Article Per Year (5 Year)
p-Index From 2020 - 2025
6.414
P-Index
This Author published in this journals
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

Published : 96 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 96 Documents
Search

 1   2   3   4   5 
PENGARUH AUDIT OPERASIONAL DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PELAYANAN KESEHATAN INSTALASI RAWAT INAP RUMAH SAKIT (STUDI PADA RUMAH SAKIT MILIK PEMERINTAH DI PEKANBARU) Shinta Kurnianingsih; Yuneita Anisma; Devi Safitri
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 4 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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

Abstract

This study aims to find out about (1) the effect of operational audits on the effectiveness of inpatient health care services in Government-Owned Hospitals in Pekanbaru, (2) the effect of internal control on the effectiveness of inpatient health care services at Government-Owned Hospitals in Pekanbaru. This study uses primary data by distributing questionnaires to the intended respondents. The population in this study is a government-owned hospital in Pekanbaru. All of these populations are directly used as research samples. There are 8 government-owned hospitals in Pekanbaru that are used as research samples. Hypothesis testing is done by using partial testing (t test) to determine whether the variables that occur in the study sample are influenced by operational auditing and internal control significantly influence the effectiveness of health services. The statistical test aids used are SPSS version 23.0. The results showed that operational audit and internal control had an effect on the effectiveness of hospital services. Operational audit has a significant effect (0,000 <0.05) and internal control has a significant effect (0,000 <0.05). R square value is 0.508 which means that 50.8% of the effectiveness of health service variables can influence operational audits and internal controls.
PENGARUH KOMPETENSI APARATUR, KOMITMEN ORGANISASI, PEMANFAATAN TEKNOLOGI INFORMASI, PARTISIPASI MASYARAKAT DAN SPI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI KABUPATEN INDRAGIRI HULU Siti Sarah; Taufeni Taufik; Devi Safitri
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 4 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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

Abstract

This study aims to examine the influence of the The Effect of Aparatur Competency, Organizational Commitment, Utilization of Information Technology, Community Participation and Internal Control systems of the Accountability of Village Management in Kabupaten Indragiri Hulu. The population used in this study were 16 villages in Kecamatan Batang Cenaku, Kecamatan Batang Gansal, Kecamatan Kuala Cenaku and Kecamatan Rengat Barat. The samples in this study were village head, the village secretary, the financial affairs, the planning board, the government desk, and the head of administration and general affairs. Data collection in this research is using purposive sampling, where total respondents in this research is 96 peoples. Data analysis was done ith multiple linear regression model with SPSS software 22.0 version. The results obtained that the Aparatur Competency, Organizational Commitment, Utilization of Information Technology, Community Participation and Internal Control systems have a significat effect on Accountability of Village Management. Penelitian ini bertujuan untuk menguji pengaruh kompetensi aparatur, komitmen organisasi, pemanfaatan teknologi informasi, partisipasi masyarakat, dan sistem pengendalian internal terhadap akuntabilitas pengelolaan dana desa di Kabupaten Indragiri Hulu. Populasi yang digunakan dalam penelitian ini adalag 16 desa di Kecamatan Batang Cenaku, Kecamatan Batang Gansal, Kecamatan Kuala Cenaku and Kecamatan Rengat Barat. Sampel dalam penelitian ini adalah Kepala Desa, Sekretaris Desa, Kaur Keuangan, Kaur Pemerintahan dan Kaur Perencanaan dan Kaur Tata Usaha dan Umum. Pengumpulan data dalam penelitian ini menggunakan puposive sampling, dimana total responden dalam penelitian ini berjumlah 96 responden. Analisis data dalam penelitian ini dilakukan dengan model regresi linear berganda dengan program SPSS 22. Hasil yang diperoleh dari kompetensi aparatur, komitmen organisasi, pemanfaatan teknologi informasi, partisipasi masyarakat, dan sistem pengendalian internal memiliki pengaruh yang signifikan terhadap akuntabilitas pengelolaan dana desa.
FRAUD ON GOVERNMENT: REVIEWED FROM ORGANIZATIONAL ETHICAL CULTURE, LEADERSHIP STYLE, AND LOVE OF MONEY Annisa Mutia Rama Fade; Yesi Mutia Basri; Devi Safitri
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 1 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v7i1.32717

Abstract

Fraud is actions and acts against the law that usually occur in an organization. The purpose of this study was to see how the influence of organizational ethical culture, leadership style, and love of money on fraud in Pekanbaru City Government ASN. The population in this study is the State Civil Apparatus (ASN) at the Pekanbaru City Government, as many as 7417 people. This study uses quantitative methods. The sampling technique used purposive sampling, with the characteristics of ASN who have a position and have work experience in a position of at least 1  year.The data collection technique used a questionnaire by distributing it directly to the Pekanbaru City Government OPD and also sending a questionnaire via google form. There were 207 questionnaires analyzed. The results of data analysis using WarpPLS 7.0 show that organizational ethical culture and leadership style have a negative effect on cheating in Pekanbaru City Government ASN, while love of money has a positive effect on fraud in Pekanbaru City Government ASN. The results of this study have a contribution to the government in efforts to reduce and prevent fraud, especially in the government sector.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kota Dumai) Raja Yoga Gustika Armel; Azwir Nasir; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aimed to identify the competence of human resources, the impact of government accounting standards, the use of information technology and internal control systems on the quality of government financial reports Dumai. The study was conducted in Dumai SKPD government. Determination of sample criteria based on the premise that the Administrative Unit-Regional Financial Officer Job (KDP-SKPD), the department of finance and treasurer SKPD staff directly involved in the planning, implementation, administration, reporting, accountability and financial oversight of the area. the sample is determined by using purposive sampling and respondent amounted to 87 people. The data used are primary data. Data were collected through questionnaires. Data were analyzed using data analysis techniques to assess the outer SmartPLS models: Convergent Validity, Composite Discriminant Validity and Reliability. The results of this study indicate that the competence of human resources, government accounting standards, the use of information technology and internal control systems to significantly affect the quality of financial reporting. Quality variable Financial Statements (KLK) of 0.89. This shows that 89% of the variable quality of financial reports may be affected by the competence of human resources, utilization of information technology, the implementation of SAP and internal control systems. And the balance of 11% influenced by other factors.Keywords: accounting, control, competencies, technology, and quality
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSONAL AUDITOR INDEPENDEN TERHADAP PERILAKU DISFUNGSIONAL AUDIT (Studi empiris pada Auditor di KAP Pekanbaru dan Padang) Rizki Pratiwi; Azwir Nasir; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

Audit dysfunctional behavior is behavior that justifies the occurrence of irregularities in the audit, which resulted in a decrease of audit quality, both directly and indirectly. Such as manipulation by the auditors in the audit assignment in order to achieve the target of individual work. This study aims to examine and analyze the effect of locus of control, work experience, underreporting of time and job stress on dysfunctional behavior audit. The study population is the auditor who works at KAP Pekanbaru and Padang. The number of respondents of the study was 65 copies, only 50 copies that can be processed. The sample is determined by purposive sampling method, data analysis techniques using Structural Equation Model (SEM) with the help SmartPLS version 3.0 was used to test whether the independent variables affect the dependent variable. The result of this study shows that the locus of control, work experience, underreporting of time, job stres have the possitive to the dysfunctional audit behavior. The results showed that the locus of control, work experience, underreporting of time and job stress affect the audit dysfunctional behavior in KAP pekanbaru and padang. The results also showed the contribution of independent variable influence on the dependent variable is equal to 92%. While the remaining 8% is influenced by other variables not included in this SmartPLS model.KeyWords : Locus of Control, Work Experience, Underreporting of Time, Job Stress.
PENGARUH MOTIVASI DAN PENGETAHUAN UNDANG-UNDANG NO.5 TAHUN 2011 TENTANG AKUNTAN PUBLIK TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (Studi Kasus Pada Mahasiswa Akuntansi Universitas Riau, Universitas Islam Negeri Sultan Syarif Kasim Riau, Universitas Islam Riau dan Universitas Lancang Kuning) Septi Indriyani; Nur Azlina; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aims to find and obtain empirical evidence about the factors that affect the interests of accounting students to follow PPAk. Respondents in this study are students majoring in accounting who are studying strata 1 at the University of Riau, UIN Sultan Syarif Kasim, Islamic University of Riau, and the University of Lancang Kuning. The method of determining the samples used in this study is purposive sampling, while the method of data collection using questionnaire method with the number of students who become the sample of this study is 93 students from four universities. This research is a quantitative model with data analysis method including validity test, reliability test, normality test, classical assumption test: heteroscedasticity and multicolinearity, determinant coefficient test and hypothesis test: t test using SPSS 21.00 for data processing. The results of this study indicate that career motivation, quality motivation, and knowledge of Law number 5 of 2011 on public accountants affect the interest of accounting students to follow PPAk. Meanwhile, economic motivation does not affect the interest of accounting students to follow the education of accounting professions.Keywords: interest, motivation, career motivation, quality motivation, economic motivation, knowledge of Law number 5 of 2011 on public accountant, interest to follow the education of accounting professions
Pengaruh keahlian dan independensi terhadap kualitas audit dengan orientasi etika dan pengalaman kerja sebagai variabel moderasi pada BPKP Riau Hengki Wijora; Emrinaldi Nur DP; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

Audit quality is a complex its concept and difficult to understand, so that there is an error in determine the nature and quality. This is proved from the many research with many dimensions of audit quality. The purpose of this research is to explore the influence of expertise in auditing and independence to audit quality with ethical orientation and work experience as moderation variable. The population in this research is auditors of BPKP Riau. The sampling design of this research is purposive sampling with the final sample 47 auditors. This research used primary data by dissemination of the questionnaire conducted auditors of BPKP Riau. Used in this research as technical analyse for test hypothesis multiple linear regression and MRA. The results of this research showed that expertise and independence significant influence to audit quality, while ethical orientation and work experience as moderation variables proved unable to influence relationship expertise and independence to audit quality.Keywords : Expertise, Independency, Ethical Orientation, Work Experience, Audit Quality
PENGARUH PENGALAMAN AUDITOR, KOMPLEKSITAS AUDIT, DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT DENGAN VARIABEL MODERATING PEMAHAMAN TERHADAP SISTEM INFORMASI (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Medan dan Padang) Alex B. Akbar Sitompul; M Rasuli; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

In the face of competition between firms issue that increasing and accompanied by many problems faced by companies in Indonesia, company managers require the services of an accountant, in particular public accounting firm whose duties carry out audit of the financial statements. What has been presented in accordance PABU (Prinsip Akuntansi Berterima Umum) that is SAK (Standar Akuntansi Keuangan). Then, the influence of independent variables which include the complexity of the audit, the auditor's experience, time budget pressure, audit quality and understanding against information systems particularly in Kantor Akuntan Publik (KAP) Medan, Padang, Pekanbaru. From some of these variables, it can be concluded that all the variables affects the quality audit so that the auditor should be prepared with some of these variables so that the quality of audit in accordance with wishes of the client and the auditor.Keywords: auditor, experience, complexity, time and systems
PENGARUH SOSIALISASI PERPAJAKAN, KUALITAS PELAYANAN FISKUS, PEMAHAMAN TENTANG PERATURAN PERPAJAKAN DAN PENERAPAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus pada Wajib Pajak Orang Pribadi UMKM di Kantor Pelayanan Pajak Pratama Pekanbaru Senapelan) Zirman Zirman; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aimed to examine the effect of tax socialization, the quality of tax service, the understanding of taxation regulations, and the application of e-filing to the compliance of taxpayers of individuals of UMKM registered in KPP Pratama Pekanbaru Senapelan. Background problem in this research is still low compliance of taxpayer to entrepreneur of UMKM. Techniques in sampling using probability sampling with simple random sampling method and using slovin formula. Of the 100 questionnaires distributed, only 88 questionnaires can be processed. Data analysis technique used is multiple regression analysis and coefficient of determination processed with SPSS version 20. The results showed that the socialization of taxation, the quality of tax service, the understanding of tax regulations, and the application of e-Filing affect simultaneously to taxpayer compliance. This can be seen from the value of F arithmetic > F table (18.433 > 2.46). Partially, the socialization of taxation and application of eFiling has a significant effect on taxpayer compliance. While the quality of fiscal services and the understanding of tax regulations have no significant effect on taxpayer compliance. The result of determination coefficient (R2 ) shows that the overall ability of independent variable to influence the dependent variable is 44,5%. While the remaining 55.5% influenced by other variables not included in this study.Keywords : taxpayer compliance, tax socialization, fiscal service quality, understanding of tax regulations, e-Filing application
PEGARUH LABA RUGI, DEBT PROPORTION, DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG DENGAN UKURAN PERUSAHAAN DAN KOMPLEKSITAS OPERASI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Perbankan Dan Lembaga Keuangan Yang Terdaftar Di Bursa Efek Indonesia 2013 - 2014) Reza Mardi Putra; Ria Nelly Sari; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

The purpose of this research is to analyze theInfluence of Income, Debt Proportion,and Audit Opinion, on the Audit Report Lag with Company Size and Operation Complexity as Moderating Variable In Banking and Financial Institutionslisted on the Indonesia Stock Exchange(IDX). The sample consists of 82 financial companies that report their financial statement to BAPEPAM in the period of 2013-2014. The sample of this study was determined by purposive sampling method and secondary data then used.Statistical method used to test the research hypothesis is SPSS version 22.00 as the software for processing the data. The result prove that Income, Debt Proportion,and Audit Opinion,positively affect the Audit Report Lag. The result also prove thatCompany Size and Operation Complexitystrengthen the effect of Income, Debt Proportion,and Audit Opinion, on the Audit Report Lag.This is evidenced by the significant value of 0.000 <0.05. The value of Adjusted R Square of 0.243. All of the independent variables jointly influence dependent variables as much as 24.3%, while 75.7% is influenced by other unclear variable.Keyword: Income, Debt Proportion, Audit Opinion, Audit Report Lag
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;