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All Journal Humano: Research Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business JURNAL PENDIDIKAN TAMBUSAI BJRA (Bongaya Journal of Research in Accounting) JFRES: Journal of Fiscal And Regional Economy Studies Jurnal Akuntansi Keuangan dan Bisnis
Resmiyati Ansar
Universitas Khairun
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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AKUNTABILITAS PRAKTIK PENGELOLAAN KEUANGAN DESA GAMTALA, HALMAHERA BARAT PROVINSI MALUKU UTARA Zainuddin Zainuddin; Resmiyati Ansar
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (824.374 KB) | DOI: 10.20884/1.sar.2018.3.1.1159

Abstract

Desa Gamtala is a social organization which has traditional characteristics, so that the accountability of its financial management process is not always supported by proper system and procedure. Although this system was carried out in simple way, this could be used to manage the asset of Desa Gamtala properly. To understand the phenomenon of the financial management in Desa Gamtala, this research was aimed to find out: 1) the participants involved in the financial management process in Desa Gamtala, 2) how the financial management process in Desa Gamtala was carried out, 3) how the participants involved understand and interpret the accountability of the financial management process. This research was conducted by using qualitative method which emphasizes on the description of every perception and habits of the human. The data analysis was conducted in three steps, such as: 1) Data Reduction, 2) Data Display, and 3) Verification. The result of this research shows that: 1) The process of financial management and its accountability in Desa Gamtala was involve all people in Desa Gamtala, 2) The accountability of the financial management is carried out consistently 3) Due to the social capital, especially belief, the participants of Desa Gamtala realize that accounting is an instrument of accountability and transparency in financial management in Desa Gamtala.
Utilization of Information Technology and Organizational Commitment to the Reliability of Financial Statements with Internal Control Moderation Meliana Meliana; Resmiyati Ansar
Bongaya Journal for Research in Accounting (BJRA) Vol 4 No 1 (2021): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i1.262

Abstract

This study aims to provide empirical evidence of the influence of Information Technology Utilization on the Reliability of Local Government Financial Reports; the effect of Organizational Commitment on the Reliability of Regional Financial Reports; the moderating effect of Internal Control on the Relationship between Organizational Commitment and the Reliability of Local Government Financial Reports; the moderating effect of Internal Control on the relationship between the Utilization of Information Technology and the Reliability of Local Government Financial Reports. The sample of this research is financial administration officials at SKPD in North Maluku Province and consists of 39 respondents. Hypothesis testing using Partial Least Square (PLS) Program. The study results found that information technology did not affect the reliability of local government financial statements. Meanwhile, Organizational Commitment affects the Reliability of Local Government Financial Reports. Internal Control cannot moderate the effect of the Utilization of Information Technology on the Reliability of Local Government Financial Reports. Internal Control is also unable to moderate the effect of Organizational Commitment on the Reliability of Local Government Financial Reports.
Pengaruh Pertumbuhan Ekonomi, Investasi Dan Upah Minimum Terhadap Tingkat Pengangguran Di Provinsi Maluku Utara Yetty Yetty; Resmiyati Ansar
JFRES Journal of Fiscal and Regional Economy Studies Vol. 2 No. 1 (2019): Journal of Fiscal And Regional Economy Studies (JFRES)
Publisher : Pusat Penelitian Pemberdayaan Fiskal dan Ekonomi Daerah (P3FED) Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36883/jfres.v2i1.18

Abstract

The study analyses the determinants of unemployment in North Maluku". The study using such variables as unemployment, economic growth, investment, and local minimum wage. The data analyzed quantitatively by conducting the statistical method of multiple linear regression. The results show that the economic growth and the minimum wages have a significant effect, otherwise the investment has not significant effect on an unemployment in North Maluku Province. This is caused by the high dependence of North Maluku on supplies from outside the province that led to net imports between regions, and it then induce a negative share for the economic structure of North Maluku.
Kompetensi Sumberdaya Manusia Memoderasi Hubungan Pemahaman SAP dan Penerapan SIA: Kompetensi Sumberdaya Manusia Memoderasi Hubungan Pemahaman SAP dan Penerapan SIA Rinto Syahdan; Resmiyati Ansar; Iwan S. Seber
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i1.4799

Abstract

Abstract Penelitian ini bertujuan untuk mengukur pengaruh pemahaman standar akuntansi pemerintah dan penerapan sistem informasi akuntansi terhadap kualitas laporan keuangan pemerintah dengan kompetensi sebagai variabel pemoderasi. Metode yang digunakan dalam penelitian ini adalah penelitian deskriptif. Populasi dalam penelitian ini adalah bagian keuangan dan bendahara pada organisasi perangkat daerah di Kabupaten Kepulauan Sula. Data diolah dengan menggunakan Struktural Equation Model PLS. Hasil penelitian membuktikan bahwa pemahaman standar akuntansi pemerintah dan penerapan system infrormasi akuntansi serta kompetensi sumberdaya manusia berpengaruh secara signifikan terhadap kualitas laporan keuangan pemerintah daerah Kabupaten Kepulauan Sula. Kompetensi sumberdaya manusia merupakan variabel predictor yang memoderasi hubungan pemahaman standar akuntansi pemerintah dan penerapan system infrormasi akuntansi terhadap kualitas laporan keuangan pemerintah daerah  
Utilization of Information Technology and Organizational Commitment to the Reliability of Financial Statements with Internal Control Moderation Meliana Meliana; Resmiyati Ansar
Bongaya Journal for Research in Accounting (BJRA) Vol 4 No 1 (2021): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i1.262

Abstract

This study aims to provide empirical evidence of the influence of Information Technology Utilization on the Reliability of Local Government Financial Reports; the effect of Organizational Commitment on the Reliability of Regional Financial Reports; the moderating effect of Internal Control on the Relationship between Organizational Commitment and the Reliability of Local Government Financial Reports; the moderating effect of Internal Control on the relationship between the Utilization of Information Technology and the Reliability of Local Government Financial Reports. The sample of this research is financial administration officials at SKPD in North Maluku Province and consists of 39 respondents. Hypothesis testing using Partial Least Square (PLS) Program. The study results found that information technology did not affect the reliability of local government financial statements. Meanwhile, Organizational Commitment affects the Reliability of Local Government Financial Reports. Internal Control cannot moderate the effect of the Utilization of Information Technology on the Reliability of Local Government Financial Reports. Internal Control is also unable to moderate the effect of Organizational Commitment on the Reliability of Local Government Financial Reports.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016) Suriana AR Mahdi; Resmiyati Ansar; Riski R. Hi Kama
Humano: Jurnal Penelitian Vol 9, No 2 (2018): Periode November
Publisher : Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (644.827 KB) | DOI: 10.33387/humano.v9i2.928

Abstract

Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2012-2016 adalah 21 perusahaan dengan periode penelitian selama lima tahun, sehingga penelitian ini memperoleh 105 sampel. Metode analisis penelitian menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa: (1) Pengungkapan CSR tidak mempengaruhi agresivitas pajak (2) Ukuran Perusahaan mempengaruhi agresivitas pajak (3) Profitabilitas tidak berpengaruh pada agresivitas pajak (4) kepemilikan mayoritas tidak mempengaruhi agresivitas pajak.
Pengaruh Self Assessment System, Pemeriksaan Pajak dan Diskriminasi Pajak terhadap Tax Evasion dengan Moralitas Pajak sebagai Variabel Moderasi Intan Ramadhaniar Fabanyo; Herman Darwis; Resmiyati Ansar
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh Self Assessment System, Pemeriksaan Pajak dan Diskriminasi Pajak Terhadap Tax Evasion. Metode pengumpulan data dengan menyebarkan kuesioner/angket. Populasi dalam penelitian ini adalah seluruh Wajib Pajak Badan yang terdaftar di KPP Pratama Ternate yaitu sebanyak 5.856 Wajib Pajak Badan dengan Teknik pengambilan sampel secara random sampling dan menggunakan rumus slovin diperoleh sebanyak 98 responden. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi sederhana, regresi berganda dan MRA untuk menguji variabel moderasi dengan menggunakan IBM SPSS versi 25 sebagai alat uji statistik.Hasil penelitian menunjukkan bahwa Self Assessment System, Pemeriksaan Pajak dan Diskriminasi pajak berpengaruh positif dan signifikan terhadap Tax Evasion, moralitas pajak dapat memoderasi hubungan pemeriksaan pajak dengan Tax Evasion sedangkan moralitas pajak tidak dapat memoderasi hubungan antara Self Assessment System dan Diskriminasi Pajak dengan Tax Evasion.
Co-Authors Darwis, Herman Intan Ramadhaniar Fabanyo Iwan S. Seber Riski R. Hi Kama Suriana AR Mahdi Syahdan, Rinto Yetty Yetty Zainuddin Zainuddin