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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Inovasi Pendidikan dan Teknologi Informasi (JIPTI) Ekonomi Keuangan Syariah dan Akuntansi Pajak Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital
Desi Fitria
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Mathematics Social Sciences Other

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PENGARUH PENGHINDARAN PAJAK, KEPEMILIKAN INSTITUSIONAL, DAN PROFITABILITAS TERHADAP BIAYA HUTANG (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2011-2015) Sherly, Elvis Nopriyanti; Fitria, Desi
JURNAL EKOMBIS REVIEW Vol 7 No 1 (2019)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.448 KB)

Abstract

The purpose of this study is to prove the effect of tax avoidance, institutional ownership, and profitability on cost of debt. The sample consisted of 71 manufactured firms in listed in Indonesian Stock Exchange from 2011-2015 by using a purposive sampling method. The results of the study showed that the tax avoidance had negative effect on cost of debt. The meaning is getting smaller Cash Effective Tax Rate the cost of debt incurred greater. The results of this study also showed that the institutional ownership doesn’t had effect on cost of debt. Furthermore, the result of Return on Assets (ROA) as proxy profitability had a negative effect on cost of debt. The meaning that the higher the profitability of the company then the company will have a high internal funds that can be used in making the use of debt financing is getting smaller which causes the cost of debt also becomes smaller.
PELAKSANAAN PENDIDIKAN KARAKTER DALAM KEGIATAN LATIHAN DASAR KEPEMIMPINAN SISWA DI SMP NEGERI 1 KAYUTANAM Arisman Sabir; Desi Fitria; Dedek Helida Pitra; Marlinda Astuti; Superdi S
Jurnal Inovasi Pendidikan dan Teknologi Informasi (JIPTI) Vol 3 No 2 (2022): Jurnal Inovasi Pendidikan dan Teknologi Informasi (JIPTI)
Publisher : Program Studi Teknologi Informasi, Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.074 KB) | DOI: 10.52060/pti.v3i2.941

Abstract

This research is motivated by the existence of the types of characters that are formed in basic student leadership training activities at SMPN 1 Kayutanam, obstacles that occur in the implementation of character education in basic student leadership training activities at SMPN 1 Kayutanam and efforts to overcome obstacles in implementing character education in basic student leadership training activities at SMPN 1 Kayutanam. This type of research is a qualitative descriptive method, which was taken using a purpose sampling technique. The data were collected by means of observation, interviews, and documentation studies. The data validity test used is source triangulation. Data analysis techniques in this study were carried out using techniques from Milles and Huberman, namely: (1) data collection process, (2) data reduction, (3) data presentation and (4) conclusion drawing or verification. Informants in this study were principals, teachers and also students who took part in basic student leadership training activities. The results showed that: (1) The types of characters formed in the basic student leadership training activities at SMPN 1 Kayutanam were: (a) Discipline character formation, (b) responsibility, (c) environmental care, (d) religious, (e) appreciate achievements. (2) The obstacles that occur in the implementation of character education in basic student leadership training activities at SMPN 1 Kayutanam are: (a) not all students are interested and interested in participating in extracurricular activities. Basic student leadership training, (b) There are still many parties who underestimated students' basic leadership training activities, (c) lack of basic student leadership training or lack of interest in extracurricular activities for student leadership basic training at school, (3) Efforts to overcome obstacles to implementing character education in student leadership basic training activities at SMPN 1 Kayutanam, namely: (a) Providing strict rules for students, (b) Designing learning strategies that have regular character planting programs, (c) Routinely instilling a good attitude, (d) Always admonishing (e) Always being a good teacher .
The Effect Of Increasing Price And Scarcity Of Fuel (BBM) On Fisherman's Income In New Ketapang Village Semidang Alas Maras District Seluma District Fitria, Desi; Pratama , Ezi Surya; Zs , Nensi Yuniarti; Pertiwi , Dinal Eka; Hernadianto , Hernadianto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1315

Abstract

This study aims to examine the effect of rising prices and scarcity of fuel oil (BBM) on fishermen's income in Ketapang Baru Village, Semidang Alas Maras District, Seluma Regency. The population in this study consisted of 60 fishermen, the research sample was 60 fishermen by taking the entire population. The type of research conducted in this research is descriptive quantitative research.The data used in this research is quantitative data. Where is the use of secondary data in the form of questionnaires that are distributed to fishermen. The data is processed using the SPSS application, namely software that functions to analyze data, perform statistical calculations both for statistics with basic windows.By using the f test analysis technique, the variables increasing the price of fuel oil (XI), scarcity of fuel oil (X2), simultaneously (simultaneously) affect fishermen's income (Y). This is shown by the results of the f' test that the significance value is 0.000. This significance value is less than 0.05. This means that there is a significant effect of rising fuel prices (XI) and fuel scarcity (X2) on fishermen's income (Y.
The THE EFFECT OF BUDGET PREPARATION PARTICIPATION ON ORGANIZATIONAL PERFORMANCE WITH CLARITY OF BUDGET TARGETS AND JOB RELEVANT INFORMATION AS MEDIATION VARIABLES (Study of Seluma Regency Local Government): PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA ORGANISASI DENGAN KEJELASAN SASARAN ANGGARAN DAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL MEDIASI (Studi Pada Pemda Kabupaten Seluma) Khairiyah, Diah; Desi Fitria; Mardhiyah Dwi Ilhami; Riri Hermita Sari
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 7 No. 1 (2024): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v7i1.6125

Abstract

The purpose of this study was to determine the effect of budgetary participation, clarity of budget targets and job relevant information on organizational performance. The object of this research is the Regional Apparatus Work Unit (SKPD) located in Seluma Regency. Tests in this study using quantitative methods. The analytical technique used in this research is the Structural Equation Model (SEM) approach based on Partial Least Square (PLS). The results of the study indicate that budgetary participation affects the clarity of budget targets, clarity of budget targets affects organizational performance, budgetary participation has an indirect effect on organizational performance with clarity of budget targets as a mediating variable, budgetary participation affects job relevant information, job relevant information influence on organizational performance, budgetary participation has an indirect effect on organizational performance with job relevant information as a mediating variable.
PENGEMBANGAN MEDIA PEMBELAJARAN INTERAKTIF BERBASIS MACROMEDIA FLASH 8 PADA MATA PELAJARAN TIK Sakti, Andika Dwi; Putra, Yogi Irdes; Sabir, Arisman; Fitria, Desi
Jurnal Inovasi Pendidikan dan Teknologi Informasi (JIPTI) Vol. 5 No. 1 (2024): Jurnal Inovasi Pendidikan dan Teknologi Informasi (JIPTI)
Publisher : Information Technology Education Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/pti.v5i1.1431

Abstract

This research focuses on the development of interactive learning media using Macromedia Flash 8, which is not only proven to be valid, practical, and effective, but also aims to improve the quality of ICT learning for grade X students at MAN 3 Bungo. Using the Research and Development (R&D) method and the 4D development model, this study successfully designed an interactive learning media that reached a validity level of 79.44%, with media, material, and language aspects met. In addition, teacher and student responses to the practicality of this media reached a high percentage, namely 93.86% and 88.22%. The effectiveness test results showed that the classical test results had reached 85%, exceeding the set KKM. Overall, it can be concluded that this learning media is a relevant and effective innovation in improving ICT learning, with positive implications for future learning media development.
Tinjauan Laporan Keuangan Syariah Dan Non Syariah : Studi Kasus Bank BNI Dan Bank BNI Syariah Akbar Aditiya; Ainun Basita; Ajeng Dwi Rahayu; Desi Fitria; Ersi sisdianto
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 2 (2024): April: Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i2.69

Abstract

Comparative analysis between sharia and non-sharia financial reports has become an increasingly relevant topic in the context of continuously developing global financial markets. In this study, we evaluate the differences in approaches, principles, and practices underlying these two types of financial reports. The results of the analysis highlight the implications of these differences in financial practices, economic growth, and financial market inclusivity. The discussion also highlighted the potential for collaboration between the two types of finance to produce innovation and best practices in financial and investment management.
Faktor-Faktor Yang Mempengaruhi Pendeteksian Kecurangan: Risiko Audit, Teknik-Teknik Audit Investigatif dan Whistleblowing Sistem Desi Fitria; Cris Kuntadi; Citra Etika
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 2 (2024): Mei: Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i2.62

Abstract

Basically, minimizing fraud can be done by detecting fraud, but reducing fraud alone is not enough. Therefore, it is necessary to detect fraud. This article reviews research on factors that influence fraud detection, namely Audit Risk, Investigative Audit Techniques, Whistleblowing Systems. The purpose of this literature review is to develop hypotheses about the influence between variables for use in further research. The results of this literature research are that the science of Internal Control, Whistleblowing Systems, and internal audit have an influence on fraud prevention. This means that the better the knowledge of Audit Risk, Investigative Whistleblowing System Audit Techniques, that one has, the better the implementation in preventing fraud.
EDUKASI DAN PELATIHAN LITERASI KEUANGAN PADA ANAK SEKOLAH DASAR NEGERI 02 AIR MANJUNTO KABUPATEN MUKOMUKO (PENGGUNAAN TABUNGAN TARGET) Kartika, Melisa Ade; Fitria, Desi
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 1 No. 2 (2024): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpmebd.v1i2.711

Abstract

Artikel ini bertujuan untuk menjelaskan pentingnya edukasi dan pelatihan literasi keuangan pada anak-anak sekolah dasar dengan fokus pada penggunaan tabungan target. Program ini dirancang untuk memberikan pemahaman yang lebih mendalam kepada siswa tentang manfaat menabung secara teratur dan tujuan finansial yang dapat dicapai melalui praktik penggunaan tabungan target. Melalui pendekatan partisipatif, program edukasi dan pelatihan dilakukan di Sekolah Dasar Negeri 02 Air Manjunto Kab. Mukomuko dengan melibatkan guru-guru sebagai fasilitator utama. Siswa-siswa diajarkan tentang pentingnya mengelola uang mereka sendiri, membedakan antara kebutuhan dan keinginan, serta merencanakan pengeluaran sesuai dengan tujuan spesifik. Dalam program ini, setiap siswa didorong untuk menetapkan tujuan finansial pribadi mereka sendiri. Mereka diminta untuk membuat rencana tabungan target yang jelas dan realistis. Dengan bimbingan dari guru-guru, siswa belajar bagaimana menyusun anggaran sederhana berdasarkan pendapatan atau uang saku yang mereka terima. Selain itu, para siswa juga diberikan wadah fisik dalam bentuk celengan khusus yang digunakan sebagai alat visual untuk mencapai tujuan tabungan mereka. Dengan adanya celengan tersebut, siswa dapat secara aktif melihat perkembangan tabungan mereka menuju pencapaian target. Hasil evaluasi awal menunjukkan bahwa program ini telah berhasil meningkatkan pemahaman literasi keuangan pada anak-anak sekolah dasar. Mereka mulai mengerti bagaimana mengelola uang mereka dengan lebih bijaksana dan memiliki motivasi yang lebih tinggi untuk menabung.
Co-Authors Adil Rosyadi Hasibuan Ainun Basita Ajeng Dwi Rahayu Akbar Aditiya Anggun Dela Puspita Annisa Balqis Arisman Sabir Citra Etika Cris Kuntadi Dedek Helida Pitra Ersi Sisdianto Fitriani Hernadianto , Hernadianto Kartika, Melisa Ade Khairiyah, Diah Mardhiyah Dwi Ilhami Marlinda Astuti Omega Megarani Pertiwi , Dinal Eka Pratama , Ezi Surya Putra, Yogi Irdes Rahayu Ratika Balqis Nst Riri Hermita Sari Ros Suryaningsih Ge’e Sabir, Arisman Sakti, Andika Dwi Sastri Dalila Siregar Sherly, Elvis Nopriyanti Superdi S Windi Putri Arisqa Zs , Nensi Yuniarti