Fitria Husnatarina
Fakultas Ekonomi dan Bisnis Universitas Palangka Raya

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Analisis Implementasi Sistem Pelaporan Dana BOS pada SMKN-1 Pangkalan Bun Muliatuise Muliatuise; Fitria Husnatarina; Rini Yayuk Priyati
Jurnal Pendidikan Tambusai Vol. 6 No. 1 (2022): April 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.671 KB)

Abstract

Tujuan dari Penelitian ini untuk mendeskripsikan pengelolaan dana Bantuan Operasional Sekolah Menengah Kejuruan (BOS) di SMKN-1 Pangkalan Bun. Penelitian ini merupakan penelitian deskriptif kualitatif dengan subjek penelitian kepala sekolah, bendahara BOS, guru dan komite sekolah serta orang tua siswa pada SMKN-1 Pangkalan Bun. Teknik pengumpulan data dengan cara wawancara. Kesimpulan dari penelitian menunjukkan bahwa perencanaan, pelaksanaan, dan pelaporan dana BOS di SMKN-1 Pangkalan Bun telah dilakukan dengan baik dan sesuai dengan ketentuan dan pedoman dalam juknis BOS. Namun, publikasi dana BOS SMKN-1 Pangkalan Bun perlu dilakukan agar dalam mengelola keuangan sekolah, SMK Negeri 1 Pangkalan Bun dapat dipercaya oleh publik.
Circular Economy Practices and Profitability in Indonesian Manufacturing: Structural Enablers, Barriers, and Sectoral Divergence Fitria Husnatarina
Nomico Vol. 2 No. 11 (2025): Nomico-December
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/jqqkw312

Abstract

  The shift toward a circular economy has become increasingly important for Indonesia’s manufacturing industry as firms face rising material costs, environmental pressures, and global competitiveness demands. However, evidence on the profitability implications of circular practices remains fragmented and sector-dependent. This study examines how circular economy implementation influences profitability in Indonesian manufacturing firms through a Systematic Literature Review guided by the PRISMA 2020 protocol. Forty-two relevant studies were synthesized to evaluate the economic effects of practices such as recycling, remanufacturing, industrial symbiosis, eco-design, and service-based business models. The findings indicate that circular adoption enhances profitability mainly through cost efficiency, reduced reliance on virgin materials, operational stability, and new revenue creation. Nevertheless, profitability outcomes diverge across sectors and firm types, shaped by technological readiness, supply chain maturity, access to capital, regulatory certainty, and human capital capability. This review contributes by clarifying the structural conditions under which circular economy practices translate into financial gains in emerging manufacturing contexts.
The Effect of Sharia Financial Literacy on Millenials' Investment Decisions Fitria Husnatarina
Journal of Islamic Economy Vol. 2 No. 3 (2025): NOVEMBER-JOIE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/82j4f061

Abstract

This study examines the effect of Sharia financial literacy on millennials’ investment decisions by conducting a Systematic Literature Review of 88 empirical studies published between 2013 and 2024. Findings show that Sharia financial literacy significantly shapes millennials’ ethical-risk balancing, cognitive filtering of compliance claims, digital investment navigation, and correction of behavioral biases such as overconfidence and herding. The review identifies several behavioral mechanisms through which literacy influences investment decisions, including improved verification of Sharia compliance, enhanced portfolio rationality, and stronger intention behavior alignment. The impact of literacy, however, is moderated by contextual factors such as digital platform transparency, regulatory clarity, social influence, religiosity, socioeconomic capacity, and psychological readiness. These moderators determine whether literacy translates into consistent and informed ethical investment behavior. The study concludes that increasing Sharia financial literacy is necessary but not sufficient; it must be supported by enabling institutional and digital ecosystems to effectively guide millennials toward rational and compliant investment choices.