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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS The Es Accounting and Finance Ekonomia Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Fitri Mareta
Politeknik Negeri Lampung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Penetapan Harga Jual pada Usaha Peternakan Sapi Potong Koperasi Maju Sejahtera: Implementasi Akuntansi Akresi Fitri Mareta; Depita Anggraini; Wahyu Setyawan
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 7, No 2 (2023): Oktober
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v7i2.2245

Abstract

Entitas agrikultur memiliki kekhasan khusus yang membedakannya dari entitas jenis lain. Ciri khas entitas agrikultur dapat dilihat pada penilaian asetnya. Hal ini dikarenakan aset entitas agrikultur berupa aset biologis yang tentunya mengalami akresi (pertumbuhan/transformasi). Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi aset biologis maupun penetapan harga jual pada Koperasi Produksi Ternak (KPT) Maju Sejahtera berdasarkan PSAK 69. Penelitian ini menggunakan metode deskriptif kualitatif untuk menggambarkan bagaimana kesesuaian perlakuan akuntansi aset biologis maupun penetapan harga jual pada Koperasi Produksi Ternak (KPT) Maju Sejahtera berdasarkan PSAK 69. Metode pengumpulan data pada penelitian ini menggunakan wawancara semi terstruktur dan studi kepustakaan. Hasil analisis menunjukkan bahwa bahwa perlakuan akuntansi aset biologis KPT Maju Sejahtera berupa pengakuan aset biologis, pengukuran aset biologis, penyajian aset biologis, dan pengungkapan aset biologis tidak sesuai dengan PSAK 69. Selain itu, penetapan harga jual yang ditetapkan oleh KPT Maju Sejahtera berdasarkan pada harga pasar, tidak berdasarkan pada biaya-biaya yang dikeluarkan.Kata Kunci: Perlakuan Akuntansi; Penetapan Harga Jual; Akuntansi Akresi; PSAK 69
Pengaruh Locus of Control Terhadap Employee Silence Intention: Peran Mediasi Collective Behavior Fitri Mareta; Aldini Nofta Martini; Nur Halimah Siahaan
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 6, No 1 (2023): JIMB - VOLUME 6 NOMOR 1 MEI 2023
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v6i1.19431

Abstract

Penelitian ini menganalisis locus of control dan collective behavior dalam kaitannya dengan employee silence intention. Intensi sikap diam individu dapat dipengaruhi oleh faktor rasional (misalnya, locus of control). Collective behavior menjadi variabel mediasi pada penelitian ini karena individu yang memiliki keyakinan kolektif akan berdampak pada perilaku diam untuk mendapatkan rasa aman. Penelitian ini bertujuan untuk mengetahui pengaruh locus of control terhadap employee silence intention serta peran mediasi collective behavior terkait dengan pengaruh locus of control terhadap employee silence intention. Penelitian ini mengambil sampel berupa anggota fakultas non manajerial dari perguruan tinggi di Indonesia dengan menggunakan teknik convenience sampling. Penelitian ini menguji hipotesis menggunakan data dari kuesioner. Hipotesis diuji menggunakan SEM-PLS.  Hasil penelitian menunjukkan bahwa locus of control eksternal berpengaruh positif terhadap collective behavior serta employee silence intention. Sebaliknya, locus of control internal tidak memiliki pengaruh terhadap collective behavior serta employee silence intention. Penelitian ini berkontribusi bagi manajer untuk merancang whistleblower system yang dibutuhkan bagi karyawan dengan memerhatikan faktor internal individu.
Analisis Penerapan PSAK N0.44 Tentang Akuntasi Real Eastate Pada PT.Hanson Internasional Tbk Fitri Mareta; Erika Krismonica
Ekonomia Vol. 12 No. 2 (2022): Oktober
Publisher : LPPM Universitas Lembah Dempo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54342/itbis-e.v12i2.244

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah akuntansi real estate dapat diterapkan pada PT. Hanson International Tbk telah memenuhi Pernyataan Standar Akuntansi Keuangan (PSAK) No. 44, pengembangan proyek real estate yang dapat dilihat dari pengakuan pendapatan dan beban. Dari penelitian ini diharapkan dapat diketahui penerapan PSAK No. 44 Tentang kegiatan pengembangan real estate. Penelitian ini menggunakan metode deskriptif kualitatif, dan sumber data berasal dari laporan tahunan PT. Hansen Internasional Tbk. Hasil analisis menunjukkan bahwa PT Hanson Internasional Tbk menggunakan metode full accrual sebagai metode pengakuan pendapatannya. PT. Hanson International Tbk mematuhi PSAK No. 44 yang dikeluarkan oleh IAI.
Does Performance Evaluation Mattered? An Explanation from Literature Study Aryan Danil Mirza. BR; Fitri Mareta
Journal of Applied Accounting and Taxation Vol. 8 No. 2 (2023): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v8i2.5331

Abstract

Performance evaluation aims to improve human resources to accelerate the achievement of organizational goals. This systematic review identifies individual performance evaluation indicators and builds a reliable information system based on errors in evaluating performance. This research is qualitative. This research uses secondary data using a literature study approach. A systematic literature search was conducted for peer-reviewed articles published from 1991 to 2022 that discussed performance evaluation. Bibliographical databases include Science Direct, Emerald, JSTOR, and Osiris. Articles must identify individual performance appraisal factors and errors in performance evaluation. The results identify that the organization carries out performance evaluations aimed at reviewing individual performance to determine each individual's potential so that it can be adjusted to the organization's reward and punishment standards. However, several individual performance appraisal factors and errors in a performance evaluation that have important implications for practice are caused by the hello effect, horns effect, central tendency, and strictness and leniency. This study has several limitations because this review covers a range of performance evaluation topics, ignoring many other papers that could provide meaningful insights. Further research can expand the topic of discussion related to performance evaluation indicators, especially in Indonesia. In addition, this review explicitly discusses performance evaluation in the private sector. Further research can specifically discuss public sector performance evaluation so that it has an impact on improving public sector performance and encouraging Good Corporate Governance (GCG).
ANALISIS PERSEPSI MAHASISWA GENERASI Z (GEN Z) TERHADAP NIAT MELAKUKAN WHISTLEBLOWING Ulin Nuha Alfani; Fitri Mareta; Faila Suffah; Eksa Ridwansyah
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.7060

Abstract

This study aims to analyze the perceptions of Generation Z (Gen Z) accounting students toward the intention to engage in whistleblowing. A questionnaire was used to collect the necessary information. The variables employed in this study include subjective norms, attitude toward behavior, perceived behavioral control, and reward as independent variables, while intention serves as the dependent variable. The study utilized purposive sampling for data collection, with a total of 160 samples. The respondents were accounting students from several public universities in Lampung Province, namely Lampung State Polytechnic, University of Lampung, Raden Intan State Islamic University, and Metro State Islamic Institute. The data were analyzed using Partial Least Squares (PLS). The results indicate that the variables of attitude toward behavior, perceived behavioral control, and reward have a positive influence on the intention of Generation Z accounting students to engage in whistleblowing. However, the subjective norm variable does not have a positive influence on their intention to whistleblow.
Implementation of The Digitalization of The Accounting Information System Based On Microsoft Access Fitri Mareta; Destia Pentiana; Depita Anggraini; Eksa Ridwansyah
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1001

Abstract

Technological developments in the current digital era have had a significant impact on business development, particularly in the financial sector. Digital technology has transformed the business landscape and created new ways to manage companies. A major challenge in business development is the limited use of technology in financial management, particularly in the underserved agribusiness sector. Manual financial recording processes increase the risk of recording and calculation errors and are time-consuming. This study aims to develop a Microsoft Access-based Smart Farm Accounting System software focused on digital bookkeeping and record-keeping. The Smart Farm Accounting System software can be applied to businesses in the livestock sector, taking into account the uniqueness of the agribusiness sector in accounting applications. This study is an applied research through user interviews to tailor the system development to system needs. The results of the system implementation prove that digitalization through Smart Farm Accounting improves efficiency and data accuracy.
Sales Growth, Free Cash Flow, and Capital Structure in Indonesian LQ45 Stock Returns Yurike Okvia; Fitri Mareta; Eksa Ridwansyah
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): Jurnal Relevansi: Ekonomi, Manajemen dan Bisnis
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.621

Abstract

This study examines the relationships between sales growth, free cash flow, capital structure, and stock returns among companies consistently included in the LQ45 index of the Indonesia Stock Exchange during 2021–2025. The study uses secondary financial statement and stock price data. Purposive sampling selected 23 firms with 115 firm-year observations, while the final pooled multiple regression used 110 observations after outlier removal. Stock return is measured through capital gain/loss, free cash flow through operating cash flow minus capital expenditure scaled by total assets, and capital structure through the Debt-to-Equity ratio (D/E). Sales growth and free cash flow have positive and significant associations with stock returns (B=0.385, p=0.001; B=0.827, p=0.011), whereas capital structure has a negative but insignificant association (B=−0.001, p=0.973). The model is jointly significant (F=7.924, p<0.001) and explains 18.3% of stock return variation (adjusted R²=16.0%). Investors appear to respond more strongly to revenue growth and operating cash availability than leverage levels. The study uses pooled firm-year observations and excludes dividend yield in stock return measurement. This study provides recent evidence from Indonesian LQ45 firms by highlighting the role of growth and cash flow signals in explaining stock returns.
Corporate Governance, Profitability, and Financial Statement Fraud Risk in Indonesian Pharmaceutical Companies Dela Zati Sapitri; Fitri Mareta; Depita Anggraini
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): Jurnal Relevansi: Ekonomi, Manajemen dan Bisnis
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.626

Abstract

This study examines the effects of independent commissioners, managerial ownership, and audit committee size on financial statement fraud risk and tests whether profitability moderates those relationships in Indonesian pharmaceutical companies. The study addresses a sector-specific evidence gap by examining all three governance mechanisms and the profitability interaction in a narrowly defined, highly regulated setting. Secondary annual-report data from 2020–2024 were selected purposively. Ten companies yielded 50 initial firm-year observations, four casewise outliers were excluded, leaving 46 observations. The article reports this selection transparently and does not treat outlier deletion as evidence of misconduct. Fraud risk is represented by the continuous Beneish M-Score. Managerial ownership is negatively associated with fraud risk (B=−7.627, p=0.012). Independent commissioners (B=1.511, p=0.085) and audit committee size (B=−0.196, p=0.519) are not significant. ROA does not moderate the three relationships. Structural compliance alone may not capture governance effectiveness, managerial ownership is the only tested mechanism associated with lower fraud risk. The study provides transparent Beneish M-Score evidence from Indonesian pharmaceutical companies and clarifies the inferential limits created by a small, sector-specific sample.
Co-Authors Aldini Nofta Martini Aryan Danil Mirza. BR Dela Zati Sapitri Depita anggraini Destia Pentiana Erika Krismonica Faila Suffah Nur Halimah Siahaan Ridwansyah, Eksa Ulin Nuha Alfani Wahyu Setyawan Yurike Okvia