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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi IJBE (Integrated Journal of Business and Economics) PEKBIS
Restu Agusti
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PENGARUH PENERAPAN AKUNTANSI KEUANGAN DAERAH, PENERAPAN AKUNTABILITAS KEUANGAN, SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) KABUPATEN AGAM PROVINSI SUMATERA BARAT Riani, Isty; Agusti, Restu; Ali, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study is to demonstrate empirically the area of financial accounting application, implementation and application of the system of financial accountability reporting against performance accountability of government agencies. The sample was head of the planning section, sub-section chief financial, chief of personnel (with the categorization rank / class of echelon III and IV) who served in Local Government Agencies located in Agam District Government, amounting to 54 people. Data collection techniques using a questionnaire filled out by each sample. To test the hypothesis of the study used multiple regression analysis with SPSS. Results of the study explained that the application of financial accounting area affect the accountability of agency performance in Agam District. This means that at SKPD Agam, performance accountability of each SKPD affected by the application of financial accounting area. application of financial accountability have a significant impact on performance accountability institutions in Agam District. That is the better application of financial accountability, the better accountability of agency performance in Agam District. accountability information system affect the agency's performance in Agam District. This means that at SKPD Agam, performance accountability of each SKPD influenced by the information system.Keywords: Accountability, Finance, Reporting and Performance.
ANALISIS KINERJA KEUANGAN DAERAH DALAM MENDUKUNG PELAKSANAAN OTONOMI DAERAH PEMERINTAH KOTA BUKITTINGGI (Studi Di Kota Bukittinggi Tahun Anggaran 2009-2013) Dewi, Syukria; Agusti, Restu; Idrus, Rahmiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to analyze the financial performance of Bukittinggi government in supporting the implementation of regional autonomy. This study used a descriptive study with a qualitative approach. The results showed the level of independence of the City of Dublin is very low and does not yet support the implementation of regional autonomy with an average ratio of 10.44. The effectiveness of its budget on average 96.35 which is classified as not effective. Budget efficiency level of Bukittinggi was on average 0.66 were considered to be very efficient. The level of dependence of Bukittinggi is high with an average ratio of 89.42. Local revenue growth of Bukittinggi was on average 11.19 belonging increases and tends positive. Overall bukittinggi City local government is not independent and does not yet support the implementation of regional autonomy because it still has the instructive relationship pattern is a pattern of relations in which the role of the central government is more dominant than the role of the state itself.Keywords: decentralization, local independence,and regional growth
PENGARUH LOCUS OF CONTROL, KOMITMEN ORGANISASI, KINERJA AUDITOR, TIME BUDGET PRESSURE, DAN ETIKA AUDIT TERHADAP PERILAKU DISFUNGSIONAL AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Provinsi Sumatera Barat, Sumatera Utara dan Riau) Ofita, Nova; Agusti, Restu; Kurnia, Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aimed to examine the effect Locus Of Control,Organizational Commitment, Performance Auditor, Time Budget Pressure, And Audit Ethics To Dysfunctional Audit Behavior. The respondent of this research was the auditor working in Public Accountant Firms in Pekanbaru, Padang, and Medan. The method of collecting data in the research was survey method with the distributing questionnaires. The data usage in this research was primary data collecting through the questionnaires. The questionnaires processed were totaled as many as 50 questionnaires from 80 questionnaires diffused. According to thedata quality consisted of he reliability test , validity test, the and the normality test indicated that all variables could be valid, reliable, and normal so that for the next, the items of every variable concept was appropriately use as an indicator.The result of this research indicated that the audit locus of control variable, performance auditor, time budget pressure, and Audit Ethics have influence to dysfunctional audit behavior. Whilst the organizational Commitment variable don’t have influence to dysfunctional audit behavior.Keywords : Commitment, Performance, Auditor, Ethics and Behavior
PENGARUH PENERAPAN ANGARAN BERBASIS KINERJA DAN PENGENDALIAN INTERN TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KOTA PEKANBARU Sahri, Hasri Raka; Agusti, Restu; A, Alazhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the effect of the application of Performance-Based Budgeting and Financial Performance Against Internal Control in the regional work units in the city of Pekanbaru. Research carried out on 32 working units in the city of Pekanbaru in 2015. The samples were used as respondents are taken using the method of sampling proposive. Each population represented by three respondents, namely the head SKPD, head of sub-department of finance and Head of Program. Questionnaires were distributed to 96 respondents, and successfully recovered the complete answer is obtained from 75 respondents. Data were collected from 75 respondents further data were analyzed with SPSS version 17.0 using descriptive statistical analysis and multiple linear regression analysis to produce the classic assumption test, model of data analysis, coefficient of determination and prove the hypothesis. Partial results of the study found that the variable performance-based budget and the Internal Control effect on financial performance.Keywords: budgeting, control, and financial performance.
PENGARUH PARTISIPASI ANGGARAN DAN EFEKTIVITAS PENGENDALIAN ANGGARAN TERHADAP TIMBULNYA KESENJANGAN ANGGARAN YANG DI MODERATING OLEH GAYA KEPEMIMPINAN (Studi Empiris pada SKPD di Pemerintahan Kota Pekanbaru) Islami, Mutiara; Agusti, Restu; ', Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study was aimed to examine the effect of budgetary participation and budget control effectiveness to budgetary slack with leadership style as moderating variable on the SKPD Government in Pekanbaru City. This study used primary data by distributing questionnaires of 73 exemplar to government officials echelon III and IV. Data collected were analyzed using multiple regression analysis and regression analysis with moderating variables. The results provide evidence that budgetary participation and budget control effectiveness effect on budgetary slack at a significance level (α) of 5%. On the other hand, the leadership style to strengthen the influence of budget control effectiveness on budgetary slack at a significance level (α) of 5%. However, the leadership style actually weaken the effect of budgetary participation on budgetary slack at a significance level (α) of 5%.Keywords: Budgetary Participation, Budget Control Effectiveness, Budgetary Slack, and Leadership Style.
PENGARUH UKURAN PEMERINTAH DAERAH, PAD, LEVERAGE, DANA PERIMBANGAN DAN UKURAN LEGISLATIF TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH (Studi pada Kab/Kota Pulau Sumatra) Sari, Indah Puspa; Agusti, Restu; ', Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of size of local government, local revenue, leverage, fund balance, and legislative size of the financial performance of regencie/municipalities in Sumatra Island. The population in this study are all regencie/municipalities in Sumatra Island. This study uses purposive sampling method. This research uses a sample 57 regencie/municipalities.The data of this study using secondary data in website www.djpk.depkeu.go.id.This study uses multiple linear regression analysis.The result of this study indicated that the size of local government, local revenue and fund balance are factors that effect the financial performance of local government. Leverage and legislative size had no effect on financial performance of local government.Keyword: Financial performance, local government, local revenue, fund balance and legislativesize
PENGARUH PENERAPAN SISTEM KEUANGAN DAERAH, TRANSPARANSI, AKTIVITAS PENGENDALIAN DAN PENYAJIAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Indragiri Hilir) Angraini, Dewi Yuli; Agusti, Restu; Anggraini, Lila
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Accountability of a province financial management is a processes of finance started from plan, action, report, responsibility and supervise which can be really reported and been responsible to society and DPRD (Representatives of province). The type of data in the research is quantitative. The population in the research is SKPD in Riau Provincial Government, Indragiri Hilir district. Data those are used are primary data. The method of collecting data by sharing questionnaire. The researcher uses double regression analysis by using t-test. The result of the study showed that the implementation of the financial system, transparency, the activity of control, and the presentation of financial report have a significant affect accountability in financial management. The determination koefisien in this study 60,4% while 39,6% was influenced by other variable.eKeywords: accountability, financial, management, control, and financial report.
PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, PENYAJIAN LAPORAN KEUANGAN, AKSESIBILITAS LAPORAN KEUANGAN DAN AKTIVITAS PENGENDALIAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada SKPD Kabupaten Kampar Tahun 2017) Awalia, Rahmi; Agusti, Restu; Wiguna, Meilda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research was conducted on Kampar district government. This research is included in quantitative research. The type of data used in this study is primary data is data derived from the next source in data collection techniques, sampling is done by Purposive Sampling method of sampling technique with certain considerations (Sugiyono, 2012: 116 with respondents as many as 116 employees who work in SKPD Kabupaten Kampar data was analyzed using multiple linear regression analysis with SPSS Version 21. This study aims to determine the effect of Regional Financial Accounting System, Presentation of Regional Financial Statements, Accessibility of Financial Statements and Control Activities to Accountability of Regional Financial Management. The main issues that will be explained by the researcher are as follows: To see how big influence and signifikan between dependent variable with independent variable. The results of this study indicate that the Regional Financial Accounting System has an effect on the Accountability of Regional Financial Management, Presentation of Regional Financial Report has an effect on to Accountability of Regional Financial Management, Accessibility of Financial Statement has an effect on to Accountability of Regional Financial Management and Control Activity Influence to Accountability of Regional Financial Management with significance value 0,008 , 0.003, 0.012 dean 0.000 Contribution of variable variable of Regional Financial Accounting System, Presentation of Regional Financial Report, Accessibility of Financial Statement and Control Activity can explain variable of Accountability of Regional Financial Management at Regency Government of Kampar equal to 78,6%. While the remaining 21.4% is influenced by the variables not observed in this research model.Keywords: Accountability, Regional Financial Accounting System, Financial Statement, Accessibility, and Control Activities
PENGARUH KEADILAN PAJAK, TARIF PAJAK, DISKRIMINASI PERPAJAKAN DAN TEKNOLOGI INFORMASI TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK (TAX EVASION) (Studi Empiris pada KPP Pratama Senapelan Pekanbaru 2015-2016) Anton, Afri; Agusti, Restu; Anggraini, Lila
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine and analyze the effect of tax fairness, tax rates, tax discrimination and information technology to taxpayer’s perception of tax evasion (tax evasion). The sample in this study is an individual taxpayer conducting business with a turnover under 4.8 billion per year and listed on KPP Pratama Senapelan Pekanbaru. The sampling technique used purposive sampling method and the determination of the number of samples in this study are calculated through a formula slovin obtained by 100 respondents. Data of this study uses primary data directly through questionnaire and analyzed using SPSS for Windows version 20. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. Results of research conducted showed tax fairness has effect on the perception of tax evasion , the tax rate has no effect, tax discrimination has no effect, and information technology has no effect on the perception of tax evasion (tax evasion) in sig. t <0.05.Keywords: Tax Fairness, Tax Rates, Tax Discrimination, Information Technology, Perception Tax Evasion.
PENGARUH CORPORATE SOCIAL RESPONSIBILITYTERHADAP KINERJA KEUANGAN, DENGAN LEVERAGE DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL (STUDI PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA PADA PERIODE 2012 s.d 2013) Rizal, Yenny; Agusti, Restu
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This research intends toexamine the influence of Corporate Social Responsibility onfinancial performance with leverage as control variables and examine the influenceof Corporate Social Responsibility to the financial performance of the company sizeas a control variable.The object of this research ismining company listed on theStock Exchange from 2012 to 2013.This research was conducted for 23companies.Analyctical model which used for this research to Multiple LinearRegression Analysis.Based on research concluded thatthe Corporate SocialResponsibility affect the earning per share. It can be proven by the secondhypothesis. And then, Corporate Social Responsibility affect the return on equity bycompany size as a control variable. This can be evidenced by the fifth hypothesis.
Co-Authors ', AL Azhar A ', Rofika Adhitya Rahman Adi Chandra Al Azhar A &#039; Al Azhar Ali Al Azhar L Al Azhar L Al Azhar L &#039; Al-azhar L Alazhar A, Alazhar Alfiati Silfi Amries Rusli Tanjung Anak Agung Gede Sugianthara Anak Agung Istri Sri Wiadnyani Anggraini, Raja Rika Anton, Afri Antonius Bonny Marbun Aulia, Putri Awalia, Rahmi Azhari Sofyan Bernandus Hutajulu Christina Wijaya Darmasto, Bonifatius Deri Indriani Devi Safitri Dewi Purwasih Dewi Yuli Angraini, Dewi Yuli Edfan Darlis Elfi Ilham Emil Regina Fransiska Endang Dianita Enni Savitri Fanny Lubis Fenny Tria Putri Figna Frilia, Figna Hasri Raka Sahri, Hasri Raka Haura Faradina Helmiati Helmiati Hendra Mizkan, Hendra Herda Nengsy Indah Puspa Sari, Indah Puspa Indah Syurgawi Isty Riani, Isty Julita Julita Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kirmizi Kirmizi, Kirmizi Laksono Trisnantoro Lasmia Dharma Lhia Dara Raesya Lopita Turwirdani Luciana Dwiastuti Meilda Wiguna Mhd. Hidayat Mica Altensy, Mica Muhammad Nobel Darmansyah Mutiara Islami, Mutiara Nastia Putri Pertiwi Nelson Sinaga Noraimah Noraimah Nova Ofita, Nova Noviarma Siska Nurfitri Apriliani Nuria Rahma Nuriani &#039; Pipin Kurnia Prihastuti, Asepma Hygi Rafika Sary Rahmiati Idrus Refdi, Refdi Resti, Vioni Ria Nelly Sari Riliana, Melvi Riska Natariasari Rita Anugerah Rizal, Yenny Rizka Aulia Putri Rizki Yuni Pratiwi Rofika - Rofika -, Rofika Ronna Wati Dalimunthe Rossa Amelia, Rossa Ruhul Fitrios Rusli &#039; Saut Parulian Scania Evana Putri Sem Paulus Sem Paulus, Sem Sheba, Reynelda Siska Adelina Supriono Supriono Supriono Supriono Susanti, T. Fitri Susilatri &#039; Syamsul Arifin Syukria Dewi, Syukria Taufeni Taufik Tesi Pratiwi Tifany Kusuma Tyas Pramesti Vona Dwi Nugraha Wira Ade Kusuma Wulan Witaliza Yesi Mutia Basri Yusi Lestarina Yusralaini &#039; Zaufi, Muhammad Yafiz