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All Journal AKUNTABILITAS ETIKONOMI Jurnal Manajemen dan Bisnis Sriwijaya Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Jurnal Ilmiah Ekonomi dan Bisnis Assets: Jurnal Akuntansi dan Pendidikan International Journal of Social Science and Business Journal of Indonesian Tourism, Hospitality and Recreation Eksis: Jurnal Riset Ekonomi dan Bisnis Comvice : Journal of community service Yumary: Jurnal Pengabdian kepada Masyarakat JAMAIKA: Jurnal Abdi Masyarakat International Journal of Multidisciplinary Sciences and Arts Engagement: Jurnal Pengabdian Kepada Masyarakat KOPEMAS
Febrianty, - -
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Perusahaan Perbankan Febrianty, Febrianty
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 12 No. 2 (2017): Oktober - Maret
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.887 KB) | DOI: 10.26533/eksis.v12i2.108

Abstract

Tujuan penelitian ini adalah menganalisis rasio-rasio keuangan terhadap pertumbuhan laba perusahaan perbankan di BEI. Peneliti melakukan pengembangan penelitian dengan menambah penggunaan lebih banyak rasio keuangan dalam melihat pertumbuhan laba, yaitu: rasio likuiditas, rasio solvabilitas, rasio profitabilitas, rasio keuangan bank,  dan rasio pasar. Jenis data yang digunakan  dalam penelitian ini berupa data sekunder berupa laporan tahunan perusahaan perbankan yang terdaftar di BEI pada tahun 2012-2016 dalam, data yang digunakan  adalah data cross section. Teknik sampling yang digunakan adalah purposive sampling, sehingga sampel yang didapatkan 14 perusahaan perbankan.  Teknik analisis yang digunakan adalah regresi berganda. Hasil penelitian menunjukan bahwa hanya variabel ROE yang berpengaruh signifikan secara parsial terhadap pertumbuhan laba pada perusahaan perbankan di BEI periode 2012-2016. Sedangkan BOPO, DAR, ROE, LAR, RR, NPL, CAR, DPR, CR, Cash Ratio, TIE, PER secara simultan berpengaruh signifikan terhadap pertumbuhan laba pada perusahaan perbankan di BEI periode 2012-2016.
Pelatihan dan Pendampingan Kecakapan Hidup Berbasis Desain Grafis Bagi Anak Didik Lembaga Pembinaan Khusus Anak Febrianty Febrianty; Fatmariani Fatmariani; Hendra Rotama
COMVICE: Journal Of Community Service Vol. 2 No. 2 (2018): Oktober (2018)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (671.77 KB) | DOI: 10.26533/comvice.v2i2.166

Abstract

Kegiatan Program Kemitraan Masyarakat (PKM) yang dilakukan penulis berupa pelatihan dan pendampingan kecakapan hidup berbasis technopreneurship bidang desain grafis bagi Anak Didik di Lembaga Pembinaan Khusus Anak (LPKA) Kelas I Palembang. Mitra Program ini adalah  Bidang Pendidikan dan Keterampilan (Mitra I) dan  Bidang Bimbingan Kemasyarakatan dan Pengentasan Anak (Mitra 2) di LPKA Kelas I Palembang. Kegiatan yang dilakukan oleh tim penulis berupa pelatihan dan pendampingan dilaksanakan selama 8 bulan, dengan metode pelaksanaan terdiri dari 5 tahap, yakni: persiapan, pembinaan, pendampingan, pelatihan dan evaluasi kegiatan. Dari hasil kegiatan terjadi peningkatan daya saing 60%, kemampuan penerapan Ilmu Pengetahuan dan teknologi bidang desain grafis dengan capaian sebesar 78%, dan terjadi peningkatan rasa  percaya diri anak didik dan kemandirian anak didik  dengan  keterampilan khusus yang dimiliki serta semangat kewirausahaan bidang Desain Grafis dengan capaian 64%.
Evaluasi Kinerja Berdasarkan Implementasi Sistem Pengendalian Internal D. Divianto; F. Febrianty
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.413 KB) | DOI: 10.15408/akt.v10i2.5747

Abstract

The purpose of this study is to evaluate the performance based on the implementation of Internal Control System (SPI) at the Sub-Branch Office of Bank XYZ Palembang. The sample in this study were 48 respondents of the Sub-Branch Office of Bank XYZ Palembang. Data analysis technique used is descriptive qualitative method through descriptions of recapitulation result of respondent's answer on research questionnaire. The results of this study indicate that performance management has started supported by the application of SPI is considered adequate. However, the limited implementation of performance appraisal for financial elements causes SPI performance for the completion of follow-up audit findings at the Branch Office is not considered optimal. Therefore, attention needs to be applied to the SPI which also focuses on non-financial elements that also greatly support the company's performance either directly or indirectly. This research is expected to provide a description of the correlation between company performance with effective and efficient SPI implementation especially related to the completion of follow up on audit findings. 
The Effect of Service Quality and Tax Sanctions on Service Satisfaction Hendra Hadiwijaya; F. Febrianty
ETIKONOMI Vol 18, No 2 (2019)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.552 KB) | DOI: 10.15408/etk.v18i2.7428

Abstract

This study aimed to analyze the effect of service quality and tax sanctions on service satisfaction and its implementation on compliance to pay personal vehicle tax. This study uses Structural Equation Modeling (SEM) as tools of analysis. The result shows that service quality affects service satisfaction, and it implies compliance with the personal vehicle tax payable compliance. Besides that, the tax sanctions affect service satisfaction, and it implies compliance with paying personal vehicle tax. Tax sanctions are a prevention tool for violations committed by taxpayers, If Service Satisfaction fails to meet expectations, and taxpayers will feel dissatisfied. If Service Satisfaction is in line with expectations, taxpayers will feel satisfied. If Service Satisfaction exceeds expectations, taxpayers will be very satisfied.JEL Classification: K34, M31
PROSES PENYUSUNAN DOKUMEN PERENCANAAN DAN LAPORAN PERTANGGUNGJAWABAN PEMERINTAH DAERAH DI INDONESIA: PENDEKATAN KUALITATIF Jovan Febriantoko; - - Febrianty
MediaTrend Vol 12, No 2 (2017): Oktober
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v12i2.3067

Abstract

This study aims to provide an overview of the process of preparing and analyzing factors that become obstacles in the process of preparation of planning documents and accountability reports of local governments in Indonesia. The type of research to be used is qualitative research. The type of data in this study is based on primary data. Technique data collection used is interview. Interviews were conducted in depth with semi-structured questions. Selection of participants with expert analysis techniques. The data analysis technique is using coding which consists of open coding, axial coding and selective coding. The result of the research shows that the process of preparation of planning documents and accountability reports to the local government is still experiencing constraints in the stages of resource identification, evaluation is limited to the implementation, not showing results-oriented activities, and preparing accountability report due to obligations. The inhibiting factors were found in the presence of coordination difficulties that occurred between the fields within the organization and the inability to identify the problem being experienced.
Kinerja Keuangan Perusahaan Property dan Real Estate di BEI Selama Periode 2012-2016 yang Termasuk di Indeks LQ45 (Studi pada Perusahaan yang Termasuk Pemeringkatan Indeks LQ45 Periode Februari 2017-Juli 2017) Febrianty -; Wulandari -
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 15, No 1 (2017): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v15i1.5642

Abstract

Tujuan penelitian – Penelitian ini bertujuan untuk menganalisis kinerja keuangan perusahaan property dan real estate di BEI selama periode 2012-2016 yang termasuk dalam pemeringakatan LQ45 Periode Februari 2017-Juli 2017 sehingga didapatkan informasi apakah kriteria keuangan perusahaan menjadi dasar atau pertimbangan pemeringkatan.Metode Penelitian –Penelitian ini menggunakan populasi yaitu perusahaan-perusahaan sub sektor property dan real estate di BEI yang termasuk di Indeks LQ45 Periode Februari 2017-Juli 2017. Pemilihan perusahaan sub sektor tersebut karena paling banyak masuk dalam pemeringkatan LQ45 periode Februari 2017-Juli 2017. Perusahaan tersebut dinilai kinerja keuangannya selama periode 2012-2016. Teknik sampel yang digunakan dalam penelitian ini adalah metode pengambilan sampel non-random atau metode non-probability yang berupa purposive sampling. Berdasarkan kriteria tersebut, maka perusahaan yang menjadi sampel dalam penelitian ini berjumlah 5 (lima) perusahaan dari 6 perusahaan property dan real estate yang termasuk dalam pemeringkatan Indeks LQ45 di BEI. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif kuantitatif dan kualitatif.Temuan –Kinerja keuangan perusahaan sub sektor property dan real estate selama periode 2012-2016 yang masuk dalam pemeringkatan Periode Februari 2017-Juli 2017 untuk rasio likuiditas hanya Lippo Karawaci Tbk yang memiliki kondisi baik (sesuai standar industri), sedangkan untuk rasio keuangan lainnya yakni: rasio solvabilitas, rasio aktivitas, dan rasio profitabilitas dapat dinyatakan dalam kinerja buruk.Keterbatasan penelitian - Keterbatasan penelitian ini adalah fokus pada pemeringkatan perusahaan sub sektor property dan real estate dalam LQ45 Periode Februari 2017-Juli 2017saja, dikarenakan sebagai pembuktian apakah kriteria kinerja keuangan perusahaan menjadi dasar atau pertimbangan pemeringkatan tersebut oleh BEI.Originality/value – kebaharuan yang ditawarkan adalah menganalisis kinerja keuangan pada perusahaan yang masuk dalam pemeringkatan LQ45.
PENGARUH IMPLEMENTASI SISTEM INFORMASI AKUNTANSI MANAJEMEN (SIAM), DESENTRALISASI, DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA PENYUSUNAN ANGGARAN KABUPATEN EMPAT LAWANG febrianty febrianty; jovan febriantoko
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 14 No. 2 (2017)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v14i2.896

Abstract

Abstract: The purpose of this research is to test and analyze the empirical evidence of the influence of management accounting information system implementation, decentralization, and clarity of budget targets to the performance of budget preparation of Regency of Empat Lawang. The study design is a causal or causal research. The type of data used in the form of primary data, namely in the form of questionnaires and partly done also with interviews directly. The sampling technique is purposive sample, with criteria: the employee working in the government environment of Empat Lawang Regency who served as Secretary / Secretary of SKPD, Head of Division / Head of Division, and Head of Section / Sub Head of Sub Division (Kasubid) who served in secretariat Regions, agencies, offices, bodies, and local technical institutions. The sample obtained is 204 SKPD apparatus from 36 SKPD in Empat Lawang District. SKPD apparatus that returned the questionnaire as many as 158 SKPD apparatus, meaning that the questionnaire processed as many as 158 questionnaires (no questionnaire data defects). The results achieved in this study are: The first hypothesis in this study which states that there is influence implementation of Management Accounting Information System (SIAM) on the performance of budget preparation at the local government of Empat Lawang Regency, accepted. The second hypothesis, there is the effect of decentralization on the performance of budget preparation at the local government of Empat Lawang Regency, rejected. The third hypothesis, there is the influence of clarity of budget targets on the performance of budget preparation at the regional government of Empat Lawang Regency, accepted. The fourth hypothesis, simultaneously the implementation of SIAM, decentralization, and clarity of budget targets had a significant effect on the performance of budget preparation at the local government of Empat Lawang Regency, accepted.Keywords: SIAM, decentralization, budget, performance, Four Lawang
Pengaruh Intellectual Capital Terhadap Profitabilitas Perusahaan Sektor Makanan dan Minuman di Indonesia Febrianty Febrianty; Jovan Febriantoko
Assets: Jurnal Akuntansi dan Pendidikan Vol 7, No 1 (2018)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.903 KB) | DOI: 10.25273/jap.v7i1.1649

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital terhadap profitabilitas perusahaan sektor makanan dan minuman di Indonesia. Intelectual Capital terdiri dari variabel: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), dan Structural Capital (STVA) sedang profitabilitas diproksikan dalam Net Profit Margin (NPM). Jenis data yang digunakan dalam penelitian ini berupa data sekunder berupa laporan tahunan perusahaan industri makanan dan minuman yang terdaftar di BEI pada tahun 2012-2016. Jumlah sampel sebanyak 8 perusahaan sektor makanan dan minuman. Teknik analisis data yang digunakan adalah analisis regresi. Hasil penelitian menunjukan intellectual capital (VACA, VAHU, STVA) berpengaruh terhadap profitabilitas (NPM) perusahaan sektor makanan dan minuman di Indonesia secara simultan. Sedangkan secara parsial proksi dari intellectual capital, hanya variabel VACA yang berpengaruh secara parsial terhadap NPM (proksi profitabilitas). Dengan demikian penelitian ini mendukung bahwa untuk meningkatkan kinerja keuangan perusahaan salah satunya peningkatan kontribusi manajemen melalui peningkatan produktivitas knowledge work and workers.
PENGARUH PEMAHAMAN PELAKU UKM DALAM MENYUSUN LAPORAN KEUANGAN TERHADAP IMPLEMENTASI LAPORAN KEUANGAN BERDASAR SAK ETAP DENGAN PERSEPSI PELAKU UKM SEBAGAI MODERATING VARIABLE Febrianty Febrianty; Divianto Divianto
International Journal of Social Science and Business Vol. 1 No. 3 (2017): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i3.11318

Abstract

The purpose of this research is to know: a). The magnitude of the influence of SME Understanding Factors in preparing financial statements based on SAK-ETAP on the implementation of financial statements based on SAK-ETAP, b). The magnitude of the effect of the use and ease of use of financial statements under SAK-ETAP moderate against the implementation of financial statements based on SAK-ETAP. The independent variable is the understanding of SMEs in preparing financial statements and the dependent variable is the Implementation of Financial Statements. While moderating variable is perception of perpetrator of SME. The population in this study are all SMEs registered in BPS Palembang City amounted to 32,706 based on data in 2015. The sample of this study is SMEs in Sukarami District in Palembang City a number of 30 SMEs. The data were collected using questionnaires. Analyzer used to test H1 used simple linear regression model. While H2 - H3 tested with MRA (Moderated Regression Analysis). The results showed that the Influence of Understanding SMEs in Preparing Financial Statements based on SAK-ETAP on Implementation of Financial Statements in this study amounted to 0.747 or 74.7%. Interaction of Understanding SMEs in Preparing Financial Statements based on SAK-ETAP with the use of financial statements have a positive and significant impact on Implementation of Financial Statements (simultaneously) so that Hypothesis 2 supported. Interaction of Understanding SMEs in Preparing Financial Statements based on SAK-ETAP with the ease of use of financial statements have a positive and significant impact on Implementation of Financial Statements (simultaneously) so that Hypothesis 3 is supported. Keywords: Understanding, SME, financial statements, SAK ETAP
Public Preferences For Implementation of Sharia Hotel Facilities Euis Puspita Dewi; Sularso Budilaksono; Febrianty Febrianty; Fahrul Nurzaman; Ahmad Rosadi
Journal of Indonesian Tourism, Hospitality and Recreation Vol 5, No 1 (2022): Journal of Indonesian Tourism, Hospitality and Recreation (April Edition)
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jithor.v5i1.44647

Abstract

A b s t r a c tThe purpose of this study is to investigate people's preferences for the use of sharia concepts in the provision of sharia hotel services. When not all of the sharia criteria are met, the community's preferences become extremely significant in determining the priorities that sharia hotel managers can satisfy in offering amenities that meet the sharia idea. This study used a quantitative descriptive method, using online surveys distributed to 109 community respondents in Indonesia. Respondents were chosen using convenience sampling and given a questionnaire with closed questions based on five sharia hotel facility requirements. This research resulted three major priorities selected by the respondents: 1) the selection of guests who come to stay and restrictions on visiting guests, 2) the provision of facilities for worship and purification as well as providing a religious atmosphere, 3) arrangement of male and female visitors in supporting facilities such as entertainment, fitness and swimming pools.A b s t r a kPenelitian ini bertujuan untuk menggali preferensi masyarakat mengenai penerapan konsep syariah dalam penyediaan fasilitas hotel syariah. Ketika belum semua kriteria syariah mampu diterapkan, preferensi masyarakat menjadi sangat penting untuk menentukan prioritas yang dapat dipenuhi oleh pengelola hotel syariah dalam menyediakan fasilitas yang memenuhi konsep syariah. Studi ini menggunakan metode deskriptif kuantitatif dengan menyebarkan kuesioner secara online pada 109 responden masyarakat di Indonesia. Responden dipilih dengan menggunakan convenience sampling dan diberikan kuesioner dengan pertanyaan tertutup, berdasarkan 5 kriteria fasilitas hotel syariah. Hasil penelitian ini menunjukkan bahwa terdapat 3 prioritas utama yang dipilih oleh responden: 1) pemilihan tamu yang datang menginap dan pembatasan tamu yang berkunjung, 2) penyediaan fasilitas untuk beribadah dan bersuci serta memberikan suasana religi, 3) penataan pengunjung pria dan wanita di fasilitas penunjang seperti hiburan, fitnes dan kolam renang.
Co-Authors A. Jalaludin Sayuti Ahmad Ari Gunawan Sepriansyah Ahmad Rosadi Ayu Syafitri D. Divianto Darmawi Darmawi Divianto Divianto Eka Lestari Euis Puspita Dewi, Euis Puspita Fahrul Nurzaman Fatmariani Hendra Hadiwijaya Hendra Rotama Jovan Febriantoko Jovan Febriantoko Mutiara Lusiana Annisa Putri Anggraini Putri Utami Sularso Budilaksono Triyana Putri Wulandari - Yobi Nagoya Pratiwi