Article Per Year (5 Year)
p-Index From 2019 - 2024
1.152
P-Index
This Author published in this journals
All Journal Tangible Journal Robust: Research of Business and Economics Studies Jurnal Bisnis dan Kewirausahaan RESTITUSI : Jurnal Riset Perpajakan
Fitriadi -
Universitas Nahdlatul Ulama Sulawesi Tenggara
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Neuroscience Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
Perhitungan Harga Pokok Produksi Berdasarkan Activity Based Costing Pada PT. Sang Hyang Seri (Persero) Kantor Regional VI Kabupaten Sidrap Fitriadi -
Tangible Journal Vol 4 No 1 (2019)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47221/tangible.v4i1.41

Abstract

Penelitian ini dilakukan dengan tujuan untuk membandingkan antara perhitungan harga pokok yang diterapkan oleh PT. Sang Hyang Seri (Persero) dengan Metode Activity Based Costing System. Perhitungan harga pokok produksi dengan menggunakan activity based costing memberikan hasil yang berbeda dengan perhitungan yang selama ini digunakan oleh PT. Sang Hyang Seri (Persero). Perhitungan dengan menggunakan pendekatan ABC menghasilkan harga pokok produksi yang lebih akurat karena masing-masing cost pool per aktivitas telah dialokasikan ke dalam unit produk sesuai dengan penggunaan sumber daya yang dikonsumsinya. Perhitungan harga pokok dengan pendekatan ABC selain untuk menghasilkan akurasi dalam konsumsi biaya, juga berpengaruh dalam tingkat keakurasian volume produksi yang dihasilkan.
Analisis Kinerja Keuangan Koperasi Pegawai Harmonis Rumah Sakit Jiwa Propinsi Sulawesi Tenggara Suman Anselah; Fitriadi Fitriadi; Sumiati Sumiati
Robust: Research of Business and Economics Studies Vol 1, No 2 (2021): Robust Edisi 2
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.405 KB) | DOI: 10.31332/robust.v1i2.3611

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan Koperasi Pegawai Harmonis Rumah Sakit Jiwa Provinsi Sulawesi Tenggara. Hasil penelitian ini disimpulkan bahwa kinerja keuangan Koperasi Pegawai Harmonis Rumah Sakit Jiwa Propinsi Sulawesi Tenggara yang didasarkan pada laporan perkembangan modal koperasi, neraca dan SHU koperasi menunjukkan kinerja keuangan yang baik dilihat dari rasio likuiditas, solvabilitas dan rasio profitabilitas. Rasio likuiditas menunjukkan bahwa koperasi memiliki asset yang baik dalam membiayai setiap utang, Rasio solvabilitas menunjukkan bahwa utang koperasi dapat membiayai asset koperasi untuk melaksanakan pelayanan kepada pegawai. Sementara itu rasio profitabilitas menunjukkan perputaran hutang dapat dilakukan dengan persentase yang kurang dari 100%. Hal ini menunjukkan bahwa Koperasi Harmonis memiliki kinerja keuangan yang baik.
ANALISIS PENGELOLAAN DANA ZAKAT UNTUK PENINGKATAN EKONOMI MASYARAKAT Ahmad Hamid; Wiwin Sultraeni; Fitriadi Fitriadi; Rani Murwani; Puji Rahmah; Asnia Minarti; Surianti Surianti
Jurnal Bisnis dan Kewirausahaan Vol. 12 No. 2 (2023): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/jbk.v12i2.3831

Abstract

Zakat is one of the Pillars of Islam that is obligatory for a Muslim who has reached Nishab (Limitation), as explained in the Al-Qur'an Surat At-Taubah Verse 103. One of the objectives of zakat management is to increase public awareness in performing zakat worship. When zakat funds are collected, they can be used to improve the community's economy, especially for mustahiq (people who are entitled to receive zakat). The Kendari City National Amil Zakat Agency (BAZNAS) has a vision that the Islamic community of Kendari City is aware and obedient in paying zakat. the purpose of this study was to determine the management of zakat funds to improve the economy of the Kendari city community. The results of this study indicate that Zakat Management at the Kendari City National Amil Zakat Agency (BAZNAS). Only provide funds to help improve the community's economy through distribution, especially to the poor. However, some mustahiq have taken the initiative to utilize their zakat funds for business activities and income. The limited zakat funds received so that mustahiq who take the initiative to utilize zakat funds for business activities find it difficult to run their business in a sustainable manner
PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KPP PRATAMA MAKASSAR UTARA Fitriadi Fitriadi
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 01 (2022): Januari-Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of understanding tax regulations on taxpayer compliance and tax sanctions on taxpayer compliance. The research was conducted at the North Makassar Tax Office, with a research sample of taxpayers registered at the North Makassar Tax Office. The results of the study indicate that the understanding of tax regulations has a positive and significant effect on taxpayer compliance, as well as tax sanctions that have a positive and significant effect on taxpayer compliance.
Pengaruh Pengetahuan, Kualitas Pelayanan dan Tingkat Kepuasan terhadap Kepatuhan Wajib Pajak ahmad hamid; Wiwin Sultraeni; fitriadi Fitriadi; Jacob Breemer
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 01 (2022): Januari-Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of tax knowledge, service quality and satisfaction level on taxpayer compliance with e-filling users. The data in this study were obtained from taxpayers registered at the North Makassar KPP Pratama who were willing to become respondents. This study uses primary data by conducting direct research in the field by providing questionnaires/question sheets to 100 respondents. The data analysis method used is multiple linear regression analysis. The results showed that: partially, the variables of tax knowledge, service quality and satisfaction level had a positive and significant effect on taxpayer compliance with e-filling users.
PENGARUH PERUBAHAN TARIF PAJAK PENGHASILAN BADAN MENURUT PP NO.30 TAHUN 2020 , INSENTIF PAJAK DAN NON PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI MAKANAN DAN MINUMAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFT Fitriadi Fitriadi
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 02 (2022): Juni-Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the Food and Beverage companies listed on the Indonesia Stock Exchange in managing earnings, with changes in corporate income tax rates based on tax incentives or non-tax incentives. The sample of this research is 19 companies listed on the Indonesia Stock Exchange, which have published their financial statements from 2019-2020. The analysis method in this study uses a different t-test using one sample t-test and multiple linear regression analysis. The results show that: 1) the company performs earnings management before and after the reduction in corporate income tax rates; 2) food and beverage companies perform earnings management which is influenced by tax incentives (tax planning and net deferred tax liability) and non-tax incentives (company size, corporate debt level, earnings pressure).
Co-Authors Ahmad Hamid, Wiwin Sultraeni, Ria Rezky Amalia, Sumrani, Yacob Breemer Asnia Minarti Jacob Breemer Puji Rahmah Rani Murwani Suman Anselah Sumiati Sumiati Surianti Surianti Wiwin Sultraeni