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All Journal Jurnal Pendidikan Kewarganegaraan Dan Filsafat Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Jurnal Akuntan Publik Pusat Publikasi Ilmu Manajemen Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Cindy Fredicia Putri
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Analisis Pelaporan Keuangan Segmentasi Pada PT. Indofood Sukses Makmur Tbk Cindy Fredicia Putri; Yolanda Citra; Hesti Juliani; Agum Murtaib; Siti Rodiah
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.900

Abstract

Financial reporting is one of the activities carried out by companies that have gone public, financial reporting can assist users in making decisions or policies to develop activities. Segment and interim financial statements are one of the reports that need to be disclosed in the company's financial statements. The purpose of segment and interim financial reports is to provide information about the different types of business activities and the economic environment in which the company operates. Fulfillment of this objective will help users of financial statements to better understand the company's performance and assess future cash flow prospects, as well as be able to make more informed judgments about the company as a whole. The purpose of this study is to analyze the determination of reporting segments using the ten percent test on revenue and profit and loss in the financial statements of PT.Indofood Sukses Makmur Tbk for 2018-2022 in accordance with PSAK number 5. The research method used is a qualitative research method, the sample used is a purposive sampling technique, which is a sampling technique with certain considerations. The sample taken comes from the Financial Statements of PT.Indofood Sukses Makmur Tbk segment which consists of 4 segments namely Branded Consumer Products, Bogasari, Agribusiness and Distribution. The research results show that the distribution segment does not need to be reported because it does not pass the 10% test on income for 5 years (2018-2022), the agribusiness segment and the distribution segment do not pass the 10% test on profit and loss in 2018 and 2019 but in 2020, 2021 ,2022 the agribusiness segment passed the 10% test on profit and loss, and the 10% test on distribution segment assets did not pass the test for 5 years (2018–2022). And the bogasari segment only in 2020 did not pass the 10% test on assets.
Analisis Strategi Pemasaran Sebagai Strategi Persaingan Bisnis: Studi Kasus Bisnis Kuliner Rumah Makan Talago Biru di Kota Pekanbaru Cindy Fredicia Putri; Atika Fitriani; Devinda Ramdani; Aisyah Rahmatul Fitri; Dian Puji Puspita Sari
PPIMAN : Pusat Publikasi Ilmu Manajemen Vol. 2 No. 3 (2024): Juli : PPIMAN : Pusat Publikasi Ilmu Manajemen
Publisher : Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v2i3.427

Abstract

This study aims to analyze marketing strategies as an effort to increase the competitiveness of the Talago Biru restaurant business in Pekanbaru City. The research method used is descriptive with a qualitative approach. Data was collected through semi-structured interviews using an interview guide as the main tool for collecting information. The research results show that Talago Biru has succeeded in implementing effective marketing strategies to expand their target market and maintain business competitiveness. This strategy includes market segmentation based on geographic and demographic criteria, determining appropriate target markets, as well as using a comprehensive marketing mix (product, price, place and promotion). Supporting factors in implementing this strategy include consistent product quality, service that satisfies customers, and complete business licensing. However, there are also inhibiting factors such as limited raw materials and tight market competition. This study provides an in-depth understanding of how marketing strategies can be a crucial factor in increasing business competitiveness in the culinary industry.
Membangun Jiwa Patriotisme Melalui Pendidikan Kewarganegaraan Bagi Generasi Muda Atika Fitriani; Cindy Fredicia Putri; Putri Dasti S Harahap; Ilham Hudi
Garuda: Jurnal Pendidikan Kewarganegaraan Dan Filsafat Vol. 2 No. 3 (2024): September : Jurnal Pendidikan Kewarganegaraan dan Filsafat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/garuda.v2i3.3924

Abstract

One concept of education known as civic education aims to educate young people to become citizens with character. The purpose of this education is to teach young people to think critically about national and international issues so that they can make changes to improve the condition of Indonesia, and show that civic education can build young people who have a sense of nationalism, love for the country, and tolerance. This research uses qualitative methodology to analyze literature and descriptive data to show how important civic education is to build responsible and honest characters. The research shows that civic education includes an understanding of the political and legal system as well as instilling positive attitudes, values and morals in everyone. It is expected that the next generation has a strong personality and can contribute positively to society. Therefore, this study emphasizes how important civic education is in preparing individuals to become active, responsible citizens and play a role in building an inclusive and democratic societ
Analisis Dampak Kenaikan Tarif Pajak Pertambahan Nilai (PPN) 11% Terhadap PT Sari Kencana Fitriani, Atika; Cindy Fredicia Putri; Dwi Fionasari; Putri Dasti S Harahap; Sarifah Aini Hasibuan
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 1 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i1.4181

Abstract

This research examines the impact of increasing the Value Added Tax (VAT) rate to 11% on PT operations. Sari Kencana, a transportation services company. The aim of the research is to analyze the influence of this policy on ticket sales, market demand, and the company's adaptation strategy. The research uses qualitative methods with descriptive analysis, collecting primary data through interviews and observations, as well as secondary data from related documents. The research results show that the increase in VAT rates affects operational costs and people's purchasing power, which results in a decrease in the number of customers. To overcome these challenges, PT Sari Kencana adjusts ticket prices, optimizes operational costs, improves service quality, and utilizes technology, such as developing ticket ordering applications. This strategy helps companies maintain competitiveness and customer loyalty, despite pressures due to fiscal policy.
Perilaku Etika Bisnis Dalam Meningkatkan Kualitas Kinerja Karyawan pada CV Khazha Vision Cindy Fredicia Putri; Putri Dasti S Harahap; Yolanda Citra; Agustiawan
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 3 No. 2 (2025): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : Jurnal Inovasi Bisnis Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51922/jibma.v3i2.160

Abstract

This study aims to analyze the application of business ethics to CV Khazha Vision in improving the quality of employee performance. With descriptive qualitative methods, data were collected through interviews and direct observation in the field. The results of the study show that the principles of business ethics such as fairness, autonomy, honesty, and respect for individuals are applied consistently in companies. These principles create an inclusive work environment, increase employee motivation, and encourage productivity. In addition, the company maintains open communication, provides training, and respects the freedom of employees to take the initiative as long as it is in accordance with the organization's rules. The implementation of good business ethics not only strengthens employee loyalty but also improves the company's reputation, thereby supporting sustainable business growth.
Co-Authors Agum Murtaib Agustiawan Aisyah Rahmatul Fitri Atika Fitriani Devinda Ramdani Dian Puji Puspita Sari Dwi Fionasari Fitriani, Atika Hesti Juliani Ilham Hudi Putri Dasti S Harahap Sarifah Aini Hasibuan siti rodiah Yolanda Citra