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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) IRJE (Indonesian Research Journal in Education) Jurnal Informatika Teknologi dan Sains (Jinteks)
Aulia, Fitra
Unknown Affiliation
Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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The Reinforcement of Character Education through the Values of Local Wisdom in Folktales Andriani, Margareta; Aulia, Fitra
Indonesian Research Journal in Education |IRJE| Vol. 7 No. 2 (2023): IRJE |Indonesian Research Journal in Education
Publisher : Universitas Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/irje.v7i2.27609

Abstract

Indonesia is a country that has various tribes, ethnicities, languages, religions, and customs. Each country certainly has uniqueness and local wisdom. With local wisdom, it means that a country has an identity. Indonesia consists of thirty-seven provinces that have local wisdom, such as folklores. One of them is South Sumatra Province, precisely in Pagar Alam City. Local wisdom in folklores certainly has a significant influence on character education, which seeks to instill values. This research focuses on the folklores of the three founding gods of Jagat Besemah, Pagar Alam City, South Sumatra Province. This research uses a qualitative method with interview, observation, and document techniques. The findings indicate four aspects of strengthening character education include (1) honest attitude, (2) positive thinking, (3) religion, and (4) interacting politely. Implications and future research are also discussed.
PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN BEBAN PAJAK KINI TERHADAP MANAJEMEN LABA Aulia, Fitra; Pernamasari, Rieke
Jurnal Riset Keuangan dan Akuntansi Vol. 11 No. 1 (2025): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

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Abstract

This study aims to analyze the effect of tax planning, deferred tax expenses, and current tax expenses on earnings management practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The research is grounded in agency theory, which posits that information asymmetry can drive agents to engage in earnings management to achieve personal interests. The study employs a quantitative method with a causal research design. The sample consists of 75 manufacturing companies selected through purposive sampling based on specific criteria, resulting in 225 data observations. The findings reveal that tax planning does not affect earnings management. This is because the primary purpose of tax planning is to minimize tax burdens, which does not align with the goal of earnings management to maintain or increase profits for managerial incentives. Deferred tax expenses negatively affect earnings management, as temporary differences in the calculation of commercial and fiscal profits lead to larger deferred tax expenses, thereby reducing management’s incentive to engage in earnings management. Conversely, current tax expenses do not have a significant impact on earnings management. The size of current tax expenses is more influenced by taxable income, which limits management's ability to manipulate profit figures significantly.
PENERAPAN TEKNOLOGI AUGMENTED REALITY UNTUK PENGENALAN PRODUK UMKM DALAM PEMASARAN PAKAIAN SECARA DIGITAL Aulia, Fitra; Nurrizqa, Nurrizqa
Jurnal Informatika Teknologi dan Sains (Jinteks) Vol 8 No 1 (2026): EDISI 27
Publisher : Program Studi Informatika Universitas Teknologi Sumbawa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51401/jinteks.v8i1.7035

Abstract

Perkembangan teknologi digital mendorong perubahan strategi pemasaran UMKM, namun pemanfaatannya masih belum optimal. Di Kota Banda Aceh, UMKM sektor pakaian, seperti Toko Busana Khair, mengalami penurunan penjualan akibat keterbatasan pemasaran konvensional, sehingga diperlukan inovasi pemasaran digital. Penelitian ini bertujuan menerapkan teknologi Augmented Reality (AR) berbasis marker sebagai media pengenalan produk pakaian UMKM serta mengevaluasi efektivitas penerapannya. Penelitian menggunakan pendekatan kuantitatif dengan pengembangan sistem berbasis metode Waterfall. Pengujian aplikasi meliputi aspek fungsionalitas, kompatibilitas, serta respons dan stabilitas sistem. Hasil pengujian menunjukkan seluruh fitur utama berupa pemindaian marker, visualisasi model tiga dimensi dan penyajian informasi produk berfungsi dengan baik dan kompatibel pada berbagai perangkat Android dan iOS. Kinerja aplikasi menunjukkan stabilitas sangat baik pada perangkat spesifikasi menengah–tinggi (80–95%), stabil pada spesifikasi menengah (50–65%) dan kurang stabil pada spesifikasi rendah (40–60%). Survei terhadap 36 responden menunjukkan 90% menyatakan penerapan AR efektif dalam pemasaran pakaian digital. Meskipun masih menghadapi kendala teknologi dan kesiapan perangkat, secara keseluruhan penerapan AR terbukti efektif sebagai media pemasaran digital bagi UMKM sektor pakaian.
Co-Authors Margareta Andriani Nurrizqa, Nurrizqa Rieke Pernamasari