p-Index From 2021 - 2026
10.304
P-Index
This Author published in this journals
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
Claim Missing Document
Check
Articles

Analisis Kecurangan pada Pengelolaan Dana Desa dalam Perspektif Fraud Hexagon Desviyana Desviyana; Yesi Mutia Basri; Nasrizal Nasrizal
Studi Akuntansi dan Keuangan Indonesia Vol 3 No 1 (2020): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.3.1.50-73

Abstract

This research aims to examine and analyze the factors that influence to fraud in the management of village funds in the perspective of hexagon theory in Rokan Hulu Regency ini Riau Province. The population in this study were all village officials in Rokan Hulu Regency using probability sampling method with Simple random sampling technique. This study use Partial Least Square (PLS) as method while Strcutural Equation Modeling (SEM) used as analytical tool. Based on the results of research using regression analysis only stimulus (obedience pressure), capability (competence), collusion (unethical act), oportunity ( Internal control) have a effect on fraud. Meanwhile, Razionalitation (organizational culture) and Ego (leadership style) do not affect fraud. This research was only carried out within the scope of the local government of Rokan Hulu district, so the results of this study were more representative of the situation locally. The results of this study confirm that there are several factors that can cause fraud to occur, and therefore village officials should jointly improve the quality of village fund management
Pelatihan Perhitungan Harga Pokok Produk Bank Sampah di Kecamatan Rumbai Yesi Mutia Basri; Hariadi Yasni; Vera Oktari; Damara Putri Hestia Indrapraja
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 4 (2022): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v2i4.1044

Abstract

Purpose: This community service activity aims to train Waste Bank managers in determining the cost of Waste Bank products. Method: The method in this activity is a lecture followed by a discussion and simulation of calculating the cost of the product. The target audience is the manager of the Waste Bank. Results: The results of service activities increase the understanding of Waste Bank managers in calculating the cost of production, determining the selling price, and calculating the profit or loss on product sales. Conclusion: The initial survey shows that many waste bank managers do not understand how to calculate product cost, selling price, and profit/loss. With this activity, there is an increase in the understanding of waste bank managers in determining the selling price of their products. This activity has benefits in addition to creating a clean environment and contributing to improving the community's economy.
Financial Management, Organizational Commitment and Legislative Role on the Implementation of Good Governance at Village Governments Yesi Mutia Basri; Leidia zurni Arfendi; Nur Azlina
The Indonesian Journal of Accounting Research Vol 24, No 1 (2021): IJAR January 2021
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.517

Abstract

This study aims to analyze the effect of village financial management, organizational commitment, and the role of legislative on the implementation of good governance in village governance in Siak Regency. The population in this study was the village government in Siak Regency, amounting to 122 villages, with respondents consisting of the village head, village secretary, head of finance, and village heads and village representative councils. The sampling technique in this study was proportional stratified random sampling, with a total sample of 27 village governments, with a total of 108 respondents. The data analysis method in this study is multiple regression analysis with the Statistical Package for Social Science (SPSS) v.25 program. The results of this study indicate that village financial management, organizational commitment and the role of the legislative have a positive and significant effect on the implementation of good governance. The results of this study provide input to village governments, especially to take strategic steps in order to improve governance in their villages so that good governance can be achieved.  
Determinant of Tax Avoidance on Manufacturing Companies Yesi Mutia Basri; Teguh Muji Waluyo; Rusli Rusli
The Indonesian Journal of Accounting Research Vol 17, No 1 (2014): IJAR January 2014
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (684.529 KB) | DOI: 10.33312/ijar.357

Abstract

Abstract: Many cases of tax avoidance are one factor not achieve the target of tax revenue by the government. Some studies have been done to find the causes of the companies have tax avoidance, but the result is unclear. This study aimed to examine determinants tax avoidance on manufacturing companies listed in Indonesia Stock Exchange (BEI)2010-2013. Return on Assets (ROA), leverage, company size, compensation tax losses, and institutional ownership used as independent variables and tax avoidance as the dependent variable. The sampling method used purposive sampling. Based on the selected sample from 128 population, obtained 47 samples with four years of observation. The amount of data 188. Data analysis used multiple regression analysis. This study used ETR (Effective Tax Rate) as Proxy to the calculation of tax avoidance. The results of this study showed that the independent variables are ROA, leverage, and company size significantly influence the partial tax avoidance, but the variable tax loss carryforwards and institutional ownership does not affect partial tax avoidance. This research it has a contribution to the theory and practice of the supports the theory of agency contributions to must which are in taking management decision taxationAbstrak: Banyak kasus penghindaran pajak merupakan salah satu faktor yang menyebabkan tidak tercapainya perolehan pajak oleh pemerintah. Beberapa studi telah dilakukan untuk menemukan penyebab penghindaran pajak namun hasilnya tidak jelas. Studi ini bertujuan untuk menganalisis factor penentu penghindaran pajak pada perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia tahun 2010-2013. Determinan factor yang digunakan dalam penelitian ini adalah Return on assets (ROA), leverage, ukuran perusahaan , kompensasi kerugian pajak , dan kepemilikan institusi. .Studi ini menggunakan etr ( efektif ttax angka- sebagai proxy untuk perhitungan pajak avoidance. Metode pemilihan sampel yang digunakan adalah purposive. Didasarkan pada seleksi sampel maka diperoleh sampel  sebanyak 47 perusahaan  dari 128 dengan pengamatan selama 4 tahun, sehingga data yang di analisis berjumlah 188 data Regressi berganda digunakan untuk menganalisis data.  Hasil studi ini menunjukkan bahwa variabel independen ROA, leverage, dan ukuran perusahaan secara signifikan berpengaruh terhadap penghindaran pajak namun variabel kompensasi  kerugian pajak  dan kepemilikan institusi tidak berpengaruh signifikan. Penelitian ini  memiliki kontribusi pada teori keagenan serta berkontribusi pada praktek pada perusahaan terutama dalam  manajemen pajak
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN INOVASI SDM TERHADAP KINERJA APARAT PEMERINTAH: KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI PADA PEMERINTAH TINGKAT PROVINSI RIAU) Dwi Mardaniati; Yesi Mutia Basri; M. Rasuli
PEKBIS Vol 12, No 1 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.795 KB) | DOI: 10.31258/pekbis.12.1.%p

Abstract

This research aims to analyze the effect of budgeting participation and humanresources innovation towards the performance of government officials withorganization commitment and organization culture as moderation variable ingovernment Riau province level. The technique of selecting samples was by usingpurposive random sampling which obtained 115 civil servants as samples. Theresearcher used multiple linear regression technique and moderation regressionmodel/modereted regression analysis (MRA). The research results show that: 1)budgeting participation has effect towards the performance of government officials,2) human resources innovation has effect towards the performance of governmentofficials, 3) commitment moderates the correlational effect between budgetingparticipation and the performance of government officials, 4) organizational culturemoderates the correlational effect between budgeting participation and theperformance of government officials, 5) commitment moderates the correlationaleffect of human resources innovation and the performance of government officials,6) organizational culture moderates the correlational effect of human resourcesinnovation and the performance of government officials.
HUBUNGAN KARAKTERISTIK LINGKUNGAN, DIMENSI CUSTOMER FOCUS DENGAN TOTAL QUALITY MANAGEMENT DAN KINERJA ORGANISASI (Studi pada Perusahaan Jasa di Kota Pekanbaru) Yesi Mutia Basri
PEKBIS Vol 4, No 02 (2012)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (83.278 KB) | DOI: 10.31258/pekbis.4.02.%p

Abstract

This study examines the relationship between environmental characteristic consistdynamism, complex and munificence with customer focus dimension in total qualitymanagement (TQM). Furthermore, it investigates relationship between customerfocus dimension in TQM and organization performance the empirical data for thisstudy was drawn from a survey of 58 middle/senior managers from sevices firms inRiau. The analysis was conducted using structural equation modeling (SEM) withPLS.The findings indicate that environmental characteristics have relation withcustomer focus and customer focus has relation and TQM.
PENINGKATAN DAYA SAING USAHA UMKM BATIK DAN TENUN RIAU MELALUI EFISIENSI PRODUKSI Raja Adri Satriawan Surya; Kamaliah '; Yesi Mutia Basri
PEKBIS Vol 7, No 2 (2015)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (133.71 KB) | DOI: 10.31258/pekbis.7.2.110-121

Abstract

Penelitian ini bertujuan untuk meningkatkan daya saing usaha Batik dan TenunRiau yang merupakan salah satu ciri khas Budaya Melayu melalui peningkatanefisiensi biaya produksi. dan menggunakan teknik pemasaran dengan cloudcomputing (computer awan). Pada saat ini hasil kerajinan Batik dan Tenun Riaumulai dikembangkan dan mulai diminati oleh masyarakat. Pada awalnya Tenun danBatik hanya dipakai pada acara tertentu dan digunakan oleh kalangan tertentu danUsia tertentu. Dengan berkembangnya disain dan corak Batik maka pada saat iniBatik dan Tenun telah berkembang penggunaanya tidak hanya pada acara resmi,atau hanya digunakan oleh kalangan tertentu. Batik dan Tenun Riau mulaidigunakan oleh masyarakat umum dan para kawula muda. Akan tetapi Tenun danBatik Riau sebagai salah satu pakain budaya melayu masih kalah dibandingkanBatik dan Tenun daerah lain. Hal ini disebabkan biaya produksi yang cukup tinggidan pemasaran yang masih kurang. Dari data yang dikumpulkan kendala yangdihadapi dalam produksi tenun adalah bahan baku berkualitas susah didapatkan.Bahan baku masih bersumber dari luar provinsi Riau bahkan luar negeri. Selain itukurangnya tenaga kerja juga merupakan kendala utama dalam produksi tenun.Masyarakat Riau sendiri banyak yang tidak berminat untuk melakukan pekerjaanmenenun, sehingga sumber tenaga kerja juga banyak berasal dari luar daerah Riau.Hal ini menyebabkan kurang berkembangnya produksi tenun dan dikhawatirkanjuga dapat menurunkan minat masyarakat Riau sendiri dalam peningkatan budayatenun.Keywords : Tenun dan batik, biaya produksi
MEDIASI KONFLIK PERAN DAN KEADILAN PROSEDURAL DALAM HUBUNGAN PENGUKURAN KINERJA DENGAN KINERJA MANAJERIAL Basri, Yesi Mutia
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 2
Publisher : UI Scholars Hub

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

Abstract

This study explores managerial behavioral responses associated with performance measurement system. Design of performance measurement system is investigated financial and non-financial measures related to the four perspectives of Balanced Scorecard (BSC). This paper examines whether a role conflict and procedural fairness affect the relationship between performance measure and managerial performance. Based on a sample of 67 managers of regional Bank in Pekanbaru, the results from a structural model tested using Partial Least Squares indicate a relationship between performance measurement system and managerial performance is mediated by a role of conflict. However, this study not supported that procedural fairness mediated relationship between performance measurement system and managerial performance. These results may have important theoretical and practical implications.
Internal Whistleblowing: Analysis of Personal Characteristics and Organizational Commitments with Ethical Climate as Moderating Variables Harry Setiadi; Rita Anugerah; Yesi Mutia Basri
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.328

Abstract

The desire of individuals within an organization to be willing to take whistleblowing actions will be very beneficial for the organization to achieve its goals. However, the desire or intention to carry out internal whistleblowing is still low in practice. This can be caused by organizational commitment, Personal Cost, Machiavellian Character, and Ethical Climate. This study examines and analyzes the effect of organizational commitment, personal cost, and machiavellian character on the intention to carry out internal whistleblowing with an ethical climate as a moderating variable. This research was conducted using a survey method by distributing questionnaires to civil servants in the finance department of the Riau Provincial Government. The non-probability sampling technique does the sampling technique. Seventy-three questionnaires can be used. Data analysis using WarpPLS 7.0. The findings of this study suggest that the intention to engage in internal whistleblowing is influenced by organizational commitment, personal cost, and Machiavellian character. The influence of organizational commitment, personal cost, and machiavellian character on the intention to engage in internal whistleblowing can be moderated by the ethical context
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.
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