Article Per Year (5 Year)
p-Index From 2020 - 2025
1.607
P-Index
This Author published in this journals
All Journal Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Mantik Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Jurnal Aktiva : Riset Akutansi dan Keuangan Balance : Media Informasi Akuntansi dan Keuangan Growth: Jurnal Magister Ilmu Ekonomi Universitas Palangka Raya
Yesika Yanuarisa
Universitas Palangka Raya
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : Balance : Media Informasi Akuntansi dan Keuangan

 1 
PENGARUH LOVE OF MONEY DAN RELIGIUSITAS TERHADAP KECENDERUNGAN FRAUD ACCOUNTING DANA DESA DENGAN GENDER SEBAGAI VARIABEL MODERASI PADA DESA DI KECAMATAN KATINGAN TENGAH Andre Giovano; Agus Satrya Wibowo; Yesika Yanuarisa
Balance: Media Informasi Akuntansi dan Keuangan Vol. 12 No. 2 (2020): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.726 KB) | DOI: 10.52300/blnc.v12i2.1879

Abstract

This study aims to examine the effect of Love of Money and Religiosity on the Fraud Accounting Tendency with Gender as a moderating variable. This research is a quantitative research with survey method. The population in this study are all villages in Central Katingan, Katingan Regency. The sampling technique uses purposive sampling method. The sample in this study is the Village Staff / Apparatuses in each village in the Central Katingan, Katingan Regency. The sample in this study amounted to 45 respondents. The data used in the study are primary data collected through a questionnaire survey directly. Data analysis using the PLS analysis method. Test the outer model on each indicator variable. Test the inner model for the Love of Money and Religiosity hypotheses. Test the inner model for the Love of Money and Religiosity hypotheses with those moderated by Gender. The results of the study with PLS analysis show that Love of Money and Religiosity affect the Fraud Accounting Tendency. Analysis of moderating variables with PLS analysis shows that Gender aspects are not able to moderate the Love of Money and Religiosity towards Fraud Accounting Tendencies.
PENGARUH SELF ESTEEM, BUDGET EMPHASIS, DAN LOCUS OF CONTROL TERHADAP BUDGETARY SLACK (STUDI EMPIRIS PADA APARATUR ORGANISASI PERANGKAT DAERAH DI KOTA PALANGKA RAYA) Maria Febiola Agustina; Hamun S Masin; Yesika Yanuarisa
Balance: Media Informasi Akuntansi dan Keuangan Vol. 12 No. 2 (2020): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (124.357 KB) | DOI: 10.52300/blnc.v12i2.1885

Abstract

This study aims to determine the effect of self esteem, budget emphasis, and locus of control on budgetary slack. This study uses a quantitative method with a questionnaire as an instrument. The population in this study were all apparatus of the Regional Apparatus Organization (OPD) in the City of Palangka Raya. Based on the purposive sampling method, the number of samples obtained was 100 people. The theory used in this research is agency theory. And the type of research in this study is quantitative research with multiple regression testing and validity and reliability testing is performed to determine the quality of the questionnaire used with the help of SPSS 25 software. The results of this study indicate that partially self esteem and budget emphasis variables have positive and significant effects on budgetary slack. While the locus of control has a positive effect on budgetary slack.
AKUNTABILITAS PENGELOLAAN KEUANGAN YAYASAN YUSUF ARIMATEA PALANGKA RAYA Yesika Yanuarisa
Balance: Media Informasi Akuntansi dan Keuangan Vol. 12 No. 2 (2020): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.497 KB) | DOI: 10.52300/blnc.v12i2.1886

Abstract

This study aims to determine the phenomenon of financial management of Yayasan Yusuf Arimatea in Palangka Raya in the observation year of 2019. The research method uses a qualitative method with a phenomenological approach to reveal the meaning of financial management of Yayasan Yusuf Arimatea Palangka Raya. Data collection techniques are done through interviews, observation and documentation. The results showed that the accountability of the financial reporting of Yayasan Yusuf Arimatea Palangka Raya had been carried out in accordance with generally accepted accounting standards. Evidenced by the existence of financial statements that have been made, which states that there is accountability to the GKE Resort Assembly Palangka Raya Hulu. The meaning of grieving for the bereaved family shows horizontal accountability by the trustees of the foundation to the Church and members of the Church as partners in the ministry.
PENGARUH PROFESIONALISME AUDITOR DAN ETIKA PROFESI TERHADAP TINGKAT MATERIALITAS PENGAUDITAN LAPORAN KEUANGAN DAERAH Rosdeana Theresia; Rahmiati Rahmiati; Yesika Yanuarisa
Balance: Media Informasi Akuntansi dan Keuangan Vol. 13 No. 1 (2021): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.649 KB) | DOI: 10.52300/blnc.v13i1.8452

Abstract

This study aims to determine the effect of auditor professionalism and profesional ethics on the materiality level of regional financial reports at the Inspectorate of Central Kalimantan Province. This research is a quantitative research, namely by presenting the results of the study in the form numbers which are then explained and interpreted in a description in order to test the hypothesis. The subjects in this study were internal auditors who worked at the Inspectorate of Central Kalimantan Province. The data used in this study are primary data obtained from respondents who filled out the questionnaire. The tools used in this research are descriptive statistics and multiple linear regression. Based on the results of the analysis, it is known that: 1) the professionalism of the auditors has a positive effect on the level of materiality in the auditing of regional financial statements in the province of Central Kalimantan, 2) professional ethics has a positive and significant effect on the level of materiality in the auditing of regional financial statements in the province of Central Kalimantan, 3) simultaneously the professionalism of auditors and professional ethics have a positive and significant effect on the level of materiality in the auditing of regional financial statements in Central Kalimantan Province.
Co-Authors Ade Yuniati Agus Satrya Wibowo Andre Giovano Dadi Kuswandi Debora Tambunan Fiqrida Amalia Hamun S Masin Husnul Hatimah Krismiyati Krismiyati Kristian, Indra Leonardo Sari, Avid Maria Febiola Agustina Rahmiati Rahmiati Riska Rosdeana Theresia Sri Yuni Susan Grace Veranita Nainggolan ZAKIA FADILA