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Rahmawati Fitriana
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Journal : Jurnal Eksis

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PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI DAN KESESUAIAN KOMPENSASI TERHADAP KECURANGAN (FRAUD) AKUNTANSI PADA ORGANISASI PERANGKAT DAERAH (OPD) KABUPATEN KUTAI TIMUR Lewi Patabang; Rahmawati Fitriana; Fatmawati Nurhaliza
Jurnal Eksis Vol 17, No 1 (2021): Vol 17 No. 1 April 2021
Publisher : Politeknik Negeri Samarinda

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Abstract

The aims of this research are to know the influence of Effect of Internal Control Effectiveness, Observance of the rules accounting and compliance compensation on accounting fraud. The object of research in this study is Local Government Institution (OPD) of East Kutai Regency. Pursuant to Accedential Sampling method, total sample in this research is 71 responden from 3 Local Government Institution (OPD) of East Kutai Regency. Hypothesis in this research use meltiole linear regression analysis. The results of this study are: (1) There is no significant effect between the Effectiveness of Internal Control on Accounting Fraud in OPD East Kutai Regency, this is indicated by the tcount value of the Internal Control Effectiveness variable of 0.238 <from the ttable value of 1.668 and the significance value in the table of 0.812 (above 0.05). (2) There is a negative and significant influence between the Compliance of Accounting Rules on Accounting Fraud, this is indicated by the tcount value of the Accounting Rules Compliance variable of -2.336> of the t table value of 1.668 and the significance value of the table of 0.023 (below 0.05). (3) There is no significant effect between Compensation Suitability for Accounting Fraud in OPD East Kutai Regency, this is indicated by the tcount of the Compensation Suitability variable of 0.744 <from the ttable value of 1.668 and the significance value in the table of 0.459 (above 0.05 ). (4) There is no significant influence between the Effectiveness of Internal Control, Compliance with Accounting Rules and Compensation Compensation for Accounting Fraud in OPD East Kutai Regency, this is indicated by the Fcount value of 2.071 <from the t-table value of 2.74 and the significance value in the table of 0.112. (above 0.05).Keywords : effectiveness of internal control. Observance of the rules accounting, compliance compensation of acoounting fraud.
ANALISIS KONTRIBUSI SUMBER PENDAPATAN ASLI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KOTA SAMARINDA (Studi Kasus Pada Bapenda Kota Samarinda) Lewi Patabang; Rahmawati Fitriana; Yongky Weldy
Jurnal Eksis Vol 15, No 2 (2019)
Publisher : Politeknik Negeri Samarinda

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Abstract

This study discusses which sources of Original local Government Revenues make the largest contribution to the Original local Government Revenues of Samarinda City. The method used in this study is a quantitative method, which is contribution analysis. This research data was obtained from the Regional Income Agency of Samarinda City. The results of the current study of Original local Government Revenues sources for 2014-2018 which contributed to a good assessment were the regional tax in 2018 which amounted to 70,72% which was supported by the contribution of Roadway Lighting Tax by 30,18% and lower contribution was in 2014 amounted to 54,77%. Keywords: Contributions, Source Original local Government Revenues.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI MINAT MENABUNG DI BANK PADA KALANGAN PELAJAR (Studi Kasus Pada Pelajar SMP Negeri 3) Achmad Rudzali; Rahmawati Fitriana; Mat Juri; Renny Augustini Putri
Jurnal Eksis Vol 16, No 1 (2020): Vol 16, No 1 (2020)
Publisher : Politeknik Negeri Samarinda

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Abstract

This study aims to determine the effect of knowledge factors, location factors and pocket money factors on interest in saving among students of Sebulu 3 Public Middle School. The statistical tool used in this study is multiple linear regression. This research uses quantitative methods. The data analysis technique used in this study is the validity test, reliability test, normality test, multicollinearity test and heteroscedasticity test. While the hypothesis test uses the T test, F test and R2 test, using an analysis tool, the SPSS 21 program. The object of the research is students of SMP Negeri 3 Sebulu with a sample of 158 students. The data of this study uses data collection techniques by observing and distributing questionnaires.Keywords: knowledge factor, location factor, pocket money factor, saving interest.
Co-Authors Achmad Rudzali Diyah Permana Dzikri Isgifiernanda Fatmawati Nurhaliza Friska Efriyanti Manurung Lewi Patabang M. Said Agus Gunawan Mat Juri Noor Fachman Tjetje Renny Augustini Putri Rezky Dayanti Mujiato Sudarlan Sudarlan Yongky Weldy