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All Journal Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian Mandiri Kajian Ekonomi dan Akuntansi Terapan Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal
Fitriasuri Fitriasuri
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Market Value of Equity Model before and after the Implementation of IFRS Bakti Setyadi; Fitriasuri Fitriasuri
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6670

Abstract

This study examined the impact of IFRS convergence on the structural model of Market Value of Equity. Determinants tested that affect to Market Value of Equity (MVE) are Earnings per Share (EPS), Equity per Share (EQPS), Price per Share (PPS). The researchers observed the difference of Market Value of Equity models through a comparison of regression analysis results and structural models before and after IFRS convergence. The method used is a survey method using secondary data spesifically of financial statements with quantitative analysis techniques in the sector of trade in goods and services listed on the Indonesian stock exchange. The results show that the EPS has a significant influence on the MVE after the adoption of IFRS, whereas before the application of IFRS, EPS has no influence on MVE. In the contrary to these results, EQPS has an influence on MVE prior to the application of IFRS, whereas after the adoption of IFRS, EQPS has no influence on MVE. Furthermore, PPS has an influence on MVE both before and after the implementation of IFRS. However, EPS, EQPS and PPS simultaneously have positive impact to MVE, both before and after the implementation of IFRS. In terms of Goodness of Fit, the structural equation model before IFRS convergence is better than it is after IFRS convergence (based on AICtest, SIC test and Hannan-Quinn criter). 
PENYERAPAN ANGGARAN BERDASARKAN PERENCANAAN ANGGARAN, KOMPETENSI SUMBER DAYA MANUSIA, DAN KOMITMEN ORGANISASI Fitriasuri Fitriasuri; Rika Yuliani
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 2 (2022): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v18i2.606

Abstract

This study aims to determine how to budget absorption at the KPU of South Sumatra Province is influenced by budget planning, human resource competence, and organizational commitment. This study uses primary data, and data collection is done directly by using a questionnaire. The population comprises the finance and budget department employees in 18 General Election Commission Work Units in South Sumatra Province, totaling 106 people. A sample is several 84 people determined using Slovin's formula. Researcher use a quantitative method with multiple linear regression analysis. It started with validity and reliability tests of the instrument as well as the Classical Assumption Test, which includes the normality test, multicollinearity test, and heteroscedasticity test. The results showed that even simultaneously or partially, budget planning, human resource competence, and organizational commitment positively and significantly affected budget absorption at KPU South Sumatra Province. Good budgeting will encourage the realization of a good and maximum budget. Meanwhile, poor budgeting can result in budget revisions which will slow down and complicate the completion of plans. Furthermore, qualified human resources more easily understand their main tasks and functions to encourage work implementation as planned. Then a strong organizational commitment to the members of the organization will enable them to carry out work following the values ​​and goals of the organization.
EDUKASI ENTREPRENEURSHIP (KEWIRAUSAHAAN) PADA MASYARAKAT DESA SIMPANG PELABUHAN DALAM KECAMATAN PEMULUTAN Fitriasuri Fitriasuri; Fitri Anggraini; Dina Mellita; Efan Elpanso; Heriyanto Heriyanto
JURNAL PENGABDIAN MANDIRI Vol. 3 No. 1: Januari 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jpm.v3i1.7287

Abstract

Remaja merupakan Sumber Daya Manusia (SDM) yang akan menjadi generasi penerus bangsa. Intelektualitas, keterampilan (Skill) dan semangat entrepreneurship atau kewirausahaan merupakan salah satu hal yang penting untuk dimiliki di masa depan mereka. Keberhasilan berwirausaha berkaitan dengan jiwa kepemimpinan dan motivasi berwirausaha yang akan memunculkan kreativitas ataupun inovasi yang tinggi dalam berwirausaha serta menumbuhkan semangat belajar. Melalui kegiatan ini diharapkan dapat meningkatkan motivasi berwirausaha dikalangan generasi muda. Kegiatan pengabdian masyarakat dilaksanakan pada hari senin, 28 November 2023 di Desa Simpang Pelabuhan Dalam Kecamatan Pemulutan Kabupaten Ogan Ilir Sumatera Selatan. Kegiatan ini dihadiri 28 orang, termasuk generasi muda dan perangkat desa. Hasil kegiatan menunjukkan terjadi peningkatan minat dan motivasi untuk menjadi wirausahawan.
Pengaruh Pertumbuhan Penjualan, Profitabilitas, Struktur Aktiva, dan Likuiditas Terhadap Struktur Modal Pada Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar di BEI Vovi Pramudita; Fitriasuri Fitriasuri
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 2 (2024): Juni : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v1i2.95

Abstract

This study aims to determine the effect of sales growth, profitability, asset structure and liquidity on capital structure which is proxied by the Debt to Equity Ratio with a population covering all food and beverage sub-sectors. Companies listed on the Indonesia Stock Exchange during the observation period, namely 2019-2023. Of all the food and beverage companies listed on the IDX, we selected 12 companies using a purposive sampling technique. Then to determine the effect of the independent variables on the dependent variable, all secondary data is processed according to the indicators used and multiple linear regression analysis is performed. The results of this study indicate that profitability (ROA) and liquidity have an effect on capital structure (DER) based on the significance value of the t test of 0.001 or less than 0.05 and 0.17 or less than 0.05. Thus, the hypothesis that profitability and liquidity affect the capital structure can be accepted. While the variable sales growth and asset structure have no effect on capital structure (DER) because the significance level of the t test is 0.225 and 0.965 or greater than 0.05. Therefore, the hypothesis that profitability and liquidity affect capital structure (DER) is unacceptable.
Sosialisasi dan Edukasi Green Human Resource Management pada Pengrajin Aluminium di Desa Tanjung Atap Barat M Oktarianto; Dina Mellita; Heriyanto Heriyanto; Efan Elpanso; Fitriasuri Fitriasuri; Andrian Noviardy
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 2 No. 1 (2025): Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v2i1.1063

Abstract

Socialization and education about Green Human Resource Management (GHRM) are important to be implemented in MSMEs, especially in the aluminum craft sector, to encourage environmental desire and efficiency. In Tanjung Atap Barat Village, most aluminum craftsmen still use practices that are less environmentally friendly, such as less than optimal waste management and the use of raw materials that are not fully based on recycling. Therefore, a GHRM approach is needed that integrates the principle of desire through increasing the ability, motivation, and opportunities for craftsmen to contribute to preserving the environment. This study aims to understand and analyze the implementation of Green Human Resource Management (GHRM) in aluminum craft MSMEs in Tanjung Atap Barat Village, with a focus on preserving human resources that support environmental sustainability. The method used in this study consists of three main stages: socialization, education, and evaluation. The results of this study indicate that the socialization and education of Green Human Resource Management (GHRM) carried out on aluminum craftsmen in Tanjung Atap Barat Village with the ability-motivation-opportunity (AMO) approach successfully introduced GHRM principles such as energy efficiency, use of recycled materials, and waste management.
Optimalisasi Sumber Daya Manusia dan Manajemen Waktu untuk Pemberdayaan E-Commerce di Desa Tanjung Laut Muhammad Taufik Hidayat; Fitriasuri Fitriasuri; Bakti Setyadi; Poppy Indriani
Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Vol. 2 No. 3 (2025): Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aksinyata.v2i3.1800

Abstract

Tanjung Laut Village holds significant potential in the songket handicraft sector. However, local artisans face challenges in utilizing digital technology for marketing. This community engagement project aims to optimize human resources and time management to support the adoption of e-commerce among local MSMEs. The methods include time management training, e-commerce workshops, international HR management socialization, and Focus Group Discussions (FGDs). The results show an increased understanding of digital marketing strategies and production time planning. These trainings also encouraged collaboration and technology adoption, expected to enhance the village’s economic independence and competitiveness.
Co-Authors Andrian Noviardy Bakti Setyadi Dina Mellita Efan Elpanso Fitri Anggraini Heriyanto Heriyanto M Oktarianto Muhammad Taufik Hidayat Poppy Indriani Rika Yuliani Vovi Pramudita