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All Journal Jurnal Ekonomi Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial JAM Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Akuntansi dan Ekonomika Jati: Jurnal Akuntansi Terapan Indonesia IJEBA (International Journal of Economic, Business & Applications) Owner : Riset dan Jurnal Akuntansi JRA: Jurnal Riset Akuntansi JOURNAL OF APPLIED BUSINESS ADMINISTRATION Bilancia : Jurnal Ilmiah Akuntansi International Journal of Economics Development Research (IJEDR) Jurnal Manajemen The Indonesian Journal of Accounting Research Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Inovasi Penelitian Jurnal Kajian Akuntansi dan Auditing Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Ekonomi KIAT Jurnal Akuntansi Keuangan dan Bisnis PEKBIS Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Sistem Informasi, Akuntansi dan Manajemen
Vince Ratnawati
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah Kab. Rokan Hilir Dengan Gaya Kepemimpinan, Desentralisasi dan Komitmen Organisasi Sebagai Variabel Moderating (Studi Empiris Pada SKPD Kab. Rokan Hilir) Riza Lestari; Vince Ratnawati; Rusli '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study to test empirically to related effect of budgetparticipation on the performance of local government officials with leadership style, decentralization and organizational commitment as a moderating variable in the district Kab. Rokan Hilir. Data collected by distributing questionnaires to the respondents. Population used in this study were all echelon II, III and IV in 15 work units (SKPD) in Kab. Rokan Hilir. The analytical method used is multiple regression wearing T-test using SPSS 17.00. The result of this study it is conclouded that in partial budget participation has an influence on the performance of local government officials. The result of the second test for inteeraction and leadership style also suggest that the effect on the relationship between budgetary participation and performance local government. And for the result of the decentralization variable interactions are also significant effect on the relationship of participation and performance of local government officials. Interaction and ttest result, which showed that the four organizational commitment can not moderate the relationship between budget participation on the performance of local government officials.Keywords : Budget Participation, Leadership Style, Decentralization, andOrganizational Commitment
PENGARUH KOMISARIS INDEPENDEN, LEVERAGE, INTENSITAS PERSEDIAAN, INTENSITAS ASET TETAP DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK PADA WAJIB PAJAK BADAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014-2016) Eka Fitri Nor Nor Wahyuni; Vince Ratnawati; Rusli Rusli
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

The purpose of this research is to examine the effect of independent commissioner, leverage, inventory intensity, fixed assets intensity, and size on tax aggressiveness. The population is all manufacturing companies that listed in the Indonesia Stock Exchange Periode 2014-2016. Using purposive sampling method, 34 companies are selected as samples. Data analysis techniques used in this research was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 22.0 for Windows as data processing software program. The result of this research show independent commissioner, leverage, and fixed assets intensity have an effect on tax aggressiveness, while inventory intensity and size does not have an effect on tax aggressiveness. Based on calculation of coefficient determination (R2 ) was 0,213. Independent commissioner, leverage, inventory intensity, fixed assets intensity, and size simultaneously giving effect was 21,3%. While the remaining 78,7% is influenced by other independent variable that are nor observed in this research.Keywords : Independent Commissioner, Leverage, Inventory Intensity, Fixed Assets Intensity, Size and Tax Aggressiveness
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA (EARNINGS MANAGEMENT) (CONFLICT AGENCY TYPE 1) PADA PERUSAHAAN YANG LISTING DI BEI Razelia Keishari Agita Sembiring; Vince Ratnawati; Al Azhar L Al Azhar L
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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This research aims to investigate the effect of managerial ownerships, institutional ownerships and public ownerships components to earnings management on the companies that listed in Indonesian Stock Exchange. Data is used in this research is secondary data from monetary data in Indonesian Stock Exchange. The sample method used was purposive sampling. From the all of companies listed in the Indonesian Stock Exchange, research sample counted 80 companies that meet criteria. Hypothesis testing is done by using multiple linear regression analysis.The result of this research based on hypothesis test show that managerial ownerships does not have significant effect with earnings management, while institutional ownerships and public ownerships have significant effect with earnings management. The magnitude of the effect (Adj R-Square) of managerial ownerships, institutional ownerships, and public ownerships on earnings management was 1,6%. While the remaining 98,4% is influenced by other variables.Keywords: managerial ownerships, institutional ownerships, public ownerships, earnings management.
Pengaruh asimetri informasi, leverage, kualitas akrual, dan profitabilitas terhadap kualitas laba (studi pada perusahaan manufaktur yang terdaftar di bei 2010-2011) Karolus Timotius; Vince Ratnawati; Enni Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The aimed of this research to analyzed the effect of information asymmetry, leverage, accrual quality, and profitability to the quality of earnings. The population of this study is companies listed on the Indonesia Stock Exchange (IDX) in 2010 to 2011. Samples was determined by purposive sampling method. There are 60 manufacturing companies. Analysis of the data was use as multiple regression analysis. The result that information asymmetry of does not affect on the quality of earnings but leverage, accrual quality, and profitability of a significant effect the quality of earnings. Based on the research, we can suggested: for the next research you should use another variables such as systematic risk, liquidity, investment opportunity set, and a chance to grow and add the longer period of observation.Keywords: Information Asymmetry, Leverage, Accrual Quality, Profitability, Quality of Earnings
PENGARUH PENERBITAN SURAT TEGURAN, SURAT PAKSA, DAN SURAT PERINTAH MELAKUKAN PENYITAAN TERHADAP PENCAIRAN TUNGGAKAN PAJAK OLEH WAJIB PAJAK BADAN (Studi Empiris di Kantor Pelayanan Pajak Madya Pekanbaru) Dhyta Maya Angraeny; Vince Ratnawati; Lila Anggraini
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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This study is aimed to examine and analyze Influence Of Publishing The Reprimand Letter, The Forced Letter and The Warrant Foreclosing To Disbursement of Tax Arrears By Corporate Taxpayers. The population in this study is corporate taxpayer which has been registered on KPP Madya Pekanbaru. The sample was determined by the purposive sampling method, where corporate taxpayer that hold theReprimand Letter, The Forced Letter and The Warrant Foreclosing which had been issued by Kantor Pelayanan Pajak Madya Pekanbaru from year 2011 until 2015 (5 years). Data analysis conducted with multiple linear regression model by using software SPSS version 22,0. The independent variable in this study is the reprimand letter which measured using total number of reprimand letter, forced letter and warrant foreclosing which has issued, besides, the dependent variable is Disbursement of Tax Arrears measured by total number of outstanding tax which based on STP, SKP, SKpKB and SKPKBT.As the result of the test that has been done using the partial regression test (t test) showed that the independent variables, the reprimand letter and the forced letter, has a significant effect on disbursement of tax arrears. Meanwhile the warrant foreclosing has no effect on disbursement of tax arrears. Based on total adjusted R-square result proved that variables of Publishing The Reprimand Letter, The Forced Letter and The Warrant Foreclosing To Disbursement of Tax Arrears By Corporate Taxpayersresults of 22,9% while the rest of 77,1% were affected by other variables that were not performed in this studyKeywords :Disbursement of Tax Arrears, The Reprimand Letter, The Forced Letter and The Warrant Foreclosing
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PERENCANAAN ANGGARAN, DAN POLITIK PENGANGGARAN,TERHADAP SINKRONISASI DOKUMEN APBD DENGAN DOKUMEN KUA-PPAS: TRANSPARANSI PUBLIK SEBAGAI VARIABEL MODERATING (Studi pada Pemerintah Kabupaten Bengkalis) Elisabet Simanungkalit; Vince Ratnawati; Susilatri '
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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The Purpose of this study is to examine the influence of the capacity of human resources budget planning and budgeting politics on the synchronization between APBD and KUA-PPAS document. To examine moderate role of public transparency on the relationship between the capacity of human resources, budget planning, budgeting politics on the synchronization between APBD and KUA-PPAS document. The Sample of this study is employee on SKPD and we use purposive sampling method as sampling technique. The data was analy zed using multiple linier regression analysis. The Result shows that capacity of human resources, budget planning, political budgeting effect the synchronization between APBD and KUA-PPAS. The Result also shows the Capacity of Human Resources, Budget Planning and Budgeting Politics positive effect on the budget document synchronization on KUA-PPAS. However this study also show that Public transparency moderates the effect of Human resource capacity on synchronization between APBD and KUA-PPAS document. Contrary, this study shows that budgeting politic does not moderate the effect of synchronization between APBD on KUA-PPAS document.Keywords : Synchronization, Human Resource Capacity, Budget Planning, Budgeting Politics, and Public Transparency
PENGARUH KINERJA APARATUR PEMERINTAH DAERAH, PENGELOLAAN KEUANGAN DAERAH, SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) DAN KOMITMEN ORGANISASI TERHADAP PENERAPAN GOOD GOVERNANCE (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hulu) Weni Nirmala Sari; Vince Ratnawati; Rusli '
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 (1)The effect of the local government officials performance on the good governance implementation (2) The effect of the local financial management on the good governance implementation (3) The effect of the government's internal control system on the good governance implementation and (4) The effect of the organization commitment on the good governance implementation. The sample on this study are all of SKPD in Rokan Hulu regency. Hipotesist in this study are tested using Statistical Product and Service Solution (SPSS) program ver. 20.0. This study used a primer datas obtained through questionnaires given to chief officer, chief financial officer, chief planning and programming officer, and chief public and personnel officer. From 100 sets questionnaires distributed, 93 sets questionnaires returned and due to missing data/incomplete answer so only 88 sets questionnaires were analyzed. The result of this study found that (1) the local government officials performance positively effect the good governance implementation, (2) financial management positively effect the good governance implementation, (3) the government's internal control system positively effect the good governance implementation and (4) organization commitment positively effect the good governance implementation.Keyword: Governance, Performance, Financial, System, and Organization.
PENGARUH LEVERAGE, KOMPENSASI RUGI FISKAL, UKURAN PERUSAHAAN, DAN KEPEMILIKAN KELUARGA TERHADAP TAX AVOIDANCE Novita Saulina Br Situmorang; Vince Ratnawati; Meilda Wiguna
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

axes are the main source of state revenues that are capable of sustaining the needs of the state. The existence of different interests between the Taxpayer and the Government, tends to make the Taxpayer seek to reduce the amount of tax payments, both legally and illegally. This is possible if there are opportunities that can be utilized both because of the weakness of tax regulations and human resources (fiscus). This study discusses the effect of leverage, fiscal loss compensation, firm size, and family ownership on tax avoidance described in the company's annual report on mining sector in the period 2014-2016. The number of samples in this study as many as 18 companies, and sampling method is purposive sampling. The data analysis technique used is multiple regression analysis using SPSS 21 software. The results of this study indicate that leverage, fiscal loss compensation, firm size, and family ownership simultaneously have a positive effect on tax avoidance with a significance of 0.000. However, partially, leverage (sig 0.218), firm size (sig 0.097), and family ownership (0.103) have no effect on tax avoidance. Meanwhile, fiscal loss compensation negatively affects tax avoidance with 0.000 significance.Keywords : leverage, fiscal loss compensation, firm size, family ownership, tax avoidance.
PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN VARIABEL ASIMETRI INFORMASI, KETIDAKPASTIAN STRATEGIK DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Rumah Sakit Swasta di Provinsi Riau) Oetary Triyani; Vince Ratnawati; Yuneita Anisma
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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Purpose of this study was to examine the effect of budget participation on budgetary slack with information asymmetry, uncertainty of strategic and leadership style as moderating variable. The location study this object is a private hospital located in Riau Province. While the timing of this study in November 2015. The population in this study are a private hospitals located in Riau Province. Data used in this study are primary data. Data collection method used in this research is to use the instrument in the form of a questionnaire which was given the leadership of the hospital. The analytical method used in this study is multiple regression analysis. Based on the data collected and testing has been done on the problem by using regression analysis method, it can be concluded: 1) Participation budget significantly influence budgetary slack. 2) The interaction between budgetary participation and asymmetry of information has an effect on budgetary slack, so the information asymmetry is a moderating variable. 3) The interaction between budgetary participation and strategic uncertainty has an effect on budgetary slack, so strategic uncertainty is a moderating variable. 4) The interaction between budgetary participation and leadership style has no effect on budgetary slack, so the style of leadership is not a moderating variable.Keywords: Participation budget, budgetary slack, asymmetry information, uncertainty strategic and leadership style
PENGARUH AKUNTABILITAS PUBLIK, KEJELASAN SASARAN ANGGARAN DAN PENGENDALIAN INTERN TERHADAP KINERJA MANEJERIAL INSTANSI PEMERINTAH (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Erica Magdalena; Vince Ratnawati; Al-azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The objective of the study is to examine empirically the effect of public accountability, budget goal clarity and internal control to managerial performance of government in the city of Pekanbaru. The population on this study were SKPD at Pekanbaru city, and sampel was determined based on judgement sampling method with 160 respondents. Primary data were used in this research, collected with using questionnaire that sent to top and middle manager at SKPD in the region of Pekanbaru. Multiple regression analysis are used as analysis method with using Statistical Package For Social Science (SPSS) as the tools. The results of this study prove that public accountibility, budget goal clarity, and internal control are significantly effect the managerial performance of government in the city of Pekanbaru. The magnitude of the effect of the contribution of public accountability, budget goal clarity and internal control of the manejerial performance in Pekanbaru of 52.1 %.Keywords : Public Accountability, Budget Goal Clarity, Internal Control and Performance Manejerial
Co-Authors ', Rusli ', Supriono Abd. Rasyid Syamsuri Abdi Bhayangkara Aditya, Ritonga Nugraha Afrina Afrina Al Azhar L Al Azhar L Al Azhar L Al-azhar A Alfiati Silfi Aminuyati Amir Hasan Andreas Andreas Andreas Andreas Andreas Andreas Anisyah, Fitri Annisa Annisa Annisa Annisa Anriva, Della Hilia Arhdum, Zioldy Atika Faizah Azhari Sofyan Azwir Nasir Azwir Nasir Bayu Adriantama Brinton Sahala Caesar Arif Budiman Charli Andreas Saragih, Charli Andreas Christina Vionita Dana Fasily Dea Mayang Nabilah, Dea Mayang Deddy Candra Delia - Dhyta Maya Angraeny Dian Putri Manulang Edfan Darlis Eka Fitri Nor Nor Wahyuni Eka Hariyani Eka Haryani, Eka Eko Susilo Haryadi, Eko Susilo Elisabet Simanungkalit Emrinaldi Nur Emrinaldi Nur DP ' Emrinaldi Nur DP, Dian Wahyuni Emrinaldi Nur, Emrinaldi Endang Sri Wahyuni Enni Savitri Erica Magdalena Fakhri - Fauzan Effendi Febri Yulisa Febri Yulisa Ferby Mutia Edwy fitri yunina Fitriani Fitriani Fitrio Ramadhani Fristy, Anne Monika Gusharita, Ulpa Hardi Harum Melati Suci, Harum Melati Suci Hasby, Hasby Hendita Habeahan, Hendita Heriansyah, Muhammad Iqbal Hiqmah Apriliano Ramadhan Hirdri Azelya Lestari Sembiring Hutabarat, Roy Hendra Imam Fadli, Imam Indra Wijaya Kusuma Inten, Nestiti Gemi Joni Iskandar Julita Julita Julita Julita Julita Kadir, Siti Naimah Kamaliah Kamaliah ' Kamaliah Kamaliah, Kamaliah Karolus Timotius Ketut Tirtayasa Khairani, Soraya Khairunnisa, Novita Lamido, Ivan Lastri Lastri Lidya Elfrina Lilisen Lilisen Liza Fiona Liza Fiona M. Rasuli Manurung, Cherryl Berthania Andaristha Mastipa Hany Hutasuhut Mawardi, Ilham Mayla Khoiriyah Mega Fatmawati Siagian Mei Sari Simatupang Meilda Wiguna Mela, Nanda Fito Melvi Olinda Merrisa Susanti Mia Permata Sari Mudrika Alamsyah Hasan Muhammad Fazli Muhammad Rivai Mustika ' Nanda, Fito Nanda, Salsabila Napitupulu Benget Nasrizal Akbar Nasrizal Nasrizal Ningrum Khairani Nirwana, Ema Nita Wahyuni Nita Wahyuni, Nita Novita Indrawati Novita Saulina Br Situmorang Novri Yanti Nurazlina ' Nurhanimah Odiatma, Fajar Oetary Triyani Oktaviani, Rona Naula Paulus Sem Peace Kanne Natalia Pipin Kurnia Poppy Nurmayanti Putri, Hidayatna Raharjo, Niko Dwi Razelia Keishari Agita Sembiring Redian Mulyadati Rhana Sasqia Hibatulwassi Rheny Afriana Hanif Ria Nelly Sari Ria Yunita, Ria Ricardo, Ricardo Ridho Kurniawan Rilian Pratama Rina Lesmanasari Rinda Fithriyana Rio Steven Riska Natariasari Rita Anugerah Rita Anugerah Rita Anugerah Riza Lestari Rizkie Wili Yanti Rofika Rofika, Rofika Rosfariana Marbun Rudi Panca Putra Panggabean Ruhul Fitrios Ruhul Fitrios Rusli ' Rusli - Ruth Novita Andriani Salsabila Nanda SATRIYAS ILYAS Savina Swari Arizoni Sa’diah, Naila Selfira Ivani Sem Paulus Silalahi Sem, Paulus Shakira Yuliandini Shelly Novitasari Sidabalok, Windah Lestari Silvi, Alfiati Sitanggang, Tiofanni Sonia, Dewi Puspita Soraya Khairani Sri Mala Afni Starga Lamora Suci Asral Sukma Suhadi, Jhon Suhendra, Bella Sulaiman Akbar Sundari Setia Wardani Supriono Supriono ' Susilatri ' Susilatri Susilatri Susilatri Susilatri, Susilatri Syahbana, Khairuni Taufeni Taufik Thania, Sastra Tamara Thesa Refgia Tyas Pramesti Vina Novita Vinna Marthadilova Walmi Sholihat Wardah Ainun Matondang Wati, Yenny Welly Saputri Wijaya Wendi Adha Weni Nirmala Sari Wijaya, Welly Saputra Wijayanti, Etri Windah Lestari Sidabalok Windi Wulandari Wisti, Rizky Fitria Yanti, Rizkie Wili Yanti, Rizkie Wili yesi muthia basri Yesi Mutia Yesi Mutia Basri Yesi Mutia Basri Yessi Arisandi Yessi Mutia Basri Yuanna Try Selvi Yuneita Anisma Zarefar, Arumega Zulfardiansyah NS zurman, zurman