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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

Author-ID : 2576982

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

Published : 28 Documents Claim Missing Document

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Ukuran Perusahaan, Komisaris Independen, Kualitas Audit, Intensitas Persediaan dan Manajemen Pajak Perusahaan Nurlita Nurlita; Yesi Mutia Basri; Nur Azlina
Jurnal Akuntansi Indonesia Vol 11, No 2 (2022): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.11.2.96-111

ABSTRAK Tujuan penelitian ini guna menguji pengaruh komisaris independen, ukuran perusahaan, kualitas audit dan intensitas persediaan terhadap manajemen pajak perusahaan. Manajemen pajak perusahaan ialah variabel terikat yang dipakai peneliti dimana akan diukur menggunakan ETR (Effective Tax Rate). Populasi penelitian ini yaitu sejumlah 47 perusahaan pertambangan yang terdaftar di BEI periode 2017-2019. Pemilihan sampel menggunakan metode purposive sampling. Sesuai metode tersebut, sampel terpilih dari populasi berdasar kriteria sampel penelitian sejumlah 25 perusahaan dengan periode 3 tahun sehingga jumlah sampel secara keseluruhan sebanyak 75 sampel. Peneliti menggunakan metode analisis regresi linier berganda memakai program SPSS versi 25.0 (Statistical Product and Service Solutions). Hasil yang ditunjukkan pada penelitian ini yaitu intensitas persediaan serta komisaris independen berpengaruh pada manajemen pajak perusahaan. Sedangkan ukuran perusahaan serta kualitas audit pada manajemen pajak perusahaan tidak berpengaruh. Kata kunci: Ukuran Perusahaan, Komisaris Independen, Kualitas Audit, Intensitas Persediaan, Manajemen Pajak Perusahaan ABSTRACT The purpose of this study is to examine the effect of firm size, independent commissioners, audit quality and inventory intensity on corporate tax management. Corporate tax management is the dependent variable in this study which is measured using the Effective Tax Rate (ETR). The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019 totaling 47 companies. The sample was selected using a purposive sampling method. Based on the purposive sampling method, the sample selected from the population-based on the research sample criteria was 25 companies with a period of 3 years so that the total sample was 75 samples. Researchers used the multiple linear regression analysis methods using the pro Statistical Product and Service Solutions (SPSS) version 25.0. The results shown in this study indicate that independent commissioners and inventory intensity have an effect on corporate tax management. Meanwhile, firm size and audit quality have no effect on corporate tax management.Keywords: Firm Size, Independent Commissioner, Audit Quality, Inventory Intensity, Corporate Tax Management

Determinan Sistem Akuntabilitas Kinerja Instansi Pemerintah Aprilia Saputri; Yesi Mutia Basri; Mudrika Alamsyah Hasan
EKONOMI KEUANGAN DAN BISNIS Vol 7, No 2 (2022): Ekombis Sains: Jurnal Ekonomi, Keuangan, dan Bisnis
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/ekombis.v7i2.1810

Penelitian ini memiliki tujuan menganalisa determinasi kejelasannya target anggaran, sistem pelaporan, pengendalian akuntansi, pemanfaatan teknologi informasi, dan ketaatan peraturan perundangan pada sistem akuntabiltas kinerja instansi pemerintah Kota Pekanbaru. Populasi pada penelitian ini yaitu Organisasi Perangkat Daerah (OPD) dalam Pemerintah Kota Pekanbaru. Sebanyak 99 responden berpartisipasi dalam penelitian ini yang diperoleh dengan memakai metode purposive sampling. Teknik pengumpulan data memakai kuesioner. Metode analisis yang dipakai pada penelitian ini yaitu Statistical Package for the Social Sciences (SPSS) versi 25 memperlihatkan kalau kejelasan target anggaran, pengendalian akuntansi, pemanfaatan teknologi dan ketaatan peraturan perundangan berdampak kepada sistem akuntabilitas kinerja instansi pemerintah. Sedangkan sistem pelaporan tidak berdampak kepada sistem akuntabilitas instansi pemerintah.

Transparansi dan Akuntabiltas Pengelolaan Alokasi Dana Desa dengan Budaya Tunjuk Ajar Melayu di Desa Bukit Batu Kecamatan Bukit Batu Bengkalis Desi Rusfiani; Ria Nelly Sari; Yesi Mutia Basri
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 2, Desember 2022
Publisher : Politeknik Negeri Bengkalis

Village Funds provided by the Central Government are a form of state attention to advancing the economy In rural areas. In managing village funds, it is demanded that there be an aspect of good governance wherein the management of village funds at each stage, namely planning, implementation, administration, reporting and accountability needs to be implemented in transparency and accountability.This study aims to analyze qualitative data using ethnographic methods through the role of Tunjuk Ajar Melayu culture in increasing transparency and accountability in the management of village fund allocations in Bukit Batu Village, Bukit Batu District, Bengkalis Regency with eight (8) informants, namely the village head, village treasurer , village secretaries, village head, chairman of the Bukit Batu village BPD as the main informant who understands village fund allocations as well as village community leaders, village religious leaders, and LAM figures who understand the Malay Demonstration Culture in Bukit Batu village. Data collection was carried out through observation and interviews.The results of the study show that Village Fund Management is up to standard and applies the principles of Transparency and Accountability. The form of Transparency is through the installation of billboards and activity information boards as well as Accountability as outlined in the form of accountability for budget use. Cultural values have been applied by village officials to avoid fraudulent behavior in managing Allocations Village Fund. With the Malay Teaching and Learning Culture which contains Islamic and customary values based on sharak and the book of Allah which is in the identity of the Malay people, this is a guide for the village community in Bukit Batu in carrying out all actions and activities including in the implementation of transparency and accountability in the management of ADD.Transparency and accountability related to honesty and responsibility, this is the same as what is contained in the Malay Teaching and Learning culture which contains the values of shidiq' (honesty), Amanah' (trustworthiness), tabligh (smart and energetic in acting) and fathonah in being accountable for an action.Keywords: Transparency , Accountability, Culture, Malay Â Teaching and Learning, Village Fund Allocation Management

Analisis Penerimaan Pajak Atas Bumi dan/ atau Bangunan Pada Kecamatan Lareh Sago Halaban Dizza Yolanda; Yesi Mutia Basri; Rheny Afriana Hanif
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 1, Juni 2022
Publisher : Politeknik Negeri Bengkalis

This research purpose is to observe low acceptance of Rural and Urban Land or Building Tax receipts in Lareh Sago Halaban District. The method used in this research is qualitative research with the purpose to explain a phenomenon in depth through data collection, interviews, and observations. The technique used in choosing the population is the snowball sampling method from the Head of Finance. Triangulation is used to test the validity of the data by comparing each research method, which means the result of the interview compared to observation, then compared to the data. from the result of interviews, observation, and documentation it is known that low acceptance of Rural and Urban Land and Building (PBB P2) in Lareh Sago Halaban District is caused by the error in tax payable notification letter, taxpayer's economic factors, lack of tax payer's awareness, inappropriate tax collection wages, overlapping tax policies, and data reporting errors. Therefore, to increase Rural and Urban and Building Tax Revenues (PBB P2), local governments need to set the right policies

Determinants of Fraud in the Village Government: The Pentagon's Fraud Perspective Yesi Mutia Basri; Olga Fadilla; Al Azhar
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Objective– This study aims to examine and analyze the factors that influence fraud from a pentagon fraud perspective in the Village Government of Kampar Kiri District, Riau Province, Indonesia. The variables used in this study are the suitability of compensation which is a proxy for pressure, the effectiveness of the internal control system is a proxy for opportunity, organizational culture is a proxy for rationalization, competence is a proxy for ability and leadership style is a proxy for arrogance. Design/methodology– The population in this study were all villages in Kampar Kiri District, Riau Province, Indonesia. Respondents in this study were village apparatuses in the Kampar Kiri district. A total 90 respondents participated in this study spread across 19 villages. Data was collected using a questionnaire sent to respondents. Meanwhile Structural Equation Modeling (SEM) analysis with SmartPLS analysis version 3.2.6 was utilized to analyze the data. Results – The results of this study indicate that the suitability of compensation, the effectiveness of the internal control system, organizational culture, competence and leadership style affect the fraud on the village government. Research limitations/Implication – This research was only carried out in the village of Kampar Kiri and only five variables were used as a proxy for the fraud pentagon. This research implies that policies need to be further strengthened to reduce the occurrence of fraud in the village government. Novelty/Originality - This research was conducted in a village government environment in the Kampar Kiri sub-district of Riau Province. The crowd of fraud in the village administration has disrupted public services and community welfare. Previous research has focused more on local government hence research at the village government is interesting and pertinent to study.

ROLE OF GENDER EQUALITY, HUMAN CAPITAL, GOVERNMENT POLICIES, AND BUSINESS STRATEGIES IN IMPROVING MSME PERFORMANCE Aji Prasetio; Yesi Mutia Basri; Taufeni Taufik; Nita Wahyuni; Gusnardi
Berkala Akuntansi dan Keuangan Indonesia Vol. 8 No. 1 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i1.40006

The performance or capacity of MSMEs in Indragiri Hilir Regency isexpected to decrease so that it will have a big impact on developmentand efforts to improve business performance, this problem hasresulted in a decrease in business transactions so it hashave an impact on profits or profits for businesses that are difficult to rungrowing, even many businesses are experiencing problems.bankruptcy or closure. Quantitative research is the focus of thisresearch, and basically research is to examine the influence of genderequality, human capital, government policy, and business strategyon the performance of SMEs. The sample used or used was 213 SMEsthen analyzed using warp PLS version 8.0. Result ofthe study concludes that gender equality and business strategy have apositive effect on MSME performance. Human capital andgovernment policies have a significant positive effect onMSME performance.

Implementasi Good Governance Pemerintah Desa: Apakah Dipengaruhi SAP, Gaya Kepemimpinan, Budaya Organisasi? Fitria Erayanti; Yesi Mutia Basri; Nur Azlina
SUBSTANSI Vol 6 No 2 (2022): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v6i2.1257

Penelitian ini bertujuan untuk menguji pengaruh Sistem Akuntansi Pemerintah, Gaya Kepemimpinan, Dan Budaya Organisasi Terhadap Penerapan Good Governance pemerintah desa kabupaten Kampar. Penelitian ini menggunakan data primer dengan kuesioner. Populasi dalam penelitian ini adalah Pemerintah Desa di Kabupaten Kampar yang berjumlah 242 desa. Sampel ditentukan dengan menggunakan proportional stratified random sampling, sehingga didapatlah jumlah sampel dalam penelitian ini sebanyak 41 desa di Kabupaten Kampar. Dengan responden tiap desa terdiri dari kepala desa, sekretaris desa, kepala urusan keuangan, ketua Badan Permusyawaratan Desa (BPD). Metode analisis data yang digunakan adalah analisis regresi berganda menggunakan program Statitical Package for Social Science (SPSS) v.25. Hasil penelitian ini menunjukkan bahwa secara parsial sistem akuntansi pemerintah mempengaruhi penerapan good governance dengan nilai signifikansi yaitu 0,11 < α(0,05), gaya kepemimpinan mempengaruhi penerapan good governance dengan nilai signifikansi yaitu 0,000 < α(0,05), dan budaya organisasi mempengaruhi penerapan good governance dengan nilai signifikansi yaitu 0, 031 < α(0,05).

INNOVATION, ENTREPRENEURSHIP ORIENTATION, UTILIZATION OF E-COMMERCE, AND INTELLECTUAL CAPITAL ON MSME PERFORMANCE IN THE COVID-19 PANDEMIC Muhammad Afrinaldi; Yesi Mutia Basri; Aunnur Rafiq
Inovbiz: Jurnal Inovasi Bisnis Seri Manajemen, Investasi dan Kewirausahaan Vol 2, No 1 (2022): Edisi Juni 2022
Publisher : Politeknik Negeri Bengkalis

This study aims to analyze the effect of innovation, entrepreneurial orientation, utilization of e-commerce, and intellectual capital on the performance of MSMEs during the COVID-19 pandemic in Pekanbaru City. The data used in this study is primary data, with a questionnaire as an instrument. The method used for sample selection is the non-probability sampling technique. In this study, the total MSMEs in Pekanbaru City affected by COVID-19 was 7888. The research sample was 100 MSMEs. The data analysis technique used in this study is multiple linear regression analysis using Statistical Product and Service Solution (SPSS) data processing software version 26.0. The results show that only innovation, entrepreneurial orientation, and utilization of e-commerce affect MSMEs performance. This research has contributed to MSMEs improving their performance during the COVID-19 pandemic.

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

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