Article Per Year (5 Year)
p-Index From 2020 - 2025
0.817
P-Index
This Author published in this journals
All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) IQTISHADIA Jurnal Ilmiah Akuntansi Manajemen Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam
Kapriana, Angga Permadi
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH SEBAGAI PEMODERASI (STUDI EMPIRIS PADA OPD DIKABUPATEN KUBURAYA) Kapriana, Angga Permadi; Agung, Iskandar
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 9, No 1 (2020): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v9i1.41143

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh kompetensi sumber daya manusia, standar akuntansi pemerintahan dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah dengan sistem pengendalian internal pemerintah sebagai pemoderasi. Data yang digunakan dalam penelitian ini adalah data primer. Metode pengumpulan data dilakukan dengan memberikanpertanyaan tertulis berupa kuesioner kepada responden. Populasi penelitian ini adalah seluruh pegawai bagian keuangan yang berada di tiap OPD Pemerintah Kabupaten Kubu Raya. Pemilihan sampel penelitian ini menggunakan teknik purposive sampling dan sampel yang diperoleh ada sebanyak 85 pegawai. Teknik analisis data dilakukan dengan metode Structural Equation Modelling (SEM) dengan pendekatan Partial Least Squares (PLS) menggunakan perangkat lunak WarpPLS 6.0. Hasil penelitian menunjukkan bahwa standar akuntansi pemerintahan dan sistem akuntansi keuangan daerah berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah, sedangkan kompetensi sumber daya manusia tidak berpengaruh terhadap kualitas laporan keuangan pemerintah daerah. Sistem pengendalian internalpemerintah tidak dapat memoderasi pengaruh standar akuntansi pemerintahan terhadap kualitas laporan keuangan pemerintah daerah tetapi, sistem pengendalian internal pemerintah dapat memoderasi pengaruh kompentensi sumber daya manusia dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah.Keywords : Kompetensi Sumber Daya Manusia, Standar Akuntansi Pemerintahan, Sistem Akuntansi Keuangan Daerah, Sistem Pengendalian Internal Pemerintah dan Kualitas Laporan, Keuangan Pemerintah Daerah
The Attractiveness 0f Sharia Financial Institutions for MSMEs in Pontianak City, The Province of West Kalimantan, Indonesia Massardi, Restiatun; Kapriana, Angga Permadi; Apriyani, Apriyani
IQTISHADIA Vol 14, No 1 (2021): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v14i1.8639

Abstract

The development of Micro, Small and Medium Enterprises (MSMEs) requires support from financial institutions, both banking and non-banking, in providing working capital loans. This support includes ease of procedure, easy installment payments, and services. The contribution of Islamic financial institutions in the Province of West Kalimantan, Indonesia, cannot be ignored. This study aims to investigate determinants of the behavior in the selection of sharia financial institutions in Pontianak by MSMEs. The research samples were the perpetrators of MSMEs spread in six districts in Pontianak City, 20 MSMEs per district. The data in this study were the primary data obtained from a questionnaire survey. The data analysis technique used was Probit Regression Analysis. The results of this study indicate that the profit-sharing system that is considered not burdensome to customers, the simplicity of procedures that save time and cost, and the number of products offered in accordance with the customer needs significantly influence the probability of choosing Islamic financial institutions. The variable of the suitability of the operational rules of Islamic financial institutions with Islamic rules has no effect on customers’ decision in choosing a financial institution. This is an opportunity for Islamic financial institutions to develop their businesses by offering their products to non-Muslim customers.
The Attractiveness 0f Sharia Financial Institutions for MSMEs in Pontianak City, The Province of West Kalimantan, Indonesia Massardi, Restiatun; Kapriana, Angga Permadi; Apriyani, Apriyani
IQTISHADIA Vol 14, No 1 (2021): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v14i1.8639

Abstract

The development of Micro, Small and Medium Enterprises (MSMEs) requires support from financial institutions, both banking and non-banking, in providing working capital loans. This support includes ease of procedure, easy installment payments, and services. The contribution of Islamic financial institutions in the Province of West Kalimantan, Indonesia, cannot be ignored. This study aims to investigate determinants of the behavior in the selection of sharia financial institutions in Pontianak by MSMEs. The research samples were the perpetrators of MSMEs spread in six districts in Pontianak City, 20 MSMEs per district. The data in this study were the primary data obtained from a questionnaire survey. The data analysis technique used was Probit Regression Analysis. The results of this study indicate that the profit-sharing system that is considered not burdensome to customers, the simplicity of procedures that save time and cost, and the number of products offered in accordance with the customer needs significantly influence the probability of choosing Islamic financial institutions. The variable of the suitability of the operational rules of Islamic financial institutions with Islamic rules has no effect on customers’ decision in choosing a financial institution. This is an opportunity for Islamic financial institutions to develop their businesses by offering their products to non-Muslim customers.
Determinasi Kualitas Audit Internal Pemerintah Daerah Dengan Integritas Auditor Sebagai Variabel Moderasi Wijayanti, Selly; Haryono; Mushin; Rusliyawati; Kapriana, Angga Permadi
Jurnal Ilmiah Akuntansi Manajemen Vol. 7 No. 2 (2024): Jurnal Ilmiah Akuntansi Manajemen
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v7i2.6411

Abstract

Penelitian ini bertujuan untuk mengetahui faktor penentu kualitas audit internal pemerintah daerah dengan Integritas Auditor sebagai variabel moderasi. Sampel penelitian terdiri dari auditor Inspektorat Kota Pontianak, Inspektorat Kabupaten Kubu Raya dan Inspektorat Kabupaten Mempawah, Provinsi Kalimantan Barat. Kuisioner dikumpulkan dari bulan Agustus hingga September 2024. Kontribusi penelitian ini yaitu untuk menguji teori pada penelitian sebelumnya dan mengetahui fenomena hubungan antar variabel. Alat analisis data yang digunakan yaitu WarpPLS 7.0. Hasil penelitian menunjukkan bahwa variabel independen (Kecerdasan Spiritual, Ethical Sensitivity, Pengalaman Audit dan Dukungan Manajemen Senior) mampu mempengaruhi kualitas audit internal sedangkan variabel moderasi (Integritas Auditor) tidak cukup memperkuat hubungan antara variabel indepen dan variabel dependen.   ABSTRACT This study aims the determinants of the quality of internal audit of Local Governments with Auditor Integrity as a moderation variable. The research sample consisted of Inspectorate auditors at the Pontianak City Inspectorate, Kubu Raya Regency Inspectorate and Mempawah Regency Inspectorate, West Kalimantan Province. The questionnaire was collected from August to September 2024. The contribution of this research is to test the theory in previous research and to find out the phenomenon of the relationship between variables. The WarpPLS 7.0 tool is used for data analysis. The results of the study showed that the independent variable (Spiritual Intelligence, Ethical Sensitivity, Audit Experience, Senior Management Support) was able to influence the quality of internal audit while the moderation (Auditor Integrity) variable was not strong enough to strengthen the relationship between the independent variable and the dependent variable.
Co-Authors Apriyani Apriyani HARYONO Iskandar Agung, Iskandar Massardi, Restiatun Mushin Rusliyawati Wijayanti, Selly