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All Journal Jurnal Akuntansi Profesi Al Yasini : Jurnal Keislaman, Sosial, hukum dan Pendidikan JURNAL AKUNTANSI DAN MANAJEMEN MADANI (JAMM) Komunal Jurnal Pengabdian Masyarakat Kartika: Jurnal Studi Keislaman
Pipin Fitriasari, Pipin
STIE Madani Balikpapan
Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH IDEALISME, RELATIVISME, TINGKAT PENGETAHUAN AKUNTANSI DAN LOVE OF MONEY TERHADAP PERSEPSI MAHASISWA TENTANG KRISIS ETIKA AKUNTAN Ismanto, Joko; Fitriasari, Pipin
Jurnal Akuntansi Profesi Vol 10, No 2 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v10i2.22867

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh idealisme, relativisme, tingkat pengetahuan akuntansi dan love of money terhadap persepsi mahasiswa tentang krisis etika akuntan. Populasi dalam penelitian ini adalah mahasiswa akuntansi di STIE Madani Balikpapan. Teknik pengambilan sampel menggunakan sampling jenuh atau sensus, diperoleh sebanyak 111 responden. Pengumpulan data menggunakan kuesioner. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) Path Modelling dengan alat analisis SmartPLS 3.0. Hasil penelitian ini menunjukkan idealisme dan tingkat pengetahuan akuntansi tidak berpengaruh terhadap persepsi mahasiswa tentang krisis etika. Sedangkan relativisme berpengaruh positif terhadap persepsi mahasiswa tentang krisis etika akuntan, dan love of money berpengaruh negatif terhadap persepsi mahasiswa tentang krisis etika akuntan. Kata Kunci: idealisme, relativisme, tingkat pengetahuan akuntansi, love of money, persepsi mahasiswa, krisis etika akuntan
Stik Pisang Sebagai Produk Olahan Untuk Meningkatkan Nilai Tambah Fitriasari, Pipin; Apo Sania; Ayudian Lestari Sadawa; Nurul Hasanah; Nur Cahaya Maulidah
Komunal Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2024): Mei 2024
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/kjpm.v3i1.134

Abstract

This training activity was carried out on PKK mothers in Damai Bahagia Village. The selection of PKK mothers was carried out based on the results of surveys and observations in Damai Bahagia Village, and set a target activity to conduct training on processing bananas into banana sticks. The problem faced is that bananas have not been processed into one of the leading products of MSMEs managed by PKK mothers and do not understand the calculation of cost of goods sold. Therefore, we provide training and assistance in processing banana sticks so as to increase income. The results of the training activities were in the form of various banana stick products and determination of cost of goods sold.
PENGARUH TEKANAN PERAN DAN GAYA KEPEMIMPINAN TERHADAP KINERJA JASA PENILAI: Pipin Fitriasari, STIE Madani Balikpapan fitriasari, pipin
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 9 No 2 (2023): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v9i2.79

Abstract

The purpose of this research is to determine and obtain empirical evidence on the factors related to the behavior of appraisers that could affect the performances of appraisers who work in Public Appraisers Firm (KJPP). This research discusses the factors regarding role conflict, role ambiguity, role excess, and leadership style. Researcher obtained data through questionnaires distributed directly to the appraisers who attended the workshop. The researcher deployed 30 questionnaires which all the samples were used in study. To obtain the result of the study, researcher used PLS Smart Analysis 3.0. The result of this study indicate that role overload and leadership style, have a significant influence on the performance of appraisers. While, role conflict, and role ambiguity do not significantly affect the performance of appraisers.
PENGARUH PEMBELAJARAN AKTIF, KEMAJUAN TEKNOLOGI, METODE PEMBELAJARAN, MOTIVASI PESERTA DIDIK TERHADAP PEMBELAJARAN AKUNTANSI: PENGARUH PEMBELAJARAN AKTIF, KEMAJUAN TEKNOLOGI, METODE PEMBELAJARAN, MOTIVASI PESERTA DIDIK TERHADAP PEMBELAJARAN AKUNTANSI Fitriasari, Pipin
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 10 No 2 (2024): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v10i2.102

Abstract

This research aims to determine the influence of active learning, technological advances, learning methods and student motivation in learning accounting. This research is quantitative descriptive research. The objects used in this research were students of SMK Negeri 2 and SMK Negeri 3 Balikpapan. The sampling technique used was non-probability sampling with a sample of 321 respondents. The results of this research show that active learning variables, technological advances, learning methods and participant motivation have a significant influence on accounting learning.
Modal Intelektual Hijau terhadap Pengungkapan Emisi Karbon pada Perusahaan Manufaktur di Indonesia Yanida, Maria; Fitriasari, Pipin; Agustinawati, Ni Putu
Al Yasini : Jurnal Keislaman, Sosial, hukum dan Pendidikan Vol 10 No 4 (2025)
Publisher : Konsorsium Dosen Sekolah Tinggi Agama Islam (STAI) Al-Yasini Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55102/alyasini.v10i3.6825

Abstract

Abstract: Climate change is one of the most significant environmental challenges of the 21st century, raising the global urgency of reducing greenhouse gas emissions. In response, new environmental regulations have emerged to encourage transparency and accountability in environmental impact management, particularly in the corporate sector. In this context, attention to carbon emissions disclosure is increasing, especially as an indicator of a company's commitment to sustainability. This study aims to investigate the influence of green intellectual capital (GIC)—which includes green human capital, green structural capital, and green relational capital—on carbon emissions disclosure in annual reports or company sustainability reports. A quantitative approach is used using secondary data from companies listed on the stock exchange, as well as regression analysis to test the relationship between the dimensions of the GIC and the level of carbon emission disclosure. The results of the study are expected to enrich the literature on the role of green intellectual assets in improving sustainable environmental reporting practices. In addition, these findings could provide practical implications for company management in designing knowledge management strategies and external relationships that support sustainability. Thus, this study not only makes a theoretical contribution, but also serves as a reference for stakeholders in driving GIC integration as part of corporate sustainability strategies. Keywords: Green Intellectual Capital, Carbon Emissions
PENGARUH LITERASI KEUANGAN, PERSEPSI KEMANFAATAN, PERSEPSI KEMUDAHAN PENGGUNAAN, SIKAP PENGUNAAN TEKNOLOGI DAN RISIKO TERHADAP KEPUTUSAN PENGGUNAAN QUICK RESPONS INDONESIA STANDARD (QRIS): UMKM Kota Balikpapan Fitriasari, Pipin
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 11 No 2 (2025): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v11i2.225

Abstract

This study aims to determine the influence of financial literacy, perceived usefulness, ease of use, attitude towards technology use, and risk. This research is a descriptive quantitative study. The objects used in this study are SMEs fostered by the Department of Cooperatives and Industry in Balikpapan City. The sampling technique used is non-probability sampling with a sample of 125 respondents. The results of this study indicate that the variables of financial literacy, perceived usefulness, ease of use, and risk significantly influence the decision to use QRIS, while the attitude towards technology use does not significantly affect the decision to use QRIS. The most significant influence is financial literacy.
Determinasi Price to Book Value dan Volume Perdagangan terhadap Harga Saham: Studi pada Emiten IDX30 Fitriasari, Pipin; Yanida, Maria; Agustinawati, Ni Putu
Kartika: Jurnal Studi Keislaman Vol. 5 No. 3 (2025): Kartika: Jurnal Studi Keislaman (November)
Publisher : Lembaga Pendidikan Tinggi Nahdlatul Ulama (LPT NU) PCNU Kabupaten Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59240/kjsk.v5i3.374

Abstract

This study aims to analyze the determinants of stock prices by examining the influence of price to book value (PBV) and trading volume on companies listed in the IDX30 index. The research population includes all issuers consistently included in the IDX30 during the 2021–2023 period. Using a purposive sampling technique, 20 companies were selected, resulting in 60 observational data points. The data were analyzed using multiple linear regression accompanied by classical assumption tests to ensure the validity of the estimated model. The empirical results show that price to book value has a significant positive effect on stock prices, indicating that companies with higher PBV tend to exhibit stronger stock valuations. In addition, trading volume is also found to significantly influence stock prices, implying that increased liquidity and market activity contribute to higher investor demand and subsequent price appreciation. These findings highlight the relevance of fundamental valuation ratios and market activity indicators in explaining stock price movements within highly liquid and large-cap companies included in the IDX30 index.
Co-Authors Agustinawati, Ni Putu Apo Sania Ayudian Lestari Sadawa Ismanto, Joko Maria Yanida Nur Cahaya Maulidah Nurul Hasanah