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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Journal of Economic, Bussines and Accounting (COSTING) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Management Studies and Entrepreneurship Journal (MSEJ) INVEST : Jurnal Inovasi Bisnis dan Akuntansi VALUTA Jurnal Administrasi Bisnis, Manajemen dan Ekonomi Journal of Islamic Finance and Accounting Research
Sanusi Ariyanto
Universitas Islam Riau
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE INFLUENCE OF STANDARD UNDERSTANDING OF GOVERNMENT ACCOUNTING, EXPERIENCE AND USE OF TECHNOLOGY ON THE PERFORMANCE OF BPK INSPECTORS REPRESENTATIVE OF RIAU PROVINCE DURING THE COVID-19 PANDEMIC Sanusi Ariyanto
EAJ (Economic and Accounting Journal) Vol 5, No 2 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i2.y2022.p174-195

Abstract

This research aimed to find out the influence of Standard Understanding of Government Accounting, Experience, and Technology as independent variables on the performance of Examiner as dependent variable at BPK Office, Riau Province. Descriptive method was used to find out this influence in the form of correlational study with quantitative approach. It was expected to obtain more accurate measurement result about the response given by respondents until the data in the form of numbers could be processed by using staticstics namely validity test, reliability test, and T and F hypothesis test. The population in this research were limited on the finance examiner (Auditor) of BPK Riau Province. The research sample used in this research were 30 respondents. The sample selection used questionnaire with liker scale. The data analysis was conducted at significant level 95%. The analysis instrument used in this research was regression analysis. The analysis result found out that the standard understanding of Government Accounting and Technology had positive influence on the performance while experience did not have influence on performance based on T-test. From F test, it was found that understanding of SAP, experience, and technology simultaneously and positively influence the performance of BPK Riau Province during the pandemic.
THE EFFECT OF STANDARD UNDERSTANDING OF GOVERNMENT ACCOUNTING, EXPERIENCE, AND ACCOUNTABILITY ON THE PERFORMANCE OF INSPECTORATE OFFICE STAFF IN RIAU PROVINCE Sanusi Ariyanto
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 12, No 2 (2023): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v12i2.60364

Abstract

The purpose of this study was to determine the effect of understanding government accounting standards, experience, and accountability on the performance of financial auditors at the  Riau Province Inspectorate. The variables in this study are the independent and dependent variables. The independent variables consist of understanding of accounting standards, experience, and accountability, while the dependent variable of this study is the performance of financial examiners. A descriptive method in the form of correlation studies with a quantitative approach is applied in this study to determine the effect between variables. The use of this method is expected to produce more accurate measurement results related to the responses given by respondents. The data in the form of numbers are then processed statistically by using validity, reliability tests, and hypothesis testing T and F. The population in this study was limited to only the financial examiners of the Riau Province Inspectorate. The research sample consisted of 34 financial examiners where they were given a questionnaire with a Likert scale. Data analysis was carried out at a significant level of 95% using regression analysis. The results of the analysis of this study found that the variables of experience, competence, and independence had a positive effect on performance. The t-test also revealed that experience, competence, and independence partially have a significant effect on performance. In the F test, the results show that experience, competence, and independence have a simultaneous effect on performance.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN PELALAWAN TAHUN 2018 Sanusi Ariyanto
VALUTA Vol. 6 No. 1 (2020): Valuta
Publisher : UIR Press

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

Abstract

Penelitian ini bertujuan untuk menguji secara empiris dampak penerapan Standar Akuntansi Pemerintahan (SAP) dan kompetensi Sumber Daya Manusia (SDM) pada kualitas laporan keuangan Pemerintah Kabupaten Pelalawan. Penelitian ini menggunakan sampel sebanyak 30 responden. Metode pengumpulan data menggunakan kuesioner, sedangkan teknik analisis data yang digunakan adalah uji validitas dan uji reliabilitas dan pengujian hipotesis dengan menggunakan analisis regresi berganda dengan bantuan SPSS. Hasil penelitian menunjukkan: (1) penerapan SAP berpengaruh positif terhadap kualitas laporan keuangan Pemerintah Kabupaten Tahun Anggaran 2017. Hal ini membuktikan bahwa semakin baik tingkat penerapan SAP yang dilakukan dalam penyusunan laporan keuangan, maka akan berdampak positif pada peningkatan kualitas laporan keuangan; (2) kompetensi SDM berpengaruh positif terhadap kualitas laporan keuangan Pemerintah Kabupaten Pelalawan Tahun Anggaran 2017. Semakin tinggi kompetensi SDM yang dimiliki seperti tingkat pengetahuan, keterampilan dan sikap perilaku dalam melaksanakan tugas dan tanggung jawab maka kualitas laporan keuangan yang dihasilkan cenderung semakin baik.
PENGARUH PELAKSANAAN REMOTE AUDIT TERHADAP KINERJA PEMERIKSA BPK PERWAKILAN PROVINSI RIAU SELAMA MASA PANDEMI Sanusi Ariyanto
Journal Of Islamic Finance And Accounting Research Vol. 1 No. 1 FEBRUARI (2022): JAFAR 2022
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2022.8827

Abstract

Penelitian ini bertujuan mengetahui Pengaruh Penggunaan Remote Audit terhadap Kinerja Pemeriksa pada Kantor BPK Provinsi Riau. Variabel yang di gunakan dalam penelitian terdiri atas variabel independen yaitu Penggunaan dan variabel dependen yakni kinerja pemeriksa keuangan pada masa Pandemi . Untuk mengetahui pengaruh tersebut digunakan metode deskriptif dalam bentuk studi pengaruh (correlation studies) dengan pendekatan kuantitatif, diharapkan akan didapatkan hasil pengukuran yang lebih akurat tentang respon yang diberikan oleh responden, sehingga data yang berbentuk angka tersebut dapat diolah dengan menggunakan statistik yaitu uji normalitas, uji validitas , reliabilitas serta uji hipotesa T dan F. Populasi dalam penelitian ini di batasi pada pemeriksa keuangan Kantor BPK Provinsi Riau. Sampel penelitian yang digunakan dalam penelitian ini berjumlah sebanyak 30 orang pemeriksa keuangan. Pengambilan sampel dalam menggunakan kuosioner yang mengunakan skala likert. Analisis data dilakukan pada taraf signifikan 95%. Alat analisis yang digunakan dalam penelitian adalah analisis regresi. Hasil analisis dari penelitian ini diketahui bahwa variabel Pelaksanaan Remote Audit berpengaruh positif terhadap Kinerja BPK Perwakilan Provinsi Riau Selama Masa Pandemi.
PENGARUH PRUDENCE DAN INTELEKTUAL CAPITAL TERHADAP MANAJEMEN LABA DENGAN VARIABEL KOMITE AUDIT SEBAGAI VARIABEL MODERASI Halimahtussakdiah Halimahtussakdiah; Sanusi Ariyanto; Alfi Nopriyanti
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.15250

Abstract

This study aims to analyze the influence of prudence and intellectual capital on earnings management, with the audit committee serving as a moderating variable. The research adopts a quantitative approach using regression analysis to examine data from companies listed on the Indonesia Stock Exchange. The results indicate that prudence has a positive and significant effect on earnings management practices, meaning that companies that are more cautious in managing profits tend to avoid earnings manipulation. On the other hand, intellectual capital does not have a significant impact on earnings management, suggesting that an increase in knowledge and innovation within the company does not necessarily reduce earnings management practices. Furthermore, the audit committee has been proven to strengthen the effect of prudence on earnings management but does not strengthen the effect of intellectual capital on earnings management. These findings highlight the important role of the audit committee in overseeing and enhancing the transparency of financial reporting while ensuring compliance with applicable accounting principles.
Pengaruh Corporate Social Responsibility Dan Green Investment Terhadap Pengungkapan Emisi Karbon Dengan Variabel Moderasi Kepemilikan Institusional Pada Sektor Energi Di BEI Halimahtussakdiah Halimahtussakdiah; Sanusi Ariyanto; Nur Syafika
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 6 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i6.9883

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR) dan Green Investment terhadap pengungkapan emisi karbon (Carbon Emission Disclosure), serta menguji peran moderasi kepemilikan institusional dalam hubungan tersebut. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode penelitian. Metode analisis yang digunakan adalah regresi data panel dengan pendekatan Moderated Regression Analysis (MRA) untuk menguji hubungan antarvariabel dan efek moderasi yang terjadi. Hasil penelitian menunjukkan bahwa CSR berpengaruh positif dan signifikan terhadap pengungkapan emisi karbon, menandakan bahwa semakin tinggi komitmen sosial perusahaan, semakin besar pula transparansi dalam pelaporan lingkungan. Sebaliknya, green investment berpengaruh negatif dan signifikan, yang menunjukkan bahwa investasi hijau belum sepenuhnya mencerminkan keterbukaan informasi emisi. Selain itu, kepemilikan institusional tidak terbukti memoderasi hubungan antara CSR dan green investment terhadap pengungkapan emisi karbon. Temuan ini mengindikasikan bahwa praktik keberlanjutan perusahaan belum sejalan dengan transparansi pelaporan, serta peran investor institusional masih perlu diperkuat untuk mendorong akuntabilitas informasi lingkungan.
Analysis of Acceptance Factors in the Use of the Village Financial System (Siskeudes): A TAM and TPB Approach Sanusi Ariyanto; Azwirman Azwirman; Fadhilah Sunny
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 1 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i1.1256

Abstract

This study aims to analyze the factors that influence the acceptance and use of the Village Financial System (Siskeudes), and to examine which theoretical approaches are most appropriate for investigating these acceptance factors. The study employs two theoretical models: the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB), incorporating variables such as ease of use, attitude, perceived usefulness, intention to use, normative perceptions, and continuous learning. The novelty of this research compared to previous studies lies in the addition of the continuous learning variable. Data were collected through questionnaires distributed directly to respondents. The sample consisted of 82 users of the Siskeudes application from various village governments in Pelalawan Regency. The data were analyzed using SPSS 20, employing both T-tests and F-tests. The results show that ease of use, usefulness, intention to use, normative perception, and continuous learning have a positive influence on the use of the Siskeudes application. However, attitude was found to have no significant effect on its usage. A key limitation of this study is that the sample was limited to village governments in a single regency.
Analysis of Acceptance Factors in the Use of the Village Financial System (Siskeudes): A TAM and TPB Approach Sanusi Ariyanto; Azwirman Azwirman; Fadhilah Sunny
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 1 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i1.1256

Abstract

This study aims to analyze the factors that influence the acceptance and use of the Village Financial System (Siskeudes), and to examine which theoretical approaches are most appropriate for investigating these acceptance factors. The study employs two theoretical models: the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB), incorporating variables such as ease of use, attitude, perceived usefulness, intention to use, normative perceptions, and continuous learning. The novelty of this research compared to previous studies lies in the addition of the continuous learning variable. Data were collected through questionnaires distributed directly to respondents. The sample consisted of 82 users of the Siskeudes application from various village governments in Pelalawan Regency. The data were analyzed using SPSS 20, employing both T-tests and F-tests. The results show that ease of use, usefulness, intention to use, normative perception, and continuous learning have a positive influence on the use of the Siskeudes application. However, attitude was found to have no significant effect on its usage. A key limitation of this study is that the sample was limited to village governments in a single regency.
THE INFLUENCE OF PSYCHOLOGY, PROFESSIONAL SCEPTICISM, AND AI ON AUDITOR PERFORMANCE WITH CONTINUOUS LEARNING MODERATION Sanusi Ariyanto; Azwirman Azwirman; Zulfina Mayang Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/aya3sz89

Abstract

Purpose:This study looks at how different psychological factors, professional scepticism, and the use of artificial intelligence (AI) affect how well auditors perform.It also considers how continuous learning plays a role in influencing these effects. Method:We collected data through a survey from auditors working in Public Accounting Firms (KAP) and the Audit Board of Indonesia (BPK).We used a statistical method called Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the software SmartPLS 4 to analyze the data. Findings:Psychological traits like confidence and emotional stability strongly help improve auditor performance.Professional scepticism also has a positive effect on audit results. However, using AI has a negative impact, which might be because auditors are relying too much on it or not ready for the technology. Continuous learning helps make the positive effects of psychology and scepticism stronger and weakens the negative effect of AI use. Implications: Based on the Theory of Planned Behaviour (TPB), the study suggests that audit organizations should include training on psychological readiness, scepticism, and technology skills in their ongoing learning programs. Novelty: This study brings together human, professional, and technological aspects into one model with continuous learning as a key factor.It offers a more complete view of how auditors perform in an environment that is increasingly using technology
DAMPAK EKONOMI DAN LINGKUNGAN DARI IMPLEMENTASI PAJAK KARBON: STUDI LITERATUR Sanusi Ariyanto
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/fscrh395

Abstract

Perubahan iklim telah menjadi salah satu tantangan global yang paling mendesak, mendorong pemerintah di seluruh dunia untuk menerapkan berbagai instrumen kebijakan yang bertujuan untuk mengurangi emisi gas rumah kaca (GRK). Di antara instrumen-instrumen ini, pajak karbon menonjol sebagai pendekatan berbasis pasar yang dirancang untuk menginternalisasi biaya lingkungan dari emisi karbon dan mendorong transisi berkelanjutan. Namun, konsekuensi ekonomi dan efektivitas kebijakan pajak karbon tetap menjadi subjek perdebatan yang berkelanjutan, dengan kekhawatiran tentang daya saing, keadilan, dan dampak sosial. Memahami manfaat lingkungan dan pertukaran ekonomi dari pajak karbon sangat penting untuk merancang kebijakan iklim yang efektif dan adil. Tujuan: Studi ini bertujuan untuk secara sistematis memeriksa dampak ekonomi dan lingkungan dari penerapan pajak karbon sebagai instrumen kebijakan untuk mengurangi perubahan iklim. Kerangka Teoretis: Analisis ini didasarkan pada ekonomi lingkungan dan teori kebijakan iklim, dengan fokus pada hipotesis dividen ganda, mekanisme penetapan harga karbon, dan konsep efisiensi ekonomi dan keadilan dalam perpajakan lingkungan. Kerangka kerja ini juga menggabungkan perspektif integrasi kebijakan dan gagasan transisi yang adil menuju ekonomi rendah karbon. Metode: Penelitian ini mengadopsi pendekatan Tinjauan Literatur Sistematis (SLR). Sebanyak 32 artikel ilmiah yang diterbitkan antara tahun 2015 dan 2025 dianalisis, yang bersumber dari basis data Scopus dan Web of Science. Kriteria inklusi meliputi studi empiris dan tinjauan yang ditinjau oleh rekan sejawat yang membahas aspek ekonomi dan lingkungan dari implementasi pajak karbon. Analisis ini mensintesis temuan secara kualitatif dan mengidentifikasi tren tematik serta kesenjangan penelitian. Hasil dan Diskusi: Temuan menunjukkan bahwa kebijakan pajak karbon umumnya efektif dalam mengurangi emisi gas rumah kaca (GRK), mendorong inovasi teknologi bersih, dan mempercepat peralihan ke ekonomi rendah karbon. Namun, implikasi ekonomi yang signifikan diamati, termasuk peningkatan biaya produksi, penurunan daya saing untuk industri yang intensif energi, dan potensi dampak regresif pada rumah tangga berpenghasilan rendah. Literatur menggarisbawahi perlunya desain kebijakan komprehensif yang menggabungkan skema kompensasi sosial, insentif inovasi, dan koordinasi internasional untuk mengurangi risiko kebocoran karbon. Secara khusus, masih terdapat kesenjangan penelitian mengenai efek spesifik di negara berkembang, integrasi dengan alat kebijakan iklim lainnya, dan implikasi jangka panjang terhadap ketahanan ekonomi. Implikasi Penelitian: Studi ini memberikan wawasan penting bagi para pembuat kebijakan dalam merancang sistem pajak karbon yang menyeimbangkan tujuan lingkungan dengan keberlanjutan ekonomi dan keadilan sosial. Hasil penelitian menekankan pentingnya langkah-langkah komplementer untuk meminimalkan dampak ekonomi yang merugikan dan memastikan transisi yang adil, terutama di negara-negara dengan perekonomian yang rentan. Orisinalitas/Nilai: Penelitian ini menawarkan sintesis sistematis dan terkini dari bukti empiris tentang konsekuensi ganda ekonomi dan lingkungan dari pajak karbon. Penelitian ini mengidentifikasi area penelitian yang kurang dieksplorasi, terutama mengenai negara berkembang dan integrasi kebijakan, yang berkontribusi pada perumusan kebijakan pajak karbon yang lebih efektif dan adil.
Co-Authors Alfi Nopriyanti Azwirman Azwirman Fadhilah Sunny Halimahtussakdiah Halimahtussakdiah Nur Syafika Zulfina Mayang Sari