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All Journal Jurnal Praktik Bisnis Wahana Riset Akuntansi Jurnal Kajian Manajemen Bisnis ANDHARUPA 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 Financial Management Studies Jurnal Nuansa Karya Akuntansi
Fitra, Halkadri
Universitas Negeri Padang
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

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Pengaruh Profitabilitas, Struktur Aktiva, Resiko Bisnis, dan Ukuran Perusahaan Terhadap Struktur Modal Rahmiati, Rahmiati; Fitra, Halkadri; Grizmaldy, Fastri Prisma
Jurnal Kajian Manajemen Bisnis Vol 6, No 2 (2017): Jurnal Kajian Manajemen Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.256 KB) | DOI: 10.24036/jkmb.10838000

Abstract

The purpose of this research is to examine the effect of profitability, asset structure, business risk, and firm size to capital structure. The research populations are 44 mining companies which listed In Indonesian Stock Exchange (IDX) with 11 research samples around 2011-2015. This research used purposive sampling method. The statistical methods used in this research are multiple regressions. The result shows that insignificant effect of profitability, business risk, and firm size to capital structure and  positive significant effect of asset structure to capital structure.  Keywords: Profitability, Asset Structure, Business Risk, Firm size, Capital Structure
Pengaruh Harga Saham, Volume Perdagangan dan Varian Return terhadap Bid Ask Spread pada Perusahaan yang Melakukan Stock Split pada Perusahaan yang Terdaftar di BURSA EFEK INDONESIA (BEI) Rasyid, Rosyeni; Fitra, Halkadri; Wahyuni, Nina
Jurnal Kajian Manajemen Bisnis Vol 5, No 2 (2016): Jurnal Kajian Manajemen Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (119.593 KB) | DOI: 10.24036/jkmb.10750500

Abstract

The purpose of this research is to analyze the influence of stock price, trade volume and variants return to the bid ask spread on companies doing stock split on listed on the Indonesian Stock Exchange (BEI) in 2011-2014. This type of research is the study causative. The population of this research is all companies doing stock split of the 36 companies. The sampling technique menggunakaan purposive sampling techniques in order to obtain a total sample of 17  companies. This type of data is secondary data, and ranks the data panel. The analysis technique used is multiple regression analysis. For testing the hypothesis using statistical t-test with α level of 0.05. The results of this study indicate that: (1) The stock price has positive and not significant to the bid ask spread in companies that conduct a stock split, (2) the volume of stock trading positive and significant impact on the bid ask spread in companies that conduct a stock split,and(3) return variance positive and significant effect on the bid ask spread on companies doing  stocksplit.
PKM Literasi Keuangan Melalui Pelatihan Trading Saham Syariah Pada Guru-Guru MGMP Akuntansi dan Ekonomi SMA Se-Kota Pariaman Erly Mulyani; Halkadri Fitra; Salma Taqwa; Henri Agustin; Fefri Indra Arza
Jurnal Eksplorasi Akuntansi Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i4.303

Abstract

This community service aims to increase partner literacy about Islamic stock trading. Partners in this service are MGMP accounting and economics teachers in SMA Pariaman City. This community service provides training, discussion, practice and monitoring to partners. There were 25 participants who took part in this activity. After the training, the participants were able to make transactions in the capital market. This can be seen from the activities of the participants who directly buy and sell Islamic shares using the POST PRO application.
Pengaruh Kepemilikan Institusional, Komisaris Independen, Komite Audit, Pertumbuhan Penjualan, dan Leverage terhadap Manajemen Laba Yola Fionita; Halkadri Fitra
Jurnal Eksplorasi Akuntansi Vol 3 No 4 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i4.430

Abstract

This study aims to examine the effect to institusional ownership, independent commissioners, audit commites, sales growth, and leverage on earnings management. The population used ini this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample in this study were 40 companies using purposive sampling method. Hypothesis testing in this study uses multiple linear regression analysis.The result of this study indicate that institusional ownership, audit committee, sales growth, and leverage have no effect on earnings management, while independent commissioners affect earnings management. Simultaneously institusional ownership, independent commissioners, audit committees, sales growth, and leverage affect earnings management.
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)

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
Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Induk dan Kabupaten Pemekaran: Studi Kasus Kabupaten Sijunjung dan Kabupaten Dharmasraya Halkadri Fitra; Febri Mukhlis; Sintia Rama Dani
Jurnal Inovasi Pendidikan Ekonomi (JIPE) Vol 10, No 1 (2020): Jurnal Inovasi Pendidikan Ekonomi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/011084400

Abstract

The purpose of this study was to determine the financial performance of the Sijunjung district and Dharmasraya districts. The study was conducted using quantitative data in the form of a budget realization report obtained from the Financial Examination Agency of West Sumatra Province. The method used is a quantitative descriptive method, to measure financial performance through financial ratios using 10 indicators. The results showed that: (1)Sijunjung and Dharmasraya districts had a negative variance value, (2)Sijunjung regency revenue growth was lower than Dahrmasraya, (3)the effectiveness ratio of total revenue of Sijunjung district was higher than Dharmasraya district, (4)the ratio of the effectiveness of the original revenue of the Sijunjung district is higher than the Dharmasraya district, (5)the realization of operating expenditure to the total realization of the Sijunjung district expenditure is higher than the Dharmasraya, (6)the ratio of capital expenditure realization to the realization of the total Sijunjung district expenditure is lower than Dharmasraya, (7)Sijunjung district expenditure efficiency ratio is lower than Dharmasraya, (8)Sijunjung district financial independence ratio is higher than Dharmasraya, (9)Sijunjung district financial dependency ratio is lower than Dharmasraya district and (10)Sijunjung district financial independence ratio is higher than Dharmasraya.
PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KOTA PADANG SETELAH DIKELUARKANNYA UNDANG-UNDANG OTONOMI DAERAH Halkadri Fitra
Jurnal Praktik Bisnis Vol 5, No 1 (2016)
Publisher : Jurnal Praktik Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.024 KB)

Abstract

The purpose of this study was to determine the effect of local taxes on revenue, and to determine the influence of local retributions on revenue as well as to determine the effect of local taxes and local retributions together on revenue. The research was conducted in the city of Padang using secondary data from 2000 to 2014 and classified as descriptive research. Based on the results of data processing, it can be seen that the regression model there is no irregularity in the classical assumption test. Then, based on the results of t test analysis found that local taxes have a positive and significant impact on revenue. Then local retribution also have a positive and significant impact on revenue. And to influence together through F test, it is known that local taxes and local retributions together have a positive and significant impact on revenue. Keywords: local taxes, local retribution, local revenue
Analisis Rasio Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah di Kabupaten Pasaman Untuk Mengoptimalkan Manajemen Pendapatan Daerah Halkadri Fitra
Wahana Riset Akuntansi Vol 3, No 2 (2015)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.612 KB) | DOI: 10.24036/wra.v3i2.6163

Abstract

The purpose of this study was to determine the actual contribution of local taxes to the realization of local revenues in Pasaman regency period 2010 to 2014. This type of research is classified as descriptive research with data collection techniques used are secondary data documentation method realization reports and reports on the realization of local tax revenue area. The results showed that local tax revenues from 2010 to 2014 always increase with an average increase of 20.10% per year. Contributions realization of local taxes to the realization of local revenue for 2010 was 18.40%, in 2011 amounted to 14.16%, in 2012 amounted to 13.38%, in 2013 amounted to 11.28% and in 2014 amounted to 8.45% with average contribution in the realization of local taxes to the realization of local revenue is 13.13%. Elements of local taxes that provide the largest contribution to the increase in local revenues is street lighting tax with an average contribution during the five-year study period was 7.386%. Based on the research results it is suggested to Pasaman district government to increase tax realization in order to make a breakthrough and innovation, and improving the quality of services to taxpayers and continue to explore the potential of existing taxes and in accordance with applicable rules.Keywords: tax contribution ratio, local revenue, local revenue management
Analisis Pendapatan Daerah di Era Otonomi Pada Pemerintah Kabupaten Induk dan Kabupaten Pemekaran Halkadri Fitra
Wahana Riset Akuntansi Vol 2, No 1 (2014)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (500.358 KB) | DOI: 10.24036/wra.v2i1.6150

Abstract

The purpose of this study was to determine the level of independence, ability, effectiveness and dependence of local financial  dependence on the original local government and new  local government with a case study on the Pasaman and Pasaman Barat for the period 2008-2013. This research is descriptive research and the use of secondary data. Based on the analysis found that the ratio of the level of local financial independence Pasaman was 4.88% and was 5.38%  Pasaman Barat with assessment criteria both in very poor condition. To the level of local financial capacity Pasaman obtain the results of  Pasaman 101.40% and 100.64%  for Pasaman Barat t with the result of the very good category, then the level of effectiveness of local revenues with local governments Pasaman 102.83% and the result is 93.87% for Pasaman Barat with a very effective criteria, than  regional financial dependence Pasaman with value 95.10% and 93.35%  for Pasaman Barat with a very high dependence criteria.. Keywords: independence, ability, effectiveness and dependence.
Penggunaan Laporan Keuangan Untuk Melihat Gambaran Kemandirian Keuangan Daerah Kabupaten dan Kotamadya di Pulau Sumatera Halkadri Fitra
Wahana Riset Akuntansi Vol 6, No 1 (2018)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (531.539 KB) | DOI: 10.24036/wra.v6i1.101935

Abstract

The purpose of this study is to determine the financial independence of regencies and cities on the island of Sumatra from 2012 to 2016. This type of research is classified as qualitative descriptive with data collection techniques used is the method of secondary data documentation of financial reports, budget realization reports in 120 regencies and 34 cities. The results showed that the financial independence of regencies and municipalities in the island of Sumatra is still in very low category with an average value of 8.63% with the pattern of central and local financial relationship is instructive. The regencies with the highest regional financial independence ratios in 2012 to 2016 are Karimun regency in Riau Islands Province while the city area is Medan City of North Sumatra Province from 2012 to 2013 and Batam City of Riau Islands Province from 2014 to 2016Keywords: city, regency, regional finance, independence ratio
Co-Authors Amelia Prasetya Aziza Ananta Putri Dewi Pebriyani Dina Patrisia dini faisal Erinos Erinos Erly Mulyani Erly Mulyani Erni Masdupi Febri Mukhlis Fefri Indra Arza Fefri Indra Arza Gimeilia Sarma Grizmaldy, Fastri Prisma Halmawati Halmawati Hanifa Yosmawardani - Henri Agustin Henri Agustin Lara Al Ashry Lara Al-Ashry Luli Febrianti Nurzi Sebrina R. Sapto Hendri Boedi Soesatyo Rasyid, Rosyeni Salma Taqwa Sintia Rama Dani Sri Mulyani Suci Ramadhani Tri Kurniawati Wahyuni, Nina Wenni Futria Mori Yola Fionita Zahro ilmi Efendi