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All Journal Jurnal Ekonomi JIP (Jurnal Industri dan Perkotaan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad AFEBI Accounting Review Jurnal Akuntansi dan Bisnis Kajian Akuntansi Bilancia : Jurnal Ilmiah Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Unri Conference Series: Community Engagement Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis
Julita, Julita
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Social Sciences Transportation

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ANALISIS ‘INDEXES’ (BENEISH RATIO INDEX) UNTUK MENDETEKSI KECURANGAN LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI PER DESEMBER 2014 - 2015 Harahap, Ilham Akbar; Desmiyawat, Desmiyawat; Julita, Julita
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 research was conducted to determine percentage manufacturing companies listed on IDX at 2014-2015 that included manipulator, non manipulator, grey area, manipulator parameter index entry in the index count Days Sales in Receivables Index (DSRI),Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index(SGI), Depreciation Index (DEPI), Sales General and Administrative Expenses Index (SGAI), Leverage Index (LVGI) dan Total Accruals to Total Assets Index (TATA). The method of collecting data was documentation. The population were 144 manufacturing companies on IDX. Analysis of data using Beneish Ratio Index. The results of this research shows that the manufacturing company listed on the Indonesia Stock Exchange (BEI) 2014- 2015 were classified manipulator 19,04%, non manipulator 54,76%, grey area26,19%, exceed the parameter index DSRI 4.76%, exceed the parameter index GMI 4,76%, exceed the parameter index AQI 30,95%, exceed the parameter index SGI 4,76%, exceed the parameter index DEPI 14,2%. exceed the parameter index SGAI 45,23%. exceed the parameter index LVGI 23,80%. exceed the parameter index TATA 11,90%.Keywords :Fraud, Financial Statement, Financial Statement Fraud, Fraud Early Detection of Financial Statement
PENGARUH MEKANISME CORPORATE GOVERNENCE DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia pada Tahun 2013-2015) Syura, Bani; Anugerah, Rita; Julita, Julita
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 research was examined the influence of Independent Commisaries, Audit Commite, Institutional Ownership, Management Ownership and Auditor Industry Specialization To Financial Statement Integrity. The population in this study are all BUMN Companies listed in Bursa Efek Indonesia in years 2013- 2015. This research is included in quantitative research. The type of data used in this study is secondary data from financial statement of the aforementioned BUMN Companies and data derived from the IDX fact book and Indonesian Capital Market Directory, sampling is done by the method of purposive sampling is the technique of sampling with certain considerations. The total sample in this study are 17 firms. These data were analyzed using multiple regression analysis with SPSS Version 17. The results of this study showed that Independent Commisaries affects Financial Statement Integrity with significant value 0,005, Audit Commite affects Financial Statement Integrity with significant value 0,019, Institutional Ownership affects Financial Statement Integrity with significant value 0,038, Management Ownership affects Financial Statement Integrity with significant value 0,001 and Auditor Industry Specialization affects Financial Statement Integrity with significant value 0,000. So the conclusion of this research is all hypothesis presented acceptable.Keywords : Financial Statement Integrity, Independent Commisaries, Audit Commite, Institutional Ownership, Management Ownership and Auditor Industry Specialization
PENGARUH KOMPETENSI APARAT PENGELOLA DANA DESA, KOMITMEN ORGANISASI PEMERINTAH DESA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI KABUPATEN 50 KOTA (Studi Empiris Pada Kecamatan Harau, Kecamatan Pangkalan Koto Baru, Dan Kecamatan Kapur IX) Aulia, Putri; Agusti, Restu; Julita, Julita
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

The accountability of village fund management has become a demand for local government. The existence of this demand results from the implementation of Law No. 6 of 2014 on the Village. The management of village funds in City 50 Regency is still far from the expectations. Problems emerging from the accountability of village fund management are related to the competence of village fund management officers, the commitment of village government organizations, utilization of information technology and community participation. This research aims to know and analyze the influence of competence of village fund management officer, commitment of village government organization, utilization of information technology and public participation to accountability of village fund management in City 50 Regency. This is a quantitative research study and data were collected by surveys or questionnaires. Population and sample are village fund management officers in City 50 Regency with 96 respondents. The hypothesis was tested by multiple linear regression analysis with SPSS application. The findings show that: (1). The competence of village fund management officers has a positive and significant impact on the accountability of village fund management; (2). The commitment of village government organizations has a positive and significant impact on the accountability of village fund management; (3). utilization of information technology has a positive and significant impact on the accountability of village fund management; (4) Community participation has a positive and significant impact on the accountability of village fund management. The coefficient of determination 0,866. This shows that the influence of independent variables namely: the JOM FEB, Volume 1, Edisi 1 (Januari – Juni 2018) 2 competence of the village fund management officer, the commitment of the village government organization, utilization of information technology and the participation of the society, towards the dependent variable (the accountability of village fund management) explained by the equation model in this research is 86,6%. While the rest 13,4% is explained by other factors which are not included in this model. The implications of this study are to encourage the accountability of village fund management through the increased competence of village fund management officers, village government organizational commitment, and community participation.Keywords : Competence of village fund management officers, Commitment of village government organization, Utilization of information technology, Community participation, accountability of village fund management.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS DI KOTA PEKANBARU Hutabarat, Roy Hendra; Ratnawati, Vince; Julita, Julita
Jurnal Ekonomi Vol 26, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.283 KB) | DOI: 10.31258/je.26.1.p.16-28

Abstract

The purpose of this research is to analyze the influence of the awareness of paying taxes, knowledge of tax regulations, good perception on tax system effectiveness, quality of tax service, tax understanding and the assertion of tax sanction against willingness to pay taxes of an individual taxpayer that doing free work. The population of this research is taxpayers who perform free work in Pekanbaru City in 2016 as many as 78,191 people, sample taken by accidental sampling method. To determine the number of samples was using Slovin formula so that the total sample is 100 people. While the data analysis using multiple linear regression. The result indicates that taxpayers' awareness, taxpayers’ knowledge about tax regulation, tax service quality, taxpayer understanding about taxation, and tax sanction partially have significant influences on the willingness to pay tax of taxpayers who do free work in Pekanbaru. Meanwhile, the perception of taxpayers do not have a significant influence on that matter.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KREDIT BERMASALAH PADA LEMBAGA KEUANGAN MIKRO (LKM) USAHA EKONOMI DESA SIMPAN PINJAM (UED-SP) DI KECAMATAN BANDAR SEI KIJANG KABUPATEN PELALAWAN Ulfa, Zulia; Nur, Azlina; Julita, Julita
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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Abstract

This study aims to obtain empirical evidence about the effect of character, capacity,capital, collateral, condition, loan term at UED-SP in Bandar Sei Kijang Sub-district inPelalawan District. The sample in this research totalled 61 Respondents. Method ofdetermination of the sample using the census method technique of data analysis in thisstudy using multiple linear regression, t-Test and test the assumptions of normality testsinclude classic, multikolonearitas, heteroskedastisitas and autocorrelation datamanagement using program SPSS version 21.0 softwere. From the test results indicatesthat character, capacity, collateral, condition of economy and loan term effect on nonperforming loan (Y)Keywords : Character, Capacity, Collateral, Condition Of Economy, Loan Term, NonPerforming Loan.
PENGARUH OPINI AUDIT, PERGANTIAN MANAJEMEN, UKURAN KANTOR AKUNTAN PUBLIK (KAP), AUDIT FEE, DAN UKURAN PERUSAHAAN KLIEN TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017) Vinta, Lovika; Yuneita, Anisma; Julita, Julita
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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Abstract

This research aims to analyze the influence of Audit Opinion, Change ofManagement, KAP Size, Fee Audit, and Firm Size to Auditor Switching. Thesampling method used in this study was purposive sampling. Population of thisstudy is a Service Companies Listed on the Indonesian Stock Exchange Period2013 -2017 and obtained 18 companies as samples, in the 5 year time period from2013 to 2017 amounted to 90 companies. Hypothesis in this research are tested bylogistic regression analytical method using the Product and Service Solutions(SPSS) version 22.0 for windows. The results of this research indicate thatvariable Audit Opinion and Change of Management has no effect to auditorswitching while variable KAP Size, Fee Audit, and Firm Size has an effect toauditor switching. Keywords : Auditor Switching, Audit Opinion, Change of Management, KAPSize, Fee Audit, and Firm Size
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI Liana Siregar; Taufeni Taufik; Julita Julita
Bilancia : Jurnal Ilmiah Akuntansi Vol 5 No 1 (2021): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

This study aims to examine the effect of budgetary participation, human resource quality, and internal control systems with organizational commitment as a moderating variable (amperical study on OPD Dairi Regency). The population in this study were all OPD in Dairi Regency. The sample selection used purposive sampling method. Data collection was done by distributing questionnaires to 88 respondents, and only 80 questionnaires were used in this study. The data analysis method used is Multiple Linear Regression and Moderated Regression Analysis (MRA) using SPSS version 25. The results showed that budgetary participation, the quality of human resources and the internal control system has an effect on local government performance. Organizational commitment can moderate the relationship between budgeting participation and the internal control system on local government performance but cannot moderate the relationship between source quality human resources towards local government performance. Penelitian ini bertujuan untuk menguji pengaruh partisipasi penyusunan anggaran, kualitas sumber daya manusia, dan sistem pengendalian intern dengan komitmen organisasi sebagai variabel moderasi (studi Empiris pada OPD Kabupaten Dairi). Populasi dalam penelitian ini adalah seluruh OPD di Kabupaten Dairi. Pemilihan sampel menggunakan metode purposive sampling. Pengumpulan data dilakukan dengan cara membagikan kuesioner kepada 88 responden, dan hanya 80 kuesioner yang dapat digunakan dalam penelitian ini. Metode analisis data yang digunakan adalah Regresi Linear Berganda dan Moderated Regression Analysis (MRA) dengan menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa partisipasi penyusunan anggaran, kualitas sumber daya manusia dan sistem pengendalian intern berpengaruh terhadap kinerja pemerintah daerah. Komitmen organisasi dapat memoderasi hubungan antara partisipasi penyusunan anggaran dan sistem pengendalian intern terhadap kinerja pemerintah daerah, tapi tidak dapat memoderasi hubungan antara kualitas sumber daya manusia terhadap kinerja pemerintah daerah.
PENGARUH TRANSPARANSI, PARTISIPASI MASYARAKAT, KOMPETENSI APARATUR DESA, DAN PEMAHAMAN REGULASI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Ridha Fajri; Julita Julita
JURNAL AL-IQTISHAD Vol 17, No 2 (2021)
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v17i2.14463

Abstract

Penelitian ini bertujuan untuk menguji pengaruh transparansi, partisipasi masyarakat, kompetensi aparatur desa, dan pemahaman regulasi terhadap akuntabilitas pengelolaan dana desa di Kabupaten Padang Pariaman. Populasi yang digunakan dalam penelitian ini adalah seluruh desa pada 17 kecamatan di Kabupaten Padang Pariaman. Sampel yang digunakan dalam penelitian ini adalah desa dengan anggaran tertinggi pada masing-masing kecamatan di Kabupaten Padang Pariaman. Responden dalam penelitian ini adalah kepala desa, sekretaris desa, kaur keuangan, kasi pemerintahan dan kaur perencanaan dan kaur tata usaha dan umum. Pengumpulan data dalam penelitian ini menggunakan puposive sampling, dimana total responden dalam penelitian ini berjumlah 102 responden. Analisis data dalam penelitian ini dilakukan dengan model regresi linear berganda dengan program SPSS 16. Hasil yang diperoleh dari transparansi, partisipasi masyarakat, kompetensi aparatur desa, dan pemahaman regulasi memiliki pengaruh yang signifikan terhadap akuntabilitas pengelolaan dana desa.
Persepsi Mahasiswa Akuntansi dan Mahasiswa Manajemen terhadap Profesionalitas Pendidikan Akuntansi Desmiyawati Desmiyawati; Julita Saidi
Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2006)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v6i1.37

Abstract

This study investigates whether undergraduate accounting education is more successful at instilling in accounting students a sense of responsibility to financial statement users than management students in Faculty of Economic of Riau University. The responses from 296 students were analyzed by using t-test. We find that senior accounting students oppose earnings management stronger than junior accounting students. We also find that senior accounting students opposed earnings management more stronger than senior students do in management disciplines. The senior accounting students' responses suggest that they are more strongly opposed to omitting or misstating financial information than junior accounting students and senior management students. The management students appear to have become less inclined to disclose potentially sensitive information than accounting students. The management students appear to believe stronger than the accounting students that Indonesia companies are burdened by complex accounting rules and that companies are forced to reveal unnecessary information. These results are consistent with socialization process taking place wherein accounting students learn to give priority to financial statement users' need, while students majoring in management disciplines come to identify more closely with the goals of corporate managers (Clikeman & Henning, 2000).
Pengembangan Industri Menggapai Visi Merentang Kemandirian Julita Saidi
JIP ( Jurnal Industri dan Perkotaan ) Vol 6, No 10 (2002)
Publisher : Pusat Studi Industri dan Perkotaan (PSIP) Universitas Riau

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Abstract

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Co-Authors Ades Kurnia Aulia, Putri Desmiyawat, Desmiyawat Desmiyawati Desmiyawati, Desmiyawati Gabyvia Septiyani Harahap, Ilham Akbar Hutabarat, Roy Hendra Kennedy Kennedy Liana Siregar M. Rasuli Meilda Wiguna nur azlina Nur Azlina Nur, Azlina Pipin Kurnia Restu Agusti Restu Agusti Ridha Fajri Rita Anugerah Shintia Intan Permatasari Sofia Gusmartina Sri Hayani Suci Nurulita Syura, Bani Taufeni Taufik Ulfa, Zulia Vince Ratnawati Vinta, Lovika Yesi Mutia Basri Yuneita, Anisma