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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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Pengaruh Kesulitan Keuangan, Pertumbuhan Penjualan, Kepemilikan Institusional, dan Kepemilikan Manajerial Terhadap Penghindaran Pajak Syahnandevito; Basri, Yesi Mutia; Rusli; Darlis, Edfan
Jurnal Kajian Akuntansi dan Auditing Vol. 20 No. 1 (2024): April 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v20i1.126

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh Kesulitan Keuangan, Pertumbuhan Penjualan, Kepemilikan Institusional, dan Kepemilikan Manajerial terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Consumer Cyclicals & Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Klasifikasi IDX-IC Tahun 2018-2022). Hasil dari penelitian ini menunjukkan bahwa variabel Kesulitan Keuangan, Kepemilikan Institusional, dan Kepemilikan Manajerial berpengaruh terhadap Penghindaran Pajak. Sedangkan, Pertumbuhan Penjualan tidak berpengaruh terhadap Penghindaran Pajak
Business Sustainability through Halal Supply Chain, Green Finance, and Digital Literacy: Second-Order SEM Approach Aidha, Nurul; Sari, Ria Nelly; Basri, Yesi Mutia
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.11513

Abstract

Business sustainability is crucial for every business. Understanding the factors that drive and sustain sustainability helps business actors develop effective strategies. This study examines the effects of Halal Supply Chain, Green Finance, and Digital Literacy on Business Sustainability. The population was culinary sector SMEs in Pekanbaru City that had halal certification and at least 2 years of operation. Slovin's formula determined the sample size. Data were collected via questionnaires, yielding 170 valid responses. The analysis used the Second-Order SEM approach. Results show that Halal Supply Chain and Digital Literacy positively affect sustainability in culinary SMEs, while Green Finance does not. Integrating Halal Supply Chain and Digital Literacy practices helps culinary SMEs sustain their business.
The Significance of Entrepreneurial Orientation in Improving the Performance of Village-Owned Enterprises: Exploring the Mediating Influence of Competitive Advantage Putra, Atiton Martwo; Basri, Yesi Mutia; Taufik, Taufeni; Yasni, Hariadi
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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Abstract

AbstractBased on the potential and wealth of the village, Village-Owned Enterprises (VOEs) are a sort of economic entity in which the village owns all or a portion of the capital through direct capital engagement. This study highlights the significance that competitive advantage plays as a mediating factor in how entrepreneurial orientation can improve VOEs performance. The VOEs located in Kuantan Singingi Regency, Riau Province, comprise the research population for this study. Stratified random sampling is the sample method that is applied. Participants in this study were 203 administrators from VOEs, including directors, secretaries, treasurers, and heads of units. The method used to collect data was questionnaires. Using SmartPLS3, The data analysis was conducted. The outcomes of the study show that entrepreneurial orientation affects both competitive advantage and VOEs performance. VOEs performance is affected by competitive advantage, which also serves as an indirect mediator of the particular effect that entrepreneurial orientation has on VOEs performance. Keywords: entrepreneurial orientation, competitive advantage, and VOE`s performanceAbstrakDengan memperhatikan potensi dan kekayaan desa, Badan Usaha Milik Desa (BUMDes) Berdasarkan potensi dan kekayaan desa, Badan Usaha Milik Desa (BUMDes) adalah jenis entitas ekonomi di mana desa memiliki seluruhnya atau sebagian dari modal melalui keterlibatan modal langsung. Penelitian ini menekankan bagaimana orientasi kewirausahaan dapat meningkatkan kinerja BUMDes dengan keunggulan kompetitif berperan sebagai mediasi. Populasi penelitian ini adalah BUMDes Kabupaten Kuantan Singingi, Provinsi Riau. Teknik sampling yang digunakan stratified random sampling. Sebanyak 203 responden berpartisipasi dalam penelitian ini, yaitu pengurus BUMDes yang terdiri dari direktur, sekretaris, bendahara, dan kepala unit. Metode pengumpulan data menggunakan kuesioner, dengan analisis data menggunakan SmartPLS3. Hasil penelitian menunjukkan bahwa orientasi kewirausahaan memengaruhi kinerja BUMDes maupun keunggulan bersaing. Kinerja BUMDes dipengaruhi oleh keunggulan keunggulan bersaing, yang juga berfungsi sebagai mediator tidak langsung dari efek khusus yang dimiliki oleh orientasi kewirausahaan pada kinerja BUMDes.Kata Kunci: orientasi kewirausahaan, keunggulan bersaing, dan kinerja BUMDes
PENGELOLAAN BELANJA DAMPAK JARING PENGAMAN SOSIAL DI MASA PANDEMI COVID-19 Basri, Yesi Mutia; Prasetio, Yoland; Susilatri, Susilatri
Jurnal Akuntansi Kontemporer Vol. 14 No. 2 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i2.3172

Abstract

Research Purposes. This study aims to observe how the financial management of the Riau Province government in dealing with the impact of social safety nets.Research Method. A qualitative method with a sort of case study was used in the investigation. In-depth interviews, observation, and documentation are all used to acquire data. Triangulation techniques were utilized to assure data veracity.Research Result and Findings. The findings in the budgeting stage demonstrate refocused and reallocated of funds activities by Riau Provincial Government by allocating $100 million for persons affected by Covid-19 through BLT and basic food support. There was some un-valid data problem in the aid distribution to the community so that the assistance could not be fully disbursed to third parties. At the aid distribution stage, a problem was found, namely the amount of aid that was not fully received by the community due to an error in the aid distribution system. This study aids the government in formulating strategies for local financial management of social safety nets in the event of a disaster.
Mitigasi Terjadinya Kecurangan di Sektor Pemerintahan Melalui Perspektif Fraud Hexagon Theory Dwi Putra, Muhammad Nanda; Basri, Yesi Mutia; Indrawati, Novita
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 2 (2021): December 2021
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.768 KB) | DOI: 10.32424/1.sar.2021.6.2.5583

Abstract

The goal of this research is to investigate just how often public servants commit fraud. This study analyzes the effect of compensation, experience, internal control, organizationali commitment, and leadershipiin mitigating the occurrence of fraud in government. The population in this study is the Riau Province Government's State Civil Apparatus. The sampling method was proportionally stratified randomly using Government Civil Apparatus in three local governments with the highest levels of corruption: Riau Province, Kampar Regency, and Siak Regency. A questionnaire was delivered directly to the participants, and some utilized a Google form to collect data. A total of 198 State Civil Apparatus participated in this study. Multiple linear regression was performed to analyze the data using SPSS software. The findings of the study demonstrate that appropriate compensation, experience, integration, internal control, and a high level of organizational dedication and leadership can all help to reduce the risk of fraud. This research will aid in the prevention of government fraud.
Factors Affecting Fraud Prevention in Village Financial Management with Individual Morality As A Moderation Variable Fitri, Ramadhani Arda; Nasir, Azwir; Basri, Yesi Mutia
Golden Ratio of Data in Summary Vol. 5 No. 1 (2025): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i1.835

Abstract

The purpose of this study was to test and analyze the influence of organizational culture, internal locus of control and whistleblowing system on fraud prevention in village financial management with individual morality as a moderating variable. The population in this study were all village officials totaling 408 consisting of village heads, village secretaries, and village treasurers who work in village governments throughout Bengkalis Regency. Sampling using the census method, namely using the entire population as a research sample, the data used is primary data sourced from questionnaires. The data analysis technique used in this study is the SmartPLS 4 program. The results of this study indicate that organizational culture, internal locus of control and whistleblowing system have a positive and significant effect on fraud prevention in village financial management. Individual morality is able to moderate the influence of internal locus of control and whistleblowing system on fraud prevention in village financial management. While individual morality is unable to moderate the influence of organizational culture on fraud prevention in village financial management.
Political Connections, Women Commissioners, and Banking Performance: Evidence from Indonesia Putriani, Tina; Nurmayanti M, Poppy; Mela, Nanda Fito; Basri, Yesi Mutia; Setiawan, Doddy; Kurnia, Pipin
Journal of Accounting Research, Organization and Economics Vol 6, No 2 (2023): JAROE Vol. 6 No. 2 August 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i2.32678

Abstract

Objective The purpose of this study is to investigate the effect of political connections on banking performance with women commissioners as a moderating variable.Design/Methodology The population of this study derive from banking sector listed on Indonesia Stock Exchange from 2016 to 2021 with the final sample of as many as 42 banks with a total of 252 observations. Hypothesis testing was performed using multivariate regression analysis.Results This study finds that commissioners who have political connections tend to report higher banking performance, as measured by ROA. Meanwhile, women commissioners tend to report lower banking performance (ROA). Furthermore, there is a positive influence from political connections to banking performance when there are women commissioners. In addition, this study employs alternative measures of banking performance, namely ROE and including bank risk. This study also replaces the measurement of political connections from dummy variables to a number of political commissioner members compared to total commissioners. In particular, these results are robust after replacing the measurement of political connections, the commissioners who have political connection will report higher banking performance than commissioners who have no political connections. However, political connection and women commissioners have no significant effect on banking performance, when using ROE as banking performance. Meanwhile, political connection has a negative impact on bank risk. It suggests that political connections can reduce bank risk by decreasing overdue credit (Non-Performance Loan).Research limitations/implications This study focuses primarily on the linear relationship with required gender diversity between political ties and banking performance. This study adds to the growing body of research on how political connection and gender affect banking performance.Novelty/Originality Gender diversity or women commissioners are still rare as the impact of commissioners' political connection on banking performance in Indonesia.
Determinants of Fraud in the Village Government: The Pentagon's Fraud Perspective Basri, Yesi Mutia; Fadilla, Olga; Azhar, Al
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i2.21037

Abstract

Objective This study aims to examine and analyze the factors that influence fraud from a pentagon fraud perspective in the Village Government of Kampar Kiri District, Riau Province, Indonesia. The variables used in this study are the suitability of compensation which is a proxy for pressure, the effectiveness of the internal control system is a proxy for opportunity, organizational culture is a proxy for rationalization, competence is a proxy for ability and leadership style is a proxy for arrogance.Design/methodology The population in this study were all villages in Kampar Kiri District, Riau Province, Indonesia. Respondents in this study were village apparatuses in the Kampar Kiri district. A total 90 respondents participated in this study spread across 19 villages. Data was collected using a questionnaire sent to respondents. Meanwhile Structural Equation Modeling (SEM) analysis with SmartPLS analysis version 3.2.6 was utilized to analyze the data.Results The results of this study indicate that the suitability of compensation, the effectiveness of the internal control system, organizational culture, competence and leadership style affect the fraud on the village government.Research limitations/Implication This research was only carried out in the village of Kampar Kiri and only five variables were used as a proxy for the fraud pentagon. This research implies that policies need to be further strengthened to reduce the occurrence of fraud in the village government.Novelty/Originality - This research was conducted in a village government environment in the Kampar Kiri sub-district of Riau Province. The crowd of fraud in the village administration has disrupted public services and community welfare. Previous research has focused more on local government hence research at the village government is interesting and pertinent to study.
PENGARUH PENEGAKAN PERATURAN, KOMITMEN ORGANISASI, DAN GAYA KEPEMIMPINAN TERHADAP KECURANGAN (FRAUD) PADA SEKTOR PEMERINTAH (Studi Empiris Pada OPD Pemerintah Kabupaten Siak) Randi, Randi; Basri, Yesi Mutia; Zarefar, Atika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is to test the influence of (1) Regulation Enforcement, (2) OrganizationalCommitment, and (3) Leadership style on fraud in the government sector of the study in theSiak Regency OPD. In this study, the sample population was 43 regional apparatusorganizations. Sampling using Purposive Sampling. Data analysis used in this study wasusing multiple regression analysis techniques with a statistical approach operated throughthe SPSS program. The results of this study concluded that (1) Regulation Enforcement, (2)Organizational Commitment, and (3) Leadership style have an effect on fraud in thegovernment sectorKeywords: Fraud, Regulation Enforcement, Organizational Commitment, Leadership Style
PENGARUH PELAKSANAAN ANGGARAN DAN PEMAHAMAN REGULASI TERHADAP KETERLAMBATAN PENYERAPAN ANGGARAN PEMERINTAHAN DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Empiris pada Organisasi Perangkat Daerah di Lingkungan Provinsi Riau) Utama, Muhammad Safera; Basri, Yesi Mutia; Paulus, Sem
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to determine the effect of budget implementation and understanding ofregulations on delays in regional government budget absorption with organizationalcommitment as a moderating variable. The research method used is a quantitative researchmethod. The population in this research are institutions located in Riau Province. The samplein this study was 150. Data analysis was carried out using classic assumption tests andhypothesis testing using multiple regression methods and moderated regression methods.Based on the research results, it shows that budget implementation and understandingregulations influence budget absorption in Riau Province. Meanwhile, budget implementationand understanding of regulations, which are assisted by the moderating variableorganizational commitment, have no influence on budget absorptionKeywords: Budget Implementation, Understanding Regulations, Delays in RegionalGovernment Budget Absorption and Organizational Commitment
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