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PELAKSANAAN GOOD GOVERNANCE DAN PENERAPAN SISKEUDES BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMOR 20 TAHUN 2018 TENTANG PENGELOLAAN KEUANGAN DESA (Studi Kasus pada Desa di Kecamatan Bengkalis, Kabupaten Bengkalis, Provinsi Riau) Saputra Ardian; Agusti Restu; Oktari Vera
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Village finance is a strategic matter for the village as well as for government above the village, namely the district. The importance of village finance is emphasized by the existence of Law on Village Number 6 of 2014 and Permendagri No. 20 of 2018 concerning Village Financial Management. In the implementation and management of village finance, it must be managed based on transparent, accountable, participatory principles and carried out in an orderly and disciplined budget. This study used qualitative research methods to obtain facts about the financial management process in Senggoro, Kelapapati and Wonosari villages. The unit of analysis in this research is the Government of Senggoro Village, Kelapapati Village and Wonosari Village. The data collection techniques used were in-depth interviews, observation and documentation to complement the data in this study. Senggoro Village, Kelapapati Village and Wonosari Village have been participatory, involving the head of the BPD and community elements in the formulation of financial plans and village development. In the implementation and administration in Senggoro Village, Kelapapati Village and Wonosari Village have followed the Permendagri No. 20 of 2018 concerning Village Financial Management, so that the flow of implementation is good. Likewise, in the reporting and accountability of the Senggoro and Wonosari Village Governments, it has been transparent to the community regarding the realization of village finances by disseminating financial reports to elements of the community. Meanwhile, Kelapapati Village is considered to be lacking in socializing transparency regarding the realization of village finances. In implementing the Siskeudes application, the Government of Senggoro Village, Kelapapati Village and Wonosari Village have been maximized and greatly helped by the Siskeudes application in village financial management.Keywords: Accountability, Transparency, Participation, Siskeudes, Village Finance Management, Village Government

PENGARUH MOTIVASI, SELF EFFICACY, KEMAMPUAN, PERTIMBANGAN PASAR KERJA, DAN PENGHARGAAN FINANSIAL TERHADAP MINAT MAHASISWA AKUTANSI BERKARIR DI BIDANG PERPAJAKAN (STUDI EMPIRIS UNIVERSITAS DI KOTA PEKANBARU) Elisa Nur; Agusti Restu; Azhari Azhari
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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This study aims to examine the effect of motivation, self efficacy,competence, consideration of the job market, and financial awards against thecareer interest of accounting students in the field of taxation. The population inthis study was 5.818 active students majoring in Accounting Degree from theUniversity in Pekanbaru City. In this study, the sample used was 374 respondentsselected by using purposive sampling techniques. This study uses primary data bydistributing questionnaires. The analytical method used in this study is multiplelinier regression analysis. The analytical tool used in this study is StastisticalProduct and Service Solution (SPSS) version 25.0. The results of this study foundthat motivation, self efficacy, competence, consideration of the job market, andfinancial awards significantly influence α < 0.05 against career interest ofaccounting students in the field of taxation. Based on total Adjusted R Squareresult, showed that 66% variables of workin career interest can be explained byvariable of motivation, self efficacy, competence, consideration of the job market,and financial awards. And the rest of 34% can be explained by other variableswhich not included in this research.Keywords : Motivation, Self Efficacy, Competence, Consideration Of The JobMarket, Financial Awards, And Interest in Accounting Careers inThe Field Of Taxation

PENGARUH PARTISIPASI ANGGARAN, INFORMASI ASIMETRI, PENEKANAN ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KESENJANGAN ANGGARAN (Penelitian pada OPD Pemerintahan Kabupaten Indragiri Hulu) Wahyud Hari; Agusti Restu; Paulus Sem
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 the effect of budget participation, information asymmetry, budget emphasis, and clarity of budget targets on budget gaps in the OPD of the Indragiri Hulu Regency Government. The population in this study is the Regional Apparatus Organization (OPD) in Indragiri Hulu Regency totaling 30 OPD consisting of the secretariat, Inspectorate, Agency, Service. Data was collected by distributing questionnaires given to 90 respondents. The analytical tool used is multiple linear regression analysis using SPSS version 23 program. The results of this study indicate that Budget Participation, Information Asymmetry, Budget Emphasis, and Clarity of Budget Targets have a significant effect on Budgetary Gaps.Keywords: Budget Participation, Information Asymmetry, Budget Emphasis, Clarity of Budget Targets, Budgetary Gaps.

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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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

PENGARUH PENYAJIAN LAPORAN KEUANGAN, SISTEM PENGENDALIAN INTERNAL DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH ( Studi Empiris Pada OPD Pemerintah Kota Pematangsiantar) Purba Menrokis; Agusti Restu; Rofika Rofika
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 the effect of the presentation of financial statements, internal control systems and accessibility of financial reports on the accountability of regional financial management. The population of this research is 23 opd in Pematangsiantar city government. The sampling technique used in this research is purposive sampling. The data were processed using SPSS version 25 and analyzed using multiple linear regression analysis. The dependent variable in this study is the accountability of regional financial management. The independent variables used in this study are the presentation of financial statements, the internal control system and the accessibility of financial statements. The results of this study indicate that the presentation of financial statements affects the accountability of regional financial management at a significance level of 0.001 < 0.05, the internal control system affects the accountability of regional financial management at a significance level of 0.000 < 0.05, the accessibility of financial statements affects the accountability of regional financial management. at a significance level of 0.006 < 0.05.Keywords : the effect of financial statement presentation, internal control system, accessibility of financial reports and accountability of regional financial management.

PENGARUH PENGENDALIAN INTERN, PEMANFAATAN TEKNOLOGI INFORMASI DAN MOTIVASI KERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) (Studi pada Organisasi Perangkat Daerah Kabupaten Rokan Hulu) Apriani Fitri; Agusti Restu; Lukman Azhar Al
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to measure the internal influence, information technology and work motivation on the performance accountability of the government in Rokan Hulu Regency. The sampling technique used purposive sampling. Respondents who were sampled in this study were the Head of OPD, the OPD Secretary, the Head of the Subdivision of Evaluation and Reporting Planning, as well as the Head of the Finance Subdivision in the Hulu Rokan Regional Apparatus Organization. Data analysis using multiple linear regression analysis techniques using SPSS 20.0. Respondents in this study may be 116 respondents. The results of this study indicate that information and work motivation have an effect on the performance accountability of government agencies in Rokan Hulu Regency with a management value of 0.000 <0.05, the use of information technology with a value of 0.002 <0.05, and work motivation with a sig value of 0.048 <0,05. The coefficient of determination can provide an explanation that 44.9% of government performance accountability is influenced by the use of information technology, work motivation), while 56.1% of company accountability.Keywords: Performance Accountability of Government Agencies, Internal Control, Utilization of Information Technology and Work Motivation

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