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All Journal PROSIDING SEMINAR NASIONAL JURNAL AKUNTANSI DAN AUDITING Media Ekonomi dan Manajemen Jurnal Akuntansi Balance Vocation Accounting Journal Eksos Jurnal Rekognisi Akuntansi (JRA)
Fitri Ella Fauziah, Fitri Ella
Universitas Islam Nahdlatul Ulama’ Jepara
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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MODIFIKASI MESIN PENYANGRAI BIJI-BIJIAN UNTUK MEMASAK KACANG GORENG PASIR KHAS JEPARA -, Murharsito; Fauziah, Fitri Ella; Roosdhani, Mohamad Rifqy
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2015: Prosiding Bidang Teknik dan Rekayasa The 2nd University Research Colloquium
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.397 KB)

Abstract

The regency of Jepara in Central Java Province has a special food called “oven peanut”, it is peanut which is roasted by using beach sand. One of the significant problems of the producer of this food is the production process which still be done in traditional method. This research attempts to overcome this problem by introduce the usage of machine to roast this food. The specification of this machine are made by the stainless steel, move in rotation with the motor of 0,25 PK equivalent with the electricity of 180 watt, and the heater is a LPG two burner stove, the temperature inside the machine can be controlled by the thermostat which has been installed to this machine. This research modifies the common grain roasted machine, in order to be fit to process the “oven peanut”, several modifications are applied. First to prevent the peanut breaks because of collision with the inner side of machine, the speed of machine rotation is decelerated; second to prevent the beach sand seep from the gap of material intake/exit valve, the front part of the machine is lifted up with lever. Several experiments in temperature setting then done to produce the best product, the result is the temperature of 60 Celsius degree produce the best product with the white color appearance and a good taste of peanut.Keywords: oven peanut, grain machine, modification
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KUALITAS LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Fauziah, Fitri Ella; Marissan, Ichwan
JURNAL AKUNTANSI DAN AUDITING Volume 11, Nomor 1, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (698.959 KB) | DOI: 10.14710/jaa.11.1.39-61

Abstract

This research is motivated by the growing environmental issues. Guidelines for good corporategovernance requires companies to create checks and balances, enforcing transparency andaccountability, as well as promoting corporate social responsibility for the survival of thecompany (KNKG, 2006). Disclosure of corporate social responsibility has a short-term goalis to minimize earnings management, while long-term goal is to build a good relationship withstakeholders. Research relating to the relationship between corporate social responsibilitywith diverse earnings quality. Research related to the relationship between corporate socialresponsibility with earnings quality is diverse, therefore, this study adds corporate governance asa moderating variable. This study aims to provide empirical evidence regarding the relationshipbetween corporate social responsibility and quality of earnings with corporate governance as amoderating variable. This study uses independent directors and audit committee as a proxy forcorporate governance mechanism, while earnings management or a proxy of earnings quality.The analysis technique used in the study is to use Moderating Regression Analysis (MRA) andresidual test. This study uses secondary data such as financial statements and annual report nonfinancialcompanies listed on the Indonesia Stock Exchange for the period 2010-2012. The resultsshowed that the hypothesis of one and two hypothesis is accepted while the third hypothesis isnot accepted.
The Determinant of Audit Delay Fauziah, Fitri Ella; Murharsito, Murharsito
Eksos Vol. 19 No. 2 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i2.603

Abstract

This study sought to ascertain and evaluate the impact of proximity to one another, audit committee financial expertise, CEO duality, and the nature of firm activities on the audit delay of state-owned corporations listed on the Indonesia Stock Exchange. In this study, a sample of state-owned businesses was chosen through the use of multiple regression as an analytical technique in conjunction with purposive sampling. The findings revealed that while audit committee expertise had no significant impact on audit delay and that CEO duality had a substantial positive impact, geographic proximity and the nature of the company's activity variables had a significant negative impact on audit time.
EFISIENSI BANK-BANK BUMN INDONESIA DI MASA PANDEMI COVID-19 Murharsito, Murharsito; Fauziah, Fitri Ella
Balance Vocation Accounting Journal Vol 7, No 1 (2023): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v7i1.8679

Abstract

Penelitian ini memiliki tujuan menganalisis dampak Covid-19 terhadap efisiensi bank-bank BUMN di Indonesia, dengan menggunakan Data Envelopment Analysis (DEA). Penelitian ini mengambil sampel 4 bank BUMN Indonesia periode 2019-2021. Secara keseluruhan, dari hasil penelitian efisiensi empat bank BUMN di Indonesia, terdapat 2 bank yang mencapai tingkat efisiensi maksimal 100% selama tiga periode secara berturut-turut, yaitu BRI dan BTN. Namun terdapat juga 2 bank yang belum secara konsisten mencapai tingkat efisiensi yang optimal, dimana tingkat efisiensi rata-rata masih di bawah 100% yaitu Bank Mandiri dan BNI. Perhitungan tingkat efisiensi pada bank BUMN melalui variabel masukan yang terdiri dari Simpanan Nasabah, Beban Tenaga Kerja, Beban Non Bunga, dan Beban Bunga, sedangkan pada keluarannya terdiri dari Jumlah Pinjaman, Pendapatan Bunga, dan Pendapatan Non Bunga.
Analysis of Factors Influencing Investor Interest in Investing in Mutual Funds Through the Bibit Application Tazkiyah, Aufa; Fauziah, Fitri Ella
Jurnal Rekognisi Akuntansi Vol. 8 No. 1 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 1 Maret 2024
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v8i1.905

Abstract

Among Indonesia's most prominent investment platforms is the Bibit application, which specializes in mutual fund investments and caters primarily to novice investors. This research seeks to explore the effects of Investment Benefits (X1), Investment Knowledge (X2), Minimum Investment Capital (X3), and Features of the Bibit Mutual Fund Application (X4) on Investor Interest in investing in mutual funds via the Bibit app (Y). The study adopts a quantitative methodology, targeting individuals who have used the Bibit app to invest at least once, are 18 years or older, and live in Java. A total of 150 respondents participated, with data gathered through questionnaires as primary data and supported by secondary sources such as books, academic journals, websites, and other documents. Using multiple linear regression analysis with SPSS version 25 software, the findings revealed that although Investment Benefits had a positive correlation with investor interest, this influence was not statistically significant. Conversely, variables such as Investment Knowledge, Minimum Investment Capital, and Application Features were found to have a significant positive impact on investor interest in mutual funds through the Bibit platform.
The Effect of Green Accounting and Corporate Social Responsibility on Profitability Putri, Erlia Intan Rismaliana; Fauziah, Fitri Ella
Jurnal Rekognisi Akuntansi Vol. 8 No. 2 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 2 September 2024
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v8i2.948

Abstract

This study aims to understand how Green Accounting and Corporate Social Responsibility (CSR) affect the level of profitability of companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. This research adopts quantitative methods to produce data that can be measured accurately. Sampling was carried out using purposive sampling technique, where companies were selected based on a number of specific criteria. From this process, 19 relevant companies were obtained within three years, resulting in a total of 57 data samples. The data processing was done with the help of Microsoft Excel and SPSS software version 26. To analyze the data, methods such as descriptive analysis, classical assumption test, regression analysis, and hypothesis testing were used. The results showed that the implementation of Green Accounting and CSR has a significant positive impact on company profitability. This underscores the importance of integrating green accounting and social responsibility practices into a company's strategic planning to improve its financial performance
MARKET REACTION ON PT GARUDA INDONESIA DEBT RESTRUCTURING ANNOUNCEMENTS Fauziah, Fitri Ella; murharsito, murharsito
Jurnal Akuntansi Vol. 13 No. 1 (2025): JURNAL AKUNTANSI VOL. 13 NO. 1 JUNI 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v13i1.4522

Abstract

Corporate debt restructuring is a meaningful mechanism for firms in supervising their financial challenges. This study examines the market reaction to debt restructuring announcements by PT Garuda Indonesia, a prominent Indonesian airline facing financial distress. The research employs an event study methodology, analyzing stock price movements 7 days before and after key restructuring announcements. Data was collected from the Indonesia Stock Exchange (IDX). The method employed in this study was the Shapiro-Wilk to test the normality and paired sample t-test to test the hypothesis. The results show a significant difference in stock prices for the announcements on December 30, 2020 and December 29, 2023. These results provide implications that the market can provide a positive response or provide appreciation for corporate debt restructuring events as in the case of PT Garuda Indonesia. This study provides an understanding of market efficiency and the impact of corporate financial strategies related to debt issues that are still rarely found in the literature.
Firm Size as Determinants of Intellectual Capital Disclosure Fauziah, Fitri Ella; Murharsito, Murharsito
Media Ekonomi dan Manajemen Vol 36, No 2 (2021): July 2021
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.614 KB) | DOI: 10.24856/mem.v36i2.1820

Abstract

The objective of this research was to investigate the effect of size of firm, leverage, audit committee and business complexity on the disclosure of intellectual capital. The sample of this study was manufacturing firms in the basic industrial and chemical sub sectors that registered on the Indonesia Stock Exchange in the period of 2019. The sample was determined by using a method of purposive sampling, there were 104 samples. This research used multiple linear regression methods. Partly, the results of this analysis show that only firm size has an influence on intellectual capital disclosure. Meanwhile, the audit committee, business complexity and leverage have no significance on the disclosure of intellectual capital.
The Effect of Money Ethics on Ethical Attitutes with Religiosity as the Moderating Variable Fauziah, Fitri Ella; Murharsito, Murharsito
Media Ekonomi dan Manajemen Vol 34, No 1 (2019): The Importance of Personality and Strategy in Successful of Corporate Performan
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.985 KB) | DOI: 10.24856/mem.v34i1.912

Abstract

This study aims to examine the influence of money ethics on ethical attitudes and to examine the influence of religiosity in moderating the relationship between money ethics and ethical attitudes.The population used in this study were all accounting students at Nahdlatul Ulama Islamic University in Jepara. The research sample was taken by purposive sampling method, 87 students elected as the research sample. The analysis technique used in the study is a residual test. This study used primary data  by distributing questionnaires to students of the accounting department of the Islamic University of Nahdlatul Ulama 'Jepara. The results of the study showed that money ethics has no effect on ethical attitudes and religiosity cannot moderate the relationship between money ethics and ethical attitudes.The implication of this research is that ethics education is still needed in University, so that they have an understanding related to it.
Diversitas Gender dan Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Intervening Fauziah, Fitri Ella
Media Ekonomi dan Manajemen Vol 33, No 2 (2018): Peran Kinerja Perusahaan Swasta dan Kinerja Sektor Publik dalam Pertumbuhan Eko
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.137 KB) | DOI: 10.24856/mem.v33i2.668

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh diversitas gender dan corporate social responsibility serta untuk mengetahui pengaruh corporate social responsibility dalam memediasi hubungan antara diversitas gender dengan nilai perusahaan. Penelitian ini menggunakan data sekunder atas perusahaan yang terdaftar di BEI. Pemilihan sampel penelitian dilakukan dengan purposive sampling. Adapun teknik analisis data penelitian menggunakan bootstrapping. Temuan yang diperoleh dari penelitian ini adalah pertama, bahwa diversitas gender_CEO, CFO dan AC berpengaruh signifikan terhadap corporate social responsibility, sedangkan diversitas gender_COM tidak berpengaruh signifikan terhadap corporate social responsibility. Kedua, corporate social responsibility berpengaruh terhadap nilai perusahaan dengan mengontrol variabel diversitas gender_CEO, diversitas CFO dan COM, selain itu juga menghasilkan koefisien yang positif. Namun demikian, corporate social responsibility tidak berpengaruh terhadap nilai perusahaan dengan mengontrol variabel diversitas gender_AC. Ketiga, corporate social responsibility memediasi hubungan antara diversitas gender_CEO dan CFO dan nilai perusahaan, sedangkan hubungan antara diversitas gender-COM dan AC dan nilai perusahaan tidak mampu dimediasi oleh corporate social responsibility.Kata Kunci : diversitas gender, corporate social responsibility dan nilai perusahaan
Co-Authors Ichwan Marissan, Ichwan Mohamad Rifqy Roosdhani Murharsito -, Murharsito Murharsito Murharsito Putri, Erlia Intan Rismaliana Tazkiyah, Aufa