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PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK BADAN, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK TERHADAP PENINGKATAN PENERIMAAN PAJAK PENGHASILAN PADA KANTOR PELAYANAN PAJAK PRATAMA TAMPAN KOTA PEKANBARU Yosi Widia Sari; Zirman -; Eka Haryani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The objective of this research was to analyze the influence of level institution of tax compliance, tax audit and tax collection toward tax revenue in the tax office of Pratama Tampan Pekanbaru. The population in this research is the company registered in the tax office of Pratama Tampan Pekanbaru in 2011 until 2013. Sample was determined by the purposive sampling method. Types of data is secondary data and the method of analysis used is multiple regression analysis. The test results of this study indicate that the level of institution of tax compliance and tax collection effect on tax revenue. Meanwhile, tax audit have no effect on tax revenue. This research suggested : 1) For further researcher should consider expanding the sample beyond the company that registered in the tax office of Pratama Tampan Pekanbaru and extend the obsevation period. 2) Many other factor that effect. For further researcher should be able to collaborate on a variety of relevant variabel in affecting tax revenue. Based on the total adjusted R-square results proved that the variable independence, level institution of tax compliance, tax audit and tax collection affect the tax revenue of 0.537 or 53.7%. While the remaining 46.3% is explained by other variables that are not performed in this research.Keywords: compliance, tax, audit, and tax service

PENGARUH AKUNTABILITAS KEUANGAN, PENGAWASAN KEUANGAN DAERAH, DAN TRANSPARANSI ANGGARAN TERHADAP PENGELOLAAN KEUANGAN PEMERINTAH DAERAH KABUPATEN INDRAGIRI HULU Gerryan Putra; M. Rasuli '; Eka Haryani
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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This study aimed to examine the effect of financial accountability, oversight, and transparency of the budget to the financial management of the district government indragiri upstream Regional Work Units in the District Indragiri Upstream Research conducted on 23 local work unit, which consists of 15 offices and 8 agencies located in Indragiri Hulu in 2016. Data collected from 44 respondents further data were analyzed with SPSS version 2.0 using descriptive statistical analysis and multiple linear regression analysis to generatetest classic assumptions, data analysis model, the coefficient of determination and prove the hypothesis. the results of this study showed no effect on the financial accountability of financial management, the H1 is rejected. While the t test toanswer the hypothesis 2 shows that there is a positive influence on the financial control of the area of the financial management with a significance of 0.002 at p <0.05. This shows that the area of financial supervision positive effect onfinancial management, this means that H2 is accepted. This means that if the supervision is good, controlled, and systematical, the financial management will be good too, while the t test to answer the hypothesis 3 shows that there is apositive effect of budget transparency on financial management with 0.000 significance at p <0.05. This shows that the positive effect on the budget transparency, financial management, this means the H3 is accepted.Keywords: financial accountability, supervision, transparency, management, and systematical

ANALISIS IMPLEMENTASI UNDANG-UNDANG NOMOR 6 TAHUN 2014 DALAM MEWUJUDKAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA (Studi Kasus Pada Dua Desa di Kecamatan Toapaya Kabupaten Bintan) Annisa Furqani Arigusti; Taufeni Taufik; Eka Haryani
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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This study aims to analyze (1) How the implementation of village financial management in Toapaya Sub-district, Bintan Regency, starting from planning, implementation, administration, reporting, and financial accountability. (2) How to foster and supervise the management of village finances in Toapaya Subdistrict, Bintan Regency.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 Toapaya Village and South Toapaya Village and compares with Law No. 6 of 2014 and its supporting regulations such as Permendagri Number 113 of 2014 and Permendagri No. 114 of 2014. The result of the research shows that based on Law Number 6 Year 2014, the implementation of financial management of Toapaya and Toapaya Selatan villages 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 Toapaya Village caused by the lack of village officials' ability to use the application, has not yet published its financial accountability in Toapaya Village. Therefore, more intensive coaching for Toapaya Village is needed in the utilization of existing SISKEUDES.Keywords: Accountability, Law Number 6 Year 2014, Permendagri 113 Year 2014, Permendagri 114 Year 2014, Village Financial Management

PENGARUH KOMITMEN ORGANISASI, PENGAWASAN FUNGSIONAL DAN PENGENDALIAN INTERN TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris pada SKPD Kabupaten Kuantan Singingi) Lidia Hasnani; Taufeni Taufik; Eka Haryani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to examine organizational commitment, functional supervising and government's internal control system toward performance of local governments. The population in this study is SKPD in Kabupaten Kuantan Singingi. The sample selections using total sampling, with 50 respondents. The data used in this study in the form of primary data. The data of this study was collected by using survey techniques, where the researcher distributed questionnaires to each SKPD’s chairman and chief of financial SKPD. The technique of data analysis used multiple regression analysis by using Statistical Package for Social Science (SPSS) program. This research proves that the organizational commitment bring a significanton performance of local governments with regression coefisient 0,231 and significant value 0,042 (alpha 0,05), this is shown by the result of tcount 2,088 which is higher than the ttable 2,000. Functional supervising bring significantion performance of local governments with regression coefisient 0,202 and significant value 0,026 (alpha 0,05), this is shown by the result of tcount 2,308 which is higher than the ttable 2,000. Government’s internal control systems bring significanton performance of local governments with regression coefisient 0,131 and significant value 0,041 (alpha 0,05), this is shown by the result of tcount 2,098 which is higher than the ttable 2,000.Keywords: Organizational Commitment, Functional Supervising, Internal Control System and Performance of Local Governments.

PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH, PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DENGAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA ORGANISASI PERANGKAT DAERAH KABUPATEN SIJUNJUNG) Septia Yolanda; Taufeni Taufik; Eka Haryani
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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This study aims to determine the effect of effectof regional financial accounting system, regional financial statements presentationand accessibility of regional financial statementson accountability of regional financial management with government internal control system as moderating variable in OPD Sijunjung Regency.The data used in this study is the primary data. The population in this research is all OPD officer of Sijunjung Regency. The sample in this study were 93 people selected by using purposive sampling method. The analysis in this study was conducted using WarpPLS 5.0.The results of this study indicate that the regional financial accounting system and accessibility of regional financial statements affect the accountability of regional financial management while the regional financial statements presentation do not affect the accountability of regional financial management. The government's internal control system moderates the relationship between the regional financial accounting system and the accountability of regional financial management. However, the government's internal control system does not moderate the relationship between regional financial statements presentation and the accessibility of regional financial statements to the accountability of regional financial management.Keywords :Regional Financial Accounting System, Regional Financial Statements Presentation, AccessibilityOf Regional Financial Statements, Accountability Of Regional Financial Management, Government Internal Control System.

PENGARUH KOMPENSASI EKSEKUTIF, KEPEMILIKAN SAHAM EKSEKUTIF, PREFERENSI RISIKO EKSEKUTIF DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) Cindy Mayangsari; Zirman Zirman; Eka Haryani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aimed to test: 1) the influence of executive compensation to tax Avoidance, 2) the influence of the executive stock ownership to tax Avoidance, 3) the influence of the executive risk preferences against tax Avoidance and 4) the effect of leverage to tax Avoidance. The sample used in this study are all companies listed on the Indonesia Stock Exchange in 2010-2013 with purposive sampling technique. Data collection method was nonparticipant observation. Data analysis using Multiple Regression with the help of a computer program SPSS version 17.0. The results showed that: 1) executive compensation have significant effect on tax Avoidance, 2) executive stock ownership is significant effect on tax Avoidance, 3) there is no significant effect of executive risk preferences on tax evasion and 4) leverage have significant effect on tax Avoidance.Keywords : Compensation, Ownership, Risk, Leverage, and Tax Avoidance.

Membumikan penyusunan laporan keuangan industri perkebunan kelapa sawit menggunakan pendekatan aset biologis berdasarkan PSAK 69 Emrinaldi Nur DP; Rusli Rusli; Eka Haryani
Unri Conference Series: Community Engagement Vol 1 (2019): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.1.168-179

Micro, Small and Medium Enterprises (MSMEs) have become the belle of Indonesia's economic growth. The contribution of MSMEs to GDP in 2018 reached 60.34%. This contribution encouraged the government to further develop MSMEs, including its management aspects such as preparing financial statements. The existence of free trade areas also requires all industries to present their financial reports using international standards, including palm oil industry both large and small, such as MSMEs. Therefore, IAI has issued PSAK 69 concerning agriculture which adopted from IAS 41 using a biological asset approach. However, the PSAK does not show its application to this industry, given the broad scope of agriculture. Through national research grants in 2018, researcher have carried out studies, and produced technical reporting guidelines. At this time, we have already disseminated the findings to oil palm MSMEs. Survey and dissemination for preparation financial reporting used to this activity. This activity were carried out at Kepenghuluan Mukti Jaya, Rimba Melintang District, Rokan Hilir Regency. The results showed that an increasing of understanding to the importance of financial statements in general and the results of financial reports for the oil palm industry in the MSMEs target area.

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