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All Journal Jurnal Siasat Bisnis Jurnal Ekonomi JAM Jurnal Dinamika Akuntansi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Infestasi Jurnal Kajian Akuntansi Jurnal Akuntansi dan Ekonomika Jurnal Aplikasi Akuntansi Kajian Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Akuntansi dan Teknologi Informasi Journal of Financial and Behavioural Accounting Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting Research, Organization and Economics (JAROE) Accounting Analysis Journal
Zarefar, Arumega
Fakultas Ekonomi Dan Bisnis, Universitas Riau
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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PENGARUH PENERAPAN PRINSIP-PRINSIP GOOD GOVERNANCE TERHADAP KINERJA PEMERINTAH DESA (Studi Empiris Pada Desa di Kabupaten Kepulaun Meranti) Findayani Igus Tusanti; Basri Mutia Yesi; Zarefar Arumega
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to prove empirically the influence of the principles of goodgovernance on the performance of the village government. The population of this study isthe village government in the Kepulauan Meranti Regency. The research sample usedpurposive sampling, namely all villages in Tebing Tinggi District, Tebing Tinggi Baratand Rangsang Barat District of Meranti Islands, which amounted to 31 villages. Datawas collected through surveys by distributing questionnaires, where the respondents werevillage heads, village secretaries, heads of financial affairs and 124 general affairsheads. The analytical method used in this study is multiple regression analysis. Theanalytical tool used is Statistical Product and Service Solution (SPSS) version 23.0. Thevariables used are transparency, accountability, community participation and justice asindependent variables. While the performance of the village government as the dependentvariable. The results of the study show that transparency, accountability, communityparticipation and justice have a positive effect on the performance of the villagegovernment.Keywords : Transparency, Accountability, Community Participation, Justice, VillageGovernment Performance.
PENGARUH PERENCANAAN ANGGARAN, PENCATATAN ADMINISTRASI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENYERAPAN ANGGARAN (STUDI PADA OPD PROVINSI RIAU) Farhan, Putra Bayu; Kennedy, Kennedy; Arumega, Zarefar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The financial realization number and physical of the Riau Regional Budget are still low because the absorption capacity has only reached 68.2% and physically 75% of the target that should have been achieved at least 90%. Several different variables have been tested by several previous researchers associated with budget absorption. The purpose of this study was to test the correlation of 3 (three) independent variables, namely variable x (budget planning, administrative records and human resource competence) with 1 (one) dependent variable, namely variable y (budget absorption) in OPD Riau Province using 3 (three) hypotheses. The method used in this study is a survey method with the respondent is the head of the department / agency, treasurer of expenditure and head of department in OPD Riau Province. The survey was conducted for 52 (fiftytwo) days with a participation rate of 82.72%. The data were processed and analyzed using SPSS version 25. The data were analyzed to test the hypothesis using multiple linear regression analysis. The results of this study indicate that budget planning, administrative records, and human resource competence affect budget absorption.Keywords: Budget Planning, Administrative Records, Competency Of Human Resources, Budget Absorption.
Co-Authors Adri Satriawan Surya Anak Agung Istri Sri Wiadnyani Armadani, Armadani Atika Zarefar Azka Amila Azwir Nasir Basri Mutia Yesi Cecep Kusmana Claudia Aprilla Pardede Deni Harianto Devi Safitri Evi Anita Susanti. S Fany Audia Irjanti Farhan Bayu Putra Farhan, Putra Bayu Fidela Raniah Sawity Findayani Igus Tusanti Gusharita, Ulpa Gustriani, Bunga Yefita Hamidi, Barzan Ishak, Khodijah Kennedy Kennedy Kennedy Kennedy Kennedy, Kennedy Luthfia Putri Salsabila Mayla Khoiriyah Mela, Nanda Fito Monica Cindy Nadya Fatinah Humaira Novita Indrawati Nurul Aini Yolanda Oktari, Vera Putra Bayu Farhan Putri, Tri i Aulia R Adri Satriawan R Adri Surya R. Adri Satriawan Surya R. Adri Satriawan Surya Raja Adri Satriawan Raja Adri Satriawan Putra Raja Adri Satriawan Surya Raja Adri Satriawan Surya Ramaiyanti, Sinta Reski Jarwono Siahaan, Imelda Sinta Ramaiyanti Sinta Ramaiyanti Surya Adri Satriawan Raja Surya, R.Adri Setiawan Tjiptohadi Sawarjuwono Ulfa Afifah Ulfa Afifah Ulfa Afifah, Ulfa Vera Oktari Vera Oktari Vera Oktari Vince Ratnawati Violla Yumitri Vivi Rizkiana Aprilla Yulia Ratna Sari Yuneita Anisma Yusralaini Yusralaini, Yusralaini Zirman Zirman, Zirman