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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Journal of Accounting and Investment JIA (Jurnal Ilmiah Akuntansi) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Hariadi Yasni, Hariadi
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN, DAN DESENTRALISASI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SKPD BENGKALIS) Putra, Boby Arona; Hasan, Amir; Yasni, Hariadi
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

The purpose ofthis study was toobserve the effect ofbudget goal clarity, accounting controls, reporting systems, and decentralization on performance accountability ofgovernment agencies. The sample inthis study wasthe head of the finance department dina and work units. Methods of data analysis using multiple linear regression. Based on the research results, obtained t value variable budget goal clarity at 2.482 and 0.018 significance. Thus, the t (2.482) > t table (2.024) and significance (0.018) < 0.05. It means that the budget goal clarity affect the performance accountability of government agencies. Then obtained t value accounting control variables at 0.423 and 0.675 significance. Thus, the t (0.423) < t table (2.024) and significance (0.675) > 0.05. Meaning that accounting control does not affect the performance accountability of government agencies. Subsequently obtained t value of 2.119 reporting system variables and significance of 0.041. Thus, the t (2.119) > t table (2.024) and significance (0.041) < 0.05. It means reporting system affect the performance accountability of government agencies. And obtained the decentralization variable t value of 2.563 and 0.014 significance. Thus, the t (2.563) > t table (2.024) and significance (0.014) < 0.05. That is decentralization affect the performance accountability of government agencies. The percentage of the effect of budget goal clarity, accounting controls, reporting systems, and decentralization on accountability for performance by 66,1%.Keywords: Budgeting, Controlling, Accounting, Decentralization And Performance
Government Budget Absorption: A Study on The Reallocation and Refocus of the COVID-19 Budget Basri, Yesi Mutia; Gusnardi, Gusnardi; Yasni, Hariadi
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.38747

Abstract

Low absorption of  Covid 19 budget causes problems for the government. This study examines the influence of regulation, budget execution, utilization of information technology, and leadership commitment to the absorption of the Covid 19 budget in the Provincial Government of Riau. The population in this study were all Regional Apparatus Organization (OPD) in the Riau Provincial Government. The sampling technique used is purposive sampling with OPD criteria using the Covid 19 budget. Respondents in this study are budget managers. A total of 68 people participated in this study. Data analysis with PLS shows that regulation, budget implementation, and the use of information technology affect the absorption of the Covid 19 budget. Meanwhile, the leadership's commitment does not affect the absorption of the Covid 19 budget. This research has contributed to the Riau Provincial government in formulating budget use policies.
Do organizational justice and leadership trust improve village-owned enterprises performance? organizational learning as mediating Basri, Yesi Mutia; Anatasya, Salsa Diva; Yasni, Hariadi; Taufik, Taufeni; Putra, Atiton Martwo; Lutviana, Ika; Dewi, Rafina; Indra Praja, Damara Putri Hestia
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20838

Abstract

Research aims: This research aims to investigate the effects of organizational justice, trust in leadership, and organizational learning on the performance of Indonesian village-owned enterprises (VOEs).Design/Methodology/Approach: The data for this study were collected using a questionnaire survey to 855 respondents affiliated with VOEs in the regencies of Kuantan Singingi, Rokan Hulu, Meranti, and Indragiri Hilir. The data analysis was performed utilizing SmartPLS, a software tool often employed in academic research for structural equation modeling and path analysis.Research findings: The study's findings uncovered notable positive correlations between organizational justice and trust in leadership with the performance of VOEs. Furthermore, organizational learning served as a mediator in the correlation between organizational justice or trust in leadership and the performance of VOEs.Theoretical contribution/Originality: According to the principles of social exchange theory, individuals are more likely to exhibit increased levels of contribution and commitment towards their organization when they see fair treatment and possess a sense of trust in their leaders.Practitioner/Policy implication: This study highlights the significance of establishing a trustworthy atmosphere inside virtual organizational environments of VOEs to foster organizational learning and performance.Research limitation/Implication: By promoting fair practices, building trust in leadership, and encouraging continuous learning, VOEs can improve their organizational performance.
APAKAH MATERIALISME DAN BUDAYA ORGANISASI BERPENGARUH TERHADAP TERJADINYA KECURANGAN? PERAN RELIGIUSITAS SEBAGAI MODERASI: DO MATERIALISM AND ORGANIZATIONAL CULTURE INFLUENCE THE OCCURRENCE OF FRAUD? THE ROLE OF RELIGIOSITY AS MODERATION Fadhillah, Muhammad Yafi; Yesi Mutia Basri; Yasni, Hariadi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.3.447-461

Abstract

Fraud is an unlawful act and deed that commonly occurs in an organization or company. The purpose of this study is to see how the influence of materialism, organizational culture, materialism moderated by religiosity and organizational culture moderated by religiosity on fraud in ASN Pekanbaru City Government. The population in this study was the State Civil Apparatus (ASN) in the Pekanbaru City Government, which was 7164 people. This study uses a quantitative method. The sampling technique used purposive sampling, with the characteristics of ASN who have positions. The data collection technique used a questionnaire by distributing questionnaires via google forms. There were 118 questionnaires analyzed. The results of data analysis using SmartPLS 3.0 showed that materialism had no effect, organizational culture had a negative effect, religiosity strengthened the influence of materialism, religiosity strengthened the influence of organizational culture on the tendency of fraud in ASN Pekanbaru City Government. The results of this study are expected to contribute to the government in efforts to reduce and prevent fraudulent acts, especially in the government sector.
Co-Authors Amir Hasan Anatasya, Salsa Diva Boby Arona Putra, Boby Arona Dewi, Rafina Fadhillah, Muhammad Yafi Gusnardi, Gusnardi Indra Praja, Damara Putri Hestia Lutviana, Ika Putra, Atiton Martwo Taufeni Taufik Yesi Mutia Basri