Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi
Rahmaniar Rahmaniar
Politeknik Kutaraja
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pengaruh Kapasitas Sumber Daya Pegawai Negeri Sipil, Komitmen Organisasi dan Pemanfaatan Teknologi Informasi Terhadap Penerapan Pengendalian Intern Kas Pada Satuan Kerja Perangkat Daerah (SKPD) di Lingkungan Pemerintah Kota Banda Aceh Rahmaniar Rahmaniar
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol 2, No 2 (2018): Jurnal Riset Inspirasi Manajemen dan Kewirausahaan
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.094 KB) | DOI: 10.35130/jrimk.v2i2.23

Abstract

This study aims to examine the effect of human resource capacity and organizational commitment on the application of cash internal controls at the Regional Work Unit in the Banda Aceh City Government. The population in this study amounted to 36 SKPD and 108 respondents who were self from the Head of Service / Head of Agency / Head of Office as Budget Leaders and Users, SKPD Financial Administration Officers (PPK-SKPD) who examined payment request documents and made books on each SKPD cash expenditure , Treasurer of expenditure, Treasurer of receipt if there is cash receipt in the SKPD. Because of this research population, the nature of this research is census. The analytical method used in this study is multiple linear regression. The results of this study indicate simultaneously and partially the variable capacity of civil servant resources, organizational commitment and utilization of information technology affect the implementation of internal cash controls
Determinansi Kinerja Keuangan Pemerintah Daerah Sri Winarsih Ramadana; Mariana Mariana; Rahmaniar Rahmaniar; Saiful Bahgia
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1590

Abstract

This study aimed to determine the effect of capital expenditure and accrual directors on financial performance in Aceh local government. The research method used is a quantitative approach using secondary data. The data analysis method used in this research is multiple linear regression. The population in this study were all districts/cities in Aceh Province, totalling 23 City Districts, with the observation year taken being 2017-2019. From 23 samples with three years of observation, 69 observations were obtained. The results showed that capital expenditure affects the financial performance of local governments. However indicates that local governments make capital expenditures appropriately and effectively, so this can improve the financial performance of local governments. Accrual directors affect the financial performance of local governments. However, by using an accrual accounting system, directors can better evaluate the financial performance of local governments.
Pengaruh Sistem Penggajian terhadap Efektivitas Pengendalian Internal Rahmaniar Rahmaniar
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2022): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v1i1.119

Abstract

This study aimed to determine the effect of the payroll system on the effectiveness of internal control at PT. TransContinents. The data analysis method in this study uses simple linear regression to predict the effect of the independent variables. The population in this study were all employees of PT. Trans Continent, totaling 93 people. The sampling technique used in this research is saturated sampling, then employees of PT. The Trans Continent samples were employees who had worked for at least two years, namely 40 employees, and were then used as research samples. Of all the research samples, there were 30 banks with 120 research observations, namely 30 banks multiplied by the four years of the research period. The study results show that the payroll system has a positive effect on the effectiveness of internal control. Overall, a sound payroll system can help increase the effectiveness of internal controls within the company by ensuring data accuracy, reducing human error, managing budgets more effectively, and increasing compliance with regulations and policies
Co-Authors Mariana Mariana Saiful Bahgia Sri Winarsih Ramadana