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All Journal Jurnal Administrasi Pendidikan Indonesia Jurnal Akuntansi Barelang Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Journal of Economics and Business Letters Jurnal PKM Manajemen Bisnis QISTINA: Jurnal Multidisiplin Indonesia Journal of Artificial Intelligence and Digital Business Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN)
Fery Citra Febriyanto
Universitas Pamulang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Social Sciences Other

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The effect of sales, cash turnover and receivables turnover in increasing net profit in Consumer Goods Industry sector companies Radiyah Julizar; Fery Citra Febriyanto
Journal of Economics and Business Letters Vol. 1 No. 4 (2021): December
Publisher : Privietlab

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

Abstract

This study aims to determine the effect of sales, cash turnover, and accounts receivable turnover on net income in consumer goods industrial sector companies listed on the Indonesia Stock Exchange. The research period used is 2016-2020. The population in this study are all companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period as many as 53 issuers. The method used in this research is a quantitative research method. The sampling technique used purposive sampling so that 23 issuers were produced as research samples. This study uses descriptive data analysis techniques and panel data regression analysis with e-views 12 software tools. The results show that simultaneously sales, cash turnover and accounts receivable turnover have a significant effect on net income. Partially, sales have a significant effect on net income, cash turnover has no significant effect on net income, accounts receivable turnover has no significant effect on net income
Analisis Kebiasaan Belajar Mahasiswa yang Aktif Organisasi Maupun Bekerja dengan IPK Cumlaude di Perguruan Tinggi Jakarta dan Depok Fery Citra Febriyanto; Nisak Ruwah Ibnatur Husnul
Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Vol 6, No 3 (2020): November
Publisher : Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (99.027 KB) | DOI: 10.33394/jk.v6i3.2964

Abstract

This study aims to determine the study habits of students who are active in organizations and works with a GPA of 3.75 (cumlaude) in universities in Jakarta and Depok. The research method used a descriptive qualitative. The subjects of this research were 12 students, i.e. four students were each from the UI, UNJ, AL-Azhar and UNPAM campuses. The selection of sources was categorized as students having a GPA of 3.75 while working or being active in organizations. The instrument used was an interview guide validated by a reviewer and the data collection technique was through interviews. The data analysis technique used source triangulation technique. The results of the study founded that students who studied while working or participating in an organization with a GPA of 3.75 had learning habits such as the followings: 1) Students must have good time management in utilizing soft skills and hard skills by setting a priority scale in the learning process, active organization and work. 2) Students must create habits with certain patterns for the goals to be achieved, by adjusting each individual's ability to study, organize and work. 3) Students must know the strengths and weaknesses of each to find out what supports and hinders the learning process, organization or work.
PENGARUH EARNING OPACITY, OWNERSHIP STRUCTURE, DAN CAPITAL INTENCITY TERHADAP TAX AVOIDANCE: (Studi Empiris Pada Perusahaan Sektor Kesehatan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2021) Muhammad Ikhsan; Fery Citra Febriyanto
JURNAL AKUNTANSI BARELANG Vol 7 No 2 (2023): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v7i2.7153

Abstract

ABSTRAK Salah satu sumber pendapatan negara yang memiliki kontribusi terbesar dari seluruh pendapatan negara Indonesia adalah pajak. Penelitian ini dilakukan bertujuan untuk mengetahui faktor-faktor apa saja yang dapat mempengaruhi Tax Avoidance di Indonesia dengan variabel independen yaitu Earning Opacity, Ownership Structure, dan Capital Intencity. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 45 data dari 9 Laporan Keuangan perusahaan Kesehatan Sub Sektor Farmasi yang terdaftar pada Bursa Efek Indonesia (BEI) tahun 2017 - 2021 yang diperoleh dengan menggunakan purposive sampling berdasarkan kriteria yang telah ditentukan. Teknik analisis data yang digunakan adalah statistik deskriptif dan analisis regresi data panel dengan menggunakan software Eviews 9. Berdasarkan hasil penelitian menunjukan bahwa Earning Opacity, Ownership Structure, dan Capital Intencity secara simultan berpengaruh signifikan terhadap Tax Avoidance. Secara parsial Ownership Structure dan Capital Intencity tidak berpengaruh signifikan terhadap Tax Avoidance, sedangkan Earning Opacity berpengaruh terhadap Tax Avoidance. Koefisien determinasi mempunyai nilai sebesar 87,4828%, hal ini menunjukkan tingkat pengaruh yang diberikan variabel independen terhadap variabel dependen kuat dan sisanya 12,5172% dapat dijelaskan oleh variabel independen lain yang tidak terdapat dalam penelitian ini. Kata Kunci: Earning Opacity, Ownership Structure, Capital Intencity, Tax Avoidance
Pengembangan Sistem Informasi Penilaian Berbasis Web Menggunakan Metode Waterfall (Studi Kasus SDN Pamulang Indah) : (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021) Depi Fitriani; Fery Citra Febriyanto
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 1 No 02 (2022): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Infor
Publisher : Shofanah Media Berkah

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Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh finacial Derivative dan intensity of fixed asset terhadap Tax avoidance . Financial Derivative dihitung dengan menggunakan rumus nilai absolute fair value derivatve instrumen dibagi dengan total aset tahun sebelumnya. Intensity of fixed asset dihitung menggunkan rumus asset tetap bersih dibagi dengan total asset. Tax avoidance dihituung dengan menggunakan rumus pembayaran pajak dibagi dengan laba sebelum pajak. Populasi pada penelitian ini adalah perusahaan pertambangan yang terdaftar di bursa efek indonesia selama priode 2017-2021 Jumlah sampel yang diunakan ada 55 data, yang kemudian dilakukan oulier data sebnyak 5 data, Sehingga data akhir sample yang digunakan adalah 50 data.dengan  menggunakan metode purposive sampling.jenis data yang digunakan pada penelitian ini adalah data sekunder dengan metode penelotian kuantitatif dan pendekatan desktiptif.tenkik analisis yang digunakan yaitu analisis regresi berganda .menggukan bantuan dari software eviews 9 sehingga menujukan bahwa 1) financial Derivative berpengaruh terhadap tax avoidance, 2) intensity of fixed asset tidak berpebgaruh terhadapa tax atcodance, 3) financial Derivative dan intensity of fixed asset secara bersama sama atau simultan berpengaruh terhadap tax avoidance.
ANALISIS KEPUASAN MAHASISWA TERHADAP KUALITAS PEMBELAJARAN UNTUK MENINGKATKAN MUTU PENDIDIKAN TINGGI DI LLDIKTI WILAYAH IV Maharani maharani; Fery Citra Febriyanto; Nisak Ruwah Ibnatur Husnul
Jurnal Administrasi Pendidikan Vol 20, No 2 (2023): OCTOBER 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jap.v27i2.28522

Abstract

This study aims to determine students' satisfaction toward the quality of learning as well as supporting and inhibiting factors in improving the quality of university in the LLDIKTI Wilayah IV area. The type of research used mix method approach, namely a qualitative quantitative approach. The research instrument is a questionnaire to obtain quantitative data, and interviews to obtain qualitative data. The population of this study were all collages students in the LLDIKTI Wilayah IV, for the sample used purposive sampling. The data analysis technique used correlation for quantitative and data triangulation for qualitative. The results of the study can be concluded that the distribution of questionnaires in LLDIKTI Wilayah IV area with 350 students randomly resulted in 1) The level of student satisfaction based on five dimensions, namely tangibles, responsiveness, reliability, empathy and assurance were categorized as satisfactory. 2) Supporting and inhibiting factors that affect student satisfaction with learning to improve the quality of education are from the SWOT analysis by looking at the strengths and opportunities that exist for supporting factors, and inhibiting factors from weaknesses and threats. 3) Strategies to improve the quality of education by creating a conducive academic atmosphere, increasing public confidence in the quality of education they have, improving the quality of lecturers and employees, compiling graduate output based on the concentration of each department, integrating the learning process well, improving service quality academics by maximizing information technology systems, improving the quality of learning infrastructure and increasing the quality of accreditation.
Meningkatkan Perekonomian Keluruhan Dengan Membangun Jiwa Kewirausahaan Anggota Aisyiyah Kota Depok Fery Citra Febriyanto; Juitania; Lia Ira Sahara
Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Vol. 4 No. 1 (2023): Maret 2023
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jlkklkk.v4i1.p78-82.38920

Abstract

Perempuan tidak hanya berperan sebagai ibu rumah tangga, namun juga berkarir sebagai upayapeningkatan perekonomian keluarganya. Kontribusi ekonomi perempuan berwirausaha berdampakpositif terhadap tingkat perekonomian negara Kegiatan ekonomi tidak hanya didominasi oleh kaumlaki- laki. Perempuan berwirausaha mempunyai ketangguhan dalam beradaptasi denganperkembangan zaman. Perempuan berwirausaha untuk dapat menambah penghasilan keluarga.Wirausaha menjadi pilihan bagi perempuan untuk membuktikan bahwa perempuan juga mampu untukmenciptakan usaha dan mendapatkan penghasilan sendiri. Saat ini kaum perempuan juga menjadipenggerak ekonomi yang tidak dapat dipandang sebelah mata. Dengan pengelolaan keuangan yangbaik, kondisi perekonomi keluarga menjadi meningkat. Perempuan berwirausaha membagipenghasilannya untuk beberapa kebutuhan antara lain untuk kebutuhan keberlangsungan usahanya,kebutuhan keluarga dan juga berinvestasi ke depannya. Ibu-ibu yang tergabung dalam organisasiAisyiyah Kota Depok merupakan ibu-ibu yang mayoritas sebagai ibu rumah tangga yang tidak bekerja,sehingga mengutamakan pendapatan hanya dari suami atau kepala rumah tangga, kondisi saat inidihadapkan dengan keadaan perekonomian yang saat ini sedang dalam masa sulit akibat dampakpandemi COVID-19 dan kenaikan harga BBM (Bahan Bakar Minyak). Ibu-ibu yang tergabung dalamorganisasi Aisyiyah Kota Depok mayoritas merupakan ibu rumah tangga dan berasal dari kalanganmenengah kebawah, tentu ini menjadi potensi untuk dilakukan kegiatan karena dana yang beredardalam keluarga tidak cukup besar tetapi dapat melakukan kegiatan manajemen keuangan keluargauntuk masa depan.Kata kunci: Wirausaha, Motivasi, Ekonomi
Peningkatan Kedisiplinan, Motivasi, Kompetensi, Pelatihan Manajemen Keuangan, Literasi Perencanaan Keuangan dan Perlindungan Guru dalam Pembentukan Budaya Organisasi di Yayasan Mutakabbir Kabupaten Bogor Muhammad Rizal Saragih; Rusdi Rusdi; Dinar Ambarita; Prima Sadewa; Mawardi Nurullah; Julian Muhammad Hasan; Liana Dwi Septiningrum; Eka Rima Prasetya; Moh. Yuddy Yudawirawan; Dewi Ulfah Arini; Sujarwo Sujarwo; Muslim Muslim; Fery Citra Febriyanto; Eko Sasongko Priyadi; Diantia Amendy
Jurnal PKM Manajemen Bisnis Vol. 6 No. 1 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i1.1708

Abstract

Organizational culture within educational institutions plays a vital role in shaping the behavior, professionalism, and performance of educators and students alike. Yayasan Mutakabbir in Bogor Regency has identified key challenges related to discipline, motivation, competency, financial management, and the protection of teachers as part of its organizational development. To address these issues, a Community Service Program (PKM) titled "Improving Discipline, Motivation, Competence, Financial Management Training, Financial Planning Literacy, and Teacher Protection in Building Organizational Culture at Yayasan Mutakabbir" was conducted. The activity took place on May 28, 2025, involving 15 lecturers from the Bachelor of Accounting Program, Universitas Pamulang, as facilitators. The participants consisted of 50 individuals, including both students and teachers of Yayasan Mutakabbir. The PKM was implemented using a knowledge-sharing method combined with interactive Q&A sessions, ensuring participant engagement and practical understanding. The program was carried out in three main stages: preparation, implementation, and reporting. Topics delivered included discipline building, motivation enhancement, basic financial management, financial planning, and strategies for safeguarding teacher rights. The outcomes of this program demonstrated increased awareness, improved knowledge, and positive behavioral shifts among participants, particularly in terms of financial literacy and organizational values. This activity has laid a strong foundation for the development of a more professional and values-oriented organizational culture within Yayasan Mutakabbir.
Pelatihan Kepemimpinan, Investasi Keuangan dan Dasar Akuntansi Serta Peningkatan Kompetensi, Motivasi dan Kedisiplinan yang Bertujuan untuk Mensosialisasikan Kewajiban Belajar 12 Tahun dan Mengedukasi Mengenai Perlindungan Guru dalam Kegiatan Belajar Pada Siswa-Siswi Yayaysan Mutakabbir Kabupaten Bogor Muhammad Rizal Saragih; Rusdi Rusdi; Dinar Ambarita; Prima Sadewa; Mawardi Nurullah; Julian Muhammad Hasan; Liana Dwi Septiningrum; Eka Rima Prasetya; Moh. Yuddy Yudawirawan; Dewi Ulfah Arini; Sujarwo Sujarwo; Muslim Muslim; Fery Citra Febriyanto; Eko Sasongko Priyadi; Diantia Amendy; Indra Wadi; Mhd. Ali Akbar; Sri Indarti
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2058

Abstract

This community service program (PKM) was conducted to address the need for improving students’ and teachers’ understanding of leadership, financial literacy, and basic accounting, while also strengthening competence, motivation, and discipline. Additionally, the program aimed to socialize the importance of the 12-year compulsory education policy and to educate participants about teacher protection in the learning process. The objective of this activity was to enhance knowledge, awareness, and practical skills among students and teachers at Yayasan Mutakabbir, Bogor. The PKM was carried out on April 12, 2026, at Yayasan Mutakabbir Kemang, Bogor. The implementing team consisted of 12 lecturers from Universitas Pamulang, with 23 participants including students and teachers. The methods used in this activity included material presentations, practical exercises, discussions, and question-and-answer sessions. The implementation stages consisted of preparation, execution, and reporting. The results showed increased participant understanding of leadership principles, financial investment basics, and accounting concepts. Participants also demonstrated improved motivation, discipline, and awareness of the importance of continuing education and teacher protection. The interactive approach contributed to active engagement and positive feedback from participants.
Literasi Pasar Modal bagi Siswa SMP melalui Edukasi Investasi Dasar untuk Mendukung Kesadaran Finansial Tri Utami; May Cahya Rizki; Ulfah Fitriyati; Winda Siti Rukmanah; Fery Citra Febriyanto
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2144

Abstract

Financial literacy has become an essential competency for young people in managing personal finances and making informed financial decisions. However, knowledge of capital market investment among junior high school students remains limited, resulting in low awareness of financial planning and investment opportunities. Therefore, community service activities were conducted to introduce basic investment concepts and improve students’ understanding of the capital market from an early age. This program aimed to enhance financial awareness and provide fundamental knowledge of capital market investment for junior high school students. The Community Service Program (PKM) was carried out at Aruna Surya Bestari Foundation, Pamulang, South Tangerang, on May 14, 2026. The activity was implemented by a team of five lecturers and students from Universitas Pamulang and involved 17 foster children studying at the junior high school level. The program was conducted through several stages, namely preparation, implementation, and reporting. During the implementation stage, participants received educational materials through lectures, practical exercises, discussions, and question-and-answer sessions. The results of the activity indicated an improvement in participants’ understanding of basic investment concepts, capital market instruments, and the importance of financial planning. Participants showed high enthusiasm and active involvement throughout the program. The activity successfully increased students’ financial awareness and encouraged a positive attitude toward responsible financial management and future investment planning.
Pengaruh Koneksi Politik, Kepemilikan Institusional, dan Pertumbuhan Penjualan Terhadap Tax Avoidance Alma Tinita Bachtiar; Fery Citra Febriyanto
QISTINA: Jurnal Multidisiplin Indonesia Vol. 4 No. 2 (2025): December 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v4i2.6921

Abstract

Penelitian ini bertujuan untuk menganalisis dampak Koneksi Politik, Kepemilikan Intitusional, Pertumbuhan Penjualan, terhadap Tax Avoidance. Metodologi yang diterapkan dalam riset ini adalah pendekatan kuantitatif dengan memanfaatkan data sekunder. Data penelitian bersumber dari perusahaan-perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia dalam rentang waktu 5 tahun yaitu tahun 2019 – 2023. Teknik pengambilan sampel yang digunakan menghasilkan 11 perusahaan dengan total 55 data laporan keuangan. Analisis data dilakukan dengan menggunakan regresi data panel dengan bantuan software Eviews 9. Temuan penelitian ini menunjukkan bahwa secara simultan variabel Koneksi Politik, Kepemilikan Intitusional, dan Pertumbuhan Penjualan berpengaruh terhadap Tax Avoidance. Berdasarkan uji parsial, Koneksi Politik, Kepemilikan Intitusional dan Pertumbuhan Penjualan juga berpengaruh terhadap Tax Avoidance.
Co-Authors Alma Tinita Bachtiar Depi Fitriani Dewi Ulfah Arini Diantia Amendy Dinar Ambarita Dinda Rahmaditya Nayla Putri Eka Rima Prasetya Eko Sasongko Priyadi Ina Asitalia Indra Wadi Juitania Julian Muhammad Hasan Lia Ira Sahara Liana Dwi Septiningrum Maharani Maharani Mawardi Nurullah May Cahya Rizki Mhd. Ali Akbar Moh. Yuddy Yudawirawan Muhammad Ikhsan Muhammad Rizal Saragih Muslim Muslim Nisak Ruwah Ibnatur Husnul Nisak Ruwah Ibnatur Husnul Prima Sadewa Radiyah Julizar Rusdi Rusdi Siti Rahmasari SRI INDARTI Sujarwo Sujarwo Tri Utami Ulfah Fitriyati Winda Siti Rukmanah