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All Journal Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Ilmu Akuntansi Mulawarman (JIAM) Jurnal Pemberdayaan Ekonomi Jurnal Studi Pemerintahan dan Akuntabilitas Journal of Artificial Intelligence and Digital Business AMMA : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Governance Andalas INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Fitria, Yunita
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Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Social Sciences Other

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Bimbingan Teknis Pelaporan Keuangan Yayasan Isak 35 Pada Yayasan Pendidikan Kutai Timur Harits Zidni Khatib Ramadhani, Muhammad; Rinaldi, Muhammad; Fitria, Yunita; Abadan Syakura, Muhammad
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 4 : Mei (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

The implementation of community service activities aims to enhance understanding and skills in financial reporting for the iSAK 35 Foundation by the East Kutai Education Foundation. The technical guidance method is employed as the primary approach in this intervention, through a series of tailored training sessions, workshops, and consultation sessions to meet the Foundation's needs. An analysis of the effectiveness of this intervention is conducted by evaluating the participants' knowledge and skills enhancement, as well as changes in the Foundation's financial reporting practices. The results demonstrate a significant improvement in the comprehension of concepts and implementation of ISAK 35 financial reporting, alongside the adoption of best practices in Foundation financial management. The implications of this research encompass strengthening the Foundation's capacity in more effective and transparent financial management, as well as the potential to enhance the quality of financial reports to support accountability and transparency in managing the Foundation's funds and resources.
Tax-Aware Generation: Membentuk Kesadaran Perpajakan Siswa SMK Melalui Pembelajaran Interaktif Berbasis Digital Rinaldi, Muhammad; Ariandi, Muhamad Amir; Fitria, Yunita; Ramadhani, Melda Aulia
Jurnal Pemberdayaan Ekonomi Vol. 3 No. 2 (2024): Agustus
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpe.v3i2.4427

Abstract

Purpose: This community service activity aims to enhance students' understanding and awareness of taxation, specifically Personal Income Tax (PPh Articles 21 and 26). Methodology/approach: The activity was conducted at SMKN 2 Balikpapan, specifically targeting students in class XI AKL 1 on November 15, 2024. The methods used include interactive counselling, tax calculation simulations, group discussions, interactive training using the Quizizz application, and a satisfaction survey using Google Forms to evaluate the effectiveness of the program. Results/findings: The survey results indicated a high level of student satisfaction, with 76.7% of students being very satisfied with the materials and methods used. Students also demonstrated increased interest in taxation topics, although a few students still faced difficulties in understanding the technical aspects of tax calculations. Conclusion: This tax education activity was effective in increasing students' awareness and interest in taxation obligations. The interactive approach successfully improved student participation, although further simplification of the materials was required to ensure optimal understanding among all students. Limitations: The activity was limited to a single class at SMKN 2 Balikpapan, thus reducing its generalizability. Some students also had difficulty with tax calculations, suggesting a need for simplified materials. Contribution: This activity enhances tax literacy in vocational high schools by providing educators and policymakers with tools to improve student understanding and promote early tax compliance.
Peran Belanja Infrastruktur Jalan, Kesehatan, dan Pendidikan Terhadap PAD di Kalimantan Timur Ramadhani, Muhammad Harits Zidni Khatib; Rinaldi, Muhammad; Fitria, Yunita
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jastaka.v4i2.4437

Abstract

Purpose: This study aims to analyze the impact of road infrastructure, health, and education expenditures on Local Own-Source Revenue (PAD) in regencies and cities in East Kalimantan Province. By evaluating these expenditures, this study seeks to determine their effectiveness in increasing local fiscal capacity and supporting sustainable economic growth.. Methodology/Approach: This study employs quantitative methods using panel data regression analysis with data collected from 2018 to 2023. This study applies E-Views software to conduct a regression analysis while performing classical assumption tests and model selection to determine the most appropriate regression model. Results/Findings: The findings indicate that Road infrastructure and education expenditures do not have a significant impact on PAD, whereas health expenditures show a marginal positive effect. The R-squared value of 0.4806 suggests that these variables explain 48% of the PAD variation, while the adjusted R-squared of 0.4206 indicates moderate explanatory power. Conclusion: The study concludes that while infrastructure spending is essential, health sector investments play a more immediate role in increasing PAD by improving workforce productivity. These findings suggest that local governments should prioritize strategic spending allocation in sectors with higher direct fiscal returns. Limitations: This study is limited to five years of data (2018-2023) and focuses solely on three expenditure categories without incorporating other factors such as industrial activity, tourism, and demographic shifts, which may also influence PAD. Contribution: This study provides empirical insights for local governments and policymakers on the effectiveness of infrastructure spending in enhancing local revenue.
PENGARUH PERSISTENSI LABA DAN RISIKO SISTEMATIK TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CSR SEBAGAI PEMODERASI Mayangsari, Adelia Shahtrida; Fitria, Yunita
Jurnal Akuntansi dan Governance Andalas Vol 6 No 1 (2025)
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v6i1.89

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh persistensi laba terhadap nilai perusahaam, pengaruh risiko sistematik terhadap nilai perusahaan, pengaruh pengungkapan Corporate Social Responsibility dalam memoderasi hubungan persistensi laba terhadap nilai perusahaan, pengaruh pengungkapan Corporate Social Responsibility dalam memoderasi hubungan risiko sistematik terhadap nilai perusahaan. Jenis penelitian ini adalah penelitian kuantitatif dengan pengumpulan data berupa dokumentasi melalui data laporan tahunan dan laporan keberlanjutan perusahaan indeks LQ45 yang terdaftar di Bursa Efek Indonesia dan website yang terdapat pada perusahaan. Penelitian ini mengunakan metoda statistik deskriptif dengan teknik analisis data menggunakan program SPSS versi 25 dengan melakukan uji asumsi klasik, uji hipotesis, uji F, uji koefisien determinasi, uji analisis Moderated Regression Analysis, dan uji t. Hasil penelitian menunjukkan bahwa persistensi laba berpengaruh positif dan signifikan terhadap nilai perusahaan, risiko sistematik berpengaruh negatif terhadap nilai perusahaan, CSR memperkuat hubungan persistensi laba dengan nilai perusahaan, dan CSR memperkuat hubungan risiko sistematik dengan nilai perusahaan.
The effect of financial leverage, firm size and sales volatility on earning persistence (companies listed on the indonesia stock exchange) Irwansyah, Irwansyah; Fitria, Yunita; Oktaviola, Situmorang, Elga
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 2 (2023): Mei
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i2.2935

Abstract

The study aims to analyze the effect of financial leverage, company size and sales volatility which is proxied by Agency Theory. The populations in this study are trading, service and investment companies listed on the Indonesia Stock Exchange in 2013-2017. The sampling technique uses purposive sampling with a total sample of 42 companies. The analysis of the study uses multiple regressions. We find several results showed that financial leverage and company size had a positive and significant effect on earnings persistence. Furthermore, sales volatility had a positive but not significant effect on earning persistence. Moreover, the study suggests adding other variables that are closely related to earnings persistence. It also suggests increasing the period of years, samples and objects of research in addition to trading companies, services and investments in order to obtain better results
Desain Logo Dan Digital Marketing: Penguatan Kreativitas Siswa Di Kecamatan Muara Badak Diyanti, Ferry; Arlyne Patricia Sinaga, Anggita; Fitria, Yunita
AMMA : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 : Mei (2025): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

This Community Service (PKM) activity aims to introduce and strengthen logo design and digital marketing through mentoring activities carried out directly to students in Muara Badak District. Logo creation is considered important because it will impact the selling value of the product itself, while digital marketing functions to expand market share. This activity has five stages: problem analysis, collaboration with related parties, activity preparation, implementation, and evaluation of results. The implementation of the activity has run smoothly. The evaluation results show that students, as participants in the activity, have understood the importance of logos and digital marketing in helping increase product sales. They can also utilize the potential of e-commerce and social media to help market products to gain a wider market share.
Akuntabilitas, Transparansi, dan Partisipasi Untuk Good Governance di Kecamatan Teluk Bayur Satyawati, Salama Qaulam; Fitria, Yunita
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jastaka.v5i1.5147

Abstract

Purpose: This study aims to evaluate the implementation of the principles of accountability, transparency, and participation in the management of the Village Revenue and Expenditure Budget (APBDes) as an effort to realize good governance in Teluk Bayur District, Berau Regency. Methodology: The research method used is a qualitative approach with data collection techniques including interviews, observations, and documentation. Results/findings: The results show that the four villages studied—Tumbit Melayu, Labanan Jaya, Labanan Makmur, and Labanan Makarti—have made efforts to implement these principles in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018, although improvements are still needed in several aspects for optimization. Conclusions: The implementation of accountability, transparency, and participation has shown progress, yet it remains suboptimal. Strengthening community involvement and enhancing administrative capacity are essential to achieving better governance outcomes. Limitations: This study is limited to four villages, uses a qualitative approach that is subjective, and only focuses on three principles of good governance. Future research is suggested to cover a wider area, apply a quantitative approach, and explore other principles such as effectiveness and efficiency. Contribution: The author expresses gratitude to the academic advisor, Ms. Yunita Fitria, to the informants and village officials in Teluk Bayur, and to family and friends for their support during the preparation of this journal.
Analisis Pengelolaan Keuangan Desa Di Desa Sebulu Modern Kecamatan Sebulu Kabupaten Kutai Kartanegara Mutmainnah, Mutmainnah; Affan, Nurita; Fitria, Yunita
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 9 No. 1 (2024): April 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jiam.v9i1.8393

Abstract

Penelitian ini bertujuan untuk mengetahui mekanisme pengelolaan keuangan desa di Desa Sebulu Modern yang meliputi Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan dan Pertanggungjawaban dengan menerapkan asas akuntabel, transparan, partisipatif serta tertib dan disiplin anggaran. Teknik pengumpulan data dilakukan dengan menggunakan dua metode yaitu dokumentasi dan wawancara kepada pihak-pihak yang terlibat dalam pengelolaan keuangan desa. Hasil penelitian menunjukkan bahwa pengelolaan keuangan desa di Desa Sebulu Modern Kecamatan Sebulu Kabupaten Kutai Kartanegara meliputi tahap perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban pengelolaan keuangan desa secara garis besar dapat dikatakan sudah sesuai dengan Permendagri No. 113 Tahun 2014 meskipun terdapat beberapa hal dalam pelaporan dan pertanggungjawaban yang masih belum sesuai dengan target waktu.
Pengaruh Aktivitas Pemasaran, Aset Tidak Berwujud, dan Pertumbuhan Penjualan Terhadap Nilai Perusahaan pada perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Wulandari, Dina; Fitria, Yunita
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 8 No. 3 (2023): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jiam.v8i3.13625

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh mengenai aktivitas pemasaran, aset tidak berwujud, pertumbuhan penjualan terhadap nilai perusahaan dengan menggunakan perusahaan manufaktur sub sektor makanan dan minuman yang telah terdaftar di Bursa Efek Indonesia sebagai sampel penelitian dengan periode pengamatan dari tahun 2015-2019. Berdasarkan teknik penyaringan sampel dengan menggunakan teknik purposive sampling diperoleh sampel sebanyak 14 perusahaan. Alat analisis dalam penelitian ini menggunakan analisis statistik deskriptif dan analisis regresi linier berganda. Hasil penelitian ini menyatakan bahwa: 1). Aktivitas pemasaran berpengaruh positif dan tidak signifikan terhadap nilai perusahaan. 2). Aset tidak berwujud berpengaruh positif dan signifikan terhadap nilai perusahaan. 3). Pertumbuhan penjualan berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan. Kata kunci: Nilai Perusahaan, Aktivitas Pemasaran, Aset Tidak Berwujud, Pertumbuhan Penjualan
Soft Skill dan Profesi Akuntan di Masa Depan: Mengungkap Impresi Mahasiswa Akuntansi Diyanti, Ferry; Fitria, Yunita
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. 2 (2025): April
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i2.2700

Abstract

Impresi mahasiswa akuntansi terhadap penguasaan soft skill menarik untuk diteliti, dimana mahasiswa akuntansi sebagai generasi milenial diharapkan mampu menguasai kompetensi tersebut untuk dapat berhasil di dunia kerja dan lingkungan sekitarnya.Impresi dalam penelitian ini berkaitan dengan pemahaman mahasiswa mengenai apa saja soft skill yang harus mereka kuasai dan urgensinya bagi masa depan mereka serta bagaimana proses untuk mendapatkan kemampuan soft skill tersebut. Penelitian ini termasuk dalam ranah penelitian kualitatif dengan menggunakan pendekatan fenomenologi untuk menggambarkan impresi mahasiswa akuntansi dalam menguasai soft skill. Informan yang digunakan dalam penelitian ini adalah mahasiswa akuntansi yang berasal dari Perguruan Tinggi di kota Samarinda. Proses pengumpulan data menggunakan tehnik wawancara. Tehnik analisis dilakukan dengan cara reduksi data dan pengumpulan data yang dilakukan secara bersamaan sehingga didapatkan informasi yang berkaitan dengan impresi mahasiswa terhadap penguasaan soft skill. Hasil penelitian menunjukkan bahwa komunikasi, kemampuan memahami, bekerja sama, kemampuan memberikan solusi yang baik, sikap kepemimpinan dan manajemen waktu dianggap penting untuk mendukung masa depan mereka sebagai akuntan. Penelitian ini juga menemukan bahwa penguasaan soft skill juga lebih banyak diperoleh dari kegiatan yang dilakukan di luar perkuliahan
Co-Authors Abadan Syakura, Muhammad Abdul Gafur Ariandi, Muhamad Amir Arlyne Patricia Sinaga, Anggita Budi Prasetiyo, Budi Dwi Risma Deviyanti Ferry Diyanti Fitriani, Supia Harits Zidni Khatib Ramadhani, Muhammad Irwansyah Irwansyah Iskandar Iskandar Isna Yuningsih Kristin, Sri Utari Kurniawan, Fuji Kusumawardani , Anisa Lithfiyah, Evi Maeysarah, Maeysarah Maratama, Willy Mawahda, Andi Octavia Prasasti Mayangsari, Adelia Shahtrida Mayleani, Devi Melda Aulia Ramadhani Muhammad Abadan Syakura Muhammad Rinaldi Mustofa, Ridwan Mutmainnah Mutmainnah Novyanda, Herdy Nur Afni Nur Khairin, Fibriyani Nurita Affan Oktaviola, Situmorang, Elga Pratama, Aji Muhammad Mirman Deni Qoyyimah, Lailatul Rahmah, Asmadhini Handayani Ramadhani, Muhammad Harits Zidni Khatib Rande Samben Rehulina Rehulina, Rehulina Roni Setiawan Sari, Desy Mayang Sari, Wulan Iyhig Ratna Satyawati, Salama Qaulam Sri Mintarti Sudirman, Sitti Rahma Widayati, Nurfiza Wulandari, Dina Yana Ulfah Yaqin, Muh Ainul