p-Index From 2021 - 2026
5.524
P-Index
Claim Missing Document
Check
Articles

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
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

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 KOMPETENSI PEJABAT PENATAUSAHAAN KEUANGAN, SISTEM PENGENDALIAN INTERN PEMERINTAH, PENGAWASAN KEUANGAN DAERAH, SIKD DAN KUALITAS SDMTERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH KOTA DUMAI Tengku Dea Monica; Taufeni Taufik; Al Azhar L '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to analyze the effect of the competence of the financial administration officials, the internal control system, the local finance supervision, regional financial information system and the quality of human resources to the value of the local government financial reporting information in Dumai. The technique used is purposive sampling. Respondents in this study is the Sub Division of Finance and Financial Staff. The sample used in this study were 66 respondents. Statistical methods are used to test hypothesis of the research is the analysis of multiple linier regression using the software spss version 22.0.The result of this study indicate that the variable areFinancial Administration Official Competence affect the value of the local government financial reporting information with a regression coefficient of 0.154 and 0.024 significant (alpha <0.05), internal control system of government influence on the value of the local government financial reporting information with a regression coefficient of 0.317 and 0.004 significant (alpha <0.05), the area of financial supervision affect the value of the local government financial reporting information with a regression coefficient of 0.599 and 0.001 significant (alpha <0.05), financial information systems area affect the value of government financial reporting information area with a regression coefficient of 0.221 and 0.046 significant (alpha <0.05), quality of human resources affect the value of the local government financial reporting information with a regression coefficient of 0.272 and 0.035 significant (alpha <0.05). The result of the coefficient of determination (R2) of 0.680 means that the contribution of independent variable influence to variable by 68% and the remaining 32% are influenced by other variables.Keywords: Information, financial administration, system of internal control, control of regional finance and quality of human resource
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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
PENGARUH KOMITMEN ORGANISASI, PENGAWASAN FUNGSIONAL DAN PENGENDALIAN INTERN TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris pada SKPD Kabupaten Kuantan Singingi) Lidia Hasnani; Taufeni Taufik; Eka Haryani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine organizational commitment, functional supervising and government's internal control system toward performance of local governments. The population in this study is SKPD in Kabupaten Kuantan Singingi. The sample selections using total sampling, with 50 respondents. The data used in this study in the form of primary data. The data of this study was collected by using survey techniques, where the researcher distributed questionnaires to each SKPD’s chairman and chief of financial SKPD. The technique of data analysis used multiple regression analysis by using Statistical Package for Social Science (SPSS) program. This research proves that the organizational commitment bring a significanton performance of local governments with regression coefisient 0,231 and significant value 0,042 (alpha 0,05), this is shown by the result of tcount 2,088 which is higher than the ttable 2,000. Functional supervising bring significantion performance of local governments with regression coefisient 0,202 and significant value 0,026 (alpha 0,05), this is shown by the result of tcount 2,308 which is higher than the ttable 2,000. Government’s internal control systems bring significanton performance of local governments with regression coefisient 0,131 and significant value 0,041 (alpha 0,05), this is shown by the result of tcount 2,098 which is higher than the ttable 2,000.Keywords: Organizational Commitment, Functional Supervising, Internal Control System and Performance of Local Governments.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU CORPORATE INTERNET REPORTING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Noni Oktafiana; Taufeni Taufik; Rofika &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini menguji Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, Leverage, Umur listing Perusahaan, Reputasi Auditor, dan Ukuran Dewan Komisaris Terhadap Ketepatan Waktu Corporate Internet Reporting. Populasi dalam penelitian ini adalah perusahaa manufaktur yag listing di BEI pada tahun 2011. Teknik pemilihan sampel adalah purposive sampling. Dari 187 perusahaan, terdapat 54 perusahaan yang memenuhi kriteria. Hasil penelitian menunjukkan bahwa variabel Ukuran Perusahaan, Umur listing Perusahaan, dan Reputasi Auditor sebesar 0.037; 0.036; 0.036 < 0.05 yaitu menunjukkan bahwa memiliki pengaruh signifikan terhadap Ketepatan Waktu Corporate Internet Reporting. Sedangkan variabel Profitabilitas, Likuiditas, Leverage, dan Ukuran Dewan komisaris menunjukkan hasil sebesar 0.915; 0.464; 0.981; 0.728 > 0.05 menunjukkan bahwa tidak memiliki pengaruh signifikan terhadap Ketepatan Waktu Corporate Internet Reporting. Kemampuan variabel independen menerangkan Ketepatan Waktu Corporate Internet Reporting sebesar 35.5% sedangkan sisanya 64.5% dipengaruhi oleh faktor-faktor lain seperti Penerbitan saham, Kepemilikan Publik, Tipe Industri, Foreign Listing, dan Role Duality.Kata kunci : Ukuran Perusahaan, Profitabilitas, Likuiditas, Leverage, Umur listing Perusahaan, Reputasi Auditor, Ukuran Dewan Komisaris Dan Ketepatan Waktu Corporate Internet Reporting
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN DAN PENGENDALIAN INTERNAL TERHADAP KINERJA APARAT PEMERINTAH DAERAH (Studi Empiris Pada SKPD Kabupaten Kampar) Haryanti Ismalia; Taufeni Taufik; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the influence of empirical evidence budgetary participation, budget goal clarity, feedback, evaluation of the budget, the budget goal difficulty, and internal control over the performance of local government officials Kampar regency. This research was conducted by using a survey of local work unit Kampar regency. The population in this study is 31 working units Kampar regency. Samples taken amounted to 93 respondents. The type of data used are primary data with data collection method using a questionnaire. Data analysis method used in this study. The results showed that the Budget Participation significant effect on the performance of local government officials. Clarity of purpose budget has no significant effect on the performance of local government officials. Umpan behind budget significantly affect the performance of local government officials. Evaluation budget significantly affect the performance of local government officials. Difficulty budgetary purposes does not affect the performance of local government officials and Internal Control influence on the performance of local government officials . Based on the calculation of the coefficient of determination (R2) obtained a value of 0.717. This shows that the influence of the independent variables on the dependent 71.7% and the remaining 28.3% influenced by other variables.Keywords: Characteristic, budget, internal control, performance and government.
PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH, PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DENGAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA ORGANISASI PERANGKAT DAERAH KABUPATEN SIJUNJUNG) Septia Yolanda; Taufeni Taufik; Eka Haryani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of effectof regional financial accounting system, regional financial statements presentationand accessibility of regional financial statementson accountability of regional financial management with government internal control system as moderating variable in OPD Sijunjung Regency.The data used in this study is the primary data. The population in this research is all OPD officer of Sijunjung Regency. The sample in this study were 93 people selected by using purposive sampling method. The analysis in this study was conducted using WarpPLS 5.0.The results of this study indicate that the regional financial accounting system and accessibility of regional financial statements affect the accountability of regional financial management while the regional financial statements presentation do not affect the accountability of regional financial management. The government's internal control system moderates the relationship between the regional financial accounting system and the accountability of regional financial management. However, the government's internal control system does not moderate the relationship between regional financial statements presentation and the accessibility of regional financial statements to the accountability of regional financial management.Keywords :Regional Financial Accounting System, Regional Financial Statements Presentation, AccessibilityOf Regional Financial Statements, Accountability Of Regional Financial Management, Government Internal Control System.
Pengaruh kepemilikan institusional, kualitas audit, dan masa penugasan audit terhadap biaya pinjaman bank pada perusahaan industri penghasil bahan baku yang terdaftar di bei periode 2010-2012 Janne Walandouw; Taufeni Taufik; Al Azhar L
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is applied Empirical Study for all industrial companies that produce raw materials listed in Indonesia Stock Exchange 2010-2012. The purpose of this study is to determine influence of Institutional ownership, Audit Quality, and Tenure on the Cost of Bank Loan.The data was employed in this study is secondary data from industrial companies that produce raw materials listed in Indonesia Stock Exchange during 2010-2012. Purposive sampling method is taken and generates 30 companies as sample. Statistical analysis which used in this study is multiple regression method by SPSS version 17.00.The results show that Institutional Ownership, Audit Quality, and Tenure have significant influence of Cost of Bank Loan. Institutional Ownership shows 0.002 < 0.05 in significant result because Pvalue smaller than alpha score (0.05), Audit Quality shows 0.004 < 0.05 in significant result because Pvalue smaller than alpha score (0.05), and Tenure shows 0.018 < 0.05 in significant result because Pvalue smaller than alpha score (0.05). Based on the test result of the coefficient determination, the value of the Adjust R Square is 46.8% while the remaining 53.2% is influenced by other variables that are not included in this study such as audit committee, flexibility, corporate governance, organizational skill, etc.Keywords: Institutional Ownership, Audit Quality, Tenure, and Cost of Bank Loan
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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 PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada OPD Kabupaten Siak) Jun Friday; Taufeni Taufik; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine : 1) the effect of budgetary participation on budgetary slack, 2) the effect of budget goal clarity on budgetary slack, 3) the effect of budgetary participation on budgetary slack with organizational commitment as moderating variable, 4) the effect of budgetary participation on budgetary slack with organizational culture as moderating variable, 5) the effect of budget goal clarity on budgetary slack with organizational commitment as moderating variable, and 6) the effect of budgat goal clarity on budgetary slack with organizational culture as moderating variable. The population in this study was 28 OPD Siak Regency. In this study, the sample used is the 73 respondents were selected using purposive sampling method. This study used primary data by dissemination of the questionnaires. Technical analysis for test hypothesis that used in this study are multiple linear regression analysis and Moderated Regression Analysis (MRA). The analytical tool used in this study was Stastistical Product and Service Solution (SPSS) version 23.0. The result of this research showed that : 1) budgetary participation negative effect on the budgetary slack with significant level of 0.000, 2) budget goal clarity negative effect on the budgetary slack with significant level of 0.005, 3) organizational commitment can be moderate the effect of budgetary participation on budgetary slack with significant level of 0.000, 4) organizational culture can be moderate the effect of budgetary participation on budgetary slack with significant level of 0.000, 5) organizational commitment can be moderate the effect of budget goal clarity on budgetary slack with significant level of 0.000, and 6) organizational culture can be moderate the effect of budget goal clarity on budgetary slack with significant level of 0.000.Keywords : Budgetary Participation, Budget Goal Clarity, Oganizational Commitment, Organizational Culture, Budgetary Slack
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 &#039; Aldi Putra, Muhammad Alfiati Silfi Alvi Furwanti Alwie Alwindria, Yoga Amelya Adinata, Amelya Anatasya, Salsa Diva Anggie Veronisa Claura, Anggie Veronisa Annisa &#039; 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 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 Luthfi iznillah 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 Priyangga, Bangkit Aknico 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 &#039; 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