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Yusralaini Yusralaini
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Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI KESIAPAN PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL Fadhillah Asri; Yusralaini Yusralaini; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research is to analyze factors affecting the readiness of implementation of accrual-based government accounting standards at working unit level. This study was motivated by the issuance of PP 71 of 2010 about Government Accounting Standards which will be implemented in 2015. This research is conducted on 26 working units in Pekanbaru by using questionnaires. Data used in this research was 47 data. The independent variables in this research are human resources, organizational commitment, and supporting devices. The dependent variable is the readiness of the implementation of accrual-based government accounting standards. Multiple linier regression analysis was applied to analyze the data. The statistical results indicate that factors affecting the readiness of application of accrual-based government accounting standards are human resource and supprting devices. While the organizational commitment, is not affecting the readiness of application of accrual-based government accounting standards.Keywords: readiness of implementation of accrual-based government accounting standards, human resources, organizational commitment, and supporting devices
PENGARUH LOCUS OF CONTROL, GAYA KEPEMIMPINAN, BUDAYA ORGANISASI, SERTA PENGARUH PEMAHAMAN GOOD GOVERNANCE TERHADAP KINERJA AUDITOR INTERNAL PEMERINTAH (Studi Empiris Pada Inspektorat Provinsi Riau) Nuranisa Nuranisa; Yusralaini Yusralaini; Hanif Afriani Rheny
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine and examine the factors that affect the performance of the Government's Internal Auditor. Factors tested in this study are Locus Of Control, Leadership Style, Organizational Culture and Understanding of Good Governance. The data source used in this research is primary data and data collection is done directly using a questionnaire which is measured using a Likert scale. The population in this study were all internal auditors at the Inspectorate of Riau Province, amounting to 47 people. The total sample of this study was 47 respondents which consisted of middle auditors, young auditors, first auditors, advanced executing auditors and executing auditors using a census sampling technique. Data analysis was carried out using multiple linear regression processed with the help of the SPSS version 23 program. The results of this study indicate that Locus of Control, Leadership Style, Organizational Culture, and the Influence of Understanding Good Governance have a significant effect on the Performance of Government Internal Auditors.Keywords: Locus Of Control, Leadership Style, Organizational Culture, Understanding of Good Governance and Performance of Government Internal Auditors
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada OPD-OPD di Kabupaten Kuantan Singingi) Salami.JS Fajriana; Yusralaini Yusralaini; Hanif Afriana Rheny
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine and examine the factors that affect the Quality of Local Government Financial Reports. The factors tested in this study were the application of government accounting standards, human resource competencies, internal control systems, and work experience. The source of data used in this study is primary data and data collection is carried out directly using a questionnaire which is measured using a Likert scale. The population in this study were all OPD in Kuantan Singingi Regency, totaling 22 OPD. The total sample of this study was 110 respondents which consisted of the head of SKPD, secretary, head of the finance sub- section, revenue treasurer and expense treasurer with the sampling technique, namely purposive sampling. Reasons to use purposive sampling because the information to be taken is based on a source that is deliberately selected based on predetermined criteria. Data analysis using multiple linear regression which was processed with the help of SPSS version 25.00 program. The results of this study indicate that the application of government accounting standards, human resource competencies, and internal control systems have a significant effect on the quality of local government financial reports. While Work Experience does not significantly affect the Quality of Local Government Financial Reports.Keywords: Implementation of Government Accounting Standards, Human Resources Competene, Internal Control System, and Work Experience
PENGARUH OPINI AUDIT, UKURAN PERUSAHAAN, PERGANTIAN MANAJEMEN, AUDIT FEE DAN AUDIT TENURE TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) Hidayatika R Fredlina Dwitami Edla; Yusralaini Yusralaini; Hanif Afriana Rheny
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine and analyze empirically on how the influence of audit opinion, company size, management change, audit fees and audit tenure on auditor switching. The population used in this study were banking companies listed on the Indonesia Stock Exchange in 2015-2019. The sample used was 27 banking companies selected using the purposive sampling method. The data analysis method used logistic regression analysis (Logistic Regression) with the help of the IBM Statistical Package for Social Science (SPSS) version 25 program. The results of this study indicate that: (1) audit opinion has an effect on auditor switching with a significance level of 0.009 <0.05. (2) firm size has an effect on auditor switching with a significance level of 0.044 < 0.05. (3) management change has an effect on auditor switching with a significance level of 0.003 < 0.05. (4) audit fee has an effect on auditor switching with a significance level of 0.042 < 0.05. (5) audit tenure has an effect on auditor switching with a significance level of 0.000 < 0.05.Keywords: Auditor Switching, Audit Opinion, Company Size, Management Change. Audit Fee and Tenure Audit.
ANALISIS AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI KASUS: DESA AIR MOLEK DAN DESA BATUSAWAR DI KABUPATEN INDRAGIRI HULU TAHUN ANGGARAN 2019) Hanif Muhammad; Yusralaini Yusralaini; Agusti Restu
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to analyze (1) How the accountability of village financial management in Desa Air Molek And Desa Batusawar In Kabupaten Indragiri Hulu Budgeting Period 2019, starting from planning, implementation, administration, reporting, and financial accountability. (2) How to foster and supervise the management of village finances in Desa Air Molek And Desa Batusawar In Kabupaten Indragiri Hulu Budgeting Period 2019. The method used in this research is descriptive method with comparative qualitative analysis to six research variables, namely Planning, Implementation, Administration, Reporting, Accountability and Development and Supervision of Village Financial Management. This study compiles the implementation of village financial management conducted in Desa Air Molek and Desa Batusawar In Kabupaten Indragiri Hulu Budgeting Period 2019 and compares with Law No. 6 of 2014 and its supporting regulations such as Permendagri Number 20 of 2018. The result of the research shows that based on Law Number 6 Year 2014, the implementation of financial management of Desa Air Molek and Desa Batusawar In Kabupaten Indragiri Hulu is accountable, but technically there are still some obstacles such as delay in fund disbursement causing delays in reporting, and utilization of Village Finance System (SISKEUDES ) that has not been effective in Desa Air Molek and Desa Batusawar caused by the lack of village officials' ability to use the application, has not yet published its financial accountability in Desa Air Molek And Desa Batusawar. Therefore, more intensive coaching for Desa Air Molek and Desa Batusawar is needed in the utilization of existing SISKEUDES.Keywords : Accountability, Law Number 6 Year 2014, Permendagri Number 20 Year 2018, Village Financial Management
Co-Authors Agusti Restu Al Azhar A Al Azhar L Aulya Afri Yolanda Devi Safitri Dhaulika Hidayah Eka Hariyani Fadhillah Asri Fauzalina Triani Fauzi Ghina Ahsanatul Hanif Afriani Rheny Hanif Muhammad Hariadi Hariadi Hidayatika R Fredlina Dwitami Edla Jessy Rhutsye permata Sari Sumolang Lila Anggaraini Meilda Wiguna Neldawati Neldawati Nuranisa Nuranisa Raja Aldino Rheny Afriana Hanif Rindi Minanti Trifatni Riska Natariasari Salami.JS Fajriana Sem Paulus Siti Hajar Susilatri Susilatri Ulfah Maria