Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

2.012

P-Index

This Author published in this journals

All Journal Wikrama Parahita : Jurnal Pengabdian Masyarakat JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Journal of Social Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JAKED Jurnal Akuntansi, Audit dan Aset (AAA) Accounting Research Unit (ARU JOURNAL) The Community Engagement Journal Journal of the Community Development in Asia Journal of Social Science

Rudiawie Larasati

Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Cenderawasih

Author-ID : 3588983

Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

Published : 19 Documents Claim Missing Document

Claim Missing Document

Articles

Title

Pengaruh Kesesuaian Kompensasi, Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi Dan Kompetensi Dengan Budaya Etis Organisasi Sebagai Variabel Moderating Terhadap Fraud (Studi Empiris Pada Organisasi Perangkat Daerah Pemerintah Kota Jayapura) Muhammad Djatmiko; Meinarni Asnawi; Rudiawie Larasati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Abstract This research aims to provide empirical evidence to examine the effect of the suitability of compensation, internal control systems, the use of information technology and competence with organizational ethical culture as a moderating variable on fraud in the Local Government Organizations of the City of Jayapura. This study uses primary data obtained by distributing questionnaires manually despite the covid-19 outbreak in Indonesia and globally to 70 respondents with a population of employees in the Regional Government Organization of the City of Jayapura. The data analysis method used is the Structure Equivalent Model (SEM) approach with a Partial Least Square sampling method, namely the sampling technique used to obtain samples with a rolling process from one respondent to another. The results of this study show that the suitability of compensation, the use of information technology and competence does not affect fraud. The internal control system has a negative effect on fraud. Then the ethical culture of the organization does not moderate the suitability of compensation, the use of information technology for financial space, and then the ethical culture of the organization weakens the internal control system and competence against fraud. Keywords: Fraud; Compensation Suitability; Internal Control System; Utilization of Information Technology and Competence. Abstrak Penelitian ini bertujuan untuk memberikan bukti empiris menguji pengaruh kesesuaian kompensasi, sistem pengendalian internal, pemanfaatan teknologi informasi dan kompetensi sebagai dengan budaya etis organisasi sebagai variabel moderating terhadap Fraud pada Organisasi Perangkat Daerah Pemerintah Kota jayapura. Penelitian ini menggunakan data primer yang diperoleh dengan menyebarkan kuesioner secara manual meskipun adanya wabah covid-19 di Indonesia dan global kepada 70 responden dengan populasi pegawai di Organisasi Perangkat Daerah Pemerintah Kota Jayapura. Metode analisis data yang digunakan adalah dengan pendekatan Structure Equatuin Model (SEM) dengan medote Partial Least Square sampling yaitu teknik sampel yang digunakan untuk memperoleh sampel dengan adanya proses bergulir dari satu responden ke responden lainnya. Hasil penelitian ini adalah kesesuaian kompensasi, pemanfaatan teknologi informasi dan kompetensi tidak berpengaruh terhadap kecurangan (fraud). Sistem pengendalian internal berpengaruh negatif terhadap kecurangan (fraud). Kemudian budaya etis organisasi tidak memoderasi antara kesesuaian kompensasi, pemanfaatan teknologi informasi terhadap kecruangan dan berikutnya budaya etis organisasi memperlemah antara sistem pengendalian internal dan kompetensi terhadap kecurangan (fraud) Kata Kunci : Fraud; Kesesuaian Kompensasi; Sistem Pengendalian Internal; Pemanfaatan Teknologi Informasi dan Kompetensi.

THE EFFECT OF CHARACTERISTICS OF LOCAL GOVERNMENTS AND BPK AUDIT OPINIONS ON FINANCIAL PERFORMANCE OF LOCAL GOVERNMENTS (Empirical Study on Regencies/Cities in Papua Province in 2018-2019) Abner SP Marlissa; Siti Rofingatun; Rudiawie Larasati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16 No 1 (2021): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

This study aims to determine the effect of Wealth Level, Dependency Level and Audit Opinion on Financial Performance. The independent variables in this study are the level of wealth, the level of dependence and audit opinion and the dependent variable is the financial performance. The population in this study was a total of 30 Regency/City Regional Governments of Papua Province who were recorded in the Financial Audit Agency for the 2018-2019 period. The sample in this study is the number of audit results reports at the Papua Province Regency/City Financial Audit Agency for the 2018-2019 period. The type of data in this study is quantitative data. The source of data used in this study is secondary data in the form of financial statements in 2018 to 2019 obtained from the Financial Audit Agency (BPK). Data analysis used descriptive statistics, classical assumption test, multiple analysis, and hypothesis testing. Results Based on the research shows that partially and simultaneously the Regional Wealth Level Audit, Dependence Level and Opinion have a significant effect on Financial Performance. This significant effect indicates that the expected hypothesis can be accepted. The significant hypothesis explains that a high level of regional wealth, dependence and audit opinion can increase the number of distributions of financial performance.

Pengaruh Struktur Modal, Risiko Bisnis, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Sub Sektor Real Estate Dan Properti Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019 Pascalina Van Sweet Sesa; Rama Soyan Arung Lamba; Kurniawan Patma; Rudiawie Larasati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This research aims to empirically examine the influence of capital structure, business risk, sales growth and company size on financial performance both partially and simultaneously in real estate and property sub-sectors located on the Indonesia Stock Exchange 2015-2020. This type of research is quantitative research. The data used is secondary data. A population of 77 companies with sampling techniques is the purposive sampling method. A sample of 10 companies was obtained multiplied by 6 years so that the sample obtained as much as 60 financial statement data. The analysis method used is multiple regression analysis with the help of SPSS21. Statistical results on variable capital structure (X1) value tcalculated smaller than ttable (-1,276 < 2.005) with significantly greater than 0.05, business risk variable (X2) value tcalculates greater than ttable (44,228 > 2.005) with a significant smaller than 0.05, sales growth variable (X3)calculated value t smaller than ttable (-0.288 < 2.005) with a significant larger than 0.05, company size variable (X4) number tcount value smaller than ttable (1,267 < 2.005) with a significant greater than 0.05. Simultaneously from the statistical results it is known that the value of Fcalculates greater than the value of Ftable (611,856 > 2.54), with a value of significance (0.000 < 0.05).. The results of this study showed that variables in capital structure, sales growth and company size partially had no effect on financial performance and business risk variables partially had a significant effect on financial performance. While the variables of capital structure, business risk, sales growth and company size simultaneously affect financial performance.

Faktor-Faktor Yang Mempengaruhi Terjadinya Fraud Di Sektor Pemerintahan (Studi Empiris Pada Pemerintah Kabupaten Biak Numfor) Galih J. M Mansnandifu; Mariolin Ance Sanggenafa; Rudiawie Larasati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to determine the effect of compensation suitability, the effectiveness of internal control and organizational culture on fraud in the Biak Numfor Regency Regional Government Agencies. The data of this study were obtained from questionnaire data (primary). The population in this study are all employees who work in the finance sub-section in each Regional Government Agency of Biak Numfor Regency. The sampling method was purposive sampling, obtained 105 samples. This study uses a quantitative approach. The analysis used is multiple linear analysis, with t-test and coefficient of determination. The test results show that, firstly, the suitability of compensation has a significant effect on fraud. Second, the effectiveness of internal control has a significant effect on fraud. The three organizational cultures have no significant effect on fraud. The coefficient of determination is 0.309 or 30.9%, which means that the amount of compensation, the effectiveness of internal control and organizational culture against fraud is 30.9%, while the remaining 69.1% is explained by other causes originating from outside the regression that are not investigated in this study.

Analisis Pengungkapan Faktor-Faktor Yang Mempengaruhi Penerapan Internet Financial Reporting (IFR) Sebagai Voluntary Disclosure Pada Tahun 2014-2018 Anita Oktaviani; Hastutie Andriati; Rudiawie Larasati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Abstract This study aims to test and analyze empirically the influence of company size, profitability, leverage, outside ownership, and systematic risk on internet financial reporting, an empirical study of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018. In companies, the development of information technology, especially the internet very much used to facilitate various processes and activities of the company. The rapid use of the internet in the business world requires companies to use the internet for several company activities such as transactions, searching, or sharing information in hard-to-reach areas. This study uses a quantitative approach with the research population, namely companies included in the manufacturing sector listed on the Indonesia Stock Exchange in 2014, 2015, 2016, 2017, and 2018. Data on financial reports and annual financial reports can be obtained through access to www.IDX.co.id. The population in this study were 123 manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The number of samples used in this study was 29 company samples. The analysis technique used in this research is multiple linear regression in order to obtain a comprehensive picture of the relationship between the independent and dependent variables. Based on the results of this study, company size has no significant effect on internet financial reporting with a significant value of 0.550, profitability has a significant effect on internet financial reporting with a significant value of 0.000, leverage has a significant effect on internet financial reporting with a significant value of 0.001, outside ownership has a significant effect on internet financial reporting. internet financial reporting with a significant value of 0.034 and systematic risk has no significant effect on internet financial reporting with a significant value of 0.862. Keywords: Size firm; Profitability; Leverage; Outside ownership; Systematic risk; Internet financial reporting Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis secar empiris adanya pengaruh ukuran perusahaan, profitabilitas, laverage, outside ownership dan resiko sistematik terhadap internet financial reporting studi empiris perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014 sampai 2018. Pada perusahaan, perkembangan teknologi informasi khususnya internet sangat dimanfaatkan untuk mempermudah berbagai proses kegiatan dan aktivitas perusahaan. Pesatnya penggunaan internet dalam dunia bisnis menuntut perusahaan untuk menggunakan internet pada beberapa aktivitas perusahaan seperti transaksi, mencari atau berbagi informasi pada wilayah yang sulit dijangkau. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi penelitiannya yaitu perusahaan-perusahaan yang termasuk dalam sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014, 2015, 2016, 2017 dan 2018. Data laporan keuangan dan laporan keuangan tahunan dapat diperoleh melalui akses ke www.idx.co.id. Populasi pada penelitian ini sebanyak 123 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2014-2018. Jumlah sampel yang digunakan pada penelitian ini sebayak 29 sampel perusahaan. Teknik analisa yang digunakan dalam penelitian ini adalah regresi linier berganda agar dapat memperoleh gambaran yang menyeluruh mengenai hubungan variabel independen dan variabel dependen. Berdasarkan hasil penelitian ini ukuran perusahaan tidak bepengaruh signifikan terhadap internet financial reporting dengan nilai signifikan sebesar 0,550, profitabilitas berpengaruh signifikan terhadap internet financial reporting dengan nilai signifikan sebesar 0,000, laverage berpengaruh signifikan terhadap internet financial reporting dengan nilai signifikan sebesar 0,001, outside ownership berpengaruh signifikan terhadap internet financial reporting dengan nilai signifikan sebesar 0,034 dan resiko sistematik tidak bepengaruh signifikan terhadap internet financial reporting dengan nilai signifikan sebesar 0,862. Kata Kunci : Ukuran perusahaan, Profitabilitas, Laverage, Outside ownership, Resiko sistematik, Internet financial reporting.

Pengaruh Pengetahuan Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Preferensi Resiko sebagai Variabel Moderasi (Studi pada Kantor Pelayanan Pajak Pratama Jayapura) Linda Yuliani Hutadjulu; Rudiawie Larasati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 1 (2022): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

PenelitianÂ iniÂ bertujuanÂ untukÂ menguji pengaruhÂ pemahamanÂ dan sanksiÂ perpajakan terhadapÂ kepatuhanÂ wajib pajakÂ denganÂ preferensi risikoÂ sebagaiÂ variabelÂ moderasi (studiÂ pada KPP Jayapura). Penelitian ini merupakan penelitian kuantitatif dengan pendekatanÂ deskriptif.Â populasiÂ dalam penelitianÂ iniÂ adalah seluruhÂ wajibÂ pajakÂ KPPÂ Pratama Jayapura. Teknik pengambilan sampel menggunakan metode purposive sampling. Sampel di dalam penelitian ini adalah wajib pajak yang telah melaporkan SPT tahunan pada KPP PratamaÂ JayapuraÂ tersebut,Â adapunÂ sampelÂ dalamÂ penelitianÂ iniÂ berjumlah 95 wajib pajak.Metode pengumpulan data yaitu menggunakan kuesioner online yang dibagikan secara Online dengan Teknik snowball sampling.Â DataÂ yangÂ digunakanÂ dalamÂ penelitianÂ merupakanÂ dataÂ primerÂ yangÂ dikumpulkan melalui survei kuesioner.Alat Analisis data dalam penelitian ini menggunakan pendekatan Structural Equation Model (SEM) dengan metode Partial Least Square (PLS) dengan menggunakan software WarpPLS 7.0. PLS â€“ SEM digunakan untuk menguji secara simultan hubungan antar konstruk laten dalam hubungan linear ataupun nonlinear dengan banyak indicator baik berbentuk reflektif dan formatif.HasilÂ analisisÂ moderasiÂ denganÂ melihat nilai P-value menunjukkan bahwa preferensi risiko tidak memoderasi hubungan pemahaman perpajakan terhadapÂ kepatuhanÂ wajib. HalÂ ini berartiÂ bahwa wajibÂ pajak belum memahamiÂ khususnyaÂ pemahamanÂ dasarÂ mengenaiÂ pajakÂ agar wajib pajak dapat mempertimbangkan segala sesuatu sebelum melakukan pembayaranÂ pajak karenaÂ pemahamanÂ pajakÂ menjadiÂ faktorÂ yangÂ sangat pentingÂ dalamÂ membantuÂ wajibÂ pajakÂ melaksanakan tingkatÂ kepatuhan wajib pajak. Sedangkan HasilÂ analisisÂ rmoderasiÂ denganÂ pendekatanÂ nilaiÂ p-value menunjukkan bahwa preferensi risiko memoderasi hubungan sanksi perpajakanÂ terhadapÂ kepatuhanÂ wajib. HalÂ iniÂ berartiÂ bahwa masyarakat padaÂ umumnya akan patuhÂ padaÂ peraturan apabilaÂ adaÂ sanksi yang mengikat, SelainÂ ituÂ halÂ yangÂ harusÂ diperhatikanÂ wajibÂ pajakÂ dalam melakukan pembayaran pajak adalah risiko. Karena Semakin tinggi sanksiÂ yangÂ diberikanÂ makaÂ akanÂ menghasilkanÂ kepatuhanÂ yangÂ tinggi pula.

Model Good Governance Pengelolaan Keuangan Kampung Siti Rofingatun; Bill Pangayow; Rudiawie Larasati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 2 (2022): November
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v17i2.2584

The Good Governance Model for border village finance is needed in the integration of policies in village financial management. The purpose of this study is to model the financial good governance of border villages of the Republic of Indonesia and Papua New Guinea and their application in four border villages. Research respondents consisted of public sector accounting experts called informants to create a model of Good Governance and respondents of village officials and the community in four villages to determine the quality of the implementation of Good Governance. The analytical tool used is the Analytic Hierarchy Process. The results showed that the use of funds in accordance with the established budget which is very important for village financial management. In addition, an explanation to the community about village finances is the next important sub factor followed by openness in the financial sector, the system and procedure.

Faktor Keperilakuan Organisasi Terhadap Kegunaan Sistem Akuntansi Keuangan Daerah Muhammad Imran Kalam; Syaikhul Falah; Rudiawie Larasati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 2 (2022): November
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v17i2.2590

This study aims to examine the influence of organizational behavioral factors (training, clarity of purpose and superior support) on the usefulness of regional financial accounting systems. The population of this study were all civil servants at the Jayapura Regency Regional Financial and Asset Management Agency. The sample used in this study were civil servants who had the authority to manage regional financial reports at the Jayapura Regency Regional Financial and Asset Management Agency office, with a total of 34 employees. This type of research is quantitative. Methods of data collection using a questionnaire / questionnaire. The data analysis method used is descriptive analysis. The results of the study show (1) there is a positive and significant effect of training on the use of the regional financial accounting system, (2) there is a positive and significant effect on the clarity of objectives on the use of the regional financial accounting system, (3) there is a positive and significant effect of superior support on the use of the accounting system regional finance.

Co-Authors Abner SP Marlissa Anita Oktaviani Christy Jeana Anastasya Oeghoede Galih J. M Mansnandifu Hastutie Noor Andriati Kambuaya, Maylen K. P Kurniawan Patma Linda Yuliani Hutadjulu Mariolin Ance Sanggenafa Maylen K.P. Kambuaya Meinarni Asnawi, Meinarni Muhammad Djatmiko Muhammad Imran Kalam Oeghoede, Christy J. A. Pangayow, Bill J.C Pascalina V. S Sesa Rama Soyan Arung Lamba Ramasoyan Ramasoyan Siti Rofingatun Syaikhul Falah Victor Pattiasina Wonar, Klara Yohanes C. Seralurin Yumame, Leli Piska Yundy Hafizrianda

Title Search

Found 8 Documents Search Journal : JAKED

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 8 Documents
Search
Journal : JAKED