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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 Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Akuntansi 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) Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Economics and Business UBS Jurnal Minfo Polgan (JMP) Jurnal Ekonomika Dan Bisnis 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 Perkembangan Kajian Sosial Equity Jurnal kiprah pendidikan Jurnal Inovasi Kerja Nyata (JIKN)
Devi Safitri
Universitas Riau
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PENGARUH GOOD GOVERNANCE, BUDAYA ORGANISASI, GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI, DAN PENGENDALIAN INTERN TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris- Pada SKPD Kabupaten Pelalawan) Muhammad Andri Prayoga; Desmiyawati '; Devi Safitri
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

The purpose of this study was to test the Effect of Good Governance, Organization Culture, Leadership Style, Organizational Commitment and Intern Control on Local Government Performance (Study In SKPD of Pelalawan). The location of this research is all SKPD of Pelalawan Regency. In this study, the population used is SKPD of Pelalawan Regency. Respondents in this study is the structural officials involved in drafting the budget. In total there are 31 SKPD. Every SKPD will be given three questionnaires, so the number of questionnaires distributed is 93 pieces. The data used are primary data. Data Collection Techniques of field research and literature. The analytical method used in this research is multiple regression analysis.Based on the analysis, the conclusions of this research are: 1) There is a significant effect of Good Governance on Local Government Performance. 2) There is a significant effect of Organization Culture on Local Government Performance. 3) There is a significant effect of Leadership Style on Local Government Performance. 4) There is a significant effect of Organizational Commitment on Local Government Performance. 5) There is a significant effect of Intern Control on Local Government Performance. Based on the research results it was concluded that the determination coefficient is 61.6%. It means that 61.6% of Local Government Performance variations can be explained by the variable Good Governance, Organization Culture, Leadership Style, Organizational Commitment and Intern Control. While 38.4% is explained by other variables outside the model.Keywords: Good Governance, Organization Culture, Leadership Style, Organizational Commitment, and Intern Control
Pengaruh partisipasi anggaran terhadap kinerja aparat pemerintah daerah melalui komitmen organisasi dan persepsi inovasi sebagai variabel intervening (studi empiris pada satuan kerja perangkat daerah kabupaten siak) Nuriani '; Restu Agusti; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The research aims to examine the budget participation empirical evidence on the performance of local government in Siak either directly or indirectly through the variables between organizational commitment and perceptions of innovation. The sample used this research using purposive sampling technique with a total of 129 respondents. The population was 45 SKPDs Siak. Methods of data analysis used in this study is the analysis path with the help of software SPSS Version 17.0.The results showed that the presence of a direct effect of budgetary participation on the performance of local government. Budgetary participation also directly affects organization commitment and perception of innovation. But, budgetary participation did not indirectly affect performance of local government via organizational commitment and perception of innovation as a variable invervening.Keywords: Budget Participation, Local Government Officials Performance, Organizational Commitment, Perception of innovation.
PENGARUH GOOD GOVERNANCE, STANDAR AKUNTANSI PEMERINTAHAN DAN SISTEM PENGENDALIAN INTERN TERHADAP AKUNTABILITAS KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Siak) Umi Salamah; Kamaliah Kamaliah; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of good governance, government accounting standards and internal control systems to financial accountability with organizational commitment as a moderator. The population in this study is the financial section of the regional apparaturs organization (OPD) Siak Regency as many as 26 OPD and taken 3 respondents. The questionnaire distributed to 78 respondents, and successfully collected again with complete answers obtained from taken by the method of purposive sampling. Each of the population represented 3 respondents namely head of finance, treasurer, and finance staff. The questionnaires were distributed to respondents, and were collected again with complete answers obtained from 87 respondents. Methods of data analysis used in the study This is a moderate multiple regression with the help of SPSS 21.00 software. The results of partial and simultaneous research indicate that good governance, government accounting standards and internal control system significantly influence financial accountability. So also good governance, government accounting standards and internal control system significant effect on financial accountability moderated by organizational commitment have significant effect with significant level <0,05. Regression analysis yields coefficient of determination (R2) square equal to 0,518 meaning 51,8% variation of dependent variable can be explained by variation of independent variable independent variable in this research able to influence dependent variable, While the rest equal to 48,2% influenced by other variable which not Included in this study.Keywords: good governance, government accounting standards, internal control system, organizational commitment
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2014 Elyzabeth Missi Laurdika Simamora; 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

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Abstract

This study aims to investigate the influence of company size, profitability, board size, firm age on the disclosure of corporate social responsibility. The sample used in this research is manufacturing companies listed on the Stock Exchange in 2014. The data used in this research is secondary data. The collection of data by the method of documentation, which is a means used to obtain data in the form of annual reports published by the companies sampled in the period 2014 on the website of the Stock Exchange (www.idx.co.id) by tracking the company's annual report were selected to be sampled research. As a guide then use the check-list or a list of questions yangt contains items responsibility disclosure sosial.Metode analysis of this study using multiple regression analysis using SPSS version 20.0. The results of this study indicate that the independent variables company size, profitability, board size has no significant effect on the disclosure of corporate social responsibility at a significant level (α)> 0.05, whereas the life of a significant effect on the disclosure of corporate social responsibility at the (α ) <0.05. Results ajusted R-Square-test of independent variables on the dependent variable was 42.1% While the remaining 57.9% is influenced by other variables not examined in this study.Keywords : Size, profitability, Commissioners, age, and Corporate social responsibility
PENGARUH PARTISIPASI PENGANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN INFORMASI ASIMETRI DAN KEKOHESIVAN KELOMPOK SEBAGAI VARIABEL MODERASI (Studi Empiris pada Pemerintah Kabupaten Kampar) Robinka Gultom; Zulbahridar Zulbahridar; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Public sectors use performance-based budgeting system that is an efficient and participation development process, and use performance as a benchmark for the achievement of local goverment’s budgeting target. However, the performance-based assessment motivates agents to perform budgetary slack for the sake of a better future career. The purpose of this research is to explore the influence of budgeting participation and budget goal clarity on budgetary slack with information asymmetry, and group cohesiveness as moderating variables. The population of this research was 45 SKPD offices of Kampar Regency. This research use purposive sampling with the final sample of 84 participants. This research use primary data bu disseminating the questionnaire. Multiple linear regression and MRA was used in this research as technical analysis to test the hypothesis. The result of this research showed that budgetary participation and budget goal clarity significantly influenced budgetary slack. Information asymmetry as a moderating variables was able to influence the relationship between budgetary participation to budgetary slack and budget goal clarity to budgetary slack. Group cohesiveness as a moderating variable was able to influence the relationship between budgetary participation to budgetary slack. At the same time, group cohesiveness was unable to influence the relationship between budget goal clarity and budgetary slack.Keywords : Budgetary Participation, Budget Goal Clarity, Information Asymetry, Group Cohesiveness, Budgetary Slack.
Analisis faktor-faktor yang mempengaruhi pergantian kantor akuntan publik (auditor switching) Agus Rianda; Raja Adri Satriawan; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study examined the effects of going concern audit opinion, management change, KAP size, client size and financial distress on auditor switching.The sample of this study is 44 of Manufacturing Companies Listed On The Stock Exchange (BEI) during 2011-2013. Analytical techniques used to perform the hypothesis testing is purposive sampling. Data are analyzed using logistic regression method using SPSS (Statistical Product and Service Solution) 17 version.The results showed that the going concern audit opinion, KAP size, client size and financial distress had a effect to auditor switching. But management change had not effect to auditor switching. Going concern audit opinion showed coefficient -0,291 with the signification values 0,003. This the decision made is to accept hypothesis H1. Management change showed coefficient -0,204 with the signification values 0,287. This the decision made was to reject hypothesis H2. KAP size showed coefficient -0,106 with the signification values 0,000. This the decision made is to accept hypothesis H3. Client size showed coefficient -2,501 with the signification values 0,013. This the decision made was to reject hypothesis H4. And the financial distress showed coefficient 1,453 with the signification values 0,034. This the decision made is to accept hypothesis H5.Keywords : auditor switching, going concern audit opinion, management change, KAP size, client size, financial distress.
Pengaruh karakteristik individual dalam pembuatan keputusan berbasis etis berdasarkan perkembangan moral cognitive melalui intervening deontologi moral evaluation auditor Zulman &#039;; Emrinaldi Nur DP; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research is to find out the effect of time pressure, audit risk, cognitive moral development and deontology moral evaluation into audit procedure’s premature sign off from individual characteristic’side in making ethical decision. This research used premature stopping attitude of audit procedure as the dependence. Recently, this unethical attitude seems to be risky thing because it indicates that auditors are not consistent about their responsible and ethics.Population of this research is all independent auditors working in KAP in Pekanbaru, Padang and Batam. While sample are those who work in KAP kotaPekanbaru, Padang and Batam. Sampling was done by purposive sampling method. The number of sample used are 69 respondents. Data is analyzed by PLS analysis technique (Partial Least Squeare) using SmartPLS software.Result shows that time pressure has significant effect to audit procedure’s premature sign off, cognitive moral development and deontology moral evaluation have non significant negative effect to audit procedure’s premature sign off. Beside that, there is also a significant connection between somebody’s cognitive moral development and deontology moral evaluation. Fifth TStatistic tes simultaneously has no effect to audit procedure’s premature sign off. Only 23,8% variability construct premature stopping attitude of audit procedure, and the rest 76.2% explaineby other variable outside this research.Key word: premature sign off, time pressure, audit risk, cognitive moral development, deontology moral evaluation.
PENGARUH KOMPETENSI STAF AKUNTANSI, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAN PENGELOLAAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada SKPD Kota Bukittinggi) Putra Mhd Nazrin; M.Rasuli &#039;; Devi Safitri
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 research was conducted on employees SKPD Bukittinggi City. This research was included in the quantitative research. The type of data used in this research is the primary data by source. And then, in data collections sampling was conducted with a purposive sampling method (Sugiyono,2012: 392) with respondents as many as 87 employees who working in SKPD Bukittinggi City. Data were analyzed using multiple regression with SPSS version 20. This research aimed to know the influence of the Competency Of Accounting Staff, Application Of Financial Accounting System Of Local And Financial Management On The Quality Of Government Finance Report. The main problem that researcher descriptions are as follows: to see how many significant relationship between the dependent variable to the independent variable. The results of this research showed that Competency Of Accounting Staff have influence to the Quality Of Government Finance Report, Application Of Financial Accounting System have influence to the intention to carry out an Quality Of Government Finance Report, and Financial Management have influence to the intention to the Quality Of Government Finance Report. So that all the hypotheses presented in this research received.Keywords : Quality Of Government Finance Report, Competency Of Accounting Staff, Application Of Financial Accounting System, Financial Management.
PENGARUH PENGENDALIAN INTERN DAN SUMBER DAYA MANUSIA BIDANG AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Pada SKPD di Kabupaten Tebo) Anis Maghfiroh; Muhammad Rasuli; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to examine the effect of internal control and human resources to the quality of local government financial reports. This research is quantitative. The population in this study section finance / accounting at SKPD in Tebo regency, where the number 26 SKPD studied. 104 questionnaires were distributed and the number of questionnaires that can be analyzed as much as 76 questionnaires. Data collection method is by distributing questionnaires. Data analysis techniques using multiple regression t test using SPSS software version 20.0.Results from this study showed that the variables of internal control and human resources in accounting affects the quality of local government financial reports. For government agencies are expected to improve the quality of performance in terms of financial management with attention and improve the quality of its human resources adequate accounting internal control in order to produce financial statements quality of local government.Keywords: internal control , human resources, financial reports, and government
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGELAPAN PAJAK (Studi pada Wajib Pajak Orang Pribadi Yang Terdaftar di Kantor Pelayanan Pajak Pratama Tampan) Lya Octavia; Desmiyawati Desmiyawati; Devi Safitri
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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This study aimed to examine the effect of the tax justice, tax rate, tax system, tax information and technology, precision possible fraud detected and government appropriation to tax evasion. The population in this study were all individuals who become individual taxpayers registered in the Primary Tax Office Tampan. types of samples used by researchers is convinience sampling. The samples in this study were the individual taxpayer whoever enjoyed the service at the Tax Office Primary Tampan Pekanbaru. The samples used in this study was 100 respondents. This hypothesis is then tested using multiple linear regression analysis with SPSS version 20. These results indicate that tax fairness, tax rates, the tax system, taxation and information technology and the possibility of fraud detected effect on tax evasion. While the accuracy of government does not affect the allocation of tax evasion. The magnitude of the effect of the independent variable on the dependent variable was 74.1%. While 25.9% are influenced by other variables not included in this regression model.Keyword: tax justice, tax rate, tax system, tax information and technology, precision possible fraud detected and government appropriation
Co-Authors ', Kamaliah , JOKO Abdillah, Muhammad Raihan Dzaky Ade Irma Ade Irma Suryani Agus Rianda Aisah Fachrunisa Al Farisa, Nayla Alex B. Akbar Sitompul Alexanders, Miechael Amir Hasan Andini Rahmatika Putri Andreas &#039; Andreas Andreas Anggraini, Haryeni Sastra Anis Maghfiroh Annisa Annisa 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 Devi Hartati Dewi Kartika 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 Fadia Khairunnisa Ghardini, Annisa Hafizah, Raihatul Haiyul Fadhli Hana Noviatna Hardi Hardi Hardi Hardi Hardi, Hardi Hardivan, Hardivan Hasanah, Sari Uswatun Haznadila Aulia Sanyora Helina, Erna Herlina Helma Musyafa, Muhammad Hengki Wijora Hidayat, Gugum Agung Idzan, Nur Kamilah Ika Kartika Indah Sri Maharani, Indah Sri Indra Hidayat Indradewa, Rhian Intan Mahalayat Jailani Sidik Kamaliah &#039; Kamaliah - Kamaliah -, Kamaliah Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kartomo, Kartomo Kirmizi Ritonga La Ode Turi Lasmana, Andi Lestari, Wita 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 Meri, Meri Muhammad Andri Prayoga Muhammad fauzan Munjiatun Munjiatun, Munjiatun Muti’ah, Try Hadirah Nailul Huda Nasrizal Nasrizal, Nasrizal Ning Umbar Susilowati Ningsih, Sunarti Maili Nofriyanti Noveirina, Ditta Novita, Vivin Nur Azlina Nur Azlina Nurhaliza Nurhaliza Nuriani &#039; Nurmairina Nurzakyya Tinnisa Oktari, Vera Oviliza Haryuli Pratiwi, Erniza Purnomo, Nanto Putra Mhd Nazrin Putra Rizky Gustianda Putra, Rizki Agus Putri, Anisa Ika Putri, Sella Hilmalia Nur Al Putria Hafsadillah Rafika Sary Rahman, Aulia Rayendra Rahman, Rizki Abi 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 Anjriani Saputri Ria Nelly Sari Rifani, Mhd Rizki Pratiwi Robinka Gultom Rosdiana, Nanin Sabilillah, Rhalia Sakinah, Sani Salma, Atika Sandie Davitra Alfitriady Sari, Cendy Septania Sari, Felia Novita Sari, Nilam Kencana Selviana, Indah Sem Paulus Silalahi Sem Paulus Silalahi Septi Indriyani Sherly Handayani Safitri Shinta Kurnianingsih Sihite, Vorarta Adelia Kristauli Sihombing, Ginna Veronica Sinata, Novia SITI KHOLIFAH Siti Raihani Siti Sarah Suhairi Suhairi Suhairi Sumbarita, Silvia Sumiyati - Supriono Supriono Supriono Syahrum Agung Syilvi Fajria Utami, Syilvi Fajria Syukur, Dudung Abdul Tahany Nur Fadhilah Taufeni Taufik Tissa Nurul Husna Tiya Restika Putri Tria Warastuti Ucu, Nurjanah Umi Salamah Utra Wahidi Veronica, Syndi Ayu Vona Dwi Nugraha Wahidah, Lutfiana Nurul Wanda Hamidah Widyani hasibuan Wirda Hayati Yeandrawita - Yesi Mutia Basri Yoga Yuniadi Yuneita Anisma Yuneita Anisma Yurnilawati, Yurnilawati Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini Yusralaini, Yusralaini Zamri, Wiedya Alfitrya Zarefar, Arumega Zirman Zirman Zirman Zirman Zirman Zirman, Zirman Zulbahridar -, Zulbahridar Zulbahridar Zulbahridar Zulman &#039;