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All Journal Jurnal Akuntansi Indonesia Jurnal Ilmiah Akuntansi dan Bisnis 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) 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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Faktor-Faktor Yang Mempengaruhi Good Governance dengan Sumber Daya Manusia sebagai Variabel Moderasi Sally Edinov; Taufeni Taufik; Yesi Mutia Basri; Novita Indrawati; Emrinaldi Nur DP
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1192

Abstract

This study aims to find the empirical evidence of the influence about the Government's of Internal Control System, Fixed Assets Administration, Organizational Culture, Organizational Commitment and Information Technology on Good Governance with Human Resources as the moderating variable. This research was conducted in the work unit of Directorate General of Natural Resources and Ecosystem Conservation, the Ministry of Environment and Forestry. The sampling technique used is the census d method by sending a questionnaire to the Nation Civil Apparatus using the application of Financial Accounting System at the agency level. Of the 225 questionnaires distributed, 218 were processed using WarpPLS 7.0 analysis. The results of the study prove that there is an influence of the Government's Internal Control System and Fixed Assets Administration on Good Governance. Meanwhile, Organizational Culture, Organizational Commitment and Information Technology cannot affect Good Governance. Human Resources are only able to moderate the relationship between the Government's Internal Control System and Fixed Assets Administration with Good Governance but are not able to moderate the relationship between Organizational Culture, Organizational Commitment, Information Technology and Good Governance.
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.
Do organizational justice and leadership trust improve village-owned enterprises performance? organizational learning as mediating Basri, Yesi Mutia; Anatasya, Salsa Diva; Yasni, Hariadi; Taufik, Taufeni; Putra, Atiton Martwo; Lutviana, Ika; Dewi, Rafina; Indra Praja, Damara Putri Hestia
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20838

Abstract

Research aims: This research aims to investigate the effects of organizational justice, trust in leadership, and organizational learning on the performance of Indonesian village-owned enterprises (VOEs).Design/Methodology/Approach: The data for this study were collected using a questionnaire survey to 855 respondents affiliated with VOEs in the regencies of Kuantan Singingi, Rokan Hulu, Meranti, and Indragiri Hilir. The data analysis was performed utilizing SmartPLS, a software tool often employed in academic research for structural equation modeling and path analysis.Research findings: The study's findings uncovered notable positive correlations between organizational justice and trust in leadership with the performance of VOEs. Furthermore, organizational learning served as a mediator in the correlation between organizational justice or trust in leadership and the performance of VOEs.Theoretical contribution/Originality: According to the principles of social exchange theory, individuals are more likely to exhibit increased levels of contribution and commitment towards their organization when they see fair treatment and possess a sense of trust in their leaders.Practitioner/Policy implication: This study highlights the significance of establishing a trustworthy atmosphere inside virtual organizational environments of VOEs to foster organizational learning and performance.Research limitation/Implication: By promoting fair practices, building trust in leadership, and encouraging continuous learning, VOEs can improve their organizational performance.
MODERATION OF RELIGIOUS CONTROL ON AUDITORS' DYSFUNCTIONAL BEHAVIOR Radhiyah, Hana Rihab; Basri, Yesi Mutia; Rusli, Rusli
Jurnal Al-Iqtishad Vol 20, No 2 (2024): December 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i2.33778

Abstract

This study aims to analyze the effect of locus of control, professional commitment, and self-esteem on dysfunctional audit behavior and analyze the effect of locus of control, professional commitment and self-esteem on dysfunctional audit behavior moderated by religious control. The residents in this study are auditors in the Pekanbaru, Padang, Batam, and Jambi areas. The sample in this study was 84 respondents. The data analysis technique used in this study is Structural Equation Modeling (SEM) using the Partial Least Square (PLS) application. Based on the results of research, internal and external locus of control and professional commitment have no effect on dysfunctional audit behavior. Self-esteem is proven to have a significant effect on dysfunctional audit behavior. Religious control as a moderating variable is able to moderate the relationship between external locus of control on dysfunctional audit behavior but cannot moderate the relationship between internal locus of control, professional commitment, and self-esteem on dysfunctional audit behavior. The results of this study confirm that several factors can cause dysfunctional audit behavior to occur, and therefore auditing organizations (IAPI) should include training for their auditors regarding this.
APAKAH MATERIALISME DAN BUDAYA ORGANISASI BERPENGARUH TERHADAP TERJADINYA KECURANGAN? PERAN RELIGIUSITAS SEBAGAI MODERASI: DO MATERIALISM AND ORGANIZATIONAL CULTURE INFLUENCE THE OCCURRENCE OF FRAUD? THE ROLE OF RELIGIOSITY AS MODERATION Fadhillah, Muhammad Yafi; Yesi Mutia Basri; Yasni, Hariadi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.3.447-461

Abstract

Fraud is an unlawful act and deed that commonly occurs in an organization or company. The purpose of this study is to see how the influence of materialism, organizational culture, materialism moderated by religiosity and organizational culture moderated by religiosity on fraud in ASN Pekanbaru City Government. The population in this study was the State Civil Apparatus (ASN) in the Pekanbaru City Government, which was 7164 people. This study uses a quantitative method. The sampling technique used purposive sampling, with the characteristics of ASN who have positions. The data collection technique used a questionnaire by distributing questionnaires via google forms. There were 118 questionnaires analyzed. The results of data analysis using SmartPLS 3.0 showed that materialism had no effect, organizational culture had a negative effect, religiosity strengthened the influence of materialism, religiosity strengthened the influence of organizational culture on the tendency of fraud in ASN Pekanbaru City Government. The results of this study are expected to contribute to the government in efforts to reduce and prevent fraudulent acts, especially in the government sector.
PENGARUH DIVERSITAS GENDER DEWAN DIREKSI, KOMPENSASI EKSEKUTIF, DAN KEPEMILIKAN MANAJERIAL TERHADAP PENGHINDARAN PAJAK Riswandi, Bunga Edelwisha Arisandi; Basri, Yesi Mutia; Azhari S
Jurnal Kajian Akuntansi dan Auditing Vol. 20 No. 2 (2024): Oktober 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v20i2.134

Abstract

This research aims to analyze and test the negative influence of Board of Directors Gender Diversion, the positive influence of Executive Compensation and the negative influence of Managerial Ownership on tax avoidance. Consumer Non-Cyclicals manufacturing companies that have been listed on the IDX in 2018-2022 are the population used in this research. In this research, sampling was carried out using a purposive sampling method and 39 data were obtained. In this research, the data source used is secondary data obtained through annual reports of companies in the Consumer Non-Cylicals sector that have been listed on the IDX from 2018 to 2022. The data analysis method used in this research is classical assumption testing and hypothesis testing using the linear regression method. Multiple. Based on the results of data analysis using the t test, it appears that gender diversity of the board of directors and share ownership are able to influence tax avoidance partially and negatively, while executive compensation is unable to influence tax avoidance.
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 Anggi Eka Puspita Annisa, Nona 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 ' 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 ' Kamaliah Kamaliah Ketut Tirtayasa Kirmizi Kirmizi Kurnia, Pipin Kurnia 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 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 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 Yuswanita, Lativa Yutri Nurmalasari Zarefar, Arumega Zirman Zirman, Zirman Zubir Zubir Zulbahridar ' Zulfardiansyah NS