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All Journal Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Agrivet Mutiara Medika: Jurnal Kedokteran dan Kesehatan Jurnal Terapan Abdimas 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 AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT 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 Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) 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 JAKBS 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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Pelatihan dan Pendampingan Pembuatan Video Pembelajaran Interaktif melalui Penggunaan Platform Canva Bagi Guru SDN Sungguminasa V Maladisma, Nur; Suardi, Nurul Fadhilah; Fitriana, Nur; Mutahharah R, Mutahharah R
Jurnal IPMAS Vol. 4 No. 3 (2024): Desember 2024
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/ipmas.4.3.2024.491

Abstract

Program Kemitraan Masyarakat (PKM) ini dilaksanakan di SDN Sungguminasa V yang melibatkan 22 guru sebagai mitra kegiatan. Permasalahan utama yang dihadapi adalah kurangnya pengetahuan guru dalam pembuatan media pembelajaran interaktif yang menarik dan efektif untuk mendukung proses belajar mengajar. Hal ini mengakibatkan keterbatasan variasi metode pembelajaran yang digunakan dan rendahnya keterlibatan siswa dalam kegiatan belajar. Metode pelaksanaan kegiatan ini dimulai dengan penyajian materi tentang media pembelajaran interaktif, yang berfokus pada pentingnya penggunaan teknologi dalam pembelajaran modern. Dilanjutkan dengan penyajian materi dasar-dasar penggunaan Canva, sebuah platform desain grafis yang mudah digunakan untuk membuat konten pembelajaran interaktif. Selain itu, dilaksanakan pelatihan dan pendampingan secara intensif bagi para guru dalam pembuatan media pembelajaran interaktif berbasis Canva. Pendampingan ini bertujuan agar guru tidak hanya mampu menguasai teknik dasar, tetapi juga dapat menerapkannya secara kreatif dalam kegiatan belajar mengajar. Hasil pelaksanaan kegiatan menunjukkan adanya peningkatan pengetahuan yang signifikan dalam pembuatan media pembelajaran interaktif menggunakan Canva. Hasil kegiatan menunjukkan peningkatan pengetahuan dan keterampilan guru pada lima indikator utama, yaitu pemahaman dasar penggunaan Canva, penggunaan elemen desain, kreativitas dalam pengembangan konten, integrasi media interaktif, dan efektivitas media pembelajaran. Berdasarkan data hasil evaluasi, terdapat peningkatan signifikan di setiap indikator, dengan persentase peningkatan rata-rata antara 29% hingga 41%, yang menunjukkan bahwa guru semakin percaya diri dan mampu memanfaatkan Canva secara kreatif dalam kegiatan belajar mengajar.
Pengaruh komite audit, likuiditas, leverage , dan aktivitas terhadap financial distress : (Studi Kasus Pada Perusahaan Jasa Sub Keuangan Sektor Asuransi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2022) Swastika, Desi; Suriyanti, Linda Hetri; Fitriana, Nur
Jurnal Ilmiah Raflesia Akuntansi Vol 9 No 2 (2023): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v9i2.261

Abstract

The purpose of the study was to analyze the effect of the audit committee, liquidity, leverage, and activity on financial distress. This research is a case study on insurance sector sub-financial service companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2022 period. This study took secondary data from the financial statements of insurance companies. Technical analysis of data Using Audit Committee analysis, liquidity, leverage, and activity. The analysis concluded that the Audit Committee, liquidity, and leverage had no influence on financial distress. Meanwhile, activities can affect financial ditress in insurance companies. Analysis This study uses 4 independent variables, namely the audit committee, liquidity, leverage, and activity where it can be seen that the Adjusted R Squared value is low at 32.8% so that there are still 67.2% of other variables that are not included in this study. Keywords — financial distress, liquidity, leverage, and activity.
Pengaruh Teknologi Informasi Berbasis Payment Gateway,Inovasi Dan Orientasi Kewirausahaan Terhadap Kinerja UMKM ( Studi Empiris Pada UMKM Di Kota Pekanbaru) Sahrawani, Risma Ihza; Marlina, Evi; 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.v10i1.384

Abstract

This research aims to determine the influence of payment gateway-based information technology, innovation and entrepreneurial orientation on the performance of MSMEs (empirical study on MSMEs in Pekanbaru City). The population in this research is Micro, Small and Medium Enterprises in Pekanbaru City, totaling 7,309 MSMEs in 2022. The sample selection for this research was based on the purposive sampling method. So the sample in the research was 100 MSMEs, especially culinary delights in Pekanbaru City. The type of data used in this research is quantitative data in the form of secondary data with collection techniques using questionnaires. The data analysis technique uses multiple regression and is tested using the t test. The research results show that payment gateway-based information technology, innovation and entrepreneurial orientation have a significant effect on the performance of MSMEs (empirical study on MSMEs in Pekanbaru City).
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.
Pengaruh Green Accounting, Kinerja Lingkungan, Pertumbuhan Laba dan Corporate Social Responsibility terhadap Nilai Perusahaan Fitriana, Nur; Harefa, Chandwiman Anugerah; Daulay, Sangra Puttidia; ., Fajar; Putra, Eldo Maha
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v2i4.2305

Abstract

This study aims to examine the influence of Green Accounting, Environmental Performance, Profit Growth, and Corporate Social Responsibility (CSR) on firm value. With increasing global competition, companies face challenges to enhance their value by considering environmental sustainability and social responsibility. Green Accounting functions as a tool to manage environmental costs, while environmental performance is measured through corporate compliance with regulations such as PROPER. Profit growth reflects the financial performance of a company, whereas CSR represents the company’s commitment to the environment and society. This study employs a descriptive qualitative method with literature analysis, incorporating secondary data from various previous studies. The results indicate that these factors have varying effects on firm value, with some studies showing positive, negative, or insignificant influences. Therefore, further research is needed to clarify the relationship between these factors and firm value
Co-Authors ., Fajar Abdul Rohim, Abdul Adelia, Vella Adenia, Ghina Adhar, Zalfa Hawwani Adinda, Zahra Adrian Kede Agustia Marshanda, Vera Tessa Agustiawan, Agustiawan Ahmad Riyadi Ahyaruddin, Muhammad Alkadri Alkadri Ananda, Andhika Fikri Ananda, Sania Anastasia, Bella Wanda Andini, Sri Andria, Vika Nurva Anggraini, Berliana Aji Ardiansyah, Fadly Aristi, Mentari Dwi Ariyani, Arum Arjunani, Rusmalistia Intan 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 Daulay, Sangra Puttidia Dawiyah, Dawiyah Defri Yoza Difa, Ranaya Aura Doembana, Ismawati Dwi tanto, Octavian Endang Sulistyaningsih, Tuti Setyaningrum, Didik Indradewa Achmadi Priyatmojo dan Evi Marlina, Evi Faizal Chan Fajar, Awaliyah Fauziah, Putri Febria, Indah Febrianti, Reza Fionasari, Dwi Fitra, Subhanul Gercya, Della Pratiwi Giawa, Putri Ayuni Gozali, Valensia Bertha Gurning, Natra Gusnia, Nadira Elsa Hadistya, Istifar Dilla Hafid, Ibnu Hairani, Afni Putri Hamdi Hamdi Handayani, Emi Siti Hanifa, Mazaya Dhia Hanifah, Syari Harefa, Chandwiman Anugerah Haryanto, Darban Hendra Nugraha Hidayah, Sella Azara Lailatul Hidayati, Taqwiyatul Salisa Holipid, Frengky Idawati Julfandi, Julfandi Jumiati, Ami Kharimah, Masitoh Nur Khotimah, Jenny Khusnul Kurniawan, Agung Rimba Laia, Andi Swerman Lestari, Gita Dwi Lestari, Listya Ayu Lestari, Nurul Indah Lestari, Titin Loi, Alda Yusnidar Lubis, Indah Mawaddah Mailin, Mailin Mairoza Mairoza, Mairoza Maladisma, Nur Mangara Maidlando Gultom Marbun, Yulia Mardiya, Nisa Nuraini Mariana, Krisvina Mariati Marsevani, Maya Maulana, Abel Alqurni maulana, yuda Mauludy, Nabilla Bakda Mazhar, Kawish Behzad Meldiana, Nadia Merputi, Berqy Indah Miftahul Jannah Moshavi, Sophia Muhammad Luthfi Mutahharah R, Mutahharah R Nababan, Febrina Elia Nabila, Cindy Salsa Nadila, Syarfina Mahya Nadisah, Sylvania Nafis, Dzakia Nainggolan, Indra Nugraha, Hendra Nugroho, Muhammad Alif Aditya Nur, Yana Windra Nurfadhilla, Icha Nurlayly, Cindy Nurul Janahti, Nurul Oktarina, Adelia Pauziah, Sarah Nur Pertiwi, Cita Pramesti, Amelia Sekar Ayu Pramesti, Bintang Najwa Pratama, Ine Hanisa Pulungan, Syahidannur Mukminah Purba, Hanna Yemima Purba, Hilarius Raditya Priambada Puspita Sari, Dian Puji Putra, Aidi Syah Putra, Eldo Maha Putra, Hilarius R. P. Putra, Rudi Syaf Putri Handayani PUTRI WULANDARI Putri, Annie Mustika Putri, Atika Asadita Sarni Putri, Natasha Nadira Putri, Nelsy Helmilia Putri, Nindia Putri, Silviana Aulia Putri, Suci Yolanda Rachma Zannati Rahmi, Nadisa Lailatul Ramadhani, Dinda Ramadhani, Rezy Yulia Ramashar, Wira Raudatunisha, Najla Zahrani Rissa Prima Kurniawati, Rissa Prima Rista Anggriani Rizal, Seliana Rizki Amelia Rosnita . Rucianawati Rucianawati, Rucianawati S Harahap, Putrri Dasti Sahrawani, Risma Ihza Samsul Bahri Sani, Asril Ahmad Sari, Dian Puji Puspita Sari, Nasya Paramiya Sari, Rida Purnama Sari, Riza Sholehah Intan Sasmita, Anggi Satrio, Abdul Aziz Sayow, Eirene Lady Marchela Seinditya, Seinditya Selinna, Selinna Setiawati, Rita Siahaan, Remia Siregar, Chikadetry Syalomita siti rodiah Siti Samsiah, Siti Sri Murniati, Sri Sri Rahayu Lestari Sri Wibawani, Sri 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 Tampubolon, Omar Farrakhan Tantra, Yogi Surya Taufiq Hidayat Siregar Teresa, Amelia Ultsani, Mila Vritta Amroini Wahyudi Wahid, Riyan Falah Al Warkoyo Widjajawati, Erwina Yauri, Kelvin Yolanda Yolanda, Yolanda Yossi Oktorini Yuni, Sulismai Zainuddin . Zalsabila, Zahra Zalukhu, Yanta Hudi Zega, Aldika Putra Zennita, Laurencia