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All Journal Jurnal Akuntansi dan Keuangan Journal on Education Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Akuntansi Bisnis Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Keuangan (JAK) E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Jurnal Nusantara Mengabdi Mutiara: Jurnal Penelitian dan Karya Ilmiah Jurnal Penelitian Pendidikan Indonesia E-JURNAL AKUNTANSI
Dharma, Fitra
Fakultas Ekonomi Dan Bisnis Universitas Lampung, Indonesia
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PERBANDINGAN KINERJA KEUANGAN PEMERINTAH PROPINSI DI INDONESIA Fadhilah Nuraini; Kiagus Andi; Yunia Amelia; Fitra Dharma
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1020.894 KB) | DOI: 10.23960/jak.v24i1.115

Abstract

The purpose of this study is to compare the financial performance of the provincial governments in Java and Sumatra in the 2014-2017 period and to determine the differences in the financial performance of the provincial governments in Java and Sumatra in the 2014- 2017 period.The research method used is quantitative research methods. The population in this study is the report of the Realization of Regional Government Revenue and Expenditures of Provincial Governments in Indonesia in 2014-2017. The sample selection uses a purposive sampling technique that is sampling taking into account certain characteristics and criteria.The results of this study are based on the results of descriptive analysis in mind that the financial performance of provinces in Java is better than provinces in Sumatra. While the results of different tests show that there is no significant difference in the financial performance of the provincial governments in Java and Sumatra because it shows a significance value of more than 0.05.
FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR, SEBUAH STUDY EMPIRIS PERUSAHAAN MANUFAKTUR Kurnia Putri; Fitra Dharma; Dewi Sukmasari
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1053.192 KB) | DOI: 10.23960/jak.v25i2.253

Abstract

This studi aims to determine the effect of Board of Commissioners, Profitability, Media Exposure, and Foreign Ownership on CSR disclosure. Population used in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2016-2018, and the samples obtained has 411 observation selected using purposive sampling method in order to obtain samples accordance with the research objectives. Analysis technique used is multiple regression. The result shows that Board of Commissioners, Media Exposure, and Foreign Ownership has a significant positive effect on the Disclosure of Corporate Social Responsibility. While Profitability dosen not affect the Disclosure of Corporate Social Responsibility.
ANALISIS PENDAPATAN BERBASIS KAS DAN BERBASIS AKRUAL DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH Monica Valencia Putri; Rindu Rika Gamayuni; Komaruddin Komaruddin; Fitra Dharma
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (912.366 KB) | DOI: 10.23960/jak.v26i2.263

Abstract

This study aims to examine cash basis income (LRA-income) and accrual basis income (LO-income) in the financial statement of provincial gov ernments in Indonesia. The sample in this study used 33 provinces in Indonesia within a period of 10 years from 2010-2019. The results of this study indicate that there is a significant difference in the increase in the total income of LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual based SAP. There is a significant difference in the increase in local revenue of LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual-based SAP. There is a significant difference in the increase in local taxes LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual-based SAP. There is a significant difference in the decrease in regional levies LRA-LRA and LRA-LO in provincial LKPD in Indonesia before and after the application of accrual-based SAP.Keywords: cash basis income, accrual basis income, accrual-based SAP, LRA-Income and LO-income
Pelatihan Peningkatan Kualitas Produk dan Pemasaran Usaha Bubuk Biji Salak di Desa Sungai Langka, Kabupaten Pesawaran Kiagus Andi; Fitra Dharma; Rindu Rika Gamayuni
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 4 (2021): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v1i4.71

Abstract

Purpose: This activity aimed to increase the knowledge and skills of participants in improving the quality of salak seed powder drink products and increasing their marketing. This training is aimed at villagers who drive the salak seed powder business, namely the Dusun 5 Women Farmers Group (KWT), Sungai Langka Village, Gedong Tataan District, Pesawaran Regency, Lampung. Method: The service methods were carried out through surveys, training and mentoring and evaluation. Results: To increase its marketing, FEB Unila's staff have created more attractive product labels that attract more products to sell; besides, they also buy better sealer machines to improve the quality of product packaging. Conclusion: Product quality, production and sales and marketing of salak seed powder must be improved as a solution to the problem so that the villagers' economy will improve.
PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN SAAT PANDEMI COVID 19 DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PEUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA) Hafidz Rully Amirullah; Fitra Dharma; Widya Rizki Eka Putri
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 7 No. 2 (2021): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.205 KB) | DOI: 10.33197/jabe.vol7.iss2.2021.781

Abstract

This study analyzed the value of the company during the Covid 19 pandemic using LQ45 companies as the sample. This study aims to find out how the condition of the LQ45 firm value during the covid 19 pandemic during 2020. The data and information used in this study were obtained from the website of Indonesia stock exchange. This study used quantitative research methods. The independent variables used in this study were Intellectual capital, profitability as a moderating variable, and firm size as a control variable.The data used was secondary data in the form of audited annual financial reports obtained from the Indonesia Stock Exchange (IDX) website. Based on the results of the analysis of intellectual capital research that has a positive effect on firm value during the covid 19 pandemic, the profitability variable as a moderating variable can moderate the relationship between intellectual capital and firm value during the covid 19 pandemic, the firm size variable as a control variable has no effect on the firm value of LQ45 during the covid19 pandemic.
ANALISIS PERBANDINGAN ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY SEBELUM DAN SESUDAH DIUMUMKANNYA KASUS PERTAMA COVID-19 Arif Sahputra; Lindrianasari .; Fitra Dharma; Yunia Amelia
Jurnal Akuntansi Bisnis Vol 15, No 1 (2022): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v15i1.2796

Abstract

ABSTRACT: The purpose of this study was to examine the information content of the announcement of the first Covid-19 case in Indonesia by looking at the differences in Abnormal Return and Trading Volume Activity both before and after the event. The method used in this research is an event study. The research period used was 6 stock exchange days, namely 3 days before and 3 days after the announcement of the first Covid-19 case in Indonesia. The statistical test used to test the hypothesis is the One Sample t-test and the Wilcoxon Signed Rank Test. The results of the One Sample t-test show that there are significant negative abnormal returns at t + 1 and t + 2 after the announcement event, which indicates that the Covid-19 pandemic has a negative impact on company operations. Meanwhile, the results of the Wilcoxon Signed Rank test show that there is a significant difference between the Abnormal Return before and after the announcement of the first Covid-19 case in Indonesia. However, the results of the Wilcoxon Signed Rank Test on Trading Volume Activity (TVA) show that there is no significant difference between before and after the announcement of the first Covid-19 case in Indonesia.Keywords: Abnormal Return, Trading Volume Activity, Event Study, Covid-19ABSTRAK: Tujuan dari penelitian ini adalah untuk menguji kandungan informasi dalam pengumuman kasus Covid-19 pertama di Indonesia, menganalisis perbedaan antara abnormal return dan volume perdagangan baik sebelum maupun sesudah peristiwa. Metode yang digunakan dalam penelitian ini adalah studi peristiwa. Periode penelitian yang digunakan adalah 6 hari bursa, masing-masing 3 hari sebelum dan 3 hari setelah pengumuman kasus Covid-19 pertama di Indonesia. Uji statistik yang digunakan untuk menguji hipotesis adalah uji One Sample dan uji Wilcoxon Signed Rank. Hasil uji One Sample menunjukkan bahwa terdapat abnormal return negatif yang signifikan pada t+1 dan t+2 setelah peristiwa pengumuman, yang mengindikasikan bahwa pandemi Covid-19 berdampak negatif terhadap operasional perusahaan. Sementara itu, hasil uji Wilcoxon Signed Rank menunjukkan terdapat perbedaan yang signifikan antara abnormal return sebelum dan sesudah pengumuman kasus Covid-19 pertama di Indonesia. Namun, hasil Wilcoxon Signed Rank Test pada Trading Volume Activity (TVA) menunjukkan tidak ada perbedaan yang signifikan antara sebelum dan sesudah pengumuman kasus Covid-19 pertama di Indonesia. Kata Kunci: Abnormal Return, Trading Volume Activity, Studi Peristiwa, Covid-19
Pengaruh Board Diversity Terhadap Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia 2017-2019) Fitra Dharma; Lia Ulviana; Yunia Amelia
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 8 No. 1 (2022): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol8.iss1.2022.938

Abstract

This study aims to examine and obtain empirical evidence of the influence of female Chief Executive Officer (CEO), female Chief Financial Officer (CFO), female Board of Commissioners on accounting conservatism in all companies listed on the IDX in 2017-2019. The sample of this research is all companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period. The sample selection in this study using purposive sampling method, obtained 124 companies and multiplied during the year of the study, so that the total sample in this study was 372. The dependent variables used in this study were accounting conservatism, female CEO, female CFO, and female Board of Commissioners as independent variable. Tests in this study using analysis tools E-Views (Econometric Views) and for data analysis in this study using linear regression analysis. The results of this study indicate that female CEOs, female CFOs, and female Board of Commissioners have no significant effect on accounting conservatism
Pengaruh Political Visibility, Profitabilitas, Dan Leverage Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Pada Industri Pertambangan Yang Terdaftar Di Bei Tahun 2016-2018) Salma Karina Seputra; Fitra Dharma; Pigo Nauli; Lindrianasari Lindrianasari
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2022): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v13i2.2744

Abstract

The purpose of this study was to analyze the effect of company size and number of employees proxies for Political Visibility, Return on Assets (ROA) intermediaries for Profitability, Debt to Equity Ratio (DER) intermediaries for Leverage on Corporate Social Responsibility (CSR) exposures. The thing in this review is a mining organization recorded on the Indonesia Stock Exchange (IDX) in 2016-2018. The example in this study was taken involving purposive examining strategy to acquire an example of 29 organizations. Information examination utilizing numerous direct relapse investigation strategy with the assistance of the IBM SPSS Statistics 20 program. The outcomes showed that organization size and benefit factors genuinely huge beneficial outcome on corporate social obligation revelation, while the number of employees and leverage variables statistically had no positive and insignificant effect. on the disclosure of corporate social responsibility.
Perbandingan Kinerja Keuangan Pemerintah Daerah Antara Pemerintah Kabupaten dan Pemerintah Kota (Studi Kasus Pada Kabupaten/Kota Di Pulau Sumatera Tahun 2015-2019) Rifdah Qurratunnisa; Ratna Septiyanti; Usep Syaipudin; Fitra Dharma
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 1 No. 1 (2022): Vol.1 No.1 (2022)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1365.782 KB) | DOI: 10.23960/efebe.v1i1.18

Abstract

The difference in financial performance between district and city governments is one of the example of high economic gap. This is due to differences in the size of an area, population density levels and different regional income which can lead to fiscal imbalances between regions. The purpose of this study is to compare the financial performance of district and municipal administrations on Sumatra Island from 2015 to 2019. This study used financial statement data for all district and city governments on the island of Sumatra and analyzed the differences using descriptive statistic methods with quantitative data analysis technique using the Mann Whitney Test. The Mann Whitney Test results revealed that there were significant differences in the ratios of independence, efficiency, operating expenditure, capital expenditure, and the degree of fiscal decentralization, but no significant differences in the effectiveness ratio between district and city governments.
Pengaruh Insentif Terhadap Kinerja Karyawan dengan Kepuaan Kerja sebagai Variabel Mediasi (Studi Pada Karyawan Perhotelan Bintang 3 Di Provinsi Lampung) Antonius Panji Utomo; Fitra Dharma; Widya Rizki Eka Putri
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 1 No. 2 (2022): Vol.1 No.2 (2022)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1517.018 KB) | DOI: 10.23960/efebe.v1i2.20

Abstract

This study aims to analyze the effect of incentives on employee performance with job satisfaction as a mediating variable. This analysis is focused on employees so that employee performance is more optimal and improved. There are 3 variables used in this study, namely: incentives as the independent variable, employee performance as the dependent variable and job satisfaction as a mediating variable. The approach used in this study is a quantitative approach with data collection using a questionnaire distributed to all hotel employees. This research was conducted in all 3-star hotels in Lampung Province. The theory used in this study is the two-factor theory. This two-factor theory separates two sets of satisfaction and dissatisfaction. The sampling technique in this research is to use purposive sampling based on certain considerations. Respondents used as many as 302 employees, using the calculation of the Slovin formula. While the analytical method used in this research is multiple linear regression analysis. The program used in analyzing the data for this research is the Statistical Package for Social Sciences (SPSS) Ver.21.00.
Co-Authors Amelia, Yunia Andi Windah Antonius Panji Utomo Arif Sahputra Christine Cinintya Dewi Sukmasari Fadhilah Nuraini Fitriyani Fitriyani Hafidz Rully Amirullah Kiagus Andi Kiagus Andi Komaruddin Komaruddin Kurnia Putri Lia Ulviana Lindrianasari M Yudha Pratama Monica Valencia Putri Pigo Nauli Ratna Septiyanti Retno Yuni Nur Susilowati Rifdah Qurratunnisa Rindu Rika Gamayuni Rindu Rika Gamayuni Rindu Rika Gamayuni Salma Karina Seputra Usep Syaipudin Widya Rizki Eka Putri Widya Rizki Eka Putri Yanuardi Saputra Yenni Agustina