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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 TINGKAT PENDIDIKAN, PENGALAMAN KERJA, INSENTIF DAN KOMITMEN ORGANISASI TERHADAP KINERJA PENGELOLA KEUANGAN PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) KABUPATEN INDRAGIRI HILIR Rohida Utami Monats; Hardi '; 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

This research purposes was to determined the effects of education, work experience, incentives and organization commitment to financial performance on Local Work Unit (Satuan Kerja Perangkat Daerah (SKPD)) at Indragiri Hilir District. Sample in this study is the civil servants who work in the financial section in the units of Indargiri Hilir District. The number of samples taken from each SKPD 120 people. The results showed that the level of education affect the financial performance management. This is evidenced by t count (2.648) > t table (1.66342) with significant (0.000) < (0,05) for the variable levels of education. The fact is that higher education can help in improving analytical and problem solving skills. Work experience affect the financial performance management, as evidenced by the t count (6592) > t table (1.66342) with significant (0.0010) < (0,05) for variable work experience. Work experience will have a positive impact as experienced civil servants will be given a wider variety of tasks that already done so having the ability to complete the tasks assigned and the achievement of performance in terms of financial management. Incentives affect to the financial performance management, ha is evidenced by such t count value (2.770) > t table (1.66342) with significant (0.039) < (0.05). Incentives will have a positive impact as an additional revenue. Civil servant got more motivations in achieving tasks. Organizational Commitment affect the financial performance management, this is evidenced by t count (6784) > t table (1.66342) with significant (0.007) < (0.05). commitment of employees against institutions where they work will improve the financial performance management.Keyword : Education, work experience, incentives, and organization commitme
PENGARUH PROFESIONALISME, TEKANAN KETAATAN, PENGALAMAN AUDITOR, DAN PERSEPSI ETIS TERHADAP AUDIT JUDGEMENT (Studi Empiris pada Kantor Akuntan Publik di Padang, Palembang, dan Pekanbaru) Faras Rizki Ramadhan; Desmiawaty Desmiawaty; Eka Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study isto examine theeffect of proffesionalism, pressure of loyalty, experience, and perception influence to audit judgement was taken by auditor. Audit judgement is used in order to produce the final opinions about the fairness of a company’s financial statement to be issued by the auditor.The quality produced by the auditor judgement may be interrupted because of a situationthat occurred in the ethical dilemma that will affect the auditor’s take an ethical decision that will affect the resulting judgement.Accuracy auditor to generate audit judgement influenced by proffesionalism, pressure of loyalty, exprerience and perception influence.The study population was all auditor who worked on the firm in Padang City, Palembang City, and Pekanbaru City, and has worked at least 2 year experience. Sampling was done using a simple sampling to obtain as many as 105 respondents.The data used in this study is primary data in the form of a questionnaire.From 105 questionnaires has distributed, only 92 questionnaires can be processed.The result of this study showed that proffesionalism, pressure of loyalty, experience, and perception influence has a positive influence on audit judgement.Suggestion for futher research that could add situational factors such as organizational culture and and ethical values as well as more variable.Keyword : Proffesionalism, Pressure of Loyalty, Experience, Perception Influence and Audit Judgement.
PENGARUH GOOD GOVERNANCE, KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN TERHADAP KINERJA ORGANISASI (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Kepulauan Meranti) Vini Destriyani; 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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This study aims to determine the effect of Good Governance, the Quality of Human Resources, and Information Technology Utilization Internal Control Performance Against Local Government Organisation. The population in this study was 28 SKPD in Kepulauan Meranti. Sampling technique is purposive sampling technique. Data analysis techniques to test hypotheses using multiple analysis approach. These results indicate that good governance affects the tcount> ttable 2.063> 2.009, Quality of Human Resources have significant influence with t value> ttabel 7.447> 2.009, a significant effect on Information Technology Utilization to the value t count> t table 2.076> 2.009 and Control Internal significant effect with the value t count> t table 2.491> 2.009 on the performance of the organization. While the R-square value that is equal to 0.748, which means 74.8% of the independent variable in this study could affect the dependent variable. While the remaining 25.2% is influenced by other variables not examined in this study as leadership styles, organizational culture budget participation, the application of accounting information, communication, means of support, organizational commitment, organizational communication, leadership, implementation of decentralized organizational structure characteristics of the budget, the budget clarity, feedback budget, and budget evaluation.Keywords: Good Governance, Human Resources Quality, Information Technology, Internal Control, and Performance.
PENGARUH SIFAT MACHIAVELLIAN, LINGKUNGAN ETIKA DAN PERSONAL COSTTERHADAP INTENSI MELAKUKAN WHISTLEBLOWING (Studi Empiris Pada Bank BRI Provinsi Riau) Giovanni Riand; Azwir Nasir; Eka Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The purpose this study to examine the effect of machiavellianism, ethical environment and personal cost to whistleblowing intention. Based on purposive sampling method, this study used a sample of 86 respondents who work as internal auditors in BRI Bank Riau Province. This study used primary data with quetionary. Data were analyzed using multiple regression analysis with SPSS 17 processing. Variable in this study was whistleblowing intention as dependent variable, machiavellianism, ethical environment and personal cost as independent variable. The results showed that (1) machiavellianism effect on whistleblowing intention, with significant value 0,005 < 0,05, (2) Ethical environment effect on whistleblowing intention, with significant value 0,003 < 0,05, (3) personal cost effect on whistleblowing intention with significant value 0,005 < 0,05. The coefficient of determination in this study was 37%, where as 63% are influenced by variables that are not observed in this research model.Keywords : Machiavellianism, ethical environment, personal cost, whistleblowing
PENGARUH COMPANY SIZE, PROFITABILITAS, SPESIALISASI AUDITOR, REPUTASI AUDITOR DAN KOMPLEKSITAS OPERASI TERHADAP AUDIT REPORT LAG ( Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Aisyah Nur; Andreas Andreas; Hariyani Eka
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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This research was conducted with the aim of proving and analyzing the effect of Company size, Profitability, Auditor Specialization, Auditor Reputation, and Operational Complexity on Audit Report Lag. This research was conducted at all Manufacturing companies listed on the IDX for the 2016 - 2018 period. The sampling method used was purposive sampling technique, with a total sample of 111 companies. The analysis technique used is multiple regression with dummy variables using the SPSS 21 program. Based on the analysis, it is found that the complexity of the operation has a positive effect on the audit report lag, while the company size, profitability, auditor specialization, and auditor reputation have a negative effect on the audit report lag. Simultaneously, company size, profitability, auditor specialization, auditor reputation, and operation complexity have a significant effect on audit report lag.Keywords: Audit Report Lag, Company Size, Profitability, Auditor Specialization, Auditor Reputation, Operation Complexity
PENGARUH KEJELASAN SASARAN ANGGARAN, EVALUASI ANGGARAN, KOMITMEN ORGANISASI DAN DESENTRALISASI TERHADAP KINERJA APARAT PEMERINTAH DAERAH (Studi Empiris pada OPD kabupaten kepulauan Meranti 2017) Siti Alfisa; Nasrizal Nasrizal; Eka Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Abstract

This research was conducted on employees OPD kepulauan Meranti. This research was included in the quantitative research. The type of data used in this research is the primary data by source. And then, in data collections sampling was conducted with a purposive sampling method ( Sugiyono, 2014:392) with respondents as many as 69 employees who working in OPD Kepulauan Meranti. Data were analyzed using multiple regression with SPSS version 17. This research aimed to know the influence of the clarity of budget, Budget Evaluation, Organizational Commitment and Decentralization on the Performance Of Local Government Apparatus. The main problem that researcher descriptions are as follows : to see how many significant relationship between the dependent variable to the independent variable. The results of this research showed that the clarity of Budget Targets on the Performance Of Local Government Apparatus, Budget Evaluation Affect the Performance Of Local Government Apparatus, Organizational Commitment Affect the Performance of Local Government Apparatus and Decentralization to the Performance of Local Government Apparatus. Significant value 0,009, 0,000, 0,002. Contributions the influence of Clarity of Budget Targets, Budget Evaluation, Organizational Commitment and Decentralization on the Performance of Local Government Apparatus of Kepulauan Meranti amounted 79,5%. While the remaining 20,5% is influence by variables that aren’t observed in this study.Keywords : performance of Local Government Apparatus, clarity of budget, Budget Evaluation, Organizational Commitment and Decentralization
Pengaruh Pengumuman Right Issue Terhadap Return Saham, Abnormal Return, Frekuensi Perdagangan, Volume Perdagangan, Risiko Saham dan Kapitalisasi Pasar Pada Perusahaan Property, Real Estate and Building Construction yang Terdaftar di BEI Tahun 2008-2011 Ryan Patria Ruli; Emrinaldi Nur Dp; Eka Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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This study aimed to examine whether there are differences in stock returns, abnormal returns, trading frequency, trading volume, stock risk and the market capitalization before and after the announcement of the rights issue. This research applied in property, real estate and building construction which listed on the Indonesian Stock Exchange 2008-2011 periods. This research for was conducted with the event study. Porposive sampling use as sampling technique. The study was conducted on 36 companies. Independent sample t-test used to examine differences in stock returns, abnormal returns, trading frequency, trading volume, stock risk and the market capitalization before and after the announcement of the rights issue. Based on the results of testing the hypothesis, this study showed that the have a significant difference stock returns , abnormal returns, stock risk and the market capitalization before and after the announcement of the rights issue ( with α = 5 % ) have no significant difference in right issue the average trading frequency and trading volume right issue.Keywords : rights issue, stock returns, abnormal returns, trading frequency, trading volume, stock risk, the market capitalization.
PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, KOMITMEN MANAJEMEN DAN SISTEM PENGENDALIAN PEMERINTAH TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Indragiri Hulu) Rian Noprizal; Amries Rusli Tanjung; 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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The purpose of this study is to explore the influence of the external pressure, environmental uncertainty, management commitment and government internal control system to the application management financial transparency reporting at the offices in Indragiri Hulu Distict. The samples were determined based on purposive sampling technique. The respondents involved to be the sample of this study consisted of subsections head of finance, treasurer finance and financial staff working at any agencies around the SKPD office in Indragiri Hulu regency (87 respondents), where the data was collected through questionnaires distributed. The analysis is based on respondents' answers were obtained through questionnaires distributed by the researchers. Mechanical analysis using multiple linear regression analysis with SPSS. The results of this study indicated that the exsternal pressure, environmental uncertainty, management commitment, internal control system significantly affect the transparency of financial reporting. The magnitude of the effect (R2) of the external pressure, commitment of management and government internal control system to the application management financial transparency reporting was 76,6 %, While the remaining 23,4 % is influenced by other variables outside.Keywords : transparency, external pressure, environmental uncertainty, management commitment, internal control system.
PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN LOCUS OF CONTROL DAN GOAL COMMITMENT SEBAGAI VARIABEL MODERATING (Studi Empiris di Pemerintahan Kota Pekanbaru) Putri Dwi Nurhidayati; Nur Azlina; Eka Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aim to examine the influence of budgetary participation to budgetary slack with locus of control and goal commitment as moderated variables at (Empirical Study On Pekanbaru City Government). The data was collected by distributing questionnaires with purposive sampling to the respondents. While responders is consisted by the functional functionary aselon III and IV at governmental institution of Pekanbaru City which is participation in budgetary process, with a total sample are 93 respondents. The method analisys used in this study is multiple regression analysis with software SPSS for windows. From the results of multiple regression, there is three hypothesis that influent to budgetary slack : 1) the effect of budgetary participation having an effect on budgetary slack. 2) budgetary participation and locus of control interaction have significant influence to the budgetary slack. 3) budgetary participation and goal commitment interaction have significant influence to budgetary slack.Keywords: budget, participation, control, goal, and commitment
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, ASIMETRI INFORMASI DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2016) Rizke Maulina; Nasrizal Nasrizal; Eka Hariyani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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The purpose of this research is to know the affect of size of company, leverage, information asymmetry, and bonus compensation to earnings management of manufacturing company listed in Indonesia Stock Exchange (BEI) year 2015-2016. The earnings management as the dependent variable in this study is measured by the proxy of discretionary accruals. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2015-2016 as many as 143 companies. The sample is chosen by purposive sampling method. Through the criteria applied, selected samples of 87 manufacturing companies. The analytical method used is multiple linear regression analysis with SPSS application. After data processing, the result of the research shows that size of company and bonus compensation affect earnings management. But leverage and information asymmetry does not have an affect to earnings management. The adjusted R Square of 0,277 means that the contribution of independent variables (size of company, leverage, information asymmetry, and bonus compensation) to the dependent variable (earnings management) is 27,7% while the remaining 72,3% influenced by other variables not included in this study.Keywords : Earnings Management, Size Of Company, Leverage, Information Asymmetry, Bonus Compensation
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