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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Akuntansi dan Ekonomika IJEBA (International Journal of Economic, Business & Applications) Jurnal Akuntansi dan Bisnis Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Riset Terapan Akuntansi Proceeding of National Conference on Accounting & Finance Jurnal Riset Akuntansi Kontemporer Jurnal Abdi Insani Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Unri Conference Series: Community Engagement Review of Accounting and Business Journal of Business Inflation Management and Accounting
Desmiyawati Desmiyawati, Desmiyawati
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh Strategi dan Ketidakpastian Lingkungan terhadap Hubungan Antara Informasi Broad Scope dan Kinerja Organisasi Desmiyawati Desmiyawati
Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2004)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v4i2.9

Abstract

This study examines the interaction effect of information characteristic of broad scope management accounting system (MAS) on business strategy and environmental uncertainty on organizational performance. Mailed questionnaires were distributed to 700 general managers in the firms listed on Indonesian Capital Market Directory 2000 and included in the Standard Trade & Industry Directory of Indonesia 2000. The responses from 84 managers were analyzed by using the multiple regression. The results support the hypothesis that the interaction effect of broad scope MAS information on business strategy and environmental uncertainty on organizational performance are positive and significant.
Persepsi Mahasiswa Akuntansi dan Mahasiswa Manajemen terhadap Profesionalitas Pendidikan Akuntansi Desmiyawati Desmiyawati; Julita Saidi
Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2006)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v6i1.37

Abstract

This study investigates whether undergraduate accounting education is more successful at instilling in accounting students a sense of responsibility to financial statement users than management students in Faculty of Economic of Riau University. The responses from 296 students were analyzed by using t-test. We find that senior accounting students oppose earnings management stronger than junior accounting students. We also find that senior accounting students opposed earnings management more stronger than senior students do in management disciplines. The senior accounting students' responses suggest that they are more strongly opposed to omitting or misstating financial information than junior accounting students and senior management students. The management students appear to have become less inclined to disclose potentially sensitive information than accounting students. The management students appear to believe stronger than the accounting students that Indonesia companies are burdened by complex accounting rules and that companies are forced to reveal unnecessary information. These results are consistent with socialization process taking place wherein accounting students learn to give priority to financial statement users' need, while students majoring in management disciplines come to identify more closely with the goals of corporate managers (Clikeman & Henning, 2000).
ANALYSIS OF THE READINESS OF LOCAL GOVERNMENTS IN IMPLEMENTING GOVERNMENT REGULATION NUMBER 12 OF 2019 CONCERNING REGIONAL FINANCIAL MANAGEMENT Arif Gunabar Fatahillah; Yesi Mutia Basri; Desmiyawati Desmiyawati
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1 (2021): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i1.22020

Abstract

This study aims to analyze the readiness of the Kampar Regency Government in implementing PP No. 12 of 2019. The population in this study is all SKPD in the Kampar district, amounting to 48 SKPD. The sampling technique using saturated sampling method. A total of 112 respondents participated in the research consisting of Budget User Proxy, Technical Implementation Officials of Activities, Head of Finance Subdivision, and Financial Staff Staff. The data collection technique is carried out by using questionnaires which is sent directly to the respondent. The results of the analysis using multiple regressions show Human Resource Competence, Utilization and Use of Technology and Information, Leadership Style affects Readiness in Implementation of Government Regulation No.12 of 2019. The results of this study have contributed to the government in preparing for the implementation of regulatory changes.
PENGARUH KOMPETENSI APARATUR PEMERINTAH, PARTISIPASI MASYARAKAT DAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP PENERAPAN GOOD GOVERNANCE (Studi Empiris Pada Pemerintah Desa di Kabupaten Pelalawan) Rusnadia Wafa; Yesi Mutia Basri; Desmiyawati Desmiyawati
JURNAL RISET TERAPAN AKUNTANSI Vol. 4 No. 1 (2020): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3865178

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh beberapa faktor terhadap penerapan tata kelola yang baik. Faktor-faktor ini adalah Kompetensi Aparatur Pemerintah, Partisipasi Masyarakat dan Sistem Pengendalian Internal Pemerintah. Populasi yang akan digunakan dalam penelitian ini adalah pemerintah desa di Kabupaten Pelalawan. Metode yang digunakan adalah proporsional stratified random sampling. Metode analisis data dalam penelitian ini adalah menggunakan regresi linier berganda dengan SPSS versi 25.Hasil penelitian ini membuktikan bahwa Kompetensi Aparatur Pemerintah, Partisipasi Masyarakat dan Sistem Pengendalian Intern Pemerintah berpengaruh positif signifikan terhadap Implementasi Good Governance.
Bimbingan teknis penyusunan laporan keuangan umkm di Kabupaten Rokan Hilir Desmiyawati Desmiyawati; Susilatri Susilatri; Hari Ardiansyah
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.2.50-57

Abstract

So far, the potential of MSMEs has not been fully exploited. Many MSME activity actors (owners) often experience internal problems so that it is difficult to develop and compete both among MSMEs and with large producers. The problem of financial management is one of the problems that is often encountered in MSMEs. Some of the common financial management problems that are often encountered in MSMEs include the mixing of owner's personal finances with business finance, product pricing is often done simply and intuitively, without carefully calculating costs incurred, the method of recording transactions carried out is still not good and lack of knowledge about financial recording and financial management (accounting). Based on these problems, community service activities were carried out in collaboration between the service team, the Rokan Hilir Regency Cooperatives and UKM Service and several MSME players in Rokan Hilir Regency. The purpose of this activity is to increase the willingness or desire of MSME actors in Rokan Hilir Regency to use accounting to improve the financial performance of MSMEs. Then with this activity, it is hoped that participants will be able and skilled to prepare financial reports according to SAK EMKM so that it is useful in improving the performance of MSMEs.The results of the activity provide additional knowledge and understanding to MSME actors how the process of preparing financial statement is in accordance with SAK EMKM. Participants who are MSME players can compile financial statement starting with journalizing, posting to ledgers, trial balance and preparing income statements and statements of financial position
PELATIHAN PEMASARAN PRODUK BUMDesa BERBASIS DIGITAL DI KABUPATEN BENGKALIS Nur Azlina; Desmiyawati Desmiyawati; Al Azhar A; Suci Nurulita; Sinta Ramaiyanti; Fitri Humairoh; Taqiyuddin Amri
Unri Conference Series: Community Engagement Vol 3 (2021): 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.3.379-382

Abstract

This community service activity was carried out at the BUMDesa, Bengkalis District. The purpose of this community service activity is to 1) increase knowledge of the importance of the digital world for the development of BUMDesa, 2) encourage BUMDesa players to digitize the products offered, 3) introduce new marketing methods for BUMDesa players through the marketplace. The benefits of this community service activity are to increase the knowledge and ability of BUMDesa actors in utilizing digital technology in marketing BUMDesa product. The target audience for this activity are BUMDesa actors in the Bengkalis sub-district. The method used in community service activities is to use training methods for several BUMDesa in Bengkalis District. After the training activities have been carried out, the implementing team will follow up by forming a mentoring and coaching group for BUMDesa. The purpose of this follow-up is done offline and online using the zoom application, google meet, or can be via whatsapp. The purpose of holding a follow-up is to see the knowledge of BUMDesa and existing obstacles so that if there are obstacles, they can be handled immediately.
The Effect Of Human Resources Capacity, Use Of Information Technology, and Internal Control Systems on Reliability and Timeliness of Financial Statements Submission (Empirical Evidence from Pekanbaru City Regional Organization) Fina Murni; Novita Indrawati; Desmiyawati Desmiyawati
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 5, No 1 (2020)
Publisher : INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (663.403 KB)

Abstract

This study aims to examine the effect of human resource capacity, utilization of information and technology, and internal control on reliability and timeliness of financial reporting. Using a sample of 129 respondents from organization of Regional Device in Pekanbaru Region. The hypotheses testing with multiple analysis regression and the statistical program that used is SPSS 25. Our findings show that human resource, utilization of information and technology, and internal control system are positive significantly the reliability and timeliness of financial reporting.
MSME PERFORMANCE EFFECTIVENESS DURING COVID 19 PANDEMIC PERIOD Hariadi Hariadi; Fitri Humairoh; Desmiyawati Desmiyawati; Nur Azlina
JRAK Vol 14 No 1 (2022): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i1.4638

Abstract

This research aims at examining the influence of the effect of e-commerce, innovation and accounting information systems on the MSMEs’ performance in the Bengkalis district. The population method used in this research was MSMEs in Bengkalis district. The samples in this research were 100 MSMEs that fit the criteria that have been determined. The data used in this research was primary data with a questionnaire as an instrument. Additionally, the data collection in this research used purposive sampling, where the total number of respondents in this research was 100 respondents. The data analysis was done with a multiple linear regression model with Statistical Product and Service Solution (SPSS) software 25.0 version. The results obtained were e-commerce, inovation and accounting information systems that had a significant effect on MSMEs' performance.
Pengendalian, moralitas, kepemimpinan, kompensasi, aturan & kecurangan akuntansi pada OPD Kabupaten Indragiri Hulu Melinda Putri; Rita Anugerah; Desmiyawati Desmiyawati
Proceeding of National Conference on Accounting & Finance Volume 3, 2021
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Permasalahan  dalampenelitian  ini  adalah  kecurangan  akuntansi  yang  terjadi  di  OPD  Kabupaten  Indragiri  Hulu, diduga  banyak  permasalahan  pengendalian  internal,  moralitas  individu,  gaya  kepemimpinan, kesesuaian  kompensasi, dan  kepatuhan  terhadap  aturan  akuntansi  yang  berdampak  pada  korupsi.  Penelitian  ini  bertujuan  untuk  menguji pengaruh  efektivitas  pengendalian  internal,  moralitas  individu,  gaya  kepemimpinan,  kesesuaian  kompensasi,  dan kepatuhan  terhadap  aturan  akuntansi  terhadap kecenderungan  kecurangan  akuntansi.  Populasi  dan  sampel  dalam penelitian  ini  berjumlah  30  OPD  dengan  90  responden.  Metode pengambilan  sampel  yang  digunakan  adalah  metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan menggunakan SPSS versi 25.0.
PENGARUH PERTUMBUHAN EKONOMI, BELANJA MODAL DAN UKURAN PEMERINTAH TERHADAP PENGENDALIAN INTERN (STUDI EMPIRIS PADA KABUPATEN DAN KOTA PROVINSI RIAU TAHUN 2014-2019) Devi, Dini Rahma; Desmiyawati, Desmiyawati; Vera, Oktari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
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 economic growth, capital expenditure and size of local government of internal control. The data used in this study are secondary data. The method used for sample selection was purposive sampling. The number of samples in this study were 66 companies. Hypothesis testing in this study was carried out using the t statistical test. The data analysis technique used in this study is multiple linear regression analysis the statistical product and service solution (SPSS) version 20.0 for windows data processing software program. The results of this study indicate that economic growth and size of local government have a significant effect of internal control. Meanwhile, capital expenditure have no effect of internal control.Keyword : Internal Control, Economic Growth, Capital Expenditure and Size of Local Government
Co-Authors Al Azhar A Al Azhar A Amri, Taqiyuddin Arif Gunabar Fatahillah Armel, Raja Jaka Perdana Arnila, Tia Azahra, Mutiara Azwir Nasir Azwir, Nasir Bahrul, Bahrul Devi, Dini Rahma Edi Erwan Fangbethia, Bella Fina Murni Fitri Humairoh Fitri Humairoh Guti, Fasya Nabilah H. Amir Hasan Hari Ardiansyah Hariadi Hariadi Hariadi Hariadi Hasanah, Wirdatul Henni Noviasari Humairoh, Fitri Indrawati, Novita Intan, Chyntia Margareth Izzara, Aidura James Hellyward Jerry Hans Sumolang, Jerry Hans Julita, Julita Kamaliah Kamaliah, Kamaliah Ketut Tirtayasa Lara, Rahmi Mayla Khoiriyah Melinda Putri Mudrika Alamsyah Hasan Muhammad Luthfi iznillah Mukhlisin Mukhlisin Murni, Fina Nabila, Kania Novita Indrawati nur azlina Nur Azlina Nur Azlina Nur Azlina Nurulita, Suci Ramaiyanti, Sinta Riduan Febri Sianipar, Riduan Febri Riska Natariasari Rita Anugerah Rofika Rofika, Rofika Rozi Fetriwahyuni, Rozi Rusnadia Wafa Safrizal Safrizal Samsir Samsir Sera, Pinta Nopetri Sinta Ramaiyanti Suci Nurulita Supriono Supriono Susilatri Susilatri Taqiyuddin Amri Ulfah, Azizah Vera, Oktari Yananta Sari, Debyta Yesi Mutia Basri Yesi Mutia Basri