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TINGKAT KESEHATAN BANK BUMN SYARIAH DENGAN BANK BUMN KONVENSIONAL: METODE RGEC (Risk Profile, Good Corporate Governance, Earning dan Capital) Nur Fitriana; Ahmad Rosyid; Agus Fakhrina
Jurnal Ekonomi Dan Bisnis Vol 17, No 2 (2015): Jurnal Ekonomi dan Bisnis September 2015
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (945.63 KB) | DOI: 10.31941/jebi.v17i2.332

Abstract

This study aims to compare the level of health of sharia state-owned banks to conventional stateownedbanks using the latest instruments of Bank Indonesia, RGEC. Variables are compared namelyrisk profile, good corporate governance, earnings, and capital. Data are tested using Mann-Whitneyand the results show no significant difference between the two except on earnings. This difference isdue to the difference between the assets and the age of the two.Kata Kunci: RGEC, Bank BUMN Syariah, Bank BUMN Konvensional, Tingkat Kesehatan Bank
KEANEKARAGAMAN JENIS REPTIL DI KAWASAN HUTAN LARANGAN ADAT KENEGERIAN RUMBIO KECAMATAN KAMPAR KABUPATEN KAMPAR Nur Fitriana; Defri Yoza; Yossi Oktorini
JURNAL ILMU-ILMU KEHUTANAN Vol 1, No 2 (2017)
Publisher : Fakultas Pertanian, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.168 KB) | DOI: 10.31258/jiik.1.2.1-9

Abstract

Rumbio village in Kampar district Kampar regency Riau province began to be recognized by local and foreign communities due to the existence of the Forest Reserve. The Forest Reserve of Kenegerian Rumbio it stored a variety of natural resources as well as the flora and fauna typical to this area.One of the richness of the fauna in the Rumbio cutomary prohibition forest are reptiles that need preservation to avoid extinction. Research on reptile diversity is one of the efforts to preserve the existence of reptiles. The purpose of this research is to identify the types of reptiles found in Rumbio customary prohibition forest,reptile diversity known by using of Visual Encounter Survey (VES) method and Passive sampling. The results showed that the reptile species found were 116 individuals from 10 species and 5 families. Families that found such as Gekkonidae, Geomydidne, Homalopsis buccata, Colubridae, Scincidae.
Peran Kewirausahaan Dalam Memajukan Perekonomian Bangsa Amelia Sekar Ayu Pramesti; Dara Kesumadewi; Zona Oktavia; Nur Fitriana
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 2 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i2.2638

Abstract

This research aims to give stakeholders access to assessment resources so that entrepreneurship can provide the best thing for the progress of the nation's economy. This type of research is descriptive qualitative with a literature study approach. The data collection technique used by the author in this research is a literature study taken from google scholar. The results of this study indicate that entrepreneurship plays a role in encouraging the economic activities of families, communities, companies, and countries. The dynamics of these business activities can encourage economic growth and improve people's welfare. The number of entrepreneurs in Indonesia is still small compared to the population so efforts to increase entrepreneurship must continue. Empirical evidence indicates that entrepreneurs significantly contribute to enhancing the standard of living of people, communities, and nations. Another factor that determines the development of a rich nation and society is entrepreneurship.
Manajemen Risiko Keamanan Sistem Informasi Akuntansi Pada Perusahaan Otomotif PT. Astra Internasional Husna, Hafidatul; Armina khoiriyah nasution; Indah Afriliani; Nur Fitriana
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini bertujuan untuk mengidentifikasi, mengevaluasi, dan mengelola risiko keamanan informasi yang mungkin terjadi dalam lingkungan perusahaan. Metode penelitian yang digunakan adalah studi kasus dengan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa PT.Astra Internasional telah menghadapi berbagai risiko keamanan informasi, termasuk ancaman keamanan dari pihak eksternal dan internal, kerentanan sistem, serta kehilangan atau penyalahgunaan data karyawan dan pelanggan. Untuk mengelola risiko tersebut, perusahaan telah menerapkan serangkaian langkah-langkah, termasuk implementasi kebijakan keamanan informasi, pelatihan bagi karyawan, dan investasi dalam teknologi keamanan informasi. Kesimpulannya, manajemen risiko keamanan informasi menjadi penting bagi perusahaan otomotif seperti PT.Astra Internasional dalam menghadapi ancaman yang terus berkembang terhadap keamanan informasi. Penelitian ini memberikan wawasan yang berharga bagi praktisi dan peneliti di bidang manajemen risiko dan keamanan informasi, serta menekankan pentingnya pendekatan holistik dalam mengelola risiko keamanan informasi untuk mencapai tujuan bisnis yang berkelanjutan dan perlindungan terhadap aset perusahaan.
Pengaruh Sanksi Perpajakan, Kualitas Pelayanan, Dan Pengetahuan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Riri Febriani; R. Septian Armel; Nur Fitriana
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh sanksi perpajakan, kualitas pelayanan, dan pengetahuan wajib pajak terhadap kepatuhan wajib pajak. Penelitian ini merupakan penelitian kuantitatif dengan metode penerikan sampel menggunakan metode purposive sampling. Sampel yang digunakan sebanyak 400 wajib pajak yang terdaftar di KPP Pratama Pekanbaru Tampan. Sumber data yang digunakan adalah data primer berupa kuesioner. Analisis data dilakukan dengan menggunakan SPSS versi 26. Hasil penelitian menunjukkan bahwa sanksi perpajakan, kualitas pelayanan, dan pengetahuan wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak.
Pendampingan Harga Pokok produksi, Pengembangan Dan Meningkatkan Pendapatan Umkm Kelurahan Kedung Sari Kec.Sukajadi Kota Pekanbaru (Studi Kasus Pada UMKM ABIERA) Meesy Anugrah Putri; Nur Fitriana
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 5 No. 4 (2024)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v5i4.1872

Abstract

MSMEs are a form of business that can provide many benefits and benefits to society. This service discusses the important role of assistance in managing production costs, development strategies, and efforts to increase the income of Micro, Small and Medium Enterprises (MSMEs). MSMEs play an influential role in the economy, but are often faced with various challenges, including efficient management of production costs, lack of knowledge about business development and MSME incomes that do not increase. In this context, comprehensive and sustainable assistance can provide the necessary support for MSMEs in managing and optimizing their production costs to be more competitive in an increasingly tight market. Apart from that, development strategy is also a crucial aspect in efforts to increase the competitiveness of MSMEs. With a well-planned development strategy, MSMEs can identify growth opportunities, develop new products or services, and expand their market reach. This will help MSMEs to develop sustainably and strengthen their position in the market. By increasing income, MSMEs can expand their businesses, improve the quality of products or services, and make a more significant contribution to the local and national economy. Through targeted assistance, implementing appropriate development strategies, and efforts to increase income, it is hoped that MSMEs can grow and develop sustainably, and be able to compete healthily in a dynamic and competitive market.
Peningkatan Kemampuan dan Pemahaman Perpajakan Bagi UMKM Abiera Queen Shakira Azzahra; Nur Fitriana
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 5 No. 4 (2024)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v5i4.1907

Abstract

Pelaku usaha mengalami kesulitan untuk memahami perpajakan selama praktik pengabdian di UMKM Abiera. Hal ini disebabkan oleh fakta bahwa pelaku usaha tidak memahami sepenuhnya cara melaporkan, dan membayar pajak yang tepat, serta kekhawatiran mereka tentang dampak pajak terhadap keuntungan bisnis mereka. Akibatnya, penulis percaya betapa pentingnya pendidikan pajak itu bagi pelaku usaha. Kegiatan ini berhasil meningkatkan pengetahuan dan pemahaman pelaku usaha tentang perpajakan terhadap bisnis mereka. Hal ini diliat dari owner sudah mengetahui bagaimana membayar pajak, pelaporan SPT, dan juga menghitung HPP serta membuat catatan persediaan. Melalui kegiatan ini serta penyuluhan yang telah dilakukan, pelaku UMKM akan memperoleh pemahaman yang lebih mendalam tentang perpajakan. Juga diharapkan UMKM mampu mengembangkan usahanya sehingga dapat naik kelas.
Optimalisasi Pengelolaan Sampah Melalui Ecobrick dan Ecoenzyme : Studi Kasus Implementasi di Kecamatan Tuah Madani Nur Fitriana; Muhammad Farras Fadhil; Firda Tri Bidandari; Ayu Permata Sari; Siti Nur Suciwati; Khairul Basri; Wahyu Adi Pranata; Muhammad Fazil Chandra; Nurul Adiilah; Muhammad Sidiq
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 5 No. 4 (2024)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v5i4.1972

Abstract

Perkuliahan Kerja Nyata (KKN) XIV Universitas Muhammadiyah Riau berfokus pada pengabdian sosial untuk meningkatkan empati mahasiswa terhadap situasi sosial dan lingkungan. Program ini bertujuan memberdayakan masyarakat lokal dalam mengelola sampah dan meningkatkan kesadaran akan kelestarian lingkungan. Melalui pelatihan intensif, lokakarya, dan kampanye pendidikan, program ini mendorong masyarakat untuk menerapkan prinsip 3R (Reduce, Reuse, Recycle) dalam pengelolaan sampah rumah tangga. Hasilnya, partisipasi masyarakat meningkat signifikan dan jumlah sampah yang dibuang ke tempat pembuangan akhir berkurang. Ecobrick yang dihasilkan digunakan dalam proyek konstruksi berkelanjutan, sementara ecoenzyme dimanfaatkan sebagai deterjen alami, pupuk, dan bahan pengendalian hama ramah lingkungan. Program ini tidak hanya memberikan solusi praktis terhadap masalah sampah, tetapi juga meningkatkan kesadaran lingkungan dan kesejahteraan masyarakat melalui pemberdayaan dan inovasi. Selain itu, program ini juga meningkatkan kedisiplinan dan partisipasi mahasiswa KKN dan masyarakat.
Peran Regulasi Dalam Pengungkapan Informasi Keuangan Untuk Perlindungan Investor Nur Fitriana; Naina Azzahra Herman; Nola Rahma Diny; Ria Crisna Sianturi
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 3 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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

Abstract

A healthy and efficient capital market requires transparent and accountable financial information disclosure. This study examines the role of regulations in ensuring financial information disclosure that protects investors' interests. Effective regulations establish minimum standards for companies to provide relevant, reliable, and timely information to reduce the risks of information asymmetry. This study employs a descriptive qualitative method with inductive data analysis, highlighting the importance of implementing reporting standards such as IFRS and PSAK, as well as the role of regulatory bodies like OJK in ensuring corporate compliance. The findings reveal that robust regulations enhance investor confidence, create an inclusive investment environment, and promote capital market stability. Despite challenges in regulatory implementation, the harmonization of international standards and stricter supervision can strengthen investor protection. This study recommends the development of adaptive regulations and stringent law enforcement to ensure fairness in capital markets.
Pengungkapan Informasi Dalam Laporan Keuangan: Perspektif Stakeholder Dan Interpretasi Yang Berbeda Nur Fitriana; Afdal Rio Andika; Ersa Lestari; Kenya Adeliani; Suci Aulia Ramadhani
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.248

Abstract

Disclosure of information in financial statements plays a crucial role in creating transparency and accountability to stakeholders. This study aims to examine stakeholders' perspectives on information disclosure, differing interpretations, and the challenges companies face in presenting financial statements. Using agency theory and legitimacy theory as a framework, the study explores how companies can balance stakeholders' information needs with protecting their business strategies. Data were obtained through a case study approach in the manufacturing industry, utilizing qualitative and thematic analysis to identify trends. The findings reveal that both mandatory and voluntary disclosures play significant roles in meeting the diverse information needs of stakeholders, including investors, creditors, employees, and the public. However, challenges such as information asymmetry, regulatory complexity, and the risk of misinformation need to be carefully managed. The study concludes the importance of a strategic approach in information disclosure to ensure relevance, accuracy, and stakeholders' trust in the company.