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AKUNTABILITAS KINERJA INSTANSI PEMERINTAH : APAKAH DIPENGARUHI KOMPETENSI APARATUR, TEKHNOLOGI INFORMASI, PENGENDALIAN AKUNTANSI, DAN SISTEM PELAPORAN? Gabyvia Septiyani; Taufeni Taufik; Julita Julita
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 2 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

The purpose of this research is to examines the influence of government apparatus competency, usage of information technology, accounting control and reporting system against the performance accountability of government agencies. The population of this research is all of OPD in Pekanbaru Government. The sample of this research are Chief of OPD, Chief of Subdivision of finance, and accountability compiler staff at 43 OPD of Pekanbaru City which selected by using purposive sampling method. This research is using primer data by using questionnaires. Analysis method that used in this research is doubled regression analysis. The instrument of analysis that used in this research is statistical Product and Service Solution (SPSS) Version 17.0 for windows. The results of this research indicate that: (1) the government apparatus competency influencing performance accountability of government agencies (2) the usage of information technology influencing performance accountability of government agencies (3) the accounting control influencing performance accountability of government agencies (4) the reporting system does not influence the performance accountability of government agencies

DETERMINAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH : STUDI PADA PEMERINTAH KOTA PEKANBARU Sri Hayani; Julita Julita
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 1 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.1.78-93

The study aimed to determine :the influence of budget goal clarity, government official competence, internal control, and obedience to the laws and regulations on the performance accountability of government agencies.The population in this study is 43 OPD’s Pekanbaru City. In this study, the sample used was 32 OPD with a total 96 respondents using purposive sampling method. This study uses primary data by distribusing questionnaires. The analytical method used in this study is multiple linear regression analysis. The analycal tool used in this study is software SPSS version 25.0. The results of this study indicate datebudget goal clarity influences on the performance accountability of government agencies, government official competence influences on the performance accountability of government agencies,internal control influences on the performance accountability of government agencies, obedience to the laws and regulationsinfluenceson the performanceaccountability of government agencies.

Pemberdayaan masyarakat untuk umkm melalui pelatihan penyusunan proposal usaha dan analisis laporan keuangan UMKM di Kabupaten Kampar Julita Julita
Unri Conference Series: Community Engagement Vol 2 (2020): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.2.106-111

The aim of this activity is to Micro-Small and Medium Enterprises (MSMEs) be able to compile Business Proposals and be able to analyze financial statements, so that the realization of MSMEs becomes an efficient, healthy and high-growth business, and able to become the people's economic strength and make a large contribution to national economic development. The method of this service activity is the direct survey method for MSMEs without gathering participants, this method was chosen by considering mutual security because it is still in Covid-19 pandemic. The stages of this service activity begin by explaining the obstacles that are often faced by MSMEs, then explaining the importance of business proposals, tips and tricks for preparing business proposals, and the importance of financial statements analyzing. Results achieved: has provided skills and knowledge to MSMEs, especially in Kampar regarding Business Proposals and Financial Statement Analysis even though in limited due to the Covid-19 pandemic.

The Effect of Budget Planning, Budget Implementation, Procurement of Goods and Services, Competence of Human Resources and Budget Politics on Budget Absorption (Empirical Study on Opd Pelalawan District) Sofia Gusmartina; Nur Azlina; Julita Julita
AFEBI Accounting Review Vol 6, No 1 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i01.332

AbstractThis study aims to prove and test the factors that influence budget absorption. The factors tested in this study are budget planning, budget execution, procurement of goods and services, human resource competence and budget politics. The data source used in this research is primary data and data collection is done directly using a questionnaire which is measured using a Likert scale. The population of this study were employees of all offices and regional apparatus organizations in Pelalawan Regency, totaling 27 OPDs. The total sample of this study was 108 respondents with the sampling technique, namely purposive sampling, who were in accordance with the position of the head of the department, the financial technical executive officer and the expenditure treasurer.

Gangguan Independensi, Etika Profesi, dan Kompetensi Auditor Pada Independensi Auditor Internal Pemerintah Shintia Intan Permatasari; Yesi Mutia Basri; Julita Julita
Kajian Akuntansi Volume 22, No. 1, 2021
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v22i1.6949

ABSTRACT This research is an empirical study which aims to determine the effect of personal disturbances, external disturbances, organizational disturbances, professional ethics, and auditor competence on the auditor’s independence. This research was conducted at the Inspectorat of Pelalawan Regency, Siak Regency, and Meranti Islands Regency. The data used are primary data with a questionnaire as an instrument. The sample of this study was 55 respondents with a saturated sample method, but only 44 (80%) of the responses filled out the questionnaire completely and could be processed. The analytical tool used in this study is multiple regression using the SPSS ver.22.0 program. Based on the analysis and testing of the partial t test hypothesis, it can be concluded that for variables (1) personal disturbance, (2) external disturbance, (3) organizational disturbance, (4) professional ethics and, (5) auditor competence has a significant effect on auditor independence. This study has a contribution in improving auditor independence. The results adjusted R2of the five independent variables together on the pendent variable has the effect of 54,9% and the remaining 45,1% influenced by other factors not examined in this study.Keywords: Personal Disturbance, External Disturbance, Organizational Disturbance, Professional Ethics, Auditor Competence, Auditors’ Independence ABSTRACTPenelitian ini merupakan studi empiris yang bertujuan untuk menguji dan membuktikan pengaruh gangguan pribadi, gangguan eksternal, gangguan organisasi, etika profesi dan kompetensi auditor terhadap independensi auditor. Penelitian ini dilakukan di Inspektorat Kabupaten Pelalawan, Kabupaten Siak dan Kabupaten Kepulauan Meranti. Data yang digunakan adalah data primer dengan kuesioner sebagai instrument. Sampel penelitian ini sebanyak 55 orang responden dengan metode sampel jenuh, namun hanya 44 (80%) responden yang mengisi kuesioner secara lengkap dan dapat diolah. Alat analisis yang digunakan dalam penelitian adalah regresi berganda dengan menggunakan program SPSS ver.22.0. Berdasarkan analisis dan pengujian hipotesis uji t parsial, dapat memperoleh kesimpulan bahwa untuk variabel (1) gangguan pribadi, (2) gangguan eksternal, (3) gangguan organisasi, (4) etika profesi dan, (5) kompetensi auditor berpengaruh signifikan terhadap independensi auditor. Penelitian ini memiliki kontribusi dalam meningkatkan independensi auditor. Hasil Adjusted R2 dari lima variabel independen secara bersama-sama terhadap variabel dependen memiliki pengaruh sebesar 54,9% dan sisanya 45,1% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Kata Kunci : Gangguan Pribadi, Gangguan Eksternal, Gangguan Organisasi, Etika Profesi, Kompetensi Auditor, Independensi Auditor

Pelatihan Sistem Akuntansi Keuangan Masjid (Sakmas) Di Kota Pekanbaru M Rasuli; Julita Julita; Pipin Kurnia; Meilda Wiguna
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.751 KB)

A barrier of the mosque’s financial reporting is minimal knowledge of the financial management, limited sources of financial data, minimal of supporting infrastructure facilities, not having competent experts, non-productive human resources, and stutter of technology. Most mosques only have a financial record with a single-entry system. The majority of mosque managers are people who are still laymen with accounting. The application method used direct training to socialize ISAK 35 in the preparation of financial statements and provide training in the use of the mosque's financial accounting system (SAKMAS in accordance with IAK 35 on the presentation of financial statements to non-profit organizations). The Achievement level of success of the activity is the inception of the mosque's financial statements, understanding, and knowledge in training to make financial reporting in accordance with accounting standards. Each participant gets SAKMAS software that can be directly used. Moreover, the mosque can produce a double-entry recording system through SAKMAS. Takmir understanding increases into a good signal, thus increasing public confidence in the management of people's funds.

Indonesia Stock Market Reaction Before and After The Announcemnet of First COVID-19 Case Ades Kurnia; Restu Agusti; Julita Julita
AFEBI Accounting Review Vol 7, No 1 (2022)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v7i1.526

This study aims to analyze the effect of COVID-19, which announced on March 2nd, 2020 in Indonesia on abnormal return, volatility, trading volume and market capitalization of companies 10 days before and after the announcement. This type of research is an event study. The populations are 70 firms listed on the JII70 and 12 firms on SRI-Kehati on the Indonesian Stock Exchange and take all companies in the issuer under study as samples. Hypothesis testing will use the paired sample t-test for abnormal return and volatility variables then wilcoxon signed-rank test for trading volume and market capitalization variables. The results of the study show that there is no difference in abnormal return but there is a difference in volatility, trading volume and market capitalization before and after the announcement of COVID-19 in Indonesia.

Analisis Faktor Yang Mempengaruhi Penyerapan Anggaran Pada Pemerintah Daerah Kabupaten Bengkalis Kennedy Kennedy; Nur Azlina; Julita Julita; Suci Nurulita
Jurnal Akuntansi Keuangan dan Bisnis Vol 13 No 2 (2020): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Abstract This research aims to examine: the effect of budget planning, quality of human resources, organizational commitment, administrative records, and the government's internal control system on budget absorption. The population in this study was the regional apparatus organization in Bengkalis Regency, which amounted to 35 DPOs, consisting of 1 regional secretariat, 1 DPRD secretariat, 1 inspectorate, 1 civil service police unit, 1 hospital, 7 agencies, and 23 service offices. The method used is saturated sampling, with a total sample of 175 respondents. The data analysis method used in this study is SPSS version 23. The results of this study indicate that budget planning, quality of human resources, organizational commitment, administrative records and government internal control systems significantly influence budget absorption. The results of this research are expected to provide input to DPOs in Bengkalis Regency to take strategic steps in order to increase budget absorption in accordance with targets and regulation. Keywords: Budget Absorption, Budget Planning, Quality of Human Resources, Organizational Commitment, Administrative Records, and Government Internal Control Systems.

The Effect of Budget Planning, Budget Implementation, Procurement of Goods and Services, Competence of Human Resources and Budget Politics on Budget Absorption (Empirical Study on Opd Pelalawan District) Sofia Gusmartina; Nur Azlina; Julita Julita
AFEBI Accounting Review Vol. 6 No. 1 (2021): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i01.332

AbstractThis study aims to prove and test the factors that influence budget absorption. The factors tested in this study are budget planning, budget execution, procurement of goods and services, human resource competence and budget politics. The data source used in this research is primary data and data collection is done directly using a questionnaire which is measured using a Likert scale. The population of this study were employees of all offices and regional apparatus organizations in Pelalawan Regency, totaling 27 OPDs. The total sample of this study was 108 respondents with the sampling technique, namely purposive sampling, who were in accordance with the position of the head of the department, the financial technical executive officer and the expenditure treasurer.

Indonesia Stock Market Reaction Before and After The Announcemnet of First COVID-19 Case Ades Kurnia; Restu Agusti; Julita Julita
AFEBI Accounting Review Vol. 7 No. 1 (2022): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v7i1.526

This study aims to analyze the effect of COVID-19, which announced on March 2nd, 2020 in Indonesia on abnormal return, volatility, trading volume and market capitalization of companies 10 days before and after the announcement. This type of research is an event study. The populations are 70 firms listed on the JII70 and 12 firms on SRI-Kehati on the Indonesian Stock Exchange and take all companies in the issuer under study as samples. Hypothesis testing will use the paired sample t-test for abnormal return and volatility variables then wilcoxon signed-rank test for trading volume and market capitalization variables. The results of the study show that there is no difference in abnormal return but there is a difference in volatility, trading volume and market capitalization before and after the announcement of COVID-19 in Indonesia.

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