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All Journal Dinamika Akuntansi Keuangan dan Perbankan Akuisisi : Jurnal Akuntansi Stability: Journal of Management and Business Owner : Riset dan Jurnal Akuntansi Jambura Economic Education Journal Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Islamic Accounting and Finance Research Prima Ekonomika : Jurnal Ekonomi dan Bisnis Jurnal Ekonomi, Manajemen, dan Akuntansi Universitas Ngudi Waluyo Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Bingkai Ekonomi (JBE) Academic Physiotherapy Conference Proceeding Gemilang: Jurnal Manajemen dan Akuntansi International Journal of Management Research and Economics Cendikia Pendidikan International Journal of Economics and Management Sciences Jurnal Ilmiah Bisnis, Manajemen, dan Akuntansi Jurnal Bakti Humaniora International Journal Business, Management and Innovation Review MetaBio : Jurnal Pendidikan
Fitri Dwi Jayanti
Universitas Ngudi Waluyo
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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A MODEL OF STRATEGIC PLANNING FOR FINANCE MANAGEMENT OF MEDIUM-SIZED ENTERPRISES (SMES) IN INDONESIA Arda Raditya Tantra; Ani, Dewi Ari; Dwi Jayanti, Fitri; Indarto, Bambang Ahmad
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 2 (2025): IJEBAR: Vol. 9 Issue 2, June 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i2.16995

Abstract

This study aims to provide a strategic planning model in financial management for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia to overcome problems in financial risk management. This study uses an interpretive approach through a systematic literature review of journals indexed by Scopus as a reputable international reference source, data collected from publications over two decades with a specific theme using PRISMA analysis which resulted in 152 articles. The findings show that MSMEs, especially medium-scale in Indonesia, are business entities with a large capacity to absorb labor. Although various MSME products have the potential to become high-quality export commodities, the process of managing financial risk effectively in the short term requires the implementation of the right strategy. Therefore, a strategic planning model is needed in MSME financial management to overcome these problems. Theoretically and practically, this systematically arranged model has the potential to be a successful and sustainable financial management solution for MSMEs in Indonesia, and can be implemented with field data related to MSME financial management. The novelty of this study lies in the focus of the discussion which specifically highlights the role of accounting in managing MSME financial risk in Indonesia.
PELATIHAN IKLAN BERBAYAR SHOPEE PADA UMKM KERAJINAN TANDUK SAPI (SUBUR SOUVENIR - MAGELANG) Bangsa, Jaya Ramadaey; Jayanti, Fitri Dwi; Budiyanto, Ari Eko
Jurnal Bakti Humaniora Vol. 2 No. 2 (2022): DESEMBER 2022
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/jbh.v2i2.1927

Abstract

Akibat pembatasan kegiatan sosial yang dipengaruhi oleh adanya virus Covid-19 mengakibatkan banyak UMKM yang mengalami kebangkrutan karena penurunan penjualan yang signifikan. Subur Souvenir merupakan salah satu pengusaha pengrajin tanduk sapi dan produk souvenir lain berbahan dasar kayu juga mengalami dampak yang sama. Pemasaran digital merupakan salah satu cara yang paling memungkinkan untuk meningkatkan penjualan sebuah usaha. Terdapat beberapa platform yang dapat digunakan oleh pengusaha dalam kegiatan pemasaran digital, seperti sosial media, e-commerce dan marketplace. Subur Souvenir menggunakan aplikasi Shopee namun belum maksimal dalam pengelolaanya. Pelatihan ini bertujuan untuk memaksimalkan pengelolaan Shopee terkhusus dalam penggunaan iklan berbayar. Optimasi iklan berbayar yang dilakukan adalah pemberian nama yang dapat mencakup beberapa kata kunci, penggunaan produk dengan rating dan penjualan tertinggi serta penggunaan PPC yang relatif tinggi terbukti dapat meningkatkan kunjungan dan penjualan Subur Souvenir. Peningkatan kunjungan meningkat 60% dibandingkan periode sebelum pelatihan dan setelah satu minggu terdapat penjualan hasil dari iklan berbayar tersebut
Restructuring The Company’s Financial Performance Through Corporate Actions of Construction Sector BUMN Companies In 2017-2023 Muhammad Daffa Naufal; Arda Raditiya Tantra; Fitri Dwi Jayanti
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2557

Abstract

This study aims to analyse the effect of financial performance of BUMN Construction on firm value before and after merging. This study uses moderating variables, namely mergers as a restructuring step with the aim of knowing whether mergers have an impact on strengthening or weakening the effect of financial performance on firm value. This research uses quantitative methods with a sample of 7 BUMN companies in the construction sector. Data analysis techniques using Eviews12 with panel data regression and MRA testing. The results show that financial performance 1) ROA has a positive but insignificant effect on firm value, 2) CR has a positive and significant effect on firm value, 3) DER has a negative and insignificant effect on firm value, 4) TATO has a positive and significant effect on firm value, 5) Company Size has a positive and significant effect on firm value, 6) Merger is able to moderate the effect of ROA on firm value, 7) Merger is able to moderate the effect of CR on firm value, 8) Merger is not able to moderate the effect of DER on firm value, 9) Merger is able to moderate the effect of TATO on firm value, 10) Merger is able to moderate the effect of Company Size on firm value. The conclusion in this study is that the overall impact of the Merger is able to strengthen financial performance on firm value.
Pelatihan Penataan Produk Secara Visual untuk Meningkatkan Minat Beli Konsumen Toko Al-Amin Weleri Isnawati, Setya Indah; Ali, Ahmad; Jayanti, Fitri Dwi; Prihantini, Isra
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.795

Abstract

Visually appealing product arrangement plays a crucial role in influencing consumer purchase interest. Visual merchandising is a marketing strategy that focuses on arranging products in stores aesthetically and strategically to attract customer attention, create an enjoyable shopping experience, and encourage impulsive buying. This study aims to enhance the attractiveness of Al-Amin Weleri store through training on visual product arrangement. The training involves demonstrations, hands-on practice, and evaluations to help store managers understand the fundamental principles of visual merchandising, such as product grouping, color usage, lighting, and effective layout arrangement. The results of the activity indicate an improvement in the managers’ understanding and skills in arranging products, which positively impacts consumer purchase interest. By implementing better visual arrangements, Al-Amin Weleri store is expected to enhance its competitiveness and attract more customers.
Pengaruh Profitabilitas, Ukuran Perusahaan dan Umur Listing terhadap Pengungkapan Akuntansi Sumber Daya Manusia pada Perusahaan Perbankan Prawesty, Diah Ayu; Jayanti, Fitri Dwi
Jibaku: Jurnal Ilmiah Bisnis, Manajemen dan Akuntansi Vol. 5 No. 2 (2025): Juli
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/jibaku.v5i2.4120

Abstract

The company's operational activities such as planning, implementation, and control activities are highly dependent on the quality of the company's human resources. Therefore, the value of a company is no longer only measured based on physical assets such as buildings or factories, but also based on the knowledge, skills, and abilities of its employees. The purpose of this study was to determine the effect of profitability (ROA and NPM), company size, and listing age on human resource accounting disclosure. The data used in the study are secondary data in the form of company financial reports. The population in this study were all banking sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 - 2022, where there were 46 companies. The sampling method used in the study was purposive sampling, so the sample was 27 companies, so that the total sample used for the study was 108 samples. The results showed that NPM and company size had a significant effect on human resource accounting disclosure. ROA and listing age did not have a significant effect on human resource accounting disclosure.   Abstrak Kegiatan operasional perusahaan seperti aktivitas perencanaan, pelaksanaan, dan pengendalian sangat bergantung oleh kualitas sumber daya manusia yang dimiliki perusahaan. Oleh karena itu, nilai dari suatu perusahaan tidak lagi hanya diukur berdasarkan aset fisik seperti bangunan atau pabrik, tetapi juga berdasarkan pengetahuan, keterampilan, dan kemampuan yang dimiliki karyawannya. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas (ROA dan NPM), ukuran perusahaan, dan umur listing terhadap pengungkapan akuntansi sumber daya manusia. Data yang digunakan dalam penelitian adalah data sekunder berupa laporan keuangan perusahaan. Populasi pada penelitian ini adalah seluruh perusahaan sektor Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 – 2022 dimana terdapat 46 perusahaan. Metode pengambilan sampel yang digunakan dalam penelitian purposive sampling, maka sampelnya sebanyak 27 perusahaan, sehingga total sampel yang digunakan untuk penelitian sebanyak 108 sampel. Hasil penelitian menunjukkan bahwa NPM dan ukuran perusahaan berpengaruh signifikan terhadap pengungkapan akuntansi sumber daya manusia. ROA dan umur listing tidaak berpengaruh signifikan terhadap pengungkapan akuntansi sumber daya manusia.
PENGARUH PENGGUNAAN APLIKASI WHATSAPP DAN GOOGLE CLASSROOM TERHADAP HASIL BELAJAR SISWA SMP SWASTA KARTIKA 1-4 PEMATANGSIANTAR TAHUN AJARAN 2021/2022 Jayanti, Fitri Dwi; Piliang, Fenny Mustika; Damanik, Risjunardi
Jurnal Metabio Vol. 6 No. 2 (2024): MetaBio : Jurnal Pendidikan (Edisi Elektronik)
Publisher : Program Studi Pendidikan Biologi, Fakultas Keguruan Dan Ilmu Pendidikan Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/yfg68587

Abstract

This study aims to examine the Effect of Using WhatsApp and Google Classroom Applications on Student Learning Outcomes. This study is a quantitative study. The study population was 105 students consisting of 3 classes. Sampling was carried out by Cluster Random Sampling, namely class VIII-A using the WhatsApp application and VIII-B using the Google Classroom application, the number of each class was 35 students. The research instrument used a test. Based on the results of hypothesis testing using the t test, as obtained tcount 5.511> ttable (1.994) at a significance level of 0.000 <0.05. Based on this, it can be concluded that the Sig. value <0.05 and the tcount value> ttable, which means that H_0 is rejected and 〖 H〗_a is accepted, thus there is a significant influence between the values in the experimental class and the values in the control class. Based on the results of hypothesis testing using the F test, as obtained the Fcount value is greater than Ftable (15.201> 3.128) and the sig. value. smaller than 0.05 (0.003 <0.05). Thus, Ha is accepted and H0 is rejected, meaning that there is a significant influence if learning is carried out using the WhatsApp and Google Classroom applications on the learning outcomes of class VIII students of SMP Swasta Kartika 1-4 Pematang Siantar in the 2021/2022 academic year.
Pengaruh Penerapan IFRS 16 (Sewa) terhadap Rasio Keuangan dan Keputusan Investasi pada Perusahaan Retail Fitri Dwi Jayanti
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol. 3 No. 1 (2022): Periode Januari 2022 - JEMA
Publisher : Universitas Ngudi Waluyo

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

Abstract

This study aims to analyze the impact of IFRS 16 implementation on financial ratios and investment decisions in Indonesian retail companies. IFRS 16, effective from January 1, 2019, requires companies to recognize right-of-use assets and lease liabilities on the balance sheet. The research employs a quantitative approach with comparative analysis of 45 retail companies listed on the Indonesia Stock Exchange for the period 2018-2021. Results show that IFRS 16 implementation significantly increased total assets by an average of 12.3% and total liabilities by 15.7%. The leverage ratio increased from 0.45 to 0.52, while ROA decreased from 8.2% to 7.1%. The impact on investment decisions indicates that 67% of companies experienced changes in capital structure affecting external funding access. This research contributes to understanding the implications of new accounting standards implementation on financial performance and investment strategies of retail companies. Abstrak Penelitian ini bertujuan menganalisis pengaruh penerapan IFRS 16 terhadap rasio keuangan dan keputusan investasi pada perusahaan retail di Indonesia. IFRS 16 yang efektif berlaku sejak 1 Januari 2019 mengharuskan perusahaan mencatat aset hak guna dan liabilitas sewa dalam neraca. Metode penelitian menggunakan pendekatan kuantitatif dengan analisis komparatif terhadap 45 perusahaan retail yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Hasil penelitian menunjukkan bahwa penerapan IFRS 16 secara signifikan meningkatkan total aset rata-rata sebesar 12,3% dan total liabilitas sebesar 15,7%. Rasio leverage mengalami peningkatan dari 0,45 menjadi 0,52, sementara ROA mengalami penurunan dari 8,2% menjadi 7,1%. Dampak terhadap keputusan investasi menunjukkan bahwa 67% perusahaan mengalami perubahan struktur modal yang mempengaruhi akses pendanaan eksternal. Penelitian ini memberikan kontribusi dalam memahami implikasi penerapan standar akuntansi baru terhadap kinerja keuangan dan strategi investasi perusahaan retail.
Analisis Penerapan ESG (Environmental, Social, Governance) Reporting dalam Meningkatkan Transparansi Keuangan Perusahaan Terbuka Fitri Dwi Jayanti
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol. 3 No. 2 (2022): Periode Agustus 2022 - JEMA
Publisher : Universitas Ngudi Waluyo

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

Abstract

This study analyzes the implementation of ESG (Environmental, Social, Governance) reporting in improving financial transparency of public companies in Indonesia. The research method uses a quantitative approach with multiple linear regression analysis of 45 companies listed on the Indonesia Stock Exchange for the period 2020-2023. Independent variables include ESG scores, environmental reporting quality, governance practices, and social responsibility programs. The dependent variable is the level of financial transparency measured through transparency and accountability indices. The results show that ESG reporting implementation has a positive and significant effect on financial transparency with an R-square value of 0.742. The governance component has the greatest influence with a coefficient of 0.534, followed by environmental aspects 0.387, and social 0.294. Companies with high ESG scores showed a 23.7% increase in transparency compared to companies with low ESG scores. This research provides theoretical contributions about the relationship between ESG reporting and financial transparency as well as practical implications for regulators and companies in improving the quality of financial reporting. Abstrak Penelitian ini menganalisis penerapan ESG (Environmental, Social, Governance) reporting dalam meningkatkan transparansi keuangan perusahaan terbuka di Indonesia. Metode penelitian menggunakan pendekatan kuantitatif dengan analisis regresi linear berganda terhadap 45 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Variabel independen meliputi skor ESG, kualitas pelaporan lingkungan, praktik tata kelola, dan program tanggung jawab sosial. Variabel dependen adalah tingkat transparansi keuangan yang diukur melalui indeks transparansi dan akuntabilitas. Hasil penelitian menunjukkan bahwa penerapan ESG reporting berpengaruh positif dan signifikan terhadap transparansi keuangan dengan nilai R-square sebesar 0,742. Komponen governance memiliki pengaruh paling besar dengan koefisien 0,534, diikuti aspek environmental 0,387, dan social 0,294. Perusahaan dengan skor ESG tinggi menunjukkan peningkatan transparansi sebesar 23,7% dibandingkan perusahaan dengan skor ESG rendah. Penelitian ini memberikan kontribusi teoritis tentang hubungan ESG reporting dan transparansi keuangan serta implikasi praktis bagi regulator dan perusahaan dalam meningkatkan kualitas pelaporan keuangan.
AI-enhanced human resource and green accounting: for achieving sustainable development performance in sharia bank industry Satria Avianda Nurcahyo; Anisa Dewi Arismaya; Fitri Dwi Jayanti; Anis Malik Thoha
Journal of Islamic Accounting and Finance Research Vol. 7 No. 2 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.2.25871

Abstract

Purpose - The purpose This study investigates the role of AI-enhanced human resources in environmental innovation strategy, green accounting, and sustainable development performance within the state-owned sharia banking sector. Method - Using a quantitative approach and Structural Equation Modeling (SEM) Partial Least Squares (PLS), the research involves a sample of 250 employees from various state-owned sharia banks in Central Java. Result - The results showed indicate that the implementation of AI in human resource management significantly contributes to environmental innovation strategy and green accounting, which in turn supports sustainable development performance. Additionally, green accounting is found to play a critical role in enhancing organizational sustainability performance. Implication - These findings offer valuable insights for strategic policies in the sharia banking sector, aiming to achieve sustainable development goals through the integration of intelligent technology and eco-friendly practices in organizational operations. Originality - This research provides the first insights that serve as a foundation for academics and policymakers to develop more comprehensive models for sustainable development in the sharia banking.
Implementation of Non-Profit Entity Accounting (PSAK 45) at the Istiqomah Foundation Fitri Dwi Jayanti
International Journal of Economics and Management Sciences Vol. 2 No. 4 (2025): November : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i4.1012

Abstract

This study examines the application of Financial Accounting Standards Statement 45 on Financial Reporting of Non-Profit Entities at the Istiqomah Foundation, which operates in the education sector. Non-profit organizations, especially educational foundations, require an accountable financial reporting system to maintain stakeholder trust. The purpose of this study is to analyze the conformity of the Istiqomah Foundation's accounting practices with PSAK 45 standards and to identify obstacles encountered in its implementation. The research method uses a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. The results show that the Istiqomah Foundation has prepared a statement of financial position and activity report, but there are still deficiencies in the presentation of the cash flow statement and notes to the financial statements. The classification of net assets is not fully in accordance with the provisions of PSAK 45, which distinguishes between permanently restricted, temporarily restricted, and unrestricted net assets. The main obstacles found include limited human resources who understand non-profit accounting and the absence of an adequate computerized accounting system. The study recommends the need for non-profit accounting training for foundation financial managers and the development of an accounting information system that is appropriate to the characteristics of non-profit educational entities.
Co-Authors Ahmad Ali Ahmad Dwi Nurdiyanto Aini Nurul Anggun Melliza Febriani Ani, Dewi Ari Anis Malik Thoha Anisa Dewi Arismaya Aqil, Nur Ilham Arda Raditiya Tantra Azzahra, Meiristiani Bambang Ahmad Indarto Bambang Ahmad Indarto Bangsa, Jaya Ramadaey BAYU KURNIAWAN Bulan Karima Nurani Cahyaningtyas, Haning Oktalia DAMANIK, RISJUNARDI DEWI ARIANI Dwi Ari Ani Dwi Indarti Eko Budiyanto, Ari Eko Budiyanto Ari Fahma Hanifah Fenny Mustika Piliang, Fenny Mustika Hayyu Puspita Dewi Ida Ayu Putu Sri Widnyani Isnawati, Setya Indah Jaja Lestari, Utami Puji Muhammad Daffa Naufal Musafa, Dafa Agil Nugroho, Susilo Dwi Prawesty, Diah Ayu Prihantini, Isra Puput Priyamanda Rahmatika, Ulya Ratih Purwantini Salsabila Arti Adiman Satria Avianda Nurcahyo Setiawan, Purnomo Gani Sita Olivia Rosalina Sri Trisnaningsih Sukiswo, Wahyu Helmy Dimayanti Tantra, Arda Raditya Thoha, Anis Malik Umi Budi Rahayu