Article Per Year (5 Year)
p-Index From 2021 - 2026
2.459
P-Index
This Author published in this journals
All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) JAE (Jurnal Akuntansi dan Ekonomi) Asia Pacific Fraud Journal EkBis: Jurnal Ekonomi dan Bisnis Proceeding of National Conference on Accounting & Finance PLAKAT : Jurnal Pelayanan Kepada Masyarakat Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Ilmu Akuntansi Mulawarman (JIAM) Journal of Artificial Intelligence and Digital Business KOPEMAS
Fibriyani Nur Khairin
Universitas Mulawarman
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
ANALISIS PENGARUH CAPITAL ADEQUANCY RATIO DAN NON PERFORMING LOAN TERHADAP RETURN ON ASSETS Fibriyani Nur Khairin
AKUNTABEL Vol 10, No 2 (2013)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jakt.v10i2.59

Abstract

The purpose of this study is to analyze the impact of the variabels CAR and NPL on variable ROA on PT Bank Central Asia, Tbk. Research using financial statement data obtained on the basis of publication with quarterly time period 2003 to 2012. Analysis technique used is multiple linear regression analysis. Based on the statistical F indicates that model is fit because has a significance value less than 5% of Alpha Value (α). Meanwhile, result of the analysis show that predictive ability of this two independent variables, CAR and NPL, is 36,2% and it shown by adjusted R2  value, the rest 63,8 influenced by other variables outside the model. Based on statistical t test showed that the CAR and NPL is negative and no significant impact on ROA because it has a signifance value more than 5% of Alpha value (α). The result is expected that the variable CAR and NPL be relied upon, either by management company in managing the company, as well as by investors in determining the investment strategy. Keywords: CAR (Capital Adequancy Ratio); NPL (Non Performing Loan); ROA (Return on Assets)
Embedding “Profit for Purpose” in Business and Entrepreneurial Education Fibriyani Nur Khairin; Anisa Kusumawardani; Yoremia Lestari Ginting
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.71507

Abstract

The paradigm shift in the business and entrepreneurial environment will also have an impact on business education in universities. This study aims to explore the uniqueness of social enterprises and then integrate the values into business and entrepreneurship education through the perspective of entrepreneurship theory. The research uses qualitative methods with a case study approach to social enterprises in East Kalimantan province. The data source comes from interviews with informants who are founders and managers of social enterprises and related documents. The result, based on entrepreneurship theory, reveals that two stages can be instilled in the learning process, which is the venture and monetization stage. The process between those stages will create the social enterprise values related to value potential (opportunity), driven value (competencies), and value appropriate (entrepreneur reward that is specifically related to entrepreneur characters).
Bijak Bermedia Sosial: Edukasi Adiksi Sosial Media Pada Forum Jarwasnaba di Kelurahan Margo Mulyo Sedayu, Sherena Priscilia Putri; Rahayu, Diah; Khairin, Fibriyani Nur
Plakat : Jurnal Pelayanan Kepada Masyarakat Vol 5, No 2 (2023): Volume 5, Nomor 2 Desember Tahun 2023
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/plakat.v5i2.13032

Abstract

Media sosial telah menjadi bagian penting dalam keseharian kita. Adanya kemajuan teknologi dan ketersediaan akses internet, semakin banyak orang yang terhubung dengan platform media sosial seperti Facebook, Instagram, Twitter, dan lain-lain. Banyak manfaat yang didapatkan dengan adanya internet, salah satunya antara lain, dapat sebagai media untuk memperluas informasi bahkan dapat digunakan sebagai wadah untuk berjualan atau berdagang. Tidak hanya itu, media sosial juga mampu membantu komunikasi dengan kerabat yang jauh sehingga komunikasi terasa lebih efisien. Namun, penggunaan yang berlebihan dan tidak terkendali terhadap media sosial dapat menyebabkan adiksi yang berdampak negatif pada kesejahteraan individu   Adiksi sosial media merupakan kondisi di mana seseorang kehilangan kontrol terhadap penggunaan media sosial dan mengalami ketergantungan yang merugikan. Orang yang mengalami adiksi terhadap media sosial akan merasa terdorong untuk terus menggunakan media sosial secara berlebihan, mengabaikan tanggung jawab dan aktivitas sehari-hari, serta mengalami kesulitan menghentikan atau mengurangi penggunaan.  Berdasarkan hal tersebut diadakan edukasi mengenai adiksi sosial media pada forum JARWASNABA di Kelurahan Margo Mulyo. Metode yang digunakan pada kegiatan ini adalah memberikan materi mengenai adiksi media sosial, ceramah dan tanya jawab, serta pre-test dan post-test. Hasil yang didapatkan dari kegiatan ini adalah adanya peningkatan pengetahuan pada peserta dengan nilai mean sebesar 41.00. Melalui kegiatan ini, diharapkan peserta mampu mengaplikasikan ilmu yang telah diberikan agar dapat terhindar dari adiksi media sosial. Social media has become an important part of our daily lives. With advances in technology and the availability of internet access, more and more people are connected to social media platforms such as Facebook, Instagram, Twitter, and others. There are many benefits obtained from the internet, one of which is that it can be used as a medium to expand information and can even be used as a forum for selling or trading. Not only that, social media can also help communicate with distant relatives so that communication feels more efficient. However, excessive and uncontrolled use of social media can cause addiction which has a negative impact on individual well-being. Social media addiction is a condition where a person loses control over their use of social media and experiences detrimental dependence. People who are addicted to social media will feel compelled to continue using social media excessively, neglect daily responsibilities and activities, and have difficulty stopping or reducing use. Based on this, education was held regarding social media addiction at the JARWASNABA forum in Margo Mulyo Village. The method used in this activity is providing material about social media addiction, lectures and questions and answers, as well as pre-tests and post-tests. The results obtained from this activity were an increase in knowledge among participants with a mean value of 41.00. Through this activity, it is hoped that participants will be able to apply the knowledge they have been given to avoid social media addiction.
Variants of Tax Planning Method Based on Tax Consultant’s Perpective Mandasari, Jayanti; Khairin, Fibriyani Nur
EkBis: Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (2024): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2024.8.1.2143

Abstract

The purpose of this research is to reveal the metode best practice of the tax consultant's side regarding corporate tax planning. The method used in this research is qualitative with a case study approach. This method is considered suitable because it helps researchers to reveal in dept nh the practice of tax planning. The results of the study reveal that the best practices most often used by tax consultants are three, namely depreciation in terms of differences between accounting and tax regarding the useful life and methods used. inventory by choosing between First In First Out and average, both of these methods have their respective advantages and disadvantages, making differences of opinion between senior and junior tax consultants, the last practice most often used is cost shifting. These three practices are proven to be able to minimize the tax burden, but of course there must be considerations made by tax consultants in choosing the best practice to do. The findings of this study can be useful for taxpayers in terms of education and learning related to tax planning, besides that for future researchers it is recommended not only to focus on practices but also to lead to their meaning.
PENINGKATAN KESADARAN ATAS DAMPAK LIMBAH PEWARNA PADA PELAKU UMKM TENUN DI KOTA SAMARINDA Fibriyani Nur Khairin; Wirasmi Wardhani; Christine Gabriella
Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024 Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) 2021
Publisher : Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024

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

Abstract

Sarung Samarinda merupakan kerajinan tenun masyarakat yang berasal dari Samarinda, Kalimantan Timur. Sarung tenun tersebut masih dibuat dengan alat tradisional dengan menggunakan berbagai macam benang yaitu benang sutra yang berasal dari china dan benang nomor dua yang berasal dari Surabaya. Dalam prosesnya, sebagaian besar penenun menggunakan pewarna buatan untuk menghasilkan sarung dengan motif bewarna cerah untuk memikat para konsumen. Tetapi tidak banyak pengrajin tenun yang mengetahui dampak lingkungan yang dapat ditimbulkan dari aktivitas pewarnaan pada benang tenun, sehingga menurut mereka, limbah yang mereka buang tidak akan berdampak pada lingkungan sekitar. Hal inilah yang menjadi pertimbangan tim pengabdian kepada masyarakat untuk melakukan sosialisasi terkait dampak lingkungan yang dapat terjadi dari limbah pewarna tersebut. Dengan tujuan untuk meningkatkan pengetahuan dan pemahaman masyarakat yang terlibat dalam UMKM tenun di Kampung Tenun Samarinda. Setiap kegiatan usaha baik dengan skala besar ataupun kecil, pasti memberikan dampak kepada lingkungannya. Kondisi ini yang ingin disampaikan agar dapat disadari oleh para pelaku UMKM tenun sehingga usaha yang jalankan dapat menyelarasakan antara aspek ekonomi, sosial dan lingkungan
The PENGARUH KINERJA LINGUNGAN, BIAYA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (Studi Kasus pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Terdaftar di Bursa Efek Indonesia Periode 2020-2022): KINERJA LINGUNGAN, BIAYA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Bartolome, Erdy Ismail; Bartolome, Erdy Ismail Bartolome; Khairin, Fibriyani Nur
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 1 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i1.23956

Abstract

This study aims to analyze and describe the effect of environmental performance, environmental costs, and company size on financial performance. i This study used a purposive sampling method and obtained 11 company samples with a total of 33 company data from 92 manufacturing companies in the basic and chemical industry sectors listed on the Indonesian stock exchange in the period 2020-2022. The data analysis techniques used are quantitative methods with descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, coefficient of determination tests, and hypothesis tests consisting of the F test and t test. The results of the analysis show that environmental performance has no significant and negative effect on financial performance, while environmental costs have a significant and negative effect on financial performance, and company size has a significant and positive effect on financial performance
Socialization of Financial Statement Preparation Based on SAK EMKM in Pringgondani Tourism Village in Balikpapan Ulfah, Yana; Set Asmapane; Khairin, Fibriyani Nur; Rezkiyanti, Nur Alfiah; Rizka Dwi Jayanti
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 8 No. 2 (2025): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v8i2.6306

Abstract

The Pasar Tumpah Pringgodani Tourism Village, located in the Gunung Binjai area, Teritip Village, East Balikpapan, has become one of the unique tourist destinations that attract public attention.  This market offers a variety of local products, especially traditional foods, that tantalize visitors' appetites.  Micro, small, and medium enterprises (MSMEs) are a common term in the economic landscape that refers to productive economic ventures owned by individuals or business entities in accordance with the criteria set by Law No. 20 of 2008.  The presence of micro, small, and medium enterprises (MSMEs) in Indonesia is indeed very significant.  Financial statements are information that contains the financial records of a company.  This report can serve as valid evidence to monitor the company's financial condition.  SAK EMKM stands for Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah Makro, which is specifically designed as a benchmark for financial accounting standards for MSMEs.  This community service activity is conducted under the title "Socialization of Financial Statement Preparation Based on SAK EMKM in Pringgondani Tourism Village, Balikpapan."  This community service activity is expected to help MSMEs in organizing their financial administration in a more structured manner, so that MSMEs can accurately understand their financial condition.  The availability of periodic financial reports for MSMEs will facilitate their access to funding from banks, which will ultimately encourage the development of MSMEs.
Bagaimana Konsep Siklus Akuntansi Berkelanjutan Berbeda dari Praktik Siklus Akuntansi Tradisional dalam Pelaporan Perusahaan Indonesia? Literature Review Purba, Alan Smith; Jayanti, Rizka Dwi; Hasriadi, LM; Khairin, Fibriyani Nur
KINERJA Vol 22 No 2 (2025): Mei
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v22i2.15428

Abstract

Kajian literatur ini bertujuan untuk mengidentifikasi perbedaan antara konsep sustainable accounting cycle (siklus akuntansi berkelanjutan) dengan praktik traditional accounting cycle (siklus akuntansi tradisional) dalam pelaporan korporat di Indonesia. Kajian ini mensintesis berbagai temuan dari artikel ilmiah, dokumen regulasi, dan laporan institusional baik nasional maupun internasional untuk mengkaji dinamika akuntabilitas korporat yang berkembang di Indonesia. Hasil tinjauan menunjukkan bahwa siklus akuntansi berkelanjutan cenderung melampaui batas waktu pelaporan tahunan, melibatkan aktor yang lebih luas, serta mengandalkan mekanisme pelaporan terintegrasi yang merujuk pada standar seperti GRI Standards dan panduan pelaporan keberlanjutan dari OJK. Kajian ini menyimpulkan bahwa meskipun implementasi akuntansi berkelanjutan di Indonesia masih dalam tahap awal, adopsinya menjadi penting untuk meningkatkan transparansi, penciptaan nilai jangka panjang, serta kinerja keberlanjutan perusahaan
Environmental Management Accounting Practices In Hospital Waste Management: A Legitimacy Theory Perspective Fitermen, Andi Rezky Fitriana; Mintarti, Sri; Khairin, Fibriyani Nur
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.1967

Abstract

This study aims to analyze the implementation of environmental management accounting in waste management at the Inche Abdoel Moeis Regional General Hospital in Samarinda City. Environmental pollution, particularly hospital waste classified as hazardous and toxic (B3), requires an integrated management system that includes an accounting approach to identify, measure, and report environmental costs. This research adopts a qualitative descriptive method with data collected through interviews, observation, and documentation. The findings reveal that the hospital applies environmental management accounting using the PPOPET approach (Planning, Budgeting, Implementation, Operation, Evaluation, and Follow-Up). However, several challenges remain, such as limited detail in environmental cost allocation and weak internal reporting systems. The hospital’s participation in the PROPER program and achievement of a blue rating reflect minimum compliance with environmental standards and a step toward environmental legitimacy. The implementation of environmental management accounting serves as a strategic initiative to enhance decision-making, cost efficiency, and institutional environmental sustainability.
Pengaruh Good Corporate Governance Terhadap Manajemen Laba Damanik, Chrystian Mahardika; Khairin, Fibriyani Nur
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 8 No. 4 (2023): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jiam.v8i4.14215

Abstract

Penelitian ini bertujuan untuk mengkaji lebih lanjut mengenai pengaruh Good Corporate Governance terhadap Manajemen Laba dengan proksi kepemilikan manajerial, komisaris independen, dan komite audit. Sampel menggunakan perusahaan sektor Fast Moving Consumer Goods terdaftar di Bursa Efek Indonesia sebagai sampel penelitian dengan periode pengamatan dari tahun 2015 sampai tahun 2019. Berdasarkan penyaringan sampel dengan menggunakan teknik purposive sampling diperoleh sampel sebanyak 14 perusahaan. Penelitian ini menggunakan data sekunder berupa laporan tahunan dan laporan keuangan yang didapatkan dari perusahaan terkait yang terdaftar di Bursa Efek Indonesia. Alat analisis dalam penelitian ini menggunakan analisis regresi berganda dengan menggunakan program SPSS versi 24. Hasil penelitian ini menyatakan bahwa: 1) Kepemilikan Manajerial tidak berpengaruh signifikan terhadap manajemen laba, 2) Komisaris Independen berpengaruh siginifikan, 3) Komite Audit tidak berpengaruh signifikan.
Co-Authors *, Irwansyah . Rosidi Alan Smith Purba Anisa Kusumawardani Bartolome, Erdy Ismail Bartolome, Erdy Ismail Bartolome Cecilia Amalia Sandra Rumajar Christine Gabriella Damanik, Chrystian Mahardika Dharma Kesuma Dwi Risma Deviyanti Eko Ganis Sukoharsono Endang Mardiati Fachry Abda El Rahman Fitermen, Andi Rezky Fitriana Fitria, Yunita Hariadi, Bambang - Hasriadi, LM Irwansyah Irwansyah Irwansyah Jayanti, Rizka Dwi Ledy Setiawati Lewi Malisan Made Sudarma Mandasari, Jayanti Muhammad Abadan Syakura Muhammad Abadan Syakura Nuraini Nuraini Nurdin, Jurana Rahayu Indriasari Rahayu, Diah Retno Eka Wulandari Rezkiyanti, Nur Alfiah Rizka Dwi Jayanti Roekhudin, Roekhudin Rosidi Rosidi Sedayu, Sherena Priscilia Putri Set Asmapane Sri Mintarti Sri Rahayu Syah Syah, Sultan - Wirasmi Wardhani Yana Ulfah Yoremia Lestari Ginting