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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 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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FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS DI KOTA PEKANBARU Hutabarat, Roy Hendra; Ratnawati, Vince; Julita, Julita
Jurnal Ekonomi Vol 26, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.283 KB) | DOI: 10.31258/je.26.1.p.16-28

Abstract

The purpose of this research is to analyze the influence of the awareness of paying taxes, knowledge of tax regulations, good perception on tax system effectiveness, quality of tax service, tax understanding and the assertion of tax sanction against willingness to pay taxes of an individual taxpayer that doing free work. The population of this research is taxpayers who perform free work in Pekanbaru City in 2016 as many as 78,191 people, sample taken by accidental sampling method. To determine the number of samples was using Slovin formula so that the total sample is 100 people. While the data analysis using multiple linear regression. The result indicates that taxpayers' awareness, taxpayers’ knowledge about tax regulation, tax service quality, taxpayer understanding about taxation, and tax sanction partially have significant influences on the willingness to pay tax of taxpayers who do free work in Pekanbaru. Meanwhile, the perception of taxpayers do not have a significant influence on that matter.
ANALISIS PENGELOLAAN ALOKASI DANA DESA DI KECAMATAN SEBERIDA KABUPATEN INDRAGIRI HULU Sholihat, Walmi; Sari, Ria Nelly; Ratnawati, Vince
Jurnal Ekonomi Vol 25, No 4 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.388 KB) | DOI: 10.31258/je.25.4.p.15

Abstract

This research focuses on the application of the management of the Village Fund Allocation for the purpose of describing do management of Village Fund Allocation has been running according to the rules and regulations. This research was conducted because management of the Village Fund Allocation not in accordance with applicable regulations.This research is expected to be beneficial to the Indragiri Hulu district government, especially subdistrick Seberida in an effort to realize good governance the management of Village Fund Allocation. This research was conducted in villages in the subdistrict Seberida, as one implementaion location management of the Village Fund Allocation. The research is done by interviews deeply to village officials competent then by means of data collection of Bapemas- Pemdes Indragiri Hulu district.The results of this study indicate that for the planning, implementation and responsibility management of the Village Fund Allocation, has revealed the existence of participation, transparency, and accountability although there were a number of problems was still going on in the management of Village Fund Allocation. The main constraint is the lack of socialization from the district government related the management of Village Fund Allocation then still found human resources remain low that requires assistance from a team to control the subdistrict or district control team sustainably.
PREDIKSI FINANCIAL DISTRESS MENGGUNAKAN MULTI MODEL BERDASARKAN KATEGORI LABA NEGATIF DAN LABA POSITIF PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2012 Emrinaldi Nur DP, Dian Wahyuni; Ratnawati, Vince
Jurnal Ekonomi Vol 22, No 4 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.341 KB) | DOI: 10.31258/je.22.4.p.138-156

Abstract

Penelitian ini bertujuan untuk mengetahui empiris mengenai model prediksi financial distress pada perusahaan dengan kategori laba negatif dan laba positif di Bursa Efek Indonesia (BEI). Model financial distress yang digunakan adalah : Altman Modifikasi, Springate, Zmijewsky dan Groever. Objek dari penelitian adalah perusahaan dengan laba negatif dan sebagai pembanding perusahaan dengan laba positif, sedangkan periode penelitian adalah tahun 2009 -2012. Metode analisis yang digunakan dalam penelitian ini adalah metode kuantitatif dengan analisis statistik yaitu analisis regresi logistik.Hasil penelitian menunjukan bahwa model Altman Modifikasi dan Model Springate dapat digunakan untuk memprediksi financial distress dengan tingkat signifikansi masing-masing 0,036 dan 0,048. Sedangkan Model Zmijesky dan Model Groever tidak dapat digunakan untuk memprediksi financial distress dengan tingkat signifikansi masing-masing 0,152 dan 0,560. Dan dari keempat model tersebut model altman modifikasi berdasarkan hasil uji hipotesis menunjukan nilai rata-rata akurasi tertinggi dibandingakan dengan model lain yang digunakan untuk memprediksi kondisi financial distress perusahaan.
OPTIMALISASI PENGELOLAAN ASET TETAP DENGAN PENDEKATAN SOFT SYSTEM METHODOLOGY (STUDI KASUS PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KOTA PEKANBARU) Ricardo, Ricardo; Sari, Ria Nelly; Ratnawati, Vince
Jurnal Ekonomi Vol 25, No 3 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (626.258 KB) | DOI: 10.31258/je.25.3.p.15

Abstract

Penelitian ini bertujuan untuk menganalisis optimalisasi pengelolaan aset tetap di Badan Pengelolaan Keuangan dan Aset Daerah Kota Pekanbaru. Penelitian ini adalah penelitian kualitatif dengan menggunakan pendekatan Soft System Methodology. Tujuan dari penelitian ini adalah melihat akar dari permasalahan pengelolaan aset tetap dan bagaimana pengelolaan aset tetap menjadi optimal di Badan Pengelolaan Keuangan dan Aset Daerah Kota Pekanbaru. Hasil penelitian menunjukkan permasalahan pengelolaan aset tetap di Badan pengelolaan Keuangan dan Aset Daerah Kota Pekanbaru karena belum dimplementasikan dan belum diperbaharui standard operating procedure (SOP) pengelolaan aset tetap sesuai dengan peraturan terbaru. Selain itu, hasil penelitian ini juga menunjukkan bahwa terdapat kelemahan pada kompetensi sumber daya manusia dan belum dimanfaatkanya teknologi informasi secara optimal. Agar dapat pemecahan permasalahan, penelitian ini merekomendasikan kepada Badan Pengelolaan Keuangan dan Aset Daerah Kota Pekanbaru agar menyusun standard operating procedure (SOP) sesuai peraturan perundang-undangan terbaru pengelolaan aset tetap, memberikan pelatihan dan sertifikasi sumber daya manusia yang terlibat dalam pengelolaan aset tetap dan mengembangkan teknologi informasi dengan membangun sistem informasi manajemen aset yang terintegrasi dengan keuangan.
PERAN SATUAN PENGAWASAN INTERNAL DAN DEWAN PENGAWAS TERHADAP TERWUJUDNYA GOOD UNIVERSITY GOVERNANCE DENGAN CONTROL ENVIRONMENT DAN AUDIT RISK SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PERGURUAN TINGGI SATKER BADAN LAYANAN UMUM DIINDONESIA) Khairunnisa, Novita; Rasuli, M.; Ratnawati, Vince
Jurnal Ekonomi Vol 24, No 3 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.111 KB) | DOI: 10.31258/je.24.3.p.107

Abstract

This research intends to analyze the role Internal Audit and Board OfSupervisors to reached Good University Governance, and analyze the roleControl Environment and Audit Risk in mediate their relationship to GoodUniversity Governance. The object of this research is internal auditors andDewan Pengawas. This research was conducted to 60 Universities unit BLU inIndonesia. Analyctical model which used for this research to ModeratedRegression Analysis (MRA). Based on research concluded that Internal Audit andBoard Of Supervisors could affect the Good University Governance. It can beproven by the first and the fourth hypothesis. And then, control environment andaudit risk proved to mediate role Internal Audit and also role Board OfSupervisors toward Good University Governance. It can be proven by the second,third, fifth, and the sixth hypothesis.
The Effect of Budget Goal Clarity, Internal Control Systems, and Quality Of Human Resources on The Village Chief Performance with Accountability and Organizational Commitment as The Moderating Variables Yanti, Rizkie Wili; Sari, Ria Nelly; Ratnawati, Vince
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 5, No 1 (2020)
Publisher : INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (757.377 KB) | DOI: 10.31258/ijeba.5.1.1-16

Abstract

This study aims to examine and analyze the effect of budget goal clarity, internal control systems, and quality of human resources on the village chief performance with accountability and organizational commitment as the moderating variables. The population of this study is 218 village chief in Kuantan Singingi Regency.  This study applied purposive sampling method and 130 chief villages were selected as a sample. The study used primary data and applied Moderrated Regression Analysis (MRA) by using SPSS 25th version to test the hyphoteses. The result of this study shows that budget goal clarity, internal control systems, and quality of human resources affect the village chief performance. Futhermore, the result shows that accountability and organizational commitment strengthen the effect of budget goal clarity, quality of human resources and internal control systems on the village chief performance.
Pengaruh Earnings Management Dan Tax Avoidance Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan Sebagai Moderating Variable Pada Perusahaan Kelompok Lq 45 Di Bei Tahun 2013-2016 Nurhanimah; Rita Anugerah; Vince Ratnawati
Akuntansi dan Manajemen Vol. 13 No. 2 (2018): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v13i2.41

Abstract

The purpose of this study was to determine the effect of earnings management and tax avoidance on firm value with ownership structure as a moderating variable. This research was conducted on companies registered in the LQ 45 index for the period 2013-2016 with a purposive sampling technique. Data analysis technique using WarpPLS version 5.0. The results show that earnings management affects the value of the company, whereas tax avoidance does not affect the value of the company. Researcher also found managerial ownership does not moderated the relasionship between earnings management and tax avoidance on firm value. Institutional ownership moderates the of earnings management on firm value but does not moderates the relationship between tax avoidance on firm value.
ANALISIS PENGARUH TAX PLANNING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE MODEL RASIO TOBINS'Q DENGAN TRANSPARENCY SEBAGAI VARIABEL MODERASI Wisti, Rizky Fitria; Ratnawati, Vince; Hanif, Rheny Afriana; Odiatma, Fajar
Jurnal Riset Akuntansi Vol 13 No 1 (2021): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v13i1.3167

Abstract

This study aims to analyze the effect of tax planning and CSR (corporate social responsibility) on company value. This study also aims to analyze the role of moderation of the transparency of the influence of tax planning and CSR on the value of financial service companies listed on the Indonesia Stock Exchange in 2014-2018. The dependent variable is measured using Tobins' Q. Data is obtained by using the method of collecting documentation data obtained from data tracking through electronic media such as annual report data and company financial statements that are sampled. The total sample in this study were 40 companies determined by the purposive sampling method. Data processing techniques in this study use the method of multiple linear analysis and Moderated Regression Analysis (MRA) with SPSS Version 25. The results of this study indicate that tax planning and CSR affect the value of the company. In addition, this study also found that transparency can moderate the effect of tax planning and CSR on corporate value.
PENGARUH PROFESIONALISME PEMERIKSA PAJAK, PENGALAMAN KERJA, TINGKAT PENDIDIKAN, DAN MOTIVASI KERJA TERHADAP KINERJA PEMERIKSA PAJAK (Studi pada Pemeriksa Pajak di Kanwil DJP Jakarta Pusat) Aditya, Ritonga Nugraha; Vince, Ratnawati; Eka, Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This research objective was examined the influence of tax auditor Profesionalism, work experience, the level of education, and work motivation on thePerformance Tax Inspector (Studi Of Tax Inspectors In Kanwil DJP JakartaPusat) The data in this study is the primary data. The population this study werethe tax auditors who worked at Kanwil DJP Jakarta Pusat. The sampling methodused in this study census method. The sample usedin this study were 34respondent. The method of data analysis used to the test the hypotesis is multipleregression analysis using SPSS version 21. The results of this study tax auditorProfesionalism, work experience, the level of education, and work motivationshowed influence on the tax auditor performance. The magnitude of the effectcaused by Adjusted R² by three variables is 73% of the dependent variable, whilethe remaining 27% is influenced by other independent variable that are notobserved in this study.Keywords : Profesionalism, tax auditor, work experience, the level of education,work motivation, performance
PENGARUH ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN, BEBAN PAJAK KINI, PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017) Inten, Nestiti Gemi; Vince, Ratnawati; Susilatri, Susilatri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study was aimed to investigate the effect of deferred tax asset,deferred tax expense, current tax expense, and tax planning on earningsmanagement. The population of this study are manufacture companies listed onthe Indonesia Stock Exchange, from 2014 to 2017. The samples of this study areall companies were selected by purposive sampling method. This study usedlogistic regression analysis to test whether the independent variables affect thedependent variable. The results showed that deferred tax asset and current taxexpense respectively had a significant effect on earnings management inmanufacturing companies during the period 2014 to 2017, while deferred taxexpense and tax planning did not affect the earnings management. Value ofNagelkerke R Square is 0.337, which means that the variability of the dependentvariable can be explained by the independent variable as 33,7%, while theremaining variables 66,3% are explained variability of other variables outsidethis model study.Keywords : Deferred Tax Asset, Deferred Tax Expense, Current Tax Expense,Tax Planning, Earnings Management.
Co-Authors ', Rusli ', Supriono Abd. Rasyid Syamsuri Abdi Bhayangkara Aditya, Ritonga Nugraha Afrina Afrina 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 Bella Suhendra Brinton Sahala Caesar Arif Budiman Charli Andreas Saragih, Charli Andreas Cherryl Berthania Andaristha Manurung 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 Hasby, Hasby Hendita Habeahan, Hendita Heriansyah, Muhammad Iqbal Hiqmah Apriliano Ramadhan Hirdri Azelya Lestari Sembiring Hutabarat, Roy Hendra Ilham Mawardi 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 Mastipa Hany Hutasuhut 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 Riza Lestari Rizkie Wili Yanti Rosfariana Marbun Rudi Panca Putra Panggabean 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 Silvi, Alfiati Sitanggang, Tiofanni Sonia, Dewi Puspita Soraya Khairani Sri Mala Afni Starga Lamora Suci Asral Sukma Suhadi, Jhon 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 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