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All Journal Jurnal Al-Iqtishad Daya Saing : Jurnal Ilmu Manajemen Jurnal Akuntansi dan Ekonomika Jurnal Akuntansi Aktual IJEBA (International Journal of Economic, Business & Applications) Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Bilancia : Jurnal Ilmiah Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ekonomi KIAT Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE)
Indrawati, Novita
Universitas Riau, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Current : Jurnal Kajian Akuntansi dan Bisnis Terkini

 1 
DETERMINASI SISTEM PENGENDALIAN INTERNAL, TEKNOLOGI INFORMASI, KOMPETENSI APARATUR DAN KOMITMEN ORGANISASI PADA PENGELOLAAN DANA DESA: DETERMINATION OF INTERNAL CONTROL SYSTEM, INFORMATION TECHNOLOGY, APPARATUS COMPETENCY AND ORGANIZATIONAL COMMITMENT IN VILLAGE FUND MANAGEMENT Wina Alfiatri; Novita Indrawati; Adhitya Agri Putra
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.1.38-49

Abstract

The goal of this study is to determine and test the impact of internal control systems, information technology use, apparatus competency, and the organization's commitment to village fund management. This study took place in the villages of Kuantan Singingi Regency's Cerenti Subdistrict. The population of 11 villages in Kuantan Singingi Regency's Cerenti Subdistrict was studied. A saturation sampling method is a sampling approach in which all members of the population are used as samplers. Respondents in this study were village apparatus in Cerenti Subdistrict, Kuantan Singingi Regency. Internal control systems, information technology utilization, apparatus competency, and organizational commitment all have a substantial impact on village fund administration, according to data analysis utilizing multiple linear regressions. The results of this study are expected to be a suggestion for the village government, especially the village apparatus in Cerenti Subdistrict in improving village fund management by paying attention to the factors studied in this study.
PENGARUH AUDITOR SWITCHING, PROFITABILITAS, UKURAN PERUSAHAAN, DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG: THE EFFECT OF AUDITOR SWITCHING, PROFITABILITY, COMPANY SIZE, AND AUDIT OPINION ON AUDIT REPORT LAG Rezi Rezi; Novita Indrawati; Al Azhar L
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.243-255

Abstract

This study aims to examine and analyze the effect of auditor switching, profitability, firm size, and audit opinion on audit report lag. The population of this study is the property & real estate sector companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling method used purposive sampling method, the research sample obtained was 31 data with 4 years of observation. The tool used to analyze is multiple linear regression analysis and hypothesis testing with t test. The results of this study indicate that the results of this study found that auditor switching, profitability, firm size, and audit opinion have an effect on audit report lag.
PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH, BUDAYA ORGANISASI DAN ANTI-FRAUD AWARENESS TERHADAP PENCEGAHAN FRAUD Malahayati Ibrahim; Poppy Nurmayanti; Novita Indrawati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.117-132

Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis sistem pengendalian internal pemerintah, budaya organisasi, dan Anti-Fraud Awareness berpengaruh terhadap pencegahan fraud dengan moralitas individu sebagai variabel moderating. Populasi dalam penelitian ini adalah SD Negeri Kota Pekanbaru yang berjumlah 176 SD Negeri. jumlah populasi dalam penelitian ini adalah sebanyak 540 responden denagn teknik pengambilan sampel menggunakan sampling jenuh atau sensus. Data yang digunakan adalah data primer yang bersumber dari kuesioner. Teknik analisis data menggunakan analisis regresi moderasi (MRA). Hasil penelitian menunjukkan bahwa sistem pengendalian internal pemerintah, budaya organisasi, dan Anti-Fraud Awareness secara parsial berpengaruh terhadap pencegahan fraud, Moralitas individu memoderasi pengaruh sistem pengendalian internal pemerintah, budaya organisasi, dan Anti-Fraud Awareness terhadap pencegahan fraud
Co-Authors Achmad Dadang Hidayah Ade Desma Safitri Adhitya Agri Putra Al Azhar L Ananda Haryadi Andewi Rokhmawati Andi Aprizal Maulana Atiza Arrahmi Aura Tiffany Dika Azlan Ramadhan Azwir Nasir Ciptati Nugraha Pratiwi Citra Intan Sari Desmiyawati Desmiyawati, Desmiyawati Desmurlita Ramadhani Dewi Sartikah Putri Harahap Emrinaldi Nur DP EMRINALDI NUR DP Enni Savitri Fahrul Habib Azli Panjaitan Fergieta Sanra Fina Murni Gunawan Hutomo Mandala Putra Gusnardi Gusnardi Hanif Maruf Supardi Hariadi Yasni Iislamiyah Iislamiyah Ilham Vikri Ira Anggraini Anggraini Kamaliah Kamaliah M. Fahrul Wafi Malahayati Ibrahim Mardiani Nur Maulina Agustiningsih Miftahul Jannah Mira Rianti Nasrizal Nasrizal Nurazizah S Nurina Nisa Poppy Nurmayanti Prayetno Prayetno Rasmon Rasmon Reny Arinda Rezi Rezi Rhalia Sabilillah Ria Faradilla Ricahyono Risma Yanti Rita Anugerah Ruhul Fitrios Sally Edinov Sammi Adam Ramadhani Ramadhani Shera Nur Izzah Sherliyana Anggraini Sherly Indah Permata Siti Hanifa Sandri Suri Yulan Purba Taufeni Taufik Taufeni Taufik Taufik Dasmar Wina Alfiatri Yesi Mutia Basri Yulia Efni