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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER Policy & Governance Review Jurnal Ilmiah Ekonomi Islam Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Ilmu dan Riset Akuntansi Journal of Accounting Science Jurnal Ekonomi dan Bisnis al-Uqud : Journal of Islamic Economics JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JURNAL MANAJEMEN BISNIS Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Akuntansi : Jurnal Akuntansi Integratif JASF (Journal of Accounting and Strategic Finance) JOURNAL OF COMMUNITY MEDICINE AND PUBLIC HEALTH RESEARCH Narra J Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) International Journal of Economics, Management and Accounting Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah

Fidiana, Fidiana

Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya

Author-ID : 488629

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH TINGKAT SUKU BUNGA, TINGKAT INFLASI, DAN RASIO KEUANGAN TERHADAP BETA SAHAM - Fidiana
InFestasi Vol 6, No 1 (2010): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v6i1.480

This study investigated interest, inflation, and financial ratio consist of leverage, earnings variability, accounting beta, earnings per share, price earnings ratio, price book value, and dividend yield as independent variables that influence systematic risk. Dependent variables is systematic risk that proxied by beta. Population this study are public companies listed in Indonesian Stock Exchange.Samples used in this research are selected using purposive sampling from public companies of Jakarta Islamic Indeks (JII) from 2001-2005. The research tested hypotheses by using multiple regression analysis models. Based on model used, the results with F-test or Anova show that interest, inflation, and financial ratio significant influence on syariah stock beta. The result show thad interest and inflation did not influent to systematic risk. The results also show that from the nine factors of financial assumed influent to syariah stock beta, there are three factors which partially show significant influence consist of: leverage, earnings variability, and price book value.

Tax Sanctions from the Authority Perspective Cindy Fitria Sumuan; Fidiana Fidiana
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Tax sanctions are imposed by national and local tax authorities to provide a deterrent effect and encourage taxpayer compliance. This research aims to investigate the application of tax sanctions from the perspective of tax authorities. This is a qualitative research that recruited three informants from the tax authorities in the Surabaya Sawahan Tax Office. In-depth interviews comprised the data collection technique used in this research. Data analysis involved data reduction, data presentation and conclusion, and verification. Results showed that the tax sanctions in the Surabaya Sawahan Tax Office have been implemented in accordance with the legal procedures and regulations. Administrative sanctions can be applied through the issuance of tax collection letters conducted through prior research, and criminal sanctions can be imposed by the tax authorities as a last resort. Keywords: Tax sanctions; tax authorities; gijzeling; tax compliance

DERTERMINAN KUALITAS OPINI AUDIT PEMERINTAH DAERAH Fitria Ika Siwi Rahayu; Fidiana Fidiana
Jurnal Akuntansi Multiparadigma Vol 9, No 2 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Determinan Kualitas Opini Audit Pemerintah Daerah. Studi ini bermaksud menguji ketidakpatuhan pada regulasi dan kelemahan sistem pengendalian internal terhadap kualitas opini audit pemerintah daerah. Metode yang digunakan adalah uji regresi logistik biner pada auditor pemerintah di 39 kabupaten/kota Provinsi Jawa Timur. Studi ini menemukan bahwa tingkat materialitas merupakan penyebab utama dari kualitas opini audit. Peningkatan temuan auditor jika dibandingkan dengan tahun sebelumnya belum tentu bersifat material. Standar Pemeriksaan Keuangan Negara (SPKN) juga menyebutkan bahwa penentuan materialitas dipengaruhi oleh luasnya cakupan pemeriksaan, waktu, sifat, serta evaluasi outcome.Abstract: Determinants of the Quality of Local Government Audit Opinions. This study intends to examine non-compliance with regulations and weaknesses of the internal control system to the quality of local government audit opinions. The method used is a binary logistic regression test on government auditors in 39 districts/cities in East Java Province. This study finds that the level of materiality is the main cause of the quality of audit opinion. Increasing the auditor's findings when compared with the previous year is not necessarily material. The State Financial Examination Standard also states that the determination of materiality is influenced by the extent of the examination, time, nature, and outcome evaluation.

TINGKAT PEMAHAMAN TERHADAP SAK ETAP: STUDI EMPIRIS PADA MAHASISWA YANG BERASAL DARI SMK DAN SMA Fidiana Fidiana
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9 No 2 (2011)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v9i2.1239

The main objective of the research is to prove level of the understanding toward accounting principle in the SAK Etap of Accounting students of STIESIA Surabaya based on their previous study that is from vocational study or from general study. The Population of the research is the Accounting students of Stiesia who are assigned at semester 3 on academic year of 2011/2012. The instrument of collecting data is questioner, which is used to reveal variable of recognition, measurement and reporting of understanding SAK Etap concept. Each instrument has been tasted and it fulfills the term of validity and reliability. Based on the Levene test toward 86 students with various background studies, there is no different significantly level the understanding of recognition, measurement, and reporting of understanding SAK concept. Keywords: recognition, measurement, reporting, understanding, SAK ETAP

Tax Facilities through Omnibus Law Taxation: A Canon Taxation Review Fidiana Fidiana
Policy & Governance Review Vol 5 No 3 (2021): September
Publisher : Indonesian Association for Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30589/pgr.v5i3.373

This research is a conceptual study to examine tax policy in the pandemic situation with a canon taxation perspective, namely equity, certainty, convenience, and efficiency. The study conducted by using a literature review concerning the role of Omnibus Law includes tax facilities to attract foreign investment underlining strengths and weaknesses. Data is obtained through secondary sources in the form of archival reports and previous research relevant to the research. Based on the analysis of literature studies, this research produces several things. First, the principle of equity is found in adjusting corporate tax rates. Associated with the aim of attracting foreign investment, the tariff adjustment policy naturally will not be realized in 2020, where traffic between countries is restricted to prevent the spread of Covid-19. Second, in the tax policy scheme of domestic tax subject reclassification, which includes more than 183 foreigners working in Indonesia, and Indonesian citizens living abroad over 183 days are classified as subject to foreign tax. Tax is imposed on foreigners only on income earned in Indonesia. This pattern fulfills certainty principles. Third, the regional tax incentive scheme is an instrument that ensures the certainty of regional investment in line with the principles of equity and convenience. Furthermore, local tax exemptions can lower the price of consumer goods in the regions, thereby increasing the purchasing power of the wider community, which was hampered by the pandemic. In this way, local taxes play a role in increasing regional competitiveness through public policies (tax incentives), to improve the welfare of people, especially those affected by the epidemic. Fourth, the tax holiday scheme encourages industrial growth in accordance with the principle of efficiency.

Tax Amnesty dari Perspektif Masyarakat Pajak Nabila Istighfarin; Fidiana Fidiana
AKRUAL: JURNAL AKUNTANSI Vol 9 No 2: AKRUAL: Jurnal Akuntansi (April 2018)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v9n2.p142-156

Otoritas pajak melakukan reformasi di bidang perpajakan, salah satunya melaui tax amnesty untuk meningkatkan kepatuhan pajak. Penulisan ini bertujuan untuk mengetahui implementasi tax amnesty dari perspektif masyarakat pajak. Jenis penulisan yang digunakan adalah kualitatif dengan 11 orang informan dalam perspektif masyarakat pajak. Teknik pengumpulan data menggunakan teknik wawancara yang mendalam kepada pihak terkait. Analisis data yang digunakan adalah pengumpulan data, verifikasi, reduksi data, dan penyajian data. Hasil penulisan ini menunjukkan bahwa implementasi tax amnesty belum berjalan dengan baik dan optimal karena masih terkendala masalah kurangnya standarisasi informasi yang sama antar otoritas pajak yang satu dengan yang lainnya, dan KPP satu dengan yang lainnya dalam implementasi tax amnesty, masih belum memadainya jumlah pegawai yang melayani tax amensty, kurangnya kualitas sistem antrian pelayanan tax amnesty, dan masih belum intensifnya sosialisasi tax amnesty untuk wajib pajak

Peningkatan Kapabilitas dan Performa UMKM melalui Monitoring dan Pendampingan Fidiana Fidiana; Widhi Ariestianti Rochdianingrum; Endang Dwi Retnani; Dini Widyawati
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol 5 No 4 (2020): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v5i4.1268

This community service activity is continuously carried out to develop the creativity of mothers in producing innovative and attractive products. This activity involves training and assistance in preparing financial and marketing reports. This activity was carried out in collaboration with the Sukolilo District and STIESIA Surabaya. MSMEs in Sukolilo District experienced several obstacles related to preparing financial reports, marketing that utilized social media, and other technical obstacles. After this mentoring activity, MSME managers gained several benefits, including having started compiling financial reports. Marketing training activities are carried out using Instagram social media as a means of producing products. In this activity, assistance was carried out to create an Instagram account, taking photos of products to be uploaded on Instagram, assisting in uploading product photos on Instagram accompanied by product descriptions so that they could attract consumers. This activity is carried out to improve the business carried out from the management aspect. The target to be achieved is that MSME players have financial reports that can be used to submit funds or capital to banks for business development, expand marketing networks, and increase sales.

KEPATUHAN PAJAK DALAM PERSPEKTIF NEO ASHABIYAH Fidiana Fidiana
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 2 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini bertujuan untuk menganalisis perilaku kepatuhan pajak berdasarkan perspektif “neo ashabiyah”. Konsep ashabiyah bermula dari pemahaman kekuatan emosional karena ikatan darah, kesukuan, solidaritas etnis atau kohesi sosial. Neo ashabiyah dikembangkan dengan melihat fakta bahwa ketidakpatuhan pajak yang mewabah di seluruh dunia. Dengan konsep neo ashabiyah, tulisan ini ingin menjelaskan bahwa upaya menolak pajak salah satunya disebabkan oleh adanya kesatuan kesadaran lintas etnis, lintas agama, lintas kultural, bahkan lintas negara yang secara naluri menolak pajak. Padunya kesadaran ini terpilin dalam sebuah kesadaran kolektif secara global yang ditandai bahwa tidak ada satu negarapun yang terbebas dari masalah kepatuhan pajak. Kesadaran menolak pajak tersebut terkoneksi dan terkomunikasi di ruang kesadaran non-rasional (perspektif modern menyebutnya sebagai ruang bawah sadar) yang menembus batas-batas budaya, etnis, dan negara. Ini berarti bahwa kepatuhan pajak secara sukarela tidak akan pernah tercapai dengan cara apapun karena kesadaran tersebut bermukim di ranah kesadaran irasional. Kepatuhan pajak, kalaupun dapat dicapai adalah kepatuhan yang terpaksa dan bukan kepatuhan sukarela.

PERBEDAAN KECERDASAN EMOSIONAL, PERILAKU BELAJAR dan TINGKAT STRES MAHASISWA AKUNTANSI JUNIOR DAN SENIOR Fidiana Fidiana; Lydia Setyawardani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 4 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The objective of this paper is to test empirically emotional intelligence and learning behaviour that influence stress as dependent variable and to prove the differences of stress level, emotional quotien, and learning behavior among junior and senior students. Population of this study are students at Accounting Department of Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Based on purposive sampling and convenience sampling method there are 306 accounting students as sample of the research. Hypotheses were tested using multiple regression analysis model and Mann-Whitney U test. Based on model used, the results with F-test or Anova provide evidence that both emotional intelligence and learning behavior have significant influence on stress. Based on the Mann-Whitney U test, there are significant differences of stress level, emotional quotien, and learning behavior among junior and senior students. The limitation of this paper is the population just consists of STIESIA students, so the results can not be generalized

NILAI-NILAI FUNDAMENTAL DAN PENGARUHNYA TERHADAP BETA SAHAM SYARIAH PADA JAKARTA ISLAMIC INDEKS Fidiana Fidiana
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 1 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The objective of this research is to examine influenced fundamental variables (leverage, earnings variability, accounting beta, earnings per share, price earnings ratio, price book value, dividend yield, and trading volume) on syariah stock beta as proxy of systematic risk. Samples used in this research are selected using purposive sampling from public companies of Jakarta Islamic Index (JII) from 2001-2005.The research tested hypotheses by using multiple regression analysis models. Based on model used, the results with F-test or ANOVA show that fundamental variable significant influence on syariah stock beta. The results also show that from the eight factors of fundamental variable assumed to influence on syariah stock beta, there are four factors which partially show significant influence consist of: leverage, earnings variability, price book value, and trading volume

Co-Authors - Lussiana Abdan Syakura Achmad Firdaus Sani, Achmad Firdaus Adawiyah, Lailatul Adrianto, Yudhi Aji Rifqi Rawadani Akbar, Arista Widya Andhika Akhmad Riduwan Alifah Shabrina, Alifah Ariestianti, Widhi Azizah, Mellina Nur Bambang Suryono Basuki, Mudjiani Budi Riharjo, Ikhsan Budiyanto Budiyanto Cindy Calista Gunawan Cindy Fitria Sumuan DEWI SARTIKA Dian Anggraeni Safitri, Dian Anggraeni Dien Gusti Mayogi, Dien Gusti Dini Widyawati Dwi R, Endang Fadil Fadjrih Asyik, Nur Felani, Maulana Robbi Fitria Ika Siwi Rahayu Fitriana Warap Sari, Fitriana Warap Gelia Ayu Pramaiswari HERAWATI, LILIK Heriska Sri Kresna Hermanto, Suwardi Bambang Heru Pribowo Hesty Mey Lestari, Hesty Mey Istighfarin, Nabila Istighfarin, Nabila J Jamaluddin Kiki Eka Selfiana, Kiki Eka Kurnia Kurnia L Lussiana Lazuardy, Alvin Lilis Ardini Luluk Musyarrofah, Luluk Lydia Setyawardani Madinatul Umro, Madinatul Mahwiyah, Mahwiyah Maulana Robbi Felani Maya Sari Mildawati, Titik Mustika, Hindah Nabila Istighfarin Nasution, Annio Indah Lestari Ningdiyah, Endra Wahyu Nur Amalia Nur Fadjrih Asyik Nur Handayani Nurul Hidayati Paradhita Octivia Anggun Permana, Paradhita Octivia Anggun Paulus Sugianto, Paulus Primasari, Ratna Arizka Putra, Zaka Yahya Rahayu, Ernia Christy Ratna Arizka Primasari Ratna Wati Retnani, Endang Dwi Retnowati, Candra Robby Hartono Putra, Robby Hartono Rochdianingrum, Widhi Rochdianingrum, Widhi Ariestianti Rozi, Danu Sakina Sakina, Sakina Sudarmo Sudarmo Sugeng Riyadi Asmoro, Sugeng Riyadi Suhfriahtiningsih, Endah Sulistyowati Sulistyowati Sutjipto Ngumar Sutjipto Ngumar, Sutjipto Tiara, Tiara Tri Wulandari Triyonowati, Triyonowati Ulya Anisa’ul Maghfiroh Utama, Yayak Ardy Pranata Viega Ayu Permata Sari, Viega Ayu Permata Wahidahwati Wahidahwati, Wahidahwati Wardani, Indry Maura Kusuma Widhi Ariestianti Widyawati, Dini

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