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All Journal Jurnal Media Wahana Ekonomika Akuisisi : Jurnal Akuntansi QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama EKONOMIS : Journal of Economics and Business JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK Owner : Riset dan Jurnal Akuntansi Prosiding Semhavok MBIA Enrichment : Journal of Management Jurnal Bina Akuntansi Quantitative Economics and Management Studies Jurnal Pengabdian kepada Masyarakat Bina Darma Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Kajian Ekonomi dan Akuntansi Terapan
Fitriasuri, Fitriasuri
Universitas Bina Darma
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PERAN PASTRY SECTION DALAM MENINGKATKAN KUALITAS PRODUK BAKERY DI HOTEL ARYA DUTA PALEMBANG Styorini, Mila; Heriyanto, Heriyanto; Fitriasuri, Fitriasuri
SEMHAVOK Vol 1 No 1 (2018): Prosiding Semhavok 2018
Publisher : Fakultas Vokasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.38 KB)

Abstract

Pengumpulan data dilakukan di dalam studi ini bagian pastry Aryaduta Palembang. Metode penelitian dengan analisis deskriptif kualitatif berdasarkan teori dan penelitian terapan di lapangan. Pengumpulan data digunakan untuk memperoleh hal-hal khusus yang berkaitan dengan penelitian melalui observasi wawancara. Dari hasil penelitian dan pembahasan menunjukkan bahwa kinerja karyawan di hotel pastry Aryaduta Palembang telah sangat mendukung kelancaran operasional hotel. Ini ditunjukkan oleh kinerja karyawan pastry yang dapat menghasilkan produk dengan kualitas terbaik. Semua operasi yang terkait dengan bagian kue berjalan dengan baik dan pesanan kerja karyawan sesuai dengan prosedur operasi standar yang telah ditentukan.
Pengaruh pengetahuan investasi, manfaat motivasi, dan modal minimal investasi terhadap keputusan investasi di Pasar Modal Fitriasuri Fitriasuri; Rahayu Maharani Abhelia Simanjuntak
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1186

Abstract

This study aims to determine the effect of investment knowledge, investment benefits, investment motivation and minimal capital on investment decisions by students. The population in this study is data from students majoring in accounting for the 2018 class from several universities in the city of Palembang with the help of the slovin method. While the sample data used were 85 respondents who came from students majoring in accounting. The data collection method used in this study is a qualitative method in which researchers distribute questionnaires that will be filled out by respondents using SPSS version 25 test equipment, Investment Benefits and Investment Motivation have no effect on Investment Decisions. While the Minimum Investment Capital affects investment decisions
Determinan pengungkapan aset biologis pada perusahaan agrikultur yang terdaftar di BEI Fitriasuri Fitriasuri; Melinda Astria Putri
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1188

Abstract

This study aims to empirically prove the effect of biological assets intensity, firm size, Ownership Concentration, type of KAP, firm growth, and profitability on the disclosure of biological assets.. This type of research  is quantitative research. The population in this study is all financial data of agricultural companies listed on the IDX in 2019-2021 as many as 26 companies. The sampling technique in this study used a purposive sampling technique for as many as 14 companies. The data analysis technique used descriptive statistical analysis, classical assumption test, multiple linear regression analysis, Coefficient of Determination, Simultaneous Test (F-Test), and Partial Test (T-Test) processed with SPSS 26. The results of this test indicate that the variable biological asset intensity and profitability have a significant positive effect on the disclosure of biological assets, and the type of KAP variable has a significant negative effect on the disclosure of biological assets. While the variables of firm size, ownership concentration, and firm growth do not affect the disclosure of biological assets.
Analisis faktor-faktor yang mempengaruhi tarif pajak efektif pada perusahaan manufaktur sektor Industri dasar dan Kimia Rizal Andreansah Lumbuk; Fitriasuri Fitriasuri
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1193

Abstract

This study was conducted to prove whether profitability, firm size, leverage, capital intensity, and inventory intensity affect the effective tax rate. The population of this study is all manufacturing companies for the basic and chemical industry sectors listed on the IDX in 2018-2020. The sample selection used a purposive sampling technique and obtained 83 samples. Data analysis using multiple linear regression analysis with IBM SPSS version 26 program. The results of the study prove that profitability does not affect the effective tax rate. Firm size, leverage, capital intensity, and inventory intensity variables affect the effective tax rate.
Pengaruh Self Assessment System, Kesadaran Wajib Pajak Dan Account Representative Terhadap Kepatuhan WPOP Yang Melakukan Kegiatan Usaha Dan Pekerjaan Bebas Dengan Preferensi Risiko Sebagai Variabel Moderating Fitriasuri Fitriasuri; Kristina Ardila
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1195

Abstract

This study aims to determine the effect of the self-assessment system, taxpayer awareness, and account representative on the compliance of individual taxpayers who carry out business activities and independent work. individual taxpayer compliance, the effect of risk preference which acts as a moderating variable of the relationship between taxpayer awareness of individual taxpayer compliance, and the effect of risk preference which acts as a moderating variable of the relationship between account representatives and individual taxpayer compliance. This research was conducted by non-probability sampling method with a sample of 100 respondents from individual taxpayers. The data used are primary data through a questionnaire containing the respondents' answers. The data analysis used in this research is Moderated Regression Analysis. The results of this study show that the self-assessment system has a negative effect, while taxpayer awareness and account representation has a positive effect on individual taxpayer compliance. In addition, the risk preference moderating variable is not able to moderate the effect of the self-assessment system on individual taxpayer compliance, while the risk preference moderating variable can moderate the effect of taxpayer awareness and account representative on individual taxpayer compliance.
Determinan Pajak Penghasilan Badan Terhutang pada Perusahaan Manufaktur Sektor Barang Konsumsi Winda Juniarti; Fitriasuri Fitriasuri
Akuisisi: Jurnal Akuntansi Vol 18, No 2 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i2.1030

Abstract

This research was conducted to examine the effect of net sales, profitability, operating costs, solvency ratios, and liquidity ratios on corporate income tax payable. The population of this research is all manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange from 2018-2020. The sample selection used a purposive sampling technique and obtained 103 samples. Data analysis using multiple linear regression analysis with IBM SPSS version 25 program. The results showed that net sales, profitability, and operating costs have a positive effect on corporate income tax payable. The solvency ratio has a negative effect on the corporate income tax payable, while the liquidity ratio has no negative effect on the corporate income tax payable. Penelitian ini dilakukan untuk menguji apakah penjualan bersih, profitabilitas, biaya operasional, rasio solvabilitas dan rasio likuiditas memiliki pengaruh terhadap pajak penghasilan badan terutang. Populasi penelitian ini seluruh perusahaan manufaktur sektor barang konsumsi yang terdaftar di BEI tahun 2018-2020. Pemilihan sampel menggunakan teknik purposive sampling dan diperoleh 103 sampel. Data analisis menggunakan analisis regresi linear berganda dengan program IBM SPSS versi 25. Hasil penelitian membuktikan bahwa penjualan bersih, profitabilitas, biaya operasional memiliki pengaruh positif terhadap pajak penghasilan badan terutang. Rasio solvabilitas memiliki pengaruh negatif terhadap pajak penghasilan badan terutang, sedangkan rasio likuiditas tidak memiliki pengaruh negatif terhadap pajak penghasilan badan terutang.
The Influence Of Internal Marketing On Organizational Performance Mediated By Organizational Culture In Micro, Small And Medium-Sized Enterprises Bakti Setyadi; Sulaiman Helmi; Fitriasuri Fitriasuri
Jurnal Manajemen Industri dan Logistik Vol 6, No 2 (2022): November 2022
Publisher : Politeknik APP Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30988/jmil.v6i2.1131

Abstract

This study examines how organizational culture functions as a mediator between internal marketing and organizational performance in Micro, Small, and Medium Enterprises in Palembang City. This research uses quantitative methods with a cross-sectional survey. Respondents in this study amounted to 42 respondents, with data analyzed using partial least square structural equation modeling (SEM-PLS). The findings in this study that organizational culture functions as a mediator in the influence of internal marketing and organizational performance on small and medium-sized enterprises. So it is important Micro, Small, and Medium Enterprises ses in the city of Palembang to create a conducive organizational culture.
The Influence of Budget Participation, Clarity of Budget Targets on Managerial Performance Fitriasuri Fitriasuri; Siti Ratih Prisetya Dini
Quantitative Economics and Management Studies Vol. 4 No. 1 (2023)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems1422

Abstract

This study aims to determine and examine the partial and simultaneous effects on managerial performance of participation in budgeting and clear budget targets. In this examination the instrument utilized was a questionnire. This study employs a likert-shaped ordinal scale as the variable measurement scale. At PT Semen Baturaja (Persero) Tbk, there were 40 respondents in this study, with 20 managers and 20 supervisors each. SPSS 26 was used with the assistance of test revealed that managerial performance at PT Semen Baturaja (Persero) Tbk was influenced by partially budgeting participation, with a significant value of 0,000 < 0,05, while managerial performance there was unaffected by clear budget targets, with a significant value of 0,620 > 0,05. Additionally, the results of the research hypothesis test demonstrate that managerial performance was impacted simultaneously by budgeting participation and the clarity of budget targets at PT Semen Baturaja (Persero) Tbk with a value 0,000 < 0,05 and Fvalue > Ftable which was 29,545 > 3,25.
Analisis Anggaran Belanja Operasional Dan Pertanggungjawaban Anggaran (Pada Studi Kasus Satkar Komisi Pemilihan Umum Kabupaten Musi Banyuasin) Elly Faridah; Bakti Setyadi; Muji Gunarto; Fitriasuri Fitriasuri
Jurnal Media Wahana Ekonomika Vol. 19 No. 4 (2023): Jurnal Media Wahana Ekonomika, Januari 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v19i4.11009

Abstract

ABSTRAK Anggaran merupakan pernyatan mengenai estimasi kinerja yang hendak dicapai selama periode tertentu yang dinyatakan dalam ukuran finansial. Tujuan penelitian ini untuk mengetahui pelaksanaan anggaran belanja operasional dan realisasi anggaran pada satuan kerja Komisi Pemilihan Umum Kabupaten Musi Banyuasin, serta untuk mengetahui pelaksanaan pelaporan dan pertanggungjawaban penggunaan anggaran pada satuan kerja Komisi Pemilihan Umum Kabupaten Musi Banyuasin sesuai dengan PSAK yang ada. Penelitian ini menggunakan metode analisis deskriptif kuantitatif. Hasil penelitian: 1. Pelaksanaan anggaran belanja operasional pada satuan kerja Komisi Pemilihan Umum Kabupaten Keuangan Republik Indonesia Nomor 190/PMK.05/2012 tentang Tata Cara pembayaran dalam Rangka Pelaksanaan Anggaran Pendapatan dan Belanja Negara sudah sangat baik dengan capaian sebesar 99,35%, sebagaimana telah ditentukan kategori nilai IKPA berdasarkan pada Peraturan Direktur Jenderal Perbendaharaan Nomor PER-4/PB/2021. 2. Pelaksanaan pelaporan dan pertanggungjawaban penggunaan anggaran, realisasi anggaran di KPU kabupaten Musi Banyuasin pada tahun 2019, 2020 dan 2021 sangat baik yaitu 90%, namun tahun 2020 menurun 3% karena adanya optimalisasi anggaran tahun 2020 untuk pencegahan covid-19. Berdasarkan hasil riview dari BPKP Provinsi Sumatera Selatan terdapat temuan sebesar Rp 51.677.000,- atas Honor yang melebihi standar biaya masukan sehingga laporan pertanggungjawaban pada tahun 2019 masih belum sesuai dengan ketentuan yang berlaku, karena ketidak patuhan terhadap standar biaya masukan yang telah ditetapkan. Kata Kunci: Anggaran Belanja Operasional, Realisasi Anggaran, Pertanggungjawaban Anggaran ABSTRACT The budget is a statement regarding the estimated performance to be achieved during a certain period expressed in financial measures. The purpose of this study is to determine the implementation of the operational budget and budget realization in the work unit of the Musi Banyuasin Regency General Election Commission, as well as to determine the implementation of reporting and accountability for budget use in the Musi Banyuasin Regency General Election Commission work unit in accordance with the existing PSAK. The analytical method used ini this study is descriptive quantitative analytical methode. The results of the study: 1. The implementation of the operational expenditure budget in the work unit of the General Election Commission of the Finance District of the Republic of Indonesia Number 190/PMK.05/2012 concerning Payment Procedures in the Framework of Implementing the State Revenue and Expenditure Budget, and has been classified as very good with the achievement of the Performance Indicator value. Budget implementation in 2021 is 99.35%, as determined by the IKPA value category based on the Director General of Treasury Regulation Number PER-4/PB/2021. 2. In the implementation of reporting and accountability for budget use, budget realization at the Musi Banyuasin Regency KPU in 2019, 2020 and 2021 has been very good at 90%, but in 2020 there was a decline of 3% due to the optimization of the 2020 budget for the prevention of covid-19 . Based on the results of a review from the South Sumatra Province BPKP, there were findings of Rp. 51,677,000, - for honors that exceeded the input cost standard so that the 2019 accountability report was still not in accordance with applicable regulations, due to non-compliance with the predetermined input cost standards. Keywords : Operating Budget, Budget Realization, Responsibility Budget
The Influence of Service Quality and Educational Facilities on Student Satisfaction is Mediated by the University Image Bakti Setyadi; Fitriasuri Fitriasuri; Karmila Utari
QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Vol 15 No 1 (2023): Qalamuna - Jurnal Pendidikan, Sosial, dan Agama
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Program Pascasarjana IAI Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/qalamuna.v15i1.2399

Abstract

Universities are now competing with each other to become the institution of choice due to global competitiveness. This essay examines the relationship between student enjoyment and various qualities of university services and facilities, which are mediated by the university's reputation. A cross-sectional survey is the methodology used in studies of this kind. This type of research uses a cross-sectional survey methodology. Participants in this study were students of Bina Darma University Palembang. One hundred twenty respondents were randomly selected to represent the sample. Least squares structural equation modeling was used for data analysis (SEM-PLS). The findings of this study indicate that the existence of service quality has a positive and significant effect on student satisfaction to provide the best service and improve the quality of service to students. The accuracy of the services offered can also be seen from the feedback given by students on certain services, and the extent to which the services provided are to student expectations and the image of the University mediates between University services and student satisfaction. Hence, efforts to improve campus image positively affect student satisfaction.
Co-Authors Ade Kemala Jaya Afaf Lauditta Amellya Amellya Bakti Setyadi Dina Mellita Efan Elpanso Elly Faridah Heriyanto Heriyanto Isneni Pratiwi Karmila Utari Kristina Ardila M. Titan Terzaghi Masitha Masitha Melinda Astria Putri Miske Wananda Muji Gunarto Noviardy, Andrian Rahayu Maharani Abhelia Simanjuntak Rizal Andreansah Lumbuk setyadi, bakti Sholahuddin Arsyad Siti Ratih Prisetya Dini Styorini, Mila Sulaiman Sulaiman Titi Andrayani Tobi Mandala Putra Vovi Pramudita Winda Juniarti Yundari, Yundari