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All Journal Account : Jurnal Akuntansi, Keuangan dan Perbankan JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Ilmiah Multidisiplin Indonesia Jurnal Akademik Pengabdian Masyarakat JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Fitriya Andriyani
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Physics Social Sciences

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Pengaruh Return On Asset dan Debt To Equity Ratio Terhadap Nilai Perusahaan PT Bank ABC Pada Bulan Januari-Desember 2023 Siska Nurchofifa; Diah Nur Hayati; M. Dadung Bimantoro; Shonya Putri Asalisa; Fitriya Andriyani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1 (2024): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i1.59

Abstract

ROA is a ratio that measures a company’s ability to generate profits from its assets, while DER is a ratio that measures the proportion of debt to equity in the company’s capital structure. The research method used is multiple linear regression analysis, which allows the researcher to examine the relationship between two independent variables (ROA and DER) and the dependent variable (firm value). The results of the study indicate that ROA has a positive and significant effect on firm value, suggesting that increased efficiency in asset utilization will enhance firm value. Conversely, DER has a negative effect, indicating that an increased proportion of debt to equity can reduce firm value. The conclusion of this study is that to enhance firm value, PT Bank ABC needs to focus on improving the efficiency of asset utilization and better manage its capital structure to reduce dependence on debt.
Optimalisasi Pembelajaran Sistem Informasi Akuntansi dengan Penyusunan Aplikasi berbasis Excel dalam Mendukung Strategi Pemasaran dan Keuangan Digital Oktaviani, Siska Aprilia; Oryza Ardhiarisca; Fitriya Andriyani; Berlina Yudha Pratiwi; Candra Pramula Pinandita
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 2 (2024): DECEMBER EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i2.7227

Abstract

This study aims to examine the effectiveness and satisfaction of students with accounting information systems education through the development of Excel-based applications in enhancing their understanding of accounting information systems and digital financial strategies, as well as to evaluate its impact on strengthening digital marketing strategies. The research simultaneously explores the use of simple technology-based accounting education, such as Excel, with two important dimensions in digital business: finance and marketing. The results of the regression analysis indicate that understanding accounting information systems and the integration of digital financial strategies have a significant influence on the satisfaction and effectiveness of learning, while the strengthening of digital marketing strategies does not show a significant impact. These findings suggest that while the development of Excel-based applications is effective in supporting digital financial aspects, a different or additional approach is needed to strengthen digital marketing capabilities. This study arises from the urgent need to develop learning methods that not only enhance theoretical understanding but also practical skills relevant to the workforce in the digital era. Therefore, it is hoped that this research can contribute to the development of a more holistic and integrated curriculum that can more effectively prepare students to face challenges in the digital industry.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS EXCEL PADA BUMDes SIMPAN PINJAM DESA WONOREJO, KENCONG, JEMBER Indy Fathimatuz Zahro; Aldira Grafit L.P.; Fika Amin Nur Aini; Siti Nur Indri Munawwaroh; Muhammad Hanip; Isnaini Azanil Isma; Fitriya Andriyani
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 3 (2025): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i3.4720

Abstract

Pelatihan penyusunan laporan keuangan berbasis Excel telah dilaksanakan di BUMDes Simpan Pinjam Desa Wonorejo, Kencong, Jember. Kegiatan ini bertujuan untuk meningkatkan pengelolaan keuangan serta transparansi dan akuntabilitas BUMDes. Metode yang digunakan meliputi sosialisasi dan pendampingan, dengan tahapan koordinasi awal, FGD, observasi, dan analisis transaksi. Hasil dari kegiatan ini adalah adanya peningkatan pemahaman pengelola BUMDes terkait penyusunan laporan keuangan yang lebih baik. Pelatihan ini diharapkan dapat mendukung BUMDes Simpan Pinjam Desa Wonorejo dalam mengoptimalkan peran sebagai akselerator desa melalui tata kelola keuangan yang transparan dan akuntabel.
Hedging strategy against exchange rate volatility in Indonesian export-import companies : a case study on PT Astra International, Tbk Muhammad Bahanan; Prisilia Angel Tantri; Fitriya Andriyani; Rezha Isyraqi Qastalano
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 09 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) October 2025
Publisher : Sean Institute

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

Abstract

This study aims to explore and evaluate the hedging strategies employed by PT Astra International Tbk in managing exchange rate volatility resulting from its export-import activities. Using a qualitative approach with a case study method, the research utilizes secondary data from financial statements, annual reports, and official disclosures from 2020 to 2024. The findings reveal that Astra consistently applies both financial hedging using instruments such as forward contracts and cross-currency swaps and natural hedging through currency alignment in operational flows. Despite occasional accounting losses from derivative instruments, the company demonstrates high hedging effectiveness, averaging over 98% in reducing potential exchange rate losses. This study contributes to the understanding of risk management practices in emerging market corporations and underscores the importance of integrating derivative instruments into corporate treasury systems. The results offer practical insights for companies facing foreign exchange risk and support theoretical frameworks on financial risk mitigation and corporate governance.
Nurturing Roses and Urban Dreams by Utilizing Village Budgets for Sustainable Growth in Karangpring and Jubung Siska Aprilia Oktaviani; Berlina Yudha Pratiwi; Fitriya Andriyani; Oryza Ardhiarisca
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i2.y2025.p175-194

Abstract

This study aims to analyze the allocation of village funds for sustainable development and calculate the carbon footprint associated with village activities. Using a qualitative case study approach, data were collected through in-depth interviews with village heads and analysis of the 2023 Village Budget (APBDes) documents. The findings show that both villages allocate a significant portion of their budgets to infrastructure, community services, and social security. However, not all budget allocations directly contribute to measurable carbon emissions, only certain items such as raw materials, IT tools, and vehicles. This study contributes to the understanding of how effective budget allocation and sustainable practices can reduce carbon footprints and promote the importance of implementing sustainable development at the village level. Both villages in the study can significantly improve sustainable development efforts by focusing on providing environmentally friendly materials, improving energy efficiency, and involving community participation in planning. These findings can be a model for other villages in Indonesia that want to achieve sustainable development.
Co-Authors Aldira Grafit L.P. Berlina Yudha Pratiwi Diah Nur Hayati Fika Amin Nur Aini Indy Fathimatuz Zahro Isnaini Azanil Isma M. Dadung Bimantoro Muhammad Bahanan Muhammad Hanip Oktaviani, Siska Aprilia Oryza Ardhiarisca Pinandita, Candra Pramula Prisilia Angel Tantri Rezha Isyraqi Qastalano Shonya Putri Asalisa Siska Aprilia Oktaviani Siska Nurchofifa Siti Nur Indri Munawwaroh