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All Journal Jurnal Ekonomi MEDIA EKONOMI & TEKNOLOGI INFORMASI Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Jurnal Penelitian Ekonomi dan Bisnis MEDIA IJBE (Integrated Journal of Business and Economics) Journal of Contemporary Accounting Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Nusantara Science and Technology Proceedings Jurnal Kajian Akuntansi dan Auditing Unri Conference Series: Community Engagement Jurnal Akuntansi dan Keuangan SYNERGY: Jurnal Bisnis dan Manajemen Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi Manajerial (Managerial Accounting Journal)
Meilda Wiguna
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH (PAD), KOMPLEKSITAS DAERAH DAN BELANJA MODAL TERHADAP KELEMAHAN PENGENDALIAN INTERN PEMERINTAH DAERAH (Studi Empiris pada Pemerintah Daerah Provinsi di Indonesia periode 2011-2012) Fitriatul Aini; Yuneita Anisma; Meilda Wiguna
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 study aims to examine and obtain empirical evidence about the affecting factors that might influence internal control weakness. Those factors are economic growth, Region Own Source Revenue (PAD), complexity, and capital expenditure. Population of this study is the provincial level of goverment throughout Indonesia consisting of 33 provinces during 2011-2012 period. This research was carried out using secondary data from financial reports that are available in BPK’s website, Gross Domestic Regional Product (PDRB) report, realisation of regional goverment budget and data of number of municipalities (consists of districs and cities) throughout Indonesia and was analysed using multiple regression analysis with help of software SPSS version 20,0. The result shows that economic growth takes effect negatively-insignificant on internal control weakness at 0,090 > 0,05 level of significance. Region Own Source Revenue (PAD) takes its effect negatively-significant on internal control weakness at 0,001 < 0,05 level of significance. Complexity reacts positively-significant to internal control weakness at 0,000 < 0,05 level of significance. And level significance while capital expenditure doesn’t take any effect on internal control weakness at 0,527 > 0,05.Keywords: Internal Control Weakness, Economic Growth, PAD, Complexity, and Capital Expenditure
PENGARUH PROFESIONALISME, LINGKUNGAN KERJA, KECERDASAN EMOSIONAL, GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA PENGELOLA KEUANGAN (STUDI KASUS PADA SKPD KOTA PEKANBARU) Muhammad Arrijalul Akbar; Desmiyawati -; Meilda Wiguna
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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Abstract

The purpose of this research is to to test and prove empirically the effect of professionalism, work environment, emotional intelligence, leadership style and organizational culture to financial management performance in SKPD Pekanbaru. This research is conducted on 29 working units in Pekanbaru by using questionnaires. The sample in this study amounted to 58 respondents, while the population are involved parties in financial management in the work unit Pekanbaru. Multiple linier regression analysis was applied to analyze the data. The statistical results indicate that professionalism, Emotional Intelligence and organizational culture affects the performance of financial management, whereas the work environment and leadership style does not affect the performance of financial management. Donations influence of independent variables on the dependent variable amounted 77.5%.Keywords: performance, professionalism, environment, intelligence, leadership and culture.
PENGARUH GOOD GOVERNANCE, SISTEM PENGENDALIAN INTERN PEMERINTAH DAN GAYA KEPEMIMPINAN TERHADAP KINERJA PEMERINTAH DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hilir) Chici Claraini; Enni Savitri; Meilda wiguna
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 study aims to determine the effect of good governance, internal control system the government and style leadership on the performance of local government in District Government in Rokan Hilir. The research samples are selected by using questionnaire survey method were many as 124 people are respondents. The population in this study is 31 working units Rokan Hilir district. The analytical tool used is multiple regression assisted with SPSS Windows ver 19. The results showed of good govermance, internal control system the government and style leadership significant effect on the performance government. In this research the size of the influence inflicted R square of 0,663 shows that variable good governance, internal control system the government and the style leadership simultaneously explain performance variables of 13,8% while the rest 86,2% influenced by other variable not guilty in this study. .Keyword : Good Governance, Internal Control System the Government, Style Leadership and The Performance Government
PENGARUH DIVIDEND PAYOUT RATIO, EARNING PER SHARE, DEBT TO EQUITY RATIO, RETURN ON ASSETS, TINGKAT INFLASI, DAN VOLUME PERDAGANGAN TERHADAP HARGA SAHAM YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Empiris pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017) Ulfah Maria; Yusralaini Yusralaini; Wiguna Meilda
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 examine the influence of Dividend Payout Ratio,Earning per Share, Debt to Equity Ratio, Return on Assets, Inflation Rate andTrading Volume on stock prices of listed company in Indonesia Stock Excange(empirical studies on food and beverage companies in 2013-2017). The sample inthis study amounted to 10 companies manufacturing food and beverage sector.The method of determining the sample uses a purposive sampling method withcertain criteria. Data analysis techniques in this study used multiple linierregression and classic assumption tests which inculed normality test,multicolonearity, heteroscedasticity, and autocorrelation. The hypothesis wastested using t – statistics and use SPSS version 25.0 as the software for processingthe data. From the test results, there are four variables that have an influence onstock prices are : Dividend Payout Ratio, Earning per Share, Debt to EquityRatio, and Return on Assets. While the others two variabels, namely the inflationrate and trading volume do not have a significant effect on stock prices of listedcompany in Indonesia Stock Exchange.Keywords : Dividend Payout Ratio, Earning per Share, Debt to Equity Ration,Return on Assets, Inflation Rate, Trading volume, Stock Prices
PENGARUH OPINI GOING CONCERN, REPUTASI KAP,AUDIT TENURE, PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2011- 2014) Ria Erinda Putri; Yunieta Aniesma; Meilda Wiguna
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 study aims to investigate the influence of the going-concern opinion, the reputation of KAP, audit tenure, change of management of the auditor switching with financial distress as a moderating variable. The population in this research is manufacturing companies listed on the Stock Exchange during the period 2011-2014. The data used in this research is secondary data. The collection of data by the method of documentation, which is a means used to obtain data in the form of annual reports published by the companies sampled in the period 2014 on the website of the Stock Exchange (www.idx.co.id) by tracking the company's annual report were selected to be sampled research. As a guide then use the check-list or a list of questions yangt contains items responsibility disclosure sosial.Metode analysis of this study using logistic regression analysis using SPSS version 17.0. The results of this study indicate that the independent variables ie going concern opinion, audit tenure, management turnover significantly influence the auditor switching on the level (α)> 0.05, whereas KAP's reputation does not significantly influence the auditor switching on the level (α) <0.05 , Results ajusted R-Square-test of independent variables on the dependent variable was 49.3%. While the remaining 50.7% is influenced by other variables not examined in this study.Keywords: going concern, reputation KAP, audit tenure , distress, and switching
PENGARUH GOOD GOVERNANCE, SISTEM PENGENDALIAN INTERN PEMERINTAH DAN GAYA KEPEMIMPINAN TERHADAP KINERJA PEMERINTAH DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hilir) Chici Claraini; Enni Savitri; Meilda Wiguna
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 study aims to determine the effect of good governance, internal control system the government and style leadership on the performance of local government in District Government in Rokan Hilir. The research samples are selected by using questionnaire survey method were many as 124 people are respondents. The population in this study is 31 working units Rokan Hilir district. The analytical tool used is multiple regression assisted with SPSS Windows ver 19. The results showed of good govermance, internal control system the government and style leadership significant effect on the performance government. In this research the size of the influence inflicted R square of 0,663 shows that variable good governance, internal control system the government and the style leadership simultaneously explain performance variables of 13,8% while the rest 86,2% influenced by other variable not guilty in this study.Keyword : Good Governance, Internal Control System the Government, Style Leadership and The Performance Government
Pengaruh Kompetensi, Independensi, Emotional Quotient dan Audit Tenure terhadap Kualitas Audit (Studi Empiris pada Auditor di Kantor Akuntan Publik Riau dan Kepulauan Riau) Nugraha Tasya Ramadhanty; Hardi; Meilda Wiguna
Jurnal Kajian Akuntansi dan Auditing Vol. 14 No. 1 (2019): April 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (761.777 KB) | DOI: 10.37301/jkaa.v14i1.8

Abstract

This study aims to test and empirically prove the effect of competence, independence, emotional quotient, and audit tenure on audit quality. The sample of this study was 45 auditors from 15 public accounting firms in Riau and Riau Islands. The method of analysis in this research is multiple linear regression analysis. The results showed that (1) Competence has a positive effect on Audit Quality (2) Independence has a positive effect on Audit Quality (3) Emotional Quotient has a positive effect on audit quality (4) Audit Tenure has a negative effect on Audit Quality.
Pemanfaatan potensi lokal buah Nanas untuk meningkatkan perekonomian keluarga di Kecamatan Bangko Pusako Kabupaten Rokan Hilir Meilda Wiguna; Hardi Hardi; Dasrol Dasrol; Sem Paulus Silalahi; Mudrika Alamsyah Hasan; Astrid Faradisty; Isma Mulyani
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.2.471-477

Abstract

Bangko Pusako is a sub-district in district Rokan Hilir, Riau. Mostly the native works as palm oil farm workers and pineapple farmer.Regardless, people need the knowledge to manage local potensial through understanding about business they’ll gonna run, the law, and also simple financial report to develop local potensial becoming potensial business.This program (communities devotion) has a goal to enhancing knowledge of society in Bangko Pusako, especially housewife and daughter of palm oil farm worker, about how pineapple fruit is processed as jam and dodol (traditional food of Indonesia) by diversification. Other goals include entrepreneurship foundation, business law, competitiveness analysis of processed pineapple products, and simply financial report’s training in term to manage business processed pineapple product diversification. So that it can improve the economic welfare of the family in the villages in the Bangko Pusako sub-district, Rokan Hilir district. From the results of the program evaluation, there have been several mothers who make pineapple jam and sell it to neighbors based on orders for cake jam and some sell lunkhead pineapple to schools which are packaged in small plastic.
PENGARUH ROLE CONFLICT, ROLE AMBIGUITY, SELF EFFICACY, DAN SPIRITUAL QUOTIENT TERHADAP KINERJA AUDITOR Febita Agustina Ndruru; Hardi Hardi; Meilda Wiguna
JURNAL AKUNTANSI DAN KEUANGAN Vol 8 No 2 (2019): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

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Abstract

Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris pengaruh role conflict, role ambiguity, self efficacy, dan spiritual quotient terhadap kinerja auditor. Sampel penelitian ini adalah 45 auditor dari 15 Kantor Akuntan Publik di wilayah Riau dan Kepulauan Riau. Metode analisis pada penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) role conflict berpengaruh negatif terhadap kinerja auditor (2) role ambiguity berpengaruh negatif terhadap kinerja auditor (3) self efficacy berpengaruh positif terhadap kinerja auditor (4) spiritual quotient berpengaruh positif terhadap kinerja 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

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Abstract

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.    
Co-Authors ', Andreas ', Desmiyawati ', Hardi ', Nurhanifah Ade Erpita Safitri Adhitio Pratama Ramadika Adhitya Agri Putra Adhitya Agri Putra Adinda Mutia Alfiati Silfi Alfiati Silfi Andreas Andres Gunaldo Raf Arisna Rahmadani Astrid Faradisty Awalia, Rahmi Azwir Nasir Azzahra Ivonita Chici Claraini Dasrol Dasrol Dea Listika Sari Desmiyawati &#039; Desmiyawati - Devi Safitri Edfan Darlis Efferida Septa Bella Efrizar, Rona Eka Hariyani Elisabeth Erintan Br. Purba EMRINALDI NUR DP EMRINALDI NUR DP Emrinaldi Nur DP Enni Savitri Enni Savitri Faradisty, Astrid Fariz Hermawan Febita Agustina Ndruru Fitriatul Aini Gultom, Calvin Pembri Hardi Hardi Hardi &#039; Hardi Hardi Hardi Hardi Hardi Hardi, Hardi Isma Mulyani Julita Julita Junaidi &#039; Kennedy -, Kennedy Kurniawan, Raja M.Mubyansa Lidya Elfrina M Rasuli M. Rasuli Mia Permata Sari Mudrika Alamsyah Hasan Muhammad Arrijalul Akbar Nasrizal Novita Indrawati Novita Saulina Br Situmorang Nugraha Tasya Ramadhanty Nuria Rahma Pipin Kurnia Pipin Kurnia Purwoko, Agus Reni, Sonia Restu Agusti Ria Erinda Putri Ria Nelly Sari Risky, Cindi Amelia Rita Anugerah Riza Safitri Saumi Aryandini, Saumi Sem Paulus Silalahi Shavira Maulydia, Shavira Silviani, Amanda Agnes Sri Husniati Sri Indarti Supriono Supriono Syah, Encik Sonya Maretha Thamrin Tri Putri Lestari, Tri Putri Ulfa Afifah Ulfah Maria Vince Ratnawati Wanda Dedi Saputra Wimpi Abhirama Janitra Yessi Mutia Basri Yudha, Pratama Elka Yuliza Yulzam, Zakiah Fitri Salsabila Yuneita Anisma Yunieta Aniesma Yusralaini Yusralaini Zirman Zirman Zirman Zirman, Zirman