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The Effectiveness of Social Assistance Distribution Policy for Extreme Poverty Eradication in Indonesia Pertiwi, Cita; Oktarina, Adelia; Suprianto, Yakobus; Widjajawati, Erwina; Alkadri, Alkadri; Nababan, Febrina Elia; Rucianawati, Rucianawati; Aziz, Nyimas Latifah Letty; Nadila, Syarfina Mahya; Fitriana, Nur
Journal of Indonesian Economy and Business Vol 40 No 3 (2025): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.v40i3.10051

Abstract

Introduction/Main Objectives: In order to achieve target 1.1 of the Sustainable Development Goals (SDGs), i.e., to end extreme poverty by 2030, the Indonesian Government encourages the distribution of social assistance as one of the main programs. Background Problems: There are several issues related to the distribution of social assistance that impact the effectiveness of this program. This study aims to investigate the challenges and evaluate possible solutions for the effectiveness of social assistance distribution. Novelty: This study proposes alternative solutions to improve the effectiveness of social assistance distribution in Indonesia. Research Methods: This research uses a descriptive qualitative approach and SOAR analysis (strengths, opportunities, aspirations, and results). The data have been obtained from a literature review and focus group discussions. Finding/Results: The results of the analysis identify three problems, namely (i) inaccuracy of the target beneficiary data, (ii) absence of formed cooperative between stakeholders in the distribution process, and (iii) the amount of cash in the social assistance has not been able to meet the cost of living in several regions in Indonesia. Solutions that can be used to overcome these problems are (1) updating the data and improving the accuracy of targeting of social assistance, (2) strengthening the synergy of the social assistance program organized by government, (3) an adjustment, carried out by local governments, of the value of social assistance benefits, and (4) strengthening the supervision of the social assistance distribution process. Conclusion: The alternative solutions above are "tactical" approaches that need to be employed by the government to increase the effectiveness of social assistance distribution to alleviate extreme poverty.
THE INFLUENCE OF AUDITOR PROFESSIONAL ETHICS, AUDITOR COMPETENCE, AND COMPUTER-ASSISTED AUDIT TECHNIQUES ON AUDIT QUALITY AT PUBLIC ACCOUNTING FIRMS IN THE PEKANBARU REGION Ananda, Sania; Fitriana, Nur; Rodiah, Siti
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 4 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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

Abstract

This study aims to examine the influence of auditor professional ethics, auditor competence, and computer-assisted audit techniques. In this study, the sample selection technique uses saturated sampling, which uses the entire population of this study as a sample, using primary data or direct questionnaire distribution to Pekanbaru Regional Public Accounting Firms. The analysis method used is multiple linear regression analysis using the SPSS version 26 program. The results of this study indicate that auditor professional ethics have an effect on audit quality, auditor competence has an effect on audit quality, and computer-assisted audit techniques also have an effect on audit quality.
THE INFLUENCE OF ISLAMIC RELIGIOSITY ON STUDENTS' FINANCIAL WELL-BEING THROUGH FINANCIAL BEHAVIOR: MODERATING ROLE OF FINANCIAL LITERACY Suriyanti, Linda Hetri; Ardiansyah, Fadly; Fitriana, Nur
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.688

Abstract

The low level of financial well-being among university students, particularly in Pekanbaru, has become a severe concern as the number of individuals living in poverty rises and risky financial habits such as online gambling and loans become more common. This study investigates the role of Islamic religiosity in improving students' financial well-being by examining financial behavior as a mediator and financial literacy as a moderator. A survey of 124 students from four universities in Pekanbaru was conducted, and the data were analyzed using PROCESS Macro Model 8 in SPSS 25. The findings reveal that Islamic religiosity directly and indirectly influences financial well-being through financial behavior. Moreover, financial literacy strengthens the relationship between Islamic religiosity and financial behavior, but not the direct link between religiosity and financial well-being. Beyond the statistical results, this study contributes theoretically by integrating moderated mediation analysis into the context of student financial well-being, an approach rarely applied in prior studies. The results highlight the need to promote religious values and financial literacy in higher education policies and student development programs as effective strategies to foster healthier financial behavior and improve financial well-being.
Pengaruh Faktor Keuangan dan Faktor Non Keuangan Terhadap Opini Audit Going Concern Agustia Marshanda, Vera Tessa; Suci, Rama Gita; Fitriana, Nur
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 5 (2025): September-Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i5.3527

Abstract

The financial condition of a company can reveal its actual level of security, enabling users of financial statements to analyze its financial health and predict its future business continuity (going concern). This study aims to examine the effect of financial and non-financial factors on going concern audit opinions. This research is quantitative in nature. The population consists of 165 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling procedure employed purposive sampling, resulting in a final sample of 115 companies. The research variables include going concern audit opinion as the dependent variable and four independent variables: profitability, liquidity, audit tenure, and audit firm reputation. Data were collected through observation and documentation, using observation and documentation sheets as research instruments. Data analysis was conducted using multiple linear regression with SPSS 26. The findings indicate that profitability significantly influences going concern audit opinions. Liquidity, however, has no effect on going concern audit opinions. Meanwhile, audit tenure and audit firm reputation both have a significant effect on going concern audit opinions.
Pengaruh Mekanisme Corporate Governance, Likuiditas, Ukuran Perusahaan, Struktur Modal dan Pertumbuhan Penjualan Terhadap Kinerja Keuangan Suciyanti, Velissa Nadia; Azmi, Zul; Fitriana, Nur
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 5 (2025): September-Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i5.3535

Abstract

This study is motivated by the decline in the performance of the healthcare sector, which has become a particular concern amid rising public awareness of the importance of health services. However, the stock performance of this sector has contracted. Based on data from the Indonesia Stock Exchange (IDX), in 2024 the healthcare sector index fell by 2.6488%, marking the largest decline compared to ten other sectors. This indicates a gap between the increasing demand for health services and the financial performance of healthcare companies. The purpose of this study is to examine the effect of corporate governance mechanisms (independent commissioners and audit committees), liquidity, firm size, capital structure, and sales growth on the financial performance of healthcare companies listed on the IDX for the 2020–2024 period. This research applies a quantitative method with an associative approach. Data were obtained through documentation of annual financial reports sourced from the official IDX website and company portals. The population consists of 37 healthcare companies, with samples selected using purposive sampling. Based on the criteria, 13 companies were chosen with a five-year observation period, resulting in 65 observations. The data were analyzed using multiple linear regression with SPSS version 26. The results show that liquidity, capital structure, and sales growth significantly influence financial performance, while independent commissioners, audit committees, and firm size have no effect. These findings emphasize the importance of effective financial management and sales growth strategies in enhancing the performance of healthcare companies.
Pengaruh Tingkat Penghasilan, Kewajiban Moral dan Layanan Samsat Drive-Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Nurfadhilla, Icha; Fionasari, Dwi; Fitriana, Nur
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11110

Abstract

Penelitian ini dilakukan untuk menguji secara empiris pengaruh tingkat pendapatan, kewajiban moral, dan layanan Samsat Drive-Thru terhadap kepatuhan wajib pajak kendaraan bermotor. Populasi dalam penelitian ini meliputi seluruh wajib pajak kendaraan bermotor yang terdaftar dan membayar pajaknya di Kantor Bersama Samsat Kota Pekanbaru. Teknik pengambilan sampel yang digunakan adalah simple random sampling, dengan jumlah sampel sebanyak 400 responden yang ditentukan menggunakan rumus Slovin. Penelitian ini menerapkan pendekatan kuantitatif dengan desain deskriptif korelasional, dan analisis data dilakukan dengan menggunakan SPSS versi 26 for Windows. Hasil penelitian menunjukkan bahwa tingkat pendapatan, kewajiban moral, dan layanan Samsat Drive-Thru memiliki pengaruh positif dan signifikan, baik secara parsial maupun simultan, terhadap kepatuhan wajib pajak kendaraan bermotor. Temuan ini menyoroti pentingnya kapasitas ekonomi, kesadaran moral, dan aksesibilitas layanan dalam mendorong kepatuhan pajak di tingkat daerah.
Pengaruh Transparansi Pajak Terhadap Penggelapan Pajak Dengan Kewajiban Moral Sebagai Moderasi Pada UMKM Yang Terdaftar di KPP Pratama Senapelan Pekanbaru Yolanda, Yolanda; Fitriana, Nur; Suryanti, Linda Hetri
Jurnal Akuntansi Dan Keuangan West Science Vol 4 No 03 (2025): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v4i03.2305

Abstract

Penggelapan pajak merupakan salah satu tantangan yang masih dihadapi dalam sistem perpajakan, terutama di kalangan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) yang menjadi tulang punggung perekonomian nasional. Tingkat kepatuhan yang rendah dapat disebabkan oleh kurangnya transparansi dalam sistem perpajakan serta lemahnya kesadaran moral dalam memenuhi kewajiban fiskal. Penelitian ini bertujuan untuk menganalisis pengaruh transparansi pajak terhadap Penggelapan pajak pada UMKM yang terdaftar di KPP Pratama Senapelan Pekanbaru, serta menguji peran kewajiban moral sebagai variabel moderasi dalam hubungan tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner terhadap 100 responden pelaku UMKM. Teknik analisis data dilakukan dengan regresi linier sederhana dan regresi moderasi menggunakan interaksi produk (moderated regression analysis). Hasil penelitian menunjukkan bahwa transparansi pajak berpengaruh negatif terhadap penggelapan pajak. Selain itu, kewajiban moral terbukti memperkuat pengaruh transparansi terhadap penggelapan pajak. Dengan demikian, peningkatan transparansi dan pembangunan kesadaran moral wajib pajak merupakan strategi efektif dalam menekan perilaku penggelapan pajak di sektor UMKM.
Pengaruh Penerimaan Opini Audit Going Concern, Profitabilitas Dan Risiko Keuangan Terhadap Return Saham Hadistya, Istifar Dilla; Fitriana, Nur; Sari, Dian Puji Puspita
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.11148

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerimaan opini audit going concern (GCO), profitabilitas dan risiko keuangan terhadap return saham pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2021 – 2024. Jenis penelitian ini adalah penelitian kuantitatif. Analisis data menggunakan metode analisis regresi linear berganda dengan return saham sebagai variabel dependen dan tiga variabel independen penerimaan opini audit going concern (GCO), profitabilitas dan risiko keuangan. Sampel penelitian sebanyak 41 perusahaan. Hasil penelitian ini menyatakan bahwa variabel penerimaan opini audit going concern (GCO) berpengaruh signifikan terhadap return saham. Profitabilitas berpengaruh signifikan terhadap return saham. Risiko keuangan berpengaruh signifikan terhadap return saham.
Analysis of Thematic Progression in English of Economic Articles of Batamnews.com Fitriana, Nur; Hendra Nugraha; Hilarius Raditya Priambada Purba
Jurnal Onoma: Pendidikan, Bahasa, dan Sastra Vol. 11 No. 1 (2025)
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/onoma.v11i1.4884

Abstract

This study examines thematic progression patterns in English economic articles on Batamnews.com, focusing on how themes and rhemes are organized to ensure textual coherence and effectively convey economic information. Employing Halliday and Hasan’s functional approach, themes are categorized into topical, interpersonal, and textual types. The research adopts a qualitative method, analyzing the introduction sections of seven articles using systematic segmentation into clauses and classification of thematic progression patterns into re-iteration, zigzag, and multiple-theme patterns. The results reveal that the re-iteration pattern is the most frequently employed (28 instances), followed by the zigzag pattern (26 instances), and the multiple-theme pattern (7 instances). Thematic progression patterns significantly contribute to enhancing the coherence and clarity of the articles, allowing economic concepts to be effectively communicated. The findings underscore the strategic role of thematic organization in digital journalism, providing practical insights for journalists and scholars in understanding how economic information is structured and adapted for diverse audiences. This study contributes to linguistics and media studies by offering a deeper understanding of the interaction between thematic patterns and the communication of complex economic topics in the digital age.
IMPLEMENTASI MEDIA PEMBELAJARAN BERBASIS CANVA UNTUK MENINGKATKAN MOTIVASI BELAJAR Fitriana, Nur; Idawati; Mariati
Jurnal Inovasi Pendidikan dan Teknologi Informasi (JIPTI) Vol. 5 No. 2 (2024): Jurnal Inovasi Pendidikan dan Teknologi Informasi (JIPTI)
Publisher : Information Technology Education Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jipti.v5i2.2429

Abstract

IPAS subjects are often considered difficult due to abstract concepts that require effective visualization so that the delivery of material can run well and can increase student participation. This study aims to increase the learning motivation of grade III students at SD Negeri Sungguminas V through the implementation of Canva-based learning media. This research used the Classroom Action Research (PTK) method which was carried out in two cycles. The research subjects were third grade students with a total of 32 students in the 2024/2025 school year. The results showed that the use of Canva-based learning media can significantly increase students' learning motivation. This shows that the pre-school learning motivation of students was 54.06%, while in cycle 1 there was an increase of 61.97% and in cycle 3 it was 60.72%. There is a significant increase from each cycle. This can be seen from the increase in students' activities in participating in learning, the positive response of students to the use of Canva-based learning media, and the increase in students' learning motivation. The conclusion of this study is that Canva-based learning media can be an effective and efficient alternative or solution to increase students' learning motivation, especially in IPAS subjects.
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