Fitriany Fitriany, Fitriany
Mahasiswa Rekayasa Kelautan, Program Magister Teknik Sipil FTSL-ITB.

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Pengembangan Formula SCF untuk Analisa Kelelahan Joint (Sambungan) T pada Struktur Bangunan Lepas Pantai Tawekal, Ricky Lukman; Fitriany, Fitriany; Tukuboya, M. Taufan
Jurnal Teknik Sipil Vol 13, No 1 (2006)
Publisher : Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.459 KB)

Abstract

Abstrak. Beban pada sambungan tubular akan menimbulkan tegangan hotspot, yaitu tegangan maksimum pada kaki sambungan yang besarnya beberapakali dari tegangan nominal sehingga memacu percepatan timbulnya kelelahan pada struktur akibat beban yang berulang (siklik). Perbandingan antara tegangan-tegangan hotspot dan tegangan nominal disebut Stress Concentration Factor (SCF). Pada makalah ini, dikembangkan rumus empiris SCF baru dengan manggunakan pemodelan elemen hingga. Perangkat lunak ANSYS versi 9 digunakan untuk menganalisis tegangan pada sambungan tubular struktur berupa joint T. Rumus emipiris SCF baru dikembangkan berdasarkan data geometris tubular utama (chord) dan tubular sekunder (brace), yaitu diameter chord (D), diameter brace (d), ketebalan chord (T), ketebalanbrace (t), panjang chord (L), panjang brace (l), dengan mengacu pada rasio perbandingan geometris yang digunakan untuk persamaan parametrik.Abstract. Loading on tubular joints will create hotspot stresses at intersection which several times higher than the nominal stress so that accelerate fatigue to the joints due to cyclic loadings. The ratio of hotspot stress and the nominal stress is called Stress Concentration Factor (SCF). In this paper, new empirical formulas of SCF are developed by using finite element modeling. ANSYS software is used to analyze stresses at T joint. .The new empirical formula of SCF is developed based on geometric data of chord and brace, namely diameter of chord (D), diameter of brace (d), thickness of chord (T), thickness of brace (t), length of chord (L), length of brace (l), by having reference geometric comparison for parametric formula.
PENGARUH STRUKTUR MODAL DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN Fitriany, Fitriany; Fatima, Eliza; Haryono, Selly Anggraeni
Jurnal Akuntansi dan Keuangan Indonesia Vol 14, No 2 (2017)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (696.474 KB) | DOI: 10.21002/jaki.2017.07

Abstract

The objective of this study is to empirically examine non-linear (quadratic) effect of capital structure on firm performance (Tobin’s q dan ROA) and also the effect of Multiple Large Shareholder Structure (MLSS) and institutional ownership on firm performance. The sample is a non-financial company listed on the Indonesia Stock Exchange with the study period 2009-2012. Data obtained from Data Stream and IDX website. Using fixed effect panel regression, this research finds that the capital structure has a quadratic (concave) effect on firm performance measured by ROE with maximum point at debt to equity of 1.95. This result indicates that the total debt that maximizes the company's performance is 1.95 of the total capital. The study also finds that increasingly large multiple shareholder structures (MLSS) will decrease firm performance, while higher institutional ownership will improve company performance.
PENGARUH MODIFIED AUDIT OPINION TERHADAP BORROWING CASH FLOW DAN INVESTMENT CASH FLOW Cahyaningrum, Puspita Hardina; Fitriany, Fitriany
Jurnal Akuntansi dan Keuangan Indonesia Vol 10, No 1 (2013)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.461 KB) | DOI: 10.21002/jaki.2013.05

Abstract

This study examines and analyzes the economic consequences of modified audit opinion on borrowing cash flow and investment cash flow. Panel data model was used to observe the research. The sample of this study was 247 companies listed in Indonesia Stock Exchange for the years 2008-2010. The results show that modified audit opinion, except unqualified opinion with explanatory paragraph about going concern, did not affect borrowing cash flow because audit opinion was not the only consideration for granting credit by creditors. Companies receiving modified audit opinion were proven using more operating cash flow for investing shown in investment cash flow, especially companies receiving unqualified opinion with explanatory paragraph about going concern.Keywords: modified audit opinion, borrowing cash flow, investment cash flow, operating cash flow---Penelitian ini menguji dan menganalisis konsekuensi ekonomis dari modified audit opinion terhadap borrowing cash flow dan investment cash flow. Penelitian ini menggunakan model data panel. Sampel penelitian ini adalah 247 perusahaan yang terdaftar di Bursa Efek Indonesia untuk tahun 2008-2010 dengan total observasi sebanyak 741 firm-years. Hasil penelitian menunjukkan bahwa modified audit opinion, kecuali opini wajar tanpa pengecualian dengan paragraf penjelasan mengenai going concern, tidak terbukti memengaruhi borrowing cash flow karena opini audit bukan satu-satunya pertimbangan untuk memberikan pinjaman bagi kreditor. Perusahaan yang memperoleh modified audit opinion terbukti lebih banyak menggunakan kas internal (operating cash flow) untuk melakukan investasi yang dilihat dari investment cash flow, terutama perusahaan yang mendapatkan opini wajar tanpa pengecualian dengan paragraf penjelasan mengenai going concern.Kata kunci: modified audit opinion, arus kas pinjaman, arus kas investasi, arus kas dari aktivitas operasi
PENGARUH WORKLOAD DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KUALITAS KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI Fitriany, Fitriany; Setiawan, Liswan
Jurnal Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2011)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (866.441 KB) | DOI: 10.21002/jaki.2011.03

Abstract

This research aims to find empirical evidence about the impact of workload and specialization of auditors on audit quality. This research will also examine whether the quality of the audit committee can strengthen or weaken impact of workload and specialization on audit quality. This research uses four measures of workload. The results of this research indicate that the workload has a negative impact on audit quality and audit committee reduces the negative impact of workload on audit quality. One regression found that specialization has a positive effect on the quality of audit but the audit committee has no role to strengthen the positive effect of specialization on audit quality. These results indicate that when the auditor is a specialist, the audit committee has no effect in improving the audit quality. The implications from this study is that accounting firm must consider the workload of their auditor. Government also need to consider rules on workload in an accounting firm to maintain audit quality. The role of audit committees also needs to be increased because it is proved can reduce the negative impact of workload to audit quality. Keywords: audit quality, workload, auditor specialization, audit committee Penelitian ini bertujuan untuk meneliti pengaruh langsung workload, spesialisasi, dan kualitas komite audit terhadap kualitas audit serta menguji peran komite audit dalam memperkuat atau memperlemah pengaruh workload dan spesialisasi terhadap kualitas audit. Penelitian ini menggunakan empat pengukuran workload. Hasil penelitian menunjukkan bahwa beban kerja memiliki dampak negatif terhadap kualitas audit dan komite audit mengurangi dampak negatif dari workload terhadap kualitas audit. Salah satu regresi menemukan bahwa spesialisasi berpengaruh positif pada kualitas audit namun komite audit tidak berperan dalam memperkuat pengaruh positif dari spesialisasi terhadap kualitas audit. Hasil ini menunjukkan bahwa ketika auditor adalah seorang spesialis, komite audit tidak berpengaruh dalam meningkatkan kualitas audit. Implikasi dari penelitian ini bahwa kantor akuntan harus mempertimbangkan beban kerja auditor mereka. Pemerintah juga perlu mempertimbangkan aturan tentang beban kerja di sebuah KAP untuk mempertahankan kualitas audit. Peran komite audit juga perlu ditingkatkan karena terbukti dapat mengurangi dampak negatif dari beban kerja terhadap audit kualitas. Kata kunci: kualitas audit, workload, spesialisasi auditor, komite audit
Analysis of Strategic Factors Affecting the Success of Small Enterprises in South Sulawesi Fitriany, Fitriany; Abidin, Zainal
KINERJA Vol 22, No 2 (2018): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (676.045 KB) | DOI: 10.24002/kinerja.v22i2.1808

Abstract

The purpose of the present study is to analyse the effect of managerial competence, information access on cost, benefit differentiation of small business products. This research is done in five district in South Sulawesi— Makassar, Maros, Bantaeng, Bulukumba and Tanah Toraja. The populations of this study are owners and managers of food and beverage business, wood and rattan furniture, convection and apparel. The sample was chosen purposively for 170 responders. Survey and questionnaire were used in data collection. Then the data were analysed descriptively and structural equation model with AMOS (Analysis of moment structural) program.The results of the study show that the success of small-scale enterprises is directly influenced by strategic factors, namely managerial competence, information access, and product differentiation. The factors of negative cost advantage but significant influence the success of the business because customers prefer the uniqueness. If small entrepreneurs in South Sulawesi want to succeed, then it should pay attention to the factor of product differentiation superiority because the influence is big enough and significant to the success of small business. This identifies that small business products should be more unique in terms of more value than a cheaper price.Keywords: Manager's Competence, Access to Information, Cost Advantage,  Advantage of Deferment, Business Success.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA PT. SUCOFINDO, Tbk MAKASSAR Fitriany, Fitriany
Jurnal BISNIS & KEWIRAUSAHAAN Vol 4 No 2 (2015): Jurnal BISNIS & KEWIRAUSAHAAN
Publisher : Jurnal BISNIS & KEWIRAUSAHAAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.261 KB)

Abstract

This research aimed to find out the of service quality at PT. Sucofindo, Tbk.of Makassar involving tangible, reliability, empathy, responsiveness, assurance dimensions and the influence of the service quality on customers’ satisfaction at PT. Sucofindo, Tbk. of Makassar. The data in this research consisted of quantitative and qualitative data. They were obtained through observation and questionnaire to 100 respondents who were the customers of PT. Sucofindo, Tbk. of Makassar. They were then analyzed using multiple linear regression, F-test, and test. The formulated hypothesis was also explained to see to what extent it was proved empirically. The results show that both simultaneously and partially service dimension consisting of tangible, empathy, reliability, responsiveness, and Assurance have a significant influence on the customers’ satisfaction at PT. Sucofindo, Tbk. of Makassar Reliability dimension has dominant influence on the customers’ satisfaction at PT. Sucofindo, Tbk. of Makassar. The dominant influence of this variable is determined by the indicators forming it, that is, capability, acceptance process, trchnical knowledge/skill possessed by the employess, the quickness of certification, the accuracy/quickness of quality test, process, and procedure. All of these indicators are considered to be very good and reliable.
STRATEGI PENGEMBANGAN BISNIS UKM GUNA MENINGKATKAN PENDAPATAN KARYAWAN PADA USAHA TOKO ROTI FUTRY MAROS DI MAROS SULAWESI SELATAN Fitriany, Fitriany
Jurnal BISNIS & KEWIRAUSAHAAN Vol 8 No 2 (2019): Jurnal BISNIS & KEWIRAUSAHAAN
Publisher : Jurnal BISNIS & KEWIRAUSAHAAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (150.048 KB)

Abstract

The development of Small and Medium Enterprises (SMEs) is a very important thing, because SMEs have a very important role in the economic growth of a country, and SMEs are able to withstand various economic crises that have occurred. This research was conducted at the Futry Bakery in Maros, South Sulawesi, aimed at finding out business development strategies and increasing employee income. The data analysis method used is a qualitative method. The results showed that the development strategy carried out by UKM Roti futry in Maros South Sulawesi used a marketing mix which included halal products, affordable prices, and transparent promotions. The strategy is carried out by the company by generating an increase in sales turnover. However, the company has not been able to provide wages in accordance with the stipulated by the government through the stipulation of the UMR because the wage system applied by the company still uses a wage system based on employee performance.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA PT. SUCOFINDO, Tbk MAKASSAR Fitriany, Fitriany
Jurnal BISNIS & KEWIRAUSAHAAN Vol 4 No 2 (2015): Jurnal BISNIS & KEWIRAUSAHAAN
Publisher : Jurnal BISNIS & KEWIRAUSAHAAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.261 KB)

Abstract

This research aimed to find out the of service quality at PT. Sucofindo, Tbk.of Makassar involving tangible, reliability, empathy, responsiveness, assurance dimensions and the influence of the service quality on customers? satisfaction at PT. Sucofindo, Tbk. of Makassar. The data in this research consisted of quantitative and qualitative data. They were obtained through observation and questionnaire to 100 respondents who were the customers of PT. Sucofindo, Tbk. of Makassar. They were then analyzed using multiple linear regression, F-test, and test. The formulated hypothesis was also explained to see to what extent it was proved empirically. The results show that both simultaneously and partially service dimension consisting of tangible, empathy, reliability, responsiveness, and Assurance have a significant influence on the customers? satisfaction at PT. Sucofindo, Tbk. of Makassar Reliability dimension has dominant influence on the customers? satisfaction at PT. Sucofindo, Tbk. of Makassar. The dominant influence of this variable is determined by the indicators forming it, that is, capability, acceptance process, trchnical knowledge/skill possessed by the employess, the quickness of certification, the accuracy/quickness of quality test, process, and procedure. All of these indicators are considered to be very good and reliable.
STRATEGI PENGEMBANGAN BISNIS UKM GUNA MENINGKATKAN PENDAPATAN KARYAWAN PADA USAHA TOKO ROTI FUTRY MAROS DI MAROS SULAWESI SELATAN Fitriany, Fitriany
Jurnal BISNIS & KEWIRAUSAHAAN Vol 8 No 2 (2019): Jurnal BISNIS & KEWIRAUSAHAAN
Publisher : Jurnal BISNIS & KEWIRAUSAHAAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (150.048 KB)

Abstract

The development of Small and Medium Enterprises (SMEs) is a very important thing, because SMEs have a very important role in the economic growth of a country, and SMEs are able to withstand various economic crises that have occurred. This research was conducted at the Futry Bakery in Maros, South Sulawesi, aimed at finding out business development strategies and increasing employee income. The data analysis method used is a qualitative method. The results showed that the development strategy carried out by UKM Roti futry in Maros South Sulawesi used a marketing mix which included halal products, affordable prices, and transparent promotions. The strategy is carried out by the company by generating an increase in sales turnover. However, the company has not been able to provide wages in accordance with the stipulated by the government through the stipulation of the UMR because the wage system applied by the company still uses a wage system based on employee performance.
ROTASI DAN KUALITAS AUDIT: EVALUASI ATAS KEBIJAKAN MENTERI KEUANGAN KMK NO. 423/KMK.6/2002 TENTANG JASA AKUNTAN PUBLIK Siregar, Sylvia Veronica; Fitriany, Fitriany; Wibowo, Arie; Anggraita, Viska
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 1
Publisher : UI Scholars Hub

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Abstract

Auditor’s independency is a foundation of the public trust to public accountant profession and is one important factor for assessing audit quality. Regulators expect that the longer the audit tenure (long term relationship between auditor and client), the more often auditor will compromise client’s accounting choices and reporting for his bussines purpose in such a way which will decrease the auditor’s independence. Related to auditor rotation, regulator in Indonesia have made compulsory the rotation for public accountant (AP) every 3 years and public accounting firm (KAP) every 5 years since the end of 2002 by issuing KMK Number 423/KMK.06/2002 dated September 30, 2002 about public accountant services. The objective of this rotation is to prevent independence deterioration of public accountant and public accounting firm. The purpose of this study is to empirically investigate whether the audit tenure has any effect on audit quality and whether rotation for public accountant and public accounting firm will increase audit quality before and after the implementation of KMK number 423/KMK.06/2002. The result shows that KMK No. 423/KMK.06/2002 about audit rotation needs to be evaluated because this study finds no evidence that longer audit tenure and auditor rotation will increase audit quality.