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APAKAH STRUKTUR KEPEMILIKAN MEMPENGARUHI PENGHINDARAN PAJAK? BUKTI EMPIRIS DARI PASAR MODAL INDONESIA Fauzan Fuadi; Riska Agi Sawirti; Fitria Fertha Agustina; Andi Mulyono; Ratih Tiyas Pratiwi
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.2053

Tax avoidance is an effort by company management to reduce tax payments. This study aims to examine the relationship between ownership structure and tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. Furthermore, this research divides ownership structure into five variables, namely managerial ownership, institutional ownership, family ownership, government ownership, and foreign ownership. The study utilizes secondary data with a purposive sampling approach and selects a total of 300 firm-year observations. Regression analysis is employed to test the research hypotheses. The results of the study indicate that managerial, foreign, and family ownership structures have an impact on tax avoidance Keywords: Tax Avoidance, Ownership Structure, Family Ownership, Managerial Ownership, Foreign Ownership

Faktor yang mempengaruhi Harga Saham pada Perusahaan Sektor Teknologi di Bursa Efek Indonesia Nurlaily, Liafatra; Mela, Fefti Yulian; Agustina, Fitria Fertha
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 2, No 02: Agustus 2023
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v2i02.819

The purpose of this study is to examine the effect of total assets, cashflow in operating activities, cashflow in investing activities, cashflow in financing activities, and ROE on the stock prices of technology sector companies listed on the Indonesia Stock Exchange in 2022-2023. This research is a quantitative study using secondary data and data collection techniques in the form of purposive sampling. There are 33 companies that make up the population, but only 22 can be sampled and are eligible to be the object of this study. Hypothesis testing was carried out using multiple regression analysis using SPSS 25 software. The results showed that there was a positive and significant effect of total assests on stock prices, there was no significant effect of cashflow in operating activities, cashflow in investment activities, cashflow in financing activities, and ROE on stock prices.

Penyuluhan Pengelolaan Keuangan Sederhana Siswa SMK KH GHALIB Pringsewu, Lampung Sawitri, Riska Agi; Fuadi, Fauzan; Agustina, Fitria Fertha; Hanifah, Raidah; Ariyanti, Okta Nuria; Lestari, Sastri Ayu
Sricommerce: Journal of Sriwijaya Community Services Vol. 4 No. 2 (2023): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v4i2.132

SMK KH GHALIB Pringsewu adalah salah satu Sekolah Menengah Kejuruan Swasta yang letaknya berada di Pringsewu Barat, Kecamatan Pringsewu, Kabupaten Pringsewu. Di SMK KH GHALIB memiliki jurusan seperti : teknik kendaraa ringan, teknik komputer, dan jaringan. Siswa SMK diharapkan untuk dapat masuk ke dalam dunia industri dan dunia wirausaha. Beberapa siswa SMK KH GHALIB memiliki minat berwirausaha yang tinggi. Hal ini ditunjukkan dengan kegiatan wirausaha yang dilakukan di lingkungan sekolah yaitu dengan membuka bengkel. Fenomena tersebut menimbulkan budaya berwirausaha di lingkungan sekolah. Mayoritas siswa berwirausaha dengan kemampuan skill yang terbatas, sehingga pengalaman dan keuntungan yang didapatkan belum maksimal. Siswa yang memiliki kegiatan usaha dalam hal mengatur kegiatan usaha dan membuat perencanaan keuangan belum berjalan dengan baik. Beberapa diantaranya masih kurangnya pemahaman dan pengetahuan sikap dalam mengelola keuangan yang baik. Tujuan dari kegiatan pengabdian masyarakat ini adalah membantu siswa dalam memahami pengelolaan keuangan sederhana, serta memotivasi siswa – siswi menuju enterpreneur muda yang kreatif dan inovatif. Peserta akan diajarkan bagaimana menyusun perencanaan keuangan, serta bagaimana memotivasi menjadi enterpreneur muda yang kreatif dan inovatif. Sasaran pengabdian kepada masyarakat ini adalah seluruh siswa kelas XII SMK KH GHALIB PRINGSEWU. Dalam kegiatan ini terdapat penyampaian materi dan diskusi antara pemateri dan peserta. Peserta dapat mengikuti kegiatan secara kondusif dari awal hingga akhir. Beberapa hasil kegiatan pengabdian masyarakat antara lain: 1) membantu menyusun perencanaan keuangan, 2) memotivasi siswa - siswi menuju enterpreneur muda yang kreatif dan inovatif, 3) menyusun daftar kebutuhan dan mereka diperbolehkan memberikan penambahan daftar keinginan yang ingin mereka capai beserta strategi untuk mencapainya.Kata kunci : pengelolaan keuangan, siswa, SMK

THE RELATIONSHIP BETWEEN INCOME AND FAMILY SUPPORT TOWARD THE INCIDENCE OF STUNTING IN TODDLERS: THE RELATIONSHIP BETWEEN INCOME AND FAMILY SUPPORT TOWARD THE INCIDENCE OF STUNTING IN TODDLERS Sunarmi, Sunarmi; Agustina, Fitria Fertha; Fuadi, Fauzan; Mulyono, Andi; Sari, Selly Puspita
PENANOMICS: International Journal of Economics Vol. 3 No. 2 (2024): Agustus
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penanomics.v3i2.191

Stunting is a major public health issue affecting child development, particularly in developing countries like Indonesia. This study aims to examine the relationship between parental income, family support, and the incidence of stunting in toddlers in Tempel Rejo Village, Kedondong Sub-district, Pesawaran Regency, Lampung Province. The study used an observational analytic design with a cross-sectional approach, involving 50 respondents selected through purposive sampling. Data were collected through self-administered questionnaires and analyzed using univariate, bivariate (Chi-square test), and multivariate (logistic regression) methods. The results revealed a significant relationship between income level and stunting (P = 0.005), with low-income families having a 6.926 times higher risk of stunting. Additionally, family support showed a significant association with stunting (P = 0.028), with families lacking support being 8.936 times more at risk. The Nagelkerke R Square value of 0.347 indicates that income and family support account for 34.7% of stunting cases, with family support being a stronger risk factor than income. These findings highlight the critical role of both financial stability and strong family support in preventing stunting and underscore the importance of education and intervention programs to empower families in addressing this issue.

The Influence of Financial Distress, Growth Opportunities, and Female Directors on Accounting Conservatism Agustina, Fitria Fertha; Utami, Tika Putri
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i3.5615

This study aims to test and analyze the effect of the level of financial difficulty, growth opportunities, and female directors on accounting conservatism in manufacturing companies listed on ISSI during the period 2019-2022. This study uses a quantitative approach and uses secondary data from annual financial reports. Data analysis was carried out using multiple linear regression , analysis and testing were carried out using the SPSS 25 statistical tool. The results of the study indicate that the level of financial difficulty has a negative effect on accounting conservatism with a significance value of 0.003 <0.05, meaning that the higher the level of financial difficulty, the lower the level of accounting conservatism. Conversely, growth opportunities value with a significance of 0.007 < 0.05 and female directors with a significance value of 0.028 < 0.05 indicate a positive influence on accounting conservatism, meaning that growth opportunities and female directors can encourage companies to implement more accounting conservatism. This study providespractical implications regarding considerations of the application of accounting conservatism in companies according to company conditions.

PENGARUH PROFITABILITAS, SOLVABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN FARMASI DI BEI TAHUN 2021-2023 Yolanda, Okta; Agustina, Fitria Fertha; Fuadi, Fauzan; Sinatria, Naufal
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 3 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i3.5167

This study aims to determine and explain the influence of profitability, solvency, and audit opinion on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. Profitability is proxied by Return on Assets (ROA), while solvency is proxied by the Debt to Equity Ratio (DER). The study population consisted of 11 companies. This quantitative research employed a purposive sampling technique, resulting in a sample of 10 companies over three years, with a total of 30 data observations. Data were analyzed using multiple linear regression analysis processed with SPSS version 23.The results showed that profitability and audit opinion have a negative and significant effect on audit delay, while solvency has no significant effect. These findings support agency theory, suggesting that agents (management) tend to accelerate the audit process when the company is in good and profitable condition. Therefore, audit delay may serve as an important indicator for evaluating the effectiveness of agency relationships within a company. Penelitian ini bertujuan untuk mengetahui dan menjelaskan pengaruh profitabilitas, solvabilitas dan opini audit terhadap audit delay pada perusahaan farmasi yang terdaftar di Busa Efek Indonesia (BEI) tahun 2021-2023. Profitabilitas diproksikan dengan Return On Asset (ROA) sedangkan solvabilitas diproksikan dengan Debt to Equity Ratio (DER). Populasi penelitian terdiri dari 11 perusahaan. Metode penelitian yang digunakan adalah kuantitatif dengan teknik pengambilan sampel purposive sampling, sehingga diperoleh sampel sebanyak 10 perusahaan selama tiga tahun periode penelitian dan menghasilkan data sampel sebanyak 30. Metode analisis data yang digunakan adalah analisis regresi linier berganda yang diolah menggunakan software SPSS versi 23. Hasil penelitian menunjukkan bahwa profitabilitas dan opini audit berpengaruh negatif dan signifikan terhadap audit delay, sedangkan solvabilitas tidak berpengaruh terhadap audit delay. Temuan ini memperkuat agency theory, dimana pihak agen (manajemen) akan mempercepat proses audit ketika perusahaan dalam kondisi baik dan menguntungkan. Oleh karena itu, audit delay bisa menjadi indikator penting dalam mengevaluasi efektivitas hubungan keagenan dalam suatu perusahaan.

Integrating Economic and Social Values in the Home Industries: A Study on the Implementation of Creating Shared Value (CSV) in the Gadingrejo Tofu Center Sinatria, Naufal; Agustina, Fitria Fertha
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.8948

This study aims to examine the implementation of the Creating Shared Value (CSV) approach in integrating economic and social values within home industries, specifically at the tofu production centre in Gadingrejo. A qualitative approach was employed to investigate the dynamics of collaboration among tofu industry players, farmer groups, local communities, community leaders, and environmental activists in the management of tofu waste into liquid organic fertilizer (LOF). The research findings indicate that cross-sector collaboration can create solutions that not only address environmental pollution issues but also generate economic benefits for local actors. This process forms an interdependent social ecosystem and supports the achievement of several Sustainable Development Goals (SDGs), such as sustainable production, food security, and strategic partnerships. This research implies that CSV in the context of home industries is not merely a business strategy but also a driving force for value-based social change, community independence, and environmental sustainability

Analysis of Client Importance and Workload in Predicting Fraud Behavior in Local Government Agustina, Fitria Fertha; Mulyono, Andi
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9235

This study examines the relationship between client importance and workload in predicting fraudulent behavior by emphasizing the role of client frequency and reputation, work time and volume, productivity level, auditor knowledge, and doubtful attitudes. Located in a local government, the study highlights how these constructs influence fraudulent behavior. Using a questionnaire and analyzed with multiple linear regression, this study shows that client importance and workload can predict fraudulent behavior. Clients who frequently interact and communicate with auditors motivate auditors to be more thorough and meticulous in conducting audits. However, this effect will not occur if auditors have limited working hours with a large volume of work, resulting in decreased audit productivity and potentially leading to accounting irregularities. This finding also provides the view that when auditors are easily convinced and believe what others say, fraud will be easier to commit, so auditors must have a doubtful attitude towards clients.

The Influence of Financial Distress, Growth Opportunities, and Female Directors on Accounting Conservatism Agustina, Fitria Fertha; Utami, Tika Putri
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i3.5615

This study aims to test and analyze the effect of the level of financial difficulty, growth opportunities, and female directors on accounting conservatism in manufacturing companies listed on ISSI during the period 2019-2022. This study uses a quantitative approach and uses secondary data from annual financial reports. Data analysis was carried out using multiple linear regression , analysis and testing were carried out using the SPSS 25 statistical tool. The results of the study indicate that the level of financial difficulty has a negative effect on accounting conservatism with a significance value of 0.003 <0.05, meaning that the higher the level of financial difficulty, the lower the level of accounting conservatism. Conversely, growth opportunities value with a significance of 0.007 < 0.05 and female directors with a significance value of 0.028 < 0.05 indicate a positive influence on accounting conservatism, meaning that growth opportunities and female directors can encourage companies to implement more accounting conservatism. This study providespractical implications regarding considerations of the application of accounting conservatism in companies according to company conditions.

Sosialisasi Bina Medsos (Bijak Gunakan Media Sosial) Pada Siswa SMK Hanifah, Raidah; Fuadi, Fauzan; Wigati, Meilia; Wilantika, Rima; Fertha Agustina, Fitria; Lathief Syaifussalam, Muhammad; Wafa Zahiroh, Nadiyah; Ardiyansah, Muhammad
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 2 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i2.3092

Remaja merupakan pengguna media sosial aktif di Indonesia, namun hal tersebut tidak diiringi dengan pemahaman dalam bermedia sosial yang bijak. Akibatnya, banyak siswa yang mengalami gangguan mental, mudah terkena hoax dan tidak jarang juga siswa mengalami porn revenge. Tingginya penggunaan media sosial oleh remaja khususnya siswa perlu penanganan serius agar dampak negatif dari penggunaan internet dapat diminimalisir. Pengabdian masyarakat dilaksanakan di SMK Karya Bakti Pringsewu. Tujuan dari pengabdian masyarakat ini adalah untuk meningkatkan pengetahuan siswa SMK Karya Bakti Pringsewu terkait menjadi pengguna media sosial yang bijak, etika menggunakan media sosial, dan memanfaatkan media sosial untuk pengembangan potensi diri. Metode yang digunakan pada pengabdian masyarakat ini berupa sosialisasi. Hasil dari sosialisasi menunjukan siswa telah memahami cara penggunaan media sosial yang bijak. Dengan adanya kesadaran diri dan pengetahuan, siswa dapat menjadikan media sosial sebagai wadah untuk mengembangkan potensi diri.

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