Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma Journal of Leadership in Organizations wacana equiliberium (jurnal pemikiran penelitian ekonomi)
Fitri Ahmad Kurniawan
Universitas Trunojoyo Madura
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Interpretasi Pajak dan Implikasinya Menurut Perspektif Wajib Pajak Usaha Mikro, Kecil dan Menengah Mutiah, Mutiara; Harwida, Gita Arasy; Kurniawan, Fitri Ahmad
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.374 KB)

Abstract

Abstrak: Interpretasi Pajak dan Implikasinya Menurut Perspektif Wajib Pajak Usaha Mikro, Kecil dan Menengah. Tujuan dari penelitian ini adalah mencari tahu tentang makna (interpretasi) pajak dan implikasinya menurut perspektif Wajib Pajak UMKM. Informan dari penelitian ini adalah UMKM yang berada di Kabupaten Bangkalan. Data dikumpulkan dari wawancara langsung dengan para informan dan dianalisa dengan fenomenologi. Hasil dari penelitian ini menunjukkan bahwa informan dapat menginterpretasikan pajak secara substansi yang meliputi pendasarannya pada undang-undang. Berkaitan dengan ketepatan implementasi pajak, bahwa ada beberapa informan yang kurang tepat mengimplementasikan pajaknya. Tampaknya dengan adanya pajak memberikan implikasi yang cenderung mengarah pada suatu kerepotan, mereka merasa banyak yang harus dikerjakan terkait adanya pajak yang dikenakan. Abstract: Interpretation of Tax and its Implication According to Tax Payer Perspective for Small and Micro Enterprises. The purpose of this research is to find the interpretation of tax and its implication under the perspective of taxpayers in SMEs. Informants are from SMEs in Bangkalan. Data is collected through interviews with informants and analyzed by employing phenomenology. The result shows that informants can interpret the substance of tax as governed by regulations. Regarding the correctness of tax implementation, there are informants that have not yet implemented their tax appropriately. It seems that the presence of tax gives implication of problem emergence for there are many activities to be done regarding its implementation.
The Moderating Effect of Authentic Leadership on Social Pressure and Budgetary Slack Relationship: An Experimental Investigation Fatiha, Aliya Tiara; Rohma, Frida Fanani; Kurniawan, Fitri Ahmad
Journal of Leadership in Organizations Vol 7, No 1 (2025): Journal of Leadership in Organizations
Publisher : Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jlo.97282

Abstract

Introduction/Main Objectives: This research investigates the moderating effect of authentic leadership on social pressure and budgetary slack. Background Problems: Social pressure is an essential element that influences individual behavior in the organization. The concept of social pressure in the organization emphasizes obedience and peer pressure. However, the stream of research tends to examine obedience and peer pressure separately. Novelty: This research examines the differences between obedience pressure and peer pressure in a testing model by considering the moderating effect of authentic leadership. Research Methods: This study employs an experimental approach with a 2x2 factorial design between subjects involving 100 accounting students. Social pressure was manipulated into two conditions: obedience vs. peer. Authentic leadership is categorized into two categories, namely high vs low. Findings/Results: This research found that the creation of budgetary slack occurs for personal interests and regardless of the level of hierarchy in the work environment. This research found that consistent implementation of authentic leadership can reduce the occurrence of budgetary slack. These findings prove that authentic leadership is able to minimize the adverse consequence of social pressure on budgetary slack. Conclusion: This research shows that management can use authentic leadership as an alternative strategy to encourage a more effective budgeting process.
Peran Kapabilitas Dinamis dan Kepemimpinan Transformasional Dalam Meningkatkan Kinerja UMKM Halal di Madura Fitriyah, Anik; Rohma, Frida Fanani; Kurniawan, Fitri Ahmad
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 13 No 01 (2025): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2025
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.13.01.20-39

Abstract

This research aims to examine the influence of profitability, tax incentives, leverage, capital intensity on accounting conservatism in basic materials sector companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022.The sample in this study used a purposive sampling method and obtained 38 samples of companies registered in the 2020-2022 period. The analytical method used is a quantitative method using multiple linear regression analysis and using SPSS 26 software. This research uses secondary data in the form of annual reports obtained from the websites of each company and the official BEI website. The profitability variable has a negative effect, tax incentives and leverage have a positive effect, capital intensity has no effect. It is hoped that future researchers can expand the scope of research by adding other variables in the hope that research results can be more accurate.
Co-Authors Fatiha, Aliya Tiara fitriyah, anik Frida Fanani Rohma Gita Arasy Harwida Mutiara Mutiah