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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Indonesian Journal of Economics, Social, and Humanities Diklat Review : Jurnal manajemen pendidikan dan pelatihan Journal of Contemporary Accounting Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Unri Conference Series: Community Engagement MAHESA : Malahayati Health Student Journal SYNERGY: Jurnal Bisnis dan Manajemen CANANG: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Keuangan dan Bisnis JIFA (Journal of Islamic Finance and Accounting)
Eka Hariyani
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, KETEGASAN SANKSI DAN KEWAJIBAN MORAL TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK REKLAME (Studi Kasus Dinas Pendapatan Daerah Kota Pekanbaru) Kristina -; Zirman -; Eka Hariyani
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

Advertisement tax is one source of revenue continues to increase revenues by increasing numbers of businesses due to economic growth. Public awareness of the obligation to comply with the applicable taxation plays an important role in tax revenues. The purpose of this study was to analyze the effect of taxpayers awareness, quality of service, tax firmness sanction and moral obligation of tax authorities against tax compliance in paying taxes on advertisement in Revenue Service Pekanbaru Area. The data was collected using a questionnaire with convenience sampling technique and used a sample of 80 taxpayers advertisement. Analysis using multiple linear regression analysis, which is processed using SPSS for windows version 17.0. The results showed that the taxpayer awareness, quality of service, tax firmness sanction and moral obligation effect on tax compliance in paying taxes on advertisement in Revenue Service Pekanbaru Area. Independent variables on tax compliance advertisement has contributed 88,8 percent, while 11,2 percent are influenced by other factors outside the model.Keywords: taxpayer compliance, taxpayers awareness, quality of service, tax firmness sanction and moral obligation.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL SKPD DENGAN DESENTRALISASI DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERATING (STUDI PADA SATUAN KERJA PERANGKAT DAERAH KOTA DUMAI) Trino Rizandi; Azwir Nasir; Eka Hariyani
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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Abstract

Managerial Performance local work unit is a picture of the level of achievement of goals or objectives as the elaboration of the vision, mission, and strategy of local government agencies that indicate the success or failure of the implementation of activities in accordance with the duties and functions of the government apparatus. This study aims to look at the effect of budgetary participation and budget goal clarity on the managerial performance of government agencies with decentralized and leadership style as a moderating variable in Dumai. Method of determining the sample using purposive sampling totaling 90 people. The results found that the budgetary participation and budget goal clarity significant and positive impact on Managerial Performance. Interaction with decentralized moderate budgeting participation effect on managerial performance. However, the interaction of budget participation with leadership style and budget goal clarity interaction with decentralization and with leadership style no effect on managerial performance.Keywords: Budgetary Participation, Budget Goal Clarity, Managerial Performance, Decentralization and Leadership Style.
PENGARUH RATE BAGI HASIL DAN BI RATE TERHADAP DANA PIHAK KETIGA PERBANKAN SYARIAH (STUDI PADA BANK PEMBIAYAAN RAKYAT SYARIAH YANG TERDAFTAR DI BANK INDONESIA) Ferdiansyah Ferdiansyah; Nurazlina Nurazlina; Eka Hariyani
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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Abstract

This study used a purposive sampling method or sampling based on criteria of course. The samples were is BPRS (Bank Pembiayaan Rakyat Syariah). The method used in this study, namely multiple linear regression to analyze the effect of partial with SPSS version 20.0. From the results of testing that has been done partial test (t test) showed that the variable in the Rate of Profit Sharing BPRS group that has a strong influence on the Third Party Funds. And the BI rate individually had no effect on Deposits period January 2010 - October 2013. The amount of influence that caused (R2) in the BPRS of 55%, while the remaining 45% is influenced by othervariables not included in the study.Keywords: Third Party Funds, Rate of Profit Sharing, and BI Rate
PENGARUH ASIMETRI INFORMASI, KECUKUPAN ANGGARAN, KOMITMEN ORGANISASI DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP HUBUNGAN PARTISIPASI ANGGARAN DENGAN SENJANGAN ANGGARAN (STUDI EMPIRIS PADA SATUAN KERJA PERANGKAT DAERAH KOTA DUMAI) Yudha Kurniawan; Emrinaldi Nur DP; Eka Hariyani
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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Abstract

Public sector was tool to measure of performance-based budgeting system which used by efficient development process and participative, and the used of performance as benchmark in the achievement of local budgets. However, the performance-based budgeting system could motivate the agent to perform budgetary slack for better future career. The purpose of this research is to explore the influence of information asymetry, budget adequacy, organizational commitment and environmental uncertaintly to the relationship budgetary participation with budgetary slack.The population in this research is 24 office in local goverment (SKPD) of City Dumai. The sampling design of this research is purposive sampling with the final sample 88 people as a two till four echelon . This research used primary data by dissemination of the questionnaire conducted 24 office local government (SKPD) of City Dumai. Technical analyse for test hypothesis simple linear regression and MRA.The results of this research showed that budgetary participation positively significant influence to budgetary slack. Information asymetry and organizational commitment positively significant influence in relationship budgetary participation to budgetary slack. While budget adequacy and environmental uncertaintly unable to influence relationship budgetary participation to budgetary slack.Keywords: Budgetary Participation, Information Asymetry, Budget Adequacy, Organizational Commitment, Environmental Uncertaintly, Budgetary Slack.
PENGARUH AKUNTABILITAS PUBLIK, KEJELASAN SASARAN ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Kampar) Famela Syamratul Aini; Raja Adri Satriawan Surya; Eka Hariyani
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

The aim of this study was to examine the Influence of Public Accountability, Clarity of Budget Targets and Organizational Commitment to Managerial Performance in SKPDof Kampar Regency.The location of this research is all SKPD of Kampar. Time research was conducted from May 2015 - November 2015. In this study, the population used is all SKPDof Kampar. Respondents in this study is the structural officials involved in drafting the budget. In total, there are 32 SKPDs. Every SKPD will be given three questionnaires so that the number of questionnaires distributed is 96 pieces. The type of data used are primary data. Data Collection Techniques of field research and literature. The analytical method used in this study is multiple regression analysis.Based on the analysis, the conclusions of this research are: 1) There is a significant influence Public Accountability on Managerial Performance. 2) There is a significant influence the Budget Targets Clarity on Managerial Performance. 3) There is a significant influence Organizational Commitment on Managerial Performance. Based on the research results it was concluded that the determination coefficient 0,559. The coefficient of determination is positive, it indicates that approximately 55.9% of the variation can be explained by the Public Accountability, Clarity of Budget Targets and Organizational Commitment. While the remaining 44.1% is explained by other variables outside the model.Keywords: Public Accountability, Clarity of Target Budget, Organizational Commitment and Managerial Performance
PENGARUH KOMITMEN PROFESIONAL AUDITOR TERHADAP INTENSI MELAKUKAN WHISTLEBLOWING DENGAN RETALIASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada BRI Provinsi Riau) Desi Rianti; Azwir Nasir; Eka Hariyani
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 determine the effect of the Auditor Profesional Commitment Against Intention Doing Whistleblowing In retaliation As Moderating Variable. This study uses a quantitative approach. Data collection techniques used is by using a questionnaire instrument. The study was conducted at the BRI Riau Province. Object of research is the perception of all internal auditors on BRI Riau Province about auditor’s proffesional commitmen on Whistleblowing Intention with retaliation as moderating variable. The population in this study are all internal auditors BRI have worked over one year exist in the Riau province. The sampling technique used was purposive sampling with the number of respondents 86 people. Data analysis method used is simple linear regression analysis processed using SPSS 17:00 for Windows. The results showed that (1) the auditor's professional commitment effect on intentions do whistleblowing, with significant value 0.000 <0.05 (2) Commitment to Professional Auditor moderated by retaliation does not affect the intention of doing whistleblowing, with significant value 0.664 <0.05. The coefficient of determination in this study was 19,8%, whereas 80,2% are influenced by variables that are not observed in this research model.Keywords : Auditor’s Proffesional Commitment, Retaliation And Whistleblowing Intention.
PENGARUH KEADILAN ORGANISASI, SISTEM PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI TERHADAP KECURANGAN (FRAUD) (Studi Empiris Pada Kantor Cabang Utama Bank Syariah di Kota Pekanbaru) Anisya Yuliana; Raja Adri Satriawan S.; Eka Hariyani
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

The purpose of this reseach is to find out the influance of organizational justice on fraud, the influance of internal control system on fraud, and the influance of organization’s commitment on fraud. The population in this study are employees at the main branch office of Syariah Bank in Pekanbaru City. The data used in this study in the form of primary data. Data collection techniques with survey techniques by distributing questionnaires to the employees who work at the main branch office of Syariah Bank in Pekanbaru City. Sample selection by simple random sampling technik. Total sample are 70, the sample was calculated using Slovin formula. The method of data analysis used to test the hypothesis is multiple regression analysis using the program SPSS 20 version. The results of this study is showed that organizational justice influance on fraud, internal control system influance on fraud, and organization’s commitment influance on fraud. All of the independent variables jointly influence dependent variables which F count > F table that is 39.079 > 2.744.Keywords: Justice, Organizational, Control, Commitment and Fraud
PENGARUH AKUNTABILITAS PUBLIK, KEJELASAN SASARAN ANGGARAN, DESENTRALISASI DAN SISTEM PENGENDALIAN INTERN TERHADAP KINERJA MANAJERIAL DI SKPD KABUPATEN BENGKALIS Rizky Darmawan; Nur Azlina; Eka Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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Abstract

The purpose of this study was to determine the effect of public accountability, budget goal clarity, decentralization and the internal control system of managerial performance in SKPD Bengkalis. The population in this study are civil servants who have a structural position and officers who have a role in budgeting at every SKPD in government Bengkalis spread over 36 SKPD. Determination of the sample in this study using purposive sampling method that meets the criteria for the election of the desired research. The sample in this study is a government employee who was in the finance department which consists of a head of the division / Head of finance, treasurer and finance department staff totaling 83 people. Analysis of the data used is multiple regression (multiple regression) assisted with SPSS Windows Ver 20. The results of this study prove that public accountability, budget goal clarity, decentralization and the internal control system influence on managerial performance in SKPD Bengkalis.Keywords: Public Accountability, Budget Goal Clarity, Decentralization, Internal Control System, and Managerial Performance
ANALISIS FAKTOR KESIAPAN PEMERINTAH DALAM MENERAPKAN AKUNTANSI PEMERINTAH BERBASIS AKRUAL (Studi Kasus Pada SKPD Kabupaten Rokan Hilir) Norfaliza -; Taufeni Taufik; Eka Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

This study aimed to analyze the influence of the human resources, organizational commitment, support device on the readiness of the implementation of the accrual-based government accounting standards. The population in this study is the Head of finance and financial staff who work on theentire SKPD Rokan Hilir. The sampling technique using purposive sampling method. The number of respondents in this study were 58 respondents. The data of this study uses primary data directly through a questionnaire and analyzed using SPSS 20. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. Adjusted R-square test results obtained at 0.753 or 75.3%, this means that the contribution of indepen den variables influence the dependent variable was 75.3%. While the remaining 24.7% can be explained by other factors that are not disclosed in this study, such as communication, skills, behaviors and others.Keywords: Accrual-based, government, accounting, human resources, and commitment.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KESENJANGAN ANGGARAN DENGAN INFORMASI ASIMETRI DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERATING (Studi Empiris Pada SKPD Kota Pekanbaru) Topan Surya Perdana; Taufeni Taufik; Eka Hariyani
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

The purpose of this research is to test: 1) The effect of budgetary participation in the budgetary slack. 2) Effect of budgetary participation in budgetary slack with information asymetry as moderating variables. 3) Effect of budgetary participation in budgetary slack with environmental uncertainty as moderating variables. The populations of this research are chief financial subsections, chief progamme subsections and financial staff that work on the SKPD in Pekanbaru city. The sampling technique using purpose sampling. Total repondents in this research are 75 respondents. The data of this research uses primary data is distributing questionnaire directly and analyzed using SPSS 20. The method of analysis are using Moderated Regression Analysis (MRA). The results of this study indicate that 1) Budgetary participation has effect toward budgetary slack 2) Information asymetry has effect on the relationship between budgetary participation on budgetary slack 3) Environmental uncertainty has effect on the relationship between budgetary participation on budgetary slack.Keywords: Budgetary slack, budgetary participation, information asymmetry, and environmental uncertainty
Co-Authors ', Hardi Adhitya Agri Putra Adhitya Agri Putra Aditya, Ritonga Nugraha Aisyah Nur Akhirumi Zakiah Akbari, Akhirumi Zakiah Alfiati Silfi Amanda, Serly Amani Ruhil Amries Rusli Tanjung Amries Rusli Tanjung Andreas Andreas Anisa Zerlina Anisya Yuliana Azwir Nasir Azwir Nasir Azwir Nasir Dadang Mashur Dea Mayang Nabilah, Dea Mayang Desi Rianti Desmiawaty Desmiawaty Devi Safitri Dina Pujianti Emrinaldi Nur DP EMRINALDI NUR DP Evind Glynis Famela Syamratul Aini Faradisty, Astrid Faras Rizki Ramadhan Febrina Ramadhany Ferdiansyah Ferdiansyah Ghina Ahsanatul Giovanni Riand Hardi Hardi Hardi &#039; Hardi Hardi Herman Herman Indriani Dwie Riefni Isaneni, Isaneni Jannah, Nurriya Miftachul Jessy Rhutsye permata Sari Sumolang Kamaliah Kamaliah Kardilla Shinta Khairah Ummami Kristina - Lestari, Dinda Liya Juniati Marlina Marlina Mayarni Mayarni Meilda Wiguna Meri, Handayani Mimin Sundari Nasution Musadad Musadad Nasrizal Nasrizal Nita Wahyuni Noprial Valenra Maksyur, Noprial Valenra Norfaliza - Normita Normita Nova Nayoan, Nova Novita Indrawati Nur Atika Aini, Nur Atika Nur Azlina Nurazlina Nurazlina Oktari, Vera Poppy Nurmayanti Putri Dwi Nurhidayati Raja Adri Satriawan S. Raja Adri Satriawan Surya Ria Nelly Sari Rian Noprizal Ridho Kurniawan Ridwan Manda Putra Riska Natariasari Risky Arya Putri Rizke Maulina Rizky Darmawan Rohida Utami Monats Rosmayani Rosmayani Ruhul Fitrios Ryan Patria Ruli Setyawan, Hari Siti Aisyah Siti Alfisa Sri Indriani Supriono Surya Adri Satriawan Raja Taufeni Taufik Tia Radhiah Topan Surya Perdana Trino Rizandi Ulfa Afifah, Ulfa Vince Ratnawati Vini Destriyani Windy Wulandari Yesi Mutia Basri Yonanda Oriza, Yonanda Yudha Kurniawan Yusralaini Yusralaini Zainal Abidin Zein Zirman Zirman &#039; Zirman - Zirman Zirman Zirman Zirman, Zirman