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All Journal Jurnal Ekonomi JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) IJEBA (International Journal of Economic, Business & Applications) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Indonesian Journal of Economics, Social, and Humanities Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Diklat Review : Jurnal manajemen pendidikan dan pelatihan Indonesian Journal of Accounting and Governance Amnesty: Jurnal Riset Perpajakan Jurnal Manajemen Jurnal Abdi Insani Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Unri Conference Series: Community Engagement Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi INVOICE : JURNAL ILMU AKUNTANSI Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis PEKBIS Indonesian Research Journal on Education Jurnal Akuntansi, Keuangan dan Perpajakan Media Akuntansi Perpajakan Indonesian Journal of Accounting and Governance

Taufeni Taufik

Fakultas Ekonomi Universitas Riau

Author-ID : 402090

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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PENGARUH PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, SISTEM PELAPORAN, DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH Winda Muslimah; Taufeni Taufik; Rusli Rusli
Jurnal Kajian Akuntansi dan Auditing Vol. 18 No. 1 (2023): April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

This study aims to determine the effect of the local government accounting system implementation, reporting system, and compliance with laws and regulations on the performance accountability of local government institutions. The data used in this study is primary data using the questionnaire method. The questionnaire method is to distribute a list of question (questionnaires) that will be answered and answered by the respondents, namely the parties who carry out the function of the head of the section in the local government. The research sample was 90 people. The speculation is used the use of multiple linear regression analysis. The effects of the look at suggest that the utility of the nearby government accounting device has an wonderful impact at the accountability of the overall performance of government institutions. The reporting system positive effects the accountibility of the performance of local government institutions, and compliance with laws and regulations positive effects the accountability of the performance of local government institutions.

ROLE OF GENDER EQUALITY, HUMAN CAPITAL, GOVERNMENT POLICIES, AND BUSINESS STRATEGIES IN IMPROVING MSME PERFORMANCE Aji Prasetio; Yesi Mutia Basri; Taufeni Taufik; Nita Wahyuni; Gusnardi
Berkala Akuntansi dan Keuangan Indonesia Vol. 8 No. 1 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i1.40006

The performance or capacity of MSMEs in Indragiri Hilir Regency isexpected to decrease so that it will have a big impact on developmentand efforts to improve business performance, this problem hasresulted in a decrease in business transactions so it hashave an impact on profits or profits for businesses that are difficult to rungrowing, even many businesses are experiencing problems.bankruptcy or closure. Quantitative research is the focus of thisresearch, and basically research is to examine the influence of genderequality, human capital, government policy, and business strategyon the performance of SMEs. The sample used or used was 213 SMEsthen analyzed using warp PLS version 8.0. Result ofthe study concludes that gender equality and business strategy have apositive effect on MSME performance. Human capital andgovernment policies have a significant positive effect onMSME performance.

The Factors Affecting Regional Financial Accountability: Organizational Commitment as Moderating Variables (Study on Rokan Hilir District Government OPD) Yulisa, Febri; Ratnawati, Vince; Taufik, Taufeni
International Journal of Economic, Business & Applications Vol. 4 No. 2 (2019): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.39

This study aims to investigated the effect of government internal control systems, regional financial management information systems and human resource competencies on regional financial accountability. The population in this study were all employees of the regional apparatus of Rokan Hilir Regency. In this study, the sample taken was the Head of regional device organization, Head of regional device organization Financial Subdivision, Treasurer of regional device organization and Accounting Personnel with consideration directly related to financial management and directly involved technically with regional financial accountability. The statistical method used to test the research hypothesis is Structural Equation Model (SEM) based on Partial Least Square (PLS) with the help of WarpPLS 5.0 program. The results of this study indicate that government internal control systems, regional management information systems and human resource competencies affect regional financial accountability. Organizational commitment influences the regional financial management information system towards regional financial accountability, but organizational commitment does not affect the government's internal control system and human resource competence towards regional financial accountability.

The Effect of Compensation and Work Environment Towards Budget Manager Performance with Organization Commitment as A Variable of Mediation Wulandari, Windi; Ratnawati, Vince; Taufik, Taufeni
International Journal of Economic, Business & Applications Vol. 4 No. 2 (2019): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.41

This objective of this studyis to investigate the effect of compensation and work environment on budget managers’ performance. Furthermore, this study also want to investigate the mediating role of organizational commitmen. The population in this study were all OPDs in the Riau Province region in the Indragiri Hilir Regency. The sampling method used in this study was purposive sampling, so as many as 58 OPD (Regional Apparatus Organizations) were obtained as samples. This study uses primary data by distributing questionnaires to heads of regional government organizations, financial administration officials, officials of technical implementation activities, and treasurers of expenditure in each OPD. The statistical method used to test the hypothesis is the Structural Equation Model (SEM) based on Partial Least Square (PLS) with the WarpPLS 6.0 program. The results shows that compensation and work environment directly affect budget managers’ performance.This study also found that organizational commitment mediates the effect of compensation and work environment on budget managers’ performanceThis objective of this studyis to investigate the effect of compensation and work environment onbudget managers’ performance. Furthermore, this study also want to investigate the mediating role of organizational commitmen.The population in this study were all OPDs in the Riau Province region in the Indragiri Hilir Regency. The sampling method used in this study was purposive sampling, so as many as 58 OPD (Regional Apparatus Organizations) were obtained as samples. This study uses primary data by distributing questionnaires to heads of regional government organizations, financial administration officials, officials of technical implementation activities, and treasurers of expenditure in each OPD. The statistical method used to test the hypothesis is the Structural Equation Model (SEM) based on Partial Least Square (PLS) with the WarpPLS 6.0 program. The results shows that compensation and work environment directly affect budget managers’ performance.This study also found that organizational commitment mediates the effect of compensation and work environment on budget managers’ performance

Determinan kepuasan pengguna aplikasi SAIBA pada satker mitra kerja KPPN Pekanbaru dengan kualitas SDM sebagai variabel intervening Edinov, Sally; Indrawati, Novita; Taufik, Taufeni; Basri, Yesi Mutia; Nur D, Emrinaldi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study is for the impact of the effects of system quality, information quality, quality, quality, quality, quality, service quality, and human resource quality on Saiba application user satisfaction and the impact of quality, information and service quality. It is. Saiba Application Satisfaction Quality HR Quality This research was conducted for Pekanbaru KPPN partners, including 66 respondents from 66 tourist objects. Similar to collecting data with questionnaires, the sensuous technique is sampled. The survey results from the data analysis technology survey were completed using multiple regression analysis and multiple regression analysis (MRA) through the SPSS application: (1) system quality, information quality, quality, quality of natural resources, Saiba user satisfaction has a severe impact. (2) HR quality can strengthen the system quality relationship across the Saiba application satisfaction. (3) The quality of human resources can strengthen the relationship between the quality and the quality of human resources with the satisfaction of users of the Saiba application. (4) The quality of human resources can strengthen the relationship with users' satisfaction with the Saiba application through the quality of the Human Resources of the Pekanbaru-KPPN Satker.

Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan di Kabupaten Padang Lawas Taufik, Taufeni; Nurulita, Suci; Aulia Ramadani, Putri
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 2 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/g0ye1k72

This study considers key factors that have the potential to affect the quality of financial statements which include human resource competence, accounting information systems, internal control systems, leadership styles and organizational commitments by focusing on all OPDs in Padang Lawas district. The phenomenon that occurred was that Padang Lawas Regency received a WDP opinion for FY 2022. The population in this study is all OPDs in PadangLawas Regency.The population in this study is all OPDs in Padang Lawas Regency. The sampling technique in this study uses the purposive sampling method and samples were obtained in this study as many as 28 OPDs in Padang Lawas Regency. The data used in this study is primary data, namely by using a questionnaire as a data collection tool. The data analysis technique in this study uses validity tests, reliability tests and hypothesis tests with the help of the Structural Equation Modeling (SEM). The results of this study show that the variables of Human Resources Competence, Internal Control System and Organizational Commitment have an effect on the Quality of Financial Statements. This shows that the level of compliance with accounting standards is high. Meanwhile, the variables of Accounting Information System and Leadership Style have no effect on the Quality of Financial Reports in OPDs in Padang Lawas Regency. Because maybe the brainware in OPD is still weak or less than optimal

Do organizational justice and leadership trust improve village-owned enterprises performance? organizational learning as mediating Basri, Yesi Mutia; Anatasya, Salsa Diva; Yasni, Hariadi; Taufik, Taufeni; Putra, Atiton Martwo; Lutviana, Ika; Dewi, Rafina; Indra Praja, Damara Putri Hestia
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20838

Research aims: This research aims to investigate the effects of organizational justice, trust in leadership, and organizational learning on the performance of Indonesian village-owned enterprises (VOEs).Design/Methodology/Approach: The data for this study were collected using a questionnaire survey to 855 respondents affiliated with VOEs in the regencies of Kuantan Singingi, Rokan Hulu, Meranti, and Indragiri Hilir. The data analysis was performed utilizing SmartPLS, a software tool often employed in academic research for structural equation modeling and path analysis.Research findings: The study's findings uncovered notable positive correlations between organizational justice and trust in leadership with the performance of VOEs. Furthermore, organizational learning served as a mediator in the correlation between organizational justice or trust in leadership and the performance of VOEs.Theoretical contribution/Originality: According to the principles of social exchange theory, individuals are more likely to exhibit increased levels of contribution and commitment towards their organization when they see fair treatment and possess a sense of trust in their leaders.Practitioner/Policy implication: This study highlights the significance of establishing a trustworthy atmosphere inside virtual organizational environments of VOEs to foster organizational learning and performance.Research limitation/Implication: By promoting fair practices, building trust in leadership, and encouraging continuous learning, VOEs can improve their organizational performance.

Pengaruh Factors Affecting Village Fund Management With Village Apparatus Competence as a Moderating Variable Gusdalimah, Gusdalimah; Taufik, Taufeni; Savitri, Enni
Indonesian Journal of Economics, Social, and Humanities Vol 6 No 3 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.6.3.223-238

The central government provides a budget to the village in the form of village funds to increase the budget for development, services, and community empowerment that have been budgeted by the government, which is large enough each year to be given to the village. The purpose of this study was to examine the effect of the use of village financial systems, community participation, and accessibility of financial statements on the management of village funds with the competence of village officials as moderating variables in Rokan Hulu Regency. The population in this study were villages in Rokan Hulu Regency as recipients of village funds, namely 139 villages. The sampling technique used in this study was proportional stratified random sampling, and the respondents in this study consisted of: village head, village secretary, head of finance, and BPD, so that the respondents amounted to 412 people. The data collection technique used in this study was to use a questionnaire. The data analysis used Warp PLS. The results of this study indicate that the utilization of village financial systems, community participation, and accessibility of financial statements affect the management of village funds. The competence of village officials moderates the effect of the use of village financial systems and community participation on the management of village funds. However, the competence of village officials does not moderate the effect of the accessibility of financial statements on the management of village funds.

FAKTOR-FAKTOR YANG MEMPENGARUHI KELEMAHAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH El Husna M, Siti Latifah; Taufik, Taufeni; Wahyuni, Nita
Jurnal Kajian Akuntansi dan Auditing Vol. 20 No. 2 (2024): Oktober 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i2.141

This research aims to examine the influence of regional complexity, regional government size, economic growth, capital expenditure, local original income, on the weaknesses of the government's internal control system in districts/cities in Riau province in 2013-2022. The population in this study consists of Regencies/Cities in the Riau province from 2013 to 2022, totaling 12 regencies/cities with a 10-year observation period, resulting in a population count of 120. The sampling technique used in this research is purposive sampling, with a total of 33 samples obtained. The sampling was determined in advance based on criteria, the samples taken were districts/cities in Riau Province that did not obtain an Unqualified Opinion (WTP) from the Financial Audit Agency (BPK) in 2013-2022. The data analysis method used in this research employs multiple regression analysis, utilizing the SPSS data processing software version 26. The results of this study indicate that regional complexity, the size of local government, economic growth, and local revenue have an influence on the weaknesses of the internal control system of the government. Capital expenditure does not affect the weaknesses of the internal control system of the government.

Pengaruh Penerapan Sistem Pengendalian Internal, Kompetensi Aparatur, Dan Moralitas Terhadap Pencegahan Fraud: Studi Empiris Pada Desa di Kecamatan Siulak Kabupaten Kerinci Asril, Azalia Kitasha; Taufik, Taufeni; Silalahi , Sem Paulus
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 04 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i04.78903

Pencegahan terjadinya penyelewengan dalam pengelolaan keuangan desa mnejadi hal yang penting mengingat jumlah alokasi dana desa bukan dalam jumlah kecil. Penelitian ini menyoroti penerapan sistem pengendalian internal, kompetensi aparatur, dan moralitas terhadap pencegahan fraud. Populasi dalam penelitian ini adalah Perangkat Desa yang bekerja di pemerintah desa wilayah kecamatan Siulak. Teknik sampling yang digunakan yaitu purpose sampling. Sebanyak 70 responden perpartisipasi dalam penelitian ini yang teridiri atas kepala desa, sekretaris desa, bendahara desa, dan BPD. Teknik pengumpulan data menggunakan metode survei dengan penyebaran kuesioner. Hasil analisis data menggunakan SPSS 29 menunjukkan bahwa penerapan sistem pengendalian internal berpengaruh terhadap pencegahan fraud. Kompetensi aparatur tidak berpengaruh terhadap pencegahan fraud. Moralitas berpengaruh terhadap pencegahan fraud.

Co-Authors ', Apriyanti ', Ariyadi ', Susilatri Afi Pradhana Agus Shafrizal Agus Sri Wahyuni Aji Prasetio Al Azhar A Al Azhar A Al Azhar L Al Azhar L ' Aldi Putra, Muhammad Alfiati Silfi Alvi Furwanti Alwie Alwindria, Yoga Amelya Adinata, Amelya Anatasya, Salsa Diva Anggie Veronisa Claura, Anggie Veronisa Annisa ' Annisa Furqani Arigusti Anriva, Della Hilia Arhdum, Zioldy Asril, Azalia Kitasha Atika Zarefar Aulia Ramadani, Putri Aunnurrafiq, Aunnurrafiq Aunurrafiq Aurora Febria Azhari Sofyan Azwir Nasir Azwir Nasir Bhima Azis Usman Daniatul Izzah Dea Priscilla Desi Sasnita Devi Safitri Devi Savitri Devi Savitri Dewi, Rafina Dian Kemala Edfan Darlis Edinov, Sally Edlin, Debby Nadya Eka Hariyani Eka Haryani Eka Haryani, Eka Eka Jas Oktavia Sari Eka Maulana, Gilang El Husna M, Siti Latifah Elsa Fibeany Liora Endang Sri Wahyuni Enni Savitri Enni Savitri Esi Wildiana faizah kamilah, faizah Febri Yulisa Febri Yulisa Fera Maydia Sari Gabyvia Septiyani Gusdalimah, Gusdalimah Gusnardi Hariadi Yasni Hariadi Yasni, Hariadi Haryanti Ismalia Hasby, Hasby Heptariani.Z, Susi Heriansyah, Muhammad Iqbal Hertika Hotdianty, Hertika Hevyana Naipospos, Hevyana Hilleri, Aura Abiyyi Humairoh, Fitri Inayatus Tsaniyah Indra Praja, Damara Putri Hestia Indrawati, Novita Irham - Iznillah, M. Luthfi Janne Walandouw Julita -, Julita Julita, Julita Jun Friday Kamaliah Kamaliah Ketut Tirtayasa Khairini, Renny Larastika Medianti Latifatul Yaswat Liana Siregar Lidia Hasnani Liza Fiona Liza Fiona Luthfi iznillah, Muhammad Luthfi, Muhammad Lutviana, Ika M. Rasuli Maisyaroh, Titin Manuppan Bangun Tua, Manuppan Bangun Maulana, Gilang Eka Maulina Agustiningsih Mela, Nanda Fito Melinda Rosita Mudinillah, Adam Mudrika Alamsyah Hasan Muhammad Ridho S Muhammad Rivai Muslim, Ego Muslimah Winda Nana Santika Nasrizal Nasrizal Ningsih, Wulan Sekar Nirwana, Ema Nita Wahyuni Nita Wahyuni, Nita Noni Oktafiana Noprial Valenra Maksyur Norfaliza - Nova Evania Novaliana Rahmi Novira Fazri Nanda Novita Indrawati Nur Atika Aini, Nur Atika Nur Azlina Nur Azlina Nur Azlina Nur D, Emrinaldi Nurhasanatang, Siti Nursela Nursela Nursela, Nursela Nurul Badriyah Nurulita, Suci Odiatma Fajar Oi Sanjaya Oktavia, Tiara Pratiwi Gita Ayunda Prihastuti, Asepma Hygi Purba, Eva Tesanika Br Putra, Atiton Martwo Putri Mai Sarah Putri, Adria Pratama R. Albeta, Febrina Raharjo, Niko Dwi Rahmiati Idrus Ramadhan, Gian Riovi Restu Agusti Rezky Safitri Rheny Afriana Hanif Ria Eka Yuliana Ria Herlina Riovi Ramadhan, Gian Riry Isramiwarti Riski Hamdani Pulungan, Riski Hamdani Riza Pramita Anugerah, Riza Pramita Rofika ' Rofika - Rofika -, Rofika Romadaniati Romadaniati Rusli Rusli Rusli Rusli Safrizal Safrizal Sandie Davitra Alfitriady Sandy Widayati, Sandy Sari, Nanda Rakhmata Sarmolina, Tiki Sasmita Atika Sari Harahap Septia Yolanda Silalahi , Sem Paulus Silvya Sischa Yulia Putri Simamora, Audri Ruth Nathalia Siti Sarah Sri Rahmi Utami Suci Nurulita Sufiani Sufiani Suharyati Suharyati Susilatri Susilatri Susilatri Syifa, Sefita Nahdia Tengku Dea Monica Tesi Pratiwi Topan Surya Perdana Tuminah Sinaga Tyas Pramesti Vera Oktari Vince Rahmawati Vince Ratnawati Vini Destriyani Volta Diyanto Widya Arisza Septyaningtyas Widya Pangestika Winda Hartati Winda Muslimah Windi Wulandari Windi Wulandari Yesi Mutia Basri Yesi Mutia Basri Yesi Mutia Basri Yesi Ramadhani Yoga Alwindria Yuneita Anisma Yuneita Anisma Yuni Lestari Yunieta Anisma Yusralaini Yusralaini Yusralaini Zaufi, Muhammad Yafiz

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