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All Journal AKUNTABILITAS ETIKONOMI JURNAL ECONOMIA ProBank: Jurnal Ekonomi dan Perbankan Jurnal Pendidikan Indonesia Jurnal Manajemen dan Bisnis Sriwijaya Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Jurnal Ilmiah Ekonomi dan Bisnis Ikonomika : Jurnal Ekonomi dan Bisnis Islam Sinkron : Jurnal dan Penelitian Teknik Informatika IKRA-ITH Teknologi Jurnal Sains dan Teknologi Assets: Jurnal Akuntansi dan Pendidikan International Journal of Social Science and Business International Journal of Supply Chain Management IKRA-ITH ABDIMAS Journal of Indonesian Tourism, Hospitality and Recreation Eksis: Jurnal Riset Ekonomi dan Bisnis Comvice : Journal of community service Darmabakti Cendekia: Journal of Community Service and Engagements Jurnal Pendidikan dan Konseling Journal of Computer Networks, Architecture and High Performance Computing Yumary: Jurnal Pengabdian kepada Masyarakat Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Multidisciplinary: Applied Business and Education Research Jurnal Abdimas Bina Bangsa Al-Buhuts (e-journal) Society: Jurnal Pengabdian Masyarakat Annals of Human Resource Management Research JAMAIKA: Jurnal Abdi Masyarakat Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I International Journal of Multidisciplinary Sciences and Arts AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab Jurnal Manajemen Dan Akuntansi Medan MDP Student Conference Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Bakti Masyarakat Manajemen Jurnal Akademik Pengabdian Masyarakat Engagement: Jurnal Pengabdian Kepada Masyarakat KOPEMAS Jurnal Hasil Inovasi Masyarakat (JHIM) Jurnal Pengabdiaan Masyarakat Larisma Jurnal Ekonomi, Manajemen, Akuntansi Jurnal JEJAMA Manajemen Malahayati Pengabdian Deli Sumatera

Febrianty, Febrianty

Universitas Malahayati

Author-ID : 8228814

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PROSES PENYUSUNAN DOKUMEN PERENCANAAN DAN LAPORAN PERTANGGUNGJAWABAN PEMERINTAH DAERAH DI INDONESIA: PENDEKATAN KUALITATIF Jovan Febriantoko; - - Febrianty
MediaTrend Vol 12, No 2 (2017): Oktober
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v12i2.3067

This study aims to provide an overview of the process of preparing and analyzing factors that become obstacles in the process of preparation of planning documents and accountability reports of local governments in Indonesia. The type of research to be used is qualitative research. The type of data in this study is based on primary data. Technique data collection used is interview. Interviews were conducted in depth with semi-structured questions. Selection of participants with expert analysis techniques. The data analysis technique is using coding which consists of open coding, axial coding and selective coding. The result of the research shows that the process of preparation of planning documents and accountability reports to the local government is still experiencing constraints in the stages of resource identification, evaluation is limited to the implementation, not showing results-oriented activities, and preparing accountability report due to obligations. The inhibiting factors were found in the presence of coordination difficulties that occurred between the fields within the organization and the inability to identify the problem being experienced.

E-Schools Development In Filial Schools As A Solution To Improve Teaching And Learning Activities And The Effectiveness Of School Administration Febrianty Febrianty; Hendra Hadiwijaya; D. Tri Octafian
Jurnal Pendidikan Indonesia Vol 9 No 3 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Lembaga Pembinaan Khusus Anak (LPKA) Class I Palembang is a pilot LPKA throughout Indonesia that has successfully implemented distance learning / filial schools with the same standards as the main schools (technical learning management schools) in collaboration with the Palembang City Education Office, Palembang City Government and Provincial Government of South Sumatra. LPKA Class I Palembang organizes formal education (filial schools) starting from elementary, middle, and high school levels. The purpose of this study is to build an e-school system as an alternative in overcoming problems in the teaching and learning process and academic administration of schools. The system development method used in this study is the Rapid Application Development (RAD) method, with the following stages: Requirements Planning, RAD Workshop Design, and Implementation. The results of this study are children's e-school systems so that it becomes a solution for LPKA Class I Palembang in implementing learning and improving the quality of children's learning.

Kinerja Keuangan Perusahaan Property dan Real Estate di BEI Selama Periode 2012-2016 yang Termasuk di Indeks LQ45 (Studi pada Perusahaan yang Termasuk Pemeringkatan Indeks LQ45 Periode Februari 2017-Juli 2017) Febrianty -; Wulandari -
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 15, No 1 (2017): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v15i1.5642

Tujuan penelitian – Penelitian ini bertujuan untuk menganalisis kinerja keuangan perusahaan property dan real estate di BEI selama periode 2012-2016 yang termasuk dalam pemeringakatan LQ45 Periode Februari 2017-Juli 2017 sehingga didapatkan informasi apakah kriteria keuangan perusahaan menjadi dasar atau pertimbangan pemeringkatan.Metode Penelitian –Penelitian ini menggunakan populasi yaitu perusahaan-perusahaan sub sektor property dan real estate di BEI yang termasuk di Indeks LQ45 Periode Februari 2017-Juli 2017. Pemilihan perusahaan sub sektor tersebut karena paling banyak masuk dalam pemeringkatan LQ45 periode Februari 2017-Juli 2017. Perusahaan tersebut dinilai kinerja keuangannya selama periode 2012-2016. Teknik sampel yang digunakan dalam penelitian ini adalah metode pengambilan sampel non-random atau metode non-probability yang berupa purposive sampling. Berdasarkan kriteria tersebut, maka perusahaan yang menjadi sampel dalam penelitian ini berjumlah 5 (lima) perusahaan dari 6 perusahaan property dan real estate yang termasuk dalam pemeringkatan Indeks LQ45 di BEI. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif kuantitatif dan kualitatif.Temuan –Kinerja keuangan perusahaan sub sektor property dan real estate selama periode 2012-2016 yang masuk dalam pemeringkatan Periode Februari 2017-Juli 2017 untuk rasio likuiditas hanya Lippo Karawaci Tbk yang memiliki kondisi baik (sesuai standar industri), sedangkan untuk rasio keuangan lainnya yakni: rasio solvabilitas, rasio aktivitas, dan rasio profitabilitas dapat dinyatakan dalam kinerja buruk.Keterbatasan penelitian - Keterbatasan penelitian ini adalah fokus pada pemeringkatan perusahaan sub sektor property dan real estate dalam LQ45 Periode Februari 2017-Juli 2017saja, dikarenakan sebagai pembuktian apakah kriteria kinerja keuangan perusahaan menjadi dasar atau pertimbangan pemeringkatan tersebut oleh BEI.Originality/value – kebaharuan yang ditawarkan adalah menganalisis kinerja keuangan pada perusahaan yang masuk dalam pemeringkatan LQ45.

PENGARUH IMPLEMENTASI SISTEM INFORMASI AKUNTANSI MANAJEMEN (SIAM), DESENTRALISASI, DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA PENYUSUNAN ANGGARAN KABUPATEN EMPAT LAWANG febrianty febrianty; jovan febriantoko
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 14 No. 2 (2017)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v14i2.896

Abstract: The purpose of this research is to test and analyze the empirical evidence of the influence of management accounting information system implementation, decentralization, and clarity of budget targets to the performance of budget preparation of Regency of Empat Lawang. The study design is a causal or causal research. The type of data used in the form of primary data, namely in the form of questionnaires and partly done also with interviews directly. The sampling technique is purposive sample, with criteria: the employee working in the government environment of Empat Lawang Regency who served as Secretary / Secretary of SKPD, Head of Division / Head of Division, and Head of Section / Sub Head of Sub Division (Kasubid) who served in secretariat Regions, agencies, offices, bodies, and local technical institutions. The sample obtained is 204 SKPD apparatus from 36 SKPD in Empat Lawang District. SKPD apparatus that returned the questionnaire as many as 158 SKPD apparatus, meaning that the questionnaire processed as many as 158 questionnaires (no questionnaire data defects). The results achieved in this study are: The first hypothesis in this study which states that there is influence implementation of Management Accounting Information System (SIAM) on the performance of budget preparation at the local government of Empat Lawang Regency, accepted. The second hypothesis, there is the effect of decentralization on the performance of budget preparation at the local government of Empat Lawang Regency, rejected. The third hypothesis, there is the influence of clarity of budget targets on the performance of budget preparation at the regional government of Empat Lawang Regency, accepted. The fourth hypothesis, simultaneously the implementation of SIAM, decentralization, and clarity of budget targets had a significant effect on the performance of budget preparation at the local government of Empat Lawang Regency, accepted.Keywords: SIAM, decentralization, budget, performance, Four Lawang

EMPOWERING MSMES IN SUPPORTING THE TOURISM INDUSTRY BY FACILITATING MSMES FEATURES IN SMART TOURISM APPLICATIONS Sularso Budilaksono; Euis Puspita Dewi; Fahrul Nurzaman; Ahmad Rosadi; Febrianty Febrianty
Darmabakti Cendekia: Journal of Community Service and Engagements Vol. 4 No. 1 (2022): JUNE 2022
Publisher : Faculty of Vocational Studies, Universitas Airlangga

Background: PT. Yoy International Management is a sharia-based hotel development and management company that formed in October 2020. It was born during the Covid-19 pandemic that hit almost all sectors of the tourism and hospitality industry in the world. PT. Yoy Management take a role in the recovery period and enable the tourism, hospitality and MSME sectors to support tourism by carrying out the sharia concept (trust, transparency, accountability). Objective: To empower MSMEs so that their products or services can be accessed in the Smart Tourism application. Methods: The method used to carry out learning in the form of sharing, focus group discussions and consultation with MSME actors and providing facilities for products and services in smart tourism applications. Sharing session approach as many as 6 activities for 2 months. MSME actors can enter products and services offered to tourists through the Sharia-based Smart Tourism Information System managed by PT. Yoy Management. The total number of MSMEs participating consists of 23 people, i.e. 13% tourism object managers; 21,7% restaurant managers; 17,4% car rental managers; 17,4% MSME managers; 21,7% hotel managers; and 8,7% tourists. Results: Based on questions about the product displayed on the Yoy application, the following answers were obtained: 65,2% very well; 30,4% good; and 4,4% less. Based on questions about tourist payments for service/product orders, the following answers were obtained: 43,5% very easy; 52,9% easy; and 4,3% difficult. Conclusion: The empowerment of MSMEs in the tourism industry is expected to increase MSME income and regional income.

Pengaruh Intellectual Capital Terhadap Profitabilitas Perusahaan Sektor Makanan dan Minuman di Indonesia Febrianty Febrianty; Jovan Febriantoko
Assets: Jurnal Akuntansi dan Pendidikan Vol 7, No 1 (2018)
Publisher : Universitas PGRI Madiun

Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital terhadap profitabilitas perusahaan sektor makanan dan minuman di Indonesia. Intelectual Capital terdiri dari variabel: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), dan Structural Capital (STVA) sedang profitabilitas diproksikan dalam Net Profit Margin (NPM). Jenis data yang digunakan dalam penelitian ini berupa data sekunder berupa laporan tahunan perusahaan industri makanan dan minuman yang terdaftar di BEI pada tahun 2012-2016. Jumlah sampel sebanyak 8 perusahaan sektor makanan dan minuman. Teknik analisis data yang digunakan adalah analisis regresi. Hasil penelitian menunjukan intellectual capital (VACA, VAHU, STVA) berpengaruh terhadap profitabilitas (NPM) perusahaan sektor makanan dan minuman di Indonesia secara simultan. Sedangkan secara parsial proksi dari intellectual capital, hanya variabel VACA yang berpengaruh secara parsial terhadap NPM (proksi profitabilitas). Dengan demikian penelitian ini mendukung bahwa untuk meningkatkan kinerja keuangan perusahaan salah satunya peningkatan kontribusi manajemen melalui peningkatan produktivitas knowledge work and workers.

PENGARUH PEMAHAMAN PELAKU UKM DALAM MENYUSUN LAPORAN KEUANGAN TERHADAP IMPLEMENTASI LAPORAN KEUANGAN BERDASAR SAK ETAP DENGAN PERSEPSI PELAKU UKM SEBAGAI MODERATING VARIABLE Febrianty Febrianty; Divianto Divianto
International Journal of Social Science and Business Vol. 1 No. 3 (2017): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i3.11318

The purpose of this research is to know: a). The magnitude of the influence of SME Understanding Factors in preparing financial statements based on SAK-ETAP on the implementation of financial statements based on SAK-ETAP, b). The magnitude of the effect of the use and ease of use of financial statements under SAK-ETAP moderate against the implementation of financial statements based on SAK-ETAP. The independent variable is the understanding of SMEs in preparing financial statements and the dependent variable is the Implementation of Financial Statements. While moderating variable is perception of perpetrator of SME. The population in this study are all SMEs registered in BPS Palembang City amounted to 32,706 based on data in 2015. The sample of this study is SMEs in Sukarami District in Palembang City a number of 30 SMEs. The data were collected using questionnaires. Analyzer used to test H1 used simple linear regression model. While H2 - H3 tested with MRA (Moderated Regression Analysis). The results showed that the Influence of Understanding SMEs in Preparing Financial Statements based on SAK-ETAP on Implementation of Financial Statements in this study amounted to 0.747 or 74.7%. Interaction of Understanding SMEs in Preparing Financial Statements based on SAK-ETAP with the use of financial statements have a positive and significant impact on Implementation of Financial Statements (simultaneously) so that Hypothesis 2 supported. Interaction of Understanding SMEs in Preparing Financial Statements based on SAK-ETAP with the ease of use of financial statements have a positive and significant impact on Implementation of Financial Statements (simultaneously) so that Hypothesis 3 is supported. Keywords: Understanding, SME, financial statements, SAK ETAP

Project Supply Chain Management in Product Development: Study of Literature and its Development S. Salmiah; Ana Rusmardiana; Andi Desfiandi; Aswin Aswin; Febrianty Febrianty; Andi Reni; Abdul Nesser Hasibuan; Iswandi Idris; Muhammad Rafiq
International Journal of Supply Chain Management Vol 9, No 2 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.921 KB)

Abstract— The focus on logistics and supply chain management in most industries is as means for improving the competitiveness of the industry or companies. It is require developing a project supply chain management that reduces its cost, process and product development time, to stand in the market also not lose the benefits in the global market. To achieve a process and product that have low cost and improved quality there is requirement of combining project management techniques with current engineering resources. A good product team always works on the improvement of product quality, efficiency and cost effectiveness. They know that there are always new and innovative ideas are implemented. It is require setting the priorities of these ideas. This paper studies the different approaches of project supply chain management to developing a good product. There are many challenges faced by the developer to grow and expanding the products.

Public Preferences For Implementation of Sharia Hotel Facilities Euis Puspita Dewi; Sularso Budilaksono; Febrianty Febrianty; Fahrul Nurzaman; Ahmad Rosadi
Journal of Indonesian Tourism, Hospitality and Recreation Vol 5, No 1 (2022): Journal of Indonesian Tourism, Hospitality and Recreation (April Edition)
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jithor.v5i1.44647

A b s t r a c tThe purpose of this study is to investigate people's preferences for the use of sharia concepts in the provision of sharia hotel services. When not all of the sharia criteria are met, the community's preferences become extremely significant in determining the priorities that sharia hotel managers can satisfy in offering amenities that meet the sharia idea. This study used a quantitative descriptive method, using online surveys distributed to 109 community respondents in Indonesia. Respondents were chosen using convenience sampling and given a questionnaire with closed questions based on five sharia hotel facility requirements. This research resulted three major priorities selected by the respondents: 1) the selection of guests who come to stay and restrictions on visiting guests, 2) the provision of facilities for worship and purification as well as providing a religious atmosphere, 3) arrangement of male and female visitors in supporting facilities such as entertainment, fitness and swimming pools.A b s t r a kPenelitian ini bertujuan untuk menggali preferensi masyarakat mengenai penerapan konsep syariah dalam penyediaan fasilitas hotel syariah. Ketika belum semua kriteria syariah mampu diterapkan, preferensi masyarakat menjadi sangat penting untuk menentukan prioritas yang dapat dipenuhi oleh pengelola hotel syariah dalam menyediakan fasilitas yang memenuhi konsep syariah. Studi ini menggunakan metode deskriptif kuantitatif dengan menyebarkan kuesioner secara online pada 109 responden masyarakat di Indonesia. Responden dipilih dengan menggunakan convenience sampling dan diberikan kuesioner dengan pertanyaan tertutup, berdasarkan 5 kriteria fasilitas hotel syariah. Hasil penelitian ini menunjukkan bahwa terdapat 3 prioritas utama yang dipilih oleh responden: 1) pemilihan tamu yang datang menginap dan pembatasan tamu yang berkunjung, 2) penyediaan fasilitas untuk beribadah dan bersuci serta memberikan suasana religi, 3) penataan pengunjung pria dan wanita di fasilitas penunjang seperti hiburan, fitnes dan kolam renang.

Pelatihan dan Pendampingan Pengelolaan Keuangan Usaha dan Pemanfaatan Aplikasi Akuntansi UKM Febrianty Febrianty; Mutiara Lusiana Annisa; Yobi Nagoya Pratiwi; Triyana Putri; Putri Utami; Eka Lestari
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 4 (2022): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v2i4.1226

Purpose: SMEs are one of the vehicles that drive the country's economy in Indonesia. The existence of SMEs plays a major role in increasing the progress of a business wheel in Indonesia. As the driving force of the economy, SMEs must manage their finances well. Good financial management can be seen from how SMEs can plan business activities and control business activities properly. The purpose of this community service activity is to increase the application of science and technology in the Asyik Suka SME Community for the application of methods for managing business finances and the use of financial applications. Method: One of the methods used to manage finances well is to use Kakeibo. Kakeibo is a way of managing finances introduced by the Japanese. The media used in Kakeibo are envelopes and notes related to financial planning. Service activities will be carried out with the UKM Asyik Suka Community in Palembang City. In addition to using Kakeibo, service activities are also supported by the use of the SME Accounting Application. The SME Accounting Application is used to facilitate business activities by entering information related to SME finance. The method of service activities is carried out using lecture media and the practice of using Kakeibo and UKM Accounting Applications. Results: Based on the results of the questionnaire graph that the participants are in the 70-80% interval, it means that this service activity has a positive impact on increasing the application of science and technology to the participants. Conclusion: The service activities that have been carried out at the home of the Chairperson of the Asyik Suka MSME Community, namely Mrs. Yeni Rozak and the participants of the Asyik Suka MSME activity, totaling 11 MSME owners, from the discussion of material and direct practice to the participants of the Asyik Suka MSME Community service were greatly helped and increased knowledge about the use of technology to help businesses, especially in the use of MSME Accounting Application technology.

Co-Authors A. Jalaluddin Sayuti A. Jalaludin Sayuti A. Jalaludin Sayuti Abdillah, Fredika Abdul Nesser Hasibuan Abdul Rahman Acai Sudirman Aci Murhad Ahmad Ari Gunawan Sepriansyah Ahmad Muhammad Thantawi Ahmad Rosadi Ana Rusmardiana Ananta, Ronan Fasha Andi Desfiandi Andi Reni Anggraini, Putri Annisa, Mutiara Lusiana Arien Agustin Aswin Aswin Ayu Syafitri Azdy , Rezania Agramanisti Azmarani, Utami Barovih , Guntoro Budilaksono, Sularso budzana, Arya D Tri Octafian D. Divianto Darmawi Darmawi Devita Gantina Dewi , Euis Puspita Dina Dinata Divianto Divianto Divianto Divianto Divianto Divianto Divianto Dwi Wahyu Anggraini Eka Lestari Elly Susanti Euis Mufahamah Euis Puspita Dewi, Euis Puspita Fahmi Ajismanto Fahmi Ajismanto Fahrul Nurzaman Farida Farida Farista, Gita Fatmariani Fatmariani Fatmariani Febrian, Dimas Fitra Br Sihombing, Dame Elsya Gorda , A. Guntoro Barovih Guntoro Barovih, Guntoro Hagia Qatrunnada Hamzah, Ruth Samantha Harfinolla Amabel Kirani Harkandi Kencana, Woro Hendra Hadiwijaya Hendra Rotama Iftita Haz Qurnia Indah Setya Ramadhanti Indradewa, Rhian Iswandi Idris Jovan Febriantoko Jovan Febriantoko Kasman Bakry Kasman Bakry Kencana, Woro Harkandi Kurniawan, Hidayat Lestari Wuryanti Medy Antika Mr. I Gede Eko Putra Sri Sentanu Muhammad Irfan Pratama Muhammad Muhammad Muhammad Rafiq Munawara Munawara Munawara, Munawara Mutiara Lusiana Annisa Naufal, Faiz Akram Ahmad Nita Rahmawati, Nita Nizirwan Anwar Nuraisyah Nuraisyah Nurzaman, Fahrul Octafian, D. Tri Pramujati, Galih Iman Putri Anggraini Putri Utami Putri Utami Putri, Yecha Febrieanitha Rahyono Rahyono Rahyono, Rahyono Rahyono Ramadhini, Putri Aulia Rani Septiawati ranita refi refianti Reni Anggainy Rezania Agramanisti Azdy, Rezania Agramanisti Rezania, Rezania Ridha Afina Rita Martini S. Salmiah Sabila, Elga Chantika Saharani Saharani Saharani, Rizkhy Pramutya Sayuti, A. Jalaludin Sejati, Hiro Sepriansyah, Ahmad Ari Gunawan Siti Komaria Siti Komaria Siti Komsiah, Siti Sopian sopian Sudirman Sudirman Supitriyani, Supitriyani Surahmat Surahmat, Surahmat Suryani, Ni Suwarno, Muhammad Anno Suwartane, I Gede Agus Sya'ban, Gema Awal Syafitri, Ayu Syarif Permana Salingkat Thantawi, Ahmad Muhammad Tiur Simanjuntak Tiur Simanjuntak Triyana Putri Tutut Handayani Umi Rahmawati Wati, Reffika Winda Sari Woro Harkandi Kencana Wulandari - Wuryanti, Lestari Yobi Nagoya Pratiwi Yuliansyah Yuliansyah

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