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All Journal Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Equity: Jurnal Ekonomi Jurnal Akuntan Publik Riset Ilmu Manajemen Bisnis dan Akuntansi Moneter : Jurnal Ekonomi dan Keuangan Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi Global Management: International Journal of Management Science and Entrepreneurship Research of Economics and Business
fitra dharma
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences Other

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PELATIHAN PENINGKATAN PRODUKSI, PENENTUAN HARGA JUAL, DAN PEMASARAN PRODUK MINUMAN BUBUK JAHE DAN COKLAT DI DESA SUNGAI LANGKA, PESAWARAN rindu rika gamayuni; Fajar Gustiawaty Dewi; fitra dharma
Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Vol 4 No 1 (2020)
Publisher : Lembaga Penelitian dan Pengabdian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jss.v4i1.168

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini ditujukan pada kelompok Wanita Tani di Desa Sungai Langka, Kecamatan Gedong Tataan, Kabupaten Pesawaran, Lampung. Desa Sungai Langka adalah desa penghasil tanaman coklat, berada di daerah dataran tinggi yang sejuk. Hampir setiap warga di desa ini menanam coklat. Banyaknya tanaman coklat dimanfaatkan oleh ibu-ibu Kelompok Wanita Tani di desa ini untuk membuat minuman bubuk coklat. Produk lainnya yang dihasilkan adalah minuman bubuk jahe. Namun permasalahannya adalah, masih terbatasnya jumlah produksi minuman bubuk jahe dan coklat yang dihasilkan karena keterbatasan tenaga dan peralatan, masih kurangnya pengetahuan dalam analisis biaya produksi dan menentukan harga jual yang tepat, dan masih kurangnya kemampuan dalam memasarkan produk tersebut, sehingga belum bisa memberikan laba atau keuntungan yang maksimal. Target yang ingin dicapai adalah peningkatan produksi, peningkatan laba atau keuntungan, dan meluasnya daerah pemasaran produk. Solusi dan metode untuk menyelesaikan permasalahan tersebut antaralain dengan memberikan pelatihan bagaimana cara untuk meningkatkan produksi, analisis biya produksi dan penentuan harga jual yang tepat, serta pemasaran via on line produk minuman bubuk jahe dan coklat bagi Kelompok Wanita Tani di Desa Sungai Langka ini, sehingga terjadi peningkatan perekonomian warga desa.
MODEL KESUKSESAN IMPLEMENTASI SISTEM INFORMASI PERBANKAN UNTUK MENINGKATKAN KEPUASAN DAN KEUNTUNGAN (NET BENEFIT) PERUSAHAAN (STUDI KASUS PADA PT BANK MANDIRI (PERSERO) TBK Imanuriea Annisa Putri; Fajar Gustiawaty Dewi; Fitra Dharma
Equity: Jurnal Ekonomi Vol 7 No 1 (2019): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.097 KB) | DOI: 10.33019/equity.v7i1.25

Abstract

Perkembangan teknologi informasi yang sangat pesat, memberikan kemudahan kepada segala lapisan masyarakat untuk mempermudah kehidupannya, baik kehidupan masyarakat secara pribadi atau kehidupan masyarakat profesional. Teknologi informasi dapat diakses atau dapat digunakan untuk kepentingan yang mendasar atau kepentingan tingkat yang lebih tinggi.Informasi selalu menjadi elemen penting dalam aktivitas manusia. Sistem informasi yang tidak terintegrasi dengan baik akan berimplikasi pada hal yang tidak sesuai dengan tujuan. Seperti informasi yang diperoleh peneliti bahwa laporan keuangan Perbankan Nasional dalam beberapa tahun terakhir secara umum sangat baik, dimana dilaporkan oleh masing-masing bank pada laporan keuangan tahunannya. Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh kualitas informasi dan kualitas sistem terhadap kesuksesan implementasi sistem informasi perbankan untuk meningkatkan kepuasan dan keuntungan (net benefit) perusahaan. Pengumpulan data dalam penelitian ini menggunakan metode survey online dengan menyebarkan kuesioner kepada 369 sampel menggunakan google form lalu pengujian dilakukan dengan menggunakan software SmartPLS. Hasil pengujian hipotesis menunjukkan bahwa kualitas informasi berpengaruh positif terhadap kepuasan pengguna, kualitas sistem berpengaruh positif terhadap kepuasan pengguna, dan kepuasan pengguna berpengaruh positif terhadap net benefit.
Pengaruh Good Corporate Governance Dan Karakteristik Spesifik Perusahaan Terhadap Restatement Sevira Rahma Harmara; Fitra Dharma
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1681

Abstract

This research aims to analyze and determine the influence of each variable of auditor change, ownership concentration, number of audit committee meetings, company size, profitability and liquidity on restatement cases in non-financial institutional companies listed on the IDX in 2017-2021. The sample used in this research was 76 companies. The research results show that; changing auditors has a significant negative effect on restatements in non-financial companies listed on the IDX; the number of audit committee meetings has a significant negative effect on restatements in non-financial companies listed on the IDX; ownership concentration has a significant negative effect on restatements in non-financial companies listed on the IDX; company size has a significant positive effect on restatement in non-financial companies listed on the IDX; profitability has a positive and insignificant effect on restatement in non-financial companies listed on the IDX; and Liquidity has a significant negative effect on restatement in non-financial companies listed on the IDX.
Pengaruh Penerapan Good Corporate Governance dan Kompetensi Dewan Direksi Terhadap Kinerja Keuangan Perusahaan pada Masa Pandemi Covid-19: (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Dadan Kurniawan; Agrianti Komalasari; Fitra Dharma; Niken Kusumawardani
Moneter : Jurnal Ekonomi dan Keuangan Vol. 3 No. 1 (2025): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v3i1.1234

Abstract

This study aims to examine the effect of the implementation of good corporate governance and the competence of the board of directors in banking companies listed on the Indonesia Stock Exchange in 2019-2023. This study is a type of quantitative research using secondary data from the Indonesia Stock Exchange and the official website of each company. The sampling method used purposive sampling and obtained a sample of 12 companies with an observation period of 5 years so that the number of research samples was 57 data. The data analysis technique used was multiple linear regression using SPSS 27 software. Based on the results of the study, it was found that managerial ownership had an effect on financial performance. However, this study did not find any influence between the board it-related background variables and institutional ownership on financial performance.
Effects of Tax Socialization and Tax System Digitalization on Taxpayer Compliance with Tax Knowledge as an Intervening Variable Devi Saputri; Fitra Dharma; Liza Alvia
Global Management: International Journal of Management Science and Entrepreneurship Vol. 2 No. 2 (2025): International Journal of Management Science and Entrepreneurship
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globalmanagement.v2i2.230

Abstract

This research aims to analyze the effect of tax socialization and tax system digitalization on taxpayer compliance with tax knowledge as an intervening variable among individual taxpayers in Lampung Province. The research employs a quantitative approach with data collection through questionnaires distributed to 147 individual taxpayer respondents residing in Lampung Province who are over 25 years of age and work as individual entrepreneurs, private employees, or civil servants. Data analysis uses path analysis techniques to examine the direct and indirect effects between variables. The results show that tax system digitalization has a positive and significant effect on taxpayer compliance, both directly and through tax knowledge as an intervening variable. However, the hypothesis stating that tax socialization affects taxpayer compliance is not supported by the research findings. This research model has an R Square value of 0.87, indicating a very strong relationship between tax system digitalization and taxpayer compliance. This research provides important contributions for tax authorities in formulating strategies to improve taxpayer compliance through strengthening tax system digitalization and enhancing tax knowledge.
Pengaruh Good Corporate Governance (GCG) Terhadap Financial Distress Saat Pandemi Covid-19: Studi Empiris pada Perusahaan Badan Usaha Milik Negara yang Terdaftar pada Bursa Efek Indonesia pada Tahun 2019-2023 Fathur Rahman As Shiddiq; Fitra Dharma; Agrianti Komalasari; Ayu Dwiny Octary
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i2.923

Abstract

his research aims to analyze the influence of Good Corporate Governance (GCG) on financial distress in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange during the COVID-19 pandemic. GCG is measured through the variables of Independent Commissioners, Board of Directors, and Audit Committee. The data is analyzed using descriptive statistical methods and the Wilcoxon Signed Rank Test. The results of the research indicate that Independent Commissioners, Board of Directors, and Audit Committee have a significant effect on financial distress in SOEs during the research period. This suggests that the implementation of good GCG principles can help reduce the risk of financial distress in SOEs in Indonesia. or formula.
Analisis Perbandingan Profitabilitas Sebelum dan Sesudah Akuisisi pada Perusahaan Non Keuangan Terdaftar Bursa Efek Indonesia Putri Yulfhita Claraini; Fitra Dharma
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 2 (2025): Mei : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i2.1815

Abstract

This study aims to analyze the impact of acquisitions on the profitability of non-financial companies listed on the Indonesia Stock Exchange (IDX), using Return on Assets (ROA) and Net Profit Margin (NPM) indicators as the main proxies. This study uses a quantitative approach with descriptive analysis methods and paired t-tests on two years before and two years after the acquisition. The results showed that in the ROA indicator, there was no statistically significant difference before and after the acquisition, although there was a descriptive decrease in value. Meanwhile, in the NPM indicator, only one of the four combinations of observation years (T-2 vs T+2) shows a significant difference, and the direction of change shows a drastic decrease until it reaches a negative value. This finding indicates that acquisitions do not necessarily increase company profitability, and even tend to have a negative impact within two years after the acquisition. This may be due to the non-optimization of the post-acquisition integration process. This study emphasizes the importance of careful integration planning and implementation so that the expected synergy benefits from acquisitions can be achieved
Pengaruh Intellectual Capital dan Profitabilitas terhadap Firm Value (Studi pada Perusahaan Manfaktur Sub-Sektor Food & Beverage yang Terdaftar di BEI Periode 2020-2023) Fidela Salsabilla Maheswari; Fitra Dharma
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i3.1546

Abstract

This study aims to analyze the effect of intellectual capital and profitability on firm value in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. Intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC) method, which consists of three components: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). Meanwhile, profitability is proxied by Return on Assets (ROA). This study uses a quantitative approach with purposive sampling, resulting in 59 companies as research samples. After data screening and the removal of outliers, the number of observations analyzed was 138. The data were analyzed using multiple linear regression with SPSS software. The results of the study show that intellectual capital does not have a significant effect on firm value. This finding indicates that the management and disclosure of intellectual assets in food and beverage companies have not been able to improve investors' perception of the company’s market value. On the other hand, profitability has a positive and significant effect on firm value. This means that the higher the profitability, the higher the firm value, as reflected in investor confidence. This study emphasizes that conventional financial indicators remain the main focus of investors, while the role of intellectual capital has not yet been fully considered as a strategic resource that can directly enhance firm value.
The Impact of Overconfidence and Financial Literacy on Application-Based Investment Decisions: The Moderating Role of Religiosity Zahrul Zima; Fitra Dharma; Retno Yuni Nur Susilowati
ROE: Research of Economics and Business Vol. 1 No. 2 (2025): (October) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v1i2.84

Abstract

This study aims to examine the effect of financial literacy and overconfidence on application- based investment decisions with religiosity as a moderating variable. The research method used a quantitative approach with a survey technique involving 384 respondents who are active users of digital investment applications in the Sumatra region. Data analysis was performed using Partial Least Square- Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results showed that overconfidence had a positive and significant effect on app-based investment decisions, while financial literacy had no significant effect. Furthermore, religiosity was not found to moderate the relationship between overconfidence and financial literacy on digital investment decisions. These findings confirm that psychological factors, particularly overconfidence, are more dominant than financial literacy and religious values in influencing digital investment behavior. The implication of this study is the need for education that focuses not only on improving financial literacy but also on managing psychological biases so that investors can make more rational decisions.
Studi Pengaruh Intellectual Capital dan Corporate Social Responsibility terhadap Kinerja Pasar pada Perusahaan Bank Umum Konvensional di Bursa Efek Indonesia Periode 2021 - 2024 Reyhan Jaya; Fitra Dharma; Agrianti Komalasari; Doni Sagitarian Warganegara
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 1 (2026): Januari: Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v3i1.2049

Abstract

The banking sector plays a strategic role in supporting financial system stability and capital market development. Market performance, reflected through stock returns, represents investor confidence in a firm’s prospects and sustainability. In recent years, investors have increasingly considered non-financial factors such as intellectual capital and corporate social responsibility in evaluating firm value. However, empirical findings regarding the effect of these factors on market performance remain inconsistent, particularly in the Indonesian banking sector. This study aims to examine the effect of intellectual capital and corporate social responsibility on market performance of conventional commercial banks listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. Intellectual capital is measured using the Value Added Intellectual Coefficient method, while corporate social responsibility is measured using a disclosure index based on the Global Reporting Initiative. Market performance is proxied by stock returns. Data analysis is conducted using multiple linear regression with the Ordinary Least Squares approach. The results indicate that intellectual capital and corporate social responsibility have a positive and significant effect on market performance. These findings suggest that effective management of intangible assets and social responsibility disclosure can enhance investor perception and firm value. The results provide important implications for bank management in formulating value-enhancing strategies and for investors in making investment decisions.  
Co-Authors Ayu Dwiny Octary Dadan Kurniawan Devi Saputri Doni Sagitarian Warganegara Fajar Gustiawaty Dewi Fajar Gustiawaty Dewi Fathur Rahman As Shiddiq Fidela Salsabilla Maheswari Imanuriea Annisa Putri Komalasari, Agrianti Liza Alvia Niken Kusumawardani Putri Yulfhita Claraini Retno Yuni Nur Susilowati Reyhan Jaya rindu rika gamayuni Sevira Rahma Harmara Zahrul Zima