Article Per Year (5 Year)
p-Index From 2020 - 2025
1.116
P-Index
This Author published in this journals
All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) BALANCE Jurnal Akuntansi dan Bisnis International Journal of Economics Development Research (IJEDR) INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Riset Akuntansi dan Auditing
ariyanto, sanusi
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
PENGGUNAAN MODEL EKONOMETRIKA UNTUK MENENTUKAN INSENTIF PERPAJAKAN BAGI INVESTOR DAN PENGARUHNYA BAGI INVESTASI ariyanto, sanusi
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 1 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i1.7642

Abstract

This research aims to determine the effect of tax incentives for investors to invest their capital in Indonesia and calculate how many tax incentives can be given to investors. Methodology, The method used is a literature review using multiple linear analysis econometric models. Meanwhile, to test the correlation between incentives and investment in the textile sector in 2020-2021. Results, the of multiple econometric model calculations with existing data, the tax incentive amount is 73.7, with an unpredictable random error (?). Meanwhile, from the correlation test, it was found that tax incentives do not affect investment in the textile industry sector.
Implementation of Big Data and Technology in Improving The Quality of Auditor's Audit Results (Case Study at BPK The Riau Province) Ariyanto, Sanusi
Jurnal Riset Akuntansi dan Auditing Vol 11 No 2 (2024): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v11i2.667

Abstract

This study aimed to determine the effects of data science implementation and examiner performance technology at the government auditor's office. The variables were data science and technology, and the performance of financial examiners as a dependent variable during the pandemic. A descriptive method in the form of correlation studies with a quantitative approach was used to determine the effect. It is expected that more accurate measurement results about the responses given by respondents would be obtained so that data in the form of numbers could be processed using statistics, namely normality tests, tests of validity, reliability, and hypothesis testing. This study's population was confined to the financial examiners of the government auditor office, with the sample consisting of 43 auditors. A google form questionnaire with a likert scale was used for sampling. The data were analyzed at a 95% significance level. Regression analysis was employed as an analytical tool in this study. The novelty of this research is how the use of big data and technology has a vital role in auditing, especially remote audits because it does not allow for field inspections during the pandemic. Result of this study, the big data and technology variables had a beneficial impact on the quality of government auditors during the pandemic period. Abstrak - Tujuan dari penelitian ini adalah untuk mengetahui pengaruh implementasi ilmu data dan teknologi kinerja pemeriksa pada kantor auditor pemerintah. Variabel penelitiannya meliputi variabel independen seperti data science dan teknologi, serta variabel dependen yaitu kinerja pemeriksa keuangan pada masa pandemi. Untuk mengetahui pengaruhnya digunakan metode deskriptif berupa studi korelasional dengan pendekatan kuantitatif. Diharapkan diperoleh hasil pengukuran yang lebih akurat terhadap tanggapan yang diberikan responden, sehingga data yang berupa angka-angka dapat diolah dengan menggunakan statistik yaitu uji normalitas, uji validitas, reliabilitas, dan uji hipotesis. Populasi penelitian ini dibatasi pada pemeriksa keuangan pada kantor auditor pemerintah. Sampel penelitian penelitian ini terdiri dari 43 auditor. Kuesioner formulir google dengan skala likert digunakan untuk pengambilan sampel. Data dianalisis pada tingkat signifikansi 95%. Analisis regresi digunakan sebagai alat analisis dalam penelitian ini. Kebaruan dari penelitian ini adalah bagaimana penggunaan big data dan teknologi memiliki peran yang sangat vital dalam audit, terutama penggunaan audit jarak jauh karena tidak memungkinkan dilakukannya inspeksi lapangan di masa pandemi. Hasil penelitian variabel data dan teknologi memberikan dampak positif terhadap kualitas auditor pemerintah pada masa pandemic.
The Role of Employee Perceptions and Environmental Consciousness in Organizational Performance: Exploring the Moderating Effects of Communication Ariyanto, Sanusi; Halimahtussakdiah, Halimahtussakdiah; Hidayat, Rizki; Walmashitoh, Suranti
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 6 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i6.7030

Abstract

The objective of this study was to analyze the impact of employee perceptions and environmental consciousness on performance, taking into account communication as a moderating factor. The study utilized a questionnaire survey to validate its hypotheses and focused on employees in companies located in Riau, Batam, Medan, and Jakarta. Purposive convenience sampling was used, involving 132 participants. The findings revealed that both perception and environmental consciousness influence performance. Furthermore, communication affected performance directly but did not moderate the relationship between employee perceptions, environmental consciousness, and performance.
Analysis of Acceptance Factors in the Use of the Village Financial System (Siskeudes): A TAM and TPB Approach Ariyanto, Sanusi; Azwirman, Azwirman; Sunny, Fadhilah
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.
PENGGUNAAN MODEL EKONOMETRIKA UNTUK MENENTUKAN INSENTIF PERPAJAKAN BAGI INVESTOR DAN PENGARUHNYA BAGI INVESTASI Ariyanto, Sanusi
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 14, No 1 (2025): Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjunpura
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v14i1.75629

Abstract

Tujuan: Penelitian ini bertujuan untuk mengetahui pengaruh insentif perpajakan bagi investor agar dapat menanamkan modalnya di Indonesia dan menghitung berapa insentif perpajakan yang bisa diberikan kepada investor. Methodologi: Metode yang digunakan adalah dengan literatur review dengan menggunakan model ekonometrika analisis linear berganda. Sementara untuk uji korelasi antara insentif dengan invesstasi sector tekstil tahun 2020-2021Hasil: Dari hasil perhitungan model ekonometrika berganda dengan data yang ada maka diperoleh besaran insentif perpajakan adalah sebesar 73.7, dengan kesalahan acak (ε) yang tidak dapat diprediksi. Sementara dari uji korelasi didapat bahwa insentif perpajakan tidak mempengaruhi investasi sector industry tekstil.
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 Ariyanto, Sanusi
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.
Co-Authors Azwirman Azwirman Halimahtussakdiah, Halimahtussakdiah Hidayat, Rizki Sunny, Fadhilah Walmashitoh, Suranti