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All Journal Jurnal Akuntansi Indonesia 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 Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Akuntansi dan Ekonomika 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) JOURNAL OF APPLIED ACCOUNTING AND TAXATION JURNAL EDUCATION AND DEVELOPMENT Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIA (Jurnal Ilmiah Akuntansi) Bilancia : Jurnal Ilmiah Akuntansi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JASF (Journal of Accounting and Strategic Finance) Journal of Economics, Business, and Government Challenges Muhammadiyah Riau Accounting and Business Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Jurnal Revenue : Jurnal Ilmiah Akuntansi Economic Reviews Journal PEKBIS Jurnal Akuntansi dan Keuangan Indonesia Golden Ratio of Data in Summary Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Akuntansi Jurnal Akuntansi Kontemporer
Yesi Mutia Basri
Universitas Riau
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN DAN KETAATAN PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris Pada OPD Di Indragiri Hilir) Shara Carolina; Yesi Mutia Basri; Julita Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to determine the effect of budget goal clarity,control of accounting, reporting systems and the adherence of the law regulationon the performance accountability of government performance. The samplingtechnique used purposive sampling. The method of collecting data throughquestionnaires was given directly to the head of office staff, head of subdivisionand finance of the planning subdivision in all Regional OrganizationOrganizations (OPD) in the Indragiri Hilir Regency Government. The dataobtained were analyzed using the Statistical Package for Social Sciences (SPSS)through SPSS 25 software. The results of empirical studies show that (1) budgetgoal clarity had a significant and possitive affect to performance accountability ofgovernment performance with a significance value of 0.008 <0.05, (2) control ofaccounting had a significant and possitive affect to performance accountability ofgovernment performance with a significance value of 0,015<0,05, (3) reportingsystems had not significantly but possitive affect to performance accountability ofgovernment performance with a significance value of 0,005<0,05 (4) theadherence of the law regulation had not significantly but possitive affect toperformance accountability of government performance with a significance valueof 0,836<0,05.KeyWords : budget goal clarity, control of accounting, reporting systems, theadherence of the law regulation, the performance accountability ofgovernment performance.
Analyse Profitability, Asset Growth, Deviden Payement, Interest Rate and Inflation Rate to Capital Structure of Consumer Goods Companies listed in Indonesian Exchange for period 2009-2011 Lasni Herti Suryani; Zulbahridar &#039;; Yesi Mutia Basri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research is done to give empiric proof about the effects of profitability, asset growth, deviden payment, interest rate and inflation rate to capital structure of consumer goods companies listed in Indonesian Stock Exchange for period 2009-2011. The population of this research are 33 consumer goods companies that is used as samples in this research. The analytical method used in this research is multiple linear regression with the help of SPSS program ver. 17,0. From the test result, regression simultan test (test F) shows that all independent variables (profitability, asset growth, deviden payment, interest rate and inflation rate) have significant effect to capital structure variable , partial regression tests (test T) shows that asset growth variable and deviden payment have significant effect on capital structure variable. The effect caused by this four independent variables all together with the dependent variables is 31,60%, while the rest of 68,40% is affected by other variables that is not include in this research. The result of this research shows that only asset growth and deviden payment have the significant effect to capital structure, while the other variables (profitability, interest rate and inflation rate) have insignificant effect to capital structure. Keywords: Capital Structure, Profitability, Asset Growth, Deviden Payment, Interest Rate, and Inflation Rate
PENGARUH PERSEPSI ATAS EFEKTIFITAS SISTEM PERPAJAKAN, KEPERCAYAAN, TARIF PAJAK DAN KEMANFAATAN NPWP TERHADAP KEPATUHAN MEMBAYAR PAJAK (STUDI EMPIRIS PADA WAJIB PAJAK UMKM MAKANAN DI KPP PRATAMA PEKANBARU SENAPELAN) Ainil Huda; Yesi Mutia Basri; Julita -
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 aimed to examine the effect perception of effectiveness of taxation system, trust, tax rate and benefit of NPWP Of Tax Payment Compliance (Empirical Study Taxpayer micro small and medium enterprises food in KPP Pratama Pekanbaru Senapelan). This study uses accidental sampling with 86 samples obtained from the calculation formula slovin. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS version 17 for Windows. From the results of the testing that has been done, simultaneous regression test (F test) showed that all independent variables studied have a simultaneous effect on the variable tax payment compliance. Partial regression test (t test ) indicates that the variable perception of effectiveness of taxation system, trust and benefit of NPWP effect on tax payment compliance. But, variable tax rate not effect on tax payment compliance. The magnitude of the effect caused by Adjusted R2 by four variables together against the dependent variable 52,9%, while the remaining 47,1% is effect by other variables not examined in this study.Keywords: Effectiveness, Trust, Rate, Benefit and Compliance.
PENGARUH SISTEM AKUNTANSI PEMERINTAH DAERAH, PENGENDALIAN AKUNTANSI, KETAATAN PADA PERATURAN PERUNDANGAN DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) (Studi Empiris Pada OPD Kabupaten Rokan Hilir) Chaira Astami Putri Br.Butar-Butar; Yesi Mutia Basri; Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of the application of local government accounting systems, accounting controls, compliance with legislation on the performance of government accountability rokan downstream. The population in this research is 28 units of Rokan Hilir work. Samples taken as many as 127 respondents. The type of data used is primary data with data collection method using questionnaire. Data analysis method used in this research is multiple regression. The result of the research shows that the independent variable in this research is the accounting system of local government partially have influence of significance to accountability of government institution performance, partial accounting control also have influence of significance to accountant performance of government institution, obedience to regulation and reporting system by partial have influence significance to the performance accountability of government agenciesKeywords : Local Government Accounting System, Accounting Controls, Obedience to Laws Regulation Against Accountability and Reporting Systems of Government Institutions.
ANALISIS PENGARUH PENERAPAN IFRS,OPINI AUDIT,UKURAN KAP, DAN PROFITABILITAS TERHADAP KETERLAMBATAN PENYAMPAIAN LAPORAN KEUANGAN : Studi Empiris Pada Perusahaan Manufaktur Sektor Perdagangan, Jasa & Investasi yang terdaftar di Bursa Efek Indonesia Fanny Lubis; Restu Agusti; Yesi Mutia Basri
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

There are several factors that affect the company’s delay in submitting the financial statement are often reffered to as Audit Delay, among others IFRS (International Financial Reporting Standards), Audit Opinion, Size Public Accounting Firm and Profitability. One factor that is quite prominent is the application of IFRS that have not been uniform across all companies in Indonesia. It could also lead to Audit Delay. Public Accounting Size theoretically means companies bigger scale required to submit financial reports on time. As for Audit Opinion and Profitability is also decent enough to be considered as one of the influential factors on Audit Delay. The results of this study indicate that the application of IFRS, Audit Opinion and KAP Size have a significant impact on the delay for submission of financial statement. And KAP Size does not have a significant impact.Keywords: IFRS,Audit Opinion,KAP size and Profitability
Pengaruh Rasio Likuiditas, Leverage Dan Profitabilitas Terhadap Nilai Perusahaan Pada Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2012 Siska Adelina; Restu Agusti; Yesi Mutia Basri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Value of the company can deliver maximum shareholder wealth if the stock price increases. The higher the stock price of a company, the higher shareholder wealth. Value of the company is a reflection of the addition of a number of companies with debt equity firm. There are several factors that affect the value of the company, some of which are liquidity ratios, leverage and profitability. The purpose of this study was to determine the effect Liquidity Ratio, Leverage and Profitability on Firm Value.The results of this study are as follows: 1) There is no influence of variables liquidity (current ratio) of the value of the company; 2) There is no influence of variables Leverage (Debt to Equity Ratio) of the value of the company; 3) There is the influence of variable Profitability (Return on Equity) of the value of the company; 4) As much as 31.5% variation in the dependent variable, Tobins Q (enterprise value), can be explained by the variation of the three independent variables are the Current Ratio, Debt to Equity Ratio, and Return on Equity, while the remaining 68.5% is influenced by other factors not be included in the regression model.Keywords: Current Ratio, Debt to Equity Ratio, Return on Equity, and Tobins Q
Pengaruh profesionalisme, gaya kepemimpinan, lingkungan kerja dan kecerdasan emosional terhadap kinerja pengelola keuangan pada Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Indragiri Hilir Zulfardiansyah NS; Vince Ratnawati; Yesi Mutia Basri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research was to determine the effect of professionalism, leadership style, work environment and emotional intelligence on the performance of financial manager in SKPD regency Indragiri Hilir. The sample of this research amounted to 80 people , while the population of this research is a financial manager in the enviroment SKPD regency Indragiri Hilir. The data was collected using a questionnaire which was then analyzed by multiple regression linier. The results show that the professionalism, leadership style, and emotional intelligence have a significant effect on the performance of financial manager in SKPD regency Indragiri Hilir, whereas no significant effect on the work environment. Donations effect of independent variables on the dependent variable is equal to 65.9 % .Keywords : financial manager Performance , Professionalism , Leadership Style , Emotional Intelligence and Work Environment
PENGARUH PERSEPSI PELAKSANAAN SENSUS PAJAK NASIONAL, PENGETAHUAN DAN PEMAHAMAN PERATURAN PERPAJAKAN, DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (WPOP) PADA KPP PRATAMA PEKANBARU SENAPELAN Maslyn Eva Uli Siahaan; Yesi Mutia Basri; Sem Paulus
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 research was conducted to determine the effect of Perception of national tax census, knowledge and understanding of taxation laws, tax awareness, with taxpayers compliance personal. This research conducted on Pekanbaru Senapelan tax services office (KPP). The population in this rearch was all taxpayer listed in Pekanbaru Senapelan tax service office (KPP). This study uses purposive sampling with a sample size of 100 respondent. This research uses primary data questionnaire. This research used quantitative methods with multiple regression analysis models. Partial regression test showed that Perception of national tax census, knowledge and understanding of taxation laws has positive effect to the taxpayer compliance personal and variable tax awarenes has not effect to the taxpayer compliance personal. The magnitude of the effect caused by Adjusted (R2) by three independent variables is 44,3%, while the remaining 55,7% is influenced by other variables not examined in this study.Keywords: Perception, census, knowledge, tax, and compliance
Pengaruh struktur aktiva, profitabilitas, pertumbuhan penjualan, kebijakan deviden dan resiko bisnis terhadap struktur modal pada perusahaan Food And Beverages yang terdaftar di BEI periode 2010-2012 Christina Wijaya; Restu Agusti; Yesi Mutia Basri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This reserach aims to examine and analyze how the effect of asset structure, profitability, sales growth, dividend policy and business risk on capital structure at Food And Beverages companies listed in Indonesia Stock Exchange for 3 years 2010-2012.The analytical method used is multiple regression. Before the t test, first test the classical assumption of normality of the data, autocorrelation, multicollinearity and heteroscedasticity. Once free of the classical assumptions, hypothesis testing using t-test to see the effect of each independent variable on the dependent variable partially.The results of this analysis it is known that the structure of assets and sales growth affects the capital structure. While profitability, dividend policy and business risk does not affect the capital structure of the company 2010-2012 Food And Beverages.Keywords : Capital structure, asset structure, profitability, sales growth, dividend policy and business risk.
ANALISIS PENGARUH ANTARA LABA AKUNTANSI, LABA TUNAI, DAN ARUS KAS OPERASI TERHADAP DEVIDEN KAS PADA PERUSAHAAN WHOLESALE AND RETAIL TRADE YANG TERDAFTAR DI BURSA EFEK INDONESIA Ryezky Ramayandez Azfash; Kamaliah &#039;; Yesi Mutia Basri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study to determine the influence of accounting profit, cash profit, and cas flow operation on the cash dividend wholesale and retail trade companies in Indonesia Stock Exchange. In data collections, the author collected secondary data in which companies’ financial statement from 2007-2012 periods. The methods that used to chose the sample were purposive sampling. There are 7 companies that used as a sample in accordance with the criteria of purposive sampling. In the analysis, accounting profit, cash profit, and cash flow operation as variable independent and cash dividend as variable dependent. The results of the analyisis showed accounting profit give influence in the companies’ decision making to distribute cash dividend on the next period compared cash profit and cash flow operation. Keywords: Accounting profit, cash profit, cas flow operation, cash dividend.
Co-Authors ', Desmiyawati Afriana Hanif, Rheny Aidha, Nurul Ainil Huda Al Azhar Al Azhar A Al Azhar Al Azhar Al Azhar, Al Azhar 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, Nona Anthony Mayes Arnila, Tia atami, Audina gita Athena, Maria Eliza Atika Zarefar Atiza Arrahmi Azhari S Azwir Nasir Chaira Astami Putri Br.Butar-Butar Christina Wijaya Desmiyawati Desmiyawati, Desmiyawati Dewi, Rafina Doddy Setiawan Dwi Mardaniati Dwi Putra, Muhammad Nanda Edfan Darlis Edfan Darlis Edinov, Sally Eka Hariyani Emrinaldi Nur DP Emrinaldi Nur, Emrinaldi Fadhillah, Muhammad Yafi Fadilla, Olga Fanny Lubis Farida Darmina Hutagalung Fitri Anita Fitri, Ramadhani Arda Grisely &#039; Gusnardi Gusnardi Gusnardi Gusnardi Gusnardi, Gusnardi Hariadi Hariadi Hariadi Yasni Hariadi Yasni Hariadi Yasni, Hariadi Hariadi, Yasni Harisman Harisman Hasanah, Wirdatul Ilma, Arini Ilma Indra Praja, Damara Putri Hestia Indrawati, Novita Juliana, Anisa Nur Julita - Julita Julita Kamaliah &#039; Kamaliah Kamaliah Ketut Tirtayasa Kirmizi Kirmizi Kurnia, Pipin Kurnia Kurniasih, Cut Endang Lasni Herti Suryani Lutviana, Ika M. Rasuli Mai Siska Mardani Mardani Maslyn Eva Uli Siahaan Megawati - Mela, Nanda Fito Merri Agustin Mudrika Alamsyah Hasan Muhammad Luthfi iznillah Muhammad Nanda Dwi Putra Nadhira Putri, Risa Nadhira Putri, Riza Nasrizal, Nasrizal Natasya Agustina Br Pinem Nawara, Shadiqin Noviarma Siska Novita Indrawati Nur Azlina Nur Azlina, Nur Azlina Nur D, Emrinaldi Nurmayanti M, Poppy Ode Asra Patricia Martha Lena Pinem, Natasya Agustina Br Pipin Kurnia Prasetio, Yoland Pratama, Rilian Putra, Atiton Martwo Putri, Annie Mustika Putriani, Tina R. Rusli Radhiyah, Hana Rihab Rahmadani, Alya Dwi Rahmita Budiartiningsih Raja Adri Satriawan Surya Ramaiyanti, Sinta Randi, Randi Reskino Reskino, Reskino Ressy Fitriasari Restu Agusti Rheny Afriana Hanif Ria Nelly Sari Ridy Argi Hasugian, Ridy Argi Rilian Pratama Ripira, Risti Risandy, Eka Riswandi, Bunga Edelwisha Arisandi Rofika Rofika Rofika Rohmasari Sitio, Rohmasari Rusli Ryezky Ramayandez Azfash Sally Edinov Saputri, Eliza Saputri, Reza Septiana Sem Paulus Sem Paulus, Sem Shara Carolina Silvitri, Egilia Siska Adelina Sri Indriani Supriono Supriono Supriono Supriono Suri Novira Susilatri Susilatri, Susilatri Syahnandevito Tania Hapsari Taufeni Taufik Taufeni Taufik Taufik Dasmar Tiffani, Tiffani Titi Desti Marianti Tusanti Igus Findayani Tuti Dasrita, Tuti Utama, Muhammad Safera Vince Ratnawati Yuhelmi Yuhelmi YUNI VERONIKA Yusni Maulida Yuswanita, Lativa Yutri Nurmalasari Zarefar, Arumega Zirman Zirman, Zirman Zubir Zubir Zulbahridar &#039; Zulfardiansyah NS