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Putri, Annie Mustika
Universitas Muhammadiyah Riau
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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%.
Analisis Efisiensi Prosedur Pengelolaan Kas Masuk dan Kas Keluar pada CV Bina Puskud Safitri, Ersha Wiriani; Putri, Annie Mustika
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5683

Abstract

The purpose of this study is to evaluate how well the cash receipt accounting information system is implemented at CV Bina Puskud Mandiri. Additionally, this research aims to assess whether CV Bina Puskud Mandiri complies with the accounting regulations in Indonesia and whether the cash receipt procedures are carried out systematically or still manually. The type of data used in this study is descriptive qualitative data. The data collected includes primary and secondary data obtained through interviews, observations, documentation, and previous research results. Descriptive analysis methods are applied to analyze data obtained from the interviews. The findings indicate that the analysis of the cash receipt accounting information system is conducted manually using Microsoft Excel, and the recording, reporting, as well as the cash receipt processes have been carried out in accordance with the accounting standards applicable in Indonesia. Tujuan dari penelitian ini adalah untuk mengevaluasi seberapa baik sistem informasi akuntansi penerimaan kas diterapkan di CV Bina Puskud Mandiri. Selain itu, penelitian ini juga bertujuan untuk menilai apakah CV Bina Puskud Mandiri mematuhi regulasi akuntansi yang ada di Indonesia dan apakah langkah-langkah penerimaan kas dilaksanakan dengan cara sistematis atau masih dilakukan secara manual. Tipe data yang digunakan dalam penelitian ini berupa data kualitatif deskriptif. Data yang dikumpulkan meliputi data primer dan sekunder yang diperoleh melalui wawancara, pengamatan, dokumentasi, serta hasil penelitian sebelumnya. Metode analisis deskriptif diterapkan untuk menganalisis data yang berasal dari wawancara. Temuan penelitian menunjukkan bahwa analisis terhadap sistem informasi akuntansi penerimaan kas dijalankan secara manual menggunakan Microsoft Excel, dan pencatatan, pelaporan, serta proses penerimaan kas telah sesuai dengan standar akuntansi yang berlaku di Indonesia.
Determinasi Kepatuhan Wajib Pajak Orang Pribadi dengan Sanksi Perpajakan Sebagai Pemoderasi pada KPP Pratama Tampan Pekanbaru Berliani, Mitha Febri; Putri, Annie Mustika; Sari, Dian Puji Puspita
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.491

Abstract

This study aims to analyze the influence of the E-Filling system, the level of tax understanding, and taxpayer awareness on the compliance of individual taxpayers with tax sanctions as a moderating variable at KPP Pratama Tampan Pekanbaru. The sample of this study consists of 100 individual taxpayers registered at KPP Pratama Tampan Pekanbaru in 2022. The results of the study indicate that: (1) The E-Filling system has a significant effect on taxpayer compliance; (2) The level of tax understanding does not have a significant effect on taxpayer compliance; (3) Taxpayer awareness has a significant effect on taxpayer compliance; (4) Simultaneously, the E-Filling system, the level of tax understanding, and taxpayer awareness significantly affect taxpayer compliance, with a contribution of 41.1%; (5) Tax sanctions moderate the influence of the E-Filling system and taxpayer awareness on taxpayer compliance. These findings suggest that the implementation of the E-Filling system, increased taxpayer awareness, and appropriate tax sanctions can enhance the compliance of individual taxpayers. Keywords: E-filling system, tax understanding, taxpayer awareness, sanctions.
Pengaruh Independensi dan Komitmen Organisasi terhadap Kinerja Auditor Internal Inspektorat Pekanbaru dengan Integritas Auditor Sebagai Variabel Moderasi Bahri, Samsul; Putri, Annie Mustika; Fitriana, Nur
Jurnal Akuntansi Dan Keuangan West Science Vol 4 No 02 (2025): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v4i02.2003

Abstract

Pada penelitian ini bertujuan untuk supaya bisa menganalisa dampak dari kemandirian auditor serta dedikasi perusanaan pada kualitas kerja auditor yang dimoderasi oleh integritas auditor internal di inspektorat Pekanbaru. Tipe penelitian yang diterapkan dalam studi ini adalah jenis penelitian kuantitatif. Total populasi yang diteliti yaitu seluruh auditor internal Inspektorat Pekanbaru dengan total 55 orang auditor. Untuk pengambilan sampel peneliti menggunakan teknik sampling jenuh. Pada studi ini memakai sumber data dari hasil kuesioner yang sudah dijawab oleh para responden yang merupakan sampel pada penelitian. Untuk Teknik analisis data peneliti memakai analisis regresi moderasi peneliti memakai software statistik yaitu SPSS 23. Temuan pada studi ini menjelaskan temuan penelitian yaitu variabel independensi auditor serta dedikasi perusahaan mempunyai dampak positif pada kualitas kerja auditor. Integritas auditor memoderasi pengaruh independensi dan komitmen organisasi pada kualitas kerja auditor.
Pengaruh Komitmen Organisasi, Tingkat Keseriusan Kecurangan, Intensitas Moral Dan Lingkungan Etika Terhadap Niat Melakukan Whistleblowing (Studi Kasus Pada Dinas Pendidikan Provinsi Riau) Rika Novriyanti; Rama Gita Suci; Annie Mustika Putri
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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

Abstract

This study aims to analyze the effect of organizational commitment, the seriousness of fraud, moral intensity and ethical environment on the intention to do whistleblowing in the Riau Provincial Education Office. Whistleblowing is an important mechanism in disclosing fraudulent acts that can harm organizations and society. This study uses a quantitative approach with a survey method through a questionnaire distributed to 261 employees. The sampling technique in the study used a saturated sampling technique method in which all populations were used as samples, so that a total sample size of 261 respondents was obtained. This research was processed using SPSS 25. Data were analyzed using multiple linear regression to test the relationship between variables. The results of this study indicate that organizational commitment, the seriousness of fraud, and moral intensity have a significant effect on whistleblowing intentions. However, the ethical environment has no effect on whistleblowing intentions. This shows that individuals who have a high commitment to the organization, assess fraud as serious, and have strong moral intensity, are more likely to do whistleblowing. In contrast, the ethical environment in the organization does not directly encourage the intention to report fraud.
Kinerja Keuangan Pada PT. Pertamina Sebelum dan Sesudah Fluktuasi Harga BBM Azra, Fadhilla; Putri, Annie Mustika; Azmi, Zul
Akuntansi & Ekonomika Vol 14 No 2 (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.v14i2.8737

Abstract

This study aims to determine the differences in PT's financial performance. When facing problems before and after fuel price fluctuations, Pertamina uses 3 ratios in its measurement: liquidity ratio, profitability ratio, and profitability ratio. This study uses a quantitative approach by processing data in the form of numbers, whose data is obtained from the company's website. This data analysis uses SPSS. The test results of the 3 ratios show no significant difference or PT. Pertamina can maintain or meet its short-term obligations, generate stable profits, and maintain a healthy capital structure.
Apakah Budaya Mendorong Kinerja? Peran Mediasi Inovasi terhadap Pengaruh Budaya Minangkabau terhadap Kesuksesan UMKM Milik Perempuan Febrianti Hasnah, Eicha; Rodiah, Siti; Putri, Annie Mustika
Akuntansi & Ekonomika Vol 15 No 1 (2025): 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.v15i1.9312

Abstract

This study aims to analyze the influence of Minangkabau culture on the performance of women-owned MSMEs in Pekanbaru and the mediating role of innovation. Women play a vital role in MSMEs that significantly contribute to the national economy, while Minangkabau culture is known for its matrilineal values. A quantitative method was applied using questionnaires from 100 Minangkabau women entrepreneurs. Data were analyzed using SEM-PLS. Results show that Minangkabau culture does not significantly affect innovation or MSME performance. Conversely, innovation has a positive and significant impact on performance. Innovation also does not mediate the effect of culture on performance. These findings emphasize that innovation is the key factor in improving women-owned MSME performance in urban settings, while cultural values require structural support to contribute more effectively.
Co-Authors Abdi, Muhamad Aditya Gunadarma Adriyanti Agustina Putri Adriyanti Agustina Putri, Adriyanti Agustina Agustiawan Agustiawan 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 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 Dwi Yuli Astuti 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 Luthfiyah, Azura 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 Nur Utami 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 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 Rudi Syaf Putra 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 Suriyanti, Linda Hetri Tasa, Nurul Nadia Tauhid Abdul Ghani Setyo Wibowo Tika, Desy Ria Sansi Triwidyatmoko, Yogi Utari, Septia Tri Wati, Rafasia Widya Wella Rosa Lina 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