Article Per Year (5 Year)
p-Index From 2021 - 2026
7.616
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Kuantitatif Terapan E-Journal Home Economic and Tourism Jurnal Ilmiah Poli Rekayasa Elektron Jurnal Ilmiah Jurnal Sosial Ekonomi Pertanian Epsilon: Jurnal Matematika Murni dan Terapan Journal of Education and Learning (EduLearn) Jurnal Mirai Management Emerging Science Journal Jukung (Jurnal Teknik Lingkungan) Kinerja: Jurnal Ekonomi dan Manajemen Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JURNAL MANAJEMEN Jurnal Pertanian Agros SENTRALISASI SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Journal of Innovation in Business and Economics Jurnal Optimalisasi Akubis: Jurnal Akuntansi dan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Kordinat : Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Robust: Research of Business and Economics Studies Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Jurnal Ilmu Manajemen Mulawarman (JIMM) Jurnal Ilmu Ekonomi Mulawarman (JIEM) JURNAL PENGABDIAN AGRO AND MARINE INDUSTRY Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Economics, Business, Accounting & Society Review Journal of Islamic Business Management Studies (JIBMS) Jurnal Akuntansi Manado (JAIM) RESTITUSI : Jurnal Riset Perpajakan International Journal of Industrial Engineering, Technology & Operations Management International Journal of Economics, Commerce, and Management Jurnal Sinergi
Fitriadi Fitriadi
Universitas Mulawarman
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Transportation Other

Published : 97 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 97 Documents
Search

 5   6   7   8   9 
Pola migrasi sirkuler Kecamatan Samarinda Ulu di Samarinda Ade Sepriani; Fitriadi Fitriadi; Rahcmad Budi Suharto
Jurnal Ilmu Ekonomi Mulawarman (JIEM) Vol 8, No 1 (2023): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiem.v8i1.10556

Abstract

Penelitian ini bertujuan untuk mengetahui factor pendorong dan penarik melakukan migrasi sirkuler serta pola migrasi sirkuler di Kecamatan Samarinda Ulu. Jenis penelitian deskriptif kualitatif. Penentuan informan menggunakan teknik purposive sampling. Teknik pengambilan data meliputi kuesioner, wawancara, observasi, dan kepustakaan. Hasil dari penelitian menunjukkan penduduk melakukan migrasi karena faktor pendapatan, serta tujuan untuk mencari pekerjaan lebih baik di daerah tujuan, faktor terjadinya migran karena keinginan pribadi dan ajakan dari keluarga atau teman. Setelah melaukan migran kehidupan sudah jauh lebih dari sebelum melakukan migran, serta kehidupan di daerah tujuan juga berubah, bahkan
Problems of Social, Economic, and Educational – Case in “Kampung Ketupat” (Samarinda City, Indonesia) Kurniawan A., Erwin; Hasid, Zamruddin; Fitriadi, Fitriadi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2784

Abstract

Environmental changes in an area have shaped the character of the community. A growing culture always determines the economic, social, and environmental development that faces the extent to which per capita welfare can increase. This study tries to concentrate on the description of socio-economic life, the level of education, and the extent to which the condition is with the level of public education. The method is qualitative with the technique of Miles & Huberman (1994). The objectivity of the study lies in ketupat craft-workers in “Kampung Ketupat” (Samarinda Seberang District), where we focused through in-depth interviews during August 2020 - September 2021 with 55 informants. We found that the socio-economic conditions of the craftworkers were still low. Broadly, the educational level of ketupat craftworkers is also low. We can see this from the basic education of those who do not go to school and, on average, only reach the junior high school (SMP) level. There is a tendency that the higher the economic and educational level of children of ketupat craft-workers, can be the key to success amid today’s global competition. The findings have implications for highlighting vital factors such as income, social, and education that could have a significant impact on the revitalization of their well-being.
Peningkatan Mutu Guru dalam Proses Pembelajaran melalui Penerapan Supervisi Klinis Kepala Sekolah di SMAS Serumpun Kec. Pasir Penyu Tahun Pelajaran 2017-2018 Fitriadi, Fitriadi
Jurnal Pendidikan Tambusai Vol. 5 No. 3 (2021): 2021
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v5i3.2069

Abstract

Ketrampilan utama dari seorang guru adalah melakukan penilaian dan pembinaan kepada siswa untuk secara terus menerus meningkatkan kualitas proses pembelajaran yang dilaksanakan di kelas agar berdampak pada kualitas hasil belajar siswa. Untuk dapat mencapai kualitas tersebut guru diharapkan dapat melakukan pembelajaran yang didasarkan pada metode dan teknik yang tepat sesuai dengan kebutuhan siswa. Namun kenyataan di lapangan menunjukkan bahwa ternyata kualitas pendidikan masih jauh dari apa yang diharapkan terutama di SMAS Serumpun Kecamatan Pasir Penyu Kabupaten Indragiri Hulu Untuk mengatasi masalah tersebut maka peneliti sekaligus sebagai kepala sekolah melakukan pembinaan kepada guru melalui supervisi Klinis, dan tindakan ini sebagai suatu langkah yang tepat agar peningkatan capaian mutu sekolah dapat dicapai sesuai dengan program pemerintah yaitu program pendidikan bermutu. Tujuan dari penelitian tindakan sekolah (PTS) ini adalah untuk mengetahui sejauh mana pembinaan kepala sekolah melalui supervisis Klinis untuk meningkatkan kinerja guru dalam melaksanakan pembelajaran. Dalam penelitian tindakan sekolah (PTS) ini dilakukan dalam 3 siklus, dari hasil tindakan yang dilakukan terbukti dapat meningkatkan kinerja guru dengan mencapai standar ideal. Dari 65,50 % pada siklus I, dapat meningkat menjadi 72,50 % pada siklus II, dan siklus ke III 83,75 %. Hasil penelitian tindakan ini menunjukkan bahwa pembinaan melalui supervisi Klinis dapat meningkatkan kinerja guru dalam melaksanakan pembelajaran, dengan ketuntasan mencapai 100 %.
Digitalisasi Desa Mandiri Saputra, Arie; Syahril, Syahril; fitriadi, fitriadi; Hadi, Khairul; Harmaini, Harmaini
Jurnal Pengabdian Agro and Marine Industry Vol 4, No 1 (2024): Jurnal Pengabdian Agro And Marine Industry
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpami.v4i1.9554

Abstract

The digital era has brought significant changes in various aspects of life, including in rural areas. Digitalization of Independent Villages emerged as a solution to encourage village independence through the use of digital technology. The main aim of this digitalization is to improve the quality of life of village communities, improve access to public services, and encourage local economic growth. This article discusses various important aspects of the Mandiri Village digitalization program, including development of technological infrastructure, development of village information systems, digital literacy training, and digital marketing for local products. The implementation of digitalization in Leukeun Village has shown positive results, such as improving technological infrastructure, efficiency of public services, empowering the local economy, and increasing community digital literacy. Despite facing challenges such as limited funding and low digital literacy, collaboration with external parties and sustainable development strategies can overcome these obstacles. Digitalization of Mandiri Village is not just the application of technology, but also creates positive and sustainable changes for village communities. This article aims to develop Leukeun Mandiri Village based on digital concepts by considering internal and external potential through inclusive and integrated solutions.
PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KPP PRATAMA MAKASSAR UTARA Fitriadi, Fitriadi
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 01 (2022): Desember-Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v1i01.186

Abstract

This study aims to analyze the effect of understanding tax regulations on taxpayer compliance and tax sanctions on taxpayer compliance. The research was conducted at the North Makassar Tax Office, with a research sample of taxpayers registered at the North Makassar Tax Office. The results of the study indicate that the understanding of tax regulations has a positive and significant effect on taxpayer compliance, as well as tax sanctions that have a positive and significant effect on taxpayer compliance.
Pengaruh Pengetahuan, Kualitas Pelayanan dan Tingkat Kepuasan terhadap Kepatuhan Wajib Pajak hamid, ahmad; Sultraeni, Wiwin; Fitriadi, fitriadi; Breemer, Jacob
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 01 (2022): Desember-Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v1i01.195

Abstract

This study aims to examine the effect of tax knowledge, service quality and satisfaction level on taxpayer compliance with e-filling users. The data in this study were obtained from taxpayers registered at the North Makassar KPP Pratama who were willing to become respondents. This study uses primary data by conducting direct research in the field by providing questionnaires/question sheets to 100 respondents. The data analysis method used is multiple linear regression analysis. The results showed that: partially, the variables of tax knowledge, service quality and satisfaction level had a positive and significant effect on taxpayer compliance with e-filling users.
PENGARUH PERUBAHAN TARIF PAJAK PENGHASILAN BADAN MENURUT PP NO.30 TAHUN 2020 , INSENTIF PAJAK DAN NON PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI MAKANAN DAN MINUMAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFT Fitriadi, Fitriadi
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 02 (2022): Juni-Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v1i02.378

Abstract

This study aims to analyze the Food and Beverage companies listed on the Indonesia Stock Exchange in managing earnings, with changes in corporate income tax rates based on tax incentives or non-tax incentives. The sample of this research is 19 companies listed on the Indonesia Stock Exchange, which have published their financial statements from 2019-2020. The analysis method in this study uses a different t-test using one sample t-test and multiple linear regression analysis. The results show that: 1) the company performs earnings management before and after the reduction in corporate income tax rates; 2) food and beverage companies perform earnings management which is influenced by tax incentives (tax planning and net deferred tax liability) and non-tax incentives (company size, corporate debt level, earnings pressure).
PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Fitriadi, Fitriadi; Arfah, Dwi Astuty
Restitusi : Jurnal Riset Perpajakan Vol. 2 No. 2 (2023): Juni-Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v2i2.678

Abstract

Research aims to determine the effect of tax planning, deferred tax expenses and deferred tax assets on earnings management. This research uses statistical analysis methods. The data collection method used in this research is documentation. The data collection process in this research was carried out by taking financial report data from mining companies listed on the Indonesia Stock Exchange for 2016-2019. The research results found that: Tax planning has a positive and significant effect, profit management in tax planning is carried out with the aim of maximizing profits obtained after calculating taxes. Deferred tax expenses have a positive and insignificant effect, temporary differences due to deferred tax expenses give rise to management discretion in applying principles or assumptions in financial statements. Deferred tax assets have a negative and insignificant effect, the implementation of earnings management through deferred tax assets is considered to cause losses and the financial statements are considered doubtful.
The Influence of Leverage, Profitability, and Company Size on Audit Delay Fitriadi, Fitriadi; Amiruddin, Amiruddin; Alam, Syamsu
SENTRALISASI Vol. 14 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i1.3828

Abstract

This study aims to examine the influence of leverage, profitability, and Company Size on audit delay. The delay in delivering audit results will affect investors' perceptions in making investment decisions. This research was conducted on companies under the Lippo Group that are listed on the IDX using secondary data and analyzed using multiple linear regression analysis. The research results indicate that leverage, profitability, and company size do not affect audit delay, whereas simultaneously, leverage, profitability, and company size do affect audit delay. This research is expected to provide practical implications for management in managing the company to issue audited financial statements on time, thereby maintaining the trust of investors and other stakeholders as a manifestation of transparency and accountability. This research is also expected to provide implications for auditors in conducting the audit process to remain professional and apply the principle of caution without being burdened by the company's conditions, whether in the form of debt issues, profitability, company size, or other variables that can affect the auditor's performance.
Kapabilitas Auditor Internal pada Early Warning dalam Mendeteksi Potensi Kecurangan (Fraud) Fitriadi, Fitriadi; Muhammad Reza Ramdani
Akubis : Jurnal Akuntansi dan Bisnis Vol. 9 No. 2 (2024): Akubis : Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v9i2.65

Abstract

Research aims to test the auditor internal's expertise in early warning at Bank Syariah Indonesia KC Makassar 2. The independent variable used is the auditor internal's expertise while the dependent variable used is the fraud early warning system. The data in this research was obtained from Bank Syariah Indonesia KC Makassar 2 who were willing to be respondents. The results of this research indicate that the auditor internal's skill variable has a positive and significant effect on the fraud early warning system variable.
Co-Authors A Muh Radeza Farauzy A'ing Gung Abdul Hadi Abdul Hamid Habbe, Abdul Hamid Achmad Andri Ade Sepriani Adi Wijaya Agus Junaidi Ahmad Hamid, Ahmad Akhmad Noor AKHMAD NOOR Akhmadi Akhmadi Akmal, Abdiel Khaliel Alisa Alaina Amalia, Ria Rezki Amiruddin Amiruddin Anis Rachma Utary Anis Rachma Utary Annisa Darmawan Annisa Mawarriezka Yasmin Apriliana Rahmawati Arfah, Dwi Astuty Arfiah Busari Arie Saputra Ariyanto, Bagus Arrazy Elba Ridha Asnia Minarti Asrul, Junaidi Asysyuura Asysyuura Ayob, Ahmad Faisal Mohamad Azral Hafiizh Bagus Saputra Bangki, Rafida Breemer, Jacob Budi Nining Widarti Darma Darma Dedy Arisdianto Desie Elbar Dewi Sri Susanti Diana Lestari Diana Lestari Diana Lestari, Diana Dina Maulina Dio Caisar Darma DWI YULIANTI Edhi Sarwono Een Yayah Haenilah Efendi Efendi Efriyenti, Dian Eka Novia Sari Eko Wahyudi Eliyas Susanto Emmiliya Umma Aziza Gaffar Emmilya Umma Aziza Gaffar Emmilya Umma Aziza Gaffar Emmilya Umma Aziza Gaffar Emmilya Umma Aziza Gaffar emmilya umma aziza gaffar Eny Rochaida Erwin Kurniawan Erwin Kurniawan A. Erwin Kurniawan A. Fadli Amga Fakhruh Nur Bustomi Ferdiansah, Muhammad Irdam Firmansyah Firmansyah Fitriadi Fitriadi Fryma Putra Pratama Haliah, Haliah Hardiana, Hardiana Harmaini Harmaini Hasan Hariri Helen Maryanto Hellen Hellen Hellen, Hellen Helmi Noviar hendri awan Heny Gusnawati Herisajani Herisajani Hidayatulloh Hidayatulloh Hutagalung, Irna Monica Iing Pamungkas Irawan, Heri Tri Irwan Gani Isnawati Isnawati Istiqomah Wulandari Jaini Rahman Jainuddin Jainuddin Jiuhardi Jiuhardi Johana Rosmalia, Johana Juliansyah Juliansyah Juliansyah Roy JUMARDI Khairul Hadi Khoiriyah, Alviana Jumrotul Kurniawan A., Erwin Kusumawati, Andi Lasmi Mutia Latri Jayanti Lestari, Suci Ayu Lismana Lismana Mahrita Mahrita Mahrita, Mahrita Maulana, Alwi Mediaty Melinda Nurcahya Lestari Misveria Villa Waru Muh. Alamsyah Ramli Muhammad Fauziannur Muhammad Mona Adha muhammad reza ramdani Muhammad Taufik Muhammad Zainuddin Mukhlis Mukhlis Muliadi Muliadi Muzakir Nadia Ismi Andriani Nirwana, Nirwana Noor, Aspyan Noviar, Noviar Nur Hardianti Nur Salam Nurhidayati Nurhidayati Nurindah Novianti Nurjanana Nurjanana Nurmilasari Nurmilasari Pramudiyanti Pramudiyanti Pribadi, Rizki Aditio Puji Rahmah Puji Rahmah Putra, Gaustama Putri Rahmawati R. Rijanta Rabiatul Adawiyah Rachman, Farida Wijayanti Raden Priyo Utomo Rafida bangki Rahcmad Budi Suharto Rahmawati Rahmawati Rahmawati, Apriliana Rahmi Holinesti Ria Anggrainie Z Ria Paramita Riswandi Riswandi Robiansyah, Robiansyah Rochmiyati Rochmiyati Rossy Noor Hayati Ruaida Ruaida Rusdiah Iskandar Sabrini, Anadya Tri Said Fadhlain Sainuddin Ridwan Sidik Sudarsono Siti Amalia Sri Mintarti Sri Wahyuni Sri Wahyuni Stevani Orcitsia Agut Sudarman Sudarman Sukisno S Riadi Sultan Sultan Sultraeni, Wiwin Sumiati Sumiati Sunyono - - Syahril Syahril Syahril Syahril SYAMSU ALAM Syarifah Hudayah Syarifuddin Syarifuddin Tampubolon, Shelly Agypta Tony Tony Totok Gunawan Triana Fitriastuti Y. Permadi Hakim Yana Ulfah Yohanis Rura Yudi Wahyudin Yuhaidizen, Yuhaidizen Yulia Atmasari Zamruddin Hasid Zefrida, Yanuareza Hawa Zulka Hendri