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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ipteks Akuntansi Bagi Masyarakat Tasharruf: Journal Economics and Business of Islam Management Studies and Entrepreneurship Journal (MSEJ) Kawanua International Journal of Multicultural Studies Kunuz: Journal of Islamic Banking and Finance Maqrizi : Journal of Economics and Islamic Economics Al-'Aqdu: Journal of Islamic Economics Law International Journal of Islamic Business and Economics (IJIBEC)
Fitria Ayu Lestari Niu
Universitas Sam Ratulangi Manado
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS PENERAPAN PP. NO. 71 TAHUN 2010 DALAM PENYAJIAN LAPORAN KEUANGAN DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KOTA KOTAMOBAGU Niu, Fitria Ayu Lestari; Karamoy, Herman; Tangkuman, Steven
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 2, No 4 (2014): Jurnal EMBA, HAL 714- 831
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.478 KB) | DOI: 10.35794/emba.2.4.2014.6461

Abstract

Standar Akuntansi Pemerintahan adalah prinsip akuntansi yang diterapkan dalam menyusun dan menyajikan Laporan Keuangan Pemerintah yang disajikan dalam PP  No. 71 Tahun 2010 berbasis akrual. Tujuan dari penelitian ini untuk mengetahui penyajian laporan keuangan DPPKAD Kota Kotamobagu dalam penerapan PP No. 71 Tahun 2010 serta perbedaan penyajian laporan keuangan berdasarkan basis akrual dan basis kas menuju akrual. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif. Data diperoleh melalui studi lapangan. Hasil penelitian ini yaitu DPPKAD Kota Kotamobagu belum menerapkan PP No. 71 Tahun 2010 tetapi telah sesuai dengan PP No. 24 Tahun 2005. SAP berbasis kas menuju akrual menyajikan 2 laporan keuangan yaitu neraca dan laporan realisasi anggaran sedangkan SAP berbasis akrual menyajikan 6 laporan keuangan yang terdiri atas neraca, laporan realisasi anggaran, laporan operasional, laporan perubahan ekuitas, laporan perubahan SAL dan catatan atas laporan keuangan. Sehingga diharapkan pada tahun selanjutnya, DPPKAD Kota Kotamobagu telah menerapkan PP No. 71 Tahun 2010 dan mengadakan sosialisasi serta bimbingan teknis untuk meningkatkan kualitas sumber daya manusia sehingga dapat menghasilkan laporan keuangan yang akuntabel dan transparan. Kata kunci: analisis penerapan, peraturan pemerintah, laporan keuangan
Accounting Information and Psychological Factors in Capital Market : Do these Affect the Investors’ Decisions to Invest? Latief, Nur Fitry; Niu, Fitria Ayu Lestari
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v10i2.12931

Abstract

This study aims to determine the effect of accounting information and psychological factors on investor decision to invest in the capital market. The data come from questionnaire with a Likert scale measurement tool. The object was the investors of PT MNC Sekuritas Manado who were respondents as many as 119 investors. Data analysis uses multiple linear regression analysis with SPSS Version 25. The results find that partially and simultaneous the accounting information and psychological factor had a positive and significant effect on investor decision. This shows that the increasing accounting information and psychological factors available will increasingly influence the decision making of investors. But from the partial t-test results, it was found that the accounting information had more influence than the psychological factor, it means that investors tend to be rational in making their investment decisions by using accounting information as consideration for their decision making. This study provides empirical evidence regarding the influence of accounting information and psychological factors on investors' decisions to invest in the capital market and give contributions to academics and researchers by supporting the theory and results of previous research on the same topic.
IPTEKS PERHITUNGAN PENYUSUTAN DENGAN METODE GARIS LURUS DAN SALDO MENURUN PADA ASET TETAP Niu, Fitria Ayu Lestari; Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 4, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.4.2.2020.34121

Abstract

Tax is a people's contribution to the state treasury based on law (which can be enforced) with no return. Tax planning is one form of tax management function in an effort to save tax legally, one of which is by choosing a method of depreciation that can support tax efficiency. The depreciation method permitted in taxation in Indonesia consists of two methods, namely the straight-line method and the declining balance method. Both of them were used in the calculation and recognition of depreciation expense have an impact on the smaller amount of net income generated resulting in a smaller tax burden borne by the taxpayer. The application of the straight-line method helps taxpayers save tax in the years the middle of the economic period while the declining balance method helps taxpayers save tax in the early years of reporting period. This means that both the straight-line method and the declining balance method have their advantages and disadvantages.
Analisis Pengelolaan Aset Pemerintah Daerah Kabupaten Bolaang Mongondow Niu, Fitria Ayu Lestari; Kalangi, Lintje; Lambey, Linda
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.17842

Abstract

Abstract. This study aims to analyze the suitability of the implementation the local assets management with regulations, analyze the constraints faced in the management of local assets and efforts made for better management of regional assets. This is a qualitative study with case study approach. Data were obtained through in-depth interview technique, documentation study and observation. The result of this research shows that the local asset management in Bolaang Mongondow is implemented based on Regulation by Minister of Home Affairs No. 19 of 2016 which covers the process of planning needs and budgeting, procurement, use, utilization, security and maintenance, assessment, deletion, alienation, administration and coaching, supervision and control. But the process of destruction has not been conducted. It is because the local government has judged that there is no property belonging to the region being eligible to be destroyed. Additionally, there are obstacles encountered in asset management that are low compliance of regional apparatuses, lack of local regulations for local asset management, ineffective asset inventories, insufficient human resource competencies, lack of firm leadership commitments and resource constraints in the form of budgets and facilities in local assets management. Efforts have been conducted such as asset valuation, legal audit, asset inventory and improvement in leadership commitment. However, these efforts are required to be strongly supported by the regulation in the form of local regulations, improvement in compliance, attitude, perception, and responsibility for regional apparatus, assertiveness by the leadership, need a reward and punishment strategy for the performance of regional apparatus, involving the steward in the planning process and the use of SIMDA-BMD for the administration process in each regional work unit.Keywords: Local Asset Management, Compliance, Human Resources, Asset InventoriesAbstrak. Penelitian ini bertujuan untuk menganalisis kesesuaian pelaksanaan pengelolaan aset daerah dengan regulasi, menganalisis kendala yang dihadapi serta upaya yang dilakukan untuk memperbaiki pengelolaan aset daerah yang lebih baik. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data diperoleh melalui teknik wawancara yang mendalam, studi dokumentasi dan observasi. Hasil penelitian menunjukkan bahwa pengelolaan aset daerah Kabupaten Bolaang Mongondow dilaksanakan berdasarkan Permendagri No. 19 Tahun 2016 yang meliputi proses perencanaan kebutuhan dan penganggaran, pengadaan, penggunaan, pemanfaatan, pengamanan dan pemeliharaan, penilaian, penghapusan, pemindahtanganan, penatausahaan serta pembinaan, pengawasan dan pengendalian. Namun proses pemusnahan belum dilakukan karena pemerintah daerah menilai bahwa belum ada barang milik daerah yang memenuhi syarat untuk dimusnahkan. Kendala yang ditemui dalam pengelolaan aset yaitu rendahnya kepatuhan aparatur daerah, belum adanya peraturan daerah yang mengatur proses pengelolaan aset daerah, inventarisasi aset yang belum efektif, kompetensi sumber daya manusia yang belum memadai, lemahnya komitmen pimpinan serta kurangnya sumber daya dalam bentuk anggaran dan fasilitas dalam pengelolaan aset daerah. Upaya yang dilakukan yaitu mengadakan penilaian aset, legal audit, inventarisasi aset dan perbaikan dalam komitmen pimpinan. Namun upaya ini masih perlu didukung dengan adanya regulasi dalam bentuk peraturan daerah, perbaikan dalam hal kepatuhan, sikap, persepsi, dan tanggung jawab aparatur daerah, ketegasan pimpinan, adanya strategi reward dan punishment atas kinerja aparatur daerah, melibatkan pengurus barang dalam proses perencanaan serta penggunaan SIMDA-BMD untuk proses penatausahaan pada masing-masing SKPD.Kata Kunci: Pengelolaan Aset Daerah, Kepatuhan, Sumber Daya Manusia, Inventarisasi Aset. 
ANALISIS KOMPARASI RASIO PROFITABILITAS BANK BUMN SEBELUM DAN SAAT ADANYA PANDEMI COVID-19 TAHUN 2019-2020 Niu, Fitria Ayu Lestari; Wokas, Heince R. N.
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 12, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v12i2.38137

Abstract

This study aims to determine the significant differences in the profitability ratios of BUMN banks before and during the 2019-2020 pandemic of covid-19 using quantitative methods. The population in this study was 32 data with secondary data types in the form of financial statements of Bank Rakyat Indonesia, Bank Negara Indonesia, Bank Mandiri and Bank Tabungan Negara per quarter during 2019 and 2020 and processed using the Paired samples test. The results of this study found that there were significant differences in profitability analyzed from ROA, ROE and BOPO at BUMN Banks before and during the Covid-19 pandemic with the results of ROA analysis that these four BUMN banks increased financing or providing credit to third parties by increasing their loss reserves in 2020. In the ROE analysis, all BUMN Bank experienced an increase in the number of liabilities that were not used to increase the amount of equity held by the Bank, but were used and allocated for loss reserves as mandated by Otoritas Jasa Keuangan in dealing with problems and risks that occurred during the covid-19 pandemic and from the BOPO analysis found that BRI, BNI, Mandiri and BTN increased the recovery of the estimated loss on commitments and contingencies as well as the decline in the value of productive assets during the covid-19 pandemic.
Apakah Cinta pada Uang Berpengaruh Terhadap Tindakan Kecurangan pada Organisasi Nirlaba? Anggrayni, Lilly; Azzochrah, Nurul Azizah; Niu, Fitria Ayu Lestari
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5983

Abstract

This research examine the effect of love of money variable on fraud action, which is related with the issue of fraud accounting. Love of money is founded had partial effect to the fraud action, this is proved by the data that love of money had R2 as many as 13,7%, which means that love of money had partial effect to fraud action which is only about 13,7 % and the rest value could effect by the other variable. This research adopt agency theory as the main theory which could frame the relation between love of money variable and fraud action variable. Love of money is defined as the motivation or desire to reach money in human life. This intention exist because human had natural ego behavior such as want to owning assets, power, and self-expression and the other people in the society also think that money is the reflection of social status as well as reflected their achievement. This motivation could boost volunteers and managers desire to commit fraud action in non-profit organizations. This finding is in line with agency theory, which state that people had possibility to take self-interest when they had power and access to control and manage resources in an organizations. Manager and volunteers had access and authority to the financial resources in the organizations, therefore they had chance to take self-interest. This action could happend if the organization had lack of monitoring systems, and society did not push the organizations to report their operational, program and financial activity.
Productive Financing for Micro, Small and Medium Enterprises (MSMES): Efforts to Achieve the Sustainable Development Goals (SDGS) Niu, Fitria Ayu Lestari; Sumendap, Priscilia Christina
Kunuz: Journal of Islamic Banking and Finance Vol 4 No 2 (2024)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v4i2.1259

Abstract

This study aims to describe the productive financing of Bank Syariah Indonesia for MSMEs as an effort to achieve the SDGs using a literature review approach on secondary data in the form of financial statements and supporting data. The data was processed through financial statement analysis techniques, SATF Value performance measurement, and studies on relevant articles and literature. The results on Amanah's performance with the responsibility indicator, show that financing growth in MSME customers fluctuates, especially in 2021-2023 due to the Covid-19 pandemic. However, BSI continues to strive to follow its commitment to provide opportunities and convenience in financing, especially in the MSME sector. BSI has disbursed financing to MSMEs amounting to IDR 47.72 trillion or grew 14.54% annually. BSI also expands access to sharia financing, including through BSI Agen which resulted in 4.8 million transactions with a transaction volume of Rp 11 trillion, the MSME Center to increase the capacity and capability of MSMEs which has distributed financing of Rp 39.08 billion to more than 3,281 MSMEs fostered by BSI. BSI also has a platform namely the Digital Salam Portal to make it easier for the public to apply for microfinance digitally, to meet all business and investment needs, and provides financing for entrepreneurs at various levels of business, ranging from the micro level to corporations. BSI realizes that productive financing in the MSME sector has a huge role in realizing the SDGs, especially in the Decent Work and Economic Growth Target.
Online Thrift Shop Phenomenon as a Business Opportunity for Young Entrepreneurs in Manado City: A Multicultural Perspective Niu, Fitria Ayu Lestari; Jan, Radlyah Hasan; Tabe, Ridwan; Songkaton, Yulia
Kawanua International Journal of Multicultural Studies Vol 4 No 2 (2023)
Publisher : State Islamic Institute of Manado (IAIN) Manado, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kijms.v4i2.687

Abstract

The thrift shop phenomenon is on the rise in Indonesia, especially among young entrepreneurs who utilize the ease of online marketing. This research aims to examine online thrift shops as a business opportunity for young entrepreneurs in Manado City through a multiculturalism approach. Qualitative method with in-depth interviews with 8 main informants from Manado, Minahasa, and Gorontalo ethnicities. Results show that cultural background influences entrepreneurial orientation. Ethnic Minahasa tends to sell casual fashion, in contrast to ethnic Gorontalo who prioritizes Muslim clothing. The migrants' marketing strategy utilizes more social commerce, while the ethnic Manado still relies on community-based marketing. Young entrepreneurs are also encouraged by the flexibility and profit potential of thrift shops, although the risk of product damage and network constraints are challenges. Thus, this study found that cultural background and local values shape thrift shop business orientation and entrepreneurial behavior. Understanding this multicultural perspective can encourage the development of a thrift shop ecosystem that is more inclusive and responsive to the cultural diversity of the people of Manado City.
Determinants of Community Preferences and Customer Loyalty at Bank Syariah Indonesia in North Sulawesi Antuli, Sjamsuddin A. K.; Niu, Fitria Ayu Lestari; Khan, Hira
Tasharruf: Journal Economics and Business of Islam Vol 10, No 1 (2025): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i1.3468

Abstract

This study aims to identify and analyze the key factors that influence customer preferences and loyalty toward Bank Syariah Indonesia (BSI) in North Sulawesi. Employing a descriptive quantitative approach, data were collected through questionnaires distributed to 52 active BSI customers across three cities: Manado, Bitung, and Kotamobagu, with respondents aged between 20 and 35 years. The research instrument underwent validity and reliability testing, yielding a Cronbach’s Alpha score of 0.969, indicating excellent internal consistency. The analysis revealed that internal bank factors, particularly the quality of employee service, including friendliness and professionalism, are the most dominant contributors to customer loyalty. External factors, such as recommendations from close associates, also play a significant role. In contrast, location and technological infrastructure, such as ATM availability, scored the lowest, suggesting areas that require improvement. The study highlights that human interaction and excellent service delivery are more decisive in fostering loyalty than physical infrastructure or rational considerations. These findings offer strategic insights for enhancing BSI services, particularly in regions with predominantly non-Muslim demographics. Practical implications include continued frontliner training, expansion of digital infrastructure and branch locations, and reinforcement of community-based marketing strategies. The study also recommends future research to explore the impact of digitalization on customer loyalty through a longitudinal approach.
The Role of Sharia-Compliant KUR Super Micro Financing in Enhancing MSME Income and Business Development: A Case Study from Bank Syariah Indonesia Hasan Jan, Radlyah; Usman, Miranda Suhardi; Niu, Fitria Ayu Lestari; Karundeng, Frandy Efraim Fritz
International Journal of Islamic Business and Economics (IJIBEC) Vol 9 No 1 (2025): Volume 9 Nomor 1 Tahun 2025
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v9i1.12204

Abstract

This study aims to evaluate the impact of the KUR Super Micro program on the income of MSEMs financed by Bank Syariah Indonesia Mantos Branch, with a focus on financial inclusion through Sharia-compliant models. It employs a qualitative case study approach, involving detailed interviews with five MSME entrepreneurs and BSI financing officers, direct observations, and document reviews. The findings reveal that before financing, most MSMEs earn IDR 2-3 million monthly; the income increases to IDR 3-6 million after receiving KUR Super Micro Funding. This rise is linked to better inventory management, upgraded equipment, and operational efficiency. All informants repay financing comfortably, with business growth leading to job creation and improved customer satisfaction. The results highlight the KUR Super Micro as a vital tool for empowering MSMEs economically and socially while endorsing Sharia-compliant financial inclusion, suggesting policymakers should continue and expand such financing programs to stimulate entrepreneurship and economic development.
Co-Authors Anggrayni, Lilly Antuli, Sjamsuddin A. K. Azzochrah, Nurul Azizah Hasan Jan, Radlyah Hasan, Faradila Heince R. N. Wokas Herman Karamoy Jan, Radlyah Hasan Karundeng, Frandy Efraim Fritz Khan, Hira Linda Lambey, Linda Lintje Kalangi Mokodompit, Farras Azizah Novi Swandari Budiarso Nur Fitry Latief Priscilia Christina Sumendap, Priscilia Christina Samad, Telsy Fratama Dewi Songkaton, Yulia Steven Tangkuman Sumanta, Muhammad Julianto Tabe, Ridwan Tubagus, Sofyan Oktavian Usman, Miranda Suhardi