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All Journal JMM (Jurnal Masyarakat Mandiri) EKUITAS (Jurnal Ekonomi dan Keuangan) Bisman (Bisnis dan Manajemen): The Journal of Business and Management
Astri Fitria
Akuntansi, Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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PERSEPSI AKUNTAN PUBLIK TERHADAP ISU-ISU YANG BERKAITAN DENGAN AKUNTAN PUBLIK PEREMPUAN Astri Fitria; Lydia Setyawardani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 12 No 2 (2008)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2008.v12.i2.301

Abstract

The purpose of this research is to analyze the perception among men and women in accountant public profession and also the s perception difference about women’s issues among them. The issues are chances for female accountant, treatment to female accountant, the acceptance to  female  accountant, commitment of female  accountant, and special accommodation for female accountant. The results of the field research show that there are no significant differences for all the issues. Between female or male accountant have fair perception that between female and male  accountant have equality in  chances, acceptance, commitment, and for the special accomodation. Both  also have the same oppinion that there are no sexual harassment and different treatment to female acountant.
PENGARUH ETIKA KERJA ISLAM TERHADAP SIKAP AKUNTAN DALAM PERUBAHAN ORGANISASI DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING Astri Fitria
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2003)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2003.v7.i4.364

Abstract

The objective of the study is to analyze the impact of Islamic work ethic toward accountant attitude lo changing organization with commitment organization as a variable intervening. Population for this research is all of intern accountants, education accountants and accountant staf working Islam-organization basic in Indonesia. Data were collected via questionnaires. A total of 295 accountants were responded to this research. Data were analyzed by using Structural Equation Model (SEM).The result of the analysis support four hypotheses proposed in this research, there are; Islamic work ethic positive impact affective commitment, continuance commitment and normative commitment; Islamic work ethic positive impact cognitive, affective and behavioral tendency from attitude toward changing organization; affective commitment positive impact cognitive, affective and behavioral tendency from attitude toward changing organization; there is a negative impact between continuance commitment to cognitive, affective and behavioral tendency from attitude toward changing organization; normative commitment positive impact cognitive, affective and behavioral tendency from attitude toward changing organization; affective commitment mediated  Islamic work ethic to cognitive, affective and behavioral tendency from attitude toward changing organization; continuance commitment mediated Islamic work ethic to cognitive, affective and behavioral tendency from attitude toward changing organization; normative commitment mediated Islamic work ethic to cognitive, affective and behavioral tendency from attitude toward changing organization.
Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen Astri Fitria; Anton Eko Yulianto
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 5 No. 3 (2022): November 2022
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37112/bisman.v5i3.2275

Abstract

This research aimed to examine the effect of collateralizable assets, liquidity, profitability, and company growth on the dividend policy. This research was the quantitative method. Furthermore, the research population used LQ 45 companies listed on Indonesia Stock Exchange (IDX) during the 2016-2020 period. by purposive sampling method, it obtained 17 LQ 45 companies with 85 observations. Moreover, the research analysis technique used multiple linear regressions analysis. This research used the purposive sampling method, a sample selection with determining criteria. This research concluded that: (1) Collateralizable Assets did not affect the dividend policy, (2) Liquidity had a positive effect on the dividend policy, (3) Profitability showed a positive effect on the dividend policy. (4) Company’s Growth did not affect the dividend policy.
PENYUSUNAN SISTEM AKUNTANSI PERSEDIAAN DAN TEKNIK PERENCANAAN STRATEGI BISNIS UNTUK UMKM Nenny Syahrenny; In'am Widiarma; Astri Fitria
JMM (Jurnal Masyarakat Mandiri) Vol 6, No 5 (2022): Oktober
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v6i5.10255

Abstract

Abstrak: Beauty Lily Collection bergerak di bidang usaha manufaktur. Hasil produknya berbahan dasar katun. Pemilik tidak memiliki latar belakang pendidikan ekonomi sehingga kurang memahami dunia bisnis dan teknik perencanaan bisnis, tidak memahami pengelolaan dan pencatatan persediaan. Sistem akuntansi yang memadai akan mendukung penyusunan laporan keuangan sesuai standar, oleh karena itu tujuan dari kegiatan pengabdian adalah membantu mitra dalam administrasi persediaan dan merancang teknik strategi perencanaan bisnis. Pentingnya teknik strategi bisnis agar mitra dapat mengetahui kekuatan, kelemahan, peluang dan tantangan yang dihadapi. Mitra merupakan UMKM kelompok mikro yang terdiri dari 2 orang saja, pemilik dan pegawai yang membantu menjahit. Metode yang kami gunakan adalah melakukan wawancara terlebih dahulu dan menganalisa strategi perencanaan bisnis mitra. Setelah itu kami memberi sosialisasi kepada mitra untuk melakukan perhitungan stok persediaan dan membuat daftar persediaan dengan menggunakan program excel. Tim pengabdian juga melakukan pelatihan kepada mitra dalam mencatat transaksi kedalam jurnal. Tim pengabdian melakukan observasi langsung untuk mengevaluasi tingkat keberhasilan kegiatan. Hasil pengabdian berupa analisa strategi perencanaan bisnis untuk mitra yang akan kami evaluasi di tahap berikutnya. Mitra telah menyusun kartu persediaan yang memuat informasi harga per satuan, jumlah persediaan dimana sebelumnya mitra tidak melakukan pencatatan atas persediaannya. Kemudian mitra juga telah mencatat transaksi kedalam jurnal serta buku pembantu persediaan.Abstract: Beauty Lily Collection is engaged in manufacturing business. The resulting product is made from cotton. The owner does not have an economic educational background so they don’t understand the business world, business planning techniques, the management concept and recording of inventory. The main purpose of this devotion is to assist in inventory administration and design business planning strategy techniques. This activity is a continuation of the previous service activities. Partners are micro-group MSMEs consisting of only 2 people, owners and employees who help with sewing. In this stage, we conduct interviews in advance and analyze the partner's business planning strategy regarding the strengths, weaknesses, opportunities and threats of business. After that we briefed the partner to do inventory stock calculations and create a list of inventory using the excel program. Team also provides assistance to partner in recording transactions into the journal and to analyze the business planning strategy for partner which we will evaluate in the next stage.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN SESUAI SAK EMKM DAN PEMASARAN DIGITAL UNTUK MENINGKATKAN PENJUALAN PADA UMKM Nenny Syahrenny; Astri Fitria; Dewi Mutmainnah
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 5 (2023): Oktober
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i5.16705

Abstract

Abstrak: Pengabdian ini merupakan kelanjutan dari pengabdian sebelumnya. Mitra belum dapat menyusun laporan keuangan sesuai dengan SAK EMKM karena bukan berlatar belakang ekonomi. Mitra hanya membuat laporan belanja bahan dan penjualan yang berasal dari aplikasi marketplace. Pemasarannya masih kurang aktif, hanya mengandalkan event di marketplace. Tujuan dari kegiatan pengabdian kali ini adalah mendampingi mitra dalam penyusunan laporan keuangan yang sesuai dengan SAK EMKM kemudian tim pengabdian juga membuat video pemasaran yang menarik. Mitra merupakan UMKM kelompok mikro yang terdiri dari 2 orang pegawai saja. Usahanya bergerak dalam bidang manufaktur. Pada pengabdian ini kami melakukan metode pelatihan sebelumnya dan melakukan pendampingan untuk menyusun laporan keuangan. Begitu juga dalam membuat video pemasaran, tim melakukan wawancara, penyuluhan dan kemudian praktik pembuatan video. Hasil pengabdian ini berupa laporan keuangan yang telah disusun sesuai dengan SAK EMKM dan video pemasaran yang sudah diupload pada marketplace serta media sosial. Mitra juga membuat video pemasaran sendiri yang sudah diupload ke marketplace.Abstract: This community service is a continuation of the previous program. The partner has been unable to prepare financial statements following the Accounting Standards for Micro, Small, and Medium Enterprises due to a non-economic background. The partner only generates expense and sales reports derived from a marketplace application. The marketing efforts are still limited, relying solely on marketplace events. The objective is to assist the partner in preparing financial statements following standards, and the team also creates an engaging marketing video. The partner comprising only 2 employees, operates in the manufacturing. In this stages, we implemented previous training methods and provided guidance in financial statement preparation. Similarly, in creating the marketing video, the team conducted interviews, provided counseling, and then engaged in practical video production. The outcomes are financial statements that have been prepared following standards and marketing videos that have been uploaded to marketplaces and social media. The partner has also created their own marketing video, which has been uploaded to the marketplace.
Co-Authors Anton Eko Yulianto Dewi Mutmainnah In'am Widiarma Nenny Syahrenny Setyawardani, Lydia