Article Per Year (5 Year)
p-Index From 2021 - 2026
3.558
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Jurnal Promosi Pendidikan Ekonomi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Ekonomika Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kompetif Jurnal Akuntansi Barelang Jurnal Bisnis, Manajemen, dan Ekonomi Jurnal Ilmiah Raflesia Akuntansi Jurnal Manajemen Jurnal Ekonomika Dan Bisnis Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora JFAS : Journal of Finance and Accounting Studies Jurnal Pengabdian Masyarakat ISEI Journal of Islamic Finance and Accounting Research Jurnal Sistem Informasi, Akuntansi dan Manajemen Research in Accounting Journal
Suci, Rama Gita
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 25 Documents
Search

 1   2   3 
PENGARUH PENGENDALIAN INTERNAL, KOMITMEN ORGANISASI DAN SISTEM INFORMASI AKUNTANSI TERHADAP PENCEGAHAN FRAUD PADA RSIA ZAINAB PEKANBARU Pratami, Andini; Suci, Rama Gita
Promosi: Jurnal Program Studi Pendidikan Ekonomi Vol 13, No 1 (2025): Promosi
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jp.v13i1.10826

Abstract

This research aims to determine and analyze the influence of internal control, organizational commitment, and accounting information systems on fraud prevention. This research is quantitative research. The population in the study was 222 employees. The sample in this study used simple random sampling with a sample size of 69 employees. The data source in this research uses primary data which comes from the results of data collection using a questionnaire. Data analysis in this research uses multiple linear regression analysis with the help of the SPSS 25 program. The results of this research show that internal control, organizational commitment and accounting information systems influence fraud prevention.
Pengaruh Audit Operasional dan Sistem Pengendalian Manajemen Terhadap Peningkatan Efektivitas Produksi Pabrik Kelapa Sawit Di PTP Nusantara V Kebun Tandun Arvando, Rifa; Rodiah, Siti; Suci, Rama Gita
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

Abstract

This study aims to examine how much influence operational audit and management control system have on increasing production effectiveness. This research is quantitative with the method of collecting data using a questionnaire (questionnaire), the data obtained is processed using SPSS version 25. The sample in this study was 40 employee respondents who worked at PTP Nusantara V Kebun Tandun. Multiple regression analysis was used to test the hypothesis. The results of this study indicate that partially operational audit has no and no significant effect on increasing production effectiveness and management control systems have a positive and significant effect on increasing production effectiveness.
PENGARUH TINGKAT PENDIDIKAN, RELIGIUSITAS DAN PERAN RELAWAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA PEKANBARU TAMPAN Ilham, Annisa Puteri; Suci, Rama Gita; Marlina, Evi
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10132

Abstract

This study examines how the level of education, religiosity, and active role as a tax volunteer affect the compliance of individual taxpayers at KPP Pratama Pekanbaru Tampan. Using a quantitative approach, data is collected through observation, literature search, and distribution of questionnaires to taxpayers. Data analysis involves testing validity and reliability, as well as classical assumptions tests to ensure data quality. Multiple linear regression was used to measure the influence of each independent variable (education level, religiosity, role of tax volunteers) on taxpayer compliance. The sample size was determined by the Slovin formula, taking into account the number of taxpayers registered at KPP Pratama Pekanbaru Tampan as many as 400 people. The findings of the study indicate a positive and significant influence of the level of education, religiosity, and the role of tax volunteers on the level of compliance of individual taxpayers.
Determinan Audit Delay : Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Azzahra, Sahira; Suci, Rama Gita; Sari, Dian Puji Puspita
JFAS : Journal of Finance and Accounting Studies Vol. 7 No. 3 (2025): Oktober
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v7i3.10122

Abstract

Audit delay merupakan isu penting dalam pelaporan keuangan perusahaan terbuka karena dapat menurunkan kredibilitas informasi dan menimbulkan sanksi dari regulator. Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional, auditor switching, financial distress, dan audit complexity terhadap audit delay pada perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021–2023. Menggunakan metode kuantitatif dengan analisis regresi logistik terhadap 228 data observasi, hasil penelitian menunjukkan bahwa hanya auditor switching yang berpengaruh signifikan terhadap audit delay. Sementara itu, kepemilikan institusional, financial distress, dan audit complexity tidak berpengaruh signifikan.
Tax Avoidance di Indonesia: Analisis Peran Corporate Governance, Corporate Social Responsibility, dan Direksi Perempuan Fionasari, Dwi; Suci, Rama Gita; Putri, Annie Mustika; Syaf Putra, Rudi; Iznillah, Muhammad Luthfi
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.10540

Abstract

Penelitian ini bertujuan menguji secara empiris pengaruh Good Corporate Governance (GCG) dan Corporate Social Responsibility (CSR) terhadap tax avoidance pada perusahaan energi di Indonesia, serta menilai peran moderasi direksi wanita. Isu ini relevan karena sektor energi merupakan industri strategis yang memiliki tingkat eksposur pengawasan tinggi, namun tetap rentan terhadap praktik penghindaran pajak. Penelitian ini menggunakan 88 sampel pada Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia. Dengan menggunakan pendekatan kuantitatif melalui Moderated Regression Analysis (MRA) pada perusahaan energi yang terdaftar di Bursa Efek Indonesia, penelitian ini menemukan bahwa GCG dan CSR terbukti signifikan menekan praktik tax avoidance. Namun, direksi wanita tidak menunjukkan kemampuan memoderasi hubungan tersebut. Temuan ini menegaskan bahwa kekuatan tata kelola dan integrasi CSR jauh lebih menentukan perilaku perpajakan korporasi dibandingkan keberadaan struktur direksi perempuan yang jumlahnya belum mencapai nilai minimum. Hasil penelitian memberikan implikasi penting bagi regulator dalam memperkuat kebijakan transparansi dan kepatuhan pajak.
Co-Authors Adriyanti Agustina Putri, Adriyanti Agustina Afrinaldi Afrinaldi Agustia Marshanda, Vera Tessa Amelia, Roaina Ameliya, Ameliya Gita Andrizal, Gilang Fikri Anggraini , Fauziah Tiara Arvando, Rifa Azhari, Intan Putri Azmi, Zul Azzahra, Sahira Chandra Mei, All Ouxtrisa Ervilda, Hafifah Evi Marlina Evi Marlina, Evi Farhan, Reizy Fionasari, Dwi Hasbullah Hasbullah Hasibuan, Rezki Purnama Sari Hidayahtullah, Rahmad Hidayat, Muhammad Syafik Ilham, Annisa Puteri Khansa, Jeslyn Faiza Ledi, Ledi Luthfi, Muhammad Masrika Puspa, Desi Medikawati, Reny Mimelientesa Irman Mizan Asnawi, Mizan Muhammad Hidayat Murtaib, Agum Gita Ningrum, Andri Eka Kusuma Ningrum Nur Fitriana Oktamade, Dion Pangestu, Yog Pratami, Andini Pusvita, Hana Putra, Rudi Syaf Putri, Annie Mustika R.Septian Armel Ramadani, Amelia Ramashar, Wira Ramdani, Devinda Sari, Dian Puji Puspita Sarmila, Wingki Septian, Raja Septiana, Tian Setiawan, Rasyid Simon, Alex siti rodiah Sundayu, Niken Nindika Syaf Putra, Rudi Unik, Mitra UTAMI, NUR Violeta, Elice Wahyuni, Anggun Sri