Article Per Year (5 Year)
p-Index From 2020 - 2025
0.817
P-Index
This Author published in this journals
All Journal Jurnal Aktiva : Riset Akutansi dan Keuangan Goodwood Akuntansi dan Auditing Reviu Jurnal abimana (Jurnal Pengabdian Kepada Masyarakat Nasional)
Fitri Mareta, Fitri
Universitas Lampung
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
ANALISA LAPORAN KEUANGAN GUNA MENGUKUR KINERJA KEUANGAN PADA PERUSAHAAN SEMEN DI BURSA EFEK INDONESIA (PERIODE 2017-2018) Meliani, Silvi; MARETA, FITRI; JASUNI, ANA; Paulina, Elin
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 2 No 2 (2020): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v2i3.43

Abstract

The financial performance of cement companies on the Indonesia Stock Exchange is toanalyze the company's financial statements. In order to examine the financial condition of the company or not, and can be known using ratio analysis. The purpose of this study is to determine the financial performance of Wijaya Karya Beton, Waskita Beton Precast and Semen Baturaja. The liquidity ratio of Waskita Beton Precast and Semen Baturaja companies has increased, making the company categorized as in a capable state, inversely proportional to Wijaya Karya Beton which has decreased making it not in a capable state. The activity ratio shows the level each year makes the company Waskita Beton Precast and Semen Baturaja said to be in a capable condition, but Wijaya Karya Beton which has decreased makes it not in a capable state. The solvency ratio shows that the company's capital, Waskita Beton Precast, bears little debt to creditors, making the company said to be in a state of incompetence, in contrast to Wijaya Karya Beton and Semen Baturaja are in a capable position. The profitability ratio shows an increase from year to year. It can be said that Karya Beton, Waskita Beton Precast and Semen Baturaja are in a capable position even though Waskita Beton Precast has decreased slightly.
Pendampingan Pengisian dan Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi dan Wajib Pajak Badan dengan Menggunakan E-Filling dan E-Form Mareta, Fitri; Damayanti; Anggraini, Depita; Pentiana, Destia; Dewi, Anita Kusuma; Nurmala; Ridwansyah, Eksa; Rusmianto
Jurnal Abimana (Jurnal Pengabdian Kepada Masyarakat Nasional) Vol 1 No 2 (2024): Desember
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/abimana.v1i2.3695

Abstract

Kegiatan ini bertujuan untuk meningkatkan pengetahuan wajib pajak mengenai SPT Tahunan Wajib Pajak Orang Pribadi dan Wajib Pajak Badan khususnya pengisian dan pelaporan SPT Tahunan melalui e-filling dan e-form. Peserta pendampingan terdiri dari berbagai latar belakang, seperti dosen, pengusaha, staff accounting, pelaku UMKM, dll. Pendampingan pengisian dan pelaporan SPT Tahunan Wajib Pajak Orang Pribadi dan Wajib Pajak Badan ini dilakukan secara offline di Politeknik Negeri Lampung. Dari hasil kegiatan dapat disimpulkan bahwa Wajib Pajak dapat memahami tata cara pengisian dan pelaporan SPT Tahunan setelah adanya pemaparan materi maupun asistensi maupun konsultasi pengisian SPT Tahunan Wajib Pajak Orang Pribadi dan Wajib Pajak Badan. Kegiatan ini bermitra dengan TEFA Klinik Akuntansi Perpajakan serta Tax Centre Politeknik Negeri Lampung untuk pengisian dan pelaporan SPT Tahunan.
TRAINING PPN TERBARU BERDASARKAN PMK 131 TH 2024 DAN PEMBUATAN FAKTUR PAJAK PADA CORETAX Mareta, Fitri; Damayanti; Nurmala; Pentiana, Destia; Anggraini, Depita; Kurniawan, Umarudin; Indriyani; Alfani, Ulin Nuha; Santoso, Izza Maulida; Christina Sinaga, Klemensia Erna; Sabila, Rezika Farah; Suffah, Faila; Fajri, M. Rizki; Syahrial, Muhammad
Jurnal Abimana (Jurnal Pengabdian Kepada Masyarakat Nasional) Vol 2 No 1 (2025): Mei
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/abimana.v2i1.4025

Abstract

Kegiatan ini bertujuan untuk mensosialisasikan peraturan terbaru PMK 131 tahun 2024 mengenai PPN serta sistem perpajakan terbaru, yaitu Coretax. Peserta kegiatan ini terdiri dari berbagai latar belakang, seperti dosen, pengusaha, staff accounting, mahasiswa, Perusahaan Kena Pajak (PKP), dll. Kegiatan ini dilakukan secara offline di Politeknik Negeri Lampung dan online melalui Zoom dan Youtube. Dari hasil kegiatan dapat disimpulkan bahwa peserta dapat memahami materi terkait dengan peraturan dan perhitungan PPN terbaru PMK 131 tahun 2024. Selain itu, peserta kegiatan diharapkan dapat membuat faktur pajak yang valid, khususnya pengkodean faktur pajak melalui Coretax. Kegiatan ini bermitra dengan TaxandTeam sebagai partner bagi tim pelaksana pengabdian kepada masyarakat untuk mensosialisasikan peraturan terbaru PMK 131 tahun 2024 mengenai PPN serta memberikan pelatihan pembuatan faktur pajaknya melalui Coretax.
The Effect of Public Accounting Firm Size, Profitability, and Solvencey on Audit Delay in Indonesia’s Infrastructure Sector Alfrida, Santika; Yuniarti, Evi; Mareta, Fitri
Goodwood Akuntansi dan Auditing Reviu Vol. 4 No. 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.5532

Abstract

Purpose: This study aims to analyze the effect og public accounting firm (PAF) size, profitability, and solvency on audit delay in infrastructure companies listed on the Indonesia Stock Exchange (IDX) during teh 2021-2024 period. Methodology/approach: The research uses quantitative methods with secondary data derived from audited annual reports of 20 infrastructure companies listed on the IDX. The samplewas selected using purposive sampling technique. Audit delay is measured as the number of days between the fiscal year-end and the date of the independent auditor’s report. The independent variabels are PAF size (dummy variable), profitability (ROA), and solvency (DAR). Data analysis was conducted using multiple liniear resression with SPSS. Results/findings: The results indicate that PAF size has no significant effect on audit delay, profitability has a positive effect on audit delay, and solvency significantly affect audit delay. Conclusions: The findings highlight that audit delay in infrastructure companies is influenced more by profitability and solvency rather than PAF size. Higher profitability tends to increase audit delay due to the complexity of financial transactions, while higher solvency reduces audit delay since companies with better financial structure are easier to audit Limitations: This study only focuses on infrastructure companies for the 2021-2024 period and uses limited financial ratios as proxies. Contribution: This study adds evidence on audit delay in the infrastructure sector and provides insights for investors, regulators, and management to assess the timeliness of financial reporting.
Co-Authors Alfani, Ulin Nuha Alfrida, Santika anggraini, Depita Christina Sinaga, Klemensia Erna Damayanti Dewi, Anita Kusuma Fajri, M. Rizki Indriyani JASUNI, ANA Kurniawan, Umarudin Meliani, Silvi Muhammad Syahrial Nurmala Paulina, Elin Pentiana, Destia Ridwansyah, Eksa Rusmianto Sabila, Rezika Farah Santoso, Izza Maulida Suffah, Faila Yuniarti, Evi