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INDONESIA
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)
Published by Universitas Riau
ISSN : 23374314     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi berisikan artikel tentang hasil penelitian dan gagasan konseptual, kajian danaplikasi teori, tinjauan kepustakaan, resensi buku baru dalam bidang akuntansi dan keuangan
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Articles 8 Documents
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Search results for , issue " Vol 7, No 2 (2019)" : 8 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK (STUDI EMPIRIS WAJIB PAJAK ORANG PRIBADI NON KARYAWAN) Sa’diah, Naila; Sari, Ria Nelly; Ratnawati, Vince
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 7, No 2 (2019)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aims to provide empirical evidence to examine the influence of knowledge and understanding of taxation regulations, tax socialization on the willingness to pay taxes. Influence of knowledge and understanding of tax regulations, tax socialization on awareness of paying taxes. The influence of tax awareness on the willingness to pay taxes. The influence of awareness of paying taxes as an intervening between knowledge and understanding of tax regulations, the effect of tax socialization on the willingness to pay taxes. As well as the influence of financial conditions and the effectiveness of the tax system as a moderation between awareness of paying taxes on the willingness to pay taxes. The population in this study were all non-employee personal taxpayers registered at the Senapelan Primary and Tax Service Office in Pekanbaru totaling 40,852 taxpayers. The minimum sample limit in this study according to the Slovin formula is 100 individual non-taxpayers. However, to strengthen respondents' responses, researchers distributed 150 questionnaires. The questionnaires were returned and 127 questionnaires could be used, the researchers increased the number of samples to 127 respondents, with sampling technique, convenience sampling. Data analysis in this study used Partial Least Square (PLS) approach. PLS is a model of Structural Equation Modeling (SEM) based on components or variants.The results of the study show that knowledge and understanding of taxation regulations do not directly affect the willingness to pay taxes. Tax socialization has a direct positive effect on the willingness to pay taxes. Knowledge and understanding of tax regulations have a direct positive effect on awareness of paying taxes. Tax socialization has a direct positive effect on awareness of paying taxes. Awareness of paying taxes has a direct positive effect on the willingness to pay taxes. Awareness of paying taxes mediates the relationship of knowledge and understanding of tax regulations with the willingness to pay taxes. Awareness of paying taxes does not mediate the relationship of tax socialization with the willingness to pay taxes. Financial conditions moderate the relationship of awareness of paying taxes with the willingness to pay taxes. The effectiveness of the tax system does not moderate the relationship of awareness of paying taxes with the willingness to pay taxes.
PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016 DAN 2017 Amarakamini, Ni Putu; Suryani, Elly
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 7, No 2 (2019)
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Abstract

Financial statements are prepared to give information about the condition of a company and are an important communication tool between management and stakeholders. Fraud especially, over financial statements occurs because of the motivation and encouragement of various parties, both from within and outside the company. The occurrence of fraud also arises because of a conflict of interest between the agent and the principal. The Association of Certified Fraud Examiners (ACFE) said that the manufacturing industry is ranked second as the most frequent fraud in the world. This study aims to determine fraud pentagon factors (pressure, opportunity, rationalization, ability, and arrogance) and fraudulent financial statements. This study also aims to investigate the influence of the fraud pentagon on fraudulent financial statements in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016 and 2017. This study uses secondary data from the annual report of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016 and 2017. The number of samples used was 102 companies and data processing was carried out using Eviews version 10. Based on the test results, fraud pentagon simultaneously has a significant effect on fraudulent financial statements. Partially it can be concluded that rationalization has a positive effect on fraudulent financial statements and opportunity has a significant negative effect on the fraudulent financial statement. While the variables of pressure, capability, and arrogance do not affect the fraudulent financial statement.
FAKTOR - FAKTOR YANG MEMPENGARUHI TERJADINYA KECURANGAN (FRAUD) PADA PENGADAAN BARANG DAN JASA DI KABUPATEN PELALAWAN (Studi Empiris Pada Kabupaten Pelalawan) Gusnita, Jumeilia; Hasan, Amir; Rasuli, M.
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 7, No 2 (2019)
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This study aims to examine the influence of factors such as Quality of Procurement of Goods / Services Committee, Procurement of Goods / Services Environment, Income of Procurement of Goods / Services Committee, Procurement of Goods and Services System and Procedure, Procurement of Goods / Services Ethics, to Fraud in Procurement of Goods / Services to Pelalawan Government Agencies and test whether there are differences in assessment between Respondents of Internal Agencies and BPKP Auditors.The results of the study indicate that both simultaneous / combined tests are carried out in whole / combined and separately, it is known that the Quality of Procurement Committees, Procurement Committee Procurement, Procurement System and Procedure, Procurement Ethics, and Procurement Environment simultaneously have a significant effect on fraud in the procurement of goods / services to Pelalawan Government Agencies. Lastly, the tests carried out as a whole / combined all variables have a positive effect on fraud in the process of procurement of goods / services. Whereas if the test is carried out separately, based on respondents from internal parties, all independent variables significantly influence the dependent variable. Referring to previous research research methods that use questionnaires still cannot explain the factors that influence fraud in the procurement of goods / services more "blurred". The real difference between the results of this study with previous research, confirms that the practice of fraud / fraud in each of the different scopes will produce different results.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA USAHA KECIL DAN MENEGAH (UKM) DI PROVINSI RIAU (Pada Sektor Industri Pengolahan Kelapa Sawit) Caylina, Elgi; Sari, Ria Nelly; Anugerah, Rita
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 7, No 2 (2019)
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Small and medium enterprises (SMEs) have an important role in economic development in Indonesia. The increasing number of SMEs has caused competition to become increasingly fierce. Especially SMEs in the palm oil processing industry sector, because to make SMEs can maintain their existence and expand their business in the face of more severe challenges, appropriate strategies are needed. Performance measurement for SMEs is still not well established such as performance measurement in large companies. This paper aims to determine the factors that affect the performance of SMEs with several variables such as entrepreneurship, innovation, market orientation and sustainability aspects. Thus the method used in this study is a quantitative method by conducting a survey of Small and Medium Enterprises (SMEs) in the palm oil processing industry sector in Riau Province. The results of this study are the variables used in this study where each factor has a significant positive correlation to the performance of SMEs. This research is expected to contribute as literature used by academics and SMEs to effectively measure the performance of SMEs, especially in a competitive environment.
IMPLEMENTASI KEBIJAKAN ALOKASI DANA DESA DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA (Studi Empiris pada Kecamatan Kuantan Tengah Kab. Kuantan Singingi) Ilham, Elfi; Kamaliah, Kamaliah; Rifqi, Ahmad
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 7, No 2 (2019)
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This study aims to determine the effect of communication, bureaucratic structure, implementing attitude, environmental conditions and the size and objectives of the policy on the implementation of the Village Fund Allocation policy in 20 villages in the Central Kuantan Subdistrict of Kuantan Singingi Regency. The population in this study were all villages located in Kuantan Tengah District, Kuantan Singingi Regency, while the respondents consisted of 6 people, namely the Village Head, Village Secretary, Village Treasurer, LPMD, BPD, and Community Leaders, so that the population was 120 people. The sampling method used in this study is saturated sampling method or census method, namely the overall population method. Thus, the number of sampling taken is all members of the population as many as 120 people as respondents. This study uses primary data obtained from questionnaires to respondents. The statistical method used to test the research hypothesis is multiple regression method with software assistance (Statistical Product and Service Solution) version 22.0. The results of the study prove that communication, bureaucratic structure, implementing attitudes, environmental conditions and policy measures and objectives influence the implementation of the Village Fund Allocation policy
IMPLEMENTASI PP NO 46 TAHUN 2013 TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA JAMBI Tiswiyanti, Wiwik; Wendry, Widyasari
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 7, No 2 (2019)
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The research aims to analyze the effect of the implementation of PP No. 46 of 2013 towards taxpayer compliance in MSMEs in the city of Jambi. The population in this research is Clothing UMKM which consists of UMKM Cloth Songket and Embroidered UMKM in Jambi City as tax objects Government Regulation No. 46 of 2013. With a sample of 30 UMKM. Data was collected using a questionnaire. Data analysis techniques using Simple Regression Analysis. The research results show that the Implementation of Government Regulation No. 46 has a positive effect on the compliance of taxpayers who can be appointed the value of t count is greater than the value of t table that is 3.73 1> 2.045 and the significance of 0.001 is less than 0.005 which indicates that the Implementation of PP No. 46 of 2013 has an effect on taxpayer compliance.
PENGARUH PENGETAHUAN DAN PEMAHAMAN TENTANG PERATURAN PERPAJAKAN, SOSIALISASI PAJAK, KONDISI KEUANGAN DAN EFEKTIVITAS SISTEM PERPAJAKAN TERHADAP KEMAUAN MEMBAYAR PAJAK BADAN DENGAN KESADARAN MEMBAYAR PAJAK SEBAGAI VARIABEL INTERVENING (Pada KPP Pratama Dumai & KPP Pratama Kuala Tungkal Jambi) Liza, Sri Neva; Andreas, Andreas; Savitri, Enni
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 7, No 2 (2019)
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This study aims to analyze the Effect of Knowledge and Understanding of Tax Regulations, Tax Dissemination, Financial Conditions and the Effectiveness of the Taxation System to Tax Paying willingness and Tax Paying Awareness as Intervening Variables. Endogenous variables in this study are Tax Paying Willingness and Tax Paying Awareness. Exogenous variables are Knowledge and Understanding of Tax Regulations, Tax socialization, Financial Conditions and effectiveness of Taxation Systems. The population of this study is corporate taxpayers in Dumai and Jambi. While the sample of this study is the corporate taxpayer registered in Directorate General of Taxes in Pratama Dumai and Pratama Kuala Tungkal Jambi are 197 respondents. Data analysis in this study used the Structural Equation Model with the warp PLS 5.0.The results of the study show that in model 1: knowledge and understanding of tax regulations and financial conditions affect the Tax Paying Awareness. Model 2: knowledge and understanding of tax regulations and tax socialization affect Tax Paying willingness. Model 3: Tax Paying Awareness intervenes in the relationship between knowledge and understanding of tax regulations on Tax Paying willingness. But the Tax Paying Awareness does not interfere with the relationship between tax socialization, financial conditions and the effectiveness of the taxation system on Tax Paying willingness. Model 4: Tax Paying Awareness affects the Tax Paying willingness.
PENGARUH ENTREPRENEURIAL ORIENTATION DAN MARKET ORIENTATION TERHADAP KINERJA UKM INDUSTRI PENGOLAHAN KELAPA SAWIT DI PROVINSI RIAU MELALUI INOVASI SEBAGAI VARIABEL MEDIASI Putri, Hidayatna; Sari, Ria Nelly; Ratnawati, Vince
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 7, No 2 (2019)
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The main objective of this study is to examine the general pattern of the relationship between the concept of entrepreneurial orientation, market orientation, innovation, and organizational performance in small and medium enterprise. It analyzes the mediating effects of innovation within the context of entrepreneurial firm’s palm oil in Riau, an emerging economy. This study empirically analyzes the impact of strategic orientation on firm performance through innovation with sample of 179 SMEs’s palm oil in Riau. To test the proposed model, Warp PLS 6.0 is used. The result shows that entrepreneurial and market orientation impacts performance directly and enhances firm performance through the mediation of innovation as partial mediation. The author find an interesting interplay between entrepreneurial orientation, market orientation, innovation, and organizational performance that can be very usefull to better understand how to improve firm performance. Several works have studied strategic orientation but without specifying this nature in both orientations. More recent empirically-based studies conceptualize and refer to spesific orientations. This study aims also to develop a better understanding of how entrepreneurial orientation and market orientation impacts on the performanceof SMEs and how these relationship is mediated by innovation.

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