Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Oktari Vera
Unknown Affiliation
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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 PERTUMBUHAN EKONOMI, BELANJA MODAL DAN UKURAN PEMERINTAH TERHADAP PENGENDALIAN INTERN (STUDI EMPIRIS PADA KABUPATEN DAN KOTA PROVINSI RIAU TAHUN 2014-2019) Dini Rahma Devi; Desmiyawati Desmiyawati; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of economic growth, capital expenditure and size of local government of internal control. The data used in this study are secondary data. The method used for sample selection was purposive sampling. The number of samples in this study were 66 companies. Hypothesis testing in this study was carried out using the t statistical test. The data analysis technique used in this study is multiple linear regression analysis the statistical product and service solution (SPSS) version 20.0 for windows data processing software program. The results of this study indicate that economic growth and size of local government have a significant effect of internal control. Meanwhile, capital expenditure have no effect of internal control.Keyword : Internal Control, Economic Growth, Capital Expenditure and Size of Local Government
PENGARUH UKURAN PERUSAHAAN, PERATAAN LABA, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK Deded Deded; Ruhul Fitrios Ruhul Fitrios; Oktari Vera
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the impact of company size, income smoothing, and profitability on tax avoidance,.The population in this research is company listed in Indonesia Stock Exchnage in 2017 until 2019. Total sample in this research is 66 companies with three years observation. Sampling technique in this research using purposive sampling technique and analysis teqhnique using multiple liniear regression The result of this research indicates that Company Size, Income Smoothing, and Profitability have no significant impact on tax avoidance.Keywords: Company Size, Income Smoothing, Profitability, Tax Avoidance.
Co-Authors Agusti Restu Deded Deded Desmiyawati Desmiyawati Dini Rahma Devi Ruhul Fitrios Saputra Ardian