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Yesi Mutia Basri
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Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Published by Universitas Riau
ISSN : 27212416     EISSN : 27211819     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Jurnal Current diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau secara berkala 3 (tiga) kali dalam setahun yaitu bulan Maret, Juli dan November. Jurnal Current bertujuan untuk mempublikasikan hasil penelitian, pengkajian dan pengembangan terkait isu-isu terkini di bidang Akuntansi dan Bisnis, sehingga dapat memberikan kontribusi bagi keilmuan, praktek dan profesi akuntansi. Penerbitan Jurnal Current dilakukan setelah melalui proses peer review. Jurnal Current menerima naskah penelitian yang bersifat kuantitatif maupun kualitatif yang termasuk dalam berbagai skop kajian di bidang Akuntansi Publik, Corporate Governance, Perpajakan, Auditing, Sistem Informasi Akuntansi, Akuntansi Internasional, Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Keperilakuan, Akuntansi Syariah.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 297 Documents
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PENTINGNYA PENGAWASAN, KETAATAN PERATURAN, KEJELASAN SASARAN ANGGARAN, DAN PEMANFAATAN TEKNOLOGI INFORMASI PADA AKUNTABILITAS KINERJA INSTANSI PEMERINTAH : THE IMPORTANCE OF SUPERVISION, REGULATION COMPLIANCE, CLARITY OF BUDGET TARGETS, AND UTILIZATION OF INFORMATION TECHNOLOGY IN GOVERNMENT AGENCY PERFORMANCE ACCOUNTABILITY Khairani, Annisa; Wancik, Zulkifli; Oktarida, Anggeraini
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.5.3.516-533

Abstract

This research aims to determine the impact of the Role of Government Internal Supervisory Apparatus, Compliance with Regulations, Clarity of Budget Targets, and Utilization of Information Technology on the Performance Accountability of Government Agencies within the Regional Apparatus Organization of Palembang City. The methodology used is a quantitative approach, collecting data primarily from Regional Apparatus Organization in Palembang City. A total of 124 responses were gathered from 26 selected samples out of distributed questionnaires. The research employs multiple linear regression analysis with IBM SPSS version 27 to conduct hypothesis testing. The analysis show that the variables—Role of Government Internal Supervisory Apparatus, Compliance with Regulations, Clarity of Budget Targets, and Utilization of Information Technology—have a significant influence on the Performance Accountability of Government Agencies in Palembang City.
DETERMINAN OPINI AUDIT ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH PROVINSI DI INDONESIA: DETERMINANTS OF AUDIT OPINION ON LOCAL GOVERMENT FINANCIAL STATEMENTS IN PROVINCES IN INDONESIA Prahatiwi, Nur Hanny; Periansya, Periansya; Aryani, Yuli Antina
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.5.3.584-598

Abstract

The primary objective of this research is to examine which factors among legal compliance, internal control systems, and audit recommendation follow-ups exert the strongest impact on auditor opinions regarding Indonesian provincial governments between 2018 and 2022. The investigation relies on secondary data sources, specifically drawing from two key documents: the Semester II Audit Results Overview Report issued by BPK RI and the Compilation of Audit Recommendation Follow-up Monitoring Results spanning 2018-2022, accessed through BPK RI's media center. The research encompasses all 34 Provincial Financial Statements (LKPDs) across Indonesia as its sample population. Statistical analysis was conducted through binary logistic regression methodology, utilizing SPSS version 25 software. The findings reveal that when examined individually, neither the internal control system nor legal compliance demonstrated significant influence on audit opinions. However, the follow-up of audit recommendations, when analyzed separately, showed a meaningful impact on audit outcomes. When all three variables were considered collectively, the research discovered that internal control systems, legal compliance, and audit recommendation follow-ups jointly influenced the resulting audit opinions.
DETERMINAN PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM: DIMODERASI OLEH SISTEM PENGENDALIAN INTERNAL : DETERMINANTS OF PUBLIC SERVICE AGENCY FINANCIAL MANAGEMENT: MODERATED BY THE INTERNAL CONTROL SYSTEM Fathul Bahri; Azlina, Nur; Nasir, Azwir
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.5.3.423-446

Abstract

Financial management is a key aspect of organizational success, including the Regional Public Service Agency (BLUD) which has autonomy in financial and operational management. This study aims to analyze the effect of Transparency, Accountability, Quality of Human Resources, and Accounting Information Systems on BLUD Puskesmas Financial Management with Internal Control System as a moderating variable. The study was conducted at BLUD Puskesmas in the coastal areas of Riau Province, namely Meranti Islands Regency, Bengkalis Regency, and Dumai City, using the Probability Sampling method with cluster sampling technique and involving 152 respondents from 38 puskesmas. Data were collected through questionnaires and analyzed using the SEM-PLS method. The results showed that Transparency, Accountability, Quality of Human Resources, and Accounting Information Systems had a significant effect on financial management. The Internal Control System is proven to moderate the effect of Transparency and Accountability on financial management, but does not moderate the relationship between the Quality of Human Resources and Accounting Information Systems on financial management. These findings are expected to be the basis for developing better BLUD financial management theory and practice in the future.
GOOD CORPORATE GOVERNANCE PADA BUMN DI SUMATERA BARAT: GOOD CORPORATE GOVERNANCE IN STATE-OWNED ENTERPRISES IN WEST SUMATERA Safitri Nelaz, Yolanda; Junita, Dewi
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.5.3.462-476

Abstract

Good Corporate Governance (GCG) is a system and process implemented by companies to ensure accountable, transparent, and responsible management. Effective GCG implementation can increase investors, stakeholders, and public trust in the company. This study aims to analyze the influence of these four variables on the implementation of GCG in companies. The research uses the Quesioner survey data collection method to BUMN in Padang, Indonesia. The data were then analyzed using multiple linear regression analysis. The results of this study showed that management commitment, internal audit competency and audit service quality have significant effect on GCG. However, the results of this study failed to prove the influence of organizational culture on GCG.
FAKTOR PENGHINDARAN PAJAK: ANALISIS TERHADAP FINANCIAL DISTRESS, SALES GROWTH, DAN PERAN KOMISARIS INDEPENDEN : TAX AVOIDANCE FACTORS: ANALYSIS OF FINANCIAL DISTRESS, SALES GROWTH, AND THE ROLE OF INDEPENDENT COMMISSIONERS Yulianti, Nur Wachidah; Pratiwi, Adelia
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.5.3.477-488

Abstract

This research aims to examine the influence of financial distress, sales growth, environmental uncertainty and independent commissioners on tax avoidance. The population in this research are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during the 2019-2023 period. This research uses the purposive sampling method. Based on the specified sample criteria, a total of 110 samples were obtained that could be processed. This research is quantitative research and the data analysis method used is multiple linear regression analysis. The results of this research show that financial distress and sales growth had a positive effect on tax avoidance. Meanwhile, environmental uncertainty did not affect tax avoidance and independent commissioners had a negative effect on tax avoidance. This research has a contribution for the government in formulating tax policies.
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.
PERAN MODERASI HEDGING TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN BADAN USAHA MILIK NEGARA (BUMN) : THE ROLE OF HEDGING MODERATION ON FINANCIAL DISTRESS IN STATE-OWNED ENTERPRISES Herawati, Yesi; Dewi, Nurrahma
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.5.3.534-547

Abstract

Financial distress is one of the early signs of bankruptcy. A company that experiences financial distress continuously will have difficulty meeting its financial obligations. If this continues, it will lead to the bankruptcy of the company. This study aims to determine the condition of financial distress in State-Owned Enterprises in the non-banking sector listed on the Indonesia Stock Exchange in 2018-2022. The independent variables are growth opportunity and leverage, the dependent variable is financial distress, while the moderation variable is hedging. Population in State-Owned Enterprises in the non-banking sector. The sample used is nonprobability sampling with a saturated sampling technique. The data analysis method uses Partial Least Square (PLS). The results of this study show that growth opportunities and leverage have an impact on financial distress. Morover, hedging had strengtnes the relation between growth opportunities, leverage and financial distress. Furthermore, this research is expected to be able to add insight and encourage companies to make policies and decisions that are right and careful in running their companies so that the company does not experience bankruptcy.
PELAKSANAAN E-GOVERNMENT PADA PEMERINTAH DAERAH DI INDONESIA: KEMANDIRIAN DAERAH SEBAGAI VARIABEL MODERASI: IMPLEMENTATION OF E-GOVERNMENT IN REGIONAL GOVERNMENT IN INDONESIA: REGIONAL INDEPENDENCE AS A MODERATING VARIABLE Ilma, Arini Ilma; Basri, Yesi Mutia; Azlina, Nur
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.723-739

Abstract

The purpose of this study was to determine the effect of region, local revenue, and population on the implementation of E-Government with regional independence as an intervening variable. In determining the sample, this study used a purposive sampling technique, namely sampling using criteria based on research policies. Observation data of 123 were taken from 41 districts/cities from a 3 (three) year observation period starting from 2020-2022. The type of data used is quantitative data sourced from secondary sources. Data analysis used multiple linear regression and Conditional Process Analysis from Hayes. The results of the study showed that region, local revenue, and population influenced the implementation of E-Government. Regional independence moderates the effect of local revenue and population on the implementation of E-Government. Meanwhile, regional independence does not moderate the effect of the region on the implementation of E-Government. This study contributes to local governments in the implementation of e-government
TINDAK LANJUT HASIL AUDIT DAN TRANSPARANSI, PENGARUHNYA TERHADAP TINGKAT KORUPSI DI INDONESIA : FOLLOW-UP ON AUDIT RESULTS AND TRANSPARENCY, ITS INFLUENCE ON THE LEVEL OF CORRUPTION IN INDONESIA Aprillia, Dhea; Periansya, Periansya; Aryani, Yuli Antina
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.694-707

Abstract

A case study of corruption cases handled by the Corruption Eradication Commission in 2018–2022 seeks to determine the impact of transparency on the level of corruption and the effects of follow-up activities on audit results. Secondary data for this study came from sources such as the KPK Financial Report, provincial government websites, and the BPK RI Audit Result Report and Summary of Semester II Audit Results. This study covers the 2018–2022 fiscal years, using 33 research samples and focusing on 34 provinces in Indonesia. Using SPSS version 25, we conducted multiple linear regression analyses to test the hypotheses. According to the study findings, transparency and follow-up on audit findings both have a positive and substantial effect on the level of corruption. At the same time, openness and the amount of time spent following up on audit findings affect the prevalence of corruption
PERAN PENGENDALIAN INTERNAL, INTEGRITAS, DAN PROFESIONALISME DALAM MENCEGAH KECURANGAN APARATUR SIPIL NEGARA PEMERINTAH PROVINSI RIAU: THE ROLE OF INTERNAL CONTROL, INTEGRITY, AND PROFESSIONALISM IN PREVENTING FRAUD IN THE STATE CIVIL APPARATUS OF THE GOVERNMENT OF RIAU PROVINCE Kurniawan, Raja M.Mubyansa; Anugerah, Rita; Wiguna, Meilda
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.708-722

Abstract

There is a lot of fraud that harms an organization, especially the Regional Apparatus Organization (ASN). One form of fraud that often occurs is corruption, therefore fraud must be prevented through fraud prevention. The purpose of this study is to evaluate and assess how internal control, integrity, independence, and professionalism affect the prevention of fraud in the province of Riau regional apparatus organizations. 756 state government servants with positions in echelons 2, 3, and 4 in 46 Regional Apparatus Organizations (OPD) in the province of Riau made up the study's population. Purposive sampling was employed in the sampling procedure. 184 civil personnel with jobs in 46 OPDs made up the study's sample size. Multiple linear analysis techniques are used in the data processing procedure. The findings demonstrated that fraud prevention was impacted by internal control, honesty, independence, and professionalism in the Riau Province Regional Apparatus Organization. Based on the findings of this investigation in order to stop, steer clear of, and reduce fraud charges, leaders should be able to focus on the state of ASN related to Internal Control. Integrity, Independence, and Professionalism of ASN

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