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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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Pengaruh Konservatisme Akuntansi, Profitabilitas, Growth Opportunities, Ukuran Perusahaan dan Leverage Terhadap Earning Response Coefficient (Studi pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2019–2021) Miske Wananda; Fitriasuri Fitriasuri
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.1066

Abstract

This study aims to find out wether the Earning Response Coefficient (ERC) is influenced by Accounting Conservatism, Profitability, Growth Opportunities, Company Size, and Leverage in real estate and property companies whose names are listed on the Indonesia Stock Exchange for the 2019-2021 period. This study applied a purposive sampling technique, namely with a sample consisting of 35 companies and a population of 73 companies. This study applies multiple regression analysis techniques using SPSS 22. Based on the results in this study, it can be stated that the 2019-2021 ERC is not affected by the variables Accounting Conservatism, Growth Opportunities, Company Size, and Leverage have no effect on ERC 2019-2021, while ERC is only influenced by the variable Profitability.
Pemanfaatan Teknologi Informasi “Aplikasi Bukukas” Fitriasuri Fitriasuri; Dina Mellita; Efan Elpanso; Heriyanto Heriyanto; Andrian Noviardy
Jurnal Pengabdian kepada Masyarakat Bina Darma Vol 3 No 2 (2023): Jurnal Pengabdian kepada Masyarakat Universitas Bina Darma
Publisher : DRPM-UBD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/pengabdian.v3i2.2438

Abstract

Pengabdian ini bertujuan untuk memberikan pengetahuan mengenai pemanfaatan teknologi informasi menggunakan bukukas di sentra tempe plaju Kota Palembang. Sebagai salah satu usaha yang mampu menyerap tenaga kerja di wilayah plaju, sentra usaha tempe harus mampu meningkatkan kapasitas proses produksi dan penjualannya dengan memanfaatkan teknologi informasi. Metode sosialisasi yang dilakukan dengan melakukan pendekatan informasi mengenai pengetahuan pemanfaatan teknologi informasi dalam mengelola keuangan dan pendekatan informasi mengenai sosialisasi dalam mengaplikasikan pemanfaatan teknologi informasi dalam mengelola keuangan di Sentra Tempe itu sendiri. Hasil sosialisasi menunjukkan bahwa peserta penyuluhan sangat antusias dalam mengikuti kegiatan tersebut. Peserta sosialisasi juga mengharapkan bahwa di masa yang akan datang akan diadakan kembali kegiatan-kegiatan yang berkaitan dengan pemanfaatan teknologi informasi dalam rangka meningkatkan kapasitas produksi dan distribusi tempe di sentra tempe Plaju Kota Palembang.
Pemahaman Akuntansi Zakat Dalam Meningkatkan Transparansi dan Akuntabilitas pada Badan Amil Zakat Palembang Fitriasuri Fitriasuri; Ade Kemala Jaya
MBIA Vol 16 No 2 (2017)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.557 KB) | DOI: 10.33557/mbia.v16i2.69

Abstract

Muslim population in Indonesia has encouraged the implementation of Islamic law in social and economic life for example zakat. Badan Amil Zakat as an institution engaged in the management of zakat still needs to improve its performance so that the optimization can be achieved. Indonesian Institute of Accountants (IAI) has issued a standardization of zakat accounting under SFAS 109. This study aims to determine how an understanding of accounting concepts in Amil Zakat charity in Palembang with a case study approach and qualitative analysis techniques. The results showed that the understanding of accounting zakat is still low but about its benefits are pretty good. IAI existence has been known to the public, but the standard is not yet widely known. Zakat only be understood as a liability in accordance with the guidelines of Islamic law, has not been conceived as a public activity that requires accountability.
Pengaruh Perencanaan Pajak, Kepemilikan Manajerial, Ukuran Perusahaan dan Aktiva Pajak Tangguhan Terhadap Praktek Manajemen Laba Titi Andrayani; Fitriasuri Fitriasuri; M. Titan Terzaghi
MBIA Vol 17 No 3 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.402 KB) | DOI: 10.33557/10.33557/mbia.v17i3.176

Abstract

Earnings management is a condition where earning management intervene in the process of preparing financial statements for the external parties so that it can leveling, raising, and decreasing the profit. This research was aims to find out the effect of tax plan, managerial ownership, company size and deferred tax assets towards the profit management practices. As for the population in this study consisted of 144 manufacture company that registered on Indonesia Stock Exchange with one year of research period in 2016. This research was used purposive sampling. The amount of the company’s sample that fulfill this research’s criteria was 51 companies that meet the criteria of the research variable. The technique analysis that used in this research was multiple linear regression. The examiner’s results shows that the deferred tax assets have positive and significant effects towards the profit management, while the tax plan, managerial ownership and company size have negative and insignificant effects towards the profit management practice.
Kinerja Desentralisasi dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajer Pada Bisnis Perhotelan di Kota Palembang Fitriasuri Fitriasuri; Sholahuddin Arsyad
MBIA Vol 20 No 3 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i3.1612

Abstract

Abstract The purpose of this study in general is to determine the role of decentralization and management accounting systems on the performance of hotel business managers in the Palembang city area. The independent variables used are decentralization and management accounting systems, while the dependent variable is the manager's performance. The sample in this study were 38 respondents who were managers from various levels. The 38 respondents came from 10 hotels in Palembang. Respondents were selected using purposive random sampling method. Data were collected using a questionnaire with 35 questions and analyzed using Linear Regression. The results of the analysis show R Square 48.6% and a significance level of 0.001. The results of the study indicate that decentralization and management accounting systems simultaneously affect the performance of managers in the hospitality sector in the city of Palembang. For the partial test, the significance level of the decentralization variable is 0.068 and the regression coefficient is 0.374, which means that decentralization partially has no effect on the manager's performance, while the significance level of the management accounting system is 0.004 and the regression coefficient is 0.447, which means that the management accounting system partially has a positive effect on the performance of hotel managers. . Keywords: decentralization, management accounting system, manager performance Abstrak Tujuan penelitian ini secara umum adalah untuk mengetahui Kinerja desentralisasi dan sistem akuntansi manajemen terhadap kinerja manajer bisnis perhotelan yang ada di wilayah kota Palembang. Variabel independen yang digunakan adalah desentralisasi dan sistem akuntansi manajemen, sedangkan variabel dependen adalah kinerja manajer. Sampel yang diteliti dalam penelitian ini sebanyak 38 responden manajer dari berbagai tingkatan dan berasal dari 10 hotel yang ada di kota Palembang yang dipilih menggunakan metode purposive random sampling. Data dikumpulkan menggunakan kuisioner dengan 35 butir pertanyaan. Data dianalisis menggunakan Regresi Linear. Hasil analisis menunjukkan nilai R2 sebesar 48,6% dan tingkat signifikan sebesar 0,001. Hasil penelitian menunjukkan bahwa desentralisasi dan sistem akuntansi manajemen secara bersama-sama memberikan pengaruh terhadap kinerja manajer di bidang perhotelan di kota Palembang. Untuk Uji parsial tingkat signifikansi variabel desentralisasi adalah 0,068 dan koefisien regresi 0,374 yang artinya desentralisasi secara parsial tidak berpengaruh terhadap kinerja manajer, sedangkan tingkat signifikansi sistem akuntansi manajemen adalah 0,004 dan koefisien regresi 0,447 yang artinya sistem akuntansi manajemen secara parsial berpengaruh positif terhadap kinerja manajer bidang perhotelan. Kata Kunci: desentralisasi, sistem akuntansi manajemen, kinerja manajer
Pengaruh Kompetensi dan Motivasi terhadap Kinerja Pegawai pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Banyuasin Amellya Amellya; Fitriasuri Fitriasuri; Efan Elpanso
MBIA Vol 21 No 1 (2022): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v21i1.1667

Abstract

This research is a quantitative descriptive study where the population is all civil servants at the Regional Financial and Asset Management Agency of Banyuasin Regency. After determining the stratified random sampling technique, we collected 51 respondents' data using a data collection instrument in the form of a questionnaire. We apply the instrument validity test using the calculated R-value or the corrected item-total correlation value on each and testing the reliability with Cronbach (Alpha). Hypothesis testing using multiple linear regression, T-test, F Test and Determinants Test. The results show that the effect of competence and motivation on performance simultaneously is significant. In this case, the null hypothesis is rejected or accepted as an alternative. Furthermore, based on the value of the regression coefficient, the influence between competence and performance is positive and significant. Keywords: competence, motivation, and performance Abstrak Penelitian ini merupakan penelitian deskriptif kuantitatif dimana populasinya adalah seluruh pegawai negeri sipil pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Banyuasin. Setelah menentukan teknik stratified random sampling, kami mengumpulkan 51 data responden dengan menggunakan instrumen pengumpulan data berupa kuesioner. Kami menerapkan uji validitas instrumen menggunakan nilai R-hitung atau nilai korelasi item-total terkoreksi pada masing-masing item instrument dan menguji reliabilitas dengan Cronbach (Alpha). Pengujian hipotesis menggunakan regresi linier berganda, uji T, Uji F dan Uji Determinasi. Hasil penelitian menunjukkan bahwa pengaruh kompetensi dan motivasi terhadap kinerja secara simultan adalah signifikan. Dalam hal ini, hipotesis nol ditolak atau diterima sebagai alternatif. Selanjutnya berdasarkan nilai koefisien regresi, pengaruh antara kompetensi dan kinerja adalah positif dan signifikan. Kata kunci: kompetensi, motivasi, dan kinerja
Peran Manejemen Modal Kerja dalam Meningkatkan Profitabilitas Perusahaan Sektor Industri Barang Konsumsi Masitha Masitha; Fitriasuri Fitriasuri
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 11 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v14i11.4294

Abstract

Keberhasilan perusahaan dapat direalisasikan melalui efektivitas kinerja manajemen dan kemampuan untuk menjaga kelangsungan perusahaan dan memaksimalkan keuntungan. Tujuan mendasar dari perusahaan adalah untuk memaksimalkan kesejahteraan dan kekayaan pemilik, yang tercermin dalam naiknya harga saham. Tujuan tersebut bisa terwujud jika pengelolaan perusahaan dilaksanakan dengan efektif dan efisien dan ditunjang dengan kerja sama teratur antara berbagai departemen perusahaan. Penelitian ini memakai objek penelitian dengan terdiri dari Sektor Industri Barang Konsumsi yang masih dalam daftar Bursa Efek Indonesia (BEI) periode 2020-2022. Hasil penelitian menunjukkan bahwa Perputaran Kas,  Perputaran Persediaan, Perputaran Modal Kerja dan Net Profit Margin berpengaruh terhadap Profitabilitas. Sedangkan Perputaran Piutang tidak berpengaruh terhadap Profitabilitas. Dalam penelitian ini, disimpulkan bahwa keberhasilan sebuah perusahaan dapat dicapai melalui efektivitas kinerja manajemen dan kemampuan untuk menjaga kelangsungan usaha serta memaksimalkan keuntungan. Namun, tidak semua faktor memiliki dampak yang sama, seperti perputaran piutang yang tidak terbukti berpengaruh secara signifikan. Hal ini menegaskan pentingnya manajemen yang efisien dan efektif dalam mengelola berbagai aspek operasional perusahaan guna mencapai tujuan utama perusahaan, yaitu memaksimalkan kesejahteraan dan kekayaan pemilik, yang tercermin dalam naiknya harga saham.
PENGARUH KOMPETENSI, AKUNTABILITAS, TRANSPARANSI, DAN PARTISIPASI MASYARAKAT TERHADAP EFEKTIVITAS PENGELOLAAN ANGGARAN DANA DESA Meylina Artika; Fitriasuri Fitriasuri; Risa Alvia
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 6 No 2 (2023): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v6i2.7650

Abstract

The competence of village officials in managing village fund budgets used for the benefit of the community has been misused for personal gain. This research provides a deeper understanding of the relationship between these factors and their impact on village fund budget management. In addition, proposing policy recommendations that can improve village fund budget management. The research method used was a quantitative method involving 113 respondents who were people from 19 villages in Muara Lakitan District. Sampling was performed using the slovin formula, and data analysis using multiple linear regression analysis through the SPSS application program version 26. This research shows that community competence and participation have a positive influence on the effectiveness of village fund budget management. Meanwhile, accountability and transparency do not have a significant effect on the effectiveness of village fund budget management. In addition, the results of this study have important relevance in the context of improving village fund management policies in the future.
Pengaruh Rasio Keuangan Terhadap Perubahan Laba pada Perusahaan Tekstil dan Garmen yang terdaftar di BEI Fitriasuri Fitriasuri; Safira Azzahra
BRILIANT: Jurnal Riset dan Konseptual Vol 9 No 2 (2024): Volume 9 Nomor 2, Mei 2024
Publisher : Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/briliant.v9i1.1626

Abstract

This research was taken from 2019 to 2022 which aims to examine the effect of financial ratios on changes in profits in textile and garment manufacturing companies listed on the IDX. Several types of ratios are used as dependent variables in the analysis of financial indicators such as Quick Ratio, Debt to Asset Ratio, and Debt to Asset Ratio. Independent variables include Inventory Turnover, Inventory to Sales Ratio, and Net Profit Margin. All businesses in the textile and apparel sector were included in the population of this study. In the study, 15 companies were taken through purposive sampling technique. The results of the analysis in this study also show that the independent variables do affect the dependent variable. The t test shows that Quick Ratio, Inventory to Sales, and Net Profit Margin all have a positive and statistically significant relationship with changes in profit. So, it can be concluded that Quick Ratio, Inventory to Sales and Net Profit Margin have a significant effect on changes in profit in manufacturing companies in the textile and garment industry subsector. These results prove that the inventory turnover ratio and the ratio of debt to assets have little impact on changes in profit.
The Influence of Service Quality and Educational Facilities on Student Satisfaction is Mediated by the University Image Bakti Setyadi; Fitriasuri Fitriasuri; Karmila Utari
QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Vol. 15 No. 1 (2023): Qalamuna - Jurnal Pendidikan, Sosial, dan Agama
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Program Pascasarjana IAI Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/qalamuna.v15i1.2399

Abstract

Universities are now competing with each other to become the institution of choice due to global competitiveness. This essay examines the relationship between student enjoyment and various qualities of university services and facilities, which are mediated by the university's reputation. A cross-sectional survey is the methodology used in studies of this kind. This type of research uses a cross-sectional survey methodology. Participants in this study were students of Bina Darma University Palembang. One hundred twenty respondents were randomly selected to represent the sample. Least squares structural equation modeling was used for data analysis (SEM-PLS). The findings of this study indicate that the existence of service quality has a positive and significant effect on student satisfaction to provide the best service and improve the quality of service to students. The accuracy of the services offered can also be seen from the feedback given by students on certain services, and the extent to which the services provided are to student expectations and the image of the University mediates between University services and student satisfaction. Hence, efforts to improve campus image positively affect student satisfaction.
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