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All Journal Briliant: Jurnal Riset dan Konseptual QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama EKONOMIS : Journal of Economics and Business JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK Owner : Riset dan Jurnal Akuntansi Prosiding Semhavok MBIA FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Enrichment : Journal of Management Jurnal Bina Akuntansi Quantitative Economics and Management Studies Jurnal Pengabdian kepada Masyarakat Bina Darma Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan
Fitriasuri, Fitriasuri
Universitas Bina Darma
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PERAN PASTRY SECTION DALAM MENINGKATKAN KUALITAS PRODUK BAKERY DI HOTEL ARYA DUTA PALEMBANG Styorini, Mila; Heriyanto, Heriyanto; Fitriasuri, Fitriasuri
SEMHAVOK Vol 1 No 1 (2018): Prosiding Semhavok 2018
Publisher : Fakultas Vokasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.38 KB)

Abstract

Pengumpulan data dilakukan di dalam studi ini bagian pastry Aryaduta Palembang. Metode penelitian dengan analisis deskriptif kualitatif berdasarkan teori dan penelitian terapan di lapangan. Pengumpulan data digunakan untuk memperoleh hal-hal khusus yang berkaitan dengan penelitian melalui observasi wawancara. Dari hasil penelitian dan pembahasan menunjukkan bahwa kinerja karyawan di hotel pastry Aryaduta Palembang telah sangat mendukung kelancaran operasional hotel. Ini ditunjukkan oleh kinerja karyawan pastry yang dapat menghasilkan produk dengan kualitas terbaik. Semua operasi yang terkait dengan bagian kue berjalan dengan baik dan pesanan kerja karyawan sesuai dengan prosedur operasi standar yang telah ditentukan.
Pengaruh pengetahuan investasi, manfaat motivasi, dan modal minimal investasi terhadap keputusan investasi di Pasar Modal Fitriasuri Fitriasuri; Rahayu Maharani Abhelia Simanjuntak
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1186

Abstract

This study aims to determine the effect of investment knowledge, investment benefits, investment motivation and minimal capital on investment decisions by students. The population in this study is data from students majoring in accounting for the 2018 class from several universities in the city of Palembang with the help of the slovin method. While the sample data used were 85 respondents who came from students majoring in accounting. The data collection method used in this study is a qualitative method in which researchers distribute questionnaires that will be filled out by respondents using SPSS version 25 test equipment, Investment Benefits and Investment Motivation have no effect on Investment Decisions. While the Minimum Investment Capital affects investment decisions
Determinan pengungkapan aset biologis pada perusahaan agrikultur yang terdaftar di BEI Fitriasuri Fitriasuri; Melinda Astria Putri
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1188

Abstract

This study aims to empirically prove the effect of biological assets intensity, firm size, Ownership Concentration, type of KAP, firm growth, and profitability on the disclosure of biological assets.. This type of research  is quantitative research. The population in this study is all financial data of agricultural companies listed on the IDX in 2019-2021 as many as 26 companies. The sampling technique in this study used a purposive sampling technique for as many as 14 companies. The data analysis technique used descriptive statistical analysis, classical assumption test, multiple linear regression analysis, Coefficient of Determination, Simultaneous Test (F-Test), and Partial Test (T-Test) processed with SPSS 26. The results of this test indicate that the variable biological asset intensity and profitability have a significant positive effect on the disclosure of biological assets, and the type of KAP variable has a significant negative effect on the disclosure of biological assets. While the variables of firm size, ownership concentration, and firm growth do not affect the disclosure of biological assets.
Analisis faktor-faktor yang mempengaruhi tarif pajak efektif pada perusahaan manufaktur sektor Industri dasar dan Kimia Rizal Andreansah Lumbuk; Fitriasuri Fitriasuri
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1193

Abstract

This study was conducted to prove whether profitability, firm size, leverage, capital intensity, and inventory intensity affect the effective tax rate. The population of this study is all manufacturing companies for the basic and chemical industry sectors listed on the IDX in 2018-2020. The sample selection used a purposive sampling technique and obtained 83 samples. Data analysis using multiple linear regression analysis with IBM SPSS version 26 program. The results of the study prove that profitability does not affect the effective tax rate. Firm size, leverage, capital intensity, and inventory intensity variables affect the effective tax rate.
Pengaruh Self Assessment System, Kesadaran Wajib Pajak Dan Account Representative Terhadap Kepatuhan WPOP Yang Melakukan Kegiatan Usaha Dan Pekerjaan Bebas Dengan Preferensi Risiko Sebagai Variabel Moderating Fitriasuri Fitriasuri; Kristina Ardila
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1195

Abstract

This study aims to determine the effect of the self-assessment system, taxpayer awareness, and account representative on the compliance of individual taxpayers who carry out business activities and independent work. individual taxpayer compliance, the effect of risk preference which acts as a moderating variable of the relationship between taxpayer awareness of individual taxpayer compliance, and the effect of risk preference which acts as a moderating variable of the relationship between account representatives and individual taxpayer compliance. This research was conducted by non-probability sampling method with a sample of 100 respondents from individual taxpayers. The data used are primary data through a questionnaire containing the respondents' answers. The data analysis used in this research is Moderated Regression Analysis. The results of this study show that the self-assessment system has a negative effect, while taxpayer awareness and account representation has a positive effect on individual taxpayer compliance. In addition, the risk preference moderating variable is not able to moderate the effect of the self-assessment system on individual taxpayer compliance, while the risk preference moderating variable can moderate the effect of taxpayer awareness and account representative on individual taxpayer compliance.
The Influence Of Internal Marketing On Organizational Performance Mediated By Organizational Culture In Micro, Small And Medium-Sized Enterprises Bakti Setyadi; Sulaiman Helmi; Fitriasuri Fitriasuri
Jurnal Manajemen Industri dan Logistik Vol 6, No 2 (2022): November 2022
Publisher : Politeknik APP Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30988/jmil.v6i2.1131

Abstract

This study examines how organizational culture functions as a mediator between internal marketing and organizational performance in Micro, Small, and Medium Enterprises in Palembang City. This research uses quantitative methods with a cross-sectional survey. Respondents in this study amounted to 42 respondents, with data analyzed using partial least square structural equation modeling (SEM-PLS). The findings in this study that organizational culture functions as a mediator in the influence of internal marketing and organizational performance on small and medium-sized enterprises. So it is important Micro, Small, and Medium Enterprises ses in the city of Palembang to create a conducive organizational culture.
The Influence of Budget Participation, Clarity of Budget Targets on Managerial Performance Fitriasuri Fitriasuri; Siti Ratih Prisetya Dini
Quantitative Economics and Management Studies Vol. 4 No. 1 (2023)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems1422

Abstract

This study aims to determine and examine the partial and simultaneous effects on managerial performance of participation in budgeting and clear budget targets. In this examination the instrument utilized was a questionnire. This study employs a likert-shaped ordinal scale as the variable measurement scale. At PT Semen Baturaja (Persero) Tbk, there were 40 respondents in this study, with 20 managers and 20 supervisors each. SPSS 26 was used with the assistance of test revealed that managerial performance at PT Semen Baturaja (Persero) Tbk was influenced by partially budgeting participation, with a significant value of 0,000 < 0,05, while managerial performance there was unaffected by clear budget targets, with a significant value of 0,620 > 0,05. Additionally, the results of the research hypothesis test demonstrate that managerial performance was impacted simultaneously by budgeting participation and the clarity of budget targets at PT Semen Baturaja (Persero) Tbk with a value 0,000 < 0,05 and Fvalue > Ftable which was 29,545 > 3,25.
Analysis of the independence of regional financial management after and after covid-19 a case study of South Sumatra Province Districts Isneni Pratiwi; Fitriasuri Fitriasuri
Enrichment : Journal of Management Vol. 13 No. 2 (2023): June: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i2.1378

Abstract

This study intends to investigate how brand image, product quality, and price affect consumers' decisions to buy Garnier facial washing soap. Quantitative research is the method employed. Nonprobability sampling using accidental sampling methodology is the sampling technique, and the sample size is 100 persons. The general populace in South Cikarang who use Garnier facial cleanser makes up the study's sample. Version 25 of SPSS software was utilized in this investigation. The analytical approach utilized included the tests for normality, multiple regression, the t test, and the coefficient of determination. The study's findings are as follows: Based on all of the aforementioned tests regarding the influence of brand image on purchasing decisions, the sig results are greater than 0.05, specifically 0.157, and the t-count value is 1.426 with a t-table less than 1.660, indicating that this has a negative impact on brand image but is not significant to purchasing decisions. Based on all the tests that have been conducted above regarding the impact of product quality on purchasing decisions, it is clear from the study's findings that there is a significant positive influence on product quality and that the sig value of 0.001 is less than 0.05 and that the calculated t value is 3.557 with the t table 1.660. Based on all of the tests that have been run to determine the impact of price on purchasing decisions, it is clear from the findings of this study that there is a positive and significant impact of price on those decisions. The calculated t value is 5.720 with t table 1.660, and the sig value of 0.000 is smaller than 0.05.
Pengaruh Corporate Governance Terhadap Keterjadian Restatement Perusahaan Go Public Afaf Lauditta; Fitriasuri Fitriasuri
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1465

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh perubahan kebijakan, perubahan estimasi dan keahlian keuangan secara simultan terhadap terjadinya restatement pada perusahaan yang go public. Penelitian ini menggunakan metode penelitian deskriptif kuantitatif. Sumber data sekunder yang digunakan dalam penelitian ini diperoleh dari laporan keuangan perusahaan sektor manufaktur tahun 2019 sampai dengan tahun 2021 yang telah dipublikasikan secara lengkap di BEI. Sampel dalam penelitian ini adalah 22 laporan keuangan perusahaan manufaktur tahun 2019-2021. Hasil penelitian menunjukkan bahwa perubahan kebijakan akuntansi secara parsial tidak berpengaruh signifikan terhadap penyajian kembali, sedangkan perubahan estimasi dan keahlian keuangan secara parsial berpengaruh signifikan terhadap penyajian kembali. Perubahan kebijakan, perubahan estimasi dan keahlian keuangan secara bersamaan berpengaruh signifikan terhadap penyajian kembali.
DETERMINASI KARAKTERISTIK KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI Tobi Mandala Putra; Fitriasuri Fitriasuri
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.452

Abstract

Penelitian ini bertujuan untuk mengetahui ada tidaknya pengaruh Struktur Modal, Kebijakan Deviden, Profitabilitas, Likuiditas dan Ukuran Perusahaan terhadap Nilai Perusahaan yang Terdaftar di Saham LQ45 tahun 2019-2021 dengan Intellectual Capital sebagai variabel moderasi. Populasi yang digunakan dalam penelitian ini adalah 45 saham LQ45 yang ada di Bursa Efek Indonesia dengan jumlah sampel sebanyak saham yang ada di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan metode Purposive Sampling. Teknik analisis yang digunakan adalah analisi regresi linier berganda dan uji moderasi. Hasil penelitian menunjukkan bahwa varibael struktur modal, kebijakan deviden, profitabilitas, likuiditas dan ukuran perusahaan tidak berpengaruh secara signifikan terhadap nilai perusahaan. intellectual capital dapat memoderasi hubungan antara struktur modal, kebijakan deviden, profitabilitas, dan likuiditas dengan intellectual capital pada saham LQ45 dan intellectual capital tidak dapat memoderasi hubungan ukuran perusahaan terhadap nilai perusahaan.
Co-Authors Ade Kemala Jaya Afaf Lauditta Amellya Amellya Bakti Setyadi Dina Mellita Efan Elpanso Heriyanto Isneni Pratiwi Karmila Utari Kristina Ardila M. Titan Terzaghi Masitha Masitha Melinda Astria Putri Meylina Artika Miske Wananda Noviardy, Andrian Rahayu Maharani Abhelia Simanjuntak Risa Alvia Rizal Andreansah Lumbuk Safira Azzahra Sholahuddin Arsyad Siti Ratih Prisetya Dini Styorini, Mila Sulaiman Sulaiman Titi Andrayani Tobi Mandala Putra Yundari, Yundari