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All Journal JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Review Pendidikan dan Pengajaran (JRPP) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Kontemporer Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Syntax Transformation jurnal syntax admiration Jurnal Pengabdian kepada Masyarakat Jurnal Bina Bangsa Ekonomika Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan International Business and Accounting Research Journal Kriez Academy E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi
Fitriana Fitriana
Fakultas Ekonomi, University YPKP Sangga Buana Bandung
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Pengaruh Kompetensi, Indepedensi, dan Profesionalisme Auditor Internal dalam Mencegah Kecurangan (FRAUD) Johan Erwin Panjaitan; Fitriana Fitriana; Didin Saepudin
Jurnal Syntax Transformation Vol 2 No 10 (2021): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v2i10.429

Abstract

News about indications of fraud irregularities in a company committed by employees or employees makes us realize that we have to do something to fix the disorderly situation. This research aims to find out the influence of competence, independence and professionalism of internal auditors in preventing fraud. The theory used in this study is the Theory Agency. The population in this study was the internal auditor of PT ARI. This study used non probability sampling techniques with saturated samples. Samples were taken from all members of the population of 31 auditors. Data collection is done by questionnaire method. The data analysis technique used is multiple linear regression analysis. The results showed that the competence of internal auditors, the independence of internal auditors and the professionalism of internal auditors had a positive effect in preventing fraud at PT ARI Bandung
Pengaruh Efektivitas Pemungutan Pajak dan Pengelolaan Kas Daerah Terhadap Peningkatan Pendapatan Berserta Dampak Terhadap Keuangan Memen Kustiawan; Fitriana Fitriana; Alfatah Alfatah
Jurnal Syntax Transformation Vol 3 No 03 (2022): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v3i3.527

Abstract

Penelitian ini menggunakan metode deskriptif dan verifikatif. Sampel pada Penelitian ini adalah Laporan Target dan Realisasi APBD Kabupaten dan Kota di Pemerintah Provinsi Jawa Barat untuk Tahun Anggaran 2016 sampai 2020 untuk mengetahui efektifitas pemungutan pajak, peningkatan pendapatan daerah, dan tingkat kemandirian keuangan daerah, sedangkan untuk mengetahui pengelolaan kas daerah menggunakan kuesioner yang disebarkan kepada 28 orang Kepala Bidang Pendapatan mewakili setiap daerahnya. Tujuan penelitian ini adalah untuk mengetahui pengaruh efektivitas pemungutan pajak dan pengelolaan kas daerah terhadap peningkatan pendapatan asli daerah serta dampaknya terhadap kemandirian keuangan daerah. Teknis analisis pada penelitian ini menggunakan analisis jalur. Hasil dalam penelitian ini menunjukkan bahwa variabel efektivitas pemungutan pajak dan pengelolaan kas daerah berpengaruh baik secara langsung maupun tidak langsung terhadap kemandirian keuangan daerah, selain itu variabel efektivitas pemungutan pajak dan pengelolaan kas daerah berpengaruh baik simultan maupun parsial terhadap peningkatan pendapatan asli daerah, kemudian variabel efektivitas pemungutan pajak, pengelolaan kas daerah, dan peningkatan pendapatan asli daerah berpengaruh simultan terhadap kemandirian keuangan daerah.
Analysis Of Corporate Actions And Effect On Stock Trading The Indonesia Stock Exchange Fitriana Fitriana; Tahmat Tahmat; Abang Firdaus; Iskandar Ahmaddien
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol 5 No 1 (2019): March
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (124.625 KB) | DOI: 10.21070/jbmp.v5i1.2042

Abstract

This study aims to look at the effect of the corporate action against trading on the Stock Exchange be something interesting to do research on five companies that perform corporate actions. Data were analyzed using descriptive methods and comparative analysis of the event study method with a different test two parties. Event windows use 15 days prior to the corporate action and 15 days after the corporate action. Results of research on five companies that perform corporate actions earned actions stock buy-backs, stock-dividend and stock split no significant effect on actual returns after the announcement date. On the trading frequency, action stock-buyback have significant differences, whereas stock dividend and stock-split not. On average trading value, action stock-dividend and stock-buyback not any significant difference, while stock-split showed a significant difference. The study results are not normal events of their return on stock dividends 7 days after the date of announcement of the action stock-split-return normal not occur on days 3 and 4, while on the corporate action buy-back not occur. Stock-dividend while the information content contained in stock-split and buy-back did not show a significant investor reaction.
PENGARUH INDEPENDENSI, KOMPETENSI, OBYEKTIVITAS, SKEPTISME PROFESSIONAL TERHADAP KUALITAS AUDIT DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERATING Wahyu Wahyudin; Fitriana; Didin Saefudin
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 7 No. 2 (2021): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.233 KB) | DOI: 10.33197/jabe.vol7.iss2.2021.774

Abstract

Professional skepticism on audit quality with spiritual intelligence as a moderating variable (empirical study at the inspectorate office of regency / city government in West Java province)". The main objective of this study is to obtain the relationship and influence between independence, competence, objectivity, professional skepticism on audit quality and with spiritual intelligence as a moderating variable at the Inspectorate office located in West Java Province, Ciamis Regency, Tasikmalaya Regency, Pangandaran Regency, Tasikmalaya City, and Banjar City.The method used in this research is descriptive verification, the sample tested was 98 respondents at 5 inspectorate offices of West Java Province, multiple linear regression, Moderation Regression Analysis (MRA), t-test to determine the relationship, influence and significance between independence, competence, objectivity, professional skepticism about audit quality with spiritual intelligence as a moderating variable using the help of SPSSv20. The result is that partially professional independence and skepticism has a negative effect on audit quality, competence and objectivity variables have a positive effect on audit quality. The relationship between independence and professional skepticism which is moderated by the spiritual intelligence variable has a negative effect on audit quality, meaning that the variable (Z) does not strengthen the relationship between the variables (X1 and X4) on the variable (Y) and the relationship between competence and objectivity which is moderated by spiritual intelligence variables has a positive effect on audit quality. This means that the variable (Z) strengthens the relationship between the variables (X2 and X3) and the variables (Y).
Fraud Diamond Theory Detect Financial Statement Fraud in Manufac-turing Companies on The Indonesia Stock Exchange Fitriana Fitriana; Didin Saepudin; Rachmat Agus Santoso
International Business and Accounting Research Journal Vol 5, No 2 (2021): July 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.299 KB) | DOI: 10.35474/ibarj.v5i2.183

Abstract

Financial statement fraud is fraud committed by management in the form of material misstatements of financial statements, one theory to detect it is the fraud diamond theory. This research aims to determine the effect of the fraud diamond theory in detecting financial statement fraud. The proxies fraud diamond used in this study are financial stability, nature of industry, change in auditor and change of director. This research method is descriptive and verification with panel data regression analysis processed using the Eviews 9 application, a secondary data source on fabricating organizations recorded on the Indonesia Stock Trade in 2015 – 2019, with a population of191 companies using purposive sampling technique. The number of samples is 119 companies. Condition Financial stability, nature of industry, change in auditor, change of director and financial statement fraud in The manufacturing company that is the sample is in good condition, because there is no indication of committing financial statement fraud. Simultaneous test results of all independent variables have a significant effect on the direction of a positive relationship to financial statement fraud. The test results partially and partially financial stability and nature of industry have a significant effect on the direction of the negative relationship to financial statement fraud, then change in auditor and change of director have no effect on the direction of the negative and positive relationship on financial fraudulent statements.
ETHICS, EDUCATION LEVEL, AND PROFESSIONAL SKEPTICISM ON AUDIT QUALITY Mega Rianita Kartika; Fitriana Fitriana; Farida Yuliaty
JRAK Vol 13 No 1 (2021): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i1.3814

Abstract

In the implementation of government financial management, audit process is carried out by the inspectorate with the purpose to produce a quality audit. One of the indicators is the inspection report is submitted on time, however in the last 3 years the reports submitted by the Inspectorate of West Java Province have been late. The purpose of study was to determine the influence of ethics, education level, and professional skepticism on audit quality in the Inspectorate of West Java Province. This study conducted with a total 70 auditors with descriptive and verificative research method. Data collection using questionnaires and was analized by multiple linear regression. This study used multiple linear regression analysis. The results show that ethics, education level, and professional skepticism has an influence on quality audits both partially and simultaneously.
Pengaruh Pendapatan Asli Daerah, Pengelolaan Belanja Daerah, Dan Kemandirian Keuangan Daerah Terhadap Kinerja Keuangan Daerah Maulana Ramadhan; Memen Kustiawan; Fitriana
Jurnal Syntax Transformation Vol 3 No 06 (2022): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v3i6.572

Abstract

Penelitian ini menggunakan analisis kuantitatif dengan metode pendekatan deskriptif dan verifikatif. Sampel pada Penelitian ini adalah Laporan Realisasi Anggaran Pemerintah Kabupaten dan Kota di Wilayah Provinsi Jawa Barat untuk Tahun Anggaran 2016 sampai 2020. Tujuan penelitian ini adalah untuk mengetahui pengaruh pendapatan asli daerah, pengelolaan belanja daerah, dan kemandirian keuangan daerah terhadap kinerja keuangan daerah. Teknis analisis pada penelitian ini menggunakan analisis regresi linear berganda. Hasil dalam penelitian ini menunjukkan bahwa variabel pendapatan asli daerah, pengelolaan belanja daerah, dan kemandirian keuangan daerah berpengaruh baik secara simultan maupun parsial terhadap kinerja keuangan daerah.
PENINGKATAN KUALITAS PENGOLAHAN PRODUK MAKANAN KERUPUK DOROKDOK BAGI KELOMPOK PENGUSAHA MIKRO DI SUKAREGANG KABUPATEN GARUT Vip Paramarta; Kosasih; Fitriana Fitriana; Sri Rochani Mulyani; Farida Yuliati
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 4: September 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v1i4.1697

Abstract

Krisis ekonomi yang melanda Indonesia sejak tahun 1997 telah mengakibatkan merosot jauh perekonomian nasional khususnya bagi pelaku usaha yang berskala besar maupun menengah dan kecil, di berbagai sektor industri sehingga mengakibatkan peningkatan jumlah pengangguran dan tingkat kemiskinan sehingga terjadinya kesenjangan yang semakin melebar. Sementara di lain pihak para pengusaha kecil dan menengah dapat bertahan bahkan dapat memulihkan perekonomian nasional. Desa Sukaregang Kecamatan Garut Kota Kabupaten Garut merupakan salah satu desa yang memiliki potensi ekonomi untuk dapat dikembangkan. Kondisi tersebut terlihat dari hasil survai dan pemetaan terdapat 37 pelaku usaha ekonomi menengah yang bergerak di bidang kerajinan Perajin Kulit dan Produk Turunannya. Akan tetapi memiliki permasalahan-permasalahan menyangkut proses produksi, produktifitas kerja, pemasaran, keuangan dan legalitas produk. Dari permasalahan tersebut, Tim PPM Universitas Sangga Buana YPKP bermaksud melaksanakan pengabdian masyarakat di lingkungan usaha kecil dan menengah di lingkungan Desa Sukaregang Kecamatan Garut Kota Kabupaten Garut. Upaya memecahkan masalah-masalah tersebut melalui pelatihan kewirausahaan, pelatihan dan workshop proses produksi, pelatihan perancangan kerja dan pemanfaatan mesin potong, pelatihan pemasaran, pelatihan dan workshop manajemen keuangan,. Melalui pelatihan dan workshop tersebut diharapkan para pengusaha kecil ini dapat meningkatkan kualitas produk; memahami pentingnya pemasaran efektif; memahami dan terampil tentang manajemen keuangan usaha; dan memahami pentingnya legalitas produk. Untuk mencapai hasil yang diharapkan maka metode yang dipergunakan dalam pelatihan/diklat diantaranya menggunakan metode (1) Ceramah/pengarahan, (2) Presentasi, (3) Diskusi/tanyajawab, (4) Kerja Kelompok, (5) Pendampingan di lapangan dan (6) Evaluasi. Adapun Luaran yang diharapkan berupa Publikasi ilmiah pada Jurnal ber-ISSN/Prosiding jurnal nasional, penerbitan pada media cetak/online, peningkatan daya saing, peningkatan penerapan Iptek dan perbaikan tata nilai masyarakat.
PENYULUHAN MANAJEMEN KESEHATAN LINGKUNGAN DAN PENYULUHAN KESEHATAN DI DESA MEKARWANGI KECAMATAN SINDANGKERTA KABUPATEN BANDUNG BARAT Vip Paramarta; Sri Rochani Mulyani; Farida Yuliati; Kosasih Kosasih; Fitriana Fitriana; R. Ricky Agusiady; Didin Saepudin; Taufik Zulfikar; Sumeidi Kadarisman; Firman Perkasa Yudha
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 7: Desember 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v2i7.4127

Abstract

Penyuluhan manajemen kesehatan lingkungan dan penyuluhan kesehatan masyarakat sangat dibutuhkan oleh masyarakat Desa Mekarwangi Kecamatan Sindangkerta Kabupaten Bandung Barat. Tujuan kegiatan ini adalah memberikan pengetahuan dan wawasan tentang pentingnya menjaga lingkungan yang sehat, dan membentuk jiwa yang sehat dan bahagia, agar dapat meningkatkan produktivitas kerja di sektor pertanian dan pekerjaan lainnya. Selain memperkenalkan dan mempromosikan khususnya Program Pascasarjana Universitas Sangga Buana YPKP. Kegiatan penyuluhan manajemen kesehatan lingkungan dan penyuluhan kesehatan masyarakat telah dilaksanakan dengan baik sesuai dengan rencana serta masyarakat sangat antusias mengikuti dengan baik sampai dengan selesai.
The Impact of Bank Service Quality on Satisfaction that Impacts Word of Mouth Promotion Zaenal Aripin; Vip Paramarta; Kosasih; Didin Saepudin; Farida Yuliaty; Fitriana
Jurnal Syntax Admiration Vol. 4 No. 8 (2023): Jurnal Syntax Admiration
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v4i8.690

Abstract

Beckground: In the banking industry, service quality is an important factor in maintaining and increasing customer satisfaction. One indicator of the success of service quality is word of mouth by satisfied customers. However, there is still little in-depth research on the impact of bank service quality on customer satisfaction that impacts word of mouth. Aims: This study aims to analyze the impact of bank service quality on customer satisfaction and identify how customer satisfaction contributes to word of mouth in the context of the banking industry. Research Methods: This study used a qualitative approach with in-depth interviews as the data collection technique. The respondents were bank customers who have used the bank's services in the recent period. The collected data were analyzed using content analysis techniques to identify themes and patterns in customer responses. Results and Conclussion: This study used a qualitative approach with in-depth interviews as a data collection technique. The respondents were bank customers who have used the bank's services in the last period. The collected data were analyzed using content analysis techniques to identify themes and patterns in customer responses. Contribution: This study uses a qualitative approach with in-depth interviews as a data collection technique. The respondents of this study are bank customers who have used bank services in the last period. The collected data were analyzed using content analysis techniques to identify themes and patterns in customer responses.
Co-Authors Abang Firdaus Alfatah Alfatah Asterina Indah Mufliha Asti Sri Anisa Bahrul Bahrul Didin Saefudin Didin Saepudin Enung Susilawati Faisal Rahmat Farida Yulianty Farida Yuliati Farida Yuliati Farida Yuliati Farida Yuliaty Firman Perkasa Yudha Furqan Ramadhan Jazadi Haddan Dongoran Indriyani Astuti Nurachman Ine Aprianti Iskandar Ahmaddien Johan Erwin Panjaitan Kosasih Lena Ratu Ningsih Kowarin Marsel Pasaribu Maulana Ramadhan Mega Rianita Kartika Memen Kustiawan Memen Kustiawan Mita Sopriyanti Nanang Rustandi Nanang Rustandi Nazara, Desman Serius Rachmat Agus Santoso Rahmat Agus Santoso Rahmat Agus Santoso Richi Guali Padang Ricky Agusiady Rike Rankine Siti Solihat Sri Rochani Mulyani Sudharmawan Sudharmawan Sulastri Sulastri Sumeidi Kadarisman Tahmat Tahmat Taufik Zulfikar Taufik Zulfikar Tita Tita Vip Paramarta Vip Paramarta Wahyu Wahyudin Zaenal Aripin Zakaria Kuswara