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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 Journal of Social Research 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 MADANI Abdimas | Jurnal Penelitian dan Pengabdian Masyarakat
Nur Fitriana
Jurusan Teknik Sipil Fakultas Teknik Universitas Sriwijaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Social Sciences Other

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Determinan Minat Mahasiswa Akuntansi menjadi Akuntan Publik Pramesti, Amelia Sekar Ayu; Fitriana, Nur; Puspita Sari, Dian Puji
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3397

Abstract

The interest of accounting students in Indonesia to pursue a career as public accountants remains low, even though the demand for public accountants continues to increase. According to the Center for the Development of Public Accountants and Appraisers (PPAJP), the growth rate of public accountants in Indonesia is still low, at only 4% per year. The Ministry of Finance's Center for Accounting and Appraisal Services (PPAJP) also released data showing that Indonesia still lacks sufficient public accountants. This is due to the low interest of accounting students in becoming public accountants. This study aims to analyze the influence of self-motivation, intellectual intelligence, financial rewards, and labor market considerations on the interest of accounting students at Muhammadiyah University of Riau in choosing a career as public accountants. The method used is quantitative, collecting primary data through Likert-scale questionnaires. A sample of 247 students was selected using simple random sampling based on the Slovin formula. The data were analyzed using multiple linear regression with SPSS version 25 to test the effect of independent variables on student interest. The results show that self-motivation, intellectual intelligence, financial rewards, and labor market considerations simultaneously and partially have a significant influence on students' interest in becoming public accountants. These variables explain 46.3% of the variation in student interest, while the remaining variation is influenced by other factors beyond this study. The findings provide important contributions to developing strategies to increase public accountant career interest among students.  
Analisis Implementasi Kebijakan Just In Time Purchasing Pada Pengelolaan Bahan Baku Di CV. Inti Rotindo Group Pekanbaru Laia, Andi Swerman; Fitriana, Nur; Putra, Rudi Syaf
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3457

Abstract

This study aims to analyze the implementation of JIT purchasing policies in raw material management at CV. Inti Rotindo. This study uses a qualitative method with data collection techniques through interviews, observation, and documentation. The results of this study indicate that the implementation of JIT purchasing has not been fully implemented in accordance with the JIT purchasing concept. The company still purchases and stores raw materials in large quantities, resulting in storage costs that do not add value to the company. This is inconsistent with the JIT purchasing concept. Additionally, CV. Inti Rotindo has not yet established formal cooperation contracts with suppliers. As a result, suppliers do not deliver orders in small quantities.
Anteseden Kepatuhan Pajak Pegawai Pada Pelaporan Surat Pemberitahuan Tahunan Di Pekanbaru Ruslan, Marsya Aliya Dini; Fitriana, Nur; Azmi, Zul
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.15045

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pengetahuan Pajak, Kesadaran Pajak, Sanksi Perpajakan, Pelayanan Fiskus, dan Penerapan E-Filing terhadap Kepatuhan Wajib Pajak Orang Pribadi Pegawai. Penelitian ini menggunakan pendekatan kuantitatif deskripti. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi Pegawai, dengan jumlah sampel sebanyak 124 responden yang diperoleh melalui penyebaran kuesioner. Metode analisis data yang digunakan adalah Partial Least Square (PLS) dengan bantuan aplikasi SmartPLS. Pengujian dilakukan melalui evaluasi outer model, inner model, serta pengujian hipotesis menggunakan bootstrapping. Hasil penelitian menunjukkan bahwa Pengetahuan Pajak, Kesadaran Pajak, Sanksi Perpajakan, dan Penerapan E-Filing berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak. Sementara itu, Pelayanan Fiskus tidak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak. Nilai koefisien determinasi menunjukkan bahwa model penelitian memiliki kemampuan penjelasan yang kuat terhadap variabel Kepatuhan Wajib Pajak. Implikasi dari penelitian ini menunjukkan pentingnya peningkatan edukasi perpajakan, penguatan kesadaran wajib pajak, penegakan sanksi yang konsisten, serta optimalisasi sistem e-Filing guna meningkatkan kepatuhan wajib pajak.  
The Influence of Expertise, Audit Experience, Ethics, and Knowledge of Accounting and Auditing on the Accuracy of Audit Opinion Giving Rahmawati, Jihan; Puji Puspita Sari, Dian; Fitriana, Nur
Journal of Social Research Vol. 5 No. 4 (2026): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v5i4.3105

Abstract

Background: The accuracy of audit opinions is a critical element in maintaining the credibility of financial reporting and ensuring stakeholder trust. Various individual auditor characteristics such as expertise, audit experience, ethics, and accounting and auditing knowledge are assumed to influence the quality and accuracy of audit judgments. Objective: This study aims to determine the effect of expertise, audit experience, ethics, and accounting and auditing knowledge on the accuracy of audit opinions. Methods: This research applies a quantitative approach using primary data collected through questionnaires. The sample consisted of 61 auditors selected using the census method. Data were analyzed using descriptive statistics and multiple linear regression analysis. Results: The findings show that expertise does not significantly affect the accuracy of audit opinions. However, audit experience, ethics, and accounting and auditing knowledge have significant effects on the accuracy of audit opinions. Conclusion: The study concludes that audit experience, ethics, and accounting and auditing knowledge play important roles in improving the accuracy of audit opinions, while expertise alone is not sufficient to influence audit opinion accuracy. These findings highlight the importance of practical experience and ethical competence in strengthening audit quality.
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.
ANALISIS LAPORAN KEUANGAN SEBAGAI ALAT UKUR KINERJA PERUSAHAAN PT INDAH KIAT (PULP & PAPER) Fitriana, Nur; Julianti, Windi; Putra, Dimas Darma; Yani, Mega Sari Indah
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 1 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i1.5836

Abstract

This research aims to test financial report analysis as a tool for measuring the financial performance of PT Indah Kiat (Pulp & Paper). Financial report analysis is used to assess the condition and development of company performance through a financial ratio approach and trend analysis. The research method used is a quantitative descriptive method with secondary data in the form of the annual financial report of PT Indah Kiat (Pulp & Paper) for the 2017–2019 period. Data analysis techniques include analysis of liquidity ratios, solvency, profitability, as well as trend analysis to see trends in changes in a company's financial performance from year to year. The research results show that in terms of liquidity, the company is in liquid condition with a current ratio value above 100%, although there are indications that the utilization of current assets is less than optimal. In terms of solvency, the company's capital structure showed improvement, marked by a decrease in the ratio of debt to assets and equity. However, in terms of profitability, the company's performance experienced fluctuations and tended to decline in 2019, which was reflected in the decline in Return on Investment (ROI). Trend analysis shows an increase in assets and equity, but a decrease in net profit due to an increase in cost of goods sold and a decrease in sales. Overall, the research results show that although PT Indah Kiat (Pulp & Paper) has relatively good liquidity and solvency, the company's profitability performance still needs to be improved in order to be able to provide an optimal level of return for investors. Penelitian ini bertujuan untuk menguji analisis laporan keuangan sebagai alat ukur kinerja keuangan PT Indah Kiat (Pulp & Paper). Analisis laporan keuangan digunakan untuk menilai kondisi dan perkembangan kinerja perusahaan melalui pendekatan rasio keuangan dan analisis tren. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif dengan data sekunder berupa laporan keuangan tahunan PT Indah Kiat (Pulp & Paper) periode 2017–2019. Teknik analisis data meliputi analisis rasio likuiditas, solvabilitas, profitabilitas, serta analisis tren untuk melihat kecenderungan perubahan kinerja keuangan perusahaan dari tahun ke tahun. Hasil penelitian menunjukkan bahwa dari sisi likuiditas, perusahaan berada dalam kondisi likuid dengan nilai current ratio di atas 100%, meskipun terdapat indikasi kurang optimalnya pemanfaatan aktiva lancar. Dari sisi solvabilitas, struktur permodalan perusahaan menunjukkan perbaikan yang ditandai dengan penurunan rasio utang terhadap aset dan ekuitas. Namun demikian, dari sisi profitabilitas, kinerja perusahaan mengalami fluktuasi dan cenderung menurun pada tahun 2019, yang tercermin dari penurunan Return on Investment (ROI). Analisis tren menunjukkan adanya peningkatan aset dan ekuitas, tetapi penurunan laba bersih akibat meningkatnya beban pokok penjualan dan menurunnya penjualan. Secara keseluruhan, hasil penelitian menunjukkan bahwa meskipun PT Indah Kiat (Pulp & Paper) memiliki likuiditas dan solvabilitas yang relatif baik, kinerja profitabilitas perusahaan masih perlu ditingkatkan agar mampu memberikan tingkat pengembalian yang optimal bagi investor.
TRAINING ISLAM DAN BUDAYA LOKAL: TAFSIR QS AL-BAQARAH:177 DALAM GAGASAN PRIBUMISASI ISLAM ABDURRAHMAN WAHID DI HIMPUNAN MAHASISWA YAYASAN AL-KAHFI Kholilurrohman, Kholilurrohman; Fitriana, Nur; Fauziah , Amira; Sunarto, Sunarto; Putra , Aldomi; Ghosiyah, Enok
MADANI Abdimas : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 1 (2024): MADANI Abdimas | Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : MPP: Lembaga Penelitian Dan Studi Kebijakan

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

Abstract

This study explores the integration of universal Islamic values with local culture through an analysis of the interpretation of QS Al-Baqarah verse 177 within the framework of Islamic indigenization (pribumisasi Islam) as conceptualized by Abdurrahman Wahid (Gus Dur). The verse is chosen for its emphasis on the principles of al-birr (righteousness), which encompasses not only theological aspects but also social and humanistic dimensions. Using a qualitative approach through literature review, this research examines how Gus Dur interprets righteousness as concrete social action and how he articulates these values within the pluralistic context of Indonesian society. The findings indicate that Gus Dur views QS Al-Baqarah:177 as theological justification for the integration of Islamic teachings and local culture, where values such as justice, equality, and solidarity with the marginalized serve as the foundation of social ethic
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 , Amira Fauziah, Putri Febria, Indah Febrianti, Reza Fionasari, Dwi Fitra, Subhanul Gercya, Della Pratiwi Ghosiyah, Enok 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 Julianti, Windi Jumiati, Ami Kharimah, Masitoh Nur Kholilurrohman Kholilurrohman 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 Puji Puspita Sari, Dian Pulungan, Syahidannur Mukminah Purba, Hanna Yemima Purba, Hilarius Raditya Priambada Puspita Sari, Dian Puji Putra , Aldomi Putra, Aidi Syah Putra, Dimas Darma 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 Rahmawati, Jihan 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 Ruslan, Marsya Aliya Dini 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 Sunarto Sunarto 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 Yani, Mega Sari Indah Yauri, Kelvin Yolanda Yolanda, Yolanda Yossi Oktorini Yuni, Sulismai Zainuddin . Zalsabila, Zahra Zalukhu, Yanta Hudi Zega, Aldika Putra Zennita, Laurencia