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Analisis Rasio Keuangan Dalam Menilai Kinerja Keuangan Pemerintah Kabupaten Siak Tahun Anggaran 2012 - 2016 Novira Sartika; Adrian Irnanda Pratama
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 2 (2019): Oktober 2019
Publisher : Universitas Bina Sarana Informatika

This study aims to determine the financial performance of the Siak Regency Government for the 2012-2016 fiscal year measured by financial ratio analysis. This research method is quantitative descriptive. The data are secondary data in the form of Budget Realization Report (LRA) for the 2012-2016 fiscal year. The analysis shows that the financial performance of the Siak Regency Government measured by ratio of regional financial independence shows very low with an average ratio of 9.83%. Furthermore, if measured by ratio of regional financial efficiency shows efficient with an average ratio of 67.51%. Then when measured by ratio of the effectiveness of Own-Source Revenue (PAD) shows effective with an average ratio of 112.51%. When observed by growth ratio shows fluctuation conditition. The Last, measured from the equivalent ratio, especially the ratio of operating expenditure show average ration 64.95% and capital expenditure 31.53%. We conclude that the financial performance of the Siak Regency Government is efficient in terms of spending expenses to obtain revenue with the realization revenue received by government and effective in order to increase revenue of Own-Source Revenue (PAD) to self-financing for government program due to society tend to pay tax and retribution. Beside that the government should maintan success from year to year and focus more on capital expenditure budgeting than operating expenditure budgeting.

Analisis Rasio Keuangan Daerah untuk Menilai Kinerja Keuangan Pemerintah Daerah Kepulauan Meranti Novira Sartika
Inovbiz: Jurnal Inovasi Bisnis Vol 7, No 2 (2019)
Publisher : Politeknik Negeri Bengkalis

This study aims to determine the financial performance of the Kepulauan Meranti Regency Government for the 2012-2016 fiscal year measured by financial ratio analysis. This research method is quantitative descriptive. The data are secondary data in the form of Budget Realization Report (LRA) for the 2012-2016 fiscal year. The analysis shows that the financial performance of the Kepulauan Meranti Regency Government measured by ratio of regional financial efficiency shows efficient with an average ratio of 72,84%. Then when measured by ratio of regional financial independence shows very low with an average ratio of 3,45%. Furthermore, if measured by ratio of the effectiveness of Own-Source Revenue (PAD) shows effective with an average ratio of 103,65%. When observed by degree of decentralization ratio shows average ratio 3,31%. The Last, measured from the equivalent ratio, especially the ratio of operating expenditure shows average ratio 74,14% and capital expenditure 21,80%. We conclude that the financial performance of the Kepulauan Meranti Regency Government is has been quite efficient in managing its finances because it has been able to reduce the amount of regional expenditure that does not exceed regional income. This is seen from the average ratio of regional financial efficiency of 72.84%. In addition, the Regional Government has been effective in managing PAD. This is evident from the average PAD effectiveness ratio of 103.65%. This shows that the acceptance of PAD has been said to be quite good and in accordance with the targeted.

ENTREPRENEUR INTENTION AMONG COLLEGE STUDENT IN RIAU PROVINCE Adrian Irnanda Pratama; Novira Sartika
Inovbiz: Jurnal Inovasi Bisnis Vol 6, No 2 (2018)
Publisher : Politeknik Negeri Bengkalis

This study aim to examine which factors can influence entrepreneurship intention among college student in Riau Province from several factors by previous researches scholars: personality characteristic factors, entrepreneurial competencies factors, and environmental factor. This study applies correlation and regression analysis to test on the sample of 105 college student by using electronic questionnaire. This research shows that the correlation coefficient all independent variable to the dependent variable is significant. Moreover, this study indicate that determinants of entrepreneurial intention (personality characteristic, entrepreneurial competencies, and environmental) were have significant impact on the entrepreneurial intention among college student in Riau Province Indonesia.

Sosialisasi dan Implementasi Aplikasi Pencatatan Informasi Keuangan (SI APIK) bagi pelaku Usaha Mikro Kecil (UMK) di Desa Wonosari Novira Sartika; Muhammad Luthfi Iznillah; Nur Anita
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Indonesia's business world is currently still dominated by Micro and Small Enterprises (MSE). Bengkalis Regency occupies the fourth largest position in the province of Riau with a total of 42,029 ME. Economic Census 2016 Advanced data, about 1.71 million MSEs with business entities, less than 10 percent of which record financial statements, without financial reports it is difficult to assess performance. This situation is due to the lack of knowledge and understanding of MSE actors in the financial recording. One form of government support in helping MSMEs achieve financial literacy is by launching an android application called the Financial Information Recording Application Information System (SI APIK). This service activity is carried out using the Adaptive Collaboration Management (ACM) method. In general, MSME actors really appreciate this activity, because it becomes additional knowledge and knowledge for them and can be applied in the business that is being run. The existence of this activity provides new enthusiasm for MSME actors that problems related to the Recording of Financial Transactions can be resolved easily through the SI APIK Application

GREEN ACCOUNTING BASED ON UNIVERSITY SOCIAL RESPONSIBILITY: UNDERSTANDING AND CONCERN IN APPLICATION Novira Sartika; Muhammad Luhtfi Iznillah
JRAK Vol 14 No 1 (2022): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i1.4694

Along with the development of the world today, every organization (including universities) is expected to be able to make a positive contribution to its social environment, namely through Corporate Social Responsibility (CSR) or in higher education called University Social Responsibility (USR) which is synergized in the Tri Dharma of Higher Education. This study aims to see the understanding and concern of the Bengkalis State Polytechnic regarding Green Accounting based on University Social Responsibility. This research is a mixed research, the quantitative approach is used with index analysis with the help of SPSS, while the qualitative approach is using interviews and focus group discussions. The population in this study was the entire academic community of the State Polytechnic of Bengkalis with purposive sampling technique. The results showed that the index scores on 4 aspects of Green Accounting, namely environmental awareness, environmental involvement, environmental reporting and environmental auditing were between 60% - 79.99% or categorized as good. Based on the results of interviews and FGDs, it is known that in general Polbeng understands and cares about the environment, although there is no specific policy regarding its implementation

GOOD SELF INTEREST DAN RISIKO TINDAKAN FRAUD: KOMITMEN ORGANISASI SEBAGAI VARIABEL MEDIASI Novira Sartika; Sri Rahayuni
Akuntansi dan Teknologi Informasi Vol. 15 No. 2 (2022): Volume 15, No.2, September 2022
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

This study aims to determine the effect of good self-interest on the risk of fraud with organizational commitment as a mediating variable at the Regional Apparatus Organization (OPD) in Bengkalis City. This study uses a quantitative approach and primary data. The population in this study were employees at OPD in Bengkalis City with the total sample are 78 respondents using purposive sampling technique with the criteria of employees with functional tenure more than 2 years. The data were analyzed using path analysis with the help of SPSS Version 25. The results showed that good self-interest has a significant effect on the risk of fraud with organizational commitment as a mediating variable. So, the higher good self-interest and added the organizational commitment of an employee, can decrease the risk of fraud because the employee will do the best for the organization.

Implementasi Peraturan Direktur Jenderal Perbendaharaan Nomor PER-3/PB/2014 pada Bendahara Pengeluaran Kepolisian Resor Bengkalis dan Pengadilan Negeri Bengkalis Iklima Iklima; Novira Sartika
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 2, Desember 2020
Publisher : Politeknik Negeri Bengkalis

Penelitian ini bertujuan untuk mengetahui implementasi Peraturan Direktur Jenderal Perbendaharaan Nomor PER-3/PB/2014 pada Kepolisian Resor Bengkalis dan Pengadilan Negeri Bengkalis serta kendala yang dihadapinya. Jenis penelitian ini adalah penelitian kualitatif. Data yang digunakan berupa hasil wawancara langsung dengan Bendaharawan Pengeluaran KPPNÂ Dumai dan data sekunder berupa laporan upload LPJ Bendahara Pengeluaran. Metode analisis data yang digunakan yaitu pendekatan deskriptif kualitatif. Hasil dari penelitian ini menunjukkan bahwa berdasarkan Peraturan Direktur Jenderal Perbendaharaan Nomor PER-3/PB/2014, Bendahara Pengeluaran baik pada Polres Bengkalis maupun Pengadilan Negeri Bengkalis telah menyelengarakan pembukuan terhadap seluruh penerimaan dan pengeluaran uang/surat berharga. Selanjutnya untuk Model Buku, Format Berita Acara, Format LPJ Bendahara Pengeluaran baik pada Kepolisian Resor Bengkalis maupun Pengadilan Negeri Bengkalis juga telah sesuai dengan Peraturan kecuali bentuk halaman depan pada Buku Kas Umum. Kemudian, Bendahara Pengeluaran baik pada Polres Bengkalis maupun Pengadilan Negeri telah melakukan Pemeriksaan Kas dan Rekonsiliasi Bendahara Pengeluaran sesuai Peraturan namun keduanya tidak membuat Berita Acara Keadaan Kas pada saat Jam tutup kantor. Terakhir, Bendahara Pengeluaran baik pada Polres Bengkalis maupun Pengadilan Negeri Bengkalis telah menyusun LPJ bulanan atas uang yang dikelolanya baik dalam bentuk rupiah maupun valuta asing dan telah sesuai dengan format didalam Peraturan beserta lampirannya. Adapun kendala yang dihadapi Bendahara Pengeluaran baik pada Polres Bengkalis maupun Pengadilan Negeri Bengkalis adalah jaringan internet yang kurang baik, kesulitan dalam memahami fitur yang baru ditambahkan ke dalam aplikasi serta kesulitan dalam memasukan kode akun ke dalam aplikasi dikarenakan tulisan atau angka pada dokumen sumber terlalu kecil.

Penerapan Kebijakan Intensifikasi dan Ekstensifikasi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Sebagai Upaya Peningkatan Penerimaan Pajak Daerah Kabupaten Bengkalis Novira Sartika; Karina Krisnanda
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 1, Juni 2020
Publisher : Politeknik Negeri Bengkalis

This study aims to determine the application of the intensification and extensification of local tax policies, especially Land and Building Tax in Rural and Urban Areas (PBB-P2) as an effort to increase local tax revenue in Bengkalis Regency and to determine the obstacles in implementing the tax policies. This research is a qualitative research with a qualitative descriptive approach through an interview process with the goverment and several taxpayers. The conclusions of the study are the intensification policy of PBB-P2 has generally been implemented well which is marked by the provision of counseling PBB-P2 both directly and indirectly, administration of the levies and operations of the PBB-P2 have been running well, supervision and control of the levies PBB-P2 has been carried out to all districts, participation in education and training programs related to the management of PBB-P2 is routinely carried out. In other hand, the extensification olicy of PBB-P2 have not been implemented very well. In fact that there are many new objects and subjects of PBB-P2 not registered yet. In addition, investment policies and cooperation with private companies and regional companies have not been made to create new business areas as a new tax objects and new tax subjects. There are several obstacles in implementing the intensification and extensification policy of PBB-P2 in Bengkalis Regency such as limited number of PBB-P2 managers in Bapenda Bengkalis Regency, coordination with regional apparat that manages licenses has not gone well, coordination with goverment of the villages has not gone well, a mobile car for payment of PBB-P2 has been damaged, and also a low awareness of public for the sanctions that have been given.

Implementasi Good Governance dalam Pengelolaan Anggaran Pendapatan dan Belanja Desa (Studi Kasus: Desa Bantan Sari dan Desa Deluk Kabupaten Bengkalis) Novira Sartika; M. Lazuardi
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 2, No. 1, Juni 2021
Publisher : Politeknik Negeri Bengkalis

The purpose of this study was to determine the implementation of good governance, especially the principles of transparency, accountability and participation in the management of the Village Budget (APB Desa) for the 2019 fiscal year in Bantan Sari and Deluk based on Bengkalis Regent Regulation Number 53 of 2018 and its obstacles. The data used are primary data and secondary data. The research method used is descriptive qualitative analysis. This type of research is qualitative research. The results of this study indicate that Bantan Sari Government in managing APB Desa has not fully implemented good governance, especially the principle of transparency at the planning step and the reporting and accountability step. This is evidenced in both steps of the absence of information regarding APB Desa and reports on the implementation of APB Desa to the community through information media such as banners, announcement boards, billboards, official websites and so on. Meanwhile, the Deluk Government in managing the Village APB has not fully implemented good governance, especially the participatory principle, in which the community's ability to be involved in the decision-making process in the management of APB Desa is only 40%. The obstacles faced by the Bantan Sari Government in managing APB Desa was the slow process of disbursing APB Desa, inconsistent regulations and a lack of coordination between the BPD and the Government. While the obstacles faced by the Deluk Government in managing APB Desa was the changes in the price of goods every time they carry out an activity program, changes in weather, limitations in the budget and the delay in ratifying the budget ceiling.Â Keywords: Good Governance, Transparency, Accountability, Participation, APB Desa.

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