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All Journal International Journal of Supply Chain Management Diklat Review : Jurnal manajemen pendidikan dan pelatihan Journal of Economics and Business Aseanomics Reviu Akuntansi dan Bisnis Indonesia Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Indonesian Community Journal Cendekia: Jurnal Ilmu Sosial, Bahasa dan Pendidikan Info Abdi Cendekia Research of Accounting and Governance
Hadiati Fitri
Fakultas Ekonomi Dan Bisnis Universitas YARSI
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Transportation Other

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Role Budget Participation and Budget Slack on Supply Chain Operational Performance: Evidence from Indonesian Textile Industry Yusro Hakimah; Andhyka Tyaz Nugraha; Hadiati Fitri; Christianus Manihuruk; Masnilam Hasibuan
International Journal of Supply Chain Management Vol 8, No 3 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

Budgets are instruments that managers can use to help them in completing their business activities. Now various countries are focusing budget participation to boost supply chain activities. Objective of the current study is to examine the role of budget participation in supply chain operational performance among Indonesia textile industry. Moreover, moderating role of management control system was also examined. Interactive control system and boundary control system taken as moderating variable. For this purpose, data were gathered from textile companies of Indonesia. Employees of these companies were selected as respondents. Total 500 questionnaires were distributed to collect the data. Partial Least Square (PLS) were utilized as statistical tool to analyse the data. Results shows that budget participation increases the supply chain operational performance. Moreover, management control system also has significant role in supply chain operational performance.
The Role of the Risk Management Committee in Managing Supply Chain Risk and Enhancing Supply Chain Performance: An Emerging Market Perspective Andhyka Tyaz Nugraha; Hadiati Fitri; Marlina Widiyanti; Rahmad Guntoro; Sulastri .
International Journal of Supply Chain Management Vol 8, No 1 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

The prime objective of the currents study is to examine the role of the risk management committee in managing the supply chain risk and enhancing the supply chain performance. The three risk measures namely supply chain technology risk, supply chain integration risk and supply chain integration risk are used to conceptualize the firm supply chain risk. The risk management committee is one of a feature of the code of corporate governance which during the last couple of years have widely discussed in the literature in the reference of financial risk management. However, little or no attention has been given to explore the issue with the reference of operational risk management, especially in supply chain risk management. This is among the few pioneering studies being carried out to explore the direct role of risk management committee on firm supply performance and its moderating role on firm supply chain risk and firm supply performance. The SEM-PLS is used to achieve the research objectives. The data is collected from the operation managers of Indonesian based production firms operating in Indonesia. The results of the study have shown a great deal of agreement with our proposed hypothesis. Except the supply chain integration risk, all other measures of risk are in a significant positive relation with firm supply performance whereas the supply chain integration risk appears in negative and significant relation with the firm supply chain performance. The current study will be helpful for PR actioners, researchers and policy makers in understanding the link between operational management and corporate governance.
The Application of Agency Theory in Supply Chain Finance: A Case of Indonesian Manufacturing Firms Hadiati Fitri; Elmanizar .; Andhyka Tyaz Nugraha; Andi Yakub; Bambang Priyo Cahyono
International Journal of Supply Chain Management Vol 8, No 3 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

The prime objective of the current study is to explore the relationship between supply chain operational performance and firm supply chain management in the reference of agency theory. To further explain the role of agency theory, in the supply chain management we have examined the direct and indirect impact of supply chain operational performance on firm supply chain management. The SMART-PLS is used to achieve the objective of the current stud. The data is collected from the operation managers, production managers and finance managers of manufacturing firms listed in Indonesian Stock Exchange. The results of the study have shown a great deal of agreement with our proposed hypothesis. The corporate governance index comprising of board characteristics appears as a moderator in the relationship between supply chain operational performance and firm supply chain management. The results of the current study are also providing support to agency theory and resource base theory. The study which is among pioneering studies on the issue will be helpful for policy makers and managers in understanding the role of agency theory in supply chain management.
Membangun Pola Hidup Menabung pada Anak-Anak Usia Dini Hadiati Fitri; Elmanizar Elmanizar; Maya Genisa
Info Abdi Cendekia Vol 5 No 2: Desember 2022
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/iac.v5i2.98

Abstract

Kegiatan pelatihan menabung bagi anak TK bertujuan untuk memberikan keterampilan dalam pengenalan nilai uang bagi anak usia dini dengan melatih mereka untuk membiasakan pola hidup budaya menabung, mencegah sikap konsumtif dan mendidik mereka kelak untuk dapat mengelola keuangan secara mandiri untuk meningkatkan kesejahteraan mereka di masa depan. Sasaran dari pelatihan ini adalah anak-anak TK Aisiyiyah. Program ini dilakukan dengan memberikan metode story telling melalui dongeng virtual. Kegiatan dilakukan melalui pelatihan langsung kegiatan menabung selama satu bulan dengan memberikan setiap siswa sebuah celengan. Kegiatan ini dipantau melalui kerja sama guru-guru TK dan orang tua murid. Pada akhir bulan, kotak uang dikumpulkan dan dana yang terkumpul disumbangkan kepada Yayasan Visi Mahakarya dalam membantu para penyandang disabilitas.
Pelatihan Laporan Keuangan Berbasis Excel Bagi Siswa SMK Auliffi Ermian Challen; Muhammad Ghazali; Hadiati Fitri
I-Com: Indonesian Community Journal Vol 4 No 1 (2024): I-Com: Indonesian Community Journal (Maret 2024)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/icom.v4i1.4036

Abstract

Microsoft excel menjadi salah satu aplikasi yang dapat digunakan menyusun laporan keuangan perusahaan. Lulusan SMK akuntansi diharapkan mempunyai kompetensi khusus dalam membuat laporan keuangan perusahaan. Laporan keuangan adalah informasi yang sangat penting untuk menilai kinerja keuangan suatu entitas. Kemampuan siswa mampu menyusun laporan keuangan dengan berbagai aplikasi menjadi hal yang perlu didukung oleh pihak sekolah. Pengabdian ini bertujuan untuk membantu pihak sekolah menyediakan pelatihan menyusun laporan keuangan berbasis excel bagi siswa Sekolah Menengah Kejuruan Akuntansi. Target dari kegiatan pelatihan ini adalah peningkatan hard skill penyusunan laporan keuangan menggunakan aplikasi excel bagi siswa Sekolah Menengah Kejuruan Akuntansi. Pelatihan ini diberikan untuk siswa SMK Global Insan Cendekia Jakarta jurusan akuntansi yang berjumlah 21 orang. Metode pelaksanaan kegiatan ini adalah metode seminar dan praktik. Berdasarkan proses pelatihan yang telah dilaksanakan, siswa jurusan akuntansi memperoleh pemahaman tentang pemanfaatan aplikasi excel untuk menyusun laporan keuangan serta mengalami peningkatan keterampilan dalam menyusun laporan keuangan lebih mudah dan cepat. 
Faktor-Faktor Yang Mempengaruhi Kualitas Audit Yang Dimoderasi Oleh Auditor Switching (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 – 2021) Natasya Aprilia Hayatie Latuconsina; Hadiati Fitri
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 9 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v14i9.4173

Abstract

Penelitian ini bertujuan untuk menguji pengaruh audit delay, leverage, ukuran perusahaan dan kepemilikan institusional terhadap kualitas audit dengan auditor switching sebagai variabel moderasi. Penelitian ini menggunakan populasi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling dan didapat sampel 54 perusahaan sehingga total sampel selama periode 2017-2021 sebanyak 270. Penelitian ini menggunakan data sekunder yaitu laporan keuangan tahunan yang diperoleh dari situs resmi Indonesia Stock Exchange (IDX). Metode analisis yang digunakan adalah regresi logistik dengan aplikasi SPSS versi 29.0. Hasil penelitian menunjukan bahwa audit delay dan leverage tidak berpengaruh terhadap kualitas audit sedangkan ukuran perusahaan dan kepemilikan institusional berpengaruh terhadap kualitas audit. Auditor switching tidak mampu memoderasi pengaruh audit delay, leverage dan kepemilikan institusional terhadap kualitas audit, tetapi auditor switching mampu memoderasi pengaruh ukuran perusahaan terhadap kualitas audit.
Hubungan Kualitas Audit dengan Harga Saham Perusahaan Perbankan di Indonesia Auliffi Ermian Challen; Hadiati Fitri; Adinda Risma Juniarti
Reviu Akuntansi dan Bisnis Indonesia Vol 7, No 2 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i2.19083

Abstract

Latar Belakang: Harga saham mencerminkan penilaian pasar atas kinerja perusahaan pada saat publikasi laporan keuangannya. Laporan keuangan harus dilakukan proses audit oleh auditor independen agar dapat dipercaya oleh penggunanya. Oleh karena itu kualitas audit menjadi hal penting yang dapat mempengaruhi perubahan harga saham. Tujuan: Penelitian ini bertujuan untuk membuktikan secara empiris proksi dari kualitas audit yakni ukuran KAP, spesialisasi auditor, opini audit, dan audit tenure yang berpengaruh terhadap harga saham.Metode Penelitian: Jenis penelitian ini adalah penelitian kuantitatif korelasional. Populasi yang dipilih adalah perusahaan perbankan yang listing di BEI dari tahun 2016-2021. Pemilihan sampel menggunakan purposive sampling. Analisis data menggunakan regresi logistik dengan bantuan SPSS.Hasil Penelitian: Kualitas audit dengan proksi spesialisasi auditor dan opini audit berpengaruh positif terhadap harga saham. Sedangkan, kualitas audit dengan proksi audit tenure berpengaruh negatif terhadap harga saham serta ukuran KAP tidak berpengaruh terhadap harga saham.Keaslian/Kebaruan Penelitian: Penelitian ini menggunakan proksi spesialisasi audit. Karena perusahaan perbankan mempunyai regulasi yang ketat sehingga auditor yang melakukan audit diperlukan yang spesialis.
The Effect of Operational Audit, Internal Control, Implementation of Marketing Strategy and Sales Accounting Information System on Sales Effectiveness Rachman, Purie Ayu Istiningdyah; Fitri, Hadiati
Research of Accounting and Governance Vol. 1 No. 1 (2023): January 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.707 KB) | DOI: 10.58777/rag.v1i1.11

Abstract

The purpose of this study is to see if operational auditing, internal control, marketing strategy implementation, and sales accounting information systems have an impact on sales effectiveness. The research method employed in this study is quantitative. The data was collected using questionnaires, and the analysis method used was multiple linear regression. According to the findings of the study, operational auditing and accounting information systems have a significant impact on sales effectiveness. Internal control has no effect on the effectiveness of sales. Furthermore, the implementation of marketing strategies has an impact on sales effectiveness, but not significantly.
How Profitability, Leverage, Financial Distress, Institutional Ownership, and Capital Intensity affect Accounting Conservatism Setyanto, Kurniadi; Fitri, Hadiati; Zhafiraah, Nazma Riska
Research of Accounting and Governance Vol. 2 No. 1 (2024): JANUARY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i1.158

Abstract

This research seeks to ascertain how accounting conservatism is impacted by institutional ownership, profitability, leverage, financial hardship, and capital incentives. The study employs secondary data, specifically manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016–2020 timeframe, using a quantitative correlation research approach. Twenty-six companies made up the research sample. Purposive sampling was the method of sampling that was applied. Analysis using multiple linear regression is the analytical technique employed. The study's findings indicate that while financial distress and capital intensity are related to accounting conservatism, profitability, leverage, and institutional ownership do not. Management implications for accounting conservatism in relation to profitability, leverage, financial distress, institutional ownership, and capital are financial strategies. Implications related to capital intensity can influence the company's financial strategy; if capital intensity is related to the level of accounting conservatism, managers can consider a capital structure that is in accordance with conservative goals
SOSIALISASI HARMONISASI PERATURAN PERPAJAKAN BAGI GURU-GURU SMA Elmanizar, Elmanizar; Challen, Auliffi Ermian; Fitri, Hadiati
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 7 No. 3 (2023): Inovasi Sosial dan Penguatan Kapasitas Menuju Pembangunan Berkelanjutan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v7i3.1570

Abstract

The Law on Harmonization of Taxation Regulations covers the General Provisions and Procedures of Taxation, Income Tax, Value Added Tax, Taxpayer Voluntary Disclosure Program, Carbon Tax, and Excise. Because the Harmonization of Taxation Regulations contains new tax provisions (changes), teachers do not understand the contents of the Harmonization of Taxation Regulations. The purpose of this training on taxation is so that teachers can update their knowledge of the latest Tax regulations. So that the Economics subject material they teach will be updated, by Law No. 7 of 2021, namely Harmonization of Tax Regulations. The target of this training is economics teachers who are members of MGMP JP II. This training activity provides many benefits for teachers to increase the knowledge of Economics teachers in Taxation according to the latest regulations, namely Harmonization of Tax Regulations which at the same time becomes the uniformity of taxation material in Economics subjects in these various schools.
Co-Authors Adinda Risma Juniarti Andhyka Tyaz Nugraha Andi Yakub Auliffi Ermian Challen Auliffi Ermian Challen Bambang Priyo Cahyono Bane Uras Sugala Challen, Auliffi Ermian Christianus Manihuruk Desi Aryani Elmanizar . Elmanizar Elmanizar Elmanizar, Elmanizar Hasan, Nida Nadya Himmi Marsiati Inas Hasna Azizah Irsyam Risdawati Juniarti, Adinda Risma Kamal Anas Khairunisa Khairunisa Lilik Bayyinah Linda Weni Marlina Widiyanti Masnilam Hasibuan Maya Genisa Muhammad Ghazali Munfaati Natasya Aprilia Hayatie Latuconsina Oktavia M. Siagian Rachman, Purie Ayu Istiningdyah Rahmad Guntoro Sabarina Elfrida Manik Setyanto, Kurniadi Sri Hastuti Andayani Sri Rahmaida Sri Wuryanti Sulastri . Wan Apriyanti Lubis Wening Sari Yazid Zainur Isnen Yusro Hakimah Zhafiraah, Nazma Riska