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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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ANALISIS PENGARUH RASIO-RASIO KEUANGAN TERHADAP DIVIDEND PAYOUT RATIO (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2013) Novaliana Rahmi; Taufeni Taufik; Rofika -
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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The purpose of this research was to find out and analyze the effect of return on investment, current ratio, debt to equity ratio and asset growth on dividend payout ratio on the manufacturing companies listed in Indonesia Stock Exchange. The population used in this research is 141 manufacturing companies, and the sample that used is 37 manufacturing companies, analysis of data using multiple regression. Based on the result of the data analysis where t table of -1.982, value of t for return on investment amounted to 4.473 (p value 0.000), current ratio of -1.448 (p value 0.151), debt to equity ratio of -0.715 (p value 0.476) and asset growth amounted to -4.301 (p value 0.000). If the p value is less than alpha (significance) then Ha is accepted, whereas if the p value is greater than alpha (significance) then Ha is rejected. So it can be concluded that the Return on Investment (ROI) significantly affects the dividend payout ratio, current ratio does not significantly influence the dividend payout ratio, Debt to Equity Ratio (DER) did not significantly influence the dividend payout ratio, and growth asset significant effect on dividend payout ratio. With a total value of R square 0.271, which means that only 27.1% of independent variables had an influence on the dependent variable. While the remaining 72.9% is influenced by other variables not included in the regression model.Keywords: Dividend Payout Ratio, Return on Investment, Current Ratio, Debt to Equity Ratio, and Asset Growth.

PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI, KEAHLIAN PEMAKAI, DAN INTENSITAS PEMAKAIAN TERHADAP KUALITAS INFORMASI AKUNTANSI (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Indragiri Hulu) Nova Evania; Taufeni Taufik; Mudrika Alamsyah Hasan
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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This study aimed to the effect of information technology use, user expertise, and intensity of usage affect the quality of accounting information. Populations in this study is a subsection of finance, treasurer, manager of the accounting department, and finance staff that work on the unit of work in the SKPD Kab. Indragiri Hulu. The sampling technique using purpose sampling. Total respondents in this research are 60 respondent. The data of this research using primary data directly through a questionnaire and analyzed using SPSS 17. The data were analyzed to test the hypothesis using multiple linear regression analysis approach.The result of this study indicates that information technology use a significant to quality of accounting information with regression coefficient 0,575 and significant value 0,000 (alpha 0,05), this is shown by the result of tcount> ttable that is 4,201 > 2,009. User expertise a significant to quality of accounting information with regression coefficient 0,322 and significant value 0,035 (alpha 0,05), this is shown by the result of tcount> ttable that is 2,173 > 2,009. Where as the intensity of usage does not effect the quality of accounting informationwith regression coefficient 0,254 and significant value 0,332 (alpha 0,05), this is shown by the result of tcount< ttable that is 0,980 < 2,009. Based on the calculation of the coefficient of determination (Adjusted R²) obtained a value of 0,518. This shows that the influence of the independent variables in the dependent 51,8% and the remaining 48,2% influenced by other variables.Keywords : quality of accounting information, information technology use, user expertise, and intensity of usege

PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP PENGGUNAAN INFORMASI KEUANGAN DAERAH (Studi Kasus pada Pemerintahan Kota Pekanbaru) Fera Maydia Sari; Taufeni Taufik; Devi Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research is to examinate and explain the effect of presentation of local financial report and accessibility of local financial report againts the use of local financial information. The population in this research is external user of financial report in government Pekanbaru which includes member of DPRD, Inspektorat personel and BPK personel. The data were analyzed to test the hypothesis using multiple regression analysis approach. The result of this research show that presentation of local financial report and accessibility of local financial report affect the use of financial report.Keywords: Presentation Of Local Financial Report, Accessibility Financial Report, and The Use Of Financial Report.

PENGARUH KEAHLIAN PROFESIONAL, INDEPENDENSI, DAN TEKANAN ANGGARAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN (Studi Empiris Pada Badan Pemeriksa Keuangan Perwakilan Provinsi Riau) Widya Pangestika; Taufeni Taufik; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The objectives of this research are to analyze expertise of professional, independence, and time budget pressure that can affect the fraud detection. The population of this study are independent auditors who have worked for BPK RI Perwakilan Province of Riau. Meanwhile the sample of this research are 53 auditors. Types of data used are primary data by the method of data collection using questionnaire. The method of data analysis used in this study is multiple regression with the help of software SPSS version 17. The result showed that expertise of professional and independency significant effect on fraud detection. Than time budget pressure not effect to fraud detection with significance value of expertise of professional 0.001, independency 0.000, and time budget pressure 0.716. The value of Adjust R squarets aqual to 0.910, which mean 91% of independent variables in the study was able to influence the dependent variable, while the remaining 9% is explained by other variables not included in this study.Keywords : Expertise of Professional, Independence, time budget pressure, Fraud Detection

PENGARUH KAPASITAS SUMBER DAYA MANUSIA (KSDM) POLITIK PENGANGGARAN (PP), DAN PERENCANAAN PENGANGGARAN(PP) TERHADAP SINKRONISASI DOKUMEN APBD DENGAN DOKUMEN KUA PPAS DI LINGKUNGAN PEMERINTAH KOTA DUMAI Inayatus Tsaniyah; Taufeni Taufik; Mudrika Alamsyah Hasan
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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This research aims to determine the capacity of human resources, budgeting politics, and budget planning on the synchronization between Regional Revenue and Expenditures budget ( APBD) document and General Policy of Regional Revenues and expenditures budget (KUA) – Provisional Budget Celling Priority (PPAS) document. This study using purposive sampling method. The population in this study are civil servants Dumai city region, namely the commite agency (DPRD), Head of SKPD, Head of Area, Head of Section, Head of Sub Part, Head of Sub Area, and Staff that related to arranging budgeting of SKPD. Samples and this research is 94 respondents who have met the criteria for a sample. Data collection techniques used is by distributing questionnaires. Data were analyzed using multiple linear regression analysis with SPSS. This research proves that capacity of human resources, budgeting politics, and budget planning a significanton affect the sincronization beetwen APBD document with KUA-PPAS.Keywords: APBD, KUA-PPAS, Capacity of Human Resources, Budgeting Politicsand Budget Planning.

PENGARUH RETURN ON ASSET, LEVERAGE, UKURAN PERUSAHAAN DAN KONEKSI POLITIK TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2012-2015) Annisa '; Taufeni Taufik; Rheny Afriana Hanif
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 research is to find out the effect of return on assets, leverage, firm size, and political connections on the extent of tax avoidance with proxy cash effective tax rate. Independent variables used in this study are return on assets, leverage, firm size, and political connections while the dependent variable in this study is tax avoidance are measured using Cash Effective Tax Rate (CETR). The population in this study is the the manufactured company on the Indonesian Stock Exchange in 2012-2015. The sample was determined by the purposive sampling method and obtain 40 companies. Type of data used was secondary data obtained from www.idx.co.id or corporate websites. Data analysis conducted with multiple regression model with help of software SPSS version 22,0. Of the result of the testing that has been done, that return on assets has significant value and a negative effect on tax avoidance. Leverage has significant value and a positive effect on tax avoidance. Meanwhile firm size and political connections have no significant effect on tax avoidance. Based on total adjusted R-square result proved that variables of return on assets, leverage, firm size, and political connections effect on tax avoidance results of 17,9% while the rest of 82,1% were affected by other variables that were not performed in this study like Independent commissioner board, audit committee and executive characteristics.Keywords: Return On Assets, Leverage, Firm Size, Political Connections, Tax Avoidance

PENGARUH KINERJA PEGAWAI, KOMITMEN ORGANISASI , SISTEM PENGENDALIAN INTERN PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA, PENGAWASAN FUNGSIONAL DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Lingga) Sufiani Sufiani; Taufik Taufeni; Susilatri Susilatri
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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The study aimed to examine the effect of : (1) Performance Employee,(2) Commitment Organization, (3) Government Internal Control System, (4)Humam Resources Competencies, (5) Functional Control, (6) Region’s FinancialAccounting System of the Effectiveness of Financial Management. The populationin this study were employed who worked in the OPD Lingga District (23government agencies). The sampling method used in this study is purposivesampling method. The respondent inthis study is the head of OPD, the head offinancial, treasure of OPD and financial records staff / accounting. the analyticalmethod used is multiple regression analysis using the program StastisticalProduct and Service Solution (SPSS) version 23.0. The results of this studyindicate that: (1) performance employee has a effect on effectiveness of financialmanagement area with a significant level of 0.001 <0.05, (2) commitmentorganization has a effect on effectiveness of financial management area with asignificant level of 0.001<0.05, (3) government internal control system has aeffect on effect on effectiveness of financial management area with a significantlevel of 0.047 <0.05, (4) humam resources competencies has a effect oneffectiveness of financial management area with a significant level of 0.024<0.05, (5) functional control has a effect on effectiveness of financialmanagement area with a significant level of 0.000<0.05, (6) region’s financialaccounting system has a effect on effectiveness of financial management area witha significant level of 312>0.05.Keywords : Employee, Commitment, Internal Control, Competenc, FungctionalControl, Financial Accounting and Effectiveness

Good Governance on Village Fund Management with The Use of Information Technology as A Moderating Variable Safrizal Safrizal; Taufeni Taufik; Yesi Mutia Basri
Indonesian Journal of Economics, Social, and Humanities Vol 4 No 1 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.4.1.15-28

This study contains testing and analysis of the effect of good governance principles on the management of village funds, as well as the use of information technology as moderation. The population in this study was 197 villages in Indragiri Hilir Regency with a sample of 132 villages. The sampling technique used was proportional stratified random sampling based on the village index. The data were analyzed using SPSS. The finding showed all influential hypotheses, namely good governance with the principles of transparency, accountability, and community participation in the management of village funds, and moderated by the use of information technology.

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

ANALISIS FLYPAPER EFFECT PADA BELANJA DESA DI KABUPATEN SIAK Winda Hartati; Taufeni Taufik
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 flypaper effect is a economic phenomenon that suggests that a government grant to a recipient municipality increases the level of local public spending more than an increase in local income of an equivalent size. This study aims to analyze flypaper effect of village income, village fund allocation, and fund allocation on village expenditure of village in Siak Districts. Secondary data are used in this research, that is village financial report in 2015-2018. This research uses purposive sampling with sampling method according to certain criteria. This study obtained 361 villages as sample and analyzed by multiple linier regression analysis using SPSS 23.00 program. The result showed that in partial research indicates that village income has not significant influence on the village expenditure. While, village fund allocation and fund allocation have a significant effect to expenditure village. Thus this means that there has been a flypaper effect on village expenditure of village in Siak Regency

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 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 ' 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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