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DETERMINAN AKUNTABILITAS KEUANGAN DENGAN KUALITAS INFORMASI LAPORAN KEUANGAN SEBAGAI VARIABEL INTERVENING PADA BADAN KEUANGAN DAERAH KOTA DEPOK Nur Fitri Dewi
JAMER : Jurnal Akuntansi Merdeka Vol. 4 No. 2 (2023): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v4i2.103

Abstract

This paper aims to study how internal control system and human resource competence affect the information quality of local government financial statement and how its impact on financial accountability. The data collection method was a questionnaire distributed to 50 samples of the Badan Keuangan Daerah, Kota Depok. The collected data was processed using SPSS 27.00 with t test and Path Analysis. The research results show that the internal control system and human resource competency have a positive effect on the local government financial statement. The internal control system and human resource competency also have a positive effect on financial accountability, both directly and indirectly, mediated by the quality of local government financial report information. In addition, the quality of local government financial report information has a direct and positive effect on financial accountability. The results of this research can be useful for the government as input and consideration in determining policies, especially regarding improving the quality of information on government financial reports and financial accountability.
Improving Sales Volume To Maintain Business Sustainability Through Digital Marketing And Financial Literacy For Msmes In Cilodong, Depok Nur Fitri Dewi
Neo Journal of economy and social humanities Vol 2 No 4 (2023): Neo Journal of Economy and Social Humanities, December 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i4.147

Abstract

Along with the dynamics of MSMEs in Indonesia, their development faces several problems related to whether the sustainability of MSMEs in Indonesia can be tested in the long term. The aim of this research is to determine the influence of digital marketing and financial literacy on sales volume and its impact on business sustainability in MSMEs in Cilodong, Depok, West Java. The population of this study is MSMEs Cilodong District, Depok City, West Java. The data collection method was a questionnaire distributed to 60 samples of MSMEs in Cilodong, Depok. The collected data was processed using SPSS 27.00 with t test and Path Analysis. The research results show that digital marketing and financial literacy have a positive effect on sales volume. Digital marketing and financial literacy also have a positive influence on business sustainability, both directly and indirectly, mediated by sales volume. Apart from that, sales volume has a direct effect on business sustainability. The results of this research can be useful for MSMEs as input and consideration in determining strategies, especially regarding Sales Volume and Business Sustainability of MSMEs in Cilodong, Depok.
LEVERAGING FINANCIAL TECHONOLOGY AND FINANCIAL LITERACY INTO BUSINESS SUSTAINABILITY AND ITS IMPACT ON PERFORMANCE OF MSMEs Nur Fitri Dewi
Jurnal Manajemen Dirgantara Vol 16 No 2 (2023): Jurnal Manajemen Dirgantara, Desember 2023
Publisher : Sekolah Tinggi Teknologi Kedirgantaraan

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Abstract

The development of MSMEs in Indonesia is currently very dynamic. However, there are still many MSME players who may not fully understand the importance of financial technology and financial literacy in their business, including in Alang - Alang Lebar District, Palembang, South Sumatra. The aim of this research is to determine the influence of financial technology and financial literacy on business sustainability and its impact on the performance of MSMEs in Alang - Alang Lebar, Palembang. The population of this research is Alang – Alang Lebar MSMEs. The data collection method was a questionnaire distributed to 100 samples. The data was processed using SPSS 27.00 with t test and Path Analysis. The research results show that financial technology and financial literacy do not have a positive impact on business sustainability. Financial technology and financial literacy have a positive significant impact on the performance of MSMEs in Alang - Alang Lebar, both directly and indirectly mediated by business sustainability. Moreover, business sustainability has a direct effect on performance of MSMEs. The results of this research can be benefical for MSMEs as input and consideration in determining strategies, especially regarding business sustainability and perfomance of MSMEs in Alang - Alang Lebar.
OPTIMIZING THE INFORMATION QUALITY OF FINANCIAL STATEMENT AND GOOD GOVERNMENT GOVERNANCE THROUGH INTERNAL CONTROL SYSTEM AND HUMAN RESOURCE COMPETENCE Dewi, Nur Fitri
Jurnal Manajemen dan Dinamika Bisnis (JMDB) Vol. 2 No. 2 (2023): JMDB (Jurnal Manajemen dan Dinamika Bisnis)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jmdb.v2i2.9350

Abstract

The purpose of this paper is to determine the influence of the internal control system and human resource competence on good government governance and its influence on the information quality of financial statements. The data collection method was a questionnaire distributed to 65 samples of the Regional Financial and Asset Management Agency (BPKAD) of South Sumatra Province. The collected data was processed using SPSS 27.00 with t-test and Path Analysis. The research results show that the internal control system and human resource competence have a positive effect on good government governance. The internal control system and human resource competence also have a positive influence on the information quality of financial statements, both directly and indirectly, mediated by good government governance. Apart from that, good government governance has a direct and positive effect on the information quality of financial statements. The results of this research can be helpful for the government as input and consideration in determining policies, especially regarding improving good government governance and the quality of information on government financial statements.Keywords: Internal Control System; Human Resource Competence; Good Government Governance; The Information Quality of Financial Statement
PERAN STANDAR AKUNTANSI PEMERINTAHAN DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DAN AKUNTABILITAS KEUANGAN Dewi, Nur Fitri
Jurnal Profiet Vol 5 No 1 (2024): Jurnal Profiet
Publisher : STIE Perbankan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine the influence of government accounting standards and internal control systems on the quality of local government financial report information and their impact on financial accountability. The data collection method used was a questionnaire distributed to 50 samples of the Depok City Regional Financial Agency. The collected data was processed using SPSS 27.00 with t test and Path Analysis. The research results show that government accounting standards and internal control systems have a positive effect on local government financial reports. Government accounting standards and internal control systems also have a positive effect on financial accountability, both directly and indirectly, mediated by the quality of local government financial report information. In addition, the quality of local government financial report information has a direct and positive effect on financial accountability. The results of this research can be useful for the government as input and consideration in determining policies, especially regarding improving the quality of information on government financial reports and financial accountability. Keywords: Government Accounting Standards, Internal Control Systems, Quality of Financial Report Information, Accountability
Optimalisasi UMKM “Go Digital” Melalui Literasi Digital dan Literasi Financial UMKM Keripik Basreng Bibu Tirtajaya, Depok Rachmawati, Dwi; Wijaya, Hadi; Haryudiniarti, Ayu Nurul; Dewi, Nur Fitri
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 7, No 2 (2024): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v7i2.6569

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki kontribusi yang besar terhadap perekonomian Indonesia. Namun, hampir semua sektor usaha, terutama UMKM, terpengaruh oleh dampak ekonomi yang ditimbulkan oleh pandemi Covid-19. Pandemi ini menyebabkan Indonesia mengalami penurunan pertumbuhan ekonomi sekitar 0,1% pada tahun 2020. Tantangan utama yang dihadapi oleh para pelaku usaha terletak pada aspek pemasaran, yang sebelumnya mengandalkan penjualan langsung. Transaksi jual-beli yang biasanya dilakukan secara tatap muka sekarang harus bergeser ke ranah online secara digital. Namun kurangnya pengetahuan mengenai digital menjadi penghambat dalam prosesnya, hal ini pun dirasakan oleh UMKM Keripik Basreng Bibu di Kelurahan Tirtajaya. Minimnya informasi mengenai digital dan usaha yang masih konvensional dari pemasaran, manajemen keuangan hingga produksi menyebabkan rendahnya tingkat keberlangsungan usaha UMKM Keripik Basreng Bibu. Pengabdian masyarakat ini bertujuan untuk meningkatkan kemampuan pelaku usaha khususnya UMKM Keripik Basreng BIBU dalam literasi digital dan literasi finansial. Penggunaan teknologi informasi diharapkan dapat menjadi solusi bagi pelaku UMKM dalam mengatasi masalah penjualan, pemasaran, dan keuangan. Namun, tantangan muncul karena kesulitan dalam penerapan teknologi informasi, khususnya bagi pedagang pasar atau pelaku usaha. Perubahan perilaku yang berbasis digital memerlukan pelatihan dan pendampingan di bidang penjualan, pemasaran, dan keuangan. Solusi untuk mitra saat ini adalah pelatihan literasi digital dan literasi finansial, serta pendampingan dalam digital marketing, pengemasan, dan pencatatan keuangan untuk mendukung keberlanjutan usaha UMKM Keripik Basreng Bibu.
Peningkatan Penyusunan Laporan Keuangan Berbasis Standar Akuntansi Keuangan EMKM dan Pemeliharaan Keberlanjutan Usaha melalui Pemahaman Akuntansi dan Teknologi Informasi Akuntansi Dewi, Nur Fitri
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Along with the dynamics of MSMEs in Indonesia, their development faces several problems related to whether the sustainability of MSMEs in Indonesia can be tested in the long term. One of them is caused by capital problems which are often found because MSMEs do not yet have structured financial reports based on SAK EMKM so that they are eligible and accepted when applying for loans. The aim of this research is to determine the influence of understanding accounting and accounting information technology on the preparation of SAK EMKM-based financial reports and their impact on business sustainability for MSMEs in Cilodong, Depok, West Java. The population of this research is MSMEs, Cilodong. The data collection method was a questionnaire distributed to 100 samples of MSMEs in Cilodong, Depok. The collected data was processed using SPSS 27.00 with t test and Path Analysis. The research results show that understanding accounting and accounting information technology has a positive effect on the preparation of SAK EMKM-based financial reports and business sustainability. The results of this research can be useful for MSMEs as input and consideration as well as adding insight, especially regarding the preparation of financial reports and the sustainability of MSME businesses in Cilodong, Depok.
ANALISIS STRATEGI GREEN BRANDING SEBAGAI USAHA MENCIPTAKAN SUSTAINABLE COMPETITIVE ADVANTAGE UNTUK MENINGKATKAN KINERJA PEMASARAN DI ERA EKONOMI GLOBAL PADA BRAND FASHION LOKAL KOTA BANDUNG Rachmawati, Dwi; Udriyah, Udriyah; Dewi, Nur Fitri
Among Makarti Vol 17, No 1 (2024): Among Makarti
Publisher : STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v17i1.624

Abstract

Abstract : Awareness of the importance of environmentally friendly practices in the fashion industry is increasing, especially in the city of Bandung, one of the centers of the fashion industry in Indonesia. Along with this development, the concept of green branding is increasingly receiving attention as a strategy to increase competitiveness and marketing performance. This research aims to evaluate the influence of green branding on marketing performance with business sustainability as a mediating variable. This research uses the path analysis method to understand the relationship between these variables. Primary data was collected through a questionnaire distributed to 60 respondents who are fashion brand entrepreneurs in the city of Bandung. Data analysis was carried out using quantitative methods with the help of SPSS software. The research results show that green branding has a positive influence on marketing performance through business sustainability. In other words, business sustainability plays a mediating role in increasing the effectiveness of green branding on marketing performance. The main conclusion from this research is that effective implementation of green branding can improve the marketing performance of fashion businesses, with business sustainability as a key factor that strengthens this relationship.Abstrak : Kesadaran akan pentingnya praktik ramah lingkungan dalam industri fashion semakin meningkat, khususnya di Kota Bandung yang merupakan salah satu pusat industri fashion di Indonesia. Seiring dengan perkembangan ini, konsep green branding semakin mendapat perhatian sebagai strategi untuk meningkatkan daya saing dan kinerja pemasaran. Penelitian ini bertujuan untuk mengevaluasi pengaruh green branding terhadap kinerja pemasaran dengan keberlanjutan usaha sebagai variabel mediasi. Penelitian ini menggunakan metode path analysis untuk memahami hubungan antara variabel-variabel tersebut. Data primer dikumpulkan melalui kuesioner yang disebarkan kepada 60 responden yang merupakan pelaku usaha brand fashion di Kota Bandung. Analisis data dilakukan menggunakan metode kuantitatif dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa green branding memiliki pengaruh positif terhadap kinerja pemasaran melalui keberlanjutan usaha. Dengan kata lain, keberlanjutan usaha berperan sebagai mediasi dalam meningkatkan efektivitas green branding terhadap kinerja pemasaran. Kesimpulan utama dari penelitian ini adalah bahwa implementasi green branding yang efektif dapat meningkatkan kinerja pemasaran pelaku usaha fashion, dengan keberlanjutan usaha sebagai faktor kunci yang memperkuat hubungan ini.
Pengenalan dan pelatihan Pemilu berbasis IT (E-voting) pada Badan Pengawas Pemilu (Bawaslu ) dan masyarakat di Kota Depok Nora Listiana; Untung Suprihadi; Ribut Nawang Sari; Risna Oktaviati; Halimatuz Zuhriyah; Risma Ekawati; Dwi Rachmawati; Hadi Wijaya; Nur Fitri Dewi; Febria Anjara; Anindya Hapsari
Pengabdian Masyarakat Ilmu Pendidikan Vol. 3 No. 2 (2023): JURNAL PEMIMPIN - PENGABDIAN MASYARAKAT ILMU PENDIDIKAN - Edisi Agustus 2023
Publisher : FKIP Universitas Citra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37792/pemimpin.v3i2.1013

Abstract

Abstrak Partisipasi pemilih dalam Pemilihan Umum menjadi salah satu kebutuhan untuk keberlanjutan demokrasi agar tidak terhambatnya sistem politik di Indonesia. Munculnya e-voting diharapkan dapat meningkatkan partisipasi pemilih pada Pemilihan Umum. Pemilih pemula lebih memiliki intensi untuk menggunakan e-voting pada pemilihan umum dibandingkan pemilih dewasa dan pemilih orang tua. Responden yang temasuk pemilih pemula dalam penelitian tersebut merupakan responden pada usia sekolah dan kuliah yang memiliki kemampuan untuk menggunakan teknologi, menerima dan terbuka adanya teknologi baru. Namun, di tengah optimisme pemerintah dalam penerapan e-voting, muncul tantangan besar bagi pemerintah yaitu masih awamnya masyarakat tentang e-voting. Kata Kunci : E-voting, Pemilu Teknology. Abstract Voter participation in general elections is one of the necessities for the continuation of democracy so that the political system in Indonesia is not hampered. The emergence of e-voting is expected to increase voter participation in general elections. Beginner voters have more intention to use e-voting in general elections than adult voters and elderly voters. Respondents who included novice voters in this study were respondents at school and college age who had the ability to use technology, accept and be open to new technologies. However, in the midst of the government's optimism in implementing e-voting, a major challenge arose for the government, namely that the public was still unfamiliar with e-voting. Keywords : Election, E-votting, Technology
Coronanomics: Implications of COVID-19 Pandemic in The Economy in Indonesia Maghfuriyah, Alfi; Dewi, Nur Fitri; Antono, Zakia Maulida
Jurnal Teknologi dan Manajemen Vol. 22 No. 2 (2024): JURNAL TEKNOLOGI DAN MANAJEMEN (AUGUST)
Publisher : Politeknik STMI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52330/jtm.v22i2.255

Abstract

Coronanomics is the impact of the Covid-19 pandemic on the economy. The purpose of this study is to analyze the impact of the Covid-19 pandemic on the macro economy which includes several macro indicators, namely data on economic growth, inflation rates, interest rates, consumption, and investment in Indonesia as well as government policy responses in overcoming the Covid-19 pandemic. This study uses a literature study by taking data from several literatures that support the research process. This study uses quantitative data that is described qualitatively to analyze the impact on the macro economy. Data collection techniques used by listening and analyzing data by means of data reduction, data display, and an overview about the literature to be developed in this study. The results showed that the Indonesian economy in the third quarter of 2021 increased by 3.51% (yoy), although it slowed down compared to the previous quarter's achievements, household consumption grew by 1.03% (yoy). Investment growth slowed by 3.74% (yoy), supported by construction investment. The government's consumption performance was 0.66% (yoy), in line with the reallocation of spending to accelerate the national economic recovery program, including the handling of the Covid-19 delta. The inflation rate in October 2021 was 0.93%, a decrease compared to inflation in 2020 of 1.66%. The government's policy responses that have been carried out in order to overcome the Covid-19 pandemic are divided into two, namely through the Covid-19 Handling Policy and the National Economic Recovery Policy (PC-PEN).