Articles
<![CDATA[Financial Management, Organizational Commitment and Legislative Role on the Implementation of Good Governance at Village Governments ]]>
<![CDATA[Yesi Mutia Basri]]>;
<![CDATA[Leidia zurni Arfendi]]>;
<![CDATA[Nur Azlina]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 24, No 1 (2021): IJAR January 2021 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.517
<![CDATA[This study aims to analyze the effect of village financial management, organizational commitment, and the role of legislative on the implementation of good governance in village governance in Siak Regency. The population in this study was the village government in Siak Regency, amounting to 122 villages, with respondents consisting of the village head, village secretary, head of finance, and village heads and village representative councils. The sampling technique in this study was proportional stratified random sampling, with a total sample of 27 village governments, with a total of 108 respondents. The data analysis method in this study is multiple regression analysis with the Statistical Package for Social Science (SPSS) v.25 program. The results of this study indicate that village financial management, organizational commitment and the role of the legislative have a positive and significant effect on the implementation of good governance. The results of this study provide input to village governments, especially to take strategic steps in order to improve governance in their villages so that good governance can be achieved. ]]>
<![CDATA[PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENDAMPINGAN DESA DAN PEMANTAUAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DESA, PEMANFAATAN TEKNOLOGI SEBAGAI VARIABEL MODERASI (STUDI PADA DESA-DESA DI KABUPATEN SIAK PROVINSI RIAU) ]]>
<![CDATA[Susanti Susanti]]>;
<![CDATA[Yesi Mutia Basri]]>;
<![CDATA[Muhammad Rasuli]]>
<![CDATA[ Jurnal Riset Terapan Akuntansi Vol. 6 No. 2 (2022): JURNAL RISET TERAPAN AKUNTANSI ]]>
Publisher : <![CDATA[Jurnal Riset Terapan Akuntansi ]]>
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DOI: 10.5281/zenodo.7267552
<![CDATA[Pemerintah desa harus bisa menerapkan prinsip akuntabilitas dalam pengelolaan keuangan desa, dimana semua akhir kegiatan penyelenggaraan pemerintah desa harus dipertanggungjawabkan kepada masyarakat desa sesuai ketentuan sehingga terwujud tata kelola pemerintahan desa yang baik (good village government). Ketepatan waktu melaporkan merupakan indicator mewujudkan akuntabilitas pengelolaan keuangan yang baik. Siak merupakan kabupaten di Propinsi Riau yang menjadi contoh oleh BPKP Pusat dalam tata kelola keuangan desa. Pendekatan penelitian ini bersifat kuantitatif. Dalam penelititan ini, peneliti membagikan angket kepada seluruh perangkat desa di Kabupaten Siak secara online menggunakan google form. Tujuan penelitian ini adalah Untuk menguji dan menganalisis pengaruh kompetensi sumber daya manusia, pendampingan desa dan pemantauan mempengaruhi akuntabilitas pengelolaan keuangan desa dengan pemanfaatan teknologi sebagai variabel moderasi. Pemanfaatan teknologi memoderasi kompetensi sumber daya manusia terhadap akuntabilitas pengelolaan keuangan desa, pemanfaatan teknologi memoderasi pendampingan desa terhadap akuntabilitas pengelolaan keuangan desa desa, pemanfaatan teknologi memoderasi pemantauan terhadap akuntabilitas pengelolaan keuangan desa. Kata Kunci: Akuntabilitas, Kompetensi, Pendampingan, Pemantauan, Teknologi ]]>
<![CDATA[Gender, religiosity, and fraud: The role of unethical behavior as mediation ]]>
<![CDATA[Yesi Mutia Basri]]>;
<![CDATA[Sabrina Ardhya Putri Rahmola]]>;
<![CDATA[Hariadi]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 2 (2022) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol26.iss2.art7
<![CDATA[The government is an institution that cannot be separated from fraud cases. This study analyzed how gender and religiosity affect fraud with unethical behavior as mediation. The population in this study was the State Civil Apparatus in the Pekanbaru City Government. Through a purposive sampling technique, the researcher found that 380 National Civil Apparatuses participated in this study. The questionnaire was sent directly to the respondents to collect the data. Meanwhile, the data was analyzed by WarpPLS 6.0. The finding shows that gender and religiosity influence unethical behavior and fraud. There are behavioral differences between men and women in behavior that affect fraud. Women behave more ethically, which shows a low level of fraud. The officials who have a high level of religiosity will behave more ethically and can lower the level of fraud. This study also proves that unethical behavior can mediate the relationship between gender and religiosity. It has also contributed to the government conducting ethics training for the country's civil apparatus.]]>
<![CDATA[Accountability for Village Fund Allocation Management: Value for Money Performance Measurement as Moderation ]]>
<![CDATA[Masdi Masdi]]>;
<![CDATA[Taufeni Taufik]]>;
<![CDATA[Yesi Mutia Basri]]>
<![CDATA[ Wahana Riset Akuntansi Vol 11, No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/wra.v11i1.122139
<![CDATA[Purpose–This study wants to look at how organizational commitment and internal control systems affect the accountability of village fund allocation management, with value-for-money-based performance measures as a moderating variable.Design/methodology/approach– All ten villages in Sungai Lala District, Indragiri Hulu Regency, were included in this study. This study used a saturated sample technique, in which all populations were sampled, namely ten villages. Ten respondents were taken from each village, so the number of respondents in this study was 100 with 93 responses used for analysis. The relationship between variables was analyzed using SEM with Smart PLSFindings– Results indicate that organizational commitment and internal control mechanisms have a favorable and significant impact on village budget allocation management accountability. Value-for-money-based performance measures can moderate the influence of organizational commitment.Originality/values– This study uses performance measurement with value for money as moderation. Performance measurement is essential to increase commitment and strengthen internal control to realize accountability for village fund allocation management.Research limitations/implications– This research has the limitation that the village government only carried it out in the Sungai Lala sub-district, Indragiri Hulu Regency. This research contributes to the village government's need to strengthen commitment, internal control systems, and performance measurement with value for money.]]>
<![CDATA[Institutional Pressure And Social Entrepreneurship Orientation: Their Impact On The Performance Of Social Enterprises ]]>
<![CDATA[Yesi Mutia Basri]]>;
<![CDATA[Taufeni Taufik]]>;
<![CDATA[Hariadi Yasni]]>;
<![CDATA[Rosalina Indah Putri]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v12i3.23425
<![CDATA[Social enterprises are organizations that have economic and social goals. However, the performance of the social enterprise is still not satisfactory. In this study, the researchers examined one of the social enterprises that is developing in Indonesia, namely Village Owned Enterprises (BUMDes). This study aim to evaluates the effect of institutional pressure and social entrepreneurial orientation on the social performance of the social enterprise. It looks at the impact of social performance on the social enterprise's financial performance. The population in this study is social enterprise BUMDes in Bengkalis Regency with a stratified random sampling technique. Respondents in this study were BUMDes managers. Data collection was carried out by sending questionnaires directly to BUMDes managers. A total of 103 respondents participated in this study. The data that has been analyzed using Warp PLS shows that institutional pressure and social entrepreneurial orientation have a positive effect on social performance, and have an effect on improving financial performance. This research has implications for supporting institutional theory and improving BUMdes performance.]]>
<![CDATA[Improving Performance of Village Owned Enterprises: The Role of Human Capital, Organizational Culture, and Entrepreneurial Orientation ]]>
<![CDATA[Yesi Mutia Basri]]>;
<![CDATA[Natasya Agustina Br Pinem]]>;
<![CDATA[Hariadi Yasni]]>
<![CDATA[ JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 2 (2021): JASF (Journal of Accounting and Strategic Finance) - November 2021 ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur ]]>
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DOI: 10.33005/jasf.v4i2.193
<![CDATA[Village-owned enterprises (BUMDes) are economic institutions that have a strategic role in improving the village economy. However, BUMDes operational activities often face obstacles that cause BUMDes not to run as they should. This study aims to analyze the effect of human capital, organizational culture, and entrepreneurial orientation on the performance of BUMDES. The population in this study was 242 BUMDes scattered in Kampar Regency. The sampling technique used was purposive sampling by selecting active BUMDes. Respondents in this study were BUMDes managers. Of the 140 active BUMDes, 120 BUMDes participated in this research. The data collection technique uses a questionnaire that is distributed online via a google form. The results of data analysis using WarpPLS 7.0 show that human capital, organizational culture, and entrepreneurial orientation positively affect the performance of BUMDes. This research implied that knowledge and expertise possessed by managers and applying them will further improve the performance of BUMDes. It is also important for commitment, loyalty, and trying to give the best in implementing organizational culture. Creativity in innovating, being proactive, and having the courage to take risks and work hard are also crucial in managing BUMDes. Based on the research limitation, it is suggested that further research can expand the research area and use other variables that can affect the performance of BUMDes, such as innovation or leadership style.]]>
<![CDATA[Faktor-Faktor yang mempengaruhi Kinerja Pemerintah Desa dimediasi oleh Pengelolaan Dana Desa ]]>
<![CDATA[Afri Anton]]>;
<![CDATA[Taufeni Taufik]]>;
<![CDATA[Ruhul Fitrios]]>;
<![CDATA[Yesi Mutia Basri]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1956
<![CDATA[This study aims to find empirical evidence of the Influence of Village Official Competence, Organizational Commitment and Transparency on Village Government Performance with Village Fund Management as a Mediator. This research was conducted at Village Government Officials in Padang Pariaman Regency. The sampling technique uses the census method by sending questionnaires to Village Government Officials. Of the 309 questionnaires distributed, 288 questionnaires were processed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis. The results of the research prove that there is an influence of Village Official Competence, Organizational Commitment and Transparency on Village Government Performance and Village Fund Management which is able to mediate the variables of Village Official Competency, Organizational Commitment and Transparency on Village Government Performance of Village Government Officials in Padang Pariaman Regency. By having qualified & competent Village Officials, the implementation of Village Fund Management can run well & smoothly (starting from planning, implementation, administration, reporting to accountability). Transparency as openness of public information has a very important role in increasing public participation, if there is public involvement in controlling & supervising the implementation of regional government then the performance produced by the government will run well. Good Village Fund Management can influence Village Government Performance, where the better the rules implemented by village officials, the better the Village Government Performance will be.]]>
<![CDATA[Peningkatan Pemahaman Investasi Pasar Modal Indonesia Untuk Gen Z ]]>
<![CDATA[Poppy Nurmayanti M]]>;
<![CDATA[Rahmita Budiartiningsih]]>;
<![CDATA[Yusni Maulida]]>;
<![CDATA[Cut Endang Kurniasih]]>;
<![CDATA[Anthony Mayes]]>;
<![CDATA[Ando Fahda Aulia]]>;
<![CDATA[Yesi Mutia Basri]]>
<![CDATA[ JMM (Jurnal Masyarakat Mandiri) Vol 8, No 4 (2024): Agustus ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Mataram ]]>
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DOI: 10.31764/jmm.v8i4.25020
<![CDATA[Abstrak: Perkembangan di pasar modal Indonesia yang semakin meningkat tidak diikuti dengan literasi investasi pasar modal terutama Generasi Z (gen Z) di SMKN 6 Pekanbaru. Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan edukasi kepada gen Z tentang berinvestasi saham di pasar modal secara cerdas dan memberikan pemahaman tentang pasar modal dan produk-produknya dengan mengubah paradigma dari saving society menjadi investment society. Kegiatan ini dilakukan oleh Tim Pengabdian Kepada Masyarakat dari Fakultas Ekonomi dan Bisnis Universitas Riau bekerja sama dengan Bursa Efek Indonesia Perwakilan Riau di SMKN 6 Pekanbaru. Kegiatan ini dilakukan kepada 64 siswa dengan tiga tahapan yaitu pre-test, edukasi pasar modal, dan evaluasi kegiatan (post-test). Adapun jumlah soal untuk pre-test dan post-test masing-masing 8 soal. Hasil pre-test menunjukkan bahwa masih banyak siswa yang belum mengetahui cara berinvestasi saham. Setelah diberikan literasi pasar saham, evaluasi post-test dilakukan yang hasilnya menunjukkan bahwa lebih dari 70% pengetahuan dan minat siswa dalam berinvestasi saham mengalami peningkatan.Abstract: The increasing development in the Indonesian capital market is not accompanied by capital market investment literacy, especially Generation Z (gen Z) at SMKN 6 Pekanbaru. This community service activity aims to educate Gen Z about investing in shares in the capital market intelligently and provide an understanding of the capital market and its products by changing the paradigm of a saving society to an investment society. This activity was conducted by the Community Service Team from the Faculty of Economics and Business, Universitas Riau in collaboration with Indonesia Stock Exchange Riau Representative in SMKN 6 Pekanbaru. This activity was carried out on 64 students in three stages, namely pre-test, capital market literacy, and evaluation (post-test). There are 8 questions for each pre-test and post-test. The pre-test results show that many students still do not understand how to invest in stock. After being given stock market literacy, a post-test evaluation was distributed which the result showed that more than 70% of the students’ knowledge and interest in investing in stocks had increased.]]>
<![CDATA[Strategic Planning, Organizational Learning And Villages Own Enterprises Performance : Mediation of Organizational Sustainability ]]>
<![CDATA[Rizuan Rizuan]]>;
<![CDATA[Yesi Mutia Basri]]>;
<![CDATA[Novita Indrawati]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v9i2.8582
<![CDATA[The study analyzes strategic planning, and organizational learning on villages own Enterprises (VOE) performance with organizational sustainability as a mediation. The population in this study was 136 VOE spread throughout Bengkalis Regency. The collection technique used a questionnaire distributed online via Google Forms. Respondents were VOE managers consisting of directors, secretaries, supervisors, and treasurers of VOE. In total, 424 respondents were part of the study. Testing using SEM PLS showed that strategic planning resulted in improved performance and sustainability of VOE organizations in Bengkalis Regency. Organizational learning had an effect on organizational sustainability rather than directly boosting VOE performance.The study's results also proved that organizational sustainability could mediate the impact of strategic planning and organizational learning on the effectiveness of VOE in Bengkalis Regency. This study has practical implications for the importance of good strategic planning and organizational learning to enhance the sustainability and VOE's success. Therefore, it is essential to enhance the skills of VOE managers through training]]>
<![CDATA[Do organizational justice and leadership trust improve village-owned enterprises performance? organizational learning as mediating ]]>
<![CDATA[Yesi Mutia Basri]]>;
<![CDATA[Salsa Diva Anatasya]]>;
<![CDATA[Hariadi Yasni]]>;
<![CDATA[Taufeni Taufik]]>;
<![CDATA[Atiton Martwo Putra]]>;
<![CDATA[Ika Lutviana]]>;
<![CDATA[Rafina Dewi]]>;
<![CDATA[Damara Putri Hestia Indra Praja]]>
<![CDATA[ Journal of Accounting and Investment Vol. 25 No. 1: January 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i1.20838
<![CDATA[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.]]>
