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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
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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

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Pengaruh independensi, kompetensi, moral reasoning dan skeptisisme profesional auditor pemerintah terhadap kualitas audit laporan keuangan pemerintah daerah (studi empiris pada BPK RI perwakilan provinsi Riau) Eveline Roirianti Naibaho; Hardi '; 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

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Abstract

The purpose of this research to know the partial effect of independence, competence, moral reasoning and professional skepticism of government auditor to audit quality of local government financial statement. The technique used to collect the data in this research is using questionnaire which was sent directly to the BPK RI Representative of Riau Province. The total of respondents used in this research is 43 respondents (81.13%). The method of data analysis used is the multiple linear regression using SPSS (Statistical Product and Service Solutions) Version 17. The result of this research indicate that partially, independence, competence, and moral reasoning of government auditor have influence to audit quality of local government financial statement, while professional skepticism of government auditor does not have influence to audit quality of local government financial statement. The determination coefficient of this research is 77.6%. The four variables have influenced to the dependent variable at the same time as much as 77.6%, while 22.4% has influenced by another variable that is not explained in this research.Keywords : Audit Quality, Independence, Competence, Moral Reasoning, and Professional Skepticism.
PENGARUH AKUNTABILITAS, TRANSPARANSI DAN PENGAWASAN TERHADAP KINERJA ANGGARAN PADA PEMERINTAH DAERAH KABUPATEN KAMPAR Wanda Fernandes; Kennedy -; 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

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Abstract

This study aimed to examine the influence of Accountability, Transparency and Supervision  on the Performance of Budgetting of Kampar Government. This study was conducted at SKPD of Kampar Regency. The population in this study were employed who worked in the SKPD Kampar Regency (32 government agencies). The sampling method used in this study is purposive sampling method. The respondent in this study is the head of SKPD/ the head of financial, and PPK SKPD. The data used in this study were 60 data. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20.0. The result of this study indicated that the Accountability, the Transparency and The Supervision has significantly effect on effectiveness of the Performance Budgeting. The magnitude of the effect (R2) the Accountability, the Transparency and Supervision on the effectiveness of the Performance Budgeting area was 23%. While the remaining 77% is influenced by other independent variabel that are not observed in this study.   Keywords: Accountability, Transparency, Supervision, Performance, and Budgeting.
PENGARUH PEMAHAMAN AKUNTANSI, SISTEM AKUNTANSI KEUANGAN PEMERINTAH DAERAH DAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada skpd Kabupaten Indragiri Hilir) Aniftahudin '; Kamaliah '; 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

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Abstract

This study aims to determine the effect of understanding of accounting to the quality of financial reporting area, the effect of the accounting system of local government finance to the quality of financial reporting area and the influence of information technology areas of the quality of financial reporting area, and to determine the effect of understanding of accounting, financial accounting systems of local government and technology information on the quality of the financial reporting area. This study was included in the quantitative research. The sample is determined by using purposive sampling and sampling for each SKPD using the proportional method. The sample in this study were 81. Data were analyzed using multiple regression with SPSS version 20.0. The results show that understanding of accounting positive effect on quality of financial reporting area, System of financial accounting of local governments positive effect on the quality of regional financial reports, and information technology affects positive on the quality of financial reporting area, and understanding of accounting, financial accounting systems of local government, information technology affect the quality of financial reporting.Keywords : Understanding Accounting, Financial Accounting System of Local Government, Information Technology, and Quality Regions Financial Statements.
PENGARUH PENGAWASAN MELEKAT, PENGAWASAN FUNGSIONAL, PENGAWASAN PREVENTIF, PENGAWASAN DETEKTIF DAN PENGANGGARAN BERBASIS KINERJA TERHADAP EFEKTIVITAS PENGENDALIAN ANGGARAN (Studi Empiris Pada SKPD Provinsi Riau) Voadhe Dendi; Kamaliah '; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research was conducted on employees SKPD Riau Province. This research was included in the quantitative research. The type of data used in this research is the primary data by source. And then, in data collections sampling was conducted with a purposive sampling method (Sugiyono,2012: 392) with respondents as many as 81 employees who working in SKPD Riau Province. Data were analyzed using multiple regression with SPSS version 20.This research aimed to know the influence of the Attached Supervision, Functional Supervision, Preventive Supervision, Detective Supervision and Performance-baced Budgeting to the Effectiveness of budget control. The main problem that researcher descriptions are as follows: to see how many significant relationship between the dependent variable to the independent variable.The results of this research showed that Attached Supervision influence to the Effectiveness of budget control, Functional Supervision does not affect to the Effectiveness of budget control, Preventive Supervision does not affect to the Effectiveness of budget control, Detective Supervision does not affect to the Effectiveness of budget control and Performance-baced Budgeting does not affect to the Effectiveness of budget control.Keywords: Effectiveness of budget control, Attached Supervision, Functional Supervision, Preventive Supervision, Detective Supervision.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI TERHADAP KINERJA INSTANSI PEMERINTAH (Studi Pada Satuan Kerja Perangkat Daerah Kota Payakumbuh) Adif Putra Zodia; Kamaliah -; 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

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Abstract

This study aimed to examine the influence of information technology, the internal control system and organizational commitmenton on the SKPD performance. This study was conducted at SKPD of Payakumbuh city. The population in this study were employed who worked in the SKPD Payakumbuh city (30 government agencies). The sampling method used in this study is saturated sampling method. The respondent in this study is the head of SKPD, secretary of SKP, treasurer of SKPD and the head of financial, . The sample used in this study were 120 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20.0 The result of this study indicated that the influence of information technology has not effect on SKPD performance. While the internal control system and organizational commitmenton has effect on SKPD performance. The magnitude of the effect (R2) the influence of information technology, the internal control system and organizational commitmenton on the SKPD performance area was 62,1%. While the remaining 37,9% is influenced by other independent variabel that are not observed in this study.Keywords: information, technology, internal control, commitmenton, performance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI PADA OPD KABUPATEN KUANTAN SINGINGI) Julian Dini Astari; Raja Adri Satriawan Surya; 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

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Abstract

This study aims to determine the effect of information asymmetry, rule enforcement, the effectiveness of internal control, unethical behavior, suitability of compensation , and the morality of apparatus towards the tendency of accounting fraud. The population in this study were employees in 26 organizations of Kuantan Singingi District. While the respondents consist of head of sub division of finance, Activity Technical Activity Officer (PPTK), and finance staff totaling 72 people. The method used in this study is purposive sampling. The data were analyzed using multiple regression method using SPSS version 21. The result of the research proves that (1) the information asymmetry does not influence the tendency of accounting fraud, (2) the rule enforcement influences the tendency of accounting fraud, (3) the effectiveness of internal control influence the tendency of accounting fraud, (4) unethical behavior has an effect on the tendency of accounting fraud, (5) suitability of compensation has no effect on the tendency of accounting fraud, (6) the morality of the apparatus has an effect on the tendency of accounting fraud. Based on the results of determination coefficient test or R 2 of 0.531 indicates that the tendency of accounting fraud influenced 53.1% by information asymteri, rule enforcement, effectiveness of internal control, unethical behavior, suitability of compensation, and morality of apparatus. While the remaining 46.9% influenced by other variablesKeywords : Information asymmetry, rule enforcement, the effectiveness of internal control, unethical behavior, suitability of compensation, morality of apparatus, tendency of accounting fraud
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEMERINTAH DAERAH (Study Empiris Pada SKPD Kabupaten Indragiri Hulu) Melvi Olinda; Vince Ratnawati; 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

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Abstract

This study aimed to examine the influence of the good government, internal control, organization culture, leadership style, organization commitment on governance performance. The population in this study were employed who worked in the SKPD Kabupaten Indragiri Hulu (30 government agencies). The sampling method used in this study is proportioned stratified random sampling method. The respondent in this study is the employee Eselon III and Eselon IV SKPD,. The sample used in this study were 100 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20.0. The result of this study indicated that the good governance, internal control, leadership style, organization commitment has significantly effect on local government performence. Whereas the organizational culture does not affect the performance of local governments. The magnitude of the effect (R2) the good governance, internal control, organization culture, leadership style, organization commitment, the performance of local governments was ,53%. While the remaining 47% is influenced by other independent variabel that are not observed in this study.Keywords: good government, internal control, organization culture, leadership style, organization commitment.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN DAN PENEKANAN TERHADAP SENJANGAN ANGGARAN DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI (Studi Empiris Pada OPD Kota Dumai Agnes Teri Saptaria; Zulbahridar Zulbahridar; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The Purpose of this research is to examine : 1). The effect of budgetary participation on budgetary slack 2). The effect of budget goal clarity on budgetary slack 3). The effect of budget emphasis on budgetary slack 4). The effect of budgetary participation on budgetary slack with locus of control as moderating variable 5). The effect of budget goal clarity on budgetary slack with locus of control as moderating variable. 6). The effect of budget emphasis on budgetary slack with locus of control as moderating variable. The population on this study is Regional Working Units (OPD) at Dumai. This sample in this study was taken with a purposive sampling method. The sample in this study are performance of the district unit Dumai which amounted to 32 respondents. Data collections techniques used multiple regression analysis and moderating variable test analysis where processed using SPSS. The result of this study show that budgetary participation and budget emphasis significant influence on budgetary slack and then budget goal clarity doesn’t influence on budgetary slack. After that, variable locus of control moderate the effect of the budgetary participation, budget goal clarity and budget emphasis on budgetary slack. The amount of influence (????2) obtained at 0.618 or 61,8%. This means that 61,8% of budgetary slack by the value the independent variable, namely budget participation, budget goal clarity,budget emphasis and locus of control. While the remaining 31,2% is explained by other variables not examined in this study.Keywords: Participation, Clarity, Emphasis¸ Slack and Locus
PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, RASIO HUTANG DAN PROFITABILITAS TERHADAP TARIF PAJAK EFEKTIF (Studi Empiris pada Perusahaan Perbankanyang terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Khurin’in Kurnia Putri; Raja Adri Satriawan Surya; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The aim of this study is to examine the effect of corporate governance, firm size, debt ratio and profitability on effective tax rate on banking companies listed in IDX (Indonesia Stock Exchange) during the period 2013-2015.The sample in this study consisted of 23 banking companies in IDX (Indonesia Stock Exchange) during the period 2013-2015 were selected based on certain criteria by using purposive sampling. With 3-year observation period for the sample amounted to 69 samples. The analytical method used is multiple linear regression analysis with t test and the coefficient of determination were processed using SPSS program. The partial regression test (t test) proves that corporate governance, firm size and debt ratio has significant negative effect to effective tax rate. While profitability has significant positive effect to effective tax rate.The results of the coefficient determination (R²) showed that 59,7% of the variation in effective tax rate can be explained by the independent variable, while the remaining 40.3% is explained by other variables that are not in this study.Keywords: effective tax rate, corporate governance, firm size, debt ratio, profitability
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TRHADAP KINERJA APARAT PEMERINTAH DAERAH (STUDI EMPIRIS PADA SKPD KABUPATEN KAMPAR) Della Adriadiva; 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

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Abstract

Local government management of accountability , not separated from the local government budget. In the planning of budget there are some characteristic purpose of the budget that is budgetary participation, budget clarity, budget feedback, budget evaluation, and budget goal difficulties. The existence of the budget’s purpose will clearly facilitate individuals to draw up the target budget.The purpose of this study was to re-examine the effect of budgetary goal characteristics to the performaance of local government. This study performed on local government in SKPD Kampar Regency with the second, third, and fourth echelon position. The object of this study is SKPD Kampar regency. Primary data collection method conducted with survey technique by providing questions to respondents by the questionnaire and the total of questionnaire is 108.The result of this study showed that budgetary goal characteristics (budgetary participation, budget clarity, budget feedback, budget evaluation) had a positive and signifikan effect in performance of local government. While difficulties in the budget’s purpose doesn’t had significant effects on the performance of local government of Kampar Regency.Keywords: Budgetary, Performance of Local Government.
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