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All Journal Ikonomika : Jurnal Ekonomi dan Bisnis Islam The Indonesian Journal of Accounting Research Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Environmental, Sustainability, and Social Science Jurnal Administrasi Bisnis FISIPOL UNMUL PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Society: Jurnal Pengabdian Masyarakat Journal of Sustainable Community Service Business, Management & Accounting Journal Economics & Islamic Finance Journal
Fitri Indriawati
Universitas Mercu Buana
Aerospace Engineering Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Veterinary

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Muatan Etika dalam Pengajaran Akuntansi Keuangan dan Dampaknya terhadap Persepsi Etika Mahasiswa: Studi Eksperimen Semu WIWIK UTAMI; TITIK ARYATI; FITRI INDRIAWATI
The Indonesian Journal of Accounting Research Vol 12, No 2 (2009): JRAI May 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.208

Abstract

This study investigates whether integrating ethical issues in financial accounting course will improve student's ethical perception. The collapse of Enron and the conviction of its accounting firm, Arthur Andersen, has raised a concerns about the role of accounting education in developing etichal and moral behavior among undergraduate accounting students. Students learn ethics and ethical profession usually either from auditing courses or from cases related to auditing. However, ethical issues are not always related to auditing. Ethical problems can occur at any stage during the preparation of financial statements. Using quasi experiment, a posttest-only control group design, we examine wheter loading ethical issues in financial accounting course influence student's ethical perception. In addition, we also test wether interaction between ethical issues in financial accounting course and student GPA (Grade Point Average) influences student's ethics perception. We find that integrating ethical issues in financial accounting course does not affect ethical perception. However, our test show that interaction between loading ethical issues in financial accounting course and student GPA significantly influences the student's. Considering the current climate of good governance, I argue that accounting educators can no longer postpone the integration of ethical issues in accounting curriculum.
IMPLICATIONS OF COMMUNITY SERVICE: FINANCIAL STATEMENT PRESENTATION TRAINING FOR ACCOUNTING MGMP TEACHERS TANGERANG CITY Yessie, Afly; Indriawati, Fitri
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 4 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v4i3.681

Abstract

The purpose of this community service implication is to provide financial report presentation training for Tangerang City accounting MGMP teachers to increase knowledge and competency of financial accounting standards that apply in Indonesia. Implications of community service using direct experimental methods to determine the effectiveness of training. Collecting data through discussions and direct interviews to gain an understanding of teachers' perceptions and experiences. The results of this activity showed the success of increasing the knowledge and competence of teachers significantly. Teachers are more confident in teaching the presentation of financial reports in accordance with accounting standards applicable in Indonesia. An interactive and relevant teaching system provides broad knowledge and insight into the presentation of financial reports which is useful for teachers. Besides that, it improves practical skills that can be directly applied in teaching. The conclusion from the implications of this training, apart from increasing knowledge and competency for teachers, also contributes to improving the quality of accounting teaching and education in Tangerang City. The implications of training in presenting financial reports are very important to understand the use of accounting standards in Indonesia for industry.
Factors Determining Non-Performing Financing In Islamic Banks In Indonesia Nurulloh, Maulana Syarif; Indriawati, Fitri
Economics & Islamic Finance Journal (ECIF) Vol. 1 No. 1 (2024): ECIF Journal April 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to determine the factors that impact non performing financing at Shariah Bank in Indonesia (Empirical study based on Shariah Bank listed on Indonesia financial services authority for the period 2017- 2020). This study is using purposive sampling as sampling method, which is sampling technique using several consideration according to the used criteria to determine how much sample to be studied and the final results obtained 44 samples. The type of this study is quantitative and the data that used for this study is secondary data. This study uses multiple regression analysis as a testing tool. The result of this study indicate capital adequacy ratio and shariah board committee shows a negative effect on non performing financing, operational efficiency ratio (BOPO) shows a positive effect on non performing financing. Meanwhile BI Rate, inflation, and independent commissioner had no effect on non performing financing.
PENINGKATAN KOMPETENSI PROFESIONAL GURU: PELATIHAN MENGEMBANGKAN BUKU AJAR AKUNTANSI BAGI GURU MGMP AKUNTANSI KOTA TANGERANG Indriawati, Fitri; Yessie, Afly; Mahroji, Mahroji
PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/prima.v3i3.1250

Abstract

This training aims to enhance the core competencies of MGMP Accounting teachers in Tangerang City by improving their mastery of subject matter, structure, concepts, and scientific mindset that support the subjects they teach, and by creatively developing learning materials. The research used the direct experimental method, collecting data through observation, interviews, and documentation. The results showed that the training program successfully increased teachers' competence in mastering the material and developing teaching materials, demonstrated by the preparation of teaching material books. Additionally, qualitative results indicated that participants felt delighted and enthusiastic about the training program, recognizing the benefits and satisfaction with the interactive delivery method and relevant material. Although there were time constraints in preparing the book chapters, the training has proven to increase teachers' professional competence in developing teaching materials and improving the quality of accounting education in Tangerang City.
The Diversity Of Waqf Implementations for Economic Development in Higher Education Shaifull Anuar, Ahmad; Bahari, Zakaria; Doktoralina, Caturida Meiwanto; Indriawati, Fitri; Nugroho, Lucky
IKONOMIKA Vol 4 No 1 (2019)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v4i1.3808

Abstract

ABSTRACTThe development of higher education in Malaysia is multiplying based on the increasing numbers of Public Higher Learning Institutions (IPTA) and Private Higher Learning Institutions (IPTS). This increase has encouraged various parties to collaborate to create a solid foundation and strategy to create IPT to become more competitive. However, the funding factor is still one restraint that IPTs must face. To overcome this problem, one example of IPT is taking the initiative by implementing waqf for higher education in limited institutions. Based on this scenario, the present paper was written to achieve two objectives:The first isto examine the precise development of higher education waqf that has been implemented in IPT in Malaysia. Thesecond isto precisely examine the variety of waqf that can be implemented for higher education. This study is an exploration in which the data used were derived from library research. The findings of this study will develop a theory on the diversification of waqf implementations for higher education in Malaysia. Keywords: Diversity, Economic, Instrument of Waqf, Waqf of Higher Education
Urgensi Perhitungan Harga Pokok Produksi Untuk Harga Jual yang Kompetitif pada UMKM Kecamatan Kembangan Jakarta Barat Indriawati, Fitri; Astuti, Retno Puji
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 3 (2025): Edisi Juli - September
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i3.6459

Abstract

Permasalahan utama yang dihadapi oleh pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Kembangan, Jakarta Barat, adalah kurangnya pemahaman mengenai perhitungan Harga Pokok Produksi (HPP) secara tepat. Hal ini berdampak pada penetapan harga jual produk yang tidak kompetitif, sehingga menghambat daya saing mereka di pasar. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan kemampuan UMKM dalam menghitung Harga pokok produksi secara sistematis sebagai dasar penetapan harga jual yang kompetitif. Metode pelaksanaan yang digunakan adalah pelatihan partisipatif dan simulasi studi kasus perhitungan HPP menggunakan pendekatan full costing. Hasil kegiatan menunjukkan peningkatan pemahaman peserta hingga 85% berdasarkan evaluasi pre-test dan post-test, serta adanya perubahan signifikan dalam pemahaman struktur biaya dan strategi penetapan harga jual produk. Simpulan dari kegiatan ini menegaskan bahwa perhitungan HPP yang tepat merupakan komponen krusial dalam meningkatkan daya saing dan keberlanjutan UMKM. Rekomendasi selanjutnya adalah perlunya digitalisasi sistem akuntansi untuk memperkuat praktik pelaporan keuangan UMKM secara berkelanjutan.
Comparative Analysis of Green Accounting, Intellectual Capital and Leverage on Profitability (Empirical study on mining sector companies listed on the Indonesia and Malaysia Stock Exchanges 2018-2023) Meidirahma, Azzahra; Indriawati, Fitri
Business, Management & Accounting Journal (BISMA) Vol. 2 No. 2 (2025): BISMA Journal July 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v2i2.118

Abstract

This research aims to see and analyze the comparison of green accounting, intellectual capital and leverage on profitability. The population in this research is all mining companies listed on the Indonesia and Malaysia Stock Exchanges for the 2018-2023 period. The sampling technique in this research is a purposive sampling technique by determining several sampling criteria, so that 120 Indonesian companies and 102 Malaysian companies were used as samples in this research. The data analysis technique used in this research is Multiple Linear Regression with the help of SPSS Version 26. The results of this research are that there are differences in profitability, green accounting, intellectual capital in Indonesia and Malaysia. Meanwhile, there is no difference in leverage in Indonesia and Malaysia. Then Green Accounting and Intellectual Capital have a positive influence on profitability. Meanwhile, Leverage has no effect on profitability.
Training on Making Vegetable and Fruit Noodles, and Assessing Their Business and Economic Value for Households in the Kembangan Subdistrict Astuti, Retno Puji; Indriawati, Fitri
Society : Jurnal Pengabdian Masyarakat Vol. 4 No. 5 (2025): September
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/jpm.v4i5.607

Abstract

This Community Service activity aims to empower housewives and PKK members in Kembangan Subdistrict through entrepreneurship training based on healthy food. According to data from the Ministry of Cooperatives and SMEs, Micro, Small, and Medium Enterprises (MSMEs) contribute 60.5% to the national GDP, indicating their great potential in supporting economic growth. In addition, Indonesia ranks second in the world for instant noodle consumption, and the rising public awareness of healthy eating presents a promising business opportunity. The main problems faced by the partners include a lack of knowledge and skills to start a business and difficulties in calculating the cost of goods sold and setting selling prices. This program offers solutions through: (1) socialization on the importance of entrepreneurship, (2) training in the production of vegetable- and fruit-based noodles, and (3) training in cost calculation and pricing. The activity is expected to improve the entrepreneurial capacity of the partners and foster the development of sustainable home-based businesses.
The Influence Of Free Cash Flow, Profitability, Managerial Ownership, Institutional Ownership And Company Size On Debt Policy (Empirical Study Of Manufacturing Companies In The Consumer Goods Industry Sector Listed On The Indonesian Stock Exchange 2015-2019) ANGGRAENI, Lisna; MINANARI, Minanari; YESSIE, Afly; INDRIAWATI, Fitri
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 1 (2024): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i1.818

Abstract

This research aims to determine the influence of free cash flow, profitability, managerial ownership, institutional ownership and company size on debt policy. The type of research used is quantitative research with a causal approach. In this research, the sampling method was carried out using a purposive sampling method. There were 28 manufacturing companies in the consumer goods industry sector in 2015-2019, which were used as samples in this research. This research uses secondary data taken from annual reports and company audit reports. The analysis method uses multiple linear regression analysis. The results of this study show that free cash flow has a negative and significant effect on debt policy, profitability has a positive and significant effect on debt policy, managerial ownership has a negative and significant effect on debt policy, institutional ownership has a negative and significant effect on debt policy, and company size has an effect and is not significant. Significant to debt policy.
Determinasi Profitabilitas, Sustainability Report, dan Mekanisme Corporate Governance dalam Praktik Penghindaran Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Setyowati, Endah; Indriawati, Fitri
Jurnal Administrasi Bisnis FISIPOL UNMUL Vol 13, No 4 (2025): Jurnal Administrasi Bisnis
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54144/jadbis.v13i4.22290

Abstract

Penghindaran pajak merupakan praktik yang secara hukum diperbolehkan namun berpotensi mengurangi penerimaan negara, sehingga penting untuk memahami faktor-faktor yang memengaruhinya. Penelitian ini bertujuan menganalisis determinan penghindaran pajak dengan memasukkan variabel profitabilitas, sustainability report, serta mekanisme corporate governance yang terdiri atas kepemilikan institusional, proporsi komisaris independen, dan keberadaan komite audit. Sampel penelitian meliputi 37 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2022, sehingga diperoleh 148 observasi. Pemilihan sampel dilakukan menggunakan metode purposive sampling, sedangkan data sekunder dikumpulkan dari laporan tahunan perusahaan dan situs resmi BEI. Analisis data dilakukan dengan menggunakan regresi linier berganda untuk menguji pengaruh masing-masing variabel independen terhadap penghindaran pajak. Hasil penelitian menunjukkan bahwa profitabilitas dan kepemilikan institusional berpengaruh negatif terhadap penghindaran pajak, yang mengindikasikan bahwa perusahaan yang lebih menguntungkan serta memiliki tingkat kepemilikan institusional yang tinggi cenderung menerapkan praktik kepatuhan pajak yang lebih baik. Sebaliknya, sustainability report, proporsi komisaris independen, dan komite audit tidak memiliki pengaruh signifikan terhadap penghindaran pajak. Temuan ini mengisyaratkan bahwa faktor internal perusahaan, khususnya profitabilitas dan struktur kepemilikan, lebih menentukan perilaku penghindaran pajak dibandingkan mekanisme tata kelola perusahaan yang bersifat formal. Penelitian ini memberikan implikasi bagi regulator dan pemangku kepentingan untuk memperkuat pengawasan berbasis karakteristik internal perusahaan dalam upaya meningkatkan kepatuhan pajak korporasi.
Co-Authors Afly Yessie Ahmad Shaifull Anuar ANGGRAENI, Lisna Astuti, Retno Puji Doktoralina, Caturida Meiwanto Endah Setyowati Lucky Nugroho Mahroji, Mahroji Meidirahma, Azzahra Minanari, Minanari Nurulloh, Maulana Syarif Shaifull Anuar, Ahmad Titik Aryati Wiwik Utami Zakaria Bahari Zakaria Bahari