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All Journal Jurnal Praktik Bisnis Wahana Riset Akuntansi Jurnal Kajian Manajemen Bisnis ANDHARUPA EKONOMIS : Journal of Economics and Business Economac: Jurnal Ilmiah Ilmu Ekonomi Menara Ilmu Jurnal Ilmiah Manajemen dan Bisnis Jurnal Inovasi Pendidikan Ekonomi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen Jurnal Kajian Manajemen dan Wirausaha Jurnal Eksplorasi Akuntansi (JEA) Journal of Community Service Menara Pengabdian Financial Management Studies Jurnal Nuansa Karya Akuntansi Manaruko: Jurnal Pengabdian Masyarakat

Fitra, Halkadri

Universitas Negeri Padang

Author-ID : 826384

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Potret Pertanggung Jawaban dan Pelaporan dan Keuangan Nagari di Kabupaten Pasaman Barat Henri Agustin; Fefri Indra Arza; Erly Mulyani; Halkadri Fitra
Wahana Riset Akuntansi Vol 5, No 2 (2017)
Publisher : Universitas Negeri Padang

This article is a follow up of community service activities conducted by the author team entitled "Improving Transparency of Nagari Financial Reports Through the Training of Preparation of Nagari Financial Reports in Pasaman Barat Regency". This article describes the portrait of accountability and nagari financial reporting in Pasaman Barat, especially after the enactment of Law No. 6 of 2014 on the village. The sample of this research is 14 nagari apparatus in Pasaman Barat district. The research data was obtained through the spreading of a closed questionnaire containing 10 items of questions ranging from (1) consistency, (2) timeliness, (3) completeness, and (4) transparency of accountability and reporting of APB Nagari in Pasaman Barat district. Research data then processed using descriptive statistics. The results of data processing show that (1) although all nagari in Pasaman Barat district have consistently submitted accountability report of realization of APBNagari annually to Regent, but similar consistency in delivering report of APBNagari realization of first and second semester can only be fulfilled by 71,43% nagari , (2) all nagari in West Pasaman district have attached reports of villagers' wealth reports, central and local government program reports that enter the nagari while reporting on realization of APBNagari and accountability report of APBNagari implementation to the Bupati, (3) although all nagari in districts West Pasaman has been able to deliver the report on the realization of APBN nagari second semester on time, but the timeliness in delivering the realization report of APBNagari first semester and accountability report of APBNagari implementation can only be fulfilled by 50% nagari, (4) 78,57% nagari in Pasaman Barat district which has published the use of the nagari budget on bulletin boards, mass media, and community radio.Keywords: reporting, responsibility, nagari budget, Pasaman Barat

AnalisisKinerja Keuangan Perusahaan Sektor Pertambangan yang Terdaftar di Jakarta Islamic Index dengan Menggunakan Economic Value Added Halkadri Fitra; Henri Agustin; Salma Taqwa; Erly Mulyani
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

This study aims to determine the financial performance of mining sector companies listed on the Jakarta Islamic Index based on EVA (Economic Value Added) analysis. The research conducted is a descriptive study with a quantitative approach using secondary data from 2014 to 2018 obtained from the Indonesia Stock Exchange and companies that are the object of research. The study population is all mining sector companies listed on the Jakarta Islamic Index while the sample uses a purposive sampling method with the sample taken is the mining sector companies listed on the Jakarta Islamic Index in the June-November 2019 period. Data analysis starts from the calculation of net operating profit after taxes, weighted average capital costs, invested capital, costs of capital and finally calculating EVA values from 2014 to 2018. The results show that the financial performance of mining companies listed on the Jakarta Islamic Index is well indicated by positive EVA values so it can be concluded that the management of the company has been able to provide added value to shareholders and investors.Keywords:Cost of Capital, EVA, Weighted Average Cost Of Capital

Penggunaan Model Indeks Tunggal Untuk Investasi Portofolio Saham Di Bursa Efek Halkadri Fitra
Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 1 No 1 (2017)
Publisher : Universitas Negeri Padang

This study aims to determine: 1) the value of return and risk of individual securities shares, 2) the value of return and risk stock portfolio, 3) the value of return and risk of optimal portfolios using single index model and 4) determine stocks of companies that can be community options listed in the Jakarta Islamic Index. This research was conducted using secondary data obtained from the Indonesia Stock Exchange in the form of IDX monthly and annually, ICMD and as well as data from secondary documents other with the object of research is all the shares of companies listed in the Jakarta Islamic Index Indonesia Stock Exchange from January 2013 to September 2016. The results showed that the average return is the highest individual share with a value of 0.4060 contained in the company of PT. Perusahaan Gas Negara (Persero), Tbk. and the lowest was in the company of PT. PP London Sumatra Indonesia Tbk with a value -0.3488. As for the shares that the highest variance is worth 0.0233 on PT. PP London Sumatra Indonesia Tbk, and the smallest is worth 0.0033 contained in the company of PT. Telekomunikasi Indonesia (Persero), Tbk. Furthermore, the market return is worth 0.0055, and market risk is worth 0.0017 and the return expectations of the portfolio is worth 0.01808, while the variance portfolio worth 0.00545. Research also get a result there are three that form the optimal portfolio of securities, namely PT. Telekomunikasi Indonesia (Persero), Tbk with a share of 45.95%, followed by PT. Indofood CBP Sukses Makmur, Tbk with a share of 27.76%, and the latter is PT. Unilever Indonesia, Tbk with a portion of 26.29%.

Potret Pola Penyusunan Remunerasi Pada Badan Layanan Umum Daerah Rumah Sakit Umum Daerah Kabupaten/ Kota Di Sumatera Barat Halkadri Fitra; Henri Agustin
Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 2 No 1 (2018): Economac: Jurnal Ilmiah Ilmu Ekonomi Volume 2 Nomor 1 Bulan April 2018.
Publisher : Universitas Negeri Padang

Penelitian ini bertujuan untuk mendapatkan gambaran pola penyusunan remunerasi pada rumah sakit umum daerah kota/ kabupaten di Provinsi Sumatera Barat yang sudah berstatus Badan Layanan Umum Daerah. Jenis penelitian ini adalah bersifat deskriptif dengan metode pengumpulan data secara dokumentatif melalui survey dan kajian literature serta penelurusan di media online. Hasil penelitian menunjukan bahwa badan layanan umum daerah rumah sakit umum daerah yang sudah menerapkan system remunerasi mengacu pada peraturan yang diterbitkan oleh Kementerian Dalam Negeri dan Kementerian Kesehatan serta telah memperhatikan prinsip – prinsip dalam remunerasi yaitu individual equity, internal equity dan external equity termasuk ukuran kinerja yang meliputi produktivitas, kualitas, ketepatan waktu, cycle time, pemanfaatan sumber daya, dan biaya. Untuk itu disarankan kepada rumah sakit yang belum menerapkan system remunerasi supaya dapat menerapkankannya dalam rangka meningkatkan kinerja dan pelayanan maksimal kepada masyarakat.

Pengaruh Pertumbuhan Penjualan, Profitabilitas Dan Struktur Aktiva Terhadap Struktur Modal Pada Perusahaan Real Estate And Property Di Bursa Efek Indonesia Lara Al-Ashry; Halkadri Fitra
Economac: Jurnal Ilmiah Ilmu Ekonomi Vol 3 No 2 (2019): Economac: Jurnal Ilmiah Ilmu Ekonomi Volume 3 Nomor 2 Bulan Oktober 2019
Publisher : Universitas Negeri Padang

This study aims to analyze the influence of (1) sales growth (2) profitability and (3) asset structure to capital structure (Debt to Equity Ratio) in real estate and property companies listed on the Indonesia Stock Exchange. this study is classified as causative research. The population in this study were all real estate and property companies listed on the Indonesia Stock Exchange in 2013-2017. The sample in this study was determined by purposive sampling based on the criteria of real estate and property companies listed on the IDX, companies that issued financial statements during the year of observation and companies that had net income during the year of observation. The sample in this study is 65. The type of data used is secondary data from the website www.idx.co.id. The analytical method used is multiple regression analysis using the SPSS program. The results of this study indicate (1) Sales growth has a negative and insignificant effect on the capital structure of real estate and property companies listed on IDX (2) Profitability has a positive and significant effect on the capital structure of real estate and property companies listed on the IDX (3) Asset structure has a positive and significant effect on the capital structure of real estate and property companies listed on the IDX.

Analisis Kompetensi Guru Dalam Penyusunan Laporan Arus Kas Salma Taqwa; Erinos Erinos; Halkadri Fitra
Jurnal Ecogen Vol 4, No 3 (2021): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v4i3.12102

This study looks at the differences in teacher competence before the training in preparing cash flow reports compared to after the training. This training aims to improve the competence of vocational school teachers in accounting, which expects to increase student competence in the UKK Test. UKK test for SMK students, one of the materials, is the completion of the accounting cycle, including preparing cash flow statements. To know the results of the training, SMK teachers as participants did the pretest and posttest. Then, the T-test was carried out and resulted that Ho is rejected, and Ha is accepted. Thus, it can be concluded that this training increases the competence of teachers in preparing cash flow reportsKeywords : competence, training, cash flow statement

Pengaruh Pertumbuhan Penjualan dan Profitabilitas Terhadap Struktur Modal pada Perusahaan Real Estate and Property di Bursa Efek Indonesia Lara Al Ashry; Halkadri Fitra
Jurnal Kajian Manajemen dan Wirausaha Vol 1, No 1 (2019): Jurnal Kajian Manajemen dan Wirausaha
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmw0254250

This study aims to analyze the influence of (1) sales growth and (2) profitability to capital structure (Debt to Equity Ratio) in real estate and property companies listed on the Indonesia Stock Exchange. this study is classified as causative research. The population in this study were all real estate and property companies listed on the Indonesia Stock Exchange in 2013-2017. The sample in this study was determined by purposive sampling based on the criteria of real estate and property companies listed on the IDX, companies that issued financial statements during the year of observation and companies that had net income during the year of observation. The sample in this study is 65. The type of data used is secondary data from the website www.idx.co.id. The analytical method used is multiple regression analysis using the SPSS program. The results of this study indicate (1) sales growth has a negative and insignificant effect on the capital structure of real estate and property companies listed on IDX (2) Profitability has a positive and significant effect on the capital structure of real estate and property companies listed on the IDX. Keywords: Brand capital structure, sales growth, profitability

Pengaruh Rasio Likuiditas, Pofitabilitas dan Struktur Aktiva terhadap Struktur Modal Pada Perusahaan Telekomunikasi Indonesia yang terdaftar di BEI Periode 2010-2017 Suci Ramadhani; Halkadri Fitra
Jurnal Kajian Manajemen dan Wirausaha Vol 1, No 1 (2019): Jurnal Kajian Manajemen dan Wirausaha
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmw0255180

Tujuan - Penelitian ini bertujuan untuk menganalisis: (1) Pengaruh rasio likuiditas terhadapstruktur modal perusahaan Telekomunikasi Indonesia yang terdaftar di bursa efek indonesia (BEI)(2) Pengaruh profitabilitas terhadap struktur modal perusahaan Telekomunikasi Indonesia yangterdaftar di bursa efek indonesia (BEI) (3) Pengaruh struktur aktiva terhadap struktur modalperusahaan Telekomunikasi Indonesia yang terdaftar di bursa efek indonesia (BEI)Metodologi - Penelitian ini tergolong penelitian kausatif. Populasi dalam penelitian ini adalahseluruh perusahaan telekomunikasi Indonesia yang terdaftar di Bursa Efek Indonesia tahun 2010-2017. Sampel pada penelitian ini ditentukan dengan purposive sampling berdasarkan kriteriaperusahaan telekomunikasi Indonesia yang terdaftar di BEI, perusahaan yang menerbitkanlaporan keuangan selama tahun pengamatan dan perusahaan yang memiliki laba bersih selamatahun pengamatan. Sampel pada penelitian ini yaitu sebanyak 40Temuan - Hasil penelitian ini menunjukkan (1) CR berpengaruh negatif dan tidak signifikanterhadap struktur modal (2) ROE berpengaruh negatif dan signifikan (3) FAR berpengaruh positifdan signifikan terhadap struktur modal perusahaan telekomunikasi Indonesia yang terdaftar di BEIKesimpulan - Analisis ini menyoroti pengaruh rasio likuiditas, profitabilitas dan struktur aktivaterhadap struktur modal.. Ini jelas terlihat dalam hubungan ini dari sudut pandang empiris.Batasan - Penelitian ini hanya membatasi dengan beberapa variabelKeywords: struktur modal, rasio likuiditas, profitabilitas, struktur aktiva

ANALISIS LAPORAN REALISASI ANGGARAN UNTUK PENGUKURAN KINERJA PEMERINTAH DAERAH KABUPATEN SOLOK SELATAN Halkadri Fitra; Zahro ilmi Efendi
Menara Ilmu Vol 14, No 1 (2020): VOL. XIV NO. 1 APRIL 2020
Publisher : LPPM Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/mi.v14i1.1858

This study aims to determine the financial performance of the South Solok district government from 2014 to 2018 using data that has been audited by the Indonesian Supreme Audit Board. The data analysis technique is done by using quantitative descriptive method by performing calculations on financial statement data using 10 indicators. The results showed that the ratio of regional financial independence was 8.04% with the category of independence very less, the ratio of regional financial dependency was 91.18% in the very high dependency category, the degree of decentralization of regional finance was 7.32% with the category of the degree of decentralization very less, variance total revenue of Rp -11,434,995,893 in the unprofitable category, growth of total revenue realization of 5.45% in the good category, the effectiveness ratio of total income of 98.57% is in the effective category, the effectiveness ratio of PAD is 102.13% is in the category very effective, the ratio of realization of operating expenditure to realization of total expenditure was 69.04%, the ratio of realization of capital expenditure to realization of total expenditure was 30.77%, and the ratio of efficiency of total expenditure in 2014 to 2018 was 92.75% in the less category efficient.

PENGARUH KEPEMILIKAN KELUARGA DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN Dina Patrisia; Halkadri Fitra; Luli Febrianti
Jurnal Ilmiah Manajemen & Bisnis Vol 4 No 2 (2019)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.459 KB)

Pengaruh kepemilikan keluarga dan kepemilikan institusional terhadap nilai perusahaan. Tujuan penelitian ini adalah menyelidiki pengaruh kepemilikan keluarga dan kepemilikan Institusional terhadap nilai perusahaan. Populasi pada penelitian terdiri atas seluruh perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia pada periode 2012-2016. Pengambilan sampel didasarkan pada purposive sampling dengan kriteria kelengkapan data, sehingga total sampel terdiri atas 559 pengamatan. Data yang digunakan adalah secondary data. Analisis data menggunakan metode Multiple regression. Hasil analisis data memperlihatkan bahwa kepemilikan keluarga dengan pengukuran dummy keterlibatan dalam jajaran direksi atau komisaris memiliki pengaruh negative terhadap nilai perusahaan. Sementara kepemilikan Institusional memiliki tidak memiliki pengaruh terhadap nilai perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia

Co-Authors Agustin, Henri Al Arasy, Habib Alpon Satrianto Amelia Cahyati, Suci Amelia Prasetya Aminarti, Aminarti Andi Mesta, Hendri Ardi, Giffary Aulia Rahman, Faishal Ayola, Pebiana Aziza Ananta Putri Callista Nabilah, Shafira Charoline Cheisviyanny Daulay, Putri Abellia Dewi Pebriyani Dina Patrisia Doni saputra Dwi Zulfi, Fara Efrizal Syofyan Erfrizal Syofyan Erinos Erinos Erly Mulyani Erly Mulyani Erni Masdupi Faisal, Dini Farhan, Ananda Febri Mukhlis Fefri Indra Arza Fefri Indra Arza Ferdiansya, Ferdiansya Firlana Firlana Gimeilia Sarma Grizmaldy, Fastri Prisma Gustina, Puspita Halmawati Halmawati Halmawati, Halmawati Hanifa Yosmawardani - Helmy, Herlina Hendri Andi Mesta Henri Agustin Henri Agustin Herlina Helmy Husna, Imalatul Husnil Khatimah Lara Al Ashry Lara Al-Ashry Luli Febrianti Marta, Joan Maulana Ihsan, Maulana Miftahul Khair Nayang Helmayunita Nelonda, Selli NURUL ANNISA Nurzi Sebrina Nurzi Sebrina Pathoroni, Hefri R. Sapto Hendri Boedi Soesatyo Rosyeni Rasyid Rubi, Samila Salma Taqwa Sapta Jonesti, Abi Sintia Rama Dani Sri Mulyani Suci Oktavia, Suci Suci Ramadhani Suhandai, Imel Tri Kurniawati, Tri Triani, Mike Tsani, Raihan Ulal Zilfarid, Maf Venny Irmi Wahyuni, Nina Wenni Futria Mori Yola Fionita Yovani, Yovani Yuza Sari, Astri Zahro ilmi Efendi Zasabila, Dilla Zulva Riani, Novya

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