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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Kajian Akuntansi Jurnal Akuntansi dan Ekonomika Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Akurasi : Jurnal Studi Akuntansi dan Keuangan Studi Akuntansi dan Keuangan Indonesia (SAKI) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Financial and Behavioural Accounting Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Ulfa Afifah, Ulfa
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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An Analysis of Village Governance With Organizational Commitment as a Moderating Variable Oktari, Vera; Afifah, Ulfa
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 1 (2023): JTAKEN Vol. 9 No. 1 June 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i1.796

Abstract

The number of administrative violations and corruption cases at the village level has been in the spotlight recently. Good village governance is one of the steps to overcome it. This study aims to identify the factors that influence village governance and examine the moderating effect of organizational commitment on the relationships between village financial management and apparatus competence in village governance. This study was conducted in the Village Government in Rokan Hilir Regency and employed quantitative data analysis. The data was obtained using a questionnaire, and the respondents were selected using purposive sampling. This study used an analysis method using the structural equation model (SEM). The result shows that the government's internal control system and village financial management can affect village governance in Rokan Hilir Regency. However,  apparatus competence cannot influence village governance, and organizational commitment cannot strengthen the performance of the apparatus in implementing village governance. Nevertheless, organizational commitment is needed to enhance the relationship between village financial management and governance in Rokan Hilir.
PENGARUH UMUR PERUSAHAAN, OPINI AUDIT, REPUTASI KAP, DAN KOMPLEKSITAS OPERASI TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BEI 2021-2023) Sari, Dewi Permata; Indrawati, Novita; Afifah, Ulfa
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study was conducted to determine the effect of company age, audit opinion, reputation ofpublic accounting firms, and complexity of operations on the timeliness of financial reportsubmission in energy sector companies listed on the Indonesia Stock Exchange. This study applieda quantitative study using secondary data. The population in this study were all energy companieslisted on the Indonesia Stock Exchange (IDX) in the 2021-2023 period. The research sample wasselected using the purposive sampling method, so that the sample obtained was 55 samples. Datawere obtained from annual financial reports obtained through the official website of the IndonesiaStock Exchange and other related websites. The data analysis technique used in this study wasdescriptive statistics with the help of SPSS (Statistic Package for Social Science) software version25. The results of the study showed that the independent variables, namely company age,reputation of public accounting firms, and complexity of operations had no significant effect onthe timeliness of financial report submission. Meanwhile, the audit opinion variable showed asignificant effect on the timeliness of financial report submission.Keywords: Company Age, Audit Opinion, Public Accounting Firm Reputation, OperationalComplexity, and Timeliness of Financial Report Submission
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI EMPIRIS PADA OPD KOTA PEKANBARU) Sari, Puspita Ayunda; Wiguna, Melida; Afifah, Ulfa
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of the effectiveness of internal control and compliance withaccounting rules on the tendency of accounting fraud in Regional Apparatus Organizations (OPD) inPekanbaru City. This research employs a quantitative approach using primary data collected throughquestionnaires distributed to 90 respondents from 30 OPDs. The data were analyzed using StructuralEquation Modeling –Partial Least Squares (SEM-PLS) with the SmartPLS 3.0 software. The resultsshow that the effectiveness of internal control has a significant negative effect on the tendency ofaccounting fraud. However, compliance with accounting rules does not have a significant effect. Thesefindings indicate that strengthening internal control systems is crucial in minimizing fraudulentpractices within local government institutions.Keywords: Internal Control, Compliance with Accounting Rules, Accounting Fraud, OPD, SEM-PLS.
DETERMINASI PENGUNGKAPAN EMISI KARBON: PERAN PROFITABILITY, ENVIRONMENTAL PERFORMANCE, DAN GENDER DIVERSITY: DETERMINANTS OF CARBON EMISSION DISCLOSURE: THE ROLE OF PROFITABILITY, ENVIRONMENTAL PERFORMANCE, AND GENDER DIVERSITY IN ENERGY SECTOR COMPANIES Wiguna, Meilda; Hardi; Hariyani, Eka; Afifah, Ulfa
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.518-525

Abstract

Since carbon emissions are becoming a worldwide problem, businesses are being urged to increase environmental reporting's openness.  As seen by coal production surpassing the national target in 2023 at 703.14 million tons, Indonesia's energy industry continues to be the biggest source of carbon emissions.  Nonetheless, energy corporations continue to disclose carbon emissions at a comparatively low level. This study aims to investigate how energy companies listed on the Indonesia Stock Exchange (IDX) disclose carbon emissions in relation to gender diversity, environmental performance, and profitability. The impact of independent variables on disclosure of carbon emissions is investigated using multiple linear regression analysis. The research findings indicate that profitability, environmental performance, and gender diversity have a positive and significant effect on carbon emission disclosure. It is anticipated that the results would shed light on the variables influencing environmental transparency and help formulate policy suggestions to improve disclosure procedures and sustainability in Indonesia's energy industry. Theoretically, these findings reinforce the relevance of Legitimacy Theory in explaining the drive of energy companies to increase carbon emission disclosures in order to maintain social acceptance and address public pressure
Co-Authors Atika Zarefar Aurelia, Clara Cantika, Mona Ayu Dewi Permata Sari Doddy Setiawan Eka Hariyani Gustari, Rizki Asih Gustriani, Bunga Yefita Hamidi, Barzan Hardi Humairoh, Fitri Kamaliah Kamaliah, Kamaliah Mayla Khoiriyah Meilda Wiguna Novita Indrawati Oktari, Vera Perangin-Angin, Chindy Pebrika Poppy Nurmayanti Raja Adri Satriawan Raja Adri Satriawan Surya Ramaiyanti, Sinta Ria Nelly Sari Sapitri, Ade Desma Sari, Puspita Ayunda Wiguna, Melida Zarefar, Arumega