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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 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) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Minfo Polgan (JMP) 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 Jurnal kiprah pendidikan
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 Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH KONFLIK PERAN, KELEBIHAN PERAN, INDEPENDENSI, DAN KOMPETENSI TERHADAP KINERJA AUDITOR DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik Pekanbaru dan Padang) Endah Aprimulki; Kamaliah kamaliah; 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 examine the influence of role conflict, role overload, independency, and competency to auditor performance with spiritual intelligense as moderating variable (Empirical Study on Representation of Auditor at Pekanbaru and Padang. Respondents in this study are auditors who worked public accounting firm in Pekanbaru and Padang. The number of auditor that were visited in this study were 60 auditors from 12 public accounting firms. The method of determining the sample is by using purposive sampling method, while the data processing method used by reseacher are the multiple regression and moderate regression analysis and use SPSS version 20.00 as the software for processing the data. The result shows that the role conflict give a significant influence in auditors performance. Variable of role overload give a significant influence in auditors performance. Variable of independency give a significant influence in auditors performance. Variable of competency give a significant influence in auditors performance. Spiritual intelligent as moderating variable can moderate role conflict, role overload, independency, and competency on auditors performance.Keyword : role conflict, role overload, independency, competency, spiritual intelligence, auditor performance
PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK, MOTIVASI MEMBAYAR PAJAK DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada Wajib Pajak Orang Pribadi UMKM di KPP Pratama Tampan Pekanbaru) Resi Gusrefika; 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

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This study aims to examine the effect of taxpayer awareness, tax sanctions, tax motivation and level of education to taxpayer compliance. This research was conducted on Individual Tax Payer Of SMEs At Pratama Tampan Pekanbaru Tax Office. Population used in this research is all individual taxpayer of SMEs which registered at Pratama Tampan Pekanbaru Tax Office as much as 3.950 Taxpayer. The sample of this research is Individual Tax Payer of SMEs as much as 75 Taxpayers. Getting of data by using Simpel Random Sampling. Data analysis was done with multiple linear regression model with SPSS version 21.0 software. Result of the research was found that Taxpayer Awareness, Tax Sanctions and Tax Motivations have a direct influential on taxpayer compliance. But, Education Level has not direct influential on taxpayer compliance. From the results of the test F, found that the awareness of taxpayers, tax sanctions, tax motivation and education level simultaneously influential on taxpayer compliance with the value that > Ftabel is 7,835 > 2,46.Keywords : tax compliance, taxpayer awareness, tax sanctions, tax pay motivation and level of education
PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, KEADILAN DISTRIBUTIF, KEADILAN PROSEDURAL, DAN BUDAYA ETIS ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) AKUNTANSI (Studi Empiris Pada SKPD Kabupaten Kampar) Aisah Fachrunisa; Amir Hasan; 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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Abstract

This research was conducted to examine the effect of variable effectiveness of internal controls, distributive justice, procedural justice, and organization’s ethic culture on the fraud tendency of accounting in local work unit in kampar regency. Collecting data using questionnaires. Data of this research obtained from head and staff of accounting. Of the 96 questionnaires distributed, the number of returnees is 90 questionnaire and a questionnaire that can be processed a number of 86 questionnaires. Data were analyzed by using multiple regression (multiple regression) with the help of a computer program SPSS version 17.0. The results showed that the effectiveness of internal control and organization’s ethic culture influence on the fraud tendency of accounting. there is no effect among distributive justice and procedural justice on the fraud tendency of accounting.Keywords: effectiveness, control, justice, culture, and fraud
PENGARUH KEJELASAN SASARAN ANGGARAN, DESENTRALISASI DAN AKUNTABILITAS PUBLIK TERHADAP KINERJA MANAJERIAL SATUAN KERJA PERANGKAT DAERAH (Studi Empiris pada Satuan Kerja Perangkat Daerah Kabupaten Indragiri Hulu) Vona Dwi Nugraha; Restu Agusti; 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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Abstract

This research examine the effect of Budget goal clarity, Decentralization and Public accountability on SKPD managerial performance. The population on this research were SKPD at Indragiri Hulu, and sample was determined based on judgement sampling method total 116 and use slovin formula, so that with 54 respondents. Collected with a direct survey using questionnaire that sent to Top and Middle manager at every selected SKPD in the region of Padang. Multiple regression analysis are used as analysis method with using Statistical Package For Social Science (SPSS) as the tools. This research proves that 1) Budget goal clarity significant positive impact on SKPD managerial performance (H1 accepted), 2) Decentralization significant negative impact on SKPD managerial performance (H2 rejected), 3) Public accountability significant negative impact on SKPD managerial performance (H3 rejected). From this research we can suggest that: 1) For all unit of government in Indragiri Hulu region to increase the implementation of budget goal clarity, decentralization and public accountability. It will give a good impact on managerial performances at the SKPD. 2) For future research, it is better to use a direct interview method to the respondent. So that the answer collected from the respondent are more clearly. 3) For future researcher, it is better to add the other related variable.Keywords: Budget goal clarity, Decentralization, Public accountability, Manajerial performance.
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN INSTUTISIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) Daniel Oscar Savero; 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 aimed to determine the influence of independent directors, audit committee, institutional ownership and managerial ownership on the integrity of the financial statement. Independent variables used in this study are independent directors, audit committee, institutional ownership and managerial ownership, while the dependent variable in this study is the integrity of the financial statement are measured using conservatism index (C-Score).Populations used in this study is manufacture companies listed on IDX 2012-2014 where the total population is used by 10 companies. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 30 (10x3). Data analysis conducted with multiple regression model with help of software SPSS version 20,0.Of the result of the testing that has been done, the partial regression test(t test) showed that the independent variables independent directors, audit committee, institutional ownership and managerial ownership which has a significant influence on integrity of the financial statement. Its mean if the independent variabel independent directors, audit comittee, institutional ownership and managerial ownership grows, its can make change on integrity of the financial statement. and if the independent directors, audit comittee, institutional ownership and managerial ownership is being low, its can make integrity of the financial statement be low too.Keywords :Independent Commissioners, Audit Commite, Institutional Ownership and Managerial Ownership, Integrity of the Financial Report.
PERSEPSI MAHASISWA AKUNTANSI MENGENAI PENGARUH KEADILAN, SISTEM PERPAJAKAN, SANKSI PERPAJAKAN, DAN TRUST TO GOVERNMENT TERHADAP TINDAKAN PENGGELAPAN PAJAK (TAX EVASION) (Studi Pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau & Mahasiswa Akuntansi Fakultas Ekonomi dan Ilmu Sosial Universitas Islam Negeri Sultan Syarif Kasim Riau) Desni Irma Wika; 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

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Abstract

This research aim to test Justice influence, System Taxation, Sanction Taxation, and Trust To Government To Action Tax Evasion. Population in this research is active Student of Strata One ( S1) Accountancy at College Country ( PTN) exist in Pekanbaru town. Used by Sampels type researcher is sampling purposive. Sampels in this research is Student Majors Accountancy generation 2014 taking taxation concentration at College Country ( PTN) town pekanbaru namely University Riau and University Islam Country Sultan Syarif Kasim Riau. Used Sampel in this research is 192 responder. The hypothesis tested by using doubled linear regresi analysis with SPSS version 17.This result indicate that Justice and System Taxation have an effect on significant to action Tax Evasion. While Sanction Taxation and Trust To Government do not have an effect on significant to action Tax Evasion. Level of independent variable influence to dependence variable pursuant to Adjusted R Square is equal to 25,2% while the rest 74,8% influenced by other variable which do not the included in this regresi model.Keyword : Justice, System Taxation, Sanction Taxation, and Trust To Government.
PEGARUH KEADILAN, SISTEM PERPAJAKAN, DISKRIMINASI, KEMUNGKINAN TERDETEKSI KECURANGAN DAN INTENSITAS PEMERIKSAAN PAJAK TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKAPENGGELAPAN PAJAK (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Bangkinang) Muhammad Ammar; 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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The purpose of this research is to analyze Influence of Fairness, Tax System, Discrimination, Possibility of Fraud Detected, and Intensity of Tax Audit on the perception of tax payer on the ethics of tax evasion. The sample consists of 100taxpayers listed in the Tax Office of Pratama Bangkinang. The data that was used in this research was primary data and selected by using accidental sampling method, while the data processing methods used by research are the multiple regression analysis use SPSS version 22.00 as the software for processing the data.The result of the adjusted R-square showed that the value of the adjusted Rsquare is 0,721, which mean that 72.1% the ethics of tax evasion can be explain by the variation of the independent variables, while the other 27,9% explained by other variables which not included in this research. Results of hypothesis testing showed,the result indicate that fairness has affected the perception of taxpayer on the ethics of tax evasion. Tax system has affected the ethics of tax evasion, discrimination has affected the ethics of tax evasion, possibility of fraud detected has affected the ethics of tax evasion, and intensity of tax audit has affected the ethics of tax evasion.Keyword: fairness, tax,discrimination, fraud, and audit
PENGARUH PARTISIPASI ANGGARAN, INFORMASI ASIMETRI, KOMPLEKSITAS TUGAS DAN PENEKANAN ANGGARAN TERHADAP SENJANGAN ANGGARAN PADA INSTANSI PEMERINTAH DAERAH (Survei Pada SKPD Pemerintah Kabupaten Bengkalis) Yeandrawita -; 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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Abstract

This study aimed to test the effect of budget participation, information asymmetry, the emphasis budget and complexity of the task on the government budgetary slack in Bengkalis. Data was colleted by distributing questionnaires to the respondents. The population used in this study are staff / staff involved in the preparation of the budget, the number of samples taken at 128 people but the samples that can processed is 104 people. The data analysis technique used in this study is the technique of multiple regression analysis by using SPSS version 20.0. These results indicate the three variables that effect budgetary slack and only one variable that does not have an influence on budgetary slack. The result of this information asymmetry, the complexity in the task and budget emphasis have significantly effect on budgetary slack. While budget partiscipation don’t have significantly effect on budgetary slack.Keywords: Budget Participation, Information Asymmetry, The Complexity of The task, Budget Emphasis, and Budgetary Slack.
FAKTOR-FAKTOR YANG MEMPENGARUHI KESIAPAN PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL Fadhillah Asri; Yusralaini Yusralaini; 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

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Abstract

The purpose of this research is to analyze factors affecting the readiness of implementation of accrual-based government accounting standards at working unit level. This study was motivated by the issuance of PP 71 of 2010 about Government Accounting Standards which will be implemented in 2015. This research is conducted on 26 working units in Pekanbaru by using questionnaires. Data used in this research was 47 data. The independent variables in this research are human resources, organizational commitment, and supporting devices. The dependent variable is the readiness of the implementation of accrual-based government accounting standards. Multiple linier regression analysis was applied to analyze the data. The statistical results indicate that factors affecting the readiness of application of accrual-based government accounting standards are human resource and supprting devices. While the organizational commitment, is not affecting the readiness of application of accrual-based government accounting standards.Keywords: readiness of implementation of accrual-based government accounting standards, human resources, organizational commitment, and supporting devices
PERAN KEBIJAKAN DIVIDEN DALAM MEMODERASI HUBUNGAN RASIO KEUANGAN DENGAN NILAI PERUSAHAAN Putria Hafsadillah; Yusralaini Yusralaini; Devi Safitri
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 1 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

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Abstract

The purpose of this research was to analyze the effect of financial ratio on corporate value with dividend policy as moderation. Population on this research is all companies listed in Indonesia Stock Exchange (IDX) year 2015-2017. 108 companies selected using the purposive sampling method. Financial ratio used variable liquidity, solvency and profitability. The analysis method of this research is moderate regression analysis (MRA) by using SPSS 25 version. The result of this research shows that: liquidity has no significant effect on the corporate value, solvency and profitability has significant effect on the corporate value. Dividend policy has moderated relationship solvency and profitability with corporate value
Co-Authors ', Kamaliah , JOKO Abdillah, Muhammad Raihan Dzaky Agus Rianda Aisah Fachrunisa Al Farisa, Nayla Alex B. Akbar Sitompul Alexanders, Miechael Amir Hasan Andini Rahmatika Putri Andreas ' Anggraini, Haryeni Sastra Anis Maghfiroh Annisa Annisa 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 ' 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 Fadia Khairunnisa Ghardini, Annisa Hafizah, Raihatul Haiyul Fadhli Hana Noviatna Hardi Hardi Hardi Hardi Hardi, Hardi Hasanah, Sari Uswatun Haznadila Aulia Sanyora Helma Musyafa, Muhammad Hengki Wijora Idzan, Nur Kamilah Indah Sri Maharani, Indah Sri Indra Hidayat Intan Mahalayat Jailani Sidik Kamaliah ' Kamaliah - Kamaliah -, Kamaliah Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kirmizi Ritonga Liely Pamela, Liely Listia Rini Rahayu, Listia Rini Lya Octavia M. Rasuli M.Rasuli ' Maguantara, Muhammad Pandya Maisyarah Maisyarah Maqfiroh, Wirdarani Mardianti, Tengku Shella MARIA BINTANG Matheus, Evan Meilda Wiguna Meiriza Djohari, Meiriza Muhammad Andri Prayoga Muhammad fauzan Munjiatun Munjiatun, Munjiatun Muti’ah, Try Hadirah Nailul Huda Nasrizal Ning Umbar Susilowati Nofriyanti Nur Azlina Nur Azlina Nurbaiti Nurbaiti Nurhaliza Nurhaliza Nuriani ' 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 Rahman, Rizki Abi Rahmatunnur, Siti Raja Adri Satriawan Raja Yoga Gustika Armel Rakha Magistra Sumarno Ramadhani, Runaily Ramona, Paula Rasuli ' 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 sinata, novia SITI KHOLIFAH Siti Raihani Siti Sarah 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 Umi Salamah Utra Wahidi Vona Dwi Nugraha Wahidah, Lutfiana Nurul Wanda Hamidah Wirda Hayati 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, Zirman Zulbahridar -, Zulbahridar Zulbahridar Zulbahridar Zulman '