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All Journal JAM : Jurnal Aplikasi Manajemen Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JURNAL BISNIS & AKUNTANSI UNSURYA Journal of Business and Applied Management Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Community Services: Sustainability and Empowerment
Fitriningrum, Andriati
Bunda Mulia University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

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Machiavellianism and Corporate Ethical Values as Determinants of Accountants’ Ethical Decision Making Pulungan, Andrey Hasiholan; Fitriningrum, Andriati
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

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Abstract

This study aims to evaluate the extent to which ethical environment may moderate the negative effect of Machiavellianism towards accountants? ethical decision making. Questionnaires are distributed to accountants work in various company in Jakarta. The study finds accountants with High Machs are more likely to take unethical actions, while corporate ethical values (CEV) may encourage accountant to act more ethically. However, CEV does not reduce the negative effect of Machiavellianism towards accountants? ethical decision making. This study contributes to accounting literature by providing evidence on how weak ethical environment may trigger accountants to act unethically.  
ANALISIS KESULITAN KEUANGAN PERBANKAN INDONESIA: RASIO KEUANGAN DAN UMUR BANK (Studi Pada Perbankan Yang Terdaftar di BEI 2016-2019) Rowland Rowland; Temy Setiawan; Andriati Fitriningrum
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 6, No 2 (2021): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : JURNAL BISNIS & AKUNTANSI UNSURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/.v6i2.700

Abstract

Penelitian ini dilakukan untuk menganalisis pengaruh rasio likuiditas, profitabilitas, dan leverage terhadap kesulitan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019 dengan dimoderasi oleh umur bank. Kesulitan Keuangan diukur dengan menggunakan model Altman Z-Score. Data penelitian diperoleh dari laporan tahunan pada periode 2016-2019 yang diterbitkan oleh perusahaan perbankan terdaftar di Bursa Efek Indonesia (BEI). Sampel yang terkumpul sebanyak 33 unit perusahaan. Penelitian ini menggunakan teknik analisis kuantitatif dengan regresi data panel dan diolah menggunakan Eviews 8. Hasil penelitian ini menunjukkan bahwa rasio likuiditas, profitabilitas dan leverage berpengaruh signifikan terhadap kesulitan keuangan. Umur bank sebagai peubah moderasi hanya dapat memoderasi pengaruh antara rasio likuiditas dan profitabilitas. Pengaruh rasio leverage terhadap kesulitan keuangan tidak dapat dimoderasi oleh umur bank. Kata kunci : Kesulitan Keuangan Bank, Altman Z-Score, Likuiditas, Profitabilitas, Leverage, Umur Bank
THE IMPACTS OF GOVERNMENT AND MANAGEMENT CONFLICTING OBJECTIVES ON THE STATE-OWNED ENTERPRISES (SOEs) PERFORMANCES: THE CASE OF INDONESIA PUBLICLY LISTED SOEs Andriati Fitriningrum
Jurnal Aplikasi Manajemen Vol 18, No 4 (2020)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2020.018.04.03

Abstract

Paper is aimed to examine the impacts of conflicting objectives on the StateOwned Enterprises (SOEs) performance. The study motivated by the potential differences between government as the shareholders and management as the operator of SOEs. Government as shareholders may include politician, bureaucrats, and other government’s agents or ministry who have different interests and objectives toward SOEs. The government objectives are mainly dominated by socio-economic expectations. Meanwhile, management may bring his/her own interest and objectives which dominated by market and economic expectation. The conflict may appear and affect the performance. Using the case of the Indonesia public listed SOEs, this study examines in the extent to which the conflicting objectives between government and management stated objectives affect the performance; and which objectives dominate the business. The Statistic tools are used to examine the impacts of government and management conflicting objectives on SOEs performance during the period 0f 2004 to 2018. The period is selected particularly to see whether the changes of political regime contribute to the conflicting objectives. The study indicates that government objectives dominate the business activities which significantly affect the performance of SOEs.
Pengaruh Omnichannel Integration Quality terhadap Customer Satisfaction yang Dimediasi oleh Omnichannel Perceived Value pada Pelanggan Klikindomaret (Studi Empiris: Konsumen Klikindomaret di Jabodetabek) Albert Tomas; Andriati Fitriningrum
Journal of Business & Applied Management Vol 15, No 1 (2022): Journal of Business & Applied Management
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jbam.v15i1.3457

Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh omnichannel integration quality terhadap customer satisfaction yang dimediasi oleh omnichannel perceived value pelanggan klikIndomaret di JABODETABEK. Hasil penelitian ini menunjukkan omnichannel integration quality berpengaruh positif signifikan terhadap customer satisfaction. Dan omnichannel integration quality berpengaruh positif signifikan terhadap customer satisfaction secara tidak langsung saat dimediasi oleh omnichannel perceived value. Keterbatasan dalam penelitian ini yaitu penelitian ini hanya difokuskan pada omnichannel di sektor ritel dengan melalui metode survei untuk mengumpulkan data dalam 1 periode waktu. Kemudian penelitian ini hanya menekankan pada faktor perceived value, integration quality, dan customer satisfaction saja sebagai variable yang diuji. Implikasi teoritis dalam penelitian adalah pembuktian pengaruh omnichannel integration quality berpengaruh positif terhadap customer satisfaction yang dimediasi oleh omnichannel perceived value. Penelitian ini memberikan implikasi bagi industri ritel untuk dapat mengembangkan saluran distribusi kepada pelanggan dengan memperbanyak saluran yang terintegrasi. Dan bagi masyarakat dapat lebih sadar adanya saluran distribusi yang banyak sehingga dapat melakukan transaksi pembelian yang lebih efektif dan efisien sesuai kebutuhan masing masing.
Postal Services Liberalization Policy of the State Owned Enterprise Andriati Fitriningrum; Andrey Hasiholan Pulungan
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 5, No 1 (2021)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v5i1.002

Abstract

The aims of this study are to examine the impacts of liberalization policy on the monopoly postal service market in developing countries like Indonesia. Liberalization policy has altered the business and way of State Owned Enterprise (SOE) to run its social welfare functions. Using the case of PT Pos Indonesia through quantitative methods to support qualitative analysis, this study reveals that liberalization is potential to promote the company’s financial and efficiency performance, unless the government clearly determines about its socio-economic function on SOE.AbstrakTujuan dari penelitian ini adalah menguji dampak kebijakan liberalisasi atas monopoli layanan pos di negara berkembang seperti Indonesia. Diterbitkannya kebijakan liberalisasi layanan pos berdampak pada proses bisnis dan operasi pada Badan Usaha Milik Negara (BUMN) dalam menjalankan fungsi kesejahteraan sosial. Melalui telaah kasus PT Pos Indonesia menggunakan metode kuantitatif untuk mendukung analisis kualitatif, penelitian ini mengindikasikan bahwa kebijakan liberalisasi dapat berpotensi memperbaiki kinerja keuangan dan efisiensi perusahaan, hanya jika pemerintah secara jelas menentukan fungsi sosio-ekonomi yang dijalankan oleh BUMN.
The Impact of Trust on the Relations between Ethical Leadership and Internal Whistleblowing Intention Andriati Fitriningrum; Andrey Hasiholan Pulungan; Ni Made Ayu Diah Pradnya Dewi; Nadya Nurul Imani
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (674.345 KB) | DOI: 10.24815/jdab.v9i2.26819

Abstract

The aim of this study is to examine the impact of trust on the relationship between ethical leadership and internal whistleblowing intention. The study was motivated by the lack of willingness of organization members to blow the whistle on misconduct or unethical action internally compared to external whistleblowing. The willingness to blow the whistle internally is crucial, particularly to prevent negative impacts on the organization's performance and reputation. Using a quantitative method through a survey, this study examines 140 Indonesian public servants from one of the government directorates focused on perceptions of trust, ethical leadership, and internal whistleblowing intention. Using Structural Equation Modelling (SEM) and Partial Least Square (PLS), this study unveiled that the length of working periods determines the trust development. Meanwhile, feelings are key to an affective trust that influences ethical leadership to encourage the willingness of organization members to intentionally whistleblowing misconduct or unethical action internally.
Postal Services Liberalization Policy of the State Owned Enterprise Andriati Fitriningrum; Andrey Hasiholan Pulungan
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 1 (2021): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.479 KB) | DOI: 10.33795/jraam.v5i1.002

Abstract

The aims of this study are to examine the impacts of liberalization policy on the monopoly postal service market in developing countries like Indonesia. Liberalization policy has altered the business and way of State Owned Enterprise (SOE) to run its social welfare functions. Using the case of PT Pos Indonesia through quantitative methods to support qualitative analysis, this study reveals that liberalization is potential to promote the company’s financial and efficiency performance, unless the government clearly determines about its socio-economic function on SOE. Abstrak Tujuan dari penelitian ini adalah menguji dampak kebijakan liberalisasi atas monopoli layanan pos di negara berkembang seperti Indonesia. Diterbitkannya kebijakan liberalisasi layanan pos berdampak pada proses bisnis dan operasi pada Badan Usaha Milik Negara (BUMN) dalam menjalankan fungsi kesejahteraan sosial. Melalui telaah kasus PT Pos Indonesia menggunakan metode kuantitatif untuk mendukung analisis kualitatif, penelitian ini mengindikasikan bahwa kebijakan liberalisasi dapat berpotensi memperbaiki kinerja keuangan dan efisiensi perusahaan, hanya jika pemerintah secara jelas menentukan fungsi sosio-ekonomi yang dijalankan oleh BUMN.
Capacity Building on BSB Organic Development Center Hilarius Bambang Winarko; Andriati Fitriningrum; Maria Josef Retno Budi Wahyuni; Andrey Hasiholan Pulungan
Journal of Community Services: Sustainability and Empowerment Vol. 1 No. 02 (2021): September
Publisher : Center for Research and Community Service of Sampoerna University

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Abstract

This community service project was aimed to scale up Bina Sarana Bhakti (BSB) organic development center’s management with two-day workshops. BSB needs to improve its managerial skills and knowledge in-order able to transform its business in a more profitable way. Agile leadership with good communication approach and human capital plays important role in-order BSB able to keep in the right track and sustainable in facing fierced market competitions and future uncertainty.
Co-Authors Albert Tomas Andrey Hasiholan Pulungan Andrey Hasiholan Pulungan Hilarius Bambang Winarko Maria Josef Retno Budi Wahyuni Nadya Nurul Imani Ni Made Ayu Diah Pradnya Dewi Rowland Rowland Temy Setiawan, Temy