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ANALISIS IMPLEMENTASI SISTEM APLIKASI KEUANGAN TINGKAT INSTANSI (SAKTI) PADA PENATA USAHA ANGGARAN KANTOR PERTANAHAN KOTA PEKANBARU MELISA WATI VERONIKA; ANNIE MUSTIKA PUTRI; RAMA GITA SUCI
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 6 No 2 (2022): Oktober
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (457.42 KB) | DOI: 10.35915/accountia.v6i2.681

Abstract

Tujuan penelitian ini untuk mengetahui bagaimana implementasi SAKTI yang diterapkan oleh Penata Usaha Anggaran Kantor Pertanahan Kota Pekanbaru sudah berjalan efektif. Metode yang digunakan adalah kualitatif, Teknik pengumpulan data yaitu teknik wawancara, pengamatan, kepustakaan dan dokumentasi. Kemudian disesuaikan dengan Peraturan Menteri Keuangan Nomor. 171/PMK.05/2021. Teknik analisis data yang digunakan yaitu teknik triangulasi data. Hasil penelitian ini menunjukan bahwa implementasi aplikasi SAKTI yang dilakukan pada Kantor Pertanahan Kota Pekanbaru sudah sesuai dengan Peraturan Menteri Keuangan Nomor. 171/PMK.05/2021.Serta penggunaan aplikasi SAKTI juga sudah berjalan efektif.
Pengaruh Core Self Evaluations dan Gaya Kepemimpinan Terhadap Kinerja Auditor (Pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Riau) Agustiawan Agustiawan; Ari Irawan; Rama Gita Suci
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 2, Desember 2020
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (808.133 KB) | DOI: 10.35314/.v1i2.1733

Abstract

The purpose of this study is to examine the effect of core self evaluations and leadership styles on auditor performance. The population were auditors who worked in Indonesia Supreme Audit Institution, Riau Province branch, with as many as 64 auditors. This study is a population study, so the sample consisted of 64 auditors. The data used are primary data, which was done by using survey methods with questionnaire techniques. The data processing method used is multiple linear regression. Based on the results, it can be concluded that locus of control, emotional stability, self esteem, self efficacy and leadership style variables influence auditor performance Keywords: Locus of control, emotional stability, self esteem, self efficacy, leadership style   and auditor performance.
Pendampingan Pengelolaan Keuangan Berbasis Teknologi Pada Badan Usaha Milik Desa (BUMDES) Citra Permai Siti Rodiah; Intan Putri Azhari; Rama Gita Suci; Evi Marlina; Zul Azmi; Adriyanti Agustina Putri; R. Septian Armel
Jurnal Pengabdian UntukMu NegeRI Vol 7 No 1 (2023): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v7i1.4947

Abstract

BUMDesa is a business run by the Village based on the Village Deliberation and has the aim of improving the village economy. BUMDesa management cannot be separated from the preparation of financial reports. BUMDesa Citra Permai has experienced a change in membership and the addition of products and services in its economic activities so it requires assistance in BUMDesa management, especially in the preparation of financial reports. The UMRI Accounting Study Program Community Service Team provides training and assistance in preparing financial reports using the Excel For Accounting (EFA) application. Training on preparing financial reports using EFA was attended by all Citra Permai BUMDesa managers. This activity was carried out for 3 days using four methods including surveys, input/account addition, implementation and evaluation. During the implementation of the community service activities, BUMDesa managers seemed enthusiastic by providing various questions regarding transactions that might occur and how BUMDesa recognizes and records these transactions in EFA. After simulating the use of EFA, managers know the benefits and convenience of using EFA.
Tingkatkan Profitabilitas UMKM dengan Pembukuan Akurat Adriyanti Agustina Putri; R. Septian Armel; Zul Azmi; Evi Marlina; Siti Rodiah; Intan Putri Azhari; Rama Gita Suci; Bagus Suripto
ABDIMAS EKODIKSOSIORA: Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora (e-ISSN: 2809-3917) Vol 2 No 2 (2022): Desember 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.272 KB) | DOI: 10.37859/abdimasekodiksosiora.v2i2.3815

Abstract

Jumlah Usaha Mikro Kecil Menengah (UMKM) di Pekanbaru yang semakin ramai seyogyanya diikuti dengan peningkatan laba oleh masing-masing UMKM. Topik ini sangat untuk meningkatkan pengetahuan pelaku UMKM dalam membuat pembukuan yang akurat sehingga diketahui laba yang dihasilkan. Metode yang digunakan dalam pengabdian ini dengan ceramah, diskusi atau tanya jawab antara pemateri dan peserta. Peserta kegiatan ini adalah pelaku UMKM kota Pekanbaru dari bidang yang berneda yang berjumlah 38 orang berasal Peserta pada kegiatan ini sangat antusias baik dalam mendengarkan maupun dalam sesi tanya jawab, yang membuktikan pentingnya materi ini bagi kelangsungan usaha mereka. Kegiatan ini penting untuk dilaksanakan karena memberikan manfaat kepada pelaku UMKM yaitu membuat pembukuan yang lebih akurat sehingga dapat menghitung laba dari usaha yang dijalankan.
Pengaruh Pemahaman Peraturan Perpajakan dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak dengan Sosialisasi Perpajakan Sebagai Pemoderasi (Studi Kasus Wajib Pajak UMKM di KPP Pratama Pekanbaru Tampan) Widya Febriyanti; Dwi Fionasari; Agustiawan Agustiawan; Rama Gita Suci
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 1, Juni 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i1.3044

Abstract

This study aims to examine whether there is an influence between the understanding of regulations and the quality of tax service services on taxpayer compliance with taxation taxes as moderating. The data used in this study are primary data. This type of research is quantitative. The object of this research is MSME taxpayers who are registered at the Tampan KPP Pratama Pekanbaru City. The sample collection method used random sampling method. Samples were taken as many as 100 MSME taxpayers. The data analysis test uses the Moderated Regression Analysis (MRA) method which is processed using SPSS 24. The results of this study indicate that the understanding of tax regulations and the quality of tax services have an effect on taxpayer compliance. Furthermore, the socialization of taxation is able to moderate the effect of understanding regulations and the quality of tax service services on taxpayer compliance.Keywords: Understanding of Tax Regulations, Quality of Fiscus Service, Socialization of Taxpayer Compliance
PENGARUH PENGENDALIAN INTERNAL DAN KOMITMEN ORGANISASI TERHADAP PENCEGAHAN FRAUD PADA RUMAH SAKIT DAERAH MADANI KOTA PEKANBARU Amelia Ramadani; Rama Gita Suci; Rudi Syaf Putra
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 3 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i3.2619

Abstract

ABSTRACT This study aims to determine the effect of internal control and organizational commitment on fraud prevention at the Madani Regional Hospital, Pekanbaru City. Data collection using primary data with the method of distributing questionnaires. This study used 188 respondents who were employees of the Madani Hospital in Pekanbaru City. The type of research is quantitative research using multiple linear regression, hypothesis testing and classical assumption testing is carried out using the SPSS version 22 program. The results show that Internal Control and Organizational Commitment have a positive effect on Fraud Prevention at Madani Regional Hospital Pekanbaru City. Keywords: Internal Control, Organization Commitment and Fraud Prevention ABSTRAK Penelitian ini bertujuan untuk mengetahui Pengaruh Pengendalian Internal dan Komitmen Organisasi Terhadap Pencegahan Fraud Pada Rumah Sakit Daerah Madani Kota Pekanbaru. Pengumpulan data menggunakan data primer dengan metode penyebaran kuesioner. Penelitian ini menggunakan responden sebanyak 188 orang yang merupakan pegawai RSD Madani Kota Pekanbaru. Jenis penelitian adalah penelitian kuantitatif dengan menggunakan regresi linear berganda, pengujian hipotesis dan pengujian asumsi klasik dilakukan dengan menggunakan program SPSS versi 22. Hasil penelitian menunjukan bahwa Pengendalian Internal danKomitmen Organisasi berpengaruh positif terhadap Pencegahan Fraud Pada Rumah Sakit Daerah Madani Kota Pekanbaru. Kata kunci: Pengendalian Internal, Komitmen Organisasi, Pencegahan Fraud
Determinan Pengungkapan Kecurangan pada Perusahaan Perbankan Vinni Qisthi Arini; Rama Gita Suci; Dwi Fionasari; Rudi Syaf Putra; Siti Rodiah
Muhammadiyah Riau Accounting and Business Journal Vol 4 No 2 (2023): Muhammadiyah Riau Accounting and Business Journal: In Progress
Publisher : Faculty of Economics and Business Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/mrabj.v4i2.5018

Abstract

Kecurangan adalah upaya yang disengaja oleh manajemen untuk mempengaruhi dan menyesatkan pengguna laporan keuangan. Riset ini bertujuan untuk mengetahui pengaruh audit internal dan whistleblowing system terhadap pengungkapan kecurangan. Data yang digunakan adalah data time series dari laporan keuangan tahunan perusahaan perbankan periode 2018-2020 yang terdaftar di Bursa Efek Indonesia (BEI). Populasi yang digunakan sebanyak 43 perusahaan perbankan yang dipilih dengan metode purposive sampling dan mendapatkan total data sebanyak 66 observasi. Analisis data penelitian menggunakan regresi logistik. Hasil penelitian menemukan bahwa internal audit tidak berpengaruh terhadap pengungkapan kecurangan. Temuan ini mengindikasikan bahwa terlepas dari jumlah audit internal yang dilakukan, tidak ada dampak terhadap deteksi kecurangan. Sementara itu, penelitian ini menemukan bahwa whistleblowing system berpengaruh terhadap pengungkapan kecurangan. Temuan ini memberikan implikasi bahwa whistleblowing system merupakan elemen penting dalam suatu perusahaan yang dapat memperkuat efektivitas audit internal untuk mendeteksi kasus-kasus fraud yang terjadi sebelum menjadi anti-fraud.
Strategi Manajemen Menggunakan Analisis SWOT Pada Usaha UMKM (Studi Usaha Angkringan Sedulur) Reizy Farhan; Hasbullah Hasbullah; Rahmad Hidayahtullah; Yog Pangestu; Rama Gita Suci
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 5 No. 1 (2024): Jurnal Bisnis, Manajemen dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbme.v5i1.1580

Abstract

Angkringan businesses are widespread and attract many customers because of their wide market reach. Marketing strategies are used to determine business products to get the desired results. Actions that can be taken are SWOT analysis. This research aims to determine strategic management SWOT analysis with strategic management using Porter's Five Force theory. Qualitative methodology is used in the research process. Data collection techniques include interviews and observation. Based on the research results and discussion of marketing strategies using SWOT analysis on angkringan sedulur, including strengths (strengths) by providing games, free wifi and spacious parking and an online marketing system or social media. The weakness is that if it rains, there are only a few seats for shelter and many other angkringan competitors at that location. Opportunities are a strategic location in the middle of the city and next to hotels and the trendy Angkringan style, which is a busy place to hang out. Based on Porter's Five Forces theory, the strategies carried out are building a brand image, increasing product differentiation, choosing quality raw materials, offering games, free WiFi and a large parking area, maintaining the products’ quality, and charging cheaper rates than competitors.  
Pengaruh Audit Operasional dan Sistem Pengendalian Manajemen Terhadap Peningkatan Efektivitas Produksi Pabrik Kelapa Sawit Di PTP Nusantara V Kebun Tandun Rifa Arvando; Siti Rodiah; Rama Gita Suci
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.
DETERMINANTS OF TAXPAYER COMPLIANCE WITH TAXATION SOCIALIZATION AS A MODERATION VARIABLE: (Case Study at KPP Pratama Tampan Pekanbaru) Franciska Cindy Yulianty; Muhammad Ahyaruddin; Rama Gita Suci
Jurnal Akuntansi AKTIVA Vol. 4 No. 2 (2023): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i2.4839

Abstract

The purpose of this study was to analyze the effect of implementing e-billing, e-filling and taxpayers’awareness on taxpayers’compliance with the tax socialization as variable moderation in KPP Pratama Pekanbaru Tampan. This research data obtained from the questionnaire (primary) which is distributed to taxpayers enrolled in KPP Pratama Pekanbaru Tampan with the sampling method is random. Determination of the number of research samples with the Slovin formula and obtained a number of 100 research respondents. Research data was collected through the direct distribution of questionnaires. Furthermore, the data is processed with the test multiple linear regersi and Moderated Regression Analysis (MRA) equation with SPSS tools. The results of this research show that e-billing applications, e-filling applications, and taxpayers’ awareness have positive and significant effect on taxpayers’compliance. In addition, socialization can’t moderate taxes (weaken) the relationship of e-biling applications, e-filling applications, and taxpayers’ awareness on taxpayer compliance.