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All Journal Measurement : Jurnal Akuntansi Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Enrichment : Journal of Management ASSET: Jurnal Manajemen dan Bisnis AKMENIKA JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Jurnal Ilmiah Ekonomi Manajemen : Jurnal Ilmiah Multi Science Britain International of Humanities and Social Sciences (BIoHS) Journal International Journal Software Engineering and Computer Science (IJSECS) Journal of Economic and Management (JECMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Indo-Fintech Intellectuals: Journal of Economics and Business ADM : Jurnal Abdi Dosen dan Mahasiswa
Fitriya Sari
Universitas Muhammadiyah Cirebon
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH DISIPLIN PEGAWAI DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI DI POLTEKES BHAKTI PERTIWI HUSADA CIREBON JAWA BARAT Fitriya Sari
JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Vol. 1 No. 5 (2020): Desember
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/ jsm.v1i5.253

Abstract

Faktor sumber daya manusia sangat penting dalam mengelola suatu perusahaan karena manusia merupakan roda penggerak yang menentukan apakah tujuan yang diharapkan akan terpenuhi atau tidak. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh disiplin pegawai dan motivasi kerja terhadap kinerja pegawai di Politeknik Kesehatan Bhakti Pertiwi Husada (Poltekes BPH). Penelitian ini menggunakan metode accidental sampling dengan sampel sebanyak 31 orang yang menjadi pegawai di Poltekes BPH. Pengumpulan data dilakukan dengan pengisian kuesioner melalui on line. Selanjutnya data yang terkumpul dianalisa dengan menggunakan SPSS 20.0 for Windows dengan tingkat kemaknaan (α) 0.05. Hasil penelitian menunjukkan adanya pengaruh positif antara variabel Disiplin Pegawai terhadap Kinerja Pegawai dengan melihat dari nilai thitung variabel Disiplin Pegawai (X1) sebesar 2,318 , begitu pula dengan variabel Motivasi Kerja (X2)yang berpengaruh positif terhadap Kinerja Pegawai dengan nilai thitung sebesar 3,894 ≥ t_tabel 2,048. Berdasarkan nilai dan dapat diketahui bahwa variabel yang berpengaruh dominan pada Kinerja Pegawai adalah pada variabel Motivasi Kerja dengan nilai dan yang lebih besar dibandingkan variabel yang lain dan juga nilai signifikansi yang paling baik hasilnya. Dan dari hasil penelitian diharapkan para pegawai di Poltekes BPH, dapat memiliki kinerja yang jauh lebih baik lagi pada masa yang akan datang.
PENGARUH RETURN ON ASSET DAN ARUS KAS UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS Fatahillah Fatahillah; Fitriya Sari
Jurnal Proaksi Vol 4 No 1 (2017): Januari-Juni
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v4i1.577

Abstract

This study aimed to examine the effect of the Return On Asset (ROA) and the cash flow for prediction of financial distress in the company go public manufacturing basic chemical industry sector. This study was a descriptive study with a quantitative approach. Samples are six publicly traded companies included in the basic chemical industry sub-sector with the study period 2009-2013. The six companies are PT. Asahimas Flat Glass Tbk, PT. Arwana Citra Mulia Tbk, PT. Ceramic core Alamasri Industry Tbk, PT. Assosiasi Keramika Indonesia Tbk, PT. Industrindo Mulia Tbk and PT. Surya Toto Indonesia Tbk. This study uses secondary data obtained from the annual financial statements published by the company on the Indonesian Stock Exchange website. Data analysis technique used by logistic regression. The results of this study prove that the ROA and cash flow have a significant effect in predicting the company'sfinancial distress. The information value of profit after tax (EAT) has the ability to predict financial distress in a company. This is demonstrated by the significant values are under 0.05. The information value of cash flow (CF) has no significant effect. It is seen from the logistic regression test value of 0.938 which means that cash flow information does not have the ability to predict financial distress of a company.
ANALYSIS OF THE IMPLEMENTATION OF EMKM FINANCIAL ACCOUNTING STANDARDS IN THE PREPARATION OF FINANCIAL REPORTS ON MSMEs, MICRO, SMALL AND MEDIUM ENTITIES (CASE STUDY OF STRAWBERRY DELIGHT IN CIREBON CITY) Kokoh Nopangga; Surono Surono; Endah Nurhawaeny K; Fitriya Sari; Taufik Aziz
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.2700

Abstract

Analysis of the Implementation of EMKM Financial Accounting Standards in Preparing Financial Statements for MSMEs (Case Study of Strawberry Delight in Cirebon City). Essay. This study aims : (1) to determine the implementation of MSME financial reporting in accordance with SAK EMKM. (2) This is to determine how to prepare MSME financial reports in the context of Implementing SAK EMKM. (2) To find out the obstacles faced by MSME actors and provide solutions in the context of implementing SAK EMKM. The correct accounting cycle has not been implemented by MSME management. This research is a qualitative research using nterview and documentation data collection techniques. The results of this study indicate that Strawberry Delight has not implemented the preparation of financial statements in accordance with SAK EMKM. Management's ignorance of SAK-EMKM is required in preparing the financial statements of the entities they manage or the businesses they operate. Keywords: Application of SAK EMK; Preparation of Financial Report ; SAK EMKM Standards
Pengaruh Earning Per Share, Price Earning Ratio dan Price to Book Value terhadap Harga Saham Muhamad Maftuh Syahrul Birri; Surono Surono; Mohamad Djadjuli; Muzayyanah Muzayyanah; Fitriya Sari
Journal of Economics and Management (JECMA) Vol. 3 No. 2 (2021): Agustus
Publisher : Program Studi Manajemen Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.639 KB) | DOI: 10.46772/jecma.v2i02.649

Abstract

Harga Saham Perusahaan BUMN dalam Indeks LQ45 Tahun 2017- 2019 di Bursa Efek Indonesia (BEI) berpengaruh pada Price Earning Ratio (PER), Earning Per Share (EPS), dan Price to Book Value (PBV). Metode kuantitatif menggunakan data sekunder. Subjeknya 12 perusahaan BUMN pada indeks LQ45 tahun 2017-2019. Pengujian statistik dekriptif, uji asumsi klasik, regresi linier berganda selanjutnya uji hipotesis dilakukan untuk uji koefisien determinan, simultan, dan parsial. Penelitian memberikan hasil variabel EPS, PER, dan PBV dengan nilai harga saham.
Financial performance analysis at PT. Japfa Comfeed Indonesia Tbk, 2017-2019 : Surono Surono; Mohamad Djadjuli; Itat Tatmimah; Fitriya Sari; Muzayyanah Muzayyanah
Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i6.1051

Abstract

Financial performance is a description of the company's financial condition in a certain period, both regarding the aspects of raising funds and channeling funds which are usually measured by indicators of capital adequacy. Therefore, to be able to measure financial performance in companies usually use financial ratio. Financial ratios commonly used in companies such as liquidity ratio, solvency ratio, profitability ratio, activity ratio and investment ratio. However, this study only uses three financial ratio, namely liquidity ratio, solvency ratio and profitability ratio. Based on the research results, the results of the analysis of the liquidity ratio, solvency ratio and profitability ratio in the company have fluctuated or are still unstable in each period because they have increased and decreased in each period.
Pengaruh Whistleblowing Dan Audit Internal Terhadap Pencegahan Kecurangan Rinni Indriyani; Surono; Harry Safari Margapradja; Fitriya Sari; Nur Halimahtusyahdiyah
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 2 No. 3 (2023): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v2i3.343

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Whistleblowing dan Audit Internal terhadap pencegahan kecurangan (Studi Kasus pada Inspektorat Kabupaten Cirebon). Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah pegawai yang bekerja di Inspektorat Kabupaten Cirebon yang berjumlah 84 pegawai. Penentuan sampel dalam penelitian ini menggunakan teknik sampling jenuh yang memiliki arti seluruh populasi penelitian dijadikan sampel. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui survei kuesioner secara langsung. Data diolah dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa audit internal berpengaruh positif terhadap pencegahan kecurangan. Sementara whistleblowing tidak berpengaruh terhadap pencegahan kecurangan.
Peningkatan Nilai Tambah Potensi Desa Wisata Pantai Melalui Pengembangan Sumber Daya Manusia dan Inovasi Pengelolaan Sumber Daya Alam Desa Gebang Mekar Kecamatan Gebang Kabupaten Cirebon. Surono; Muzayyanah; Mohamad Djadjuli; Rinni Indriyani; Fitriya Sari
ADM : Jurnal Abdi Dosen dan Mahasiswa Vol. 2 No. 1 (2024): ADM : Jurnal Abdi Dosen dan Mahasiswa
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurnaladm.v2i1.541

Abstract

Terdapat daya tarik wisata bahari yang berkembang di Desa Gebang Mekar ini yaitu Pantai Baro. Revitalisasi tempat wisata Gebang terpadu merupakan sebuah upaya penting untuk menghidupkan kembali keindahan alam yang terpendam dan menjadikannya destinasi yang tak terlupakan bagi para pengunjung. Meskipun keindahan alam Gebang Terpadu telah terlupakan akibat kesederhanaan dan kurangnya perhatian, namun harapan untuk menghidupkannya kembali tumbuh subur. Berbagai strategi telah dipertimbangkan untuk pengembangan tempat wisata Gebang Terpadu, yang meliputi membersihkan area wisata Pantai Baro dari sampah dan tanaman liar, pemeliharaan fasilitas umum seperti tempat parkir, dan  area istirahat, serta melibatkan partisipasi aktif masyarakat lokal dalam pengelolaan dan pengembangan tempat wisata. Selain itu, penanaman mangrove di sekitar Taman Baro, melibatkan komunitas lokal dalam upaya pelestarian lingkungan, dan melaksanakan program keberlanjutan lingkungan juga merupakan strategi penting.
ANALISIS TINGKAT EFEKTIVITAS PENERAPAN SISTEM DAN PROSEDUR PEMUNGUTAN PAJAK HIBURAN PADA PENDAPATAN ASLI CIREBON Tatmimah, Itat; Muzayyanah, Muzayyanah; Indriyani, Rinni; Sari, Fitriya; Djajuli, M

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.74 KB) | DOI: 10.31955/mea.v5i1.911

Abstract

This reseach aims to analyse the implementation of the entertainment tax-voting system in Cirebon. method using descriptive analysis. The subject of the Sub-Division head of indigenous revenue, the regional field staff of indigenous revenue, the budget agency, the Regional Representative Council of Cirebon. The result of data obtained that the voting mechanism is initiated from registration and logging, determination, depositing, accounting and reporting as well as billing tax collection conducted by the financial agency of the city of Cirebon in accordance with the prevailing regulations, as well as the procedure of objection and appeal, correction, cancellation, reduction of provisions, elimination or reduction of administrative sanctions and refund of overpaid entertainment tax .
Personalized Marketing Strategy in Digital Business Using Data Mining Approach Yusnidar, Yusnidar; Dudi Yudhakusuma; Sari, Fitriya
International Journal Software Engineering and Computer Science (IJSECS) Vol. 3 No. 2 (2023): AUGUST 2023
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijsecs.v3i2.1515

Abstract

The integration of personalized marketing strategies and data mining techniques in the realm of digital business has garnered significant attention in recent years. This study employs a mixed-methods approach to explore the dynamics between personalized marketing and data mining, specifically investigating customer perceptions and behavior in the Lhokseumawe and Cirebon regions. Through in-depth interviews, 80 respondents' views on personalized marketing were analyzed, highlighting both positive sentiments regarding tailored campaigns and concerns over data privacy. Furthermore, quantitative analysis was conducted using data from platforms such as WhatsApp, Instagram, TikTok, and Shopee Ecommerce. This revealed distinct customer segments, yielded improved product recommendations, and uncovered interesting purchasing patterns. The results emphasize the importance of striking a balance between personalization benefits and privacy protection. By harnessing the insights provided by data mining, businesses can enhance customer engagement and satisfaction, ultimately navigating the dynamic digital landscape more effectively. This study contributes practical implications and strategic insights for businesses seeking to optimize their digital marketing strategies.
Pengaruh Good Corporate Governace (GCG) Terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia Sari, Fitriya; Indriyani, Rinni; Suyatno, Michael Fanji
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1145

Abstract

This study aims to determine the influence of Good Corporate Governance (GCG) on the Financial Performance of Sharia Commercial Banks (2018-2022 Period). This study used a quantitative type of research. The data used in this study is secondary data, because the data is obtained from documents by browsing the official website of the Annual Report of Islamic commercial banks published on the website of each Company. In this study, the independent variables are Managerial Ownership (X1), Institutional Ownership (X2), Independent Board of Commissioners (X3) and Audit Committee (X4). The population of this study is all Sharia Commercial Banks registered with the Financial Services Authority for the period 2018-2022 consisting of sixteen companies. Researchers sampling using Purposive Sampling techniques. The data analysis technique used in this study is path analysis with the help of SPSS applications. The results of data analysis show that managerial ownership has no partial effect on financial performance. Institutional Ownership has no partial effect on Financial Performance. The independent board of commissioners partially influences Financial Performance. The audit committee has no partial effect on Financial Performance. Companies should always strive to maintain good corporate governance
Co-Authors Adeline, Rahma Adrizky, Salsabil Nailla Aji, Bambang Tetuko Djajuli, M Dudi Yudhakusuma Endah Nurhawaeny K Fatahillah Fatahillah Fathan, Rayhan Hafizhah, Naila Azfa Harry Safari Margapradja Indriyani, Rinni Itat Tatmimah Kokoh Nopangga Maulana, Moch. Ganjar Mohamad Djadjuli Muhamad Ibnu Fadhilah Muhamad Maftuh Syahrul Birri Muzayyanah Muzayyanah MUZAYYANAH MUZAYYANAH, MUZAYYANAH Nur Halimahtusyahdiyah Rinni Indriyani Rivanda, Farrel Primestania Surono Surono Surono Surono Surono Surono Surono Suyatno, Michael Fanji tatmimah, Itat Taufik Aziz Yusnidar Yusnidar