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Putri, Annie Mustika
Universitas Muhammadiyah Riau
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Performance Determinants Of Village Government Apparatus In Rupat Utara District Elsyahpitri, Sonia; Agustiawan, Agustiawan; Putri, Annie Mustika
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 1 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.119 KB) | DOI: 10.54951/ijtar.v4i1.492

Abstract

This final thesis/task discusses how the performance of village government officials in Rupat Utara sub-district, Bengkalis district in running good village government. Village government performance which is categorized as good can be influenced by several aspects or factors in it, namely public accountability, work ability, organizational culture, and supervision. This type of research is quantitative with data collection methods using questionnaires. The population of this study were eight villages in North Rupat District, Bengkalis Regency. And the sample selected was 64 respondents using purposive sampling method. The results showed that public accountability, work ability, organizational culture, and oversight had a positive and significant effect on the performance of village government officials. This research is expected to provide benefits for village apparatus in making every decision and make individuals responsible and can become an evaluation for the future so that it will be even better.
Apakah Pengelolaan Keuangan Desa Sudah Akuntable? Putri, Annie Mustika; Sari, Dian Puji Puspita
Akuntansi & Ekonomika Vol 14 No 1 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i1.6329

Abstract

The internal control system will be employed as a mediating variable in this study to examine and measure the impact of technological knowledge and equipment competency on the accountability of village finances. In this study, quantitative methodologies are applied. The research sample was village officials in the Kampar Kiri sub-district, totaling 147 respondents consisting of the village's monetary affairs department, the administrative department, the head of planning, and village secretary, the Head of Government, the Head of Welfare and Services, and BPD (Village Consultative Body). To test the hypothesis, SEM-PLS analysis with SmartPLS 4.0 software was utilized in this study. Based on the data analyzed, it is concluded that the internal control framework acts as a mediating factor between the responsibility of village financial management and the usefulness of the apparatuses and information technology use.
Efektivitas Perencanaan dan Realisasi Program Penyediaan Air Minum dan Sanitasi Berbasis Masyarakat (Pamsimas) di Desa Kemang Indah, Kabupaten Kampar Khoirunnisa, Salsabila; Purba, Dea Natalia; Simanjuntak, Putri Christina; Putri, Annie Mustika
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i2.651

Abstract

The study aims to evaluate the effectiveness of planning and implementation of PAMSIMAS programs in Kemang Indah Village, Kampar District. Qualitative data is collected through in-depth interviews with informants, participatory observations, and focus group discussions. The research results show that the PAMSIMAS program in Kemang Indah Village has realized and improved access to drinking water and sanitation. Most villagers now have access to safe drinking water and adequate sanitation. The PAMSIMAS program in Kemang Indah Village has effectively improved access to drinking water and sanitation.
DETERMINASI KETEPATWAKTUAN PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN DI BEI Rosdianti Br Regar, Novi; Putri, Annie Mustika; Ramashar, Wira
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.573

Abstract

The importance of submitting annual financial reports on time greatly influences the quality of the financial reports themselves. Financial reports are said to be of quality when the information is presented in a timely manner and is available when needed. Timeliness means that information must be delivered as quickly as possible so that it can be used as a basis to assist in decision making. This research was conducted to see whether or not there was an influence from the variables, namely profitability, leverage, liquidity, company size and audit opinion. This research was conducted on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2021-2022. Sampling used purposive sampling technique with a total of 52 samples. The data used is secondary data. The data analysis technique used is logistic regression analysis. This research analyzes using SPSS version 26. The research results show that profitability has no effect on the timeliness of financial reporting. Meanwhile, leverage, liquidity, company size and audit opinion influence the timeliness of financial reporting
AKUNTABILITAS TRANSPARANSI DAN PENGAWASAN TERHADAP PENGELOLAAN ALOKASI DANA DESA Azima, Fauzana; Putri, Annie Mustika; Azhari, Intan Putri
Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2022): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v7i2.5380

Abstract

This study aims to determine the effect of accountability, transparency and supervision on the management of village fund allocations in the Kamang Baru sub-district and to determine the accountability, transparency and supervision of the management of village fund allocations in Nagari Sungai Botuang. The population in this study is the nagari government apparatus in the Kamang Baru sub-district. Consisting of 50 samples from each nagari apparatus totaling 10 respondents. The sampling method in this study was purposive sampling for quantitative and interviews using triangulation techniques. This study uses a mixed method (mix method) a combination of 2 approaches at once (quantitative & qualitative) using an explanatory sequential design. The analytical method used is multiple linear regression analysis using SPSS version 22 (quantitative) and data validity assurance techniques (qualitative). Based on the results of the study, it was concluded that the accountability variable had no effect on the management of village fund allocations and transparency and supervision had an effect on the allocation of village funds.
FAKTOR-AKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA Sari, Rada Ratna; Putri, Annie Mustika; Azmi, Zul
Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2022): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v7i1.4570

Abstract

This study aims to provide evidence regarding Village Fund Management. In particular, this study examines the effect of apparatus competence, community participation, internal control and organizational commitment on village fund management accountability. This research is an empirical study using quantitative methods based on secondary data. The sample selection of this study used a purposive sampling method with a total of 127 questionnaires distributed in Kapur IX District. The test of this study used SPSS Version 20. It was used in data analysis and hypothesis testing. The results of this study found that the competence of the apparatus, community participation, internal control, and organizational commitment have an effect on the accountability of village fund management
FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PEMERINTAH KABUPATEN PASAMAN Safpremi, Yolla; Putri, Annie Mustika; Ahyaruddin, Muhammad
Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2022): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v7i2.5386

Abstract

This study aims to determine the influence of the factors that influence the absorption of the budget in the Pasaman Regency Government. The population in this study were all Regional Apparatus Organizations in the Pasaman Regency Government which consisted of 40 OPD. Sources of data used in this study is primary data and data collection is done directly by using a questionnaire. The research method used is a quantitative method with multiple linear regression analysis. The variables in this study consisted of 3 independent variables (independent) and the dependent variable (dependent). The 3 independent variables are the quality of human resources (X1), budget planning (X2), and procurement of goods and services (X3), while the dependent variable is budget absorption (Y). The results of this study indicate that partially the quality of human resources, budget planning, and procurement of goods/services has a positive and significant effect on the absorption of the Pasaman Regency Government's budget.
PENGARUH PENERAPAN GOOD GOVERNANCE, PENGENDALIAN INTERNAL DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KEUANGAN PEMERINTAH YANG DIMODERASI OLEH KOMITMEN ORGANISASI (Studi Pada Daerah Kabupaten Kampar) Irayana, Ulya; Putri, Annie Mustika; Agustiawan, Agustiawan
Jurnal Daya Saing Vol. 10 No. 3 (2024): Inovasi SDM, Kinerja Organisasi, dan Transformasi Bisnis di Era Digital dan Pe
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v10i3.1843

Abstract

The purpose of this study is to assess the impact of good governance, internal control, and leadership style on financial performance, with organizational commitment acting as a moderator. The study will be conducted in Kampar Regency. This study uses a quantitative methodology, using a questionnaire as the main means of data collection. Data are measured on a Likert scale. Data are analyzed using the Structural Equation Modeling (SEM) method, using an alternative approach known as Partial Least Squares (PLS) through the use of the Smart-PLS 4.1.0.6 application. The findings of this study indicate that Good Governance has a substantial impact on Financial Performance, Internal Control has a substantial impact on Financial Performance, Leadership Style has no impact on Financial Performance, Organizational Commitment can moderate the relationship between Good Governance and Financial Performance, Organizational Commitment can moderate the relationship. Organizational Commitment has the ability to modify the relationship between Leadership Style and Financial Performance, in the context of Internal Control and Financial Performance.
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.
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