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All Journal Jurnal Akuntansi Indonesia AKUNTABILITAS Jurnal Ekonomi Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Tepak Manajemen Bisnis Jurnal Akuntansi dan Ekonomika IJEBA (International Journal of Economic, Business & Applications) Pendas : Jurnah Ilmiah Pendidikan Dasar Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Ekonomi dan Bisnis Jurnal Bisnis dan Akuntansi Bilancia : Jurnal Ilmiah Akuntansi JASF (Journal of Accounting and Strategic Finance) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ekonomi KIAT Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Neraca Peradaban Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Akuntansi Keuangan dan Bisnis PEKBIS Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal RIVDA
Ria Nelly Sari
Universitas Riau
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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THE INFLUENCE OF ROLE AMBIGUITY AND PROFESSIONAL SKEPTICISM ON INTERNAL AUDIT EFFECTIVENESS THROUGH INDEPENDENCE Febriati Rusyda D. Sagala; Rita Anugerah; Andreas; Ria Nelly Sari; M. Rasuli
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i4.3159

Abstract

The Influence of Role Ambiguity and Professional Skepticism on Internal Audit Effectiveness Through Independence, supervised by Prof. Dr. Rita Anugerah, SE, MAFIS, Ak, CA and Prof. Dr. Andreas, SE, MM, Ak, CPA, CA. This research aims to determine the influence of role ambiguity and professional skepticism on internal audit effectiveness through independence as mediation. The population in this study was all 57 Internal Auditors in the Regional Inspectorate of Riau Province, consisting of 35 men and 22 women. This research uses Warp PLS 07. The research results show that Role Ambiguity has no effect on Independence with a significant p value <0.059. Role ambiguity has a positive effect on internal audit effectiveness of 0.278 with a p value of 0.014. Skepticism has a positive effect on independence of 0.430 with a p value of <0.001. The Skepticism variable has no effect on the effectiveness of internal audit with a significance value of 0.430. The independence variable has a direct positive effect on internal audit effectiveness of 0.731 with a p value of <0.001. The results of the mediation test show that Independence does not mediate between Role Ambiguity and Internal Audit Effectiveness, Skepticism influences Internal Audit Effectiveness through Independence as mediation. The results of the interviews conducted are in line with this research so that they can strengthen the results of this research.
PERAN PENYAJIAN DAN AKSESIBILITAS LAPORAN KEUANGAN, SISTEM PENGENDALIAN INTERNAL PADA PENINGKATAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH Yelfa Fauziyyah; Ria Nelly Sari; Lila Anggraini
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 01 (2025): Volume 10 No. 01 Maret 2025 In Press.
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i01.23495

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang berdampak terhadap akuntabilitas Pengelolaan Keuangan Daerah yang terdiri dari Penyajian Laporan Keuangan, Aksesibilitas Laporan Keuangan dan Sistem Pengendalian Intern Terhadap Akuntabilitas Pengelolaan Keuangan Daerah. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah OPD yang ada di Kabupaten Kuantan Singingi. Sampel dalam penelitian ini adalah 22 OPD di Kabupaten Kuantan Singingi dengan menggunakan metode sampling jenuh. Jenis data yang digunakan dalam penelitian ini adalah data primer. Teknik pengumpulan data menggunakan kuesioner dengan jumlah responden 66 orang. Hasil analisis data menggunakan SmartPls 4.0 menunjukkan bahwa penyajian laporan keuangan, aksesibilitas laporan keuangan dan sistem pengendalian intern berpengaruh terhadap akuntabilitas pengelolaan keuangan daerah. Penelitian ini diharapkan dapat memberikan kontribusi dalam meningkatkan akuntabilitas pengelolaan keuangan daerah pada OPD di Kabupaten Kuantan Singingi.
ANALISIS REALOKASI DAN REFOCUSING ANGGARAN DANA DESA PADA MASA PANDEMI COVID 19 (Studi Kasus Pada Desa Pancuran Gading, Kecamatan Tapung, Kabupaten Kampar) Sania, Utami Juni; Ria, Sari Nelly; Hariadi, Hariadi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 10, No 1 (2023): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to find out how to reallocate and refocus village funds for the preventionof Covid-19 in Pancuran Gading Village using William Dunn's 5 evaluation models, whatis the impact of reallocating and refocusing village funds for direct village cashassistance in Pancuran Gading Village and how the contribution of direct cashassistance funds for the prevention of Covid-19 in Pancuran Gading Village. In this studyusing qualitative methods with the type of case study. Data collection techniques usinginterview techniques, observation and documentation. To ensure the validity of the data,triangulation was carried out, namely source triangulation, technical triangulation andtime triangulation. Informants in this study were village heads, village secretaries, villagetreasurers, hamlet heads, community leaders and BLT recipients. Data analysis is doneby reducing data, presenting data and making conclusions. The results of this studyindicate that in terms of effectiveness, the budget refocusing policy has not been effectivein dealing with the Covid-19 pandemic outbreak. In terms of adequacy, the refocusing ofthe budgeted funds has not been sufficient in terms of various factors, especially the KUAPPAS which has been evaluated showing a deficit. In terms of equity, the reallocation ofthe budget through APBD refocusing has been carried out in stages with an evenallocation of the budget to all units of the COVID-19 task force as well as social netprovider programs. Viewed from responsiveness, the APBD budget refocusing programreceived several responses from the public, both positive and distorted responses, inwhich many people consider the Covid-19 budget to be used as a tool for budget politics.Judging from the accuracy, the use of funds that have been centralized through theunexpected expenditure budget has been maximized in order to achieve the desiredbudget reallocation target. For the contribution of BLT funds during the Covid-19pandemic, it does not provide financial guarantees for families, it's just that these fundscan help them with financial matters, both used for savings and for health. Keywords: Dana Desa, Realokasi, Refocusing, Covid-19
Memperkuat Kinerja Keuangan UMKM: Explorasi Peran Kepemimpinan Transformasional Digital dan Ketangkasan Organisasi Putri, Hidayatna; Siagian, Hendra Sakti Putra; Octoyuda, Edgar; Chairia; Sari, Ria Nelly
Ekonomi dan Bisnis Vol 11 No 2 (2024): EKONOMI DAN BISNIS
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

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Abstract

Leadership engagement and organisational agility are crucial for organisations in enhancing their performance, particularly in terms of financial performance. This study investigates how digital transformational leadership contributes to enhancing the financial performance of micro, small, and medium enterprises (MSMEs) by fostering organisational agility. Nevertheless, there is a lack of extensive research on the significance of digital transformational leadership, particularly within the context of MSMEs. This study specifically examines MSMEs located in North Sumatra. The sample size for this study consists of 138 employees from various organisation. The chosen analytical approach is Structural Equation Modelling (SEM), which is employed to examine the relationship between the variables under investigation. The research findings indicate that both digital transformational leadership and organisational agility have a substantial and beneficial influence on financial performance. Furthermore, it is observed that digital transformational leadership has a good impact on organisational agility. Organisational agility serves as a powerful intermediary in the connection between digital transformative leadership and enhanced financial performance of MSMEs. This study offers theoretical and practical advice for researchers and managers who are interested in devising methods to enhance financial performance in the MSME sector by implementing digital transformational leadership and fostering organisational agility. This study also examines other theoretical and practical contributions, and future research objectives. Keywords: Digital Transformastional Leadership; Organizational Agility; Financial Performance; MSME.
Co-Authors Abd. Rasyid Syamsuri Abdul Rasyid Al Azhar A Al Azhar L Al Azhar L Al Azhar L Al Azhar L &#039; Al Azhar L. Al-azhar A Alfiati Silfi Alfiati Silfi Anak Agung Gede Sugianthara Andreas Angraeni, Rani Annisa Annisa Annisa Annisa Annisa Erselina Annisa, Yosy Ariesty Ariesty Arifin, Kasman Aura Pratadina Ayu Rahayu Azwir Nasir Benny Helmi Caesar Arif Budiman Caylina, Elgi Chairia Claudya Shelviana Angelina Dede Kurniawan Desi Rusfiani Desmita Desmita Devi Safitri Devi, Safitri Dhani Yudhi Rivelino, Dhani Yudhi Diana Haira DIANI MARDISAR Dina Afrina Edfan Darlis Edgar Octoyuda Eka Hariyani Elsi Arianti Epi Yani Fakhria Ahmad Tawang Febriati Rusyda D. Sagala Gita Mustika Gusnardi &#039; &#039; Halfi Nurhakiki Hariadi Hariadi Hariadi Hariadi Hayati, Restu Heni Pujiastuti Herda Nengsy Hidayat, Zullaika Hilfa Mora Marito Nst Irma Febrianti, Irma Isfani, Yulia Jannah, Nurriya Miftachul Junita, Dewi Kamaliah Kamaliah, Kamaliah Ketut Tirtayasa Kurnia Pipin Lestari, Fitra Lila Anggraini M. Azmi Insan Cemerlang M. Rasuli M. Rasuli Mai Siska Meilda Wiguna Melly Novia Abdillah Meri, Handayani Muhammad Fahdi, Muhammad Nasrizal, Nasrizal Nila Ramadhani Nila Ramadhani, Nila Ningrum, Indah Sawitri Nirmayana Nirmayana Nopeanti, Ika Luly Novita Indrawati Novita Indrawati Nurainun Nurainun Oktari, Yona Oktari, Yona Peace Kanne Natalia Pipin Kurnia Poppy Nurmayanti Pratama, Dimas Adytia Putri Meliya Annisa Putri, Hidayatna Putri, Hidayatna Qiyah, Barotitta Ramadahniel Islami Restu Agusti Reza Mardi Putra Rheny Afriana Hanif Rheny Afriana, Rheny Rhia Dwiningsih Ria Safitri &#039; Ricardo, Ricardo Riska Natariasari Rita Anugerah Rizke Wiliyanti Rizkie Wili Yanti Rudi Panca Putra Panggabean Ruhul Fitrios Safitri Devi Sania, Utami Juni Sa’diah, Naila Sembiring, Rinawati Seprizal - Shelly Viviany Siagian, Hendra Sakti Putra Sintia Maramis Sri Rahayu Lestari Suhadi, Jhon Supriono Supriono &#039; Susilatri Susilatri Susilatri Susilatri, Susilatri Syahnasthalia Syahnasthalia Syarifah Dalila Rahmani Djamalilleil Tobi Arfan Tri Rosmarini Ulfa Afifah Utami Juni Sania Vince Ratnawati Virgiana Ningsih Walmi Sholihat WATI, VINCE RATNA Wulandari Wulandari Wulandari Yanti, Rizkie Wili Yanti, Rizkie Wili Yelfa Fauziyyah Yesi Mutia Basri Yesi Mutia Basri Yona Oktari Yulia Isfani Zulbahridar Zulbahridar Zulkarnain Zulkarnain