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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Penelitian Ekonomi Manajemen dan Bisnis "JAMASTIKA" Jurnal Mahasiswa Teknik Informatika Jurnal Media Akademik (JMA)
Febrianti Novita
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Febrianti Novita; Riska Septi Ariani; Selma Nevira Shinta Putri; Soputan Sylvia Setyani; Allysia Safira Putri Palevy
Jurnal Media Akademik (JMA) Vol. 1 No. 1 (2023): JURNAL MEDIA AKADEMIK
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/JMA/v1i1.11

Abstract

Jurnal Pengaruh Corporate Governance Terhadap Manajemen Laba memiliki tujuan untuk mengetahui bagaimana praktik manajemen laba berhubungan dengan tata kelola perusahaan. Penelitian ini menganalisis faktor-faktor seperti kepemilikan institusional, kepemilikan manajemen, kepemilikan asing, dan keberadaan komisaris independen. Penemuan menunjukkan bahwa kepemilikan manajerial dan kepemilikan asing mempengaruhi praktik manajemen laba, sementara kepemilikan manajerial dan kepemilikan asing mempengaruhi praktik manajemen laba.
Analisis Fundamental Makro, Growth Opportunity Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan, Kinerja Keuangan, Struktur Modal Sebagai Variabel Intervening Pada Perusahaan Manufaktur Sub Sektor Otomotif di Bursa Efek Indonesia (BEI) Febrianti Novita; Hwihanus Hwihanus
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i3.2814

Abstract

This research aims to determine the effectmacro fundamentals, growth opportunity on company value with ownership structure, financial performance, capital structure as intervening variables in automotive sub-sector manufacturing companies on the INDONESIAN STOCK EXCHANGE (BEI). The population in this research are automotive sub-sector companies listed on the INDONESIAN STOCK EXCHANGE (BEI) in 2019-2023. The sampling technique uses Purposive Sampling technique. The analysis tool in this research uses SmartPLS 4. The research results prove thatMacro Fundamentals have no significant effect on Company Value, Growth Opportunity has a significant effect on Company Value, Ownership Structure has a significant effect on Company Value, Financial Performance has no significant effect on Company Value, Capital Structure has a significant effect on Company Value.
Analisis Perbandingan Kinerja Keuangan Pada Perusahaan Bidang Otomotif Periode Tahun 2019-2023 Stefani Sindita Sari; Intan Pandini; Astri Ayu Pramesti; Nadia Fransiska Dewi; Febrianti Novita; Cholis Hidayati
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 4 No. 1 (2025): Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v4i1.4739

Abstract

This study aims to analyze and compare the financial performance of five automotive companies in Indonesia during the period 2019–2023. The five companies analyzed are PT. Indomobil Sukses Internasional Tbk, PT. Garuda Metalindo Tbk, PT. Mitra Pinasthika Mustika Tbk, PT. Astra Internasional Tbk, and PT. Indospring Tbk. The approach used in this study is qualitative descriptive, with data collected through documentation of annual financial reports from 2019 to 2023 and related literature studies. Data analysis was carried out by calculating financial ratios for each company and year, and comparing performance between companies in the same period. The results of the study show significant variations in the financial performance of companies, where some companies show good stability and efficiency, while others face challenges that require improvements in operational policies and financial management strategies. These findings provide important insights for decision making by stakeholders in the automotive industry.
Penerapan Sistem Informasi Akuntansi Dalam Pengelolaan Keuangan Pada UMKM Makanan dan Minuman Manggasari Kecamatan Tambaksari Kota Semarang Febrianti Novita; Veronica Erva Yorinda; Irda Agustin Kustiwi
Jurnal Mahasiswa Teknik Informatika Vol. 4 No. 2 (2025): Volume 4 Nomor 2 Oktober 2025
Publisher : Universitas Ngudi Waluyo

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

Abstract

Usaha kecil dan menengah (UKM) sekarang menjadi suatu hal yang berperan penting pada perkembangan perekonomian Indonesia. Banyak perusahaan kecil dan menengah (UKM) masih secara manual mendokumentasikan transaksi keuangan dan menyiapkan laporan keuangan untuk organisasi mereka saat ini dalam sejarah. Penelitian ini bertujuan untuk membantu dalam pengembangan sistem informasi akuntansi (SIA) untuk usaha kecil dan menengah. Penelitian tersebut memakai penelitian deskriptif kualitatif yang berfokus pada pendeskripsian data atau fakta. Temuan ini didasarkan pada data penelitian asli yang dikumpulkan di UMKM Makanan dan Minuman Manggarsari langsung di lokasi penelitiannya. Penulis memakai teknik analisis data induktif dan mengumpulkan data dari satu sumber. Hasil penelitian kualitatif adalah hasil dari pendekatan ini. Peneliti menemukan jika sistem komputer bisa menyimpan informasi lebih efektif, efisien, serta akurat untuk digunakan pemilik UMKM dalam mengambil keputusan mengenai perusahaan mereka, yang sesuai dengan temuan penelitian. Kata kunci: Sistem informasi akuntansi; Usaha Mikro Kecil dan Menengah; Keuangan; Efektif; Efisien   Small and medium enterprises (SMEs) currently play an important role in Indonesia's economic growth. Many small and medium-sized enterprises (SMEs) still manually document financial transactions and prepare financial reports for their organizations at this point in history. The purpose of this research is to assist in the development of an accounting information system for small and medium enterprises. This finding is based on the original research data collected at Manggarsari SMEs directly from the field or research location. Researchers used inductive data analysis techniques and collected data from one source. The results of qualitative research are the result of this approach. Researchers found that a computer-based system can make the data storage process more effective, fast and accurate for SMEs owners to use in making decisions about their company, according to research findings. Keywords : Accounting information system; Micro small and Medium Enterprises; Finance; Effective; Efficient
Co-Authors Allysia Safira Putri Palevy Astri Ayu Pramesti Cholis Hidayati Hwihanus Hwihanus Intan Pandini Kustiwi, Irda Agustin Nadia Fransiska Dewi Riska Septi Ariani Selma Nevira Shinta Putri Soputan Sylvia Setyani Stefani Sindita Sari Veronica Erva Yorinda