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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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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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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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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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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
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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 '; 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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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.
PENGARUH PENERAPAN PRINSIP-PRINSIP GOOD GOVERNANCE TERHADAP KINERJA PEMERINTAH DESA (Studi Empiris Pada Desa di Kabupaten Kepulaun Meranti) Findayani Igus Tusanti; Basri Mutia Yesi; Zarefar Arumega
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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This study aims to prove empirically the influence of the principles of goodgovernance on the performance of the village government. The population of this study isthe village government in the Kepulauan Meranti Regency. The research sample usedpurposive sampling, namely all villages in Tebing Tinggi District, Tebing Tinggi Baratand Rangsang Barat District of Meranti Islands, which amounted to 31 villages. Datawas collected through surveys by distributing questionnaires, where the respondents werevillage heads, village secretaries, heads of financial affairs and 124 general affairsheads. The analytical method used in this study is multiple regression analysis. Theanalytical tool used is Statistical Product and Service Solution (SPSS) version 23.0. Thevariables used are transparency, accountability, community participation and justice asindependent variables. While the performance of the village government as the dependentvariable. The results of the study show that transparency, accountability, communityparticipation and justice have a positive effect on the performance of the villagegovernment.Keywords : Transparency, Accountability, Community Participation, Justice, VillageGovernment Performance.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2013) Fitri Anita; 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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This study aims to examine the influence of corporate socialresponsibility, leverage, likuiditas dan firm size effect corporate aggresiveness tax. Type of this reseacrh is causative research. The population in this research is real estate and property company registered in BEI in 2010 until 2013. Sample was determined by the purposive sampling method. Types of data is secondary data and the method of analysis used is multiple regression analysis. The test results of this study indicate that corporate social responsibility, leverage, firm size have no effect on corporate aggressive tax. Meanwhile, liquidity effect on corporate aggresive tax. In this study, there are still many limitatios and short comings the effect of independent variables on the dependent variable can only explain by 8,3%, hence more independent variable are needed.Keywords: Corporate Social Responsibility, leverage, liquidity, firm size, and aggresive tax
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 ' 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 ' 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 ' Zulfardiansyah NS