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<![CDATA[Pengaruh Sistem Akuntansi Manajemen, Desentralisasi Terhadap Kinerja Manajerial Dengan Ketidakpastian Lingkungan Sebagai Variabel Moderasi ]]>
<![CDATA[Nanda Febiana]]>;
<![CDATA[Elvin Bastian]]>;
<![CDATA[Fara Fitriyani]]>
<![CDATA[ Tirtayasa Ekonomika Vol 18, No 1 (2023) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jte.v18i1.18638
<![CDATA[This study aims to examine the effect of management accounting systems and decentralization on managerial performance with environmental uncertainty as a moderating variable. This research is a type of quantitative research, data collected using primary data and questionnaires to obtain information to respondents, namely middle managers who work in the hotel industry in Serang Regency, the method used in this research is purposive sampling using SPSS. The results of this study are 1) Management accounting system has a significant effect on managerial performance, 2) Decentralization has a significant effect on managerial performance 3) Management accounting system has a significant effect on managerial performance which is moderated by environmental uncertainty variables, 4) Decentralization has a significant effect on moderated managerial performance. by environmental uncertainty.]]>
<![CDATA[Inclusion of Tax Awareness in School Students in Teras Banten ]]>
<![CDATA[Fara Fitriyani]]>
<![CDATA[ MOVE: Journal of Community Service and Engagement Vol. 3 No. 1 (2023): September 2023 ]]>
Publisher : <![CDATA[EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/move.v3i1.242
<![CDATA[Inclusion of tax awareness is education to the public regarding tax awareness that is integrated and internalized in a part of the media or other activities carried out by third parties, in this case universities. The Directorate General of Taxes with the Ministry of Education, Culture, Research and Technology as the party in charge of education seeks to in still tax awareness in students and teaching staff through the integration of tax awareness material in education. Tax education is carried out by conducting a tax awareness campaign by providing materials about tax awareness. Participants involved in this community service activity were school students in the Teras Village area, Serang Regency, Banten Province.]]>
<![CDATA[Optimalisasi Pengelolaan Badan Usaha Milik Desa Untuk Mewujudkan Desa Maju Di Desa Tamiang Kabupaten Tangerang ]]>
<![CDATA[Deris Desmawan]]>;
<![CDATA[Nana Nofianti]]>;
<![CDATA[Fara Fitriyani]]>
<![CDATA[ Dedication : Jurnal Pengabdian Masyarakat Vol 7 No 2 (2023) ]]>
Publisher : <![CDATA[LPPM Universitas PGRI Argopuro Jember ]]>
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DOI: 10.31537/dedication.v7i2.1394
<![CDATA[BUMDes adalah unsur dari pemerintah desa yang sah berdiri sendiri dan memiliki tujuan dapat memajukan desa dari segi perekonomian, memajukan usaha masyarakat, menciptakan peluang dan network pasar, mendirikan lapangan pekerjaan, meningkatkan kesejahteraan masyarakat, meningkatkan pertumbuhan dan pemerataan ekonomi desa, serta meningkatkan pendapatan masyarakat desa dan Pendapatan Asli Desa. Metode yang digunakan adalah sosialisasi dan pelatihan manajemen BUMDes. Hasil pengabdian masyarakat yang dilakukan adalah meningkatnya pengetahuan, pemahaman dan kesadaran masyarakat akan pentingnya partisipasi masyarakat didalam program BUMDes dalam rangka meningkatkan pendapatan dan perekonomian masyarakat dan desa. Pelatihan manajemen BUMDes kepada masyarakat Desa Tamiang Kecamatan Gunung Kaler Kabupaten Tangerang guna peningkatan kinerja agar usaha milik desa dapat semakin berkembang dan tercapainya kesejahteraan masyarakat. Pelatihan manajemen dilaksanakan bekerjasama dengan Perguruan Tinggi Universitas Sultan Ageng Tirtayasa (sebagai wujud Tri Dharma). Selain itu menginformasikan bahwa bantuan modal dapat diperoleh dari masyarakat melalui penggalangan dana untuk diinvestasikan pada BUMDes sehingga tidak hanya mengharapan bantuan dari Pemerintah.]]>
<![CDATA[Model Mediasi Locus Of Control Dengan Informasi Akuntansi Manajemen Dan Pengambilan Keputusan Manajerial Terhadap Kinerja Perusahaan ]]>
<![CDATA[Muhammad Sultan Athoriq]]>;
<![CDATA[Elvin Bastian]]>;
<![CDATA[Fara Fitriyani]]>;
<![CDATA[Didit Haryadi]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 2 (2024) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v11i2.9000
<![CDATA[Di Indonesia telah terjadi beberapa kasus perusahaan manufaktur yang mengalami penurunan laba di Kabupaten Serang dan Kota Cilegon. Penurunan tersebut dapat dikaitkan dengan perkembangan teknologi yang semakin pesat dan maju di era saat ini, yang membuat persaingan di sektor bisnis semakin ketat. Peneliti bertujuan untuk menyelidiki hubungan antara informasi akuntansi manajemen, pengambilan keputusan manajerial, locus of control, dan kinerja perusahaan dengan model yang telah peneliti rumuskan. Jenis penelitian ini menggunakan pendekatan kuantitatif kausalitas, yang menyelidiki dampak hubungan. Penelitian ini dilakukan di Perusahaan Manufaktur di Kabupaten Serang dengan 135 perusahaan dengan menggunakan purposive sampling, menggunakan 20 perusahaan dengan jumlah karyawan yang memegang jabatan seperti kepala divisi atau departemen dan supervisor. Jumlah sampel yang ditetapkan dari 20 perusahaan adalah 64 responden. Teknik pengumpulan data menggunakan kuesioner dengan skala interval 1 sangat tidak setuju sampai 10 sangat setuju dengan studi lapangan sebanyak 64 responden. Data terkumpul, peneliti mengolah data dengan bantuan program smart pls versi 4.0 melalui evaluasi model pengukuran, inner model dan uji hipotesis dengan uji bootstrapping. Hasil penelitian ini menunjukkan bahwa secara statistik informasi akuntansi manajemen, pengambilan keputusan manajerial dan locus of control berpengaruh signifikan terhadap kinerja perusahaan. Locus of control dapat memediasi pengaruh informasi akuntansi manajemen terhadap kinerja perusahaan dan pengambilan keputusan manajerial terhadap kinerja perusahaan.]]>
<![CDATA[Activity Based Costing (ABC) on Company Performance with Competitive Advantage as A Variable Mediation ]]>
<![CDATA[Putri, Annadia]]>;
<![CDATA[Bastian, Elvin]]>;
<![CDATA[Fitriyani, Fara]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 2 (2023): December 2023 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v3i2.239
<![CDATA[This study aims to examine the effect of Activity Based Costing (ABC) on Company Performance with CompetitiveAdvantage as a Mediation variable. This research is a type of quantitative research, data collected using primary dataand questionnaires to obtain information for respondents, namely Middle Managers who work at ManufacturingCompanies located in Banten Province in Serang and Cilegon Regencies. The analytical method used is Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling with SmartPLS 3.0 analysis tool. The results of this study are 1) Activity Based Costing has a positive and significant effect on company performance. 2) Activity Based Costing has a positive and significant effect on Competitive Advantage. 3) Competitive advantage has apositive and significant effect on Company Performance]]>
<![CDATA[MOTIVASI EKSTRINSIK PADA DYSFUNCTIONAL BEHAVIOR, MORAL EQUITY SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Fitriyani, Fara]]>;
<![CDATA[Utami, Ika]]>
<![CDATA[ EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 3 No 1 (2018): AGUSTUS ]]>
Publisher : <![CDATA[SEKOLAH PASCASARJANA PRESS ]]>
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<![CDATA[This study aims to examine how the individual tendency as subordinate in creating budgetary slack, which yields a higher budget recommendation than the initial budget estimate when subordinates are faced with the pressure of adherence from superior superior. In addition, this study also examines how subordinate tendencies that have high moral equity or low moral equity in generating budgets when subordinates are confronted with the pressure of obedience from superiors. The population of this study is subordinate in universities in Banten Province. Sampling method using purposive sampling with the number of samples that meet the criteria as many as 91 respondents. Questionnaires were tested with reliability test and validity test, then tested classical assumptions include normality test, multicollinearity test, and heteroscedasticity test. Then the hypothesis test is done by simple regression analysis and multiple regression analysis. The results showed that all the variables are reliable and valid and meet the classical assumption test. The result of the hypothesis analysis shows that the pressure of obedience affects budgetary slack and there is no interaction between obedience pressure and moral equity to budgetary slack.]]>
<![CDATA[PENDAMPINGAN CALON WIRAUSAHA MIKRO KECIL PADA UPT PEMBERDAYAAN EKONOMI MASYARAKAT (PEM) KOTA CILEGON ]]>
<![CDATA[Fitriyani, Fara]]>;
<![CDATA[Suryani, Emma]]>
<![CDATA[ Jurnal Pengabdian Dinamika Vol 3, No 1 (2016) ]]>
Publisher : <![CDATA[Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.62870/dinamika.v3i1.8862
<![CDATA[The purpose of this study was to provide assistance to small micro business in improving the economy. Through small micro business expected community can have a business that can improve the economic welfare. This study is intended for potential micro entrepreneurs in Citangkil Cilegon City. Problems in program of small micro business is socialization one district one billion Government of Cilegon deemed lacking by most prospective small micro entrepreneurship, the intensity level of mentoring, training, apprenticeship and management consulting low and the level of business growth remained because their lack of knowledge about marketing strategies, business development and / or products.With the help of small micro-entrepreneurs to potential candidates expected the partners got a target in terms of both management and access to capital. Prospective small micro entrepreneurs in need of help both in training, internship, management consulting and marketing.]]>
<![CDATA[Reducing budgetary slack through government internal control system: insights from structural equation modelling and artificial neural network approach ]]>
<![CDATA[Fitriyani, Fara]]>;
<![CDATA[Ratmono, Dwi]]>
<![CDATA[ Journal of Accounting and Investment Vol. 25 No. 3: September 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i3.21810
<![CDATA[Research aims: This study investigates the important role of Government Internal Control System (GICS) elements in reducing budgetary slack in Public Higher Education Institutions (HEIs).Design/Methodology/Approach: Partial Least Squares Structural Equation Modelling (PLS-SEM) and Artificial Neural Network (ANN) were used to test the significance and strength of the relationship between GICS and budgetary slack. Survey data was collected from managers of Public HEIs in Indonesia. Statistical analysis was conducted using WarpPLS 8.0 for PLS-SEM, while ANN was implemented using SPSS.Research findings: Government Internal Control Systems are effective in reducing budgetary slack. However, the relationship between elements of ICS and budgetary slack is not always linear and can be influenced by interactions between elements.Theoretical contribution/Originality: This study contributes to the literature on management accounting by providing insights into a more complex process that explains the vital role of effective implementation of GICS in Public HEIs in reducing budgetary slack in the budgeting process.Practitioner/Policy implication: This study demonstrates that the Government's Internal Control System effectively reduces budgetary slack in Higher Education Institutions. Therefore, practitioners should strengthen GICS implementation, particularly focusing on the control of the environment and recognizing the complex interplay between GICS elements. Furthermore, policymakers should prioritize strengthening regulations and oversight, encouraging innovation, and integrating GICS with other systems to enhance accountability and resource allocation.Research limitation/Implication: Collecting data through questionnaires may lead to common method bias. This can be mitigated by the implementation of a longitudinal design and the collection of data at a number of points in time.]]>
<![CDATA[Pemberdayaan Ekonomi Keluarga dan Kesehatan pada Program Kampung Keluarga Berkualitas Desa Teras: Pemberdayaan Ekonomi Keluarga dan Kesehatan ]]>
<![CDATA[Fara Fitriyani]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Manage Vol. 4 No. 01 (2023): Februari ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jember ]]>
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DOI: 10.32528/manage.v4i01.310
<![CDATA[KB villages were formed to improve the quality of human life at the village level or equivalent through the population, family planning and family development programs (KKBPK) as well as the development of related sectors in the framework of creating quality small families. Quality Family Village is an effort to make the KKBPK program a program that is organized from, by, and for the community. The purpose of this activity is to provide assistance and foster the community to organize quality family programs and increase public awareness regarding population-oriented development. Activities carried out in Teras Village with implementation methods including the pre-activity stage, the preparation stage, the implementation stage, and the evaluation stage. The results of the service activities are Quality Family Village Program Campaign, Posyandu Assistance, Stunting Prevention Campaign, and Family Economic Empowerment Activities. Evaluation of activities is carried out to see the sustainability of the mentoring process for the formation of Quality Family Villages in Teras Village]]>
<![CDATA[MOTIVASI EKSTRINSIK PADA DYSFUNCTIONAL BEHAVIOR, MORAL EQUITY SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Fitriyani, Fara]]>;
<![CDATA[Utami, Ika]]>
<![CDATA[ EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 3 No. 1 (2018): AGUSTUS ]]>
Publisher : <![CDATA[SEKOLAH PASCASARJANA PRESS ]]>
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<![CDATA[This study aims to examine how the individual tendency as subordinate in creating budgetary slack, which yields a higher budget recommendation than the initial budget estimate when subordinates are faced with the pressure of adherence from superior superior. In addition, this study also examines how subordinate tendencies that have high moral equity or low moral equity in generating budgets when subordinates are confronted with the pressure of obedience from superiors. The population of this study is subordinate in universities in Banten Province. Sampling method using purposive sampling with the number of samples that meet the criteria as many as 91 respondents. Questionnaires were tested with reliability test and validity test, then tested classical assumptions include normality test, multicollinearity test, and heteroscedasticity test. Then the hypothesis test is done by simple regression analysis and multiple regression analysis. The results showed that all the variables are reliable and valid and meet the classical assumption test. The result of the hypothesis analysis shows that the pressure of obedience affects budgetary slack and there is no interaction between obedience pressure and moral equity to budgetary slack.]]>
