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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia AKUNTABILITAS Jurnal Akuntansi & Auditing Indonesia Wahana Riset Akuntansi Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Juara: Jurnal Riset Akuntansi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Akuntansi dan Ekonomika Jurnal ASET (Akuntansi Riset) Jati: Jurnal Akuntansi Terapan Indonesia SAR (Soedirman Accounting Review): Journal of Accounting and Business IJEBA (International Journal of Economic, Business & Applications) JMM (Jurnal Masyarakat Mandiri) Jurnal AKSI (Akuntansi dan Sistem Informasi) JOURNAL OF APPLIED ACCOUNTING AND TAXATION JURNAL EDUCATION AND DEVELOPMENT Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Indonesian Journal of Economics, Social, and Humanities JIA (Jurnal Ilmiah Akuntansi) Kajian Akuntansi Bilancia : Jurnal Ilmiah Akuntansi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Riset Terapan Akuntansi JASF (Journal of Accounting and Strategic Finance) Journal of Economics, Business, and Government Challenges Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research Studi Akuntansi dan Keuangan Indonesia (SAKI) Muhammadiyah Riau Accounting and Business Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Jurnal Revenue : Jurnal Ilmiah Akuntansi Yumary: Jurnal Pengabdian kepada Masyarakat Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Comsep : Jurnal Pengabdian Kepada Masyarakat Economic Reviews Journal PEKBIS Jurnal Akuntansi dan Keuangan Indonesia Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Golden Ratio of Data in Summary Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Journal of Accounting Research, Organization and Economics (JAROE) Inovbiz: Jurnal Inovasi Bisnis Seri Manajemen, Investasi dan Kewirausahaan Jurnal Akuntansi Jurnal Akuntansi Kontemporer
Yesi Mutia Basri
Universitas Riau
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Accountability for Village Fund Allocation Management: Value for Money Performance Measurement as Moderation Masdi Masdi; Taufeni Taufik; Yesi Mutia Basri
Wahana Riset Akuntansi Vol 11, No 1 (2023)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v11i1.122139

Abstract

Purpose–This study wants to look at how organizational commitment and internal control systems affect the accountability of village fund allocation management, with value-for-money-based performance measures as a moderating variable.Design/methodology/approach– All ten villages in Sungai Lala District, Indragiri Hulu Regency, were included in this study. This study used a saturated sample technique, in which all populations were sampled, namely ten villages. Ten respondents were taken from each village, so the number of respondents in this study was 100 with 93 responses used for analysis. The relationship between variables was analyzed using SEM with Smart PLSFindings– Results indicate that organizational commitment and internal control mechanisms have a favorable and significant impact on village budget allocation management accountability. Value-for-money-based performance measures can moderate the influence of organizational commitment.Originality/values– This study uses performance measurement with value for money as moderation. Performance measurement is essential to increase commitment and strengthen internal control to realize accountability for village fund allocation management.Research limitations/implications– This research has the limitation that the village government only carried it out in the Sungai Lala sub-district, Indragiri Hulu Regency. This research contributes to the village government's need to strengthen commitment, internal control systems, and performance measurement with value for money.
Institutional Pressure And Social Entrepreneurship Orientation: Their Impact On The Performance Of Social Enterprises Yesi Mutia Basri; Taufeni Taufik; Hariadi Yasni; Rosalina Indah Putri
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.23425

Abstract

Social enterprises are organizations that have economic and social goals. However, the performance of the social enterprise is still not satisfactory. In this study, the researchers examined one of the social enterprises that is developing in Indonesia, namely Village Owned Enterprises (BUMDes). This study aim to evaluates the effect of institutional pressure and social entrepreneurial orientation on the social performance of the social enterprise. It looks at the impact of social performance on the social enterprise's financial performance. The population in this study is social enterprise BUMDes in Bengkalis Regency with a stratified random sampling technique. Respondents in this study were BUMDes managers. Data collection was carried out by sending questionnaires directly to BUMDes managers. A total of 103 respondents participated in this study. The data that has been analyzed using Warp PLS shows that institutional pressure and social entrepreneurial orientation have a positive effect on social performance, and have an effect on improving financial performance. This research has implications for supporting institutional theory and improving BUMdes performance.
Implementasi Good Governance Pemerintah Desa: Apakah Dipengaruhi SAP, Gaya Kepemimpinan, Budaya Organisasi? Fitria Erayanti; Yesi Mutia Basri; Nur Azlina
SUBSTANSI Vol 6 No 2 (2022): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v6i2.1257

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Sistem Akuntansi Pemerintah, Gaya Kepemimpinan, Dan Budaya Organisasi Terhadap Penerapan Good Governance pemerintah desa kabupaten Kampar. Penelitian ini menggunakan data primer dengan kuesioner. Populasi dalam penelitian ini adalah Pemerintah Desa di Kabupaten Kampar yang berjumlah 242 desa. Sampel ditentukan dengan menggunakan proportional stratified random sampling, sehingga didapatlah jumlah sampel dalam penelitian ini sebanyak 41 desa di Kabupaten Kampar. Dengan responden tiap desa terdiri dari kepala desa, sekretaris desa, kepala urusan keuangan, ketua Badan Permusyawaratan Desa (BPD). Metode analisis data yang digunakan adalah analisis regresi berganda menggunakan program Statitical Package for Social Science (SPSS) v.25. Hasil penelitian ini menunjukkan bahwa secara parsial sistem akuntansi pemerintah mempengaruhi penerapan good governance dengan nilai signifikansi yaitu 0,11 < α(0,05), gaya kepemimpinan mempengaruhi penerapan good governance dengan nilai signifikansi yaitu 0,000 < α(0,05), dan budaya organisasi mempengaruhi penerapan good governance dengan nilai signifikansi yaitu 0, 031 < α(0,05).
INNOVATION, ENTREPRENEURSHIP ORIENTATION, UTILIZATION OF E-COMMERCE, AND INTELLECTUAL CAPITAL ON MSME PERFORMANCE IN THE COVID-19 PANDEMIC Muhammad Afrinaldi; Yesi Mutia Basri; Aunnur Rafiq
Inovbiz: Jurnal Inovasi Bisnis Seri Manajemen, Investasi dan Kewirausahaan Vol 2, No 1 (2022): Edisi Juni 2022
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.93 KB) | DOI: 10.35314/inovbizmik.v2i1.2310

Abstract

This study aims to analyze the effect of innovation, entrepreneurial orientation, utilization of e-commerce, and intellectual capital on the performance of MSMEs during the COVID-19 pandemic in Pekanbaru City. The data used in this study is primary data, with a questionnaire as an instrument. The method used for sample selection is the non-probability sampling technique. In this study, the total MSMEs in Pekanbaru City affected by COVID-19 was 7888. The research sample was 100 MSMEs. The data analysis technique used in this study is multiple linear regression analysis using Statistical Product and Service Solution (SPSS) data processing software version 26.0. The results show that only innovation, entrepreneurial orientation, and utilization of e-commerce affect MSMEs performance.  This research has contributed to MSMEs improving their performance during the COVID-19 pandemic.
Faktor-Faktor yang mempengaruhi Kinerja Pemerintah Desa dimediasi oleh Pengelolaan Dana Desa Afri Anton; Taufeni Taufik; Ruhul Fitrios; Yesi Mutia Basri
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1956

Abstract

This study aims to find empirical evidence of the Influence of Village Official Competence, Organizational Commitment and Transparency on Village Government Performance with Village Fund Management as a Mediator. This research was conducted at Village Government Officials in Padang Pariaman Regency. The sampling technique uses the census method by sending questionnaires to Village Government Officials. Of the 309 questionnaires distributed, 288 questionnaires were processed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis. The results of the research prove that there is an influence of Village Official Competence, Organizational Commitment and Transparency on Village Government Performance and Village Fund Management which is able to mediate the variables of Village Official Competency, Organizational Commitment and Transparency on Village Government Performance of Village Government Officials in Padang Pariaman Regency. By having qualified & competent Village Officials, the implementation of Village Fund Management can run well & smoothly (starting from planning, implementation, administration, reporting to accountability). Transparency as openness of public information has a very important role in increasing public participation, if there is public involvement in controlling & supervising the implementation of regional government then the performance produced by the government will run well. Good Village Fund Management can influence Village Government Performance, where the better the rules implemented by village officials, the better the Village Government Performance will be.
PENGARUH KOMPETENSI APARATUR, KOMITMEN ORGANISASI, PARTISIPASI MASYARAKAT, AKUNTABILITAS, DAN TRANSPARANSI TERHADAP PENGELOLAAN KEUANGAN DESA YUNI VERONIKA; Yesi Mutia Basri
Jurnal Kajian Akuntansi dan Auditing Vol. 19 No. 2 (2023): Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v19i2.109

Abstract

This study aims to determine at the effect of apparatus competence, organizational commitmen, community particpation, accountability, and transparancy on village financial management. The population in this study was 242 villages in Kampar Regency. The sample used was a sample of 71 villages with a total of 284 respondents using the propoportional stratified random sampling method. This study uses primary data using a questionnaire. The analytical method used in this research in linear multiple regression analysis. The analytical tool used in this study is Product Statistics and Service Solution (SPSS) version 21.0. The results of this study indicate that transparency, accountability, community participation, quality of human resources and village financial management.
Exploring the Impact of Social Innovation and Managerial Ability on the Financial Performance of Social Enterprises: The Mediating Role of Social Performance Gusnardi Gusnardi; Yesi Mutia Basri; Hariadi Yasni; Novita Indrawati; Atiza Arrahmi
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.70173

Abstract

Indonesia's efforts to achieve Social Development Goals (SDGs) targets through social enterprises play an essential role in addressing economic and environmental issues. However, these enterprises face numerous challenges and constraints. This study aims to investigate how social innovation and managerial ability affect the financial performance of social enterprises. Additionally, this research examines the role of social performance as a mediator. The population in this research consists of social enterprises in Riau Province, specifically cooperatives, waste banks, and medical clinics. A stratified random sampling technique was used to select the sample, with respondents being leaders and heads of business units in each social enterprise. A total of 226 respondents participated through the distribution of questionnaires. Data analysis using WarpPLS 7.0 reveals that social innovation and managerial ability positively influence the financial success of social enterprises. Furthermore, the mediating role of social performance significantly strengthens the connection between social innovation, managerial ability, and financial performance. These findings highlight the importance of enhancing social innovation and managerial skills to improve both social and financial outcomes for social enterprises. This research provides valuable insights for policymakers, practitioners, and social entrepreneurs aiming to optimize the impact of social enterprises in achieving sustainable development goals.
The Influence of Information System, Internal Control System, and Understanding Regulation on The Effectiveness of Regional Asset Management, with The Quality of Regional Aparatures as A Moderating Variables in Pekanbaru City Government Yuswanita, Lativa; Basri, Yesi Mutia; Nasrizal, Nasrizal
International Journal of Economic, Business & Applications Vol. 4 No. 2 (2019): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.36

Abstract

This study aims to find the empirical evidence of the influence of information system, internal control system, and understanding regulation on the effectiveness of regional asset management, using the quality of the regional apparatus as a moderating variable. The population in this study is Regional Apparatus Organization (OPD) located in Pekanbaru City Government. The total of population is 44 OPDs. The sampling technique in this study is saturated sampling technique. Thus, there are 44 OPDs that becomes sample in this study. The data used is primary data, while the data analysis method is Structural Equation Model (SEM) approach using WarpPLS software version 6.0. The results of this study concluded that information system, internal control system and understanding regulation affect the effectiveness of regional asset management. The quality of regional apparatus is able to moderate the information system, internal control system and the understanding regulation on the effectiveness of regional asset management.
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.
Determinan kepuasan pengguna aplikasi SAIBA pada satker mitra kerja KPPN Pekanbaru dengan kualitas SDM sebagai variabel intervening Edinov, Sally; Indrawati, Novita; Taufik, Taufeni; Basri, Yesi Mutia; Nur D, Emrinaldi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.224 KB) | DOI: 10.32670/fairvalue.v4i9.1572

Abstract

This study is for the impact of the effects of system quality, information quality, quality, quality, quality, quality, service quality, and human resource quality on Saiba application user satisfaction and the impact of quality, information and service quality. It is. Saiba Application Satisfaction Quality HR Quality This research was conducted for Pekanbaru KPPN partners, including 66 respondents from 66 tourist objects. Similar to collecting data with questionnaires, the sensuous technique is sampled. The survey results from the data analysis technology survey were completed using multiple regression analysis and multiple regression analysis (MRA) through the SPSS application: (1) system quality, information quality, quality, quality of natural resources, Saiba user satisfaction has a severe impact. (2) HR quality can strengthen the system quality relationship across the Saiba application satisfaction. (3) The quality of human resources can strengthen the relationship between the quality and the quality of human resources with the satisfaction of users of the Saiba application. (4) The quality of human resources can strengthen the relationship with users' satisfaction with the Saiba application through the quality of the Human Resources of the Pekanbaru-KPPN Satker.
Co-Authors ', Desmiyawati . Anggi Abdurrahman, Rezi Afri Anton Afriana Hanif, Rheny Aidha, Nurul Ainil Huda Aji Prasetio Al Azhar Al Azhar Al Azhar A Al Azhar Al Azhar Al Azhar, Al Azhar Al Azhar-A Al Azhar. A Alfiati Silfi Alvini, Yevi Amir Hasan Amries Rusli Tanjung Amries Rusli Tanjung Amries Rusli Tanjung, Amries Anak Agung Gede Sugianthara Anatasya, Salsa Diva Ando Fahda Aulia Anggi Eka Puspita Annisa Dwi Yuliana Annisa Mutia Rama Fade Annisa, Nona Anthony Mayes Aprilia Saputri Arif Gunabar Fatahillah Arnila, Tia atami, Audina gita Athena, Maria Eliza Atika Zarefar Atiton Martwo Putra Atiza Arrahmi Aunnur Rafiq Ayu Larasati Azhari S Azwir Nasir Chaira Astami Putri Br.Butar-Butar Chairin Zhela Cahyani Christina Wijaya Citra Rezki Ramadhani Damara Putri Hestia Indra Praja Damara Putri Hestia Indrapraja David Febryant Desi Rusfiani Desmiyawati Desmiyawati, Desmiyawati Desviyana Desviyana Devi Safitri Dewi, Rafina Dira Febrianti Dizza Yolanda Doddy Setiawan Dwi Mardaniati Dwi Putra, Muhammad Nanda Edfan Darlis Edfan Darlis Edinov, Sally Effendi, Fauzan Eka Hariyani EMRINALDI NUR DP Emrinaldi Nur DP Emrinaldi Nur, Emrinaldi Fadhillah, Muhammad Yafi Fadilla, Olga Fanny Lubis Farida Darmina Hutagalung Fauzan Effendi Ferty Riarni Findayani Igus Tusanti Fitri Anita Fitri Fitri Fitri, Ramadhani Arda Fitria Erayanti Grisely &#039; Gusnardi Gusnardi Gusnardi Gusnardi Gusnardi Gusnardi, Gusnardi Hana Rihab Radhiyah Hanif Afriana Rheni Hariadi Hariadi Hariadi Hariadi Yasni Hariadi Yasni Hariadi Yasni Hariadi Yasni Hariadi Yasni Hariadi Yasni Hariadi Yasni, Hariadi Hariadi, Yasni Harisman Harisman Harry Setiadi Hasanah, Wirdatul Ika Lutviana Ilma, Arini Ilma Indra Praja, Damara Putri Hestia Indrawati, Novita julian julian Juliana, Anisa Nur Julita - Julita Julita Julita, Julita Kamaliah &#039; Kamaliah Kamaliah Ketut Tirtayasa Kirmizi Kirmizi Kurnia, Pipin Kurnia Kurniasih, Cut Endang Lasni Herti Suryani Leidia zurni Arfendi Lutviana, Ika M. Haykal Daditullah Indrapraja Mai Siska Mardani Mardani Masdi Masdi Maslyn Eva Uli Siahaan Megawati - Mela, Nanda Fito Melly Novia Abdillah Melta Suplina Merri Agustin Mifta Hasanah Mudrika Alamsyah Hasan Mudrika Alamsyah Hasan Muhammad Afrinaldi Muhammad Luthfi iznillah Muhammad Luthfi Iznillah Muhammad Nanda Dwi Putra Mukhlis Mukhlis Nadhira Putri, Risa Nadhira Putri, Riza Nanda Fatmawati Nasrizal Nasrizal Nasrizal Nasrizal Nasrizal, Nasrizal Natasya Agustina Br Pinem Natasya Agustina Br Pinem Nawara, Shadiqin Nita Wahyuni Nita Wahyuni Noviarma Siska Novita Indrawati Novita Indrawati Nur Azlina Nur Azlina nur azlina Nur Azlina, Nur Azlina Nur D, Emrinaldi Nurazlina Nurazlina Nurhafida Nurhafida Nurlita Nurlita Nurmayanti M, Poppy Ode Asra Olga Fadilla Ori Marsontio Patricia Martha Lena Pipin Kurnia Poppy Nurmayanti Prasetio, Yoland Pratama, Rilian Putra, Atiton Martwo Putri Badriah Mukarromah Putri, Annie Mustika Putriani, Tina Rafina Dewi Rahmadani, Alya Dwi Rahmi Alfina Rahmita Budiartiningsih Raja Adri Satriawan Surya Raja Adri Satriawan Surya Ramaiyanti, Sinta Randi, Randi Rasuli Rasuli Reskino Reskino, Reskino Ressy Fitriasari Restu Agusti Rheny Afriana Hanif Ria Nelly Sari Riarni Ferty Ridy Argi Hasugian, Ridy Argi Rilian Pratama Ripira, Risti Risandy, Eka Riswandi, Bunga Edelwisha Arisandi Rita Anugerah Rizuan Rizuan Rofika Rofika Rofika Rofika Rofika Rohmasari Sitio, Rohmasari Rosalina Indah Putri Ruhul Fitrios Ruminda Ruminda Rusli Rusli Rusli Rusli Rusli Rusnadia Wafa Ryezky Ramayandez Azfash Sabrina Ardhya Putri Rahmola Safrizal Safrizal Sally Edinov Salsa Diva Anatasya Saputri, Eliza Saputri, Reza Septiana Sem Paulus Sem Paulus, Sem Shara Carolina Shelly Shintyasari Shintia Intan Permatasari Silvitri, Egilia Siska Adelina Sri Indriani Supriono Supriono Supriono Supriono Suri Novira Susanti Susanti Susilatri Susilatri Susilatri Susilatri, Susilatri Syahnandevito Tania Hapsari Taufeni Taufik Taufeni Taufik Taufeni Taufik Taufeni Taufik Taufeni Taufik Taufeni Taufik Taufik Dasmar Teguh Muji Waluyo Tiffani, Tiffani Titi Desti Marianti Tusanti Igus Findayani Tuti Dasrita, Tuti Utama, Muhammad Safera Vera Oktari Vera Oktari Vince Ratnawati vince ratnawati Vince Ratnawaty Vini Zenita Widiasti Sukmaningrum Yoland Prasetio Yolanda Dizza Yuhelmi Yuhelmi YUNI VERONIKA Yusni Maulida Yuswanita, Lativa Yutri Nurmalasari Zarefar, Arumega Zirman Zirman, Zirman Zubir Zubir Zulbahridar &#039; Zulfardiansyah NS