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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Kajian Akuntansi Diklat Review : Jurnal manajemen pendidikan dan pelatihan
Desmiyawati Desmiyawati
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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PENGARUH DIVERSIFIKASI OPERASI, LEVERAGE, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA(BEI) TAHUN 2014-2016) Hidayah Rofany; Nasir Azwir; Desmiyawati Desmiyawati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Earnings information is part of financial statements that are used todetermine the performance and accountability of the company manager.Companies that have a high level of business complexity such as operationallydiversified companies, companies with high leverage are suspected of having theopportunity to take earnings management actions. To suppress the action ofearnings management, managerial oenership is indicated to reduce theoccurrence of earnings management and so does institutional ownership ofearnings management. This study aims to re-examine the effect to operatingdiversification, leverage, managerial ownership and institutional ownership onearnings management. The study was conducted at mining companies listed onthe Indonesia Stock Exchange in 2014-2016. The sampling. Analysis techniquewith multiple linear regression test. Based on the results of research with 33samples of observation companies, it is known that operating diversification hasno effect on earnings management, leverage does not effect earningsmanagement, managerial ownership does not effect eranings management andinstitutional ownership does not effect earnings managemen.Keyword : Earnings management, Operating Diversification, Leverage,Managerial Ownership and Institutional Ownership.
PENGARUH EFEKTIFITAS PENGENDALIAN INTERNAL, ASIMETRI INFORMASI, MORALITAS INDIVIDU DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris Pada SKPD Kabupaten Pasaman Barat) Eva Marnita; Desmiyawati Desmiyawati; Rofika Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to find out the effectiveness of internal control, Information asymmetry, individual morality, and compensation compatibility on accounting fraud tendency. The population on this research was SKPD at Pasaman Barat regency. This research is using purposive sampling method. Total respondents which is used in this research are 88 respondents (84,65%). The data of this research using primary data directly through a questionnaire and analyzed using SPSS (Statistical Product and Service Solution) version 21. The data were analyzed to test the hypothesis using multiple linear regression analysis. The results showed that the effectiveness of internal control, information asymmetry, individual morality and compensation compatibility influence to accounting fraud tendency. All of the independent variables jointly influence dependent variables as much as 72,6%, while 27,4% is influenced by other unclear variable.Keywords : Accounting Fraud Tendency, Effectiveness of Internal Control, Information Asymmetry, Individual Morality, and Compensation Compatibility
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGELAPAN PAJAK (Studi pada Wajib Pajak Orang Pribadi Yang Terdaftar di Kantor Pelayanan Pajak Pratama Tampan) Lya Octavia; Desmiyawati Desmiyawati; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the effect of the tax justice, tax rate, tax system, tax information and technology, precision possible fraud detected and government appropriation to tax evasion. The population in this study were all individuals who become individual taxpayers registered in the Primary Tax Office Tampan. types of samples used by researchers is convinience sampling. The samples in this study were the individual taxpayer whoever enjoyed the service at the Tax Office Primary Tampan Pekanbaru. The samples used in this study was 100 respondents. This hypothesis is then tested using multiple linear regression analysis with SPSS version 20. These results indicate that tax fairness, tax rates, the tax system, taxation and information technology and the possibility of fraud detected effect on tax evasion. While the accuracy of government does not affect the allocation of tax evasion. The magnitude of the effect of the independent variable on the dependent variable was 74.1%. While 25.9% are influenced by other variables not included in this regression model.Keyword: tax justice, tax rate, tax system, tax information and technology, precision possible fraud detected and government appropriation
PEGARUH KEADILAN, SISTEM PERPAJAKAN, DISKRIMINASI, KEMUNGKINAN TERDETEKSI KECURANGAN DAN INTENSITAS PEMERIKSAAN PAJAK TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKAPENGGELAPAN PAJAK (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Bangkinang) Muhammad Ammar; Desmiyawati Desmiyawati; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to analyze Influence of Fairness, Tax System, Discrimination, Possibility of Fraud Detected, and Intensity of Tax Audit on the perception of tax payer on the ethics of tax evasion. The sample consists of 100taxpayers listed in the Tax Office of Pratama Bangkinang. The data that was used in this research was primary data and selected by using accidental sampling method, while the data processing methods used by research are the multiple regression analysis use SPSS version 22.00 as the software for processing the data.The result of the adjusted R-square showed that the value of the adjusted Rsquare is 0,721, which mean that 72.1% the ethics of tax evasion can be explain by the variation of the independent variables, while the other 27,9% explained by other variables which not included in this research. Results of hypothesis testing showed,the result indicate that fairness has affected the perception of taxpayer on the ethics of tax evasion. Tax system has affected the ethics of tax evasion, discrimination has affected the ethics of tax evasion, possibility of fraud detected has affected the ethics of tax evasion, and intensity of tax audit has affected the ethics of tax evasion.Keyword: fairness, tax,discrimination, fraud, and audit
PENGARUH UKURAN PEMERINTAH DAERAH, PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH, KOMPLEKSITAS DAERAH, DAN BELANJA MODAL TERHADAPKELEMAHAN PENGENDALIAN INTERNAL PEMERINTAH DAERAH (Studi Empiris Pada Kabupaten Dan Kota Di Provinsi Sumatera Utara Periode 2012-2015) Lenni Mustika Sari; Desmiyawati Desmiyawati; Susilatri Susilatri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the influence of Local Government Size, Economic Growth, Region Own Source Revenue, Regional Complexity and Capital Expenditure On The Internal Control Weakness Of Regional Government. The population in this study are 33 regencies and cities of North Sumatera Province. This research uses secondary data in the form of BPK audit report, Population, PDRB Report, Realization Report of APBD, and data of sub-district. The examination has been done by using SPSS software 17.0 versions i.e. the examination of coefficient determination test, classic assumption test and multiple regressions analysis. The result of coefficient determination test shows that the contribution of all independent variables to dependent variable are 7.8% and the remaining 92.2% are influenced by other variables. The result of t test shows that local government size has no significant effect on the On The Internal Control Weakness Of Regional Government 0.411 > 0.05. Economic growth has no significant effect On The Internal Control Weakness Of Regional Government 0.806 > 0.05. Local Revenue has a significant positive effect On The Internal Control Weakness Of Regional Government 0.045 < 0.05. The Regional Complexity has no significant effect On The Internal Control Weakness Of Regional Government of 0.877 > 0.05. Capital Expenditure has a significant negative effect On The Internal Control Weakness Of Regional Government 0.040 < 0.05.Keywords : Local Government Size, Economic Growth, Region Own Source Revenue, Regional Complexity, and Capital Expenditure.
The Effect Of Transparency, Accountability, Training And Accounting Information Systems On BUMDes Financial Management (All BUMDes In Kuantan Singingi Regency) Nur aini; Desmiyawati Desmiyawati; Julita Julita
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.9545

Abstract

BUMDes plays an important role in improving the economy of a village. A good benchmark for a BUMDes can be seen from the structure of good governance, so that to manage well BUMDes, quality of human resources are needed in the implementation of BUMDes management which will make BUMDes easily to achieve the goals of the BUMDes for the welfare of rural communities. This research was conducted with the purpose to testing the effect of accountability, transparency, training and use of accounting information systems on the financial management of BUMDes. Sources of data used in this study are primary data and questionnaires as research measuring tools. The population in this study are all BUMDes located in Kuantan Singingi Regency and the sampling technique used is the proportional stratified random sampling method so that a sample of 69 BUMDes is obtained. The statistical results obtained from this study are that accountability, training and use of accounting information systems affect the financial management of BUMDes,S but transparency has no effect on the financial management of BUMDes.
Co-Authors Ardiansyah Hari Arries Martin Riafan Azlina Nur Devi Safitri Dini Rahma Devi Endang Hadiyanti Eva Marnita Friska Aprilia Moina Hidayah Rofany I Gusti Wayan Murjana Yasa Julita Julita Kamaliah Kamaliah Kirmizi Kirmizi Lenni Mustika Sari Linda Hetri Lya Octavia Mudrika Mudrika Mukhlisin Mukhlisin Nasir Azwir Nur aini Nur Azlina Oktari Vera Putri Triana Meissy Rofika Rofika Safitri Devi Susilatri Susilatri Yoga Yuniadi Yuni Mayasari Girsang