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All Journal Jurnal Ekonomika Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Pengabdian Masyarakat (ABDIRA) Bima Journal : Business, Management and Accounting Journal Dinamika
Putri, Ferica Christinawati
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Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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Literasi Pelaporan Keuangan Organisasi Nirlaba Berdasarkan PSAK No. 45 Di Kota Tarakan Nainggolan, Yohanna Thresia; Putri, Ferica Christinawati; Pratiwi, Sulitya Rini; Rahmawati, Meylin; Kartini, Kartini; Irna, Rizky Agusriyanti
JURNAL EKONOMIKA Volume 15, Nomor 02, Juni 2024
Publisher : Universitas Borneo Tarakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35334/jek.v15i02.5328

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui secara lebih mendalam mengenai tingkat literasi pelaporan keuangan organisasi nirlaba berdasarkan PSAK No. 45 di Kota Tarakan, sehingga pendidikan mengenai literasi pelaporan keuangan organisasi nirlaba berdasarkan PSAK No. 45 dapat ditingkatkan baik oleh masyarakat pelaku di organisasi nirlaba maupun oleh universitas. Selain itu, dari penelitian ini diharapkan akan meningkatkan motivasi dari masyarakat untuk dapat mengambil keputusan yang efektif dalam keuangan. Target yang ingin dicapai berupa artikel ilmiah yang dipublikasikan baik dalam bentuk cetak maupun elektronik yang dapat diakses dengan mudah oleh mahasiswa dan masyarakat serta Serta prosiding pada seminar ilmiah baik yang berskala lokal, regional, maupun nasional. Metode penelitian yang digunakan adalah analisis deskriptif kuantitatif. Populasi dalam penelitian adalah seluruh gereja yang ada di Kota Tarakan yaitu sebanyak 74 Gereja. Pengambilan sampel dalam penelitian ini dengan teknik probability sampling dengan menggunakan cluster random sampling. Pengumpulan data dilakukan dengan kuesioner.
Analisis Permintaan Barang dan Jasa di Wilayah Perbatasan Kabupaten Nunukan (Studi Kasus: Pulau Sebatik) Agusriyanti, Rizky; Pratiwi, Sulistya Rini; Rahmawati, Meylin; Putri, Ferica Christinawati; Kartini, Kartini
JURNAL EKONOMIKA Volume 15, Nomor 01, Januari 2024
Publisher : Universitas Borneo Tarakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35334/jek.v0i0.4668

Abstract

Indonesia merupakan negara kepulauan terbesar di dunia yang letaknya sangat strategis, secara ekonomi maupun geopolitik. Gugusan kepulauan yang ada di Indonesia disatukan oleh lautan yang terhampar luas dan beberapa diantaranya berbatasan langsung dengan beberapa negara, berbatasan darat maupun laut. Tercatat bahwa sekitar 92 pulau merupakan pulau-pulau terdepan dan terluar yang berbatasan langsung dengan negara tetangga yaitu: Malaysia, Singapura, Filipina, Timor Leste, Papua New Guinea, dan Australia. Hal ini termaktub dalam Peraturan Presiden RI Nomor 78 tahun 2005 tentang pengelolaan pulau-pulau kecil terluar.
KINERJA KEUANGAN PEMERINTAH DAERAH PROVINSI KALIMANTAN UTARA TAHUN ANGGARAN 2018 - 2022 Putri, Ferica Christinawati; Salsabila, Ananda Aprilia; Lubis, Amanda Putri Salsabila
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 4 No 1 (2024): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v4i1.482

Abstract

North Kalimantan Province as one of the regions is required to prioritize capital expenditure to support community economic activities. The Budget Realization Report (LRA) as a form of government accountability in managing finances shows priorities on government operational expenditures. The purpose of this study is to examine the financial performance of the Regional Government of North Kalimantan Province for Fiscal Year 2018 – 2022 using 5 data analysis tools consisting of: 1) Regional Financial Independence Ratio, 2) Growth Ratio, 3) Regional Original Revenue Effectiveness Ratio, 4) Regional Financial Efficiency Ratio, and 5) Compatibility Ratio. This research includes quantitative research with a descriptive approach derived from secondary data, namely the North Kalimantan Provincial Government Budget Realization Report 2018 – 2022. The results of the study using the ratio of regional financial independence showed the value of independence classified as consultancy
Determinan Nilai Perusahaan Industri Manufaktur Di Indonesia Putri, Ferica Christinawati; Nainggolan, Yohanna Thresia
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2252

Abstract

Thel objelctilvel of thils study ils to ildelntilfy and elxamilnel thel varilablels that ilmpact thel valuatilon of companilels opelratilng iln thel food and belvelragel ilndustry and lilsteld on thel Ilndonelsila Stock Elxchangel. Thel varilablels elxamilneld iln thils study arel thel silzel of thel company, thel lelvelragel (melasureld by thel delbt to elquilty ratilo), and thel ratel of corporatel growth. Thils study elmploys a causal-associlatilvel relselarch approach by utillilsilng selcondary data. Thel samplel for thils study consilsts of 16 food and belvelragel filrms that welrel lilsteld on thel Ilndonelsila Stock Elxchangel beltweleln 2017 and 2021. Thel samplilng approach elmployeld was purposilvel-samplilng, elncompassilng a total of 80 obselrvatilons. Thel data undelrwelnt procelssilng through thel utillilsatilon of thel multilplel lilnelar relgrelssilon statilstilcal telst melthod utillilsilng Statilstilcal Packagel for thel Socilal Scilelncels (SPSS) softwarel. Thel filndilngs of thils study delmonstratel that thel factors of filrm silzel, lelvelragel (delbt to elquilty ratilo), and filrm growth collelctilvelly ilmpact filrm valuel. Partilally, company silzel, lelvelragel (delbt to elquilty ratilo), and company growth ilnfluelncel company valuel. Selvelral basilc thilngs dilffelrelntilatel thils relselarch from prelvilous relselarch, ilncludilng thel varilablels useld, thel relselarch populatilon, and thel yelar of thel relselarch. Ilt ils hopeld that thils relselarch can bel useld as consildelratilon iln makilng delcilsilons about ilnvelstilng iln thel Ilndonelsilan Stock Elxchangel. Futurel relselarch nelelds to consildelr a broadelr samplel.
Analysis Of Indonesia'S Pro Poor Growth Index And Poverty Equivalent Growth Rate 2017-2022 Kartini, Kartini; Putri, Ferica Christinawati; Irna, Rizky Agusriyanti; Pratiwi, Sulistya Rini; Rahmawati, Meylin
BIMA Journal (Business, Management, & Accounting Journal) Vol 4, No 2 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.4.2.165-172

Abstract

This study aims to analyze whether Indonesia is included in the pro poor, trickle down, or anti pro poor growth. The population of this study is all provinces in Indonesia in 2017-2022. Data collection techniques used are documentation and observation, in addition to the use of secondary data to answer research questions. The analytical tool used in this study is statistical analysis using the Pro Poor Growth Index (PPGI) and Poverty Equivalent Growth Rate (PEGR) methods. The results of this study indicate that Indonesia is classified as pro-poor growth where the benefits of growth are greater for the poor than non-poor people so that growth can help reduce poverty in Indonesia.
Pendampingan Penghitungan Harga Pokok Produksi dan Harga Jual pada UMKM Burger Salsabila Nainggolan, Yohanna Thresia; Putri, Anindha Zalwana; Lisdawati, Lisdawati; Lailiah, Nurzhahratul; Ananda, Olyvia; Putri, Ferica Christinawati
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.685

Abstract

MSMEs play a significant role in Indonesia's economy development, however, many small business owners still struggle with managing their finances, especially in calculating the Cost of Goods Manufactured (COGM) correctly. This community service activity aimed to help the owner of Burger Salsabila, an MSME located in Tarakan City, in calculating COGM. The method used is participatory, involving the business owner in every stage of the activity, from preparation to evaluation. The outcome of the program indicated that previously, the business owner set the selling price of products solely based on market prices without thoroughly calculating the costs incurred during the production process. After receiving training and mentoring, the business owner was able to calculate COGM more comprehensively and accurately. Accurate COGM calculations have provided a better understanding of production cost structures and helped in setting appropriate selling prices to achieve the expected profit.
Co-Authors Agusriyanti, Rizky Ananda, Olyvia Kartini Kartini Kartini Lailiah, Nurzhahratul Lisdawati Lisdawati Lubis, Amanda Putri Salsabila Nainggolan, Yohanna Thresia Pratiwi, sulistya rini Pratiwi, Sulitya Rini Putri, Anindha Zalwana Rahmawati, Meylin Rizky Agusriyanti Irna Salsabila, Ananda Aprilia