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Fitriany Fitriany, Fitriany
Mahasiswa Rekayasa Kelautan, Program Magister Teknik Sipil FTSL-ITB.
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Pengembangan Formula SCF untuk Analisa Kelelahan Joint (Sambungan) T pada Struktur Bangunan Lepas Pantai Tawekal, Ricky Lukman; Fitriany, Fitriany; Tukuboya, M. Taufan
Jurnal Teknik Sipil Vol 13, No 1 (2006)
Publisher : Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.459 KB)

Abstract

Abstrak. Beban pada sambungan tubular akan menimbulkan tegangan hotspot, yaitu tegangan maksimum pada kaki sambungan yang besarnya beberapakali dari tegangan nominal sehingga memacu percepatan timbulnya kelelahan pada struktur akibat beban yang berulang (siklik). Perbandingan antara tegangan-tegangan hotspot dan tegangan nominal disebut Stress Concentration Factor (SCF). Pada makalah ini, dikembangkan rumus empiris SCF baru dengan manggunakan pemodelan elemen hingga. Perangkat lunak ANSYS versi 9 digunakan untuk menganalisis tegangan pada sambungan tubular struktur berupa joint T. Rumus emipiris SCF baru dikembangkan berdasarkan data geometris tubular utama (chord) dan tubular sekunder (brace), yaitu diameter chord (D), diameter brace (d), ketebalan chord (T), ketebalanbrace (t), panjang chord (L), panjang brace (l), dengan mengacu pada rasio perbandingan geometris yang digunakan untuk persamaan parametrik.Abstract. Loading on tubular joints will create hotspot stresses at intersection which several times higher than the nominal stress so that accelerate fatigue to the joints due to cyclic loadings. The ratio of hotspot stress and the nominal stress is called Stress Concentration Factor (SCF). In this paper, new empirical formulas of SCF are developed by using finite element modeling. ANSYS software is used to analyze stresses at T joint. .The new empirical formula of SCF is developed based on geometric data of chord and brace, namely diameter of chord (D), diameter of brace (d), thickness of chord (T), thickness of brace (t), length of chord (L), length of brace (l), by having reference geometric comparison for parametric formula.
Analysis of Strategic Factors Affecting the Success of Small Enterprises in South Sulawesi Fitriany, Fitriany; Abidin, Zainal
KINERJA Vol 22, No 2 (2018): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (676.045 KB) | DOI: 10.24002/kinerja.v22i2.1808

Abstract

The purpose of the present study is to analyse the effect of managerial competence, information access on cost, benefit differentiation of small business products. This research is done in five district in South Sulawesi— Makassar, Maros, Bantaeng, Bulukumba and Tanah Toraja. The populations of this study are owners and managers of food and beverage business, wood and rattan furniture, convection and apparel. The sample was chosen purposively for 170 responders. Survey and questionnaire were used in data collection. Then the data were analysed descriptively and structural equation model with AMOS (Analysis of moment structural) program.The results of the study show that the success of small-scale enterprises is directly influenced by strategic factors, namely managerial competence, information access, and product differentiation. The factors of negative cost advantage but significant influence the success of the business because customers prefer the uniqueness. If small entrepreneurs in South Sulawesi want to succeed, then it should pay attention to the factor of product differentiation superiority because the influence is big enough and significant to the success of small business. This identifies that small business products should be more unique in terms of more value than a cheaper price.Keywords: Manager's Competence, Access to Information, Cost Advantage,  Advantage of Deferment, Business Success.
ROTASI DAN KUALITAS AUDIT: EVALUASI ATAS KEBIJAKAN MENTERI KEUANGAN KMK NO. 423/KMK.6/2002 TENTANG JASA AKUNTAN PUBLIK Siregar, Sylvia Veronica; Fitriany, Fitriany; Wibowo, Arie; Anggraita, Viska
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 1
Publisher : UI Scholars Hub

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Abstract

Auditor’s independency is a foundation of the public trust to public accountant profession and is one important factor for assessing audit quality. Regulators expect that the longer the audit tenure (long term relationship between auditor and client), the more often auditor will compromise client’s accounting choices and reporting for his bussines purpose in such a way which will decrease the auditor’s independence. Related to auditor rotation, regulator in Indonesia have made compulsory the rotation for public accountant (AP) every 3 years and public accounting firm (KAP) every 5 years since the end of 2002 by issuing KMK Number 423/KMK.06/2002 dated September 30, 2002 about public accountant services. The objective of this rotation is to prevent independence deterioration of public accountant and public accounting firm. The purpose of this study is to empirically investigate whether the audit tenure has any effect on audit quality and whether rotation for public accountant and public accounting firm will increase audit quality before and after the implementation of KMK number 423/KMK.06/2002. The result shows that KMK No. 423/KMK.06/2002 about audit rotation needs to be evaluated because this study finds no evidence that longer audit tenure and auditor rotation will increase audit quality.
PENGARUH WORKLOAD DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KUALITAS KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI Setiawan, Liswan; Fitriany, Fitriany
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 1
Publisher : UI Scholars Hub

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Abstract

This research aims to find empirical evidence about the impact of workload and specialization of auditors on audit quality. This research will also examine whether the quality of the audit committee can strengthen or weaken impact of workload and specialization on audit quality. This research uses four measures of workload. The results of this research indicate that the workload has a negative impact on audit quality and audit committee reduces the negative impact of workload on audit quality. One regression found that specialization has a positive effect on the quality of audit but the audit committee has no role to strengthen the positive effect of specialization on audit quality. These results indicate that when the auditor is a specialist, the audit committee has no effect in improving the audit quality. The implications from this study is that accounting firm must consider the workload of their auditor. Government also need to consider rules on workload in an accounting firm to maintain audit quality. The role of audit committees also needs to be increased because it is proved can reduce the negative impact of workload to audit quality.
ANALISIS FAKTOR YANG MEMPENGARUHI KEPUASAN KERJA AUDITOR DAN HUBUNGANNYA DENGAN KINERJA DAN KEINGINAN BERPINDAH KERJA AUDITOR Fitriany, Fitriany; Gani, Lindawati; Siregar, Sylvia Veronica; Marganingsih, Arywarti; Anggraita, Viska
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 2
Publisher : UI Scholars Hub

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Abstract

This research aims to examine the factors that influence auditor’s job satisfaction, the effects of job satisfaction on performance and turnover intentions, and how far the performances moderate the relationship between job satisfaction and turnover intention. The unit of analysis from this study is an auditor who works on a public accounting firm. Results showed that in small accounting firms, only consideration leadership style affects auditor’s satisfaction, while in big accounting firms, leadership style and structure leadership style have affected auditor’s satisfaction. Considerate Leadership style has higher effect than structural leadership style. For auditors in the big accounting firms, the higher the auditor's position, the greater the desire to leave accounting firms, but the longer the experience of the auditors, the lower the desire to move from the accounting firms. In this case it is necessary to have periodic promotion policy in the accounting firms. Job satisfaction has a positive influence on performance on all types of the accounting firms. If auditors are satisfied with the work, then their turnover intentions will be low. If auditors have low job satisfaction, they will leave the accounting firms, no matter their performance level because they only consider the accounting firms as stepping stone for their next career. So firms must consider auditors' job satisfaction if they do not want to lose their auditors.
PENGARUH MODIFIED AUDIT OPINION TERHADAP BORROWING CASH FLOW DAN INVESTMENT CASH FLOW Cahyaningrum, Puspita Hardina; Fitriany, Fitriany
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 1
Publisher : UI Scholars Hub

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Abstract

This study examines and analyzes the economic consequences of modified audit opinion on borrowing cash flow and investment cash flow. Panel data model was used to observe the research. The sample of this study was 247 companies listed in Indonesia Stock Exchange for the years 2008-2010. The results show that modified audit opinion, except unqualified opinion with explanatory paragraph about going concern, did not affect borrowing cash flow because audit opinion was not the only consideration for granting credit by creditors. Companies receiving modified audit opinion were proven using more operating cash flow for investing shown in investment cash flow, especially companies receiving unqualified opinion with explanatory paragraph about going concern.
PENGARUH STRUKTUR MODAL DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN Haryono, Selly Anggraeni; Fitriany, Fitriany; Fatima, Eliza
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 2
Publisher : UI Scholars Hub

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Abstract

The objective of this study is to empirically examine non-linear (quadratic) effect of capital structure on firm performance (Tobin’s q dan ROA) and also the effect of Multiple Large Shareholder Structure (MLSS) and institutional ownership on firm performance. The sample is a non-financial company listed on the Indonesia Stock Exchange with the study period 2009-2012. Data obtained from Data Stream and IDX website. Using fixed effect panel regression, this research finds that the capital structure has a quadratic (concave) effect on firm performance measured by ROE with maximum point at debt to equity of 1.95. This result indicates that the total debt that maximizes the company's performance is 1.95 of the total capital. The study also finds that increasingly large multiple shareholder structures (MLSS) will decrease firm performance, while higher institutional ownership will improve company performance.
The use Of pictogram in electronic appliance Tiurmaya, Tiurmaya; Fitriany, Fitriany; Nur, Fauziah; Nadeak, Suryani
Educenter : Jurnal Ilmiah Pendidikan Vol. 1 No. 2 (2022): Educenter : Jurnal Ilmiah Pendidikan
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/educenter.v1i1.40

Abstract

The research aim is to describe the types of pictogram use and the reason why pictograms are used. The type of this research is descriptive qualitative. There are two sources of data first, five of manual book, such as: mobile phone, laptop, rice cooker, microwave, and washing machine. Second, data transcription of interview. This research focused on types of pictogram use and the reason why pictograms are use. The data were obtained by documentation and the data were analyzed stating by collect the data, the data divided to types of the pictogram use and analysis the reason of the pictogram depend on the interview. In the end analyses the use of pictogram by the manual of electronic appliance also the reason of used it depend on davies theory. The result of the research is From the data analysis found 57 pictograms use in five electronic manual books which are: Oppo Reno6 mobile phone, Panasonic rice cooker, Panasonic microwave, Asus laptop, LG washing machine. Were 27 of the pictograms are representational, 21 arearbitrary symbol and 9 are abstract symbol. Moreover according to theinterview pictogram is more easy to understand than word by the user of theelectronic.
PENGARUH KOMPETENSI, MOTIVASI DAN DISIPLIN KERJA TERHADAP KUALITAS PELAYANAN PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN PANGKAJENE DAN KEPULAUAN Burhan, Endang; Firman, Ahmad; Fitriany, Fitriany
Jurnal Aplikasi Manajemen & Kewirausahaan MASSARO Vol. 5 No. 2 (2023): Jurnal Aplikasi Manajemen & Kewirausahaan MASSARO
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Masyarakat ITB Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/massaro.v5i2.3847

Abstract

Optimalisasi Kinerja Pegawai Terhadap Peningkatan Kualitas Pelayanan e-KTP Pengaruh Kompetensi, Motivasi dan  Disiplin Kerja Pegawai Terhadap Peningkatan Kualitas Pelayanan e-KTP Pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Pangkajene dan Kepulauan. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi terhadap kualitas pelayanan e-KTP, untuk menganalisis pengaruh Motivasi terhadap kualitas pelayanan e-KTP, untuk menganalisis pengaruh Disiplin terhadap kualitas pelayanan e-KTP, untuk menganalisis variabel yang paling dominan berpengaruh terhadap kualitas pelayanan e-KTP pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Pangkajene dan Kepulauan. Penelitian ini menggunakan dengan metode sampling jenuh, responden sebanyak 51 orang pegawai pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Pangkajene dan Kepulauan dengan teknik analisa data kuantitatif dengan menggunakan program SPSS Ver. 25. Hasil penelitian pada variabel kompetensi tidak berpengaruh secara positif dan signifikan terhadap kualitas pelayanan dengan nilai t hitung lebih kecil dari t tabel (0,195 < 2,012). Variabel motivasi berpengaruh secara positif dan signifikan terhadap kualitas pelayanan. Variabel disiplin kerja berpengaruh secara positif dan signifikan terhadap kualitas pelayanan pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Pangkajene dan Kepulauan. Variabel kompetensi, motivasi dan disiplin kerja secara bersama-sama berpengaruh signifikan terhadap kualitas pelayanan, dengan nilai Fhitung > Ftabel atau 89,544 > 2,798. Variabel Disiplin kerja adalah variabel yang paling dominan berpengaruh positif terhadap kualitas pelayanan dengan nilai sebesar 0,550.
Does Brainstorming in Supervision Audit Fieldwork Can Improve Professional Auditor Judgement ? Apandi, Nelly Nur; Rossieta, Hilda; Fitriany, Fitriany; Wondabio, Ludovicus Sensi
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 2 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i2.72612

Abstract

This research was aimed to see supervision audit fieldwork using brainstorming approach can improve professional auditor judgment in assessing the risk of material misstatement. Method used was experiment with participants were 293 accounting students in 21 higher education institutions in Indonesia. Result of research indicated that Participant with verbal brainstorming treatment and Participant with written brainstorming treatment have better judgment to assess the risk of material misstatement than and with no brainstorming treatment. Professional Judgment increases because the auditor is given a better understanding of the probability and impact of risk. This study has implication for audit practices, audit supervision is needed by junior auditors to improve audit quality.Brainstorming can help the auditor assess the risk of material misstatement properly.
Co-Authors - Sri Prilmayanti Awaluddin, - Abd Jamal, Abd Agunawan, Agunawan Agustina, Tiurmaya Ahmad Firman Alwi, Nur Ainun Anugrah Putri, Fara Reza Arie Wibowo Auliah, Muh. Rifky Aulyah Zakilah Ifani Bater, Lidia Burhan, Endang Cahyaningrum, Puspita Hardina Cahyaningrum, Puspita Hardina Dian Utami, Dian Dwi Martani Fang, Theressa Fatima, Eliza Fatima, Eliza Fuadi, AlBusyra Giri Dwinanda Halim, Sri Endarti Haryono, Selly Anggraeni Haryono, Selly Anggraeni Hilda Rosietta, Hilda Hilda Rossieta Jullianeth, Laxmi Kiantara, Rio Ferdinand Kusuma Nur, Fika Kusumah, Dadang Puja Latief, Fitriani Lindawati Gani M. Taufan Tukuboya, M. Taufan Marganingsih, Arywarti Marison, Artian Ferry Muhammad Fakhri Nadeak, Suryani Napitupulu, Rita Nur Apandi, R Nelly Nur, Fauziah Piliang, Wilda Srihastuty Handayani Putra, Harjuli Surya Rahman, Muh Akil Reynilda Reynilda Ricky Lukman Tawekal, Ricky Lukman Salmiah, Maryati Setiawan, Awang Setiawan, Liswan Setiawan, Liswan Sidharta Utama Sinaga, Ramona Sitorus, Heidi Ruth Corry Suwandaru, Rachman Sylvia Veronica Siregar Tiurmaya, Tiurmaya Viska Anggraita, Viska Wondabio, Ludovicus Sensi Wongso, Jonny Yamin, Muh. Arman Yurisman Star Zainal Abidin