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All Journal Journal of Accounting and Investment Monex: Journal of Accounting Research Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JRB-Jurnal Riset Bisnis KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Madaniya Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement Management Science Research Journal JAMER Dedication : Jurnal Pengabdian Masyarakat Ekobisman : Jurnal Ekonomi Bisnis Manajemen Jurnal Pengabdian Dinamika Jurnal Pengabdian Masyarakat Manage
Fitriyani, Fara
Universitas Sultan Ageng Tirtayasa
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

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MOTIVASI EKSTRINSIK PADA DYSFUNCTIONAL BEHAVIOR, MORAL EQUITY SEBAGAI VARIABEL PEMODERASI Fitriyani, Fara; Utami, Ika
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 3 No. 1 (2018): AGUSTUS
Publisher : SEKOLAH PASCASARJANA PRESS

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

Abstract

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.
Predictability Stock Return with Debt to Equity Ratio, Return on Assets and Returns on Equity: An Empirical Study of listed Consumer Goods Sector in IDX Widyaningsih, Ika Utami; Fitriyani, Fara
Management Science Research Journal Vol. 2 No. 3 (2023): August 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i3.71

Abstract

The purpose of this research is to analyze the factors that influence to the stock returns on Indonesian Stock Exchange in consumer goods sector for the 2018-2022 period, such as capital structure and profitability. Capital structure proxied by debt to equity ratio (DER) and profitability proxied by return on assets (ROA) and return on equity (ROE). The population of this study were 49 companies that listed on consumer goods sector. The data analyze using regression analysis. Hypothesis testing is done by t test and F test with a significant level < 0.05. The results showed that the debt to equity ratio (DER) had a negative and significant effect on stock returns,Return on Assets (ROA) had a positive effect on stock returns, and Return on Equity (ROE) had a positive effect on stock returns.Simultaneously, Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE) have an effect on stock returns.
Penguatan pengelolaan hasil pertanian melalui koperasi pada kelompok tani Tamiang kecamatan Gunung Kaler Tangerang Mulyanah Mulyanah; Fara Fitriyani
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 3 (2024): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i3.25996

Abstract

AbstrakPetani di Desa Tamiang seringkali menghadapi kerugian karena biaya usaha tani yang lebih tinggi dibandingkan harga jual produk. Untuk mengatasi hal ini, diperlukan tata kelola yang efisien guna meningkatkan kesejahteraan petani melalui pendapatan mereka. Peraturan Menteri Pertanian Nomor 273 Tahun 2007 tentang Pedoman Pembinaan Kelembagaan Petani mengarahkan pembinaan untuk meningkatkan kemampuan dan memperkuat kelembagaan petani menjadi organisasi yang mandiri dan kuat dalam bentuk kelembagaan ekonomi petani. Koperasi berperan penting dalam meningkatkan pengelolaan hasil pertanian dengan memberikan akses yang lebih baik terhadap pasar, sumber daya, dan teknologi. Keberadaan koperasi juga memungkinkan skala ekonomi yang lebih besar, sehingga dapat mengurangi biaya produksi dan meningkatkan pendapatan petani. Tujuan pengabdian masyarakat ini adalah memperkuat pengelolaan hasil pertanian melalui koperasi pada Kelompok Tani Tamiang. Metode yang digunakan meliputi: sosialisasi kepada masyarakat Desa Tamiang tentang pentingnya koperasi, pendampingan dalam pembentukan koperasi, edukasi, forum group discussion, coaching, mentoring. Penguatan koperasi dalam pengelolaan hasil pertanian diharapkan dapat memberikan dampak positif dan berkelanjutan bagi kelompok tani dan masyarakat luas. Dengan dukungan yang tepat, koperasi dapat menjadi pilar utama dalam mencapai ketahanan pangan dan meningkatkan kesejahteraan petani. Kata Kunci: penguatan kelembagaan; koperasi; kelompok tani.AbstractFarmers in Tamiang Village often face financial losses due to high farming costs that exceed the selling price of their products. To overcome this, efficient management is needed to improve farmer welfare through increased income. Regulation of the Minister of Agriculture Number 273 of 2007 concerning Guidelines for the Development of Farmer Institutions directs development towards increasing the capacity and strengthening farmer institutions to become independent and strong organizations in the form of farmer economic institutions. Cooperatives play a vital role in enhancing agricultural product management by providing better access to markets, resources, and technology. The presence of cooperatives also allows for a larger economy of scale, which can reduce production costs and increase farmer income. This community service aims to strengthen the management of agricultural products through cooperatives within the Tamiang Farmer Group. The methods used include: socialization to the Tamiang Village community regarding the importance of cooperatives, assistance in forming cooperatives, education, forum group discussion, coaching, mentoring. Strengthening cooperatives in managing agricultural products is expected to have a positive and sustainable impact on farmer groups and the wider community. With proper support, cooperatives can become a major pillar in achieving food security and improving farmer welfare. Keyword: institutional strengthening; cooperative; farmers.
Co-Authors Adam Nur Firdausy Anastasia Cindhy Dhamyani Baggi Cahaya Restu Imron Brianita Susansyadza Anindyasara Denisa Athaullah Mina Desmawan, Deris Devalia Elisabeth Didit Haryadi Dwi Ratmono Dwi Ratmono Elvin Bastian Feliatra Felixia Kristi Simbolon Galih Aji Pramono Ika Utami Widyaningsih Ika Utami, Ika Imam Abu Hanifah Imam Arrazy Nasution Jiyad Ghani Priatna Leni Oktaviani Muhammad Sultan Athoriq Muhammad Syahrul Ramadhan Mulyanah Mulyanah Nadya Safira Aprinovita Nana Nofianti, Nana Nanda Febiana Putri, Annadia Rio Radinal Sonya Mutiara Sarah Runtu Suryani, Emma Suryani, Emma Tri Wahyudi