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All Journal Jurnal Ilmiah Mahasiswa FEB The International Journal of Accounting and Business Society El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Fia Rahma
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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ANALYZING THE MEANING OF CAPITAL FOR FARMERS Rahma, Fia; Triyuwono, Iwan; Sukoharsono, Eko Ganis
The International Journal of Accounting and Business Society Vol 27, No 1 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.1.2

Abstract

The objective of this research is to find out the meaning of capital for farmers, by using the logical reasoning analysis of bayani, burhani, and irfani initiated by Mohammad Abed Al Jabiri (1991). The process of finding out the meaning of capital by farmers is conducted by knowing and analyzing the capital of the informants obtained through in-depth interview and observation, using three types of logical reasoning which are bayani, burhani, and irfani. Through bayani logical reasoning, the researchers got the symbol of the meaning of capital conveyed by the informants and is examined by the text approach. Moreover, through burhani logical reasoning, analysis, the researchers explored the facts, conditions, and background of the informants' lives. The final step of data analysis in this research was gained through the irfani logical reasoning approach that was applied by the synchronization process of all information obtained using the researchers’ clarity of conscience to be able to draw a comprehensive conclusion. This research found the meaning of capital for Smartani group farmers is combination material capital and the determination to apply the science and experience in managing the resources they own well, by maintaining relationship with colleagues and community for the continuity of the farming business. Keywords: capital, farmers, bayani, burhani, irfani 
PENGARUH IMPLEMENTASI ENVIRONMENTAL PERFORMANCE TERHADAP PROFITABILITAS (Studi Empiris pada Perusahaan Peserta PROPER yang Terdaftar di Bursa Efek Indonesia) Fia Rahma; Erwin Saraswati
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 1: Semester Ganjil 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.012 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh implementasi environmental performance melalui environmental disclosure terhadap peningkatan profitabilitas perusahaan peserta PROPER yang terdaftar di Bursa Efek Indonesia mulai tahun 2009 sampai dengan 2013. Hasil dari penelitian ini menunjukkan bahwa melalui environmental disclosure, environmental performance yang dilakukan perusahaan dapat meningkatkan economic performance dan beberapa proksi profitabilitas (earning per share  dan net profit margin). Oleh karena itu, environmental disclosure berperan sebagai media perantara antara environmental performance dengan peningkatan profitabilitas perusahaan. Kata kunci : Environmental Performance, Environmental Disclosure, dan Profitabilitas
Penerapan Sistem Pencatatan Keuangan Aset Biologis Berdasarkan SAK EMKM pada UD Anna Pullet Febrianti, Erlinda Prastika; Rahma, Fia
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i1.417

Abstract

This research was conducted with the aim of knowing the application of the biological asset financial recording system according to SAK EMKM at UD Anna Pullet. This study uses qualitative methods with data collection techniques through interviews, documentation and observation. From the results of this study it can be seen that UD Anna Pullet's recording of financial statements and biological assets is still not in accordance with PSAK 69 and SAK EMKM, this occurs due to the owner's lack of expertise in managing financial reports and ignorance of the applicable financial accounting standards so that the owner only records expenses and receipts only. Keywords: Biological Assets, PSAK 69, SAK EMKM
PENGARUH IMPLEMENTASI ENVIRONMENTAL PERFORMANCE TERHADAP PROFITABILITAS (Studi Empiris pada Perusahaan Peserta PROPER yang Terdaftar di Bursa Efek Indonesia) Rahma, Fia; Saraswati, Erwin
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh implementasi environmental performance melalui environmental disclosure terhadap peningkatan profitabilitas perusahaan peserta PROPER yang terdaftar di Bursa Efek Indonesia mulai tahun 2009 sampai dengan 2013. Hasil dari penelitian ini menunjukkan bahwa melalui environmental disclosure, environmental performance yang dilakukan perusahaan dapat meningkatkan economic performance dan beberapa proksi profitabilitas (earning per share  dan net profit margin). Oleh karena itu, environmental disclosure berperan sebagai media perantara antara environmental performance dengan peningkatan profitabilitas perusahaan. Kata kunci : Environmental Performance, Environmental Disclosure, dan Profitabilitas
Penerapan Sistem Pencatatan Keuangan Aset Biologis Berdasarkan SAK EMKM pada UD Anna Pullet Febrianti, Erlinda Prastika; Rahma, Fia
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i1.417

Abstract

This research was conducted with the aim of knowing the application of the biological asset financial recording system according to SAK EMKM at UD Anna Pullet. This study uses qualitative methods with data collection techniques through interviews, documentation and observation. From the results of this study it can be seen that UD Anna Pullet's recording of financial statements and biological assets is still not in accordance with PSAK 69 and SAK EMKM, this occurs due to the owner's lack of expertise in managing financial reports and ignorance of the applicable financial accounting standards so that the owner only records expenses and receipts only. Keywords: Biological Assets, PSAK 69, SAK EMKM
Co-Authors Eko Ganis Sukoharsono Erwin Saraswati Erwin Saraswati Febrianti, Erlinda Prastika Iwan Triyuwono