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All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Muhammadiyah Riau Accounting and Business Journal Indonesian Journal of Accounting and Governance
Rofika
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Kejelasan Sasaran Anggaran, Akuntabilitas Publik, Kompetensi, dan Evaluasi Anggaran pada Kinerja Manajerial di OPD Kabupaten Pelalawan Rahmadani, Alya Dwi; Basri, Yesi Mutia; Rofika
Muhammadiyah Riau Accounting and Business Journal Vol 2 No 1 (2020): Muhammadiyah Riau Accounting and Business Journal: Oktober - Maret
Publisher : Faculty of Economics and Business Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/mrabj.v2i1.2122

Abstract

This study aims to examine and analyze the effect of the Budget Targets Clarity, Public Accountability, Competence, and Budget Evaluation on Managerial Performance in Regional Apparatus Organization Pelalawan. The population in this study are civil servant who have a structural position and apparatus who have a role in budgeting at every Regional Apparatus Organization Pelalawan. The collecting data using primary data obtained from questionnaires by using purposive sampling technique. The sample in this study consists of a leaders who held position as head of the Regional Apparatus Organization, secretary or secretary level, and head of the finance sub section the total is 84 people. The results showed that the clarity of the budgetary target, public accountability, competence, and budget evaluation influences on managerial performance.
Pengaruh Bonus, Pembiayaan Utang, Penghindaran Pajak dan Pertumbuhan Laba Terhadap Kualitas Laba Desi Andrianti; Novita Indrawati; Al Azhar L; Rofika; Zirman
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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Abstract

This study aims to determine the effect of bonuses, debt financing, tax avoidance, dan profit growth on earnings quality in 2017-2021 companies (Study of Manufacturing Companies listed on the Indonesia Stock Exchange). This research uses quantitative research methods. Sources of data that researchers use is secondary data. The secondary data that the researcher uses are in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange which are obtained through the links www.idx.co.id and related websites other. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020, totaling 220 companies. The sampling technique used in this article is purposive sampling with a total of 65 companies with 5 years and a total of 325 company data. The analytical method used in this research is multiple regression analysis using IBM SPSS Statistics Ver.  27. Based on the results of the study, debt financing and tax avoidance have an effect on earnings quality, while bonuses and profit growth have no effect on earnings quality.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, KOMUNIKASI DAN SARANA PRASARANA TERHADAP KESIAPAN PEMERINTAH DAERAH DALAM PENERAPAN PP NOMOR 12 TAHUN 2019 Saputri, Sri Mulya; Azlina, Nur; Rofika
Indonesian Journal of Accounting and Governance Vol. 5 No. 1 (2021): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/7jx9b323

Abstract

This study aims to determine the effect of the competence of human resources, communication and infrastructure on the readiness of local governments in implementing PP No. 12 of 2019 in the local government of Rokan Hulu district. The population and sample in this study amounted to 45 OPD or 180 respondents. Sampling technique used in this study is saturated sampling, and the data analysis method used is multiple regression analysis using SPSS version 26. The results of this study indicate that the competence of human resources, communication and infrastructure has a significant positive effect on the readiness of local governments in implementing Government Regulation No. 12 of 2019,
Co-Authors Al Azhar L Desi Andrianti Novita Indrawati Nur Azlina Rahmadani, Alya Dwi saputri, sri mulya Yesi Mutia Basri Zirman