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All Journal JURNAL LENTERA BISNIS Enrichment : Journal of Management
Fitri Fitri
Institut Teknologi Dan Bisnis Nobel Indonesia
Economics, Econometrics & Finance Social Sciences

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Financial literature and nationalism in intention In Share Investor Prospective Millenial Generation Fitri Fitri; Dewi Anggraeni; Nurwahidah Mashuddin; Nulaela
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i5.1035

Abstract

The tendency of increasing stock investment among millennials indicates they are literate in financial literacy. Then, state-owned companies become an attraction for potential investors because they are considered to have promising profit prospects, as well as security in investing. This study aims to analyze the effect of financial literacy on the intention to invest in shares of potential investors among the millennial generation and the influence of nationalism as a mediator. This study uses a survey method with a quantitative approach. We have distributed questionnaires to 250 respondents who are millennials born after the 1980s. Field data were then analyzed using multiregression analysis techniques. We find that financial literacy has a significant effect on investors' intention to buy shares of State-Owned Enterprises (BUMN). Nationalism can also strengthen the relationship of financial literacy with investors' intentions to buy shares of state-owned companies.
Innovation in technology-based creative industries Fitri Fitri; Dewi Anggraeni; Wahyu Hidayat; M. Noor Anzali
Enrichment : Journal of Management Vol. 13 No. 4 (2023): October: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i4.1622

Abstract

The purpose of this research is to explain the importance of innovation strategies in efforts to improve corporate performance and the competitive advantage of technology-based creative industries. The descriptive qualitative approach is used in this study to analyze technology-based innovative industrial entrepreneurs. Using the snowball technique to collect responders or informants. In-depth interviews, observation, and documentation studies were used to collect data. After collecting data in the field, the data will be validated using data source triangulation techniques. Qualitative data was processed in three stages: data reduction, data presentation, and conclusion drafting. According to the findings of the study, technology-based creative entrepreneurs are open to new ideas and concepts in building the company's business and have made innovation a part of their business strategy. However, only a small percentage of respondents made investments to grow their businesses
ANALISIS DAMPAK COVID-19 PADA LAPORAN LABA RUGI Fitri; Sri Angraeni; Anita Achmad Payu; Shinta Aulia Maharani Sarif; Muhammad Ramandha Shiddiq
JURNAL LENTERA BISNIS Vol. 13 No. 3 (2024): JURNAL LENTERA BISNIS, SEPTEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i3.1246

Abstract

The Covid-19 pandemic has had a significant impact on various aspects of life, including the economy and industries in Indonesia. This impact is reflected in the profit and loss statements, which are important indicators in understanding a company's financial performance. This research aims to analyze the profit and loss statements of PT. Mayora Indah Tbk. from 2018 to 2022, with a focus on how the Covid-19 pandemic has affected the company's financial performance. The research method used in this study is descriptive analysis, using secondary data from the company's profit and loss statements during the period. The results of the analysis show that the company experienced various changes in financial performance during the 2018-2022 period, as a response to the challenging economic conditions caused by the pandemic. Although there was a decline in performance in 2021, the company was able to overcome the negative impact and achieve positive growth in 2022. This analysis provides a comprehensive understanding of PT. Mayora Indah Tbk.'s adaptability and success in facing economic and market challenges during the Covid-19 pandemic. This research provides important insights into how leading manufacturing companies like PT. Mayora Indah Tbk. can survive and grow amidst the uncertain business and economic landscape caused by the global pandemic.
DETERMINAN UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP AUDIT DELAY Dewi Anggraeni; Nur Aisyah; Hasbiah; Fitri
JURNAL LENTERA BISNIS Vol. 13 No. 3 (2024): JURNAL LENTERA BISNIS, SEPTEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i3.1254

Abstract

In the Financial Services Authority (OJK) Regulation number 44/POJK.04/2016 all issuers listed on the Indonesia Stock Exchange (IDX) are required to submit their annual financial reports no later than 3 (three) months or 90 (ninety days). Internal factors that affect audit delay are company size while external factors are audit opinions. This study was conducted using a quantitative approach with multiple linear regression methods. The data used are the annual reports of wholesale trading companies listed on the Indonesia Stock Exchange for 2019-2022. In addition, with the purposive sampling technique, issuers must submit their financial reports consecutively during the 2019-2022 period so that only 128 samples meet the requirements. The results show that company size and audit opinion partially have an effect on audit delay. The results of this study confirm that audit opinions have a negative effect on audit delay because the increasing number of unqualified opinions will reduce the number of days of the audit examination process. An issuer that receives an unqualified opinion means that it has met the financial report requirements according to accounting standards and has complied with the rules set for the company. This is also good news for management to immediately submit its audited financial report to interested parties
PERSEPSI MAHASISWA AKUNTANSI MENGENAI PENGGELAPAN PAJAK Fitri; Ulfa Rabiyah; Anita Nursanti
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1379

Abstract

This study aims to test the differences in accounting students' perceptions regarding tax evasion. Respondents in this study were undergraduate accounting students in Makassar with a sample size of 90 respondents. This study used quantitative data analysis methods. The data collection method uses primary data by conducting a data survey technique and then processed using SPSS. The findings of this study show that there is no difference in perception between male and female students regarding tax evasion.
Co-Authors Anita Achmad Payu Anita Nursanti Chair, Ummul Dewi Anggraeni Hasbiah M. Noor Anzali Muhammad Ramandha Shiddiq Nulaela Nur Aisyah Nurlaela Nurlaela Nurwahidah Mashuddin Shinta Aulia Maharani Sarif Sri Angraeni Ulfa Rabiyah Wahyu Hidayat