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PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PERENCANAAN ANGGARAN, DAN POLITIK PENGANGGARAN DENGAN TRANSPARANSI PUBLIK SEBAGAI VARIABEL MODERATING TERHADAP SINKRONISASI DOKUMEN APBD DENGAN DOKUMEN KUA-PPAS PADA PEMERINTAH KOTA PEKANBARU Habeahan, Hendita; Ratnawati, Vince; Darlis, Edfan
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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Abstract

The Purpose of this research is to test influence the capacity of human resources, budget planning and budgeting politics on the synchronization between APBD document and KUA-PPAS document and to test the role of public transparency in moderate the relationship between the capacity of human resources, budget planning, budgeting politics with the synchronization between APBD document and KUA-PPAS document. Sample in this research are employee of SKPD. The sampling technique using purposive sampling method and there are 96 respondents. The data of this research using primary data directly through a questionnaire and analyzed using SPSS 20. The data were analyzed to test the hypothesis using multiple linear regression analysis approach and moderated regression analysis. Result of research show that Capacity of Human Resources, Budget Planning, Political Budgeting have effect on the synchronization between APBD document and KUA-PASS document. Result of the interaction test showed that public transparency could not moderate the relationship between the capacity of human resources, budget planning and budgeting politics and the synchronization between APBD document and KUA-PASS document.Keywords: Synchronization, Human Resource Capacity, Budget Planning, Budgeting Politics, and Public Transparency
PENGARUH KOMITMEN ORGANISASIONAL, KOMITMEN PROFESIONAL, MOTIVASI KERJA, KONFLIK PERAN, KETIDAKJELASAN PERAN DAN KELEBIHAN PERAN TERHADAP KEPUASAN KERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI PEKANBARU, PADANG DAN BATAM Edwy, Ferby Mutia; Ratnawati, Vince; Haryani, Eka
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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Abstract

This study aimed to determine the effect of organitational commitment, professional commitment, motivation to work, role conflict, role ambiguity and role overload on auditor’s satisfication. This research conducted in Pekanbaru, Padangand Batam. The respondents are auditors who work at public accountant office according to directory of IAPI. The sampling technic using total sampling. Data was collected by questionnaire delivered directly. 119 questionnaire was distributed, but only 87 questionnaire were returned. Data were analyzed using multiple linear regression analysis with SPSS version 20.00. The result showed that organitational commitment, professional commitment, motivation to work, role ambiguity and role overload variables have significant influence on auditor’ssatisfication, but role conflict variable does not have significant influence on auditor’s satisfication. The coefficient of determination shows that the effect of organitational commitment, professional commitment, motivation to work, roleconflict, role ambiguity and role overload on auditor’s satisfication amounted to 64.1%.Keywords: Commitment, Motivation, Role, Work Satisfication
PENGARUH LIKUIDITAS, LEVERAGE, KOMISARIS INDEPENDEN, MANAJEMEN LABA,DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (Studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2013) Fadli, Imam; Ratnawati, Vince; Kurnia, Pipin
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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Abstract

This study aims to examine and analyze the effect of liquidity, leverage, independent commissioner, earnings management, and ownership institusional against the aggressiveness of corporate tax.The method used in this research is descriptive method. The population in this study is a company listed on the Indonesia Stock Exchange. The sampling technique using purposive sampling method prescribed researchers for years 2011 to 2013. The sample was manufacturing companies listed in Indonesia Stock Exchange (BEI). Hypothesis testing transactions are carried out using multiple linear regression approach. The statistical test equipment used is a program Statistical Product and Service Solutions (SPSS). Data used in the form of corporate financial statements contained in ICMD and http://www.idx.co.id/ website. Results from this study indicate that the independent commissioner liquidity and significant negative effect, with a significance of liquidity (0.025 <0.05) and independent commissioners (0.011 <0.05). Leverage and significant positive effect on earnings management, with a significance value of leverage (0.017 <0.05) and earnings management (0.038 <0.05) as well as institutional ownership (0.082> 0.05), which does not affect the aggressiveness of corporate tax.Keywords: Liquidity, Leverage, Independent Commissioner, Earnings Management, and Aggressiveness Taxes.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MELAKSANAKAN KEWAJIBAN PERPAJAKAN OLEH WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS UMKM DI KOTA PEKANBARU (Studi Empiris Pada KPP Pratama Pekanbaru Tampan) Yunita, Ria; Ratnawati, Vince; ', 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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The purpose of this study was to determine wheter there a relationship among taxplayer awareness, knowlage, understanding and modernizations of the tax administration system on the willingness to implement tax obligations. The data was obtained from individual who works on Small and Medium Enterprices (SMEs) in Pekanbaru consisting of District Tampan, District Payung Sekaki, District Marpoyan Damai, District Rumbai and District Rumbai Coastal that the total number of units of micro, small and medium entreprises is 8832 units . The number of questionnaires distributed 100 pieces of questionnaires. But eventually that can be used for further analysis of questionnaires is 77 questionnaires. Use the method of sampling is convenience sampling This study used Partial Least (PLS) in test validity. The results of this study were obtained awareness t hitung > t tabel (6.49 > 1.993), knowledge t hitung > t tabel (6.68 > 1.993), understanding t hitung < t table (0.18 < 1.993), and the modernization of the tax administration system t hitung > ttabel ( 3.01 > 1.993). The result indicate that awareness, knowlage and the modernization of the tax administration system has positive on the implement tax obligations. However, understanding negatively affect the willingness to implement tax obligations.Keywords : Awareness, Knowledge, Understanding, Modernization and Willingness
PENGARUH EARNING MANAGEMENT DAN CORPORATE SOSIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN MEKANISME GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Arhdum, Zioldy; Taufik, Taufeni; Ratnawati, Vince
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 1 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study was conducted to examine the effect of earnings management andcorporate social responsibillity on company value. In this study, the researcher alsoincorporated the mechanism of good corporate governance as a moderationvariable that tested the two independent variables against company value. Theresearch method used is descriptive method verifikatif by using tool of moderateregression analysis test. For the purpose of the study, data collection was conductedusing the Companys top 50 issuers with the highest corporate governance (CG)score of 2014 based on the assessment of the Indonesian Institute for CorporateDirectorship (IICD) using the ASEAN Corporate governance guidelines. The result ofthis research shows that earnings management influence to corporate value,corporate social responsibility influence to company value, and good corporategovernance mechanism that is managerial ownership, institutional ownership andindependent commissioner managed moderate earnings management relationshipand corporate social responsibility to company value.
PENGARUH MODERASI BUDAYA ORGANISASI DAN KOMITMEN ORGANISASI TERHADAP HUBUNGAN PENERAPAN SISTEM AKUNTANSI PEMERINTAH, PARTISIPASI PENYUSUNAN ANGGARAN DAN KINERJA APARAT PEMERINTAH DAERAH (Studi Empiris Pada SKPD Pemerintah Provinsi Riau) Raharjo, Niko Dwi; Taufik, Taufeni; Ratnawati, Vince
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study was aimed at finding out the effect of Implementation governmentaccounting system on performance of government apparatus. the effect ofparticipation in budget preparation on performance of government apparatus, theeffect of organizational culture to correlation Implementation government accountingsystem with performance of government apparatus, the effect of organizationalcommitment to correlation implementation government accounting system withperformance of government apparatus, the effect of organizational culture tocorrelation participation in budget preparation with performance of governmentapparatus, the effect of organizational commitment to correlation participation inbudget preparation with performance of government apparatus on ProvincialGovernment of Riau. This study belongs to quantitative research. The sample wasdetermined by purposive sampling technique. Collecting data using primary datacollection, this study uses questioner for 120 respondents. The data analysis wasdone by using multiple regression and Moderate Regression Analysis (MRA) withthe help of SPSS software. The result of this study showed: (1) Implementationgovernment accounting system had a positive and significant effect on performanceof government apparatus; (2) participation in budget preparation had a positive andsignificant effect on performance of government apparatus; (3) organizational culturevariable as mediating the effect of Implementation government accounting systemon performance of government apparatus, (4) organizational commitment variableas mediating the effect of implementation government accounting system onperformance of government apparatus; (5) organizational culture variable asmediating the effect of participation in budget preparation on performance ofgovernment apparatus, (6) organizational commitment variable as mediating theeffect participation in budget preparation on performance of government apparatuson Provincial Government of Riau.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP ALOKASI BELANJA MODAL DENGAN LUAS WILAYAH SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kabupaten/Kota di Provinsi Sumatera Utara Tahun 2014- 2016) Lamido, Ivan; Ratnawati, Vince; Susilatri, Susilatri
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

This study aims to know the influences of Local Revenue and General Allocation Funds to Capital Expenditure with area as variable moderating. The population of this study is all the city/regency in Province North Sumatera period 2014-2016. All of the population are sample. The Method of analysis uses multiple linear regression. The results of testing that has been done. Partial regression test (t test) showed that the Local Revenue has effect to capital expenditure with P<0,05 (P= 0,000). General Allocation Funds has no effect to capital expenditure with P>0,05 (P=0,448). The result of this study also show that area do not moderate the effect of local revenue and general allocation fund to capital expenditure.Keywords : local revenue, general allocation funds, capital expenditure, area
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK (STUDI EMPIRIS WAJIB PAJAK ORANG PRIBADI NON KARYAWAN) Sa’diah, Naila; Sari, Ria Nelly; Ratnawati, Vince
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 7, No 2 (2019)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aims to provide empirical evidence to examine the influence of knowledge and understanding of taxation regulations, tax socialization on the willingness to pay taxes. Influence of knowledge and understanding of tax regulations, tax socialization on awareness of paying taxes. The influence of tax awareness on the willingness to pay taxes. The influence of awareness of paying taxes as an intervening between knowledge and understanding of tax regulations, the effect of tax socialization on the willingness to pay taxes. As well as the influence of financial conditions and the effectiveness of the tax system as a moderation between awareness of paying taxes on the willingness to pay taxes. The population in this study were all non-employee personal taxpayers registered at the Senapelan Primary and Tax Service Office in Pekanbaru totaling 40,852 taxpayers. The minimum sample limit in this study according to the Slovin formula is 100 individual non-taxpayers. However, to strengthen respondents' responses, researchers distributed 150 questionnaires. The questionnaires were returned and 127 questionnaires could be used, the researchers increased the number of samples to 127 respondents, with sampling technique, convenience sampling. Data analysis in this study used Partial Least Square (PLS) approach. PLS is a model of Structural Equation Modeling (SEM) based on components or variants.The results of the study show that knowledge and understanding of taxation regulations do not directly affect the willingness to pay taxes. Tax socialization has a direct positive effect on the willingness to pay taxes. Knowledge and understanding of tax regulations have a direct positive effect on awareness of paying taxes. Tax socialization has a direct positive effect on awareness of paying taxes. Awareness of paying taxes has a direct positive effect on the willingness to pay taxes. Awareness of paying taxes mediates the relationship of knowledge and understanding of tax regulations with the willingness to pay taxes. Awareness of paying taxes does not mediate the relationship of tax socialization with the willingness to pay taxes. Financial conditions moderate the relationship of awareness of paying taxes with the willingness to pay taxes. The effectiveness of the tax system does not moderate the relationship of awareness of paying taxes with the willingness to pay taxes.
PENGARUH ENTREPRENEURIAL ORIENTATION DAN MARKET ORIENTATION TERHADAP KINERJA UKM INDUSTRI PENGOLAHAN KELAPA SAWIT DI PROVINSI RIAU MELALUI INOVASI SEBAGAI VARIABEL MEDIASI Putri, Hidayatna; Sari, Ria Nelly; Ratnawati, Vince
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 7, No 2 (2019)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The main objective of this study is to examine the general pattern of the relationship between the concept of entrepreneurial orientation, market orientation, innovation, and organizational performance in small and medium enterprise. It analyzes the mediating effects of innovation within the context of entrepreneurial firm’s palm oil in Riau, an emerging economy. This study empirically analyzes the impact of strategic orientation on firm performance through innovation with sample of 179 SMEs’s palm oil in Riau. To test the proposed model, Warp PLS 6.0 is used. The result shows that entrepreneurial and market orientation impacts performance directly and enhances firm performance through the mediation of innovation as partial mediation. The author find an interesting interplay between entrepreneurial orientation, market orientation, innovation, and organizational performance that can be very usefull to better understand how to improve firm performance. Several works have studied strategic orientation but without specifying this nature in both orientations. More recent empirically-based studies conceptualize and refer to spesific orientations. This study aims also to develop a better understanding of how entrepreneurial orientation and market orientation impacts on the performanceof SMEs and how these relationship is mediated by innovation.
PENGARUH BUDAYA ORGANISASI, LOCUS OF CONTROL, STRES KERJA TERHADAP KINERJA APARAT PEMERINTAH DAERAH DAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Pemerintah Kabupaten Bengkalis) Wahyuni, Endang Sri; Taufik, Taufeni; Ratnawati, Vince
Jurnal Manajemen Vol 20, No 2 (2016): June 2016
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi, locus of control, dan stres kerja terhadap kinerja aparat pemerintah daerah dan untuk mengetahui peran kepuasan kerja dalam memediasi pengaruh budaya organisasi, locus of control, stres kerja terhadap kinerja aparat pemerintah daerah. Penelitian ini dilakukan di Pemerintah Kabupaten Bengkalis dengan menggunakan quesioner untuk 183 responden, teknik analisis yang dipergunakan adalah teknik analisis jalur (parth analysis) dengan menggunakan program SPSS versi 17.0. Hasil penelitian menunjukkan bahwa variabel budaya organisasi berpengaruh terhadap kinerja aparat pemerintah daerah, locus of control berpengaruh terhadap kinerja aparat pemerintah daerah dan stres kerja berpengaruh terhadap kinerja pemerintah daerah. Variabel kepuasan kerja memediasi pengaruh budaya organisasi terhadap kinerja aparat pemerintah daerah, kepuasan kerja memediasi pengaruh locus of control terhadap kinerja aparat pemerintah daerah, dan kepuasan kerja memediasi pengaruh stres kerja terhadap kinerja aparat pemerintah daerah.This purpose of this study is to examine the effect of organizational culture, locus of control, and job stress on the performance apparatus of district governments, this study also examine the mediating role of job satisfaction effect on organizational culture, locus of control, work stress on the performance of district governments. The population in this study are all of SKPD Bengkalis District Government and purposive sampling is used as sampling method. This study uses questioner for 183 respondents. The analysis technique used is the technique of path analysis using SPSS version 17.0. The results showed prove that organizational culture affect on the performance apparatus of district governments, locus of control affect on the performance apparatus of district governments, and job stress effect on the performance apparatus of district governments. Job satisfaction variable as mediating the effect of organizational culture on the performance apparatus of district governments, Job satisfaction variable as mediating the effect of locus of control on the performance apparatus of district governments, Job satisfaction variable as mediating the effect of job stress on the performance apparatus of district governments.
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 &#039; 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 &#039; 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 &#039; 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 &#039; 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 &#039; 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 &#039; Susilatri &#039; 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