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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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PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, KOMPETENSI APARATUR PEMERINTAH DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Studi Empiris OPD Kota Pekanbaru) Lestari Fitra; Sari Nelly Ria; Safitri Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study is to investigage the influance of transformational leadership style, government apparatus competence and clarity of budget targets on the performance accountability of government agencies with internal control as a moderating variable (empirical study on OPD in Pekanbaru city). The population in this study were all regional apparatus organizations of Pekanbaru City. The sample in this study amounted to 43 OPD with 129 respondents.The sampling method used in this study was saturated sampling technique, while the data processing method used in this study was the analysis of structural equation modeling (SEM) using the WarpPLS version 6.0 software.The results of study show that (1) transformational leadership style affects performance accountability with a significant value of 0.043 (<0.05). (2) the competence of government officials has a significant effect on agency performance with a significant value of 0.021 (<0.05). (3) Clarity of budget affects the accountability of agency performance with a significant value of 0.034 (<0.05). (4) control can strengthen the relationship of transformational leadership style to performance accountability with a significant value of 0.040 (<0.05). (5) Internal control strengthens the relationship between apparatus competence and performance accountability with a significant value of 0.001 (<0.05). (6) Internal control strengthens the relationship between the clarity of budget targets on performance accountability with a significant value of 0.001 (<0.05).Keyword : Leadership Style, Competence, Clarity Of Budget Objectives, Accountability, Internal Control
PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KEPERCAYAAN DAN KOMITMEN TUJUAN SEBAGI VARIABEL MODERATING (Studi Di Pemerintahan Kota Pekanbaru) Hilfa Mora Marito Nst; Ria Nelly Sari; Alfiati Silfi
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

This research aimed to examine the effect of budgetary participation and budget goal clarity on budgetary slack with trust and goal commitment as a moderating variable. This research is expected to help the government in order to improve the effectiveness of government budgets become increasingly better in the future.The sample used in this research is the echelon III and IV in Pekanbaru City Government. Data was collected through questionnaire survey method through. Of the 84 questionnaires distributed, the number of returnees is 75 questionnaire and a questionnaire that can be processed a number of 66 questionnaires. Data were analyzed using multiple regression (multiple regression) and moderate regression (Moderate Regression Analysis-MRA) with the help of a computer program SPSS version 17.0. The results showed that budgetary participation and budget goal clarity influence on budgetary slack. Participation budget and budget goal clarity moderated by the trust and goal commitment of purpose also affect the budgetary slack.Keywords: budgetary participation, budget goal clarity, trust, goal commitment and budgetary slack.
PENGARUH SISTEM PENGENDALIAN INTERNAL, SUMBER DAYA MANUSIA BIDANG AKUNTANSI, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KETERANDALAN LAPORAN KEUANGAN SKPD (Studi Persepsian SKPD Se Kabupaten Agam) Seprizal -; Ria Nelly Sari; Lila Anggraini
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

This research aims to examine the effect of internal control system, human resources on accounting division, information technology utilization to reliability of financial statements. This research was opinion research, population of this research was SKPD’s accounting staff. Sampling method used was puposive sampling method. Statistical method to test the hypothesis was multiply regression using software SPSS 20. The result of this research showed internal control system and human resources on accounting division effects the reliability of financial statements but the information technology utilization was not effect the reliability of financial statements. The magnitude (R2) of internal control system, human resources on accounting division, and information technology to reliability of financial statements was 46,4 % and the remaining 53,6% effected by other variable.Keywords: internal control, human resources, information technology, and financial statements
Analisis Prediksian Rasio Keuangan Terhadap Perubahan Laba pada Perusahaan Property dan Real Estate yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2008-2011 Annisa Erselina; Ria Nelly Sari; 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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Abstract

The purpose of the research was to obtain empirical proof about the influence of the Current Ratio (CR) to changes a company's profits, gain empirical proof about the influence of Total Asset Turnover (TAT) to changes a company's profits, gain empirical proof about the effect of the Debt to Equity Ratio (DER) to changes a company's profits, gain empirical proof about the influence of Return on Assets (ROA) to changes a company's profits.The population in this research is all property and real estate company listed on the Stock Exchange from 2008 to 2011. Companies that meet the criteria and be sampled as many as 25 companies. Analysis of the research on the use of is using multiple linear regression equation with the help of software SPSS (Statistical Product and Service Solutions).Based on the t test showed that there is a partially significant effect of CR on Profit Growth in Property and Real Estate company. Based on the t test showed that there is no partial significant effect between Earnings Growth tattoo on the company's Property and Real Estate. Based on the t test showed that there is no partial significant influence of DER on Profit Growth in Property and Real Estate company. Based on the t test showed that there is a partially significant effect of ROA on Profit Growth in Property and Real Estate company. Based on the calculation of coefficient of determination (R2) of 0.320. This suggests that CR, TATO, DER, and ROA simultaneously giving effect to the 32% profit growth.Keywords: CR, TATO, DER, ROA and Profit Growth
PENGARUH KARAKTERISTIK PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Fakhria Ahmad Tawang; Ria Nelly Sari; Alfiati Silfi
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 aims to examine the effect of firm characteristics (profitability, firm size, capital intensity, inventory intensity, growth) and institusional ownership on tax avoidance. The population of this study was manufacturing companies listed on Indonesian Stock Exchange in 2010 until 2014. The sample was chosen by purposive sampling method and obtained 41 companies. Data was analyzed by using panel data regression analysis with EViews program 9 version. The results showed that the probability, firm size, and capital intensity has negative effect on tax avoidnace, while growth and institusional ownership has positive effect on tax avoidance. Unfortunately, this study failed to prove that the inventory intensity affects tax avoidance. The results of coefficient of determination (adjusted R2 ) showed that variables of profitability, firm size, capital intensity, inventory intensity, growth, and institusional ownership on tax avoidance amounted to 70,70% while the remaining 29,30% was affected by other variables.Keywords: Firm Characteristics, Institusional Ownership, Tax Avoidance
PENGARUH ORIENTASI KEWIRAUSAHAAN TERHADAP KINERJA UKM INDUSTRI PENGOLAHAN KELAPA SAWIT DENGAN VARIABEL INTERVENING ORIENTASI PASAR Desmita Desmita; Ria Nelly Sari; Rita Anugerah
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study is to prove the indirect effect of entrepreneurialorientation through SMEs performance. The population of this research is using industrypalm oil of Province Riau District. Method of sampling is using Cluster Sampling. Totalsampling 163 industry palm oil who have met the criteria as respondent to this research.This research uses the questionnaries to collect the data. Analysis of the data usedStructural Equation Modeling-Partial Least Square (SEM-PLS) with the software WarpPLS 5.0. to identify independent variables that influence the dependent variable andVariance Accounted For (VAF) analysis to detect whether an indirect relationshipthrough market orientation . The findings of the research showed that mediation wassignificant in market orientation in the correlation between entrepreneurial orientationon SMEs performance.Keywords : Entrepreneurial Orientation, Market Orientation, and SMEs Performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN BERPINDAH KANTOR AKUNTAN PUBLIK (Studi Pada Perusahaan Manufaktur Yang Listing Di BEI TAHUN 2010-2012) Syarifah Dalila Rahmani Djamalilleil; Ria Nelly Sari; Susilatri Susilatri
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 is aims to get empirical evidence about the effect of audit opinion, ROA changes, financial distress, firm size, management of change, and accounting firm size on auditor switching. Population of this study is manufacturing companies listed in BEI on 2010-2012. The purposive sampling method was used to determine the sample. The data of 25 firms were then analyzed to test the hypoteses by using statistical product services solution (spss) version 17. The results of this study indicated that audit opinion, financial distress, and management of change have effect on audit switching while the other variable haven’t effect on auditor switching.Keywords: Auditor Switching, Audit Opinion, ROA changes, Financial Distress, Firm Size, Management of change, And Accounting Firm Size.
PENGARUH TARIF PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS DAN EXCHANGE RATE TERHADAPTRANSFER PRICING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTURYANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016) Shelly Viviany; Ria Nelly Sari; Riska Natariasari
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 examine the influence of tax rate, tunneling incentive, bonus plan and exchange rate on trsnsfer pricing. Transfer pricing is a dependent variable in this study that measured with sales to related parties. Independent variable in this study are tax rate, tunneling incentive, bonus plan and echange rate. The sample of this research are the manufacture firms listed in Indonesian Stock Exchange in 2013-2016. The sample are collected using purposive sampling method and resulted 136 firms become the samples. Data analyzed by coefficient of determination test and examination hypothesis by logistic regression analysis. The result of this research show that tax rates and bonus plan do not have a significant effect to transfer pricing. While the other variable, tunneling incetive and exchange rate have significant effect to transfer pricing.Keywords : Transfer pricing, Tax Rate, Tunneling Incentive, Bonus Plan and Exchange Rate
PENGARUH PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, PENGENDALIAN INTERN DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Persepsian Pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Dina Afrina; Ria Nelly Sari; Lila Anggraini
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

This study aimed to examine the influence of the implementation local government accounting system, internal control and reporting system at the accountability of public institutions. This study were conducted at government agencies of Pekanbaru city.The population at this study were employed who worked in the Pekanbaru city. The sampling method used in this study is purposive sampling method. The respondent in this study is the head of SKPD, the head of financial and staff financial. The sample used in this study were 90 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20.0The result of this study indicated that the implementation local government accounting system, internal control and reporting system has significantly effect on performance accountability of public institutions. The magnitude of the effect (R2) the implementation local government accounting system, internal control and reporting system on the performance accountability of public institutions was 63,5%. While the remaining 36,5% is influenced by other independent variabel that are not observed in this study.Keywords: accounting system, internal control, reporting, and accountability
PENGARUH PENGAWASAN INTERN, SISTEM ANGGARAN BERBASIS KINERJA DAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJA SATUAN KERJA PERANGKAT DAERAH (Studi Empiris Pada SKPD Kabupaten Rokan Hulu) Tri Rosmarini; Ria Nelly Sari; Lila Anggraini
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 examine the influence of the internal control, performance based budgeting system, financial management information system on SKPD performance. The population in this study were employed who worked in the SKPD Kabupaten Rokan Hulu (27 government agencies). The sampling method used in this study is proportioned stratified random sampling method. The respondent in this study is the employee Eselon III and Eselon IV SKPD. The sample used in this study were 108 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20.0. The result of this study indicated that theinternal control, performance based budgeting system, financial management information system has significantly effect on SKPD performence. The magnitude of the effect (R2) the internal control, performance based budgeting system, financial management information system, the performance of SKPD was ,45,7%. While the remaining 54,3% is influenced by other independent variabel that are not observed in this study.Keywords : Performance, Budgeting, Financial, Information System and Internal Control.
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