Article Per Year (5 Year)
p-Index From 2021 - 2026
5.467
P-Index
This Author published in this journals
All Journal Jurnal Praktik Bisnis Wahana Riset Akuntansi Jurnal Kajian Manajemen Bisnis ANDHARUPA EKONOMIS : Journal of Economics and Business Economac: Jurnal Ilmiah Ilmu Ekonomi Jambura Accounting Review PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Menara Ilmu Jurnal Ilmiah Manajemen dan Bisnis Jurnal Inovasi Pendidikan Ekonomi Jurnal Informatika Ekonomi Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen Jurnal Kajian Manajemen dan Wirausaha Jurnal Eksplorasi Akuntansi (JEA) Journal of Community Service Menara Pengabdian Jurnal Informatika Ekonomi Bisnis Financial Management Studies Jurnal Nuansa Karya Akuntansi Manaruko: Jurnal Pengabdian Masyarakat
Fitra, Halkadri
Universitas Negeri Padang
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 Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 59 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 59 Documents
Search

 2   3   4   5   6 
PENGARUH KEPEMILIKAN KELUARGA DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN Patrisia, Dina; Fitra, Halkadri; Febrianti, Luli
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)

Abstract

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
Pengaruh Kompetensi Aparatur, Komitmen Organisasi, Transparansi dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa Fitra, Halkadri; Syofyan, Erfrizal; Masdupi, Erni; Mulyani, Erly; Taqwa, Salma; Halmawati, Halmawati
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.1906

Abstract

This research aims to examine the influence of apparatus competency, organizational commitment, transparency and community participation on accountability in managing village funds in Agam Regency, West Sumatra Province. This type of research is quantitative research, with data collection using primary data, namely distributing questionnaires to respondents. The research population was heads of village financial affairs throughout Agam Regency with samples taken using the full sampling method totaling 92 samples. The data processing method in this research is the multiple linear regression analysis method. The results of this research show that the variables of apparatus competency, organizational commitment and community participation have a positive but not significant effect on accountability in managing village funds, while transparency has a positive and significant effect on accountability in managing village funds.
Pengaruh Sustainability Reporting terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Mediasi: Studi Empris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Faridzan, Muhammad Nadhif; Fitra, Halkadri
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3497

Abstract

The large number of companies with below-standard firm values indicates a lack of investor confidence in mining companies in recent years. Meanwhile, during the same period, companies were also required to report a sustainability report based on the Financial Services Authority Regulation (POJK) No. 51/POJK.03/2017. This study aims to determine the effect of sustainability reporting on firm value with financial performance as a mediating variable, conducted on mining companies in the period 2021–2024. This research is a quantitative study using secondary data, with 87 mining company samples after outlier removal, which were then processed using the SmartPLS 4 application. The results show that sustainability reporting does not have a significant effect on firm value, while financial performance cannot mediate the relationship between sustainability reporting and firm value. It is suggested that future research increase the number of samples, consider adding other independent variables that may significantly affect firm value, and modify or complement the measurements of financial performance and firm value with alternative indicators.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Luas Wilayah terhadap Belanja Modal dengan Pertumbuhan Ekonomi sebagai Variabel Moderasi Zahra, Hanifah; Fitra, Halkadri
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3611

Abstract

This study aims to examine the effect of local income, general allocation funds, and regional size on capital expenditure, with economic growth as a moderating variable, in local governments in Sumatra during the 2021–2023 period. This research uses a quantitative approach. Samples were selected using a purposive sampling technique with a total of 246 local governments in Sumatra during the 2021–2023 period. Data were analyzed using Moderated Regression Analysis (MRA) with EViews 13. Based on the analysis result, it was concluded that local income, general allocation funds, and regional size had a positive and significant effect on capital expenditure. This means that higher local income, increased general allocation funds, and larger regional size increase both the need for and the capacity to allocate capital expenditure. However, economic growth was unable to moderate the relationship between local income, general allocation funds, and regional size on capital expenditure.
Bimtek Pengawasan Pengelolaan Keuangan di Nagari Salimpek Kabupaten Solok Provinsi Sumatera Barat: The Technical Guidance on Financial Management Oversight in Nagari Salimpek, Solok Regency, West Sumatra Province Sari, Vita Fitria; Fitra, Halkadri; Sebrina, Nurzi; Taqwa, Salma; Cheisviyanny, Charoline; Helmy, Herlina; Syofyan, Efrizal
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 11 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i11.10598

Abstract

The Technical Guidance (Bimtek) on Financial Management Oversight, held in Nagari Salimpek, Solok Regency, West Sumatra Province, aimed to strengthen the capacity of nagari officials in establishing transparent, accountable, and legally compliant financial governance. The activity involved the Nagari apparatus, the Nagari Consultative Body (BPN), and community representatives, with a focus on enhancing knowledge and skills in monitoring, reporting, and controlling the use of Nagari funds. The implementation of Bimtek employed methods such as material delivery, interactive discussions, case studies, and simulations to prepare oversight documents using digital applications. The results indicated an improvement in participants' understanding of village financial management procedures in accordance with Minister of Home Affairs Regulation (Permendagri) No. 20 of 2018, as well as the applicable regulations in Solok Regency and the principles of public accountability. Participants were also able to identify potential risks of fund misuse and develop preventive strategies and effective monitoring mechanisms. Based on the post-activity evaluation, the achievement rates were 87% for knowledge, 85% for skills, and 95% for commitment awareness. This program is expected to serve as a model for continuous capacity-building in other nagaris in Solok Regency, enabling them to achieve professional and integrity-based village financial governance.
Pengaruh Kompetensi, Pengendalian Internal, dan Moralitas Aparat terhadap Kecurangan Keuangan Desa melalui Praktik Akuntabilitas Sebagai Variabel Mediasi Diva Putri Meisya; Fitra, Halkadri
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v7i1.254

Abstract

Penelitian ini bertujuan menganalisis pengaruh kompetensi aparatur, sistem pengendalian internal, dan moralitas aparatur terhadap kecurangan pengelolaan keuangan desa dengan praktik akuntabilitas sebagai variabel mediasi. Kebaruan penelitian ini terletak pada pengujian praktik akuntabilitas sebagai mekanisme mediasi yang menjelaskan keterkaitan antara faktor individual aparatur dan sistem pengendalian dalam konteks pemerintahan desa. Penelitian ini juga memberikan perspektif empiris mengenai pentingnya integrasi faktor sumber daya manusia dan tata kelola keuangan desa dalam pencegahan kecurangan. Penelitian menggunakan pendekatan kuantitatif melalui survei terhadap 210 aparatur pemerintah desa di Kota Pariaman dan dianalisis dengan Structural Equation Modeling Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa kompetensi aparatur, sistem pengendalian internal, dan moralitas aparatur berpengaruh signifikan terhadap kecurangan pengelolaan keuangan desa, serta praktik akuntabilitas terbukti memediasi pengaruh ketiga variabel tersebut.
Pengaruh Kompetensi, Motivasi, dan Kompensasi terhadap Kinerja Aparatur Pemerintah Desa dalam Pemgelolaan Keuangan di Kabupaten Pelalawan Andryan, Rendy; Fitra, Halkadri
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.3460

Abstract

This study aims to obtain empirical evidence regarding the influence of competence, motivation, and compensation on the performance of village government officials in financial management in Pelalawan Regency. A total of 184 respondents from 104 villages participated in this quantitative survey using purposive sampling. Data were collected through structured questionnaires and analyzed using multiple linear regression with SPSS. The results indicate that competence, motivation, and compensation significantly influence the performance of village government officials. These findings support the stewardship theory framework and provide practical insights for improving financial management at the village level. This study is limited to village officials in the mainland area of Pelalawan District with an IDM category of “advanced,” so it does not represent all village conditions. Additionally, only three variables were examined. Further research is recommended to cover a broader area, include additional variables, and use qualitative methods such as interviews for more in-depth results.
Pengaruh Opini Audit, Tindak Lanjut Hasil Audit, dan Desentralisasi Fiskal terhadap Tingkat Korupsi Pemerintah Provinsi di Indonesia Muhardi, Finna Khairatun Hisanun; Fitra, Halkadri
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.3552

Abstract

This study aims to examine the influence of audit opinions, audit follow-up, and fiscal decentralization on the level of corruption in provincial governments in Indonesia from 2020 to 2023. This is a quantitative study using a causal associative method. The population in this study is all provinces in Indonesia from 2020 to 2023. The sampling technique in this study used purposive sampling. The total sample size is 132 samples. The data used in this study are secondary data obtained from the official websites of the Corruption Eradication Commission, the Financial Audit Agency, and the Central Bureau of Statistics. The analysis was conducted using multiple regression analysis. Based on the results of the analysis, it was found that audit opinions have a significant negative effect on the level of corruption. Meanwhile, follow-up on audit results have a significant positive effect on the level of corruption, and fiscal decentralization does not have a significant effect on the level of corruption.
Pengaruh Penghindaran Pajak dan Struktur Modal terhadap Nilai Perusahaan dengan Tata Kelola Perusahaan sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2024 Saputri, Mustika Randhy; Fitra, Halkadri
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.3917

Abstract

This study examines the effect of corporate tax avoidance and capital structure on corporate value, with corporate governance serving as a moderating variable, in energy companies listed on the Indonesia Stock Exchange (IDX). All companies in the energy industry that are listed on IDX are part of research population. Using purposive sampling, 19 companies were selected based on their consistent publication of annual reports and absence of financial losses during the 2019–2024 period, resulting in 92 observations. IBM SPSS Statistics 27’s moderation regression analysis was used to examine the data. According to the results, corporate tax avoidance has no significant impact, while capital structure has a significant negative effect on corporate value. Furthermore, the relationship between corporate tax avoidance and corporate value is not moderated by corporate governance, but it does moderate the relationship between capital structure and corporate value. This study adds to the literature of empirical research already available on the factors that influence business value in developing nations, specifically in the energy industry of Indonesia. Practically, the findings provide guidance for corporate managers and policymakers in the energy sector to maintain an optimal debt to asset ratio, strengthen board independence, and ensure transparency in tax management. These measures are crucial for sustaining firm value, enhancing investor confidence, and promoting responsible financial governance in Indonesia’s energy industry.
Co-Authors Agustin, Henri Ahmad Rahbani Sulaiman S Al Arasy, Habib Alpon Satrianto Amelia Cahyati, Suci Amelia Prasetya Aminarti, Aminarti Andi Mesta, Hendri Andryan, Rendy Ardi, Giffary Aulia Rahman, Faishal Ayola, Pebiana Aziza Ananta Putri Callista Nabilah, Shafira Charoline Cheisviyanny Daulay, Putri Abellia Dian Indah Hayati Dina Patrisia Diva Putri Meisya Doni saputra Dwi Zulfi, Fara Efrizal Syofyan Erinos Erinos Erly Mulyani Erly Mulyani Erni Masdupi Faisal, Dini Farhan, Ananda Faridzan, Muhammad Nadhif Febri Mukhlis Febrianti, Luli Fefri Indra Arza Fefri Indra Arza Ferdiansya, Ferdiansya Firlana Firlana 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 Intan Nurbaiti Fawziah Lara Al Ashry Lara Al-Ashry Luli Febrianti Marta, Joan Maulana Ihsan, Maulana Miftahul Khair Muhardi, Finna Khairatun Hisanun Nayang Helmayunita Nelonda, Selli Novya Zulva Riani NURUL ANNISA Nurzi Sebrina Nurzi Sebrina Pathoroni, Hefri Patrisia, Dina Pebriyani, Dewi Putra, Rino Dwi R. Sapto Hendri Boedi Soesatyo Rosyeni Rasyid Rubi, Samila Salma Taqwa Sapta Jonesti, Abi Saputri, Mustika Randhy Sarma, Gimeilia Sintia Rama Dani Sri Mulyani Suci Oktavia, Suci Suci Ramadhani Suhandai, Imel Syofyan, Erfrizal Syofyan, Hamad Tri Kurniawati, Tri Triani, Mike Tsani, Raihan Ulal Zilfarid, Maf Venny Irmi Vita Fitria Sari Wahyuni, Nina Wenni Futria Mori Yola Fionita Yovani, Yovani Yuza Sari, Astri Zahra, Hanifah Zahro ilmi Efendi Zasabila, Dilla