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All Journal Jurnal Manajemen dan Bisnis Proceeding International Conference on Information Technology and Business International conference on Information Technology and Business (ICITB) Jurnal Penelitian Pertanian Terapan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Pengabdian Nasional GEMAH RIPAH: Jurnal Bisnis
vitratin, vitratin
Institut Maritim Prasetiya Mandiri
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Literasi Keuangan Dan Sikap Keuangan Terhadap Prilaku Manajemen Keuangan Pelaku UMKM Keripik Pisang Di Kota Bandar Lampung Harahap, Aderina K; Pangestu, Ida Ayu; Milyati, Rina; Vitratin, -; Yuliana, -
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 13, No 2 (2024): Akuntansi Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v13i2.16396

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Diversitas Kebangsaan, Intellectual Capital terhadap Nilai Perusahaan di moderasi Profitabilitas pada perusahaan yang terdaftar di LQ 45 di bursa efek indonesia periode 2014-2016 .Variabel independen dalam penelitian ini  Dewan direksi asing, Dewan Komisaris Asing, CEO atau CFO Asing, Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA),variabel dependen dalam penelitian ini Nilai Perusahaan, Teknik analisis data yang digunakan dalam penelitian ini adalah analisis Regresi Berganda. Hasil penelitian ini menunjukan Dewan Komisaris Asing berpengaruh positif terhadap Nilai Perusahaan, Dewan Direksi Asing berpengaruh positif terhadap Nilai Perusahaan, CEO & CFO Asing berpengaruh positif terhadap Nilai Perusahaan, VACA berpengaruh positif terhadap Nilai Perusahaan, VAHU berpengaruh positif terhadap Nilai Perusahaan, STVA berpengaruh positif terhadap Nilai Perusahaan, Dewan Komisaris Asing, Dewan Direksi Asing, CEO & CFO Asing, VACA, VAHU, STVA secara simultan berpengaruh positif terhadap Terhadap Nilai Perusahaan
BIMTEK PROCESSING LEFT RICE INTO SEMPOL NUGETS FOR PKK WOMEN'S GROUP IN SUKA BANDUNG VILLAGE NEGARA RATU VILLAGE, NATAR LAMPUNG SELATAN. Vitra, Vitratin; Yuliana, Yuliana; Harahap, Aderina K; Eliyana, Rahmi; Rahayu, Eka Ningsih Puji; Puspita, Elfa Verda; Putri, Nadisa Theresia
Jurnal Pengabdian Nasional Vol 4 No 2 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/jpn.v4i2.3000

Abstract

Kebutuhan Rumah Tangga dari hari ke hari semakin bertambah, apalagi dimasa pasca pendemi Covid 19 menjadi kehawatiran tersendiri bagi para Ibu Rumah Tangga untuk lebih pandai dalam mengatur ekonomi keluarga, dan mencari alternatif untuk penyediaan konsumsi Rumah Tangga nya. Dalam Rangka menangkap peluang dan memenuhi kebutuhan Rumah Tangga Tim Pengabdian mengajak kelompok Ibu PKK Dusun Suka Bandung membuat kegitan Tambahan Rumah Produksi kreatif yang dipilih produknya adalah Nuget/Sempol yang terbuat dari sisa Nasi, kenapa memilih produk ini dikarenakan kebiasaan yang ada di Dusun tersebut apabila ada sisa Nasi hanya digunakan untuk makanan ternak, bagi yang tidak memiliki ternak hanya dibuang begitu saja, atau dimanfaatkan menjadi karak. Inovasi yang diusulkan oleh Tim Pengabdian di terima dengan atunsias karena selain dapat menjadi peluang usaha juga bisa menjadi lauk bagi masing-masing Rumah tangga nya atau bekal sekolah anak. Kegitan ini dilaksanakan dengan tujuan: Meningkatkan pengetahuan Kelompok PKK Dusun Suka Bandung, memunculkan Jiuwa Wirausaha, dan Meningkatkan pendaopatan Rumah Tangga. Pelatihan ini menggunakan metode yaitu: bimbingan Teknis membuat sempol/nuget dari nasi sisa, pelatihan strategi memasarkan produknya, dan pembuatan pembukuan sederhana. Hasil kegiatan ini meningkjatkan kemandirian Ibu Rumah Tangga di Dusun tersebut dan meningkatnya pengetahuan Ibu PKK bagaiaman mengatur keuangan Rumah Tangga dengan pembukuan sederhana.
Penerapan Knowledge Management dan Pengembangan Sumber Daya Manusia Terhadap Produktivitas Karyawan di Perum BULOG Vitratin, Vitratin; Yuniastuti, Rina Milyati; Eliyana, Rahmi; Ariyanto, Pandu
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 16 No 1 (2024): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v16i1.202402

Abstract

The aim of the research is to examine the effect of knowledge management and human resource development on employee productivity at the Lampung Regional Office Logistics Agency Public Company. The quantitative research method used in this research. The sample was employees at the Perum BULOG with a sample of 53 respondents. The T-test for the Knowledge Management variable has no effect on employee productivity at the Public Company of the Lampung Regional Office Logistics Affairs Agency, this means that for employee productivity other things are needed that the researchers did not examine. Human Resource Development has an influence on Employee Productivity at Public Companies, Logistics Affairs Agency, Lampung Regional Office. This means that employees need higher character development. In the F test, it is known that each of the independent variables Knowledge Management and Human Resource Development has an effect on Employee Productivity at the Public Company of the Lampung Regional Office Logistics Affairs Agency because the calculated f value is greater than f table. Meanwhile, the R Test shows that knowledge management and human resource development only have an effect of 12.2% on Employee Productivity of Public Company Logistics Affairs Agency, Lampung Regional Office. It is hoped that future researchers will add complete variables to employee productivity performance.
Implikasi Disiplin dan Stres Kerja Terhadap Kinerja Karyawan di Rumah Sakit Ibu Anak Felida, Elisabeth Mega; Yuniastuti, Rina Milyati; Vitratin, Vitratin; K Harahap, Aderina; Hairani, Tuti
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 15 No 2 (2023): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768//gema.v15.n2.202301

Abstract

Low levels of employee work discipline and high levels of work stress causes the decreased of employee performance. This problem become an internal problem at the Santa Anna Maternal and Child Hospital in Teluk Betung. The aim of this research is to determine the implications of work discipline and work stress towards employee performance at maternal and child hospitals. The researcher used quantitative research method with the population of 169 employees. The research data was obtained from interview and survey. The instrument wastested using validity and reliability tests, while data analysis used the t test and F test. The result of the t test shows that the work discipline variable has an effect towards employee performance, the work stress variable has no effect towards employee performance at the Santa Anna Marital and Child Hospital in Teluk Betung. The result of the F test shows that work discipline and work stress affects the employee performance. The implications of thisresearch is to give attention on work discipline and work stress in order to improve the employee performance. For further research, it is recommended to add moderating variables or intervening variables.
Pengaruh Manajemen Laba, Strategi Bisnis, Dan Kepemilikan Manajerial Terhadap Financial Distress Sawitri, Ria; Harahap, Aderina; Vitratin, -; Yuliana, -; Eliyana, Rahmi
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 14, No 1 (2025): Akuntansi Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v14i1.21961

Abstract

Financial distress refers to a condition in which a company experiences financial difficulties that, if not addressed promptly, can lead to bankruptcy. This condition allows stakeholders to assess the company from various perspectives, including through the analysis of financial statements. This study aimed to empirically examine the influence of earnings management, business strategy, and managerial ownership on financial distress. The research employed a quantitative method with an associative approach. Secondary data were collected from the official website of the Indonesia Stock Exchange (IDX). The sample consisted of 14 manufacturing companies in the technology subsector listed on the Indonesia Stock Exchange during 2019-2023. The study used panel data regression analysis, supported by EViews 12 software. The results proved that earnings management had a significant positive influence on financial distress. In contrast, business strategy and managerial ownership had no significant influence on financial distress.
Exploring Understanding of Islamic Banking Investments: Case Study at Institut Maritim Prasetiya Mandiri yuliana, yuliana; Milyati, Rina; Ekasariningsih; K. Harahap, Aderina; Vitratin
EAJ (Economic and Accounting Journal) Vol. 8 No. 1 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i1.y2025.p43-52

Abstract

The banking industry has advanced significantly, just like conventional banks. The main difference lies in the application of interest rates, where Islamic banks do not implement interest-based systems. The challenge faced is a lack of understanding about Islamic banking investments, which some believe is merely a terminology difference from conventional banks. This research aims to investigate the level of understanding of Islamic banking investments within the Institut Maritim Prasetiya Mandiri. The method employed in this study is qualitative descriptive, using data collection through questionnaires based on a Likert scale. The population consists of faculty members at the Institut Maritim Prasetiya Mandiri. The findings reveal that 18 respondents understand, 22 do not understand, and 20 have no understanding of Islamic banking investments. These result are supported by questionnaire data and analysis using coding and tabulation methods. This study is limited to faculty members at the Institut Maritim Prasetiya Mandiri, and future research should involve a wider sample, including higher education institutions across Lampung and the general public, including business practitioners.
Mengurai Paradoks Green Brand Image–Green Perceived Quality: Peran Mediasi Green Trust pada Konsumen Natur-E di Indonesia Vitratin, Vitratin; Yuniastuti, Rina Milyati; Ismulyani, Heditia Umi; Inonu, Saddam Hussein; Zahra, Fahmiati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 17 No 2 (2025): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v17i2.202504X

Abstract

Rising environmental awareness encourages green cosmetic companies to build a green brand image. However, perceived good quality is not always followed by a good green image, which causes a paradox in green marketing strategies, especially in emerging markets. The purpose of this study was to examine green brand image against perceived good green quality and green trust as a mediating variable among Natur-E supplement customers in Bandar Lampung. This study conducted a quantitative survey of 198 Natur-E customers aged at least 18 years who were purposively selected. Structural Equation Modeling–Partial Least Squares (SEM-PLS) was used to analyze the data. The results showed that green brand image had a negative and significant effect on perceived green quality, but a positive and significant effect on green trust. Green trust also had a positive and significant effect on perceived green quality, and partially mediated the relationship between green brand and green quality with a mediating effect of 61.9%. The results indicate that green image does not automatically improve perceived quality without supporting customer trust. Natur-E should align green claims with product quality and increase trust through consistent sustainability practices. Theoretically, this study adds to the green marketing literature by revealing the paradox between green brand image and perceived quality, and emphasizing that green beliefs play a mediating role in the context of green cosmetics in emerging markets..
Co-Authors - Yuliana Ade Rina K Harahap Ariyanto, Pandu Bisri Merduani Dwi Haryono Ekasariningsih Eliyana, Rahmi Fachry Abda El Rahman Felida, Elisabeth Mega Fikri Syahputra Handayani, Etik Puji Harahap, Aderina Harahap, Aderina K Inonu, Saddam Hussein Ismulyani, Heditia Umi K Harahap, Aderina K. Harahap, Aderina Ktut Murniati Lifia Lifia Milyati, Rina Nadisa Theresia Putri Novita Sari Novita Sari Pangestu, Ida Ayu Puspita, Elfa Verda Rahayu, Eka Ningsih Puji Rakhmiati Rakhmiati Ratih Amelia Ratih Amelia Rianti Rianti Rina Milyati Yuniastuti Sawitri, Ria Sri Risma Yenny Tuti Hairani Tuti Hairani Wan Abbas Zakaria Yuliana Yuliana yuliana yuliana Zahra, Fahmiati Zulkarnain Zulkarnain