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All Journal Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Agrivet Mutiara Medika: Jurnal Kedokteran dan Kesehatan Jurnal Pengabdian UntukMu NegeRI Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo JCES (Journal of Character Education Society) JURNAL PENDIDIKAN TAMBUSAI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jambura Journal of Linguistics and Literature DIKDAS MATAPPA: Jurnal Ilmu Pendidikan Dasar Jurnal Aplikasi Akuntansi Jurnal Onoma: Pendidikan, Bahasa, dan Sastra Bilancia : Jurnal Ilmiah Akuntansi Prosiding Seminar Nasional Teknik Mesin Syntax Idea Jurnal Vokasi IALLTEACH (Issues In Applied Linguistics & Language Teaching) Studi Kasus Inovasi Ekonomi Jurnal Revenue : Jurnal Ilmiah Akuntansi ABSYARA: Jurnal Pengabdian Pada Masyarakat Media Akuntansi dan Perpajakan Indonesia (MAPI) Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Lex Suprema Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Ekonomika Dan Bisnis Journal of Indonesian Economy and Business ABNA : Journal of Islamic Early Childhood Education Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomika Manajemen Dan Bisnis Jurnal Inovasi Pendidikan dan Teknologi Informasi (JIPTI) Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Jurnal Akuntansi dan Keuangan West Science Bisma : Business and Management Journal Indonesian Journal of Education and Development Research Jurnal Ilmu Pengetahuan dan Teknologi Bagi Masyarakat Journal of International Accounting, Taxation and Information Systems Jurnal Ekonomi, Manajemen, Akuntansi ATH-THALIB
Nur Fitriana
Jurusan Teknik Sipil Fakultas Teknik Universitas Sriwijaya
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Corporate Social Responsibility Dan Dampaknya Terhadap Manajemen Laba Fitriana, Nur
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.387

Abstract

This study aims to examine the effect of social responsibility and CSR disclosure on earnings management. The sample in this study is a manufacturing company listed on the IDX. The results of the study indicate that CSR has an effect on earnings management, while the disclosure of CSR has an impact on the economy and the environment on earnings management. The results of this study indicate that CSR activities carried out by the company will affect the level of earnings management carried out by the company
Faktor-faktor Yang Memengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Di Kota Pekanbaru Ultsani, Mila; Agustiawan, Agustiawan; Fitriana, Nur
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.398

Abstract

This research aims to determine the factors influencing taxpayer compliance when paying motor vehicle tax at UPT SAMSAT Simpang Tiga, Pekanbaru City. This research uses quantitative methods. The population used in this research are taxpayers who pay their vehicle tax at UPT SAMSAT Simpang Tiga Pekanbaru City. The sample used in this research was 400 taxpayers. This research data was collected by distributing questionnaires directly to UPT SAMSAT Simpang Tiga Pekanbaru City. The analysis used in this research is multiple linear regression analysis with SPSS version 22 software tools. The results of this study show that the factors used, namely taxpayer income level, taxpayer awareness, service quality, and tax sanctions have an influence on motor vehicle taxpayer compliance.
Pengaruh Profitabiitas Struktur Aktiva Dan Ukuran Perusahaan Terhadap Struktur Modal (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2022) Handayani, Putri; Suriyanti, Linda Hetri; Fitriana, Nur
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.406

Abstract

The aim of this research is to analyze the influence of profitability, asset structure and company size on capital structure. This research is a case study of a food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. For this research, the data source used is secondary data obtained from IDX (Indonesian Stock Exchanges) in the form of annual reports of food and beverage sector companies listed on the Indonesian Stock Exchange (BEI), namely (www.idx.co.id). The data analysis technique used in this research is descriptive analysis and research hypothesis testing which is carried out using a multiple regression model. The results of the analysis conclude that profitability, asset structure and company size influence capital structure. This research uses 3 independent variables and 1 dependent variable, namely profitability, asset structure and company size on capital structure where it can be seen that the Adjusted R Squared value is 57.8% which has an influence in this research so that there is still a remaining 42.2% which is influenced by other variables outside this research.
Implications of Transfer Pricing on MSMEs in the Digital Era Fitriana, Nur; Sari, Nasya Paramiya; Putri, Natasha Nadira; Adinda, Zahra
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 1 (2025): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i1.79

Abstract

In the ever-evolving digital era, MSMEs face new challenges and opportunities in managing business transactions, including the implementation of transfer pricing strategies. This research aims to provide a description of how transfer pricing strategies can affect the economy, especially MSMEs, in the digital era. This research method uses a qualitative approach. Data were analysed thematically and tested for validity through triangulation to provide a comprehensive picture of the challenges and solutions for MSMEs in implementing transfer pricing. The result of this study is that transfer pricing, while often used by large companies to shift profits to lower-tax countries, also presents challenges for MSMEs in the digital era. MSMEs face difficulties in implementing appropriate transfer pricing policies due to limited resources, knowledge, and access to technology, but digitalisation offers opportunities to manage transactions more transparently and efficiently to ensure compliance with global tax regulations. Although transfer pricing is often associated with large enterprises, MSMEs also need to understand and manage this policy carefully, especially in the increasingly globalised digital era. Technology allows MSMEs to connect with international markets, but it also brings risks related to complex taxes and regulations. Therefore, it is important for MSMEs to have a clear understanding of transfer pricing, use the right technology, and consult with tax experts in order to comply with regulations and avoid legal issues.
ANALYSIS OF THEMATIC PROGRESSION IN ENGLISH OF ECONOMIC ARTICLES OF BATAMNEWS.COM Fitriana, Nur; Nugraha, Hendra; Putra, Hilarius R. P.
Jambura Journal of Linguistics and Literature Vol 5, No 2 (2024): Desember 2024
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jjll.v5i2.28430

Abstract

This study analyzes thematic progression patterns in English economic articles on Batamnews.com to understand how economic information is structured and conveyed in digital journalism. Using Halliday and Hasan's functional approach, which categorizes themes into topical, interpersonal, and textual groups, this qualitative research examines five selected articles, focusing on their introductions to identify thematic progression patterns such as reiteration, zigzag, and multiple themes. The analysis reveals that reiteration patterns dominate, followed by zigzag patterns and multiple theme patterns. These findings highlight the significant role of these patterns in enhancing textual coherence and reader engagement. This study provides new insights into the writing strategies of digital economic journalism and contributes to linguistic research as well as economic journalism practices, particularly in the context of Batamnews.com as an influential digital platform in the Batam region.
PENGARUH PEMAHAMAN SAK EMKM, LATAR BELAKANG PENDIDIKAN, DAN UKURAN USAHA TERHADAP KUALITAS LAPORAN KEUANGAN UMKM Zennita, Laurencia; Marlina, Evi; Fitriana, Nur
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.867

Abstract

The study aims to find out and analyze whether understanding of SAK EMKM, educational background, and business size influence the quality of MSME financial reports in Pekanbaru City. The method used in research is quantitative. Primary data was collected using a questionnaire. The entire Pekanbaru MSME population was included in the research. The sampling approach used in this research is random sampling based on the Slovin formula. The research results explain that understanding EMKM SAK, educational background, and business size all influence the quality of MSME financial reports.
Faktor-Faktor Faktor-Faktor Yang Mempengaruhi Transfer Pricing Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Marbun, Yulia; Fitriana, Nur
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 7 No. 1 (2025): February 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to prove empirically whether transfer pricing is influenced by tax variables, bonus mechanism, and probability in mining companieslisted on the Indonesia stock exchange. This research is a quantitative research with sampling using the purposive sampling method. The data collection from 12 companies being a sample of mining companies listed on the Indonesia stock exchange in 2019-2023. This research uses multiple linier regression analysis tecniques with research data processing testing using spss 22. The research results show that the tax variabel have an effect on transfer pricing, the bonus mechanism do not effect on transfer pricing, and profitability does not effect on transfer pricing.
Faktor-Faktor Yang Mempengaruhi Pengelolaan Keuangan Mahasiswa Akuntansi Azzahara, Nikken; Samsiah, Siti; Fitriana, Nur
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.360

Abstract

This research to evaluate the financial management of students majoring in accounting at the Faculty of Economics and business, muhammadiyah university or riau. The research method used is quantitative with a likert scale as a measuring tool. The research population consisted of accounting students from the 2019-2022 class, with a total of 473 respondents selected using simple random sampling techniques. Data was collected through distributing questionnaires to accounting students. Data analysis wa carried out using various statistical techniques, including descriptive statistical tests, classical assumption tests, and hypothesis testing using SPSS25. The results showed that the level of financial literacy, family financial education, lifestyle, and financial self-efficacy had a significant effect on management. Acounting student finance. With these findings, it can be concluded that efforts to increase financial literacy, famiy financial education, and financial self-efficacy have a positive effect on the financial management of accounting students at the faculty of Economics and Business, Muhammadiyah University of Riau.
Comparative Analysis of Stock Prices, Stock Returns, Abnormal Returns and Trading Volume Before and After the Announcement of Covid-19 Suryanti, Anggi Aprilia; Ahyaruddin, Muhammad; Fitriana, Nur
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.19144

Abstract

This study analyzes significant differences in stock prices, stock returns, abnormal returns, and stock trading volume of telecommunications companies before and after the announcement of COVID-19 in Indonesia. The analysis was conducted using Paired Sample T-Test for normally distributed data and Wilcoxon Signed Rank Test for non-normal data, with the help of Microsoft Excel 2010 and SPSS-24 in data processing. The results showed that the COVID-19 announcement had a significant effect on the four variables. Stock prices decreased due to selling pressure triggered by economic uncertainty, so investors became more selective. Although stock prices decreased, trading volume increased due to panic selling. Investors try to minimize risk by releasing stocks and shifting their investments to safer instruments. This finding reinforces the Efficient Market Theory, which states that information related to the COVID-19 pandemic is quickly reflected in stock prices and trading volumes. From a policy perspective, these results emphasize the importance of risk mitigation strategies for investors as well as the government's role in stabilizing the market to reduce the impact of volatility due to global events. The uniqueness of this study lies in analyzing the impact of COVID-19 on the telecommunications sector in Indonesia, which has rarely been studied.
Perluasan Pasar UMKM Ayam Organik AK Melalui Pemanfaatan E-Commerce Fitriana, Nur; Loi, Alda Yusnidar; Bago, Angela Ririn Angelin; Merputi, Berqy Indah; Aulia, Kayla Nazwa; Nainggolan, Indra; Sari, Rida Purnama; Zalukhu, Yanta Hudi; Zalsabila, Zahra
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 5 No 1 (2025): Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

UMKM memiliki peran strategis dalam mendorong pertumbuhan ekonomi, namun banyak yang masih menghadapi kendala dalam digitalisasi dan pengelolaan usaha secara profesional. Pengabdian ini bertujuan mentransformasi UMKM Ayam Organik AK di Pekanbaru melalui pemanfaatan e-commerce dan penguatan pencatatan keuangan digital. Kegiatan dilakukan melalui observasi, analisis kebutuhan dan implementasi kegiatan berupa pelatihan penggunaan marketplace, aktivasi WhatsApp Bisnis, pembuatan konten promosi media sosial serta pendampingan penggunaan aplikasi pencatatan keuangan. Hasilnya , pelaku usaha mulai memahami pentingnya branding, konsistensi komunikasi serta pencatatan keuangan yang rapi dan digital. Ayam Organik AK kini tampil lebih profesional dan adaptif dalam menghadapi persaingan pasar digital. Kegiatan ini diharapkan menjadi model pemberdayaan terpadu bagi UMKM berbasis pangan sehat dalam memanfaatkan peluang ekonomi digital secara berkelanjutan.
Co-Authors Abdul Rohim, Abdul Adelia, Vella Adinda, Zahra Adrian Kede Agustia Marshanda, Vera Tessa Agustiawan, Agustiawan Ahyaruddin, Muhammad Alkadri Alkadri Ananda, Sania Anastasia, Bella Wanda Anggraini, Berliana Aji Ardiansyah, Fadly Arwendis Wijayanti Astuti, Dwi Yuli Atur Sela, Az-Zahra Dian Aulia, Kayla Nazwa AYU RAHMAWATI Az Zahra, Amanda Azhar, M. Ibnu Luthfi Azhsaari, Intan Putri Aziz, Nyimas Latifah Letty Azmi, Zul Azzahara, Nikken Bago, Angela Ririn Angelin Betty Lukiati Dana Marsetya Utama Darsono, Elsha Ridzky Fadila Dawiyah, Dawiyah Defri Yoza Doembana, Ismawati Dwi tanto, Octavian Endang Sulistyaningsih, Tuti Setyaningrum, Didik Indradewa Achmadi Priyatmojo dan Evi Marlina, Evi Faizal Chan Fauziah, Putri Febrianti, Reza Fionasari, Dwi Gurning, Natra Hadistya, Istifar Dilla Hafid, Ibnu Hamdi Hamdi Handayani, Emi Siti Haryanto, Darban Hendra Nugraha Hidayah, Sella Azara Lailatul Hidayati, Taqwiyatul Salisa Holipid, Frengky Idawati Khotimah, Jenny Khusnul Kurniawan, Agung Rimba Lestari, Gita Dwi Lestari, Listya Ayu Lestari, Titin Loi, Alda Yusnidar Mailin, Mailin Mairoza Mairoza, Mairoza Maladisma, Nur Mangara Maidlando Gultom Marbun, Yulia Mardiya, Nisa Nuraini Mariati Marsevani, Maya Maulana, Abel Alqurni maulana, yuda Mazhar, Kawish Behzad Merputi, Berqy Indah Moshavi, Sophia Mualfah, Desti Muhammad Luthfi Mutahharah R, Mutahharah R Nababan, Febrina Elia Nabila, Cindy Salsa Nadila, Syarfina Mahya Nafis, Dzakia Nainggolan, Indra Nofripa Herlina Nugraha, Hendra Nugroho, Muhammad Alif Aditya Nurfadhilla, Icha Nurlayly, Cindy Oktarina, Adelia Pertiwi, Cita Pramesti, Bintang Najwa Pratama, Ine Hanisa Pulungan, Syahidannur Mukminah Purba, Hanna Yemima Purba, Hilarius Raditya Priambada Putra, Aidi Syah Putra, Hilarius R. P. Putri Handayani PUTRI WULANDARI Putri, Annie Mustika Putri, Natasha Nadira Putri, Nelsy Helmilia Putri, Silviana Aulia Rachma Zannati Ramadhani, Rezy Yulia Ramashar, Wira Rista Anggriani Rizal, Seliana Rosnita . Rucianawati Rucianawati, Rucianawati S Harahap, Putrri Dasti Sahrawani, Risma Ihza Samsul Bahri Sari, Dian Puji Puspita Sari, Nasya Paramiya Sari, Rida Purnama Sasmita, Anggi Satrio, Abdul Aziz Sayow, Eirene Lady Marchela Selinna, Selinna Setiawati, Rita siti rodiah Siti Samsiah, Siti Sri Rahayu Lestari Sri Wibawani Suardi, Nurul Fadhilah Suci, Rama Gita Suciyanti, Velissa Nadia Sulaiman, Nandatulloh Suprianto, Yakobus Suriyanti, Linda Hetri Surya, Lukman Suryanti, Anggi Aprilia Suryanti, Linda Hetri Swastika, Desi Taufiq Hidayat Siregar Teresa, Amelia Ultsani, Mila Vritta Amroini Wahyudi Wahid, Riyan Falah Al Warkoyo Wati, Anisa Dwi Sanggar Widjajawati, Erwina Yauri, Kelvin Yolanda Yolanda, Yolanda Yossi Oktorini Yuni, Sulismai Zainuddin . Zalsabila, Zahra Zalukhu, Yanta Hudi Zennita, Laurencia