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All Journal Jurnal Ekonomi Jurnal Promosi Pendidikan Ekonomi Daya Saing : Jurnal Ilmu Manajemen Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Ekonomika Jurnal Inovasi Bisnis (Inovbiz) JURNAL PENDIDIKAN TAMBUSAI Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Accounting and Management Journal Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kompetif BALANCE Jurnal Akuntansi dan Bisnis Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Muhammadiyah Riau Accounting and Business Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Revenue : Jurnal Ilmiah Akuntansi ABSYARA: Jurnal Pengabdian Pada Masyarakat INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Raflesia Akuntansi Jurnal Akuntansi AKTIVA Akuntansi'45 Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Jurnal Ekonomika Dan Bisnis Balance : Jurnal Akuntansi dan Manajemen Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JAKPI Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Innovative: Journal Of Social Science Research Inisiatif: Jurnal Dedikasi Pengabdian Masyarakat Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Jurnal Akuntansi dan Keuangan West Science International Journal of Trends in Accounting Research JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Jurnal Sistem Informasi, Akuntansi dan Manajemen
Putri, Annie Mustika
Universitas Muhammadiyah Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Akuntansi'45

 1 
Analisis Varians Anggaran Operasional dan Realisasinya dalam Penilaian Kinerja Perusahaan: Studi Kasus PT. Matahari Sinar Panbersi Dewi Clarita; Evi Marlina; Annie Mustika Putri
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3347

Abstract

This research aims to determine the procedures for preparing and implementing operational budgets and analyzing the level of effectiveness of operational budget management at PT. Matahari Sinar Panbersi for the period 2020 to 2022 and whether the implementation of the operational budget has been effective in it. The type of research used in this research is quantitative research using descriptive methods. Data collection techniques were carried out using interviews and documentation. This research data is the result of observations in the field, through interviews and presentation of data from PT. Matahari Sinar Panbersi. The theory used to determine and analyze the effectiveness of operational budget management is variance analysis and calculation of effectiveness levels. Based on the research results, it shows that the preparation and implementation process uses the bottom up method, in the analysis of cost variances and their realization it shows that it is unfavorable, but in terms of the level and criteria for the effectiveness of operational budget management at PT. Matahari Sinar Panbersi from 2020 to 2022 falls into the very effective criteria.
Analisis Kontribusi Pajak Hiburan Bioskop pada Pendapatan Asli Daerah Kota Pekanbaru Rahmat Fauzi; Annie Mustika Putri; Rudi Syaf Putra
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3365

Abstract

The purpose of this research is to determine the contribution of Cinema Entertainment Tax revenue to Regional Original Income, the impact of Government Regulation Number 21 of 2020 on cinema business actors, the obstacles and efforts faced by the Pekanbaru City Regional Revenue Agency on Cinema Entertainment Tax revenue. This research method uses qualitative methods. Data collection used interviews and documentation at the Pekanbaru City Regional Revenue Agency. The results of the interviews I have conducted show that the contribution to Cinema Entertainment Tax in 2020 - 2022 is based on justification in the good category. The efforts made by the Pekanbaru City Regional Revenue Agency to increase cinema entertainment tax revenues are firstly intensification, for those who have not registered, we will register them. secondly, for those who have registered, their tax payments will be seen, if they do not match the real conditions, a tab device will be installed. thirdly digitization and elimination of fines.
Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Provinsi Riau Siti Samsiah; Annie Mustika Putri; Winarni Winarni
AKUNTANSI 45 Vol. 4 No. 1 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i1.687

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan standar akuntansi pemerintah, sistem akuntansi keuangan daerah, sistem pengendalian intern pemerintah, pemanfaatan teknologi informasi, kompetensi sumber daya manusia, dan good government governance terhadap kualitas laporan keuangan Pemerintah Provinsi Riau. Penelitian ini menggunakan data primer. Populasi dalam penelitian ini adalah seluruh pegawai bagian keuangan yang berada dilingkungan Pemerintah Provinsi Riau yang berjumlah 226 orang pada 33 OPD. Analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda dengan bantuan software SPSS versi 25 dan pengambilan sampel dilakukan dengan teknik sampel jenuh. Hasil penelitian ini menunjukkan bahwa penerapan standar akuntansi pemerintah, sistem akuntansi keuangan daerah, sistem pengendalian internal pemerintah, pemanfaatan teknologi informasi, kompetensi sumber daya manusia, dan good government governance berpengaruh positif terhadap kualitas laporan keuangan Pemerintah Provinsi Riau.
Determinan Kinerja Karyawan Pada PT Telkom Witel Riau Daratan Faradiba Salsabila; Annie Mustika Putri; Agustiawan Agustiawan
AKUNTANSI 45 Vol. 4 No. 1 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i1.690

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompensasi, motivasi kerja, dan kompetensi terhadap kinerja karyawan PT Telkom Witel Ridar. Sampel dalam penelitian ini adalah semua karyawan PT Telkom Witel Ridar yang berjumlah 56 orang. Jenis penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Metode analisis data yang digunakan adalah analisis linear berganda, data diolah dengan menggunakan software SPSS Versi 24. Hasil penelitian secara parsial menunjukkan bahwa variabel motivasi kerja berpengaruh terhadap kinerja karyawan. Sedangkan variabel kompensasi dan kompetensi tidak berpengaruh terhadap kinerja karyawan. Dan hasil penelitian secara simultan menunjukkan bahwa kompensasi, motivasi kerja, dan kompetensi berpengaruh bersama-sama terhadap kinerja karyawan.
Analisis Penerapan Prinsip Transparansi Dan Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah Di SMAN 12 Kota Pekanbaru Handika Surya Dinata; Annie Mustika Putri; Mentari Dwi Aristi
AKUNTANSI 45 Vol. 4 No. 1 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i1.852

Abstract

Tujuan penelitian ini adalah untuk mengetahui penerapan prinsip transparansi dan akuntabilitas dalam pengelolaan dana Bantuan Operasional Sekolah (BOS) di SMAN 12 Kota Pekanbaru. Metode penelitian menggunakan metode deskriptif kualitatif. Pengumpulan data menggunakan teknik wawancara, dokumentasi, dan observasi. Hasil pada penelitian ini membuktikan bahwa pelaksanaan prinsip transparansi dan akuntabilitas dalam pengelolaan dana Bantuan Operasional Sekolah (BOS) pada SMAN 12 berjalan dengan baik. Penerapan prinsip akuntabilitas telah berhasil ditunjukkan dalam penyusunan, pelaksanaan, pelaporan dan pengelolaan program Rencana Kegiatan Anggaran Sekolah (RKAS) sesuai dengan Petunjuk teknis (Juknis). Penerapan prinsip transparansi ditunjukkan dengan penyusunan anggaran sekolah yang di rapatkan dan dihadiri oleh kepala sekolah, guru, orang tua siswa, dan perwakilan OSIS, serta penyampaian laporan melalui sistem publik.
Pengaruh Skeptisme Profesional, Independensi, Tekanan Waktu Dan Gender Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan (Fraud): (Studi Empiris Pada Perwakilan BPKP Provinsi Riau) Aswanda, Nurul; Putri, Annie Mustika; Putri, Adriyanti Agustina
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1055

Abstract

This study aims to determine the effect of professional skepticism, independence, time pressure and gender on the auditor’s ability to detect fraud. The sample in this study were all auditors working at the BPKP Representative Office Of Riau Province, totaling 78 poeple. This type of research is a quantitative research. The data analysis method used was linear multiple analysis, the data were processed using SPSS software version 26. Partial result showed that the variables of professional skepticism, independence, time pressure and gender had a significant effect on the auditor’s ability to detect fraud. And the results of the study simulyaneously show that professional skepticism, independence, time pressure and gender have a joint effect on the auditor’s ability to detect fraud.
Pengaruh Skeptisme Profesional, Independensi Dan Pengalaman Auditor Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan: Studi Kasus Pada Kantor Akuntan Publik di Kota Pekanbaru Raymondus Michael Sinaga; Annie Mustika Putri; Dwi Fionasari
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.1594

Abstract

This study to examine the effect of professional skepticism, Independence and auditor experience afecct auditor’s ability to detect fraud at Public Accounting Firm in Pekanbaru city. The sample used are 55 auditors. The sample in this research was determined by the method sensus sampling technique. The research method used was quantitative. Data were collected using questionnaires. Data analysis technique used is Multiple Linear Regression Analysis. The results show that partially professional skepticism and Independence have significant effect on auditor’s ability to detect fraud. Auditor experience has no significant effect on the auditor's ability to detect fraud. Professional skepticism, Independence, and auditor experience simultaneously have a significant effect on the auditor's ability to detect fraud.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Di Kpp Pratama Pekanbaru Tampan Purwanto Priatmojo; Adriyanti Agustina Putri; Annie Mustika Putri
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2513

Abstract

This study aims to determine the effect of tax incentives, understanding of taxation and tax services on taxpayer compliance at KPP Pratama Pekanbaru Tampan in 2018-2022. Apart from that, this research is expected to become material for consideration at KPP Pratama to consider tax incentives and provide an understanding of taxation to users and serve tax users well. The method in this study uses quantitative methods. The population in this study is the tax payer users at KPP Pratama Pekanbaru, amounting to 100 respondents. The sampling technique uses purposive sampling, namely the entire sampling is based on the objectives and considerations of the researcher. Data that can be processed using SPSS 26 Software. The results of this study explain that tax incentives, understanding of taxation and tax services partially and simultaneously have a positive and significant effect on taxpayer compliance at KPP Pratama Pekanbaru Tampan in 2018-2022. The magnitude of the influence of tax incentives, understanding of taxation and tax services with an Adjusted R Square value of 83.9%.
Co-Authors Abdi, Muhamad Aditya Gunadarma Adriyanti Agustina Putri Adriyanti Agustina Putri, Adriyanti Agustina Agustiawan Agustiawan Agustiawan, Agustiawan Ahyaruddin, Muhammad Ambarita, Yuli Marta Andisfa, Rio Anriva, Della Hilia Aprialinita, Dhea Arahmah, Wina Ardiansyah, Sukma Sopiyan Arini, Vinni Qisthi ASDE RAHMAMULYATI Astuti, Dwi Yuli Aswanda, Nurul Audina, Bening Aulia, Fezi Waldeseska Auliandari, Tasya Azhari, Intan Putri Azima, Fauzana Azmi, Zul Azra, Fadhilla Berliani, Mitha Febri Cindy Fatika Suci Dewi Clarita Dian Hafiza Triana Dian Puji Puspita Sari Dian Sukma Dini Maharani Putri Djamhur, Fitria Dodi Putra Dwi Fionasari Dwi Fionasari Elsyahpitri, Sonia Erisya, Yulia Evi Marlina Evi Marlina F, Joana Sarah Fahrin4, Sry Mulyani Faradiba Salsabila Faradilla Sari Fatimah, Mari Fahtul nur Febrianti Hasnah, Eicha Fionasari, Dwi Fitrah Maharani Friska Andriani GITA SUCI, RAMA Gunawan Gunawan Handika Surya Dinata Haris, Aidil Hersa, Nirma Ilham Hudi Aim Abdulkarim Kokom Komalasari, Ilham Hudi Aim Abdulkarim Intan Diane Binangkit Irayana, Ulya Ivanna Yolanda Putri Warman Jeslyn Faiza Khansa Juita, Aulia Indah Khoirunnisa, Salsabila Kirmizi Kirmizi Kurniadi, Rahmat Lina, Wella Rosa Luthfiyah, Azura Mardlotillah, Utami Marsya, Ulmi Megawati, Putri Melinda, Restia MELISA WATI VERONIKA Melvia, Vera Mentari Dwi Aristi Mentari Dwi Aristi Mizan Asnawi, Mizan Mohd Erdiansyah Putra MUTIA HARDIKA Nadia Amanda Putri Nadya Berlianti Natan, Thoriq Novia Rahmawati Novriyani, Yola Nur Fitriana Nur Fitriana Nurhasanah, Fitri Nurlina, Sherly Nurliyana Nurliyana, Nurliyana Nurliza Nurliza Oktaviani, Sylvia Pangestu, Sari Patricia, Cellien Permatasari, Vina Putri Pitri, Pitri Puji, Ari Andriyas Purba, Dea Natalia Purwanto Priatmojo Puspita Sari, Dian Puji Puspitasari, Dian Puji Putra, Rudi Syaf Putra, Satria Edi Putri, Nurdiana Putri, Nurul Hikmah Rahayu Oktarisah Rahayu, Norra Isnasia Rahmat Fauzi Rahmat Kurniadi Rama Gita Suci Rama Gita Suci Ramadani, Amelia Ramashar, Wira Rana Oktiviana Pramililia Rasyid, Yolanda Raymondus Michael Sinaga Rayusman Abdullah Retri Wiyarni Rika Novriyanti Rio Andisfa Rismadani Haryanti Rosdianti Br Regar, Novi Rosna, Rosna Waty Ambarita Rudi Syaf Putra Safitri, Ersha Wiriani Safpremi, Yolla Salsabila Salsabila Salsabilla, Della Samsul Bahri Saputra, Yoni Saragih, Hanna Bella Pesta Sarah Fitria SARI, ANJELITA Sari, Arnes Nofita Sari, Dian Puji Puspita Sari, Kuspita Sari, Rada Ratna Sasmita, Anggi Selvias, Maya Cherly Simanjuntak, Helkia Yohana Simanjuntak, Putri Christina Siska Maydiyanti Siti Nurhasanah siti rodiah Siti Rodiah Siti Samsiah Siti Samsiah Solly Aryza Sri Mulyani Fahrin Suci, Rama Gita Suriyanti, Linda Hetri Tasa, Nurul Nadia Tauhid Abdul Ghani Setyo Wibowo Tika, Desy Ria Sansi Triwidyatmoko, Yogi UTAMI, NUR Utari, Septia Tri Wati, Rafasia Widya Winarni Winarni Windy Lestari; Siti Nuriana Windy Rizky Kurnia Yaumul Fazri Yesi Mutia Basri Yola Oktaliza Yolanda Rasyid Yolanda, Dean Fanny Yolanda, Feby Zaki, Hammam