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Fitra, Halkadri
Universitas Nageri 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

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Effectiveness of product photography in improving consumer engagement on digital media platforms Erni Masdupi; Tri Kurniawati; Halkadri Fitra; Dini Faisal
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 12 No. 1 (2026): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020266893

Abstract

This study aimed to analyze the improvement of product photography knowledge and skills among craftsmen and partners of the Pinjaik Patah Embroidery Gallery, BUMNag Panampuang Saiyo, Agam Regency, West Sumatra, following product photography training for digital marketing purposes. A qualitative descriptive approach was employed. Data were collected through direct interviews, observation, and documentation of product photographs before and after the training. The evaluation focused on three key aspects of product photography, namely lighting and contrast, background selection, and object arrangement and composition. Product photographs published on the gallery’s Instagram account were used as the primary evidence of skill development. The findings revealed improvements in participants’ understanding and application of product photography techniques. Post-training photographs demonstrated better lighting utilization, stronger visual contrast, more consistent background selection, and improved photo composition, resulting in more attractive and persuasive product presentations for digital marketing. Product photography training effectively enhanced the basic competencies of MSME craftsmen and partners, enabling them to produce higher-quality visual content and strengthen their digital marketing performance through social media platforms.
Determinants of Village Financial Fraud: The Mediating Role of Accountability Practices Halkadri Fitra; Rino Dwi Putra; Dewi Pebriyani; Diva Putri Meisya
Studi Akuntansi, Keuangan, dan Manajemen Vol 6 No 1 (2026): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v6i1.6597

Abstract

Purpose: This study aims to examine the determinants of village financial fraud by integrating individual, organizational, and governance perspectives, with a particular focus on the mediating role of accountability. Methodology: This study employed a quantitative explanatory approach to examine the causal relationships. Data were collected through structured questionnaires distributed to village government officials, with a population of 440 respondents and a purposive sample of 210. The data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to assess the direct and indirect relationships among the variables. Results: The findings show that internal control systems, competence, and the morality of officials significantly reduce fraud in village financial management, while performance pressure has no significant effect. In addition, internal control systems, performance pressure, competence, and the morality of officials significantly influence accountability. Accountability practices were also found to mediate the effects of internal control systems, competence, and the morality of officials on fraud reduction, but did not mediate the effect of performance pressure on fraud reduction. Conclusions: This study concludes that fraud prevention in village governance requires not only strong control systems and competent human resources but also the effective institutionalization of accountability practices as a governance mechanism. Limitations: This study is limited by its cross-sectional design and reliance on self-reported data, which may affect causal interpretation and introduce potential response bias in the results. Contributions: This study contributes to the literature by proposing an integrative multilevel model that positions accountability as a mediating mechanism, thereby providing a more comprehensive understanding of fraud prevention in the public sector, particularly in the context of village governance.
Pengaruh Kompetensi, Motivasi, dan Kompensasi terhadap Kinerja Aparatur Pemerintah Desa dalam Pemgelolaan Keuangan di Kabupaten Pelalawan Rendy Andryan; Halkadri Fitra
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 Finna Khairatun Hisanun Muhardi; Halkadri Fitra
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 Mustika Randhy Saputri; Halkadri Fitra
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.
Pengaruh Struktur Modal, Likuiditas, dan Reputasi Audit terhadap Profitabilitas Perusahaan Consumer Non-Cyclicals Hafidzah Aliyah; Halkadri Fitra
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 1 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v19i1.4016

Abstract

Penelitian ini bertujuan menganalisis pengaruh struktur modal, likuiditas, dan reputasi audit terhadap profitabilitas perusahaan pada sektor Consumer Non-Cyclicals yang tercatat di Bursa Efek Indonesia selama periode 2021–2024, dengan ukuran perusahaan digunakan sebagai variabel kontrol.Penelitian ini menerapkan pendekatan kuantitatif menggunakan data panel yang mencakup 284 observasi dari 71 perusahaan selama empat tahun pengamatan. Sampel dipilih melalui teknik purposive sampling, sedangkan analisis dilakukan menggunakan Random Effects Model (REM). Untuk memperoleh estimasi parameter yang lebih andal, digunakan robust standard errors. Profitabilitas diproksikan dengan Return on Assets (ROA), struktur modal diukur menggunakan Debt to Equity Ratio (DER), likuiditas menggunakan Current Ratio (CR), reputasi audit direpresentasikan oleh afiliasi auditor Big 4, dan ukuran perusahaan dihitung berdasarkan logaritma natural total aset. Hasil penelitian menunjukkan bahwa DER menunjukkan hubungan negatif dan signifikan terhadap ROA, yang mengindikasikan bahwa peningkatan penggunaan utang cenderung menurunkan tingkat profitabilitas perusahaan. Sebaliknya, CR dan reputasi auditor Big 4 terbukti memberikan menunjukkan hubungan positif dan signifikan terhadap ROA. Selain itu, firm size juga memiliki hubungah positif yang signifikan terhadap profitabilitas. Temuan ini mengindikasikan bahwa pengelolaan struktur pendanaan yang optimal, pemeliharaan likuiditas yang memadai, serta pemilihan auditor bereputasi tinggi merupakan faktor penting dalam meningkatkan kinerja keuangan perusahaan.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA (SDM), SISTEM AKUNTANSI KEUANGAN DAERAH, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH : (Studi Empiris pada Pemerintah Provinsi DKI Jakarta) Ra'atalia Hannum; Halkadri Fitra
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 14 No 2 (2026): Agustus 2026
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v14i2.1221

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi sumber daya manusia (SDM), sistem akuntansi keuangan daerah, dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pemerintah daerah pada Pemerintah Provinsi DKI Jakarta. Penelitian menggunakan pendekatan kuantitatif dengan metode survei. Data primer diperoleh melalui penyebaran kuesioner kepada 126 aparatur Organisasi Perangkat Daerah (OPD) yang terlibat langsung dalam penyusunan dan pelaporan keuangan. Teknik pengambilan sampel menggunakan purposive sampling, sedangkan analisis data dilakukan menggunakan analisis regresi linear berganda dengan terlebih dahulu melalui uji validitas, reliabilitas, uji asumsi klasik, serta pengujian Common Method Bias (CMB). Hasil penelitian menunjukkan bahwa secara parsial kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah dengan kontribusi sebesar 95,1%. Sistem akuntansi keuangan daerah juga berpengaruh positif dan signifikan dengan kontribusi sebesar 96,2%, sedangkan pemanfaatan teknologi informasi berpengaruh positif dan signifikan dengan kontribusi sebesar 94,1%. Namun, pada pengujian simultan hanya sistem akuntansi keuangan daerah yang tetap menunjukkan pengaruh signifikan secara parsial, sedangkan kompetensi SDM dan pemanfaatan teknologi informasi tidak lagi signifikan akibat tingginya interkorelasi antarvariabel. Secara simultan, ketiga variabel berpengaruh signifikan terhadap kualitas laporan keuangan pemerintah daerah dengan koefisien determinasi sebesar 96,7%, yang menunjukkan bahwa sebagian besar variasi kualitas laporan keuangan dapat dijelaskan oleh ketiga variabel tersebut. Temuan ini mengindikasikan bahwa sistem akuntansi keuangan daerah merupakan faktor yang paling dominan dalam meningkatkan kualitas laporan keuangan pada Pemerintah Provinsi DKI Jakarta.
Pengaruh Kinerja Environmental, Social dan Governance (ESG) terhadap Agresivitas Pajak: Studi Kasus pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Fairuz Salsabila; Halkadri Fitra
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.3715

Abstract

This research is motivated by fluctuations in Indonesia's tax revenue achievement in the 2019-2023 period, which indicates a potential for suboptimal state revenue. One cause is the practice of tax aggressiveness carried out by companies, both through tax avoidance and tax evasion. Environmental, Social, and Governance (ESG) performance is seen as having the potential to suppress tax aggressiveness because it is related to transparency, accountability, and social responsibility. This study aims to analyze the effect of environmental, social, and governance performance on tax aggressiveness in financial sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. The method used is quantitative with a causal approach. Secondary data were obtained from annual reports, sustainability reports, and the Refinitiv ESG Score. The sample was determined using a purposive sampling technique, resulting in 54 observations after removing outliers. The independent variable is measured by the ESG score, while tax aggressiveness is measured by the Effective Tax Rate (ETR). Data analysis used multiple linear regression with SPSS. The analysis results show that environmental performance (β = -0.003; p = 0.010) has a significant negative effect on tax aggressiveness. Social performance (β = 0.003; p = 0.054) and governance performance (β = 0.002; p = 0.124) do not significantly affect tax aggressiveness at the 5% significance level. This finding indicates that companies with better environmental performance tend to have lower levels of tax aggressiveness, while social performance and governance performance have not been shown to influence corporate tax behavior.
Pengaruh Kompetensi, Sistem Pengendalian Internal, dan Moralitas Aparat terhadap Kecendrungan Kecurangan dalam Pengelolaan Keuangan Desa dengan Praktik Akuntabilitas sebagai Variabel Mediasi : Studi pada Pemerintah Desa di Kabupaten Pasaman Silva Radianta; Halkadri Fitra
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2674

Abstract

This study aims to analyze the effects of apparatus competence, internal control systems, and apparatus morality on the tendency of fraud in village financial management and to examine the role of accountability practices as a mediating variable. The study was conducted in village governments in Pasaman Regency, West Sumatra. This research employed a quantitative approach using a survey method. The study population consisted of 496 village officials from 62 villages in Pasaman Regency, with a sample of 221 respondents selected using purposive sampling. Data were collected through questionnaires and documentation and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4.0. The results show that apparatus competence, internal control systems, and apparatus morality have a negative and significant effect on the tendency of fraud in village financial management. These three variables also have a positive and significant effect on accountability practices. Furthermore, accountability practices have a negative and significant effect on the tendency of fraud. The mediation analysis shows that accountability practices partially mediate the effects of apparatus competence, internal control systems, and apparatus morality on the tendency of fraud. These findings indicate that improvements in apparatus competence, strengthening of internal control systems, and enhancement of apparatus morality, accompanied by sound accountability practices, are associated with a lower tendency of fraud in village financial management.
Pengembangan Kapasitas Kelompok Kompos Melalui Pelatihan Good Composting Practices Halkadri Fitra; Alpon Satrianto; Muhammad Oceano Fauzan; Thio Valentino EP
Manaruko: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2026): Manaruko: Jurnal Pengabdian Masyarakat
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/manaruko.v5i2.126

Abstract

Organic waste management through composting has the potential to support environmental sustainability and community economic development. However, limited knowledge and skills remain challenges in producing compost consistently. This community service activity aimed to improve the capacity of the Kamang Hilia Sejati Composting Farmers Group through Good Composting Practices (GCP) training. The activity employed a participatory approach involving needs assessment, training, demonstrations, hands-on practice, mentoring, and evaluation. Evaluation was conducted using pre-tests, post-tests, and skill observations. The results showed improvements across all empowerment indicators. The average score increased from 2.29 to 4.11, representing an improvement of 79.78%. The highest improvements were observed in social media marketing (100%), digital technology utilization (95.24%), and independent technology utilization (90.91%). GCP training effectively improved partners’ knowledge, skills, and independence in managing composting activities while supporting increased productivity and business sustainability.
Co-Authors Agustin, Henri Ahmad Rahbani Sulaiman S 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 Deviani Dewi Pebriyani Dewi Pebriyani Dewi Pebriyani Dian Indah Hayati Dina Patrisia Dini Faisal Diva Putri Meisya Diva Putri Meisya Doni saputra Dwi Zulfi, Fara Efrizal Syofyan Efrizal Syofyan Eka Fauzihardani Erinos Erinos Erly Mulyani Erly Mulyani Erni Masdupi Erni Masdupi Ery Mulyani Fairuz Salsabila Faisal, Dini Farhan, Ananda Faridzan, Muhammad Nadhif Febri Mukhlis Febrianti, Luli Fefri Indra Arza Fefri Indra Arza Fefri Indra Arza Ferdiansya, Ferdiansya Finna Khairatun Hisanun Muhardi Firlana Firlana Grizmaldy, Fastri Prisma Gustina, Puspita Hafidzah Aliyah Halmawati Halmawati Halmawati, Halmawati Hanifa Yosmawardani - Helmy, Herlina Hendri Andi Mesta Henri Agustin Henri Agustin Herlina Helmy Herlina Helmy Husna, Imalatul Husnil Khatimah Intan Nurbaiti Fawziah Lara Al Ashry Lara Al-Ashry Luli Febrianti Marta, Joan Maulana Ihsan, Maulana Mesta, Hendri Andi Miftahul Khair Muhammad Nadhif Faridzan Muhammad Oceano Fauzan Mustika Randhy Saputri 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 Ra'atalia Hannum Rendy Andryan Rino Dwi Putra Rino Dwi Putra Rosyeni Rasyid Rubi, Samila Salma Taqwa Salma Taqwa Sany Dwita Sapta Jonesti, Abi Sarma, Gimeilia Silva Radianta Sintia Rama Dani Sri Mulyani Suci Oktavia, Suci Suci Ramadhani Suhandai, Imel Syofyan, Erfrizal Syofyan, Hamad Thio Valentino EP Tiara Shasabillah Geofanny Tri Kurniawati Tri Kurniawati, Tri Triani, Mike Tsani, Raihan Ulal Zilfarid, Maf Venny Irmi Vita Fitria Sari Wahyuni, Nina Wenni Futria Mori Wiwik Gusnita Yola Fionita Yovani, Yovani Yuza Sari, Astri Zahra, Hanifah Zahro ilmi Efendi Zasabila, Dilla