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All Journal Kinerja Jurnal Minds: Manajemen Ide dan Inspirasi Jurnal Teknik Sipil KEUNIS Jurnal Manajemen STIE Muhammadiyah Palopo Jurnal Penelitian Pendidikan IPA (JPPIPA) JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) LINGUISTIK : Jurnal Bahasa dan Sastra Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Mantik SIGMA TEKNIKA Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Educenter: Jurnal Ilmiah Pendidikan Jurnal Manajemen Jurnal Akuntansi dan Keuangan Indonesia Excellence Eduvest - Journal of Universal Studies Jurnal Aplikasi Manajemen & Kewirausahaan MASSARO JICS : Journal Of International Community Service Journal of Business, Technology, & Social Science Ibrah: Jurnal Pengabdian kepada Masyarakat Jurnal ABDIMAS MUTIARA JER EDUCENTER JURNAL PENDIDIKAN Arunika: Jurnal Pengabdian Masyarakat
Fitriany Fitriany, Fitriany
Mahasiswa Rekayasa Kelautan, Program Magister Teknik Sipil FTSL-ITB.
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EVALUATING AUDIT MARKET COMPETITION AND PRICING IN INDONESIA Anggraita, Viska; Fitriany, Fitriany; Sinaga, Ramona; Kiantara, Rio Ferdinand
KEUNIS Vol. 12 No. 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.4470

Abstract

The purpose of this research is to examines how is the competition and pricing for audit services in the audit service market in Indonesia from the perspective of the auditors. This study uses a questionnaire with auditor respondents at manager level to audit partners. The data analysis technique used in this research is descriptive statistical analysis. By using a total of 414 respondents from audit firms Big 4 and non-Big 4, this research found that most of the respondents considered the audit service market competition in Indonesia to be high and agree that competition for audit services creates pressure that creates relatively low audit fee in Indonesia. The results of this study confirm and strengthen previous studies which using secondary data that the level of concentration of the audit services market is related to the level of competition for audit services and create pressure to reduce audit fee.   The implication of this research is that further research needs to be carried out using more objective secondary data to examine the impact of the level of competition of audit services on audit fees and audit quality as well as evaluating whether regulations are needed to determine minimum  audit  fees.
Kredibilitas Influencer, Kualitas Konten TikTok, dan Brand Image sebagai Determinan Minat Beli UMKM Kuliner di Makassar Utami, Dian; Fitriany, Fitriany; Reynilda, Reynilda
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.1962

Abstract

Penelitian ini mengkaji pengaruh kredibilitas influencer, kualitas konten TikTok, dan brand image terhadap minat beli konsumen UMKM kuliner di Makassar. Penelitian ini bertujuan untuk mengidentifikasi pengaruh setiap variabel secara parsial dan simultan, serta menentukan variabel mana yang paling dominan memengaruhi minat beli. Dengan survei kuesioner pada 100 pengguna aktif TikTok yang pernah membeli makanan atau minuman berdasarkan rekomendasi influencer, penelitian menggunakan pendekatan kuantitatif dan analisis regresi linier berganda. Hasil menunjukkan kualitas konten TikTok dan brand image berpengaruh positif dan signifikan, sedangkan kredibilitas influencer tidak berpengaruh dan tidak signifikan. Konten yang informatif, kreatif, interaktif, dan sesuai kebutuhan konsumen meningkatkan minat beli, sementara brand image yang positif mendorong konsumen mencari informasi, mencoba, membandingkan, dan membeli produk, menegaskan pentingnya strategi pemasaran digital untuk UMKM kuliner.
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.
The Role of Internal Audit in Enhancing Risk Awareness at PT X Jullianeth, Laxmi; Fitriany, Fitriany
Eduvest - Journal of Universal Studies Vol. 4 No. 9 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i9.3787

Abstract

Internal audit is a function designed to assist companies in achieving their strategic goals. Internal audit is considered only as a fault finder so that its function is less acceptable in work unit. Over time, internal audit has been accepted as a compliance tester in an organization. This compliance testing results in activities that are still a formality without any real action from the implementation of compliance procedures. In accordance with the times, especially in the field of technology, various kinds of risks threaten each organization such as cyber, market and other risks that affect achievement of organizational goals. Risk-based audits are starting to be launched and implemented to be able to help management see which side of each work unit has potential risks and actions to mitigate risks. Internal audit designs each audit plan in each work unit to be able to sort out the work unit in each potential risk in each work unit. Internal audit findings are grouped into three parts of the risk group, namely, low, medium and high to be able to provide recommendations for urgent action with a high level of risk. Awareness of each work unit is expected to be increased from the audit results so that in the future each work unit conducts self-assessment and supervision of any risks that arise or have potential to arise in its work unit, and reports to Management so that the necessary follow-up can be carried out to prevent risks that will occur to a minimum.
Evaluation of the Effectiveness of the Implementation of Corporate Cultural Transformation with the Eight-Step Approach of Kotter (2014) and ADKAR Model (2012) Case Study on PT XYZ Setiawan, Awang; Fitriany, Fitriany
Eduvest - Journal of Universal Studies Vol. 5 No. 10 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i10.51283

Abstract

PT XYZ is experiencing a decline in financial condition, leading to a downgrade in bond ratings due to the impact of the Covid-19 pandemic and project management errors. Based on the situation, the management of PT XYZ decided that a business transformation is necessary to improve the financial condition and ensure the company's sustainability. This business transformation consists of three transformations: cultural, people, and system. Cultural transformation becomes an important foundation for implementing other transformation programs. Evaluation of the implementation of cultural transformation is important to determine whether the transformation has been carried out effectively and sustainably. In this study, the evaluation of the cultural transformation program at PT XYZ uses two approaches: Kotter (2014)'s eight-step and ADKAR (2012). The use of both approaches is expected to result in a more comprehensive and in-depth evaluation. Kotter (2014)'s approach for conducting evaluations from an organizational perspective, and the ADKAR (2012) model for conducting evaluations from an individual perspective within the organization. This research uses a data triangulation approach, which includes data from company documentation studies, interviews (3 informants), and questionnaires (87 respondents). The study results show that overall, PT XYZ has carried out an effective cultural transformation in accordance with Kotter (2014)'s eight-step change model and the ADKAR (2012) model. However, there are several shortcomings that need attention and improvement, such as a top-down approach to vision, resistance due to additional workload, and benefit incentives that have not yet been directly felt by all employees.
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.
Implementasi Customer Relationship Management (CRM) dalam Strategi Pemasaran UMKM Berbasis Digital Fitriany, Fitriany; Yurisman Star
MAMEN: Jurnal Manajemen Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v4i4.6490

Abstract

Digital transformation requires MSMEs not only to rely on online promotion but also to manage customer relationships more systematically through the implementation of Customer Relationship Management (CRM). However, most MSMEs remain at the basic level in utilizing customer data, resulting in suboptimal digital marketing outcomes. This study aims to analyze the influence of CRM on MSME performance, both directly and indirectly through digital marketing strategies as a mediating variable. A quantitative survey was conducted involving 120 MSME actors in the culinary, fashion, and creative service sectors, using structured questionnaires and analyzed through simple and multiple regression. The findings indicate that CRM has a positive and significant impact on digital marketing strategies (β = 0.58) and MSME performance (β = 0.35), with an indirect effect through digital marketing mediation (β = 0.36). The data also reveal that social media is the most frequently used digital channel, while marketplace utilization, promotional applications, and customer database management remain limited. Digital marketing strategies significantly improve MSME performance (β = 0.62), particularly in terms of sales and customer loyalty. The study concludes that integrating CRM with digital marketing can enhance the competitiveness of MSMEs in the digital era. However, limitations related to sample size, sectoral scope, and the cross-sectional design restrict the generalizability of the findings, suggesting that future research should expand coverage and incorporate external variables such as digital literacy and policy support.
Evaluasi Peran Audit Internal Sebagai Pencegah dan Pendeteksi Fraud Pada PT XYZ Sitorus, Heidi Ruth Corry; Fitriany, Fitriany
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.4045

Abstract

This study aims to evaluate the role of internal audit as a fraud prevention and detector at PT XYZ, using internal control framework based on the COSO 2013 Internal Control – Integrated Framework. This study is a case study with an evaluation type, with data collection through in-depth interviews and focus group discussions with five key informants involved in the company's operations and finances. The results of the study indicate that although PT XYZ has strengthened its internal control system by recruiting internal auditors, there are weaknesses in the transaction verification procedures that allow fraud to occur. The analysis also identified the need for improvements in control activities, especially related to ongoing investigations and supervision. Based on these results, this study recommends designing a more effective internal control system by strengthening transaction document checking procedures, integrating technology-based monitoring systems, and training for internal auditors to increase effectiveness in detecting and preventing fraud. These findings are expected to be a reference for strengthening internal audit practices in similar organizations, especially in the small and medium business sector.
Pengembangan Produk Minyak Goreng Mandar di tengah Kelangkaan dan Mahalnya Minyak Goreng Sawit (Crude Palm Oil) di Kabupaten Polewali Mandar Fitriany, Fitriany; Agunawan, Agunawan; Ifani, Aulyah Zakilah; Jamal, Abd; Auliah, Muh. Rifky; Yamin, Muh. Arman; Alwi, Nur Ainun
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 10, No 1 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurman.v10i1.1955

Abstract

Abstract The scarcity and high price of cooking oil have become an irony for the Indonesian society, despite the fact that palm cooking oil production is actually sufficient. This research aims to anticipate shortages and meet the public's needs for cooking oil availability. Therefore, the government, through the Ministry of Trade, empowers the processed oil produced in Polewali Mandar Regency under the name Minyak Goreng Lomo Mandar, which is a local product made by the community. The research uses a descriptive quantitative method with a population consisting of producers of Lomo Mandar cooking oil and consumers in Polewali Mandar Regency. The sample was taken using purposive sampling technique, with a total of 36 respondents. The research instrument was a questionnaire comprising 5 variables: market orientation, innovation, product quality, business strategy, and competitive advantage. The research shows that market orientation is crucial for identifying consumer preferences, involving them in product development, and adjusting products to meet market needs. Most respondents in the Mandar cooking oil industry understand the importance of market orientation, product quality, and business strategy for creating competitive advantage. However, improvements are needed in several areas, such as making enhancements based on consumer feedback, understanding the correlation between product quality improvement and consumer satisfaction, and having a long-term plan to continually improve product quality standards. In conclusion, market orientation, innovation, and product quality have a positive and significant relationship with competitive advantage, with business strategy serving as an important variable that strengthens these relationships.Keywords: Business Strategy, Competitive Advantage, Cooking oil, Lomo MandarAbstrakKelangkaan hingga mahalnya harga minyak goreng, telah menjadi sebuah ironi bagi masyarakat Indonesia, sementara produksi minyak goreng sawit sebenarnya selalu mencukupi. Penelitian ini bertujuan untuk mengantisipasi kelangkaan dan memenuhi kebutuhan masyarakat atas ketersediaan minyak goreng, maka pemerintah dalam hal ini Kementerian Perdagangan memberdayakan hasil olah minyak yang ada di Kabupaten Polewali Mandar dengan nama Minyak Goreng Lomo Mandar yang mana minyak goreng tersebut merupakan produk lokal yang diproduksi oleh masyarakat. Metode penelitian menggunakan deskriptif kuantitatif dengan populasi produsen minyak goreng Lomo Mandar dan konsumen di Kabupaten Polewali Mandar. Sampel penelitian diambil dengan menggunakan teknik sampling purposif, dengan jumlah sampel sebanyak 36 responden. Instrumen penelitian yang digunakan adalah kuesioner yang terdiri dari 5 variabel penelitian, yaitu orientasi pasar, inovasi, kualitas produk, strategi bisnis, dan keunggulan kompetitif. Penelitian ini menunjukkan bahwa orientasi pasar sangat penting untuk mengidentifikasi preferensi konsumen, melibatkan mereka dalam pengembangan produk, dan menyesuaikan produk dengan kebutuhan pasar. Mayoritas responden dalam industri minyak goreng Mandar memahami pentingnya orientasi pasar, kualitas produk, dan strategi bisnis untuk menciptakan keunggulan kompetitif. Namun, diperlukan peningkatan dalam beberapa area, seperti perbaikan berdasarkan umpan balik konsumen, memahami hubungan antara peningkatan kualitas produk dan kepuasan konsumen, serta memiliki rencana jangka panjang untuk meningkatkan standar kualitas produk. Kesimpulannya, orientasi pasar, inovasi, dan kualitas produk memiliki hubungan positif dan signifikan terhadap keunggulan kompetitif, dengan strategi bisnis sebagai variabel penting yang memperkuat hubungan-hubungan ini. Kata Kunci: Keunggulan Kompetitif; Lomo Mandar; Minyak Goreng; Strategi Bisnis
Analysis of the influence of Entrepreneurial and Networking Competitive Advantage on Business Performance with Use of Digital Marketing as a Moderating on Agricultural SME’s in Makassar City Fitriany, Fitriany; Halim, Sri Endarti; Rahman, Muh Akil; Suwandaru, Rachman
Jurnal Penelitian Pendidikan IPA Vol 9 No SpecialIssue (2023): UNRAM journals and research based on science education, science applic
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v9iSpecialIssue.6342

Abstract

The purpose of this research is to (1) determine the analysis of entrepreneurial influence Networking, Competitive Advantage influences Agriculture SME’s Business Performance in Makassar City (2) To analyze whether Digital Marketing is able to moderate the influence of Entrepreneurial Networking, Competitive Advantage on Performance Makassar City Agriculture SME’s Business. This type of research is causality. Research population This is a total of 86 Agriculture SME actors in Makassar City. Testing research data using a measurement model or often called outer models and structural models (structural models) or often called inner models, and effect size for moderating variables. The results of this research prove that (1) Entrepreneurial Networking, Competitive Advantage has a positive and significant effect on Makassar City Agriculture SME’s Business Performance (2) Digital Marketing cannot moderating the influence of Entrepreneurial Networking, Competitive Advantage on Agriculture SME’s Business Performance in Makassar City
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