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All Journal Jurnal Akuntansi Indonesia Jurnal Al-Iqtishad BAKI (Berkala Akuntansi dan Keuangan Indonesia) Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Akuntansi dan Ekonomika Jurnal ASET (Akuntansi Riset) Jati: Jurnal Akuntansi Terapan Indonesia IJEBA (International Journal of Economic, Business & Applications) Jurnal AKSI (Akuntansi dan Sistem Informasi) Kajian Akuntansi Jurnal Riset Terapan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research Yumary: Jurnal Pengabdian kepada Masyarakat Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Comsep : Jurnal Pengabdian Kepada Masyarakat Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Journal of Accounting Research, Organization and Economics (JAROE) Inovbiz: Jurnal Inovasi Bisnis Seri Manajemen, Investasi dan Kewirausahaan
Yesi Mutia Basri
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pendampingan Pengelolaan Keuangan Dan Pertanggungjawaban Keuangan BUMDes Di Kabupaten Kampar Rezi Abdurrahman; Yesi Mutia Basri; Al Azhar. A; Edfan Darlis
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2021): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (445.046 KB) | DOI: 10.54951/comsep.v2i1.85

Abstract

Law Number 6 of 2014 concerning Villages and Regulation of the Minister of Underdeveloped Villages and Transmigration Number 4 of 2015 encourage villages to independently manage their resources and develop their economies. The implementation of this law is a realization of Village-Owned Enterprises (BUMDes). In managing their finances, many BUMDes managers still don't understand it. How to plan, administer and make financial accountability. This activity aims to provide assistance related to BUMDes financial management. The target audience for this activity is the management of BUMDes Mitra Baru in Taratak Village, Rumbio Jaya District, Kampar Regency. The method of activity is discussion, question and answer and simulation of BUMDes financial report preparation. This activity is expected to improve the performance of BUMDes so that it has an impact on improving the economy of the surrounding community.  
KETERLAMBATAN PENYERAPAN ANGGARAN COVID-19 : APAKAH DIPENGARUHI OLEH REGULASI, PELAKSANAAN ANGGARAN DAN PEMANFAATAN TEKNOLOGI INFORMASI ? Yesi Mutia Basri; Ayu Larasati; Vera Oktari
JURNAL AL-IQTISHAD Vol 18, No 1 (2022)
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v18i1.15318

Abstract

This study aims to prove whether regulations, budget execution, and the use of information technology affect the absorption of the covid-19 budget. The population in this study is the Regional Apparatus Organization (OPD) in the Riau Provincial Government. The sampling technique used is purposive sampling. Data was collected using a questionnaire survey sent to respondents. 73 questionnaires were sent, a total of 68 respondents participated in this study. The results of data analysis using SPSS software version 25.00 show that regulations do not affect the absorption of the covid 19 budget, while budget implementation and the use of information technology affect the absorption of the covid-19 budget while regulations do not affect the absorption of the covid-19 budget.
Keterlambatan Penyerapan Anggaran: Peran Komitmen Organisasi Sebagai Moderasi Ori Marsontio; Yesi Mutia Basri; Vince Ratnawaty
Akuntansi & Ekonomika Vol 12 No 1 (2022): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v12i1.3505

Abstract

The purpose of this line of research is to analyze the effects of planning violations, implementation of violations, quality of HR, administration, and documentation of procurement against delays in the absorption of violations by being moderated by the organization. The population in this study is OPD in Indragiri Hulu Regency which consists of 33 agencies. Respondents in this study were budget management officials taken as many as 3 people per OPD. Data were collected by sending questionnaires directly to respondents in the study. Data analysis with multiple regression and Moderate Regression Analysis shows that budget planning, budget execution, quality of human resources, administration, and procurement documents affect the delay budget absorption. Organizational commitment moderates the effect of planning violations, quality of human resources, administration, and procurement documents against delays in the absorption of violations. However, organizational commitment does not moderate the effect of budget execution on delays in budget absorption.
Human Capital, Social Capital, And Innovation Capability In Performance Of Village-Owned Enterprises Yesi Mutia Basri; Hariadi Yasni; Al Azhar-A; Rheny Afriana Hanif; Rezi Abdurrahman
Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i2.37763

Abstract

This study aims to analyze the effect of human capital and social capital on the performance of Village-owned Enterprises which is mediated by innovation capability. The population in this study is Village-owned Enterprises located in Kampar Regency. Respondents in this study were the director of BUMdes. as many as 228 Village-owned Enterprises. The data collection technique is by sending a questionnaire in the form of an internet questionnaire designed using Google Forms. A total of 120 BUMDes Directors participated in this research. The results of data analysis with PLS show that the results of the study indicate that human capital does not affect the performance of Village-owned Enterprises. Social capital affects the performance of Village-owned Enterprises. Social capital and human capital have also been shown to affect the ability to innovate. Social capital has also been shown to affect humans and innovation capability affects performance. The ability of innovation can also partially mediate the relationship of social capital with the performance of Village-owned Enterprises and fully mediate the effect of special capital on the performance of Village-owned Enterprises. However, human capital is not a mediating variable for the effect of social capital on Village-owned Enterprises performance. This research has a contribution to improving the performance of Village-owned Enterprises.
FACTORS THAT INFLUENCE WHISTLEBLOWING INTENTIONS VILLAGE GOVERNMENT OFFICIAL Yesi Mutia Basri; Ferty Riarni; Nur Azlina; M. Haykal Daditullah Indrapraja
JRAK Vol 12 No 2 (2020): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v12i2.3125

Abstract

The study investigates the factors that influence village officials to have an interest in whistleblowing. Organizational commitment, rewarding, idealism ethical orientation, relativism and machiavellian ethical orientation are used as factors that influence the interest of village officials to do whistleblowing. The population in this research is the entire officials of the village government who worked in district Kelayang, Indragiri Hulu Regency. The sampling technique in this research is to use incidental sampling. A total of 60 village officialses participated in this study, which consisted of village heads, village secretaries. regional executor and technical executive. The data analysis technique used is multiple regression. The results of hypothesis testing that is: organizational commitment and idealism ethical orientation effect on interest to do the whistleblowing but reward, relativism ethical orientation and machiavellian nature has no effect against the interest to do the whistleblowing.This research contributes to reducing the occurrence of fraud committed by village officials.
Pelatihan Perhitungan Harga Pokok Produk Bank Sampah di Kecamatan Rumbai Yesi Mutia Basri; Hariadi Yasni; Vera Oktari; Damara Putri Hestia Indrapraja
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 4 (2022): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v2i4.1044

Abstract

Purpose: This community service activity aims to train Waste Bank managers in determining the cost of Waste Bank products. Method: The method in this activity is a lecture followed by a discussion and simulation of calculating the cost of the product. The target audience is the manager of the Waste Bank. Results: The results of service activities increase the understanding of Waste Bank managers in calculating the cost of production, determining the selling price, and calculating the profit or loss on product sales. Conclusion: The initial survey shows that many waste bank managers do not understand how to calculate product cost, selling price, and profit/loss. With this activity, there is an increase in the understanding of waste bank managers in determining the selling price of their products. This activity has benefits in addition to creating a clean environment and contributing to improving the community's economy.
Determinant of Tax Avoidance on Manufacturing Companies Yesi Mutia Basri; Teguh Muji Waluyo; Rusli Rusli
The Indonesian Journal of Accounting Research Vol 17, No 1 (2014): IJAR January 2014
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (684.529 KB) | DOI: 10.33312/ijar.357

Abstract

Abstract: Many cases of tax avoidance are one factor not achieve the target of tax revenue by the government. Some studies have been done to find the causes of the companies have tax avoidance, but the result is unclear. This study aimed to examine determinants tax avoidance on manufacturing companies listed in Indonesia Stock Exchange (BEI)2010-2013. Return on Assets (ROA), leverage, company size, compensation tax losses, and institutional ownership used as independent variables and tax avoidance as the dependent variable. The sampling method used purposive sampling. Based on the selected sample from 128 population, obtained 47 samples with four years of observation. The amount of data 188. Data analysis used multiple regression analysis. This study used ETR (Effective Tax Rate) as Proxy to the calculation of tax avoidance. The results of this study showed that the independent variables are ROA, leverage, and company size significantly influence the partial tax avoidance, but the variable tax loss carryforwards and institutional ownership does not affect partial tax avoidance. This research it has a contribution to the theory and practice of the supports the theory of agency contributions to must which are in taking management decision taxationAbstrak: Banyak kasus penghindaran pajak merupakan salah satu faktor yang menyebabkan tidak tercapainya perolehan pajak oleh pemerintah. Beberapa studi telah dilakukan untuk menemukan penyebab penghindaran pajak namun hasilnya tidak jelas. Studi ini bertujuan untuk menganalisis factor penentu penghindaran pajak pada perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia tahun 2010-2013. Determinan factor yang digunakan dalam penelitian ini adalah Return on assets (ROA), leverage, ukuran perusahaan , kompensasi kerugian pajak , dan kepemilikan institusi. .Studi ini menggunakan etr ( efektif ttax angka- sebagai proxy untuk perhitungan pajak avoidance. Metode pemilihan sampel yang digunakan adalah purposive. Didasarkan pada seleksi sampel maka diperoleh sampel  sebanyak 47 perusahaan  dari 128 dengan pengamatan selama 4 tahun, sehingga data yang di analisis berjumlah 188 data Regressi berganda digunakan untuk menganalisis data.  Hasil studi ini menunjukkan bahwa variabel independen ROA, leverage, dan ukuran perusahaan secara signifikan berpengaruh terhadap penghindaran pajak namun variabel kompensasi  kerugian pajak  dan kepemilikan institusi tidak berpengaruh signifikan. Penelitian ini  memiliki kontribusi pada teori keagenan serta berkontribusi pada praktek pada perusahaan terutama dalam  manajemen pajak
Internal Whistleblowing: Analysis of Personal Characteristics and Organizational Commitments with Ethical Climate as Moderating Variables Harry Setiadi; Rita Anugerah; Yesi Mutia Basri
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.328

Abstract

The desire of individuals within an organization to be willing to take whistleblowing actions will be very beneficial for the organization to achieve its goals. However, the desire or intention to carry out internal whistleblowing is still low in practice. This can be caused by organizational commitment, Personal Cost, Machiavellian Character, and Ethical Climate. This study examines and analyzes the effect of organizational commitment, personal cost, and machiavellian character on the intention to carry out internal whistleblowing with an ethical climate as a moderating variable. This research was conducted using a survey method by distributing questionnaires to civil servants in the finance department of the Riau Provincial Government. The non-probability sampling technique does the sampling technique. Seventy-three questionnaires can be used. Data analysis using WarpPLS 7.0. The findings of this study suggest that the intention to engage in internal whistleblowing is influenced by organizational commitment, personal cost, and Machiavellian character. The influence of organizational commitment, personal cost, and machiavellian character on the intention to engage in internal whistleblowing can be moderated by the ethical context
Pelatihan Pembuatan Eco enzyme sebagai Handsanitizer dalam Peningkatan Ekonomi Masyarakat Kelurahan Lembah Damai Yesi Mutia Basri; Poppy Nurmayanti; Nita Wahyuni; Fitri Fitri; Mukhlis Mukhlis; David Febryant; Dira Febrianti; Nanda Fatmawati; Nurhafida Nurhafida; Putri Badriah Mukarromah; Ruminda Ruminda; Annisa Dwi Yuliana; Melta Suplina; Citra Rezki Ramadhani; Widiasti Sukmaningrum
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 7 No. 3 (2022): September
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v7i3.815

Abstract

Saat sekarang ini sampah sudah mulai dipandang sebagai sumber daya yang memiliki nilai ekonomi. Pengolahan sampah menjadi produk yang lebih berguna mulai aktif dilakukan seperti menjadikan sampah untuk energi, kompos, pupuk atau sebagai bahan baku dalam industri. Sampah organik dapat diolah menjadi Eco enzyme yang memiliki manfaat ganda. Cairan Eco enzyme ini multifungsi dan aplikasinya dapat meliputi rumah tangga, pertanian dan juga peternakan. Program ini bertujuan menjadi solusi untuk menciptakan lingkungan yang bersih (Zero Waste) sekaligus untuk meningkatkan ekonomi masyarakat sekitar. Kegiatan ini mengenalkan inovasi alat fermentor eco enzyme yang dapat digunakan lebih efektif. Metode pelaksanaan kegiatan adalah dengan pelatihan yang dilakukan secara langsung  dan dilanjutkan dengan pendampingan pembuatan eco enzyme dengan menggunakan eco fermentor dan pembuatan handsanitizer. Kegiatan ini menghasilkan peningkatan pemahaman mitra dalam produksi handsanitizer. Handsanitizer yang dihasilkan selanjutnya  diuji efektivitasnya dalam membunuh bakteri. Kegiatan ini diharapkan dapat dilanjutkan oleh mitra Bank sampah dalam memproduksi handsanitizer sehingga dapat meningkatkan ekonomi. Workshop on the production of Eco enzyme as a Hand Sanitizer in Improving the Economy of the Village Community of Lembah Damai  Abstract Nowadays, waste has begun to be seen as a resource that has economic value. Processing waste into more valuable products has started to be actively carried out, such as making waste for energy, compost, fertilizer, or as raw material in the industry. Organic waste can be processed into Eco enzyme, which has multiple benefits. This Eco enzyme liquid is multifunctional, and its applications can include households, agriculture, and livestock. This program aims to be a solution to create a clean environment (Zero Waste) as well as to improve the economy of the surrounding community. This activity introduces an innovative eco-enzyme fermenter that can be used more effectively. The method of implementing the action is through training which is carried out directly and followed by assistance in making eco enzymes using an eco fermenter and hand sanitizer. This activity resulted in an increased understanding of partners in the production of hand sanitizer. The hand sanitizer produced is then tested for its effectiveness in killing bacteria. This activity is expected to be continued by Waste Bank partners in creating hand sanitizer to improve the economy
Analisis Pengellaan Piutang Macet Program Pemberdayaan Ekonomi Kerakyatan Dinas Perikanan Dan Peternakan Kabupaten Siak. Melly Novia Abdillah; Ria Nelly Sari; Yesi Mutia Basri
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 6 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i6.1149

Abstract

Tujuan penulisan ini adalah untuk mengetahui bagaimana pelaksanaan dan kendala dalam pengelolaan piutang macet yang terdapat pada Dinas Perikanan dan Peternakan Kabupaten Siak. Penelitian ini menggunakan metode kualitatif studi kasus. Piutang macet merupakan piutang yang tidak bisa dikembalikan kreditur meskipun telah diupayakan tindakan penagihan. Piutang macet menyebabkan besarnya angka penyisihan piutang yang membebani Neraca dan berpotensi menurunkan kualitas LKPD. Pengelolaan piutang diatur dalam PMK Nomor:163/PMK.06/2020 Tentang Pengelolaan Piutang Negara pada Kementerian/Lembaga, Bendahara Umum Negara dan Pengurusan Sederhana oleh Panitia Urusan Piutang Negara. Kata Kunci : Piutang, Piutang Daerah, Piutang Macet, Pengelolaan Piutang
Co-Authors Abdurrahman, Rezi Aji Prasetio Al Azhar Al Azhar-A Al Azhar. A Annisa Dwi Yuliana Annisa Mutia Rama Fade Aprilia Saputri Arif Gunabar Fatahillah Aunnur Rafiq Ayu Larasati Chairin Zhela Cahyani Citra Rezki Ramadhani Damara Putri Hestia Indrapraja David Febryant Desi Rusfiani Desmiyawati Desmiyawati, Desmiyawati Devi Safitri Dira Febrianti Dizza Yolanda Edfan Darlis Fauzan Effendi Ferty Riarni Fitri Fitri Fitria Erayanti Gusnardi Gusnardi Gusnardi Hariadi Yasni Hariadi Yasni Harry Setiadi Julita, Julita M. Haykal Daditullah Indrapraja Melly Novia Abdillah Melta Suplina Mifta Hasanah Mudrika Alamsyah Hasan Muhammad Afrinaldi Mukhlis Mukhlis Nanda Fatmawati Nasrizal Nasrizal Nita Wahyuni Nita Wahyuni nur azlina Nurhafida Nurhafida Nurlita Nurlita Olga Fadilla Ori Marsontio Pipin Kurnia Poppy Nurmayanti Putri Badriah Mukarromah Rheny Afriana Hanif Ria Nelly Sari Rita Anugerah Rofika Rofika Ruminda Ruminda Rusli Rusli Rusnadia Wafa Shintia Intan Permatasari Susilatri Susilatri Taufeni Taufik Teguh Muji Waluyo Vera Oktari Vera Oktari Vince Ratnawati Vince Ratnawaty Vini Zenita Widiasti Sukmaningrum Yoland Prasetio Yuswanita, Lativa