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All Journal Jurnal Dinamika Akuntansi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi JAM : Jurnal Aplikasi Manajemen Menara Riau: Jurnal Ilmu Pengetahuan dan Pengembangan Masyarakat Islam Indonesian Journal of Economics, Social, and Humanities Jurnal Riset Akuntansi Kontemporer Unri Conference Series: Community Engagement Journal of Community Engagement Research for Sustainability PEKBIS
Volta Diyanto
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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PENGARUH SKEPTISME PROFESIONAL, INDEPEDENSI KOMPETENSI, PENGENDALIAN INTERNAL DAN BEBAN KERJA TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN (Studi Empiris Pada BPKP Perwakilan Provinsi Riau) Fajar, Yundeya Muhammad; M, Rasuli; Volta, Diyanto
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 research aims to know and analyze about: (1) the influence of professional skepticism on the ability of auditors to detect cheating, (2) the influence of independence on the ability of auditors to detect cheating, (3) the influence of competencies on the ability of auditors to detect cheating, (4) the influence of internal control on the ability of auditors to detect fraud in riau province. The respondents in the study were 58. This study used questionnaires in its data collection.. Data analysis is used by multiple linear regressions. The results of this study prove professional skepticism has a positive effect on the ability of auditors to detect fraud. Independence has a positive effect on the auditor's ability to detect fraud. Competence has a positive effect on the ability of auditors to detect fraud. Internal control has a positive effect on the ability of auditors to detect fraud, workload negatively affects the ability of auditors to detect fraud.Keywords: Professional Skepticism, Independence, Competence, Internal Control, Workload, Auditors' Ability To Detect Fraud.
Peningkatan Pendapatan Desa Menuju Desa Mandiri Melalui Tata Kelola dan Sistem Pelaporan Keuangan Desa dan BUMDes Savitri, Enni; Andreas, Andreas; Diyanto, Volta; Deliana, Evi; Hamzah, Amir
Unri Conference Series: Community Engagement Vol 6 (2024): 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.6.150-159

Abstract

The issues with BUMDes and village funds include a lack of human resource competency, a vulnerability to financial mismanagement due to financial reports that don't follow government regulations, specifically SAK-ETAP, and the requirement for greater accountability from BUMDes and village funds. The governance of BUMDes and village funds truly needs innovation in digitalization, particularly when it comes to digitizing the financial reporting of these entities. The aim of the service is assistance in the operation of the innovation system for digitizing BUMDes financial reporting and village funds based on SAK-ETAP. Design and create a financial reporting system for BUMDes and village funds. The solution to this problem is to utilize financial and digital technology to speed up the financial management process of village and BUMDes funds. Problem identification and an evaluation of the actual and completed usage of village funds are two implementation strategies for resolving issues with managing BUMDes and village funds. interviews with residents and local officials to learn about the challenges encountered. arranging, establishing quantifiable and transparent management goals for the Village Fund. The creation of an integrated financial information system that is user-friendly is the outcome of the commitment to the usage of financial information systems. The advantages simplify record-keeping and financial management. Planning a budget and controlling financial risks. creation of a common, integrated financial reporting system for village funds and BUMDes.
The Effect of Independent Commissioners, Government Ownership, Company Capacity, and Profitability on Sustainability Report Disclosure Putri, Hariana; Savitri, Enni; Diyanto, Volta
Indonesian Journal of Economics, Social, and Humanities Vol 7 No 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

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Abstract

A sustainability report is a report that provides information about the impact of a company on environmental, social, and economic aspects. With this report on sustainability report disclosure, it is expected to attract the attention of companies in global business and increase public confidence and the willingness of stakeholders to invest their capital in the company. This study aims to analyze the effect of independent commissioners, government ownership, company size, and profitability on sustainability report disclosure. In this study, 115 companies were listed on the Indonesia Stock Exchange (IDX) in 2019–2021. The sampling method used was purposive sampling. The number of samples in this study was 45 companies in 2019–2021. The analysis tool uses multiple linear regression tests. The results of this study indicate that independent commissioners have no effect on sustainability report disclosure, and company size has no effect on sustainability report disclosure. Meanwhile, government ownership affects the disclosure of sustainability reports, and profitability affects the disclosure of sustainability reports.
ACCOUNTABILITY OF VILLAGE FUNDS MANAGEMENT Savitri, Enni; Andreas, Andreas; Diyanto, Volta
Jurnal Aplikasi Manajemen Vol. 17 No. 3 (2019)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2019.017.03.16

Abstract

This study analyzes the accountability and transparency of village funds management in Riau Province of Indonesia. In particular, it focuses the analysis on the implementation, reporting, planning, and accountability stages, to review the community participation in management ofvillage fund and the obstacles to its implementation. Research participants were chief of the villages, village secretaries and village treasurers of coastal villages in Riau Province.There were 31 respondents. Results showed that all stages of village management were in accordance with the existing provisions. Some obstacles were found in the program implementation. These include the lack of human resources, the community participating in all the procedures and stages of the village finances, the government conducting supervision, and giving guidance through counseling and training for village officials. In further research management of village financial using Siskeudes for financial reporting.
THE EFFECT OF LEADERSHIP, INTERNAL CONTROL SYSTEM, AND ORGANIZATIONAL COMMITMENT ON ACCOUNTABILITY OF VILLAGE FINANCIAL MANAGEMENT Savitri, Enni; Andreas, Andreas; Diyanto, Volta; Gumanti, Tatang Ary
Jurnal Aplikasi Manajemen Vol. 18 No. 3 (2020)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2020.018.03.12

Abstract

This study aims to analyze the influence of leadership, internal control system, and organizational commitment on the accountability of village fund management in Kampar and Siak Districts. A total of 164 financial management officials from 218 villages in 15 subdistricts in Kampar and Siak Regencies were selected as the respondents. The villages are located in coastal areas and watersheds. The data were obtained by distributing questionnaires distributed directly to the respondents. The data were analyzed using multiple linear regression. The results show that leadership, internal control system, organizational commitment affect significantly the accountability of village fund management. Future research on the same issue may examine both internal control and external control system.
The Effect of Human Resource Competencies, Financial Inclusion, E-Commerce Implementation, and Financial Knowledge on Performance of SMES Natariasari, Riska; Diyanto, Volta
Indonesian Journal of Economics, Social, and Humanities Vol 7 No 2 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.7.2.149-169

Abstract

In the globalization era, good economic growth is an assessment of the government's success in economic development, especially in supporting programs with the concept of people's economy. The growth of SME is a government effort to increase the income of low-income groups and decrease income inequality and poverty through increasing business capacity and business management skills. The purpose of this study was to analyze the effect of human resource competencies, e-commerce implementation, financial knowledge, and financial inclusion on the performance of SMEs in Kuantan Singingi Regency. The sample used was 85 SMEs with the criteria that SMEs are registered at the Office of Cooperatives, Small & Medium Enterprises. SMEs have used E-commerce, either in the form of a platform or social media-based E-commerce, and have recorded their finances. The data collection method used purposive sampling. The analysis tool used is Warp PLS. The results of the study stated that human resource competencies affect the performance of SMEs. E-commerce implementation affects the performance of SMEs. Financial knowledge affects SME performance, while financial inclusion does not affect SME performance.
THE EFFECTIVENESS OF ALLOCATED VILLAGE FUNDS MANAGEMENT (A Study in Pelalawan District, Riau Province, Indonesia) Savitri, Enni; Gumanti, Tatang Ary; Andreas, Andreas; Diyanto, Volta
Jurnal Aplikasi Manajemen Vol. 16 No. 4 (2018)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (136.907 KB) | DOI: 10.21776/ub.jam.2018.016.04.19

Abstract

This study aimed to analyze the effectiveness of the management ofAllocated Village Funds (AVF) through the stages of planning, implementing, reporting, and the accountability and to see if it was completed in a transparent and accountable manner. Each stage of the management process has the rules that must be understood and implemented according to the Ministry of Home Affairs RegulationNo. 113 year 2014. Accountability of village funds is required to be managed transparently, accountable and participative. This research used a qualitative method. Primary data were obtained through interviews with 28 informants. Research informants were village heads, village secretaries and village treasurers. Research locations were 104 villages in 12 subdistricts in the Pelalawan District, Riau Province. The method of data collection was through interview, observation, and documentation. To validate the data the triangulation method was used. The results showed that the system of management for the AVF was in accordance with the provisions of the legislation. However, in the implementation of AVF, some obstacles were found such as the quality of human resources in operating the management system, limitations in the availability of supporting equipment in the village offices to facilitate the process of AVF's, and the lack of facilities and infrastructure at the village offices. Also, it was found that the village management team needed to receive some training to improve their knowledge and expertise in carrying out the management of AVF.
Tata Kelola Keuangan Dana Desa dan Tata Kelola Keuangan BUMDes Menuju Desa Mandiri Savitri, Enni; Andreas, Andreas; Diyanto, Volta; Musfialdy, Musfialdy
MENARA RIAU Vol 19, No 2 (2025): Oktober 2025
Publisher : Lembaga penelitian dan pengabdian kepada masyrakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/menara.v19i2.38146

Abstract

Tujuan pengabdian adalah melakukan pendampingan penggunaan aplikasi sistem inovasi digitalisasi pelaporan keuangan BUMDes dan dana desa berdasarkan SAK-ETAP. Metode Pelaksanaan ini dilakukan dengan Identifikasi Permasalahan, Tinjauan terhadap penggunaan Dana Desa yang telah dilakukan. Wawancara dengan aparat desa dan masyarakat untuk memahami kendala yang dihadapi. Hasil pengabdian ini diharapkan adanya perbaikan dalam tata kelola pengelolaan dana desa dan BUMDes yang baik membutuhkan transparansi, akuntabilitas, efisiensi, partisipasi masyarakat, dan peningkatan kapasitas pengelola. Dengan menerapkan prinsip-prinsip ini, desa dapat memastikan bahwa dana yang ada digunakan secara optimal untuk meningkatkan kesejahteraan masyarakat, memajukan perekonomian desa, dan mencapai pembangunan yang berkelanjutan. Implementasi tata kelola yang baik juga akan meningkatkan kepercayaan masyarakat dan pemerintah terhadap pengelolaan dana desa dan BUMDes.
Pendampingan Pelaporan Keuangan BUMDes Berbasis Web Savitri, Enni; Andreas, Andreas; Diyanto, Volta
Journal of Community Engagement Research for Sustainability Vol. 2 No. 6 (2022): November
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/cers.2.6.268-277

Abstract

BUMDes is an instrument to take advantage of the local economy with various types of potential. Utilization of this potential is primarily aimed at improving the economic welfare of the villagers through the development of economic enterprises. It is necessary to maximize the role of BUMDes to increase Village Original Income. The purpose of the service activity is to provide assistance in using the BUMDes simkeu application at BUMDes Berkah Bersama in Indragiri Hulu Regency so that it can increase village original income, strengthen the village economy and the welfare of rural communities. The implementation of this service uses a technique of assisting the application of the BUMDes business unit management system on the Web. Discussion and hands-on practice regarding BUMDes governance. The result of this activity is the simkeuBUMDes application. With this application, the BUMDes admin or manager is very helpful in managing BUMDes finances such as recapitulation of BUMDes Financial usage reports, member lists, member savings.
PENDAMPINGAN PENGGUNAAN APLIKASI SIAK TERINTEGRASI BUMDES BERKAH BERSAMA Savitri, Enni; andreas, andreas; Diyanto, Volta; Musfialdy, Musfialdy; Hamzah, Amir
Journal of Community Engagement Research for Sustainability Vol. 3 No. 5 (2023): September
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/cers.3.5.240-250

Abstract

Village-owned businesses (BUMDes) are crucial to the empowerment of local residents and the growth of the community. BUMDes is crucial to developing a robust local economy, enhancing the welfare of rural communities, and fostering an inclusive and sustainable environment. The goal of the service activity is to help people use the BUMDes Berkah Bersama Integrated SIAK Mobile Application at BUMDes Berkah Bersama in the Indragiri Hulu Regency in order to boost village income, strengthen the village economy, and enhance the welfare of village communities. This service is being implemented using a technique that aids in the Web-based BUMDes business unit management system implementation. Through a variety of evaluation techniques, including surveys, interviews, data analysis, and direct observation, the degree of achievement of the program objectives is assessed. This program, which provides guidance for web-based BUMDes financial reporting, helps villages become more prosperous while also enhancing their financial management and giving their communities more authority. In this approach, the initiative can be viewed as a concrete example of civic engagement for enhancing welfare and sustainable growth in rural communities.
Co-Authors ', Rasuli Afrina Setiawati Amelia Bettry Fermana Amir Hamzah Amir Hasan Amries Rusli Tanjung Andreas Andreas Andreas Andreas Andreas Andreas Andreas Andreas Arsendy, Muhammad Teguh Arwinda Kurnia Azwir Nasir Azzahra Dita Reminda Calwin Gusrianto Chandra Halim Damayanti, Elok Daud Indrawan Dicky Rahman Dinda Dwipa Racelia Dwi Untari Emrinaldi Nur DP Enni Savitri Enni Savitri Erni Susanti Esi Wildiana Evi Deliana HZ Fadhilah Risma Fajar, Yundeya Muhammad Ginting, Rahmi Hardi - Hardi Hardi Indri, Putri Silvia Indriarta Hidayatunissa M, Rasul M. Ade Kasfauzi M. Arif Syarmenda M. Rasuli M.Rasuli ' Muhammad Afif Muhammad Ridho Musfialdy Musfialdy Nadya Havel Nova Wulandari Nurmaharani Junia Pratama, Muhammad Yogi Putri Nabila Musfi Putri, Hariana R. Adri Satriawan Surya, R. Adri Satriawan Raja Adri Raja Adri Satriawan Rasuli ' Rezky Safitri Rika Fitriyanti Riki Saputra, Riki Riska Natariasari Riska Natariasari Risma, Fadhilah Rita Anugerah Rizka Wahyuni Roza Octalia, Roza S, Samuel Parningotan Sholihin Sholihin Tatang Ary Gumanti Tatang Ary Gumanti Taufeni Taufik Tiya Mardiyati Dalimunthe Tria Widiastuti Putri Tryoandha Mashunri Wadya, Rinalda Prasilia Wira Amelia Zirman ' Zulbahridar -