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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) The Indonesian Accounting Review Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Accounting Analysis Journal Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA JRMSI - Jurnal Riset Manajemen Sains Indonesia Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Ilmiah Ilmu Sosial Jurnal Equity Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Diklat Review : Jurnal manajemen pendidikan dan pelatihan Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Studi Akuntansi dan Keuangan Indonesia (SAKI) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi Keuangan dan Bisnis Jurnal Riset Rumpun Ilmu Hewani (JURRIH) Journal Of Indonesian Social Society Jurnal RAK (Riset Akuntansi Keuangan) Health & Medical Sciences IIJSE Jurnal Pengabdian Masyarakat Accounting Analysis Journal Equity
Devi Safitri
Universitas Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERN, PENGAWASAN KEUANGAN DAERAH, DAN KOMITMEN MANAJEMEN TERHADAP KEANDALAN PELAPORAN KEUANGAN PEMERINTAH (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Ben Putra, Rizki Agus; Azlina, Nur; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This is consistent with the concept of reliability of the information in the financial statements that should be free of errors and misleading understanding of the material, presenting any facts honestly, and can be verified. This study investigated the influence of the quality of human resources, utilization of information technology, internal control, financial control area, management commitment. The sample studied consisted of 36 SKPD in Bengkalis. the analytical techniques used to test hypotheses is purposive sampling. Data were analyzed using multiple regression analysis using SPSS (Statistical Product and Service Solution) version 17. The results showed that the quality of human resources, utilization of information technology, internal control, financial control area, management commitment to have an influence on the reliability of financial reporting of local government , The quality of human resources shows the coefficient of 0.137 with significance value of 0.013. Utilization of information technology shows coefficient 0.247 with a significance value of 0.001. Internal controls showed coefficient 0.126 with a significance value of 0.008. Financial oversight regions shows coefficient 0.140 with a significance value of 0.008. Demonstrated management commitment koefiesn 0.408 with a significance value of 0.000. This decision was made are all variables significantly influence the reliability of financial reporting of local government ,Keyword : Quality resource, Information Technology, Internal Control, Supervision, Management, and reliability of financial.
PENGARUH PENGAWASAN PREVENTIF, PENGAWASAN DETEKTIF DAN PENGANGGARAN BERBASIS KINERJA TERHADAP EFEKTIFITAS PENGENDALIAN ANGGARAN. (STUDI EMPIRIS PADA SKPD KOTA DUMAI) Baskara, Bayu Yosa; Nasir, Azwir; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the Effects of Preventive Monitoring, Detective Monitoring, and Performance-Based Budgeting on Effectiveness Budgetary Control survey on the Lokal Government Unit (SKPD) district at Dumai of Riau Province as the research object. The population used in this study was 33 on the Lokal Government Unit (SKPD) at Dumai city of Riau Province. Sample in this research used the purposive sampling. The sample is head of department, head of division/secretary, and head of subsection. The amount of respondent in this research was 99, only 87 copy questonnaires can be proccessed This type of data is the primary data with collection method with questionnaires. The analysis data techniques using Structural Equation Model (SEM) with the help smartPLS ver. 3.0 was used to test whethe independent variables affect to dependent variables.The result of this study indicate that the variable of preventive monitoring, detective monitoring and Performance-Based Budgeting is influence the efectiveness budgetary control. The result also showed the contribution of preventive monitoring, detective monitoring, and performance-based budgeting on effectiveness Budgetary Control is equal 82,4%. While the remaining 17,6% is influenced by other variables not included in this smartPLS model.Keywords : Effect of Preventive Monitoring, Detective Monitoring, Performance Based Budgeting and Effectiveness Budgetary Control
FAKTOR FAKTOR YANG MEMPENGARUHI PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL (Studi Pada SKPD Pemerintah Kabupaten Bengkalis) Safitri, Devi
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The enactment of government regulation number 71 year 2010 about govermentaccounting standards based accrual and also enactment permendagri 64 2013about the application of government accounting standards based accrual on regionalgovernment bring big changes in financial reporting system in Indonesia, namelychange from the base cash toward accrual become the bases full in accrualrecognition goverment financial transactions. This research aims to analyse theinfluence of variable quality of human researces, information system, thecommitment of the organization, and communication to the application of accrualbased government accounting standards. This research conducted in Bengkalisdistrict using data primer namely data from questionnaires filled by respondents.Object used in this research is a work unit (SKPDs) particulary office, the agencyand the departement under the district government Bengkalis. The analytical toolused is multiple linear regression. The result of the research indicated that thevariabel quality of human researces, information system, the commitment of theorganization, and communication of its effect on applying the governmentaccounting standards based accrual.
PENGARUH PELATIHAN TEKNIS PERPAJAKAN, PROFESIONALISME, AKUNTABILITAS, PERENCANAAN PEMERIKSAAN PAJAK, BATASAN WAKTU DAN KONFLIK PERAN TERHADAP KINERJA PEMERIKSA PAJAK (Studi Empiris pada Pemeriksa Pajak yang Terdaftar di KPP se Kota Pekanbaru) Safitri, Devi
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 1 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The aim of this study was to examine the effect of taxation technical training, profesionalisme, accountability, planning of taxes inspection, deadline, and Role Conflict againts taxes’s inspectioning. Independent variables used in this study are taxation technical training, profesionalisme, accountability, planning of taxes inspection, deadline,and Role Conflict, while dependent variables in this study is the Performance Of Tax Inspectors. The populations used in this study are all of coming from pekanbaru’s taxes attandace where the total sample is used by 56 taxes employes that registered as taxes inspectoring at pekanbaru’s taxes attandance office. The sampling thecnique in which the number of observation use purposive method. The method of analysis of this study using multiple regression analysis with help of softwere SPSS version 20,0. This study used classic assumption test composed of normality test, heteroskedasity test, autocorrelation test, and multi collinearity test. While hypothesis test is down with t test. The results of this study indicate that all independent variables are taxation technical training, profesionalisme, accountability, planning of taxes inspection, and Role Conflict affect the Performance Of Tax Inspectors on the level of significant (α) <0,05. But the independent variable deadline cant affect the Performance Of Tax Inspectors on the level of significant (α) < 0,05, The coefficient of determination as big as 98,5% indicates that 98,5% of the variations that occur in the Of Tax Inspectors is affected by are taxation technical training, profesionalisme, accountability, planning of taxes inspection, deadline,and Role Conflict. While the rest of 1,5% were affected by other variabel that were not performed in this study.
PENGARUH PROFESIONALISME, KEPUASAN KERJA, MOTIVASI, DAN LINGKUNGAN KERJA TERHADAP KINERJA PEMERIKSA PAJAK (Studi Pada Pemeriksa Pajak KPP Pratama Bangkinang, KPP Pekanbaru Senapelan, KPP Pratama Pekanbaru Tampan, dan KPP Madya Pekanbaru) Matheus, Evan; Zirman, Zirman; Safitri, Devi
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 research objective was examined the influenceof profesionalism, job satisfaction, motivation and work environment on the performanxe tax inspectors (study of tax inspectors in kpp pratama bangkinang, kpp prarama pekanbaru senapelan, kpp pratama pekanbaru tampan, kpp madya pekanbaru)The data in this study is the primary data. The population in this study were the tax auditors who worked at KPP Pratama Bangkinang, KPP Pratama Pekanbaru Senapelan, KPP Pratama Tampan, and KPP Pratama Madya Pekanbabru.The sampling method used in this study census method. The sample used in this study were60 respondents. The method of data analysis used to the test the hypotesis is multiple regression analysis using SPSS version 21.The results of this studyprofesionalism, job satisfaction, motivation and work environmentis showed influence on the tax auditors performance. The magnitude of the effect caused by Adjusted R² by three variables is 89% of the dependent variable, while the remaining 11% is influenced by other independent variabel that are not observed in this study.Keywords: Profesionalism, job satisfaction, motivation and work environment.
PENGARUH PENGETAHUAN ANGGOTA DEWAN TENTANG ANGGARAN, POLITICAL BACKGROUND TERHADAP PENGAWASAN KEUANGAN DAERAH (APBD) DENGAN PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK SEBAGAI VARIABEL MODERATING (Studi Empiris DPRD Kota se Provinsi Sumatera Barat) Maisyarah, Maisyarah; Emrinaldi, Emrinaldi; Safitri, Devi
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 research aims to know about (1) the influence of board member's knowledge about budget to financial supervision daearah (APBD) (2) Influence of political background to financial supervision daearah (APBD) (3) Influence of community participation can moderate relationship between board member's knowledge about budget with local financial oversight (APBD). (4) The effect of public policy transparency may moderate the relationship between board council members' knowledge of budgets and the supervision of Regional Finance (APBD). This research uses purposive sampling method to get the sample for this research. . The population in this study is all member of DPRD cities in West Sumatra, the cities is Payakumbuh, Bukittinggi, Padang Panjang, Pariaman, Padang, Solok, and Sawahlunto. The sample used is 50 respondents. The technique of data gathering is by spreading the questionnaire. For analysis the hypothesis of these variable is using SmartPLS. The results show that (1) the relationship of Board Member’s Knowledge about the budget, with the supervision of local finance (APBD) in statistical value 4,790 and 2,580 (2) community participation is able to moderate the relationship between the board members' knowledge of the budget and the regional financial contro in statistical value 4,015 (3) transparency can not moderate the knowledge relation in statistical value 1,481 (4) political background has a negative relationship to local financial control (APBD) in statistical value 6,574 and 3,032.Keywords : Board Member’s Knowledge About Budget, Political Background, Regional Financial Supervision (APBD) , Participation Of Community, Public Policy Transparency
Pengaruh Kualitas Pelayanan Fiskus, Pemahaman Peraturan Perpajakan Dan Penerapan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak: Sosialisasi Perpajakan Sebagai Pemoderasi Devi Safitri; Sem Paulus Silalahi
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

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Abstract

This research is aimed to examine empirically effect of fiscus service quality, tax regulation comprehension, and e-filing system implementation on Small Medium Enterprises (SMEs) Personal Taxpayer obedience, with taxation socialization as moderating variable. Research samples are Personal SMEs registered in Tax Service Office (Kantor Pelayanan Pajak) Pratama Pekanbaru Senapelan. Sampling method uses purposive sampling, and sample size measured by Slovin formula. Analysis method uses Multiple Regression Analysis and Moderated Regression Analysis (MRA). Result of research shows that fiscus service quality and e-filing system implementation have no effect on taxpayer obedience partially, while tax regulation comprehension has significant effect on taxpayer obedience. Further, taxation socialization is failed to moderates the effect of fiscus service quality on taxpayer obedience. Taxation socialization is failed as well to moderates the effect of tax regulation comprehension on taxpayer obedience, and taxation socialization is failed to moderates the effect of and e-filing system implementation on taxpayer obedience.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK PENGUSAHA KECIL ORANG PRIBADI Azhari S; Devi Safitri
AKUNTANSI DEWANTARA Vol 4 No 1 (2020): AKUNTANSI DEWANTARA VOL. 4 NO. 1 APRIL 2020
Publisher : Universitas Sarjanawiyata Tamansiswa

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Abstract

This study examines the relationship of taxpayer compliance represented by the modernization of the tax administration system, tax sanction, understanding tax regulations and level of education. This research is a survey of peneltian by spreading the questionnaires and the data used is primary data. The population of this research is taxpayers of small-scale private entrepreneurs in KPP Pratama Pekanbaru Senapelan in 2019 with a turnover of less than 4,800,000,000 per year. The sample selection using the method of simple random sampling and the sample size is calculated by using the formula Slovin so obtained 100 respondents. The data analysis method used is Multiple Linear Regression Analysis by finding that partially modernizing of the tax administration system, taxation sanctions, understanding taxation regulations and level of education have a significant effect on tax compliance of small-scale private entrepreneurs in KPP Pratama the Pekanbaru Senapelan KPP.
PENGARUH KEBIJAKAN DIVIDEN, PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2015-2017) Rakha Magistra Sumarno; Enni Savitri; Devi Safitri
Procuratio : Jurnal Ilmiah Manajemen Vol 8 No 2 (2020): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

This research aims to analyze the effect dividend policy, enterprise risk management disclosure and capital structure related firm value. The population in this study are companies listed on the indonesia stock exchange for the period 2015-2017. The sampling technique used purposive sampling technique an obtained a sample of 30 companies. Analysis of the data used is multiple linier regression. The result of this study indicate that 1) dividend policy affect the firm value, 2) enterprise risk management disclosure affect the firm value, 3) capital structure does not affect the firm value. Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan dividen, pengungkapan enterprise risk management dan struktur modal terhadap nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Tekhnik pengambilan sampel menggunakan tekhnik purposive sampling dan diperoleh sampel sebanyak 30 perusahaan. Alat Analisa adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa 1) kebijakan dividen berpengaruh terhadap nilai perusahaan, 2) pengungkapan enterprisk risk management berpengaruh terhadap nilai perusahaan, 3) struktur modal tidak berpengaruh terhadap nilai perusahaan.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH DAN GAYA KEPEMIMPINAN TERHADAP KINERJA INSTANSI PEMERINTAH Sandie Davitra Alfitriady; Taufeni Taufik; Devi Safitri
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 5 No 2 (2020): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

This research aims to determine the effect of human resources quality, implementation of government internal control system, and leadership style on the performance of government institutions. This research was conducted at OPD Kepulauan Meranti Regency. The data used in this study are primary data that is questionnaires. The population in this study were employees who worked at the Regional Apparatus Organization in the Kepulauan Meranti Regency, amounting to 30 OPD. This study used purposive sampling. Data collection was done by distributing questionnaires to 90 respondents, and only 86 questionnaires we used in this study. The data analysis technique in this study used multiple linear regression analysis and was performed using SPSS 25. The results of this study indicate that (1) the quality of human resources does not affect the performance of government institutions with a regression coefficient of 0.974, (2) implementation of the government internal control system affect the performance of government institutions with a regression coefficient of 0.002, (3) leadership style affect the performance of government institutions with a regression coefficient of 0.009. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas sumber daya manusia, penerapan sistem pengendalian intern pemerintah dan gaya kepemimpinan terhadap kinerja instansi pemerintah. Penelitian ini dilakukan pada OPD Kabupaten Kepulauan Meranti. Data yang digunakan dalam penelitian ini adalah data primer yaitu kuesioner. Populasi dalam penelitian ini adalah pegawai yang bekerja pada Organisasi Perangkat Daerah di Kabupaten Kepulauan Meranti yang berjumlah 30 OPD. Penelitian ini menggunakan purposive sampling. Pengumpulan data dilakukan dengan cara membagikan kuesioner kepada 90 responden, dan hanya 86 kuesioner yang dapat digunakan dalam penelitian ini. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linier berganda dan dilakukan dengan menggunakan SPSS 25. Hasil penelitian ini menunjukkan bahwa (1) kualitas sumber daya manusia tidak berpengaruh terhadap kinerja instansi pemerintah dengan koefisien regresi sebesar 0,974, (2) penerapan sistem pengendalian intern pemerintah berpengaruh terhadap kinerja instansi pemerintah dengan koefisien regresi sebesar 0,002, (3) gaya kepemimpinan berpengaruh terhadap kinerja instansi pemerintah dengan koefisien regresi sebesar 0,009.
Co-Authors ', Kamaliah , JOKO Abdillah, Muhammad Raihan Dzaky Agus Rianda Aisah Fachrunisa Alex B. Akbar Sitompul Alexanders, Miechael Amir Hasan Andini Rahmatika Putri Andreas &#039; Anis Maghfiroh Annisa Ghardini Annisa Mutia Rama Fade Ariza, Dzihni Aurora Febria Azhari S Azizah, Wahyu Azrillia, Tia Azwir Nasir Baskara, Bayu Yosa Budiawati Supangkat Christanti Inviolita Dandi, Voedha Daniel Oscar Savero Desmiyawati &#039; Desmiyawati Desmiyawati Desni Irma Wika Ecin Kuraesin Eka Hariyani Eka Mira Rismayanti Elyzabeth Missi Laurdika Simamora Emrinaldi Emrinaldi, Emrinaldi EMRINALDI NUR DP Emrinaldi Nur Emrinaldi Nur Endah Aprimulki Enni Savitri Fadhillah Asri Ghardini, Annisa Haiyul Fadhli Hana Noviatna Hardi Hardi Hardi Hardi Hardi, Hardi Haznadila Aulia Sanyora Hengki Wijora Indah Sri Maharani, Indah Sri Indra Hidayat Intan Mahalayat Jailani Sidik Kamaliah &#039; Kamaliah - Kamaliah -, Kamaliah Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kirmizi Ritonga Liely Pamela, Liely Listia Rini Rahayu, Listia Rini Lya Octavia M. Rasuli M.Rasuli &#039; Maguantara, Muhammad Pandya Maisyarah Maisyarah Maqfiroh, Wirdarani Mardianti, Tengku Shella MARIA BINTANG Matheus, Evan Meilda Wiguna Meiriza Djohari, Meiriza Muhammad Andri Prayoga Muti’ah, Try Hadirah Nailul Huda Nasrizal Ning Umbar Susilowati Nofriyanti Nur Azlina Nur Azlina Nurbaiti Nurbaiti Nurhaliza Nurhaliza Nuriani &#039; Nurzakyya Tinnisa Oktari, Vera Oviliza Haryuli Pratiwi, Erniza Purnomo, Nanto Putra Mhd Nazrin Putra, Rizki Agus Putri, Sella Hilmalia Nur Al Putria Hafsadillah Rafika Sary Rahman, Aulia Rayendra Rahmatunnur, Siti Raja Adri Satriawan Raja Yoga Gustika Armel Rakha Magistra Sumarno Ramadhani, Runaily Ramona, Paula Rasuli &#039; Resi Gusrefika Restu Agusti Reza Mardi Putra Rezmika Oktasia Masnar Ria Nelly Sari Rifani, Mhd Rizki Pratiwi Robinka Gultom Sabilillah, Rhalia Sakinah, Sani Sandie Davitra Alfitriady Sem Paulus Silalahi Sem Paulus Silalahi Septi Indriyani Sherly Handayani Safitri Shinta Kurnianingsih SITI KHOLIFAH Siti Raihani Siti Sarah Sumbarita, Silvia Sumiyati - Supriono Supriono Supriono Syahrum Agung Syilvi Fajria Utami, Syilvi Fajria Syukur, Dudung Abdul Taufeni Taufik Tissa Nurul Husna Tiya Restika Putri Tria Warastuti Umi Salamah Utra Wahidi Vona Dwi Nugraha Wanda Hamidah Yeandrawita - Yesi Mutia Basri Yoga Yuniadi Yuneita Anisma Yuneita Anisma Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini, Yusralaini Zamri, Wiedya Alfitrya Zarefar, Arumega Zirman Zirman Zirman Zirman Zirman, Zirman Zulbahridar -, Zulbahridar Zulbahridar Zulbahridar Zulman &#039;