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PENGARUH ELEMEN-ELEMEN GOOD CORPORATE GOVERNANCE TERHADAP INTEGRATED REPORTING Febiola Wijaya; Fitri Agustina
TECHNOBIZ : International Journal of Business VOL 4, NO 2 (2021) : OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v4i2.1398

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh elemen-elemen Good Corporate Governance terhadap Integrated Reporting. Elemen-elemen Good Corporate Governance (GCG) diproksikan menjadi Kepemilikan Institusional, Komposisi Komisaris Independen, Dewan Direksi, dan Komite Audit. Integrated Reporting sebagai variabel dependen diukur dengan melakukan analisis konten pada laporan tahunan perusahaan sampel menggunakan indeks pengukuran Integrated Reporting. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Teknik sampling yang digunakan adalah purposive sampling, sehingga diperoleh sampel sebanyak 35 perusahaan. Metode analisis menggunakan metode regresi linier berganda. Hasil pengujian ini membuktikan bahwa Kepemilikan Institusional, Komposisi Komisaris Independen, Dewan Direksi, dan Komite Audit berpengaruh signifikan terhadap Integrated Reporting.
IMPROVEMENT OF MAQOSHID SHARIAH PERFORMANCE Delli Maria; Fitri Agustina
Saburai International Journal of Social Sciences and Development Vol 2, No 1 (2018)
Publisher : University of Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/saburaiijssd.v2i1.334

Abstract

The purpose of this study is to examine, whether the Shariah Supervisory Board can improve the performance of Maqosid Shariah on Islamic banking in Indonesia. This study hypothesises that Islamic Banking with implemetation Shariah Supervisory Board and Independent Board of Commissioners have higher performance of maqosid shariah. Performance of maqosid shariah is measured using maqasid syariah with simple addictive weighting method. The study uses 12 Syaria Bank in Indonesia. The paper finds that the multiple position of Shariah Supervisory Board and Independent Board of Commissioners has contributed to the maximum improvement of Shariah Bank Performance, and will to the existing literature on Islamic Bank, business ethics, firms governance. It provides evidence on Syariah Bank in Indonesia
ANALISIS FAKTOR PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) PADA UMKM (Studi Pada UMKM Di Kota Bandar Lampung) Dewi Ayu Wulandari; Fitri Agustina
TECHNOBIZ : International Journal of Business VOL 5, NO 1 (2022) : APRIL
Publisher : Universitas Teknokrat Indonesia

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

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh tingkat pendidikan, latar belakang pendidikan, ukuran usaha serta pemberian informasi dan sosialisasi terhadap penerapan SAK EMKM pada UMKM di Kota Bandar Lampung. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Pengumpulan data pada penelitian ini menggunakan metode kuesioner. Teknik dalam pengambilan sampel menggunakan teknik random sampling sehingga diperoleh 100 sampel. Penelitian ini menggunakan uji asumsi klasik dan regresi linear berganda untuk analisis data. Koefisien determinasi, uji F dan uji T digunakan dalam menguji hipotesis penelitian ini. Hasil dari penelitian ini menunjukkan bahwa tingkat pendidikan, latar belakang pendidikan, ukuran usaha serta pemberian informasi dan sosialiasi berpengaruh positif terhadap penerapan UMKM dalam menyusun laporan keuangan berdasarkan SAK EMKM.
PEMBERDAYAAN KARANG TARUNA KELURAHAN PRINGSEWU TIMUR MELALUI BUDIDAYA BUNGA TELANG UNTUK MENJADI PRODUK MAKANAN DAN MINUMAN DENGAN PEMANFAATAN STARTUP MEDIA Fitri Agustina
Jurnal Publika Pengabdian Masyarakat Vol 5, No 1 (2023): Jurnal Publika Pengabdian Masyarakat
Publisher : Institut Informatika dan Bisnis Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jppm.v2i02.3023

Abstract

Pada Kegiatan Pengabdian ini, tim Pengabdian melaksanakan kegiatan pemberdayaan masyarakat yang bertujuan untuk memberikan wawasan serta ilmu pengetahuan bagi generasi muda mengenai tanaman Bunga Telang. Generasi muda memegang peranan yang sangat signfikan dalam suatu bangsa. Melalui Karang Taruna Pringsewu Timur diharapkan dapat menjadi wadah untuk mengelola atau memanfaatkan tanaman Bunga Telang yang tentunya akan berdampak terhadap penambahan pendapatan dengan pemanfaatan teknologi informasi yang ada sebagai alat untuk memasarkannya secara luas. Tiga tahap kegiatan yang dilakukan antara lain persiapan, pelaksanaan dan pemantauan. Persiapan dilakukan dengan melakukan survei di lapangan berkoordinasi dengan mitra. Implementasi dilakukan dengan pelatihan dengan menggunakan metode ceramah dilanjutkan dengan diskusi tanya jawab, pemantauan dilakukan secara berkala selama kegiatan pengabdian berlangsung. Hasil kegiatan ini menghasilkan produk makanan, minuman dan produk kemasan yang menarik dan memiliki daya jual tinggi. Program pelatihan yang dilaksanakan di Pringsewu Timur ini mendapat respon positif dan dukungan luar biasa dari masyarakat sekitar.
PENGARUH BUDAYA ORGANISASI, STRES KERJA, LOCUS OF CONTROL TERHADAP KINERJA PEGAWAI: KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI Fitri Agustina; Dian Mustika; Riza Dwi Andarini
TECHNOBIZ : International Journal of Business VOL 5, NO 2 (2022) : OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v5i2.2296

Abstract

This purpose of this study is to examine and determine the effect of organizational culture, job stress, locus of control on employee performance by using job satisfaction as a mediating variable. This research is quantitative research based on a survey method using a questionnaire as a media for data collection, with 68 respondents obtained in the Regional Government Organization of Tulang Bawang Regency in 2021. The data collection technique used in this study was purposive sampling. The data analysis and hypothesis testing methods used SMARTPLS 3.0 software. The results of this study indicated that organizational culture had an effect on employee performance, job stress, and locus of control had no effect on employee performance; On the other hand, job satisfaction is able to mediate the relationship between the influence of organizational culture and work pressure on employee performance, while job stress is not able to mediate the influence of locus of control on employee performance.
SOSIALISASI PENCATATAN LAPORAN KEUANGAN SEDERHANA UNTUK UMKM KERUPUK DUA RASA DI DESA SUBAN LAMPUNG SELATAN Fitri Agustina
COMMENT: Journal of Community Empowerment Vol 2, No 2 (2022): December
Publisher : COMMENT: Journal of Community Empowerment

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/comment.v2i2.183

Abstract

Suban Village is located in Merbau Mataram District, South Lampung Regency, is an area that has great potential in producing food, handicraft, textile and agribusiness industries. One of the industries that is developing is the cracker industry, which is a home or family industry that makes this industry a source of family income. With the assistance activities carried out by this community service team regarding financial records, it will be able to increase understanding of simple financial records. As a result of the activities carried out, MSME actors stated that it was not difficult to keep records, it was easy to calculate sales profits properly. With an understanding of financial reports, business management will be better so that it can build a strong business, and win the competition in the long term.
APAKAH MOTIVASI MEMEDIASI HUBUNGAN ANTARA REMUNERASI DAN KINERJA DOSEN? Toni nurhadianto; ulfah tika Saputri; fitri Agustina
TECHNOBIZ : International Journal of Business VOL 6, NO 1 (2023) : APRIL
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v6i1.2741

Abstract

AbstractThis study aims to examine the remuneration and motivation that affect the performance of lecturers. Remuneration is an independent variable, motivation is an intervening variable and lecturer performance is a dependent variable. The data were analyzed using the Structural Equation Model (SEM) with Smart PLS software. The sampling method used is the purposive sampling method. The data used are primary data, which is in the form of respondents' perceptions of variables using questionnaires. To prove the hypothesis is done by testing validity and reliability. The results showed that Remuneration had a positive effect on lecturer performance, remuneration had a positive effect on lecturer motivation while motivation as a mediating variable had no effect on lecturer performance. Keywords: Remuneration, Motivation, and Lecturer Performance