Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

5.483

P-Index

This Author published in this journals

All Journal AKUNTABILITAS Jurnal Ekonomi Juara: Jurnal Riset Akuntansi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Akuntansi dan Ekonomika Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan SEIKO : Journal of Management & Business JRA: Jurnal Riset Akuntansi Jurnal Aplikasi Akuntansi Bilancia : Jurnal Ilmiah Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Neraca Peradaban Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Akuntansi Keuangan dan Bisnis Economic Reviews Journal PEKBIS QISTINA: Jurnal Multidisiplin Indonesia Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Journal of Humanities Education Management Accounting and Transportation Journal of Education Transportation and Business

Rheny Afriana Hanif

Unknown Affiliation

Author-ID : 5905862

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Physics Social Sciences Transportation Other

Published : 91 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4 5

Gaya Kepemimpinan, Asimetri Informasi dan Ketaatan Aturan Pada Kecurangan Akuntansi: Perilaku Tidak Etis Sebagai Mediasi Yesi Mutia Basri; Yuhelmi; Rheny Afriana Hanif
Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i1.3467

The goal of this study is to see how leadership style, knowledge asymmetry, and regulatory compliance affect accounting fraud, using unethical behavior as a mediating variable. In this study, the Kuansing Regency Government's State Civil Apparatus population was used. ASN served as the sampler for the purpose of purposeful sampling. The information was gathered using a questionnaire that was mailed to the study's participants. The findings of data processing utilizing Warp PLS reveal that Leadership Style and Information Asymmetry have an impact on accounting fraud, but that compliance with accounting rules has no impact. The findings also suggest that unethical behavior mediates the association between accounting fraud and leadership style, information asymmetry, and rule compliance.

PENGARUH KEPERILAKUAN ORGANISASI TERHADAP KEGUNAAN SISTEM AKUNTANSI KEUANGAN RUMAH SAKIT DENGAN KONFLIK KOGNITIF DAN AFEKTIF SEBAGAI VARIABEL INTERVENING (STUDI PADA RUMAH SAKIT PEMERINTAH DI KOTA PEKANBARU) Rheny Afriana Hanif; R. Adri Satriawan '; Triyanto Hadi Saputra
Jurnal Ekonomi Vol 22, No 2 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This research aims to test the influence of organizational behavior factors including support, utilization of technology, clarity of purpose and usefulness of training system of financial accounting of hospital, as well as the indirect effects of cognitive and affective conflict conflict in system implementation with regard to the individual issues that did not happen the rejection system developed.. This research was conducted in the city of Pekanbaru with the respondent Employees the financial section of the hospital. The sample in this study is taken by the method of Random sampling a number of 160 respondents of the Finance Manager population numbers. Research methods used in this study using quantitative research methods and analysis of the path (path analysis) to test the hypothesis that applied. The results showed that the clarity of the objective effect on cognitive conflict with sig. 0.000. Clarity of purpose to affective conflict with sig. 0.000. Support supervisor, clarity of purpose and training as well as affective conflict affect the usefulness of the financial accounting of hospital system with sig. each 0,049; 0.31; 0,19; 0.000. Both cognitive and affective conflict can be penyela between the relationship of organizational behavior and usability of financial accounting system in hospitals.Kata Kunci : organizational behavior Factors, cognitive, affective conflict conflict, financial accounting of hospital system.

AUDIT FEE, JASA SELAIN AUDIT, PROFIL KANTOR AKUNTAN PUBLIK, LAMANYA HUBUNGAN AUDIT DENGAN KLIEN TERHADAP INDEPENDENSI AKUNTAN PUBLIK DI PEKANBARU DAN MEDAN Rheny Afriana Hanif; Elwina Putri '
Jurnal Ekonomi Vol 22, No 3 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The study was conducted using a survey method for public accounting firms in the region Pekanbaru and Medan. The study aims to find evidence of the audit fee, services beside the audit, public accountant office profile, and the duration or assignation of audit to public accountant independency. The population in the study were accountant public in Pekanbaru and Medan. Sample taken amoundted to 26 public accounting firms in Pekanbaru and Padang with 130 respondents. Types of data used are primary data by the method of data collection using questionnaire. The method of data analysis used in this study is multiple regression with the help of software SPSS version 17.00. The results showed that the use of audit fee, services beside the audit, public accountant office profile, and the duration or assignation of audit effect on public accountant independency with a significance value of 0.000, 0.030, 0.054 and 0.000. The value Alpha egual to 0.05. The value of Ajusted R squareis equal to 0.615, which means 61.5% of independent variables in the study was able to influence the dependent variable, while the remaining 38.5% is explained by other variables not included in this study, as: relation of effort with client , office public accountant size measure, etc.Kata Kunci : Audit fee, services beside the audit, public accountant profile, the duration or assignation of audit, independence.

THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY TO FIRM VALUE WITH PROFITABILITY AND LEVERAGE AS A MODERATING VARIABLE ( STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2012 ) Putri Yuliana Mandasari; Kamaliah '; Rheny Afriana Hanif
Jurnal Ekonomi Vol 21, No 04 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The aims of this research are to know ;1) the influence of corporate socialresponsibility (CSR) to firm value,and, 2) the influence of profitability andleverage as the moderating variables in relation between corporate socialresponsibility and firm value. The research sample is manufacturing sector inperiod 2010-2012 by using purposive sampling method. There are 37 companiesfulfilling criterion as this research sample. The research data was analyzed usingmoderated regression analysis with SPSS version 17.0.The results of this research showid that corporate social responsibility had apositive effect on firm value. For moderating proxies by return on asset andleverage proxies by debt to equity ratio were not a moderating variable inrelation between CSR and firm value.Keyword : Corporate Social Responsibility, Firm Value, Profitability, andLeverage.

Pengaruh kecerdasan emosional dan kepribadian terhadap tingkat pemahaman akuntansi (studi empiris pada mahasiswa akuntansi fakultas ekonomi universitas riau) Febri Yulisa; Kamaliah '; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

This study aims to determine how the effect of the variable component ofemotional intelligence is self awareness, self regulation, motivation, empathy, social skills and personality to the level understanding of accountancy.Measuring instrument to measure storey level understanding of accountancy is average point of accountancy that is PA1, PA2, AK1, AK2, AKL1, AKL2, AU1, AU2, and TA. As for the population in this study was a class of 2010 student of Accounting Department of Economics, University of Riau, amounting to 316 students, and in this study as the samples totaling 76 students using Slovin formula. Analysis of the data used is descriptive analysis, as it also uses the quantitative analysis using multiple linear regression with the help of SPSS program version 20.00.From the test results have shown that the introduction of the variable selfawareness has no effect on the level understanding of accounting, whereas for the variable self regulation, motivation, empathy and social skills as well as personality influence on level of understanding accounting.Many other factors which influence storey level understanding of accountancy factors like mental stress, and etc. Result of this research can give contribution to university in order to compiling curriculum and can give input to the student in order to developing emotional intelligence.Keywords: self awareness, self regulation, motivation, empathy, social skills, personality, level understanding of accountancy.

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, INSENTIF DAN DESENTRALISASI TERHADAP KINERJA PEGAWAI BIDANG KEUANGAN SATUAN KERJA PERANGKAT DAERAH (Studi pada Pemerintahan Daerah Kota Pekanbaru) Tri Suci Dayanti; Raja Adri Satriawan; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

The purpose of this study was to identify and analyze the effect of budget participation, budget goal clarity, incentives and decentralization on the performance of the financial sector employees work unit area of Pekanbaru. The population to be used in this research is that there are local government officials in the regional work units (SKPD) Pekanbaru. Determination of the sample in this study using purposive sampling method for the election that meets the desired criteria researchers. The sample in this study is a government employee who was in the finance department which consists of a head of the division / Head of finance, treasurer and finance department staff totaling 74 people. Analysis of the data used is multiple regression (multiple regression) assisted with SPSS Windows Ver 17. The results of this study prove that budget participation did not affect the performance of employees in finance SKPD Regional Government Pekanbaru. While the budget goal clarity, incentives and decentralization significant effect on the performance of employees in finance SKPD Regional Government Pekanbaru.Keywords: Participation Budgeting, Clarity Budget Targets, Incentives, Decentralization, Performance.

PENGARUH KEBUTUHAN MEMILIKI NPWP, KEMUDAHAN DALAM PERPAJAKAN, DAN PEMAHAMAN WAJIB PAJAK TERHADAP KEPEMILIKAN NOMOR POKOK WAJIB PAJAK (NPWP) (Studi Empiris Pada Pengusaha UMKM di Kota Pekanbaru) Lega Bestari; Yessi Mutia Basri; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

This study aimed to examine the effect caused by the need to have a TIN , convenience in taxation , taxpayers understanding to the ownership TIN. This study used a simple technique accidental sampling with a sample of 100 people who have been determined based on those results slovin formula . Data collection techniques in this study is a questionnaire , the data is processed using Logistic Regression with SPSS version 20 .The results of the testing that has been done , that factor does not affect the need to have a TIN to ownership variables NPWP . While the convenience in taxation factor and tax payers understanding factors affect the ownership TIN variables.Keywords : Needs to have a TIN , convenience in taxation , and understanding taxpayars, ownership taxpayer identification number (TIN)

PENGARUH UKURAN PERUSAHAAN KLIEN, PERGANTIAN MANAJEMEN, KEPEMILIKAN INSTITUSIONAL, RENTABILITAS DAN KOMPLEKSITAS PERUSAHAAN TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2016) Widy Ayu Ocktaviany; Hardi Hardi; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

This study aims to examine the effect of client’s size, change in management, institutional ownership, rentability and company’s complexity on auditor switching. This quantitave research used secondary data of companies listed in Indonesia Stock Exchange in 2011-2016. The analytical technique that is used to perform the hypothesis testing in purposive sampling with some criterias, therefore, the number of samples obtained were 117 samples from 19 companies. The data was analyzed using logistic regression method by SPSS (Statistical Product and Service Solution) version 25. The result of this study indicated that client’s size, change in management, and company’s complexity influence the auditor switching in the companies, while the institutional ownership and rentability don’t influence the auditor switching in the companies. The amount of coefficient determination (r2 ) of the influence of client’s size, change in management, institutional ownership, rentability, and company’s complexity on auditor switching was 68,8% meanwhile, the 31,2% left is probably influenced by the other variables which are not included in this study.Keywords: auditor switching, client’s size, change in management, institutional ownership, rentability, company’s complexity

FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS (studi empiris pada KPP Pratama Pekanbaru Tampan) Weni Khastuti; Enni Savitri; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

The purpose of this study was to examines the influence paying tax awareness, knowledge and understanding of tax regulation, a good perception of the effectiveness of the taxation system, the quality of tax services on the willingness to pay taxes of an personal taxpayer who performs work free. Sampling techniques in the study was probability sampling. To better represent the researchers took a sample of 78 respondents with Slovin formula calculations. This study uses quantitative methods, where the data obtained from distributing questionnaires to the taxpayer who performs registered in KPP Pratama Tampan, Pekanbaru. Test statistic used is multiple linear regression test, and data obtained were processed using SPSS 20.0. Statistical software. Based on the results of research that conducted, found the coefficient of determination (Adj. R²) of 0.581. That means 58,1% of the willingness to pay taxes influenced by paying tax awareness, knowledge and understanding of tax regulation, a good perception of the effectiveness of the taxation system,the quality of tax services. The independent variable in this study paying tax awareness, knowledge and understanding of tax regulation,the quality of tax serviceshad a significant influence on the willingness to pay taxes. Then independent variable a good perception of the effectiveness of the taxation system doesn't influence on the willingness to pay taxes of an personal taxpayer who performs work free.Keywords: Willingness, awareness, knowledge, perception and quality

Pengaruh anggaran berbasis kinerja, sistem akuntansi keuangan daerah, sistem informasi pengelolaan keuangan daerah, dan penerapan good goverment terhadap penilaian satuan kerja perangkat daerah (studi pemerintahan di kabupaten indragiri hulu) Rico Ales Sandra; Kennedy '; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

This study aimed to examine the effect of performance-based budgeting, the financial accounting system, financial management information systems and the application of good government on performance appraisal work unit area in Indragiri Hulu.The data in this study were collected by using a survey method with the help of a questionnaire research instruments totaling 72 pieces were distributed directly to 24 working units that exist in the upstream Indragiri Hulu addressed directly to the chief financial officer, treasurer, and staff compiler financial statements work on the local work force. The data in this study will be analyzed using multiple linear regression with the help of SPSS software version 17.0. To test the validity and reliability of research instrument used Pearson correlation and Cronvach Alpha. Besides, it is also done testing data normalization using a normal probability plot.The results of this study indicate that the performance-based budgeting, the financial accounting system, financial management information systems and the application of good government and a significant positive effect on performance appraisal work unit area.Keywords: Performance-based budgeting, the financial accounting system, financial management information systems area, the application of good government, performance assessment work unit area

Co-Authors ', Desmiyawati ', Kamaliah Abdurrahman, Rezi Abid Ilmun Fisabil Adif Putra Zodia Adry Melani Sihotang Agnes Teri Saptaria Agus Alifia Putri Al Azhar-A Alfiati Silfi Algenti Zurlaili Sofia Andayani, Putri Fifi Andreas Andreas Angelisa, Ellen Angriani, Salsabila Risma Aniftahudin ' Annisa ' Athena, Maria Eliza Azwir Nasir Charli Andreas Saragih, Charli Andreas Delia - Della Adriadiva Desmiyawati Dinda Niagara Ermaja Dizza Yolanda Dumex Bahari Nasution Dwi Laksita Nalurita Edfan Darlis Elfika Apriani Ellen Angelisa Elwina Putri ' EMRINALDI NUR DP Emrinaldi Nur DP Enni Savitri Enni Savitri Eveline Roirianti Naibaho Fadli Harahap, Fadli Fajar Odiatma Fajar Odiatma Febdwi Suryani Febri Yulisa Febrika Fajrin, Febrika Febriyanti, Anna Hardi ' Hardi Hardi Hariadi Yasni Haryanti Ismalia Hidayatika R Fredlina Dwitami Edla Ienne Yoseria Putri Istighfar, Luhur Joe sugandi Julian Dini Astari Jun Friday Kamaliah ' Kamaliah - Kamaliah Kamaliah Kamaliah Kamaliah Kapian Nursewan, Kapian Kennedy ' Kennedy - Kennedy -, Kennedy Kennedy, Kennedy Khairini, Renny Khurin’in Kurnia Putri Komala Sari, Sri Ratna Lega Bestari Lia Rahani Alafiah Lili Suryani Manihuruk, Keyko Artazenia Masruroh, Sekar Luluk Maulana, Rio Dimas Melvi Olinda Naftali Destira Natalia Nana Alhusna Nasrizal Nasrizal Nasrizal, Nasrizal Nasution, Dumex Bahari Natya Sekar Arum, Natya Sekar Ngadiomo Siburian, Mario Niken Anindhita Novita Indrawati Nur Azlina Nur Azlina Nur ‘Ain, Masyithah Nurmah, Rahmawati Yulijah Odiatma, Fajar Pakpahan, Dian Lamsihar Panjaitan, Erika Eva Jayanti Pratama, Dimas Adytia Prihet Hayezca Rizal Putra, Junialdi Eka Putri Yuliana Mandasari Qiyah, Barotitta R. Adri Satriawan ' Raja Adri Satriawan Raja Adri Satriawan Surya Raja Adri Setiawan, Raja Adri Ria Nelly Sari Rico Ales Sandra Ridwan, Izzah Aulia Ruhul Fitrios Safitri, Meilina Salami.JS Fajriana Sandi Prasetyo Sari, Nanda Rakhmata SATRIYAS ILYAS Sem Paulus Silalahi Septiani, Susi Shafitri, Nurul Siti Kholifatin Alfisyah Suharti Syahnasthalia Syahnasthalia Taufeni Taufik Tri Suci Dayanti Triyanto Hadi Saputra Veriansyah Veriansyah Verya, Endi Vince Ratnawati Voadhe Dendi Wanda Fernandes Weni Khastuti Widy Ayu Ocktaviany Widya Arisza Septyaningtyas Wielda Permata Sari Wisti, Rizky Fitria Yesi Mutia Basri Yesi Mutia Basri Yessi Mutia Basri Yuhelmi Yuhelmi Yuliza Yuliza Yuneita Anisma Yusralaini Yusralaini Yusralaini Yusralaini, Yusralaini Zirman Zirman Zirman Zirman, Zirman Zulbahridar Zulbahridar

Title

Found 91 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 91 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 91 Documents
Search