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PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS PENJUALAN DENGAN PENGENDALIAN INTERN SEBAGAI VARIABEL INTERVENING (SURVEI PADA KERAJINAN BATIK DI KOTA JAMBI) Herawaty, Netty; Sari, Rizki Yuli
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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The purpose of this research is to analyze the influence of Accounting InformationSystems on Sales Effectiveness with Internal Control as Intervening Variable. Theanalysis method of research comprises influence test using multiple regressionanalysis, t-test, F-test, coefficient of determination. The research data are obtainedby questioner directly to the respondents. There are 39 batik craftsmen in Jambi city.The result of this research indicate that Accounting Information System has asignificant positive on Internal Control. Internal Control does not have influencesignificantly toward on Sales Effectiveness. and Accounting Information systemhave a significant positive on Sales Effectiveness as intervening variable.meanwhile, on the simultaneity test, all independent variables have a positive effecton Sales Effectiveness. (Survey on Batik Craft in Jambi City).

PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PERUSAHAAN: PEMBELAJARAN ORGANISASI DAN INOVASI SEBAGAI VARIABEL INTERVENING (STUDI PADA BANK PERKREDITAN RAKYAT (BPR) KOTA PEKANBARU) Ningrum, Indah Sawitri; Sari, Ria Nelly; Susilatri, Susilatri
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 1 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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The research aims to determine the effect of management control systems on firm performance mediated by organizational learning and innovation. This research uses sampling census method. The population in this study is the existing Rural Credit Bank which is represented by middle managers and top managers at each existing Rural Bank. The data collection technique used is by distributing questionnaires. Data analysis technique using Structural Equation Modeling-Partial Least Square (SEM-PLS) with Warppls version 5. The result of hypothesis testing in this research indicates that 1) management control system influence to firm performance, 2) management control system influence to organizational learning , 3) organizational learning has an effect on to innovation, 4) innovation influence to firm performance, 5) management control system which mediated by innovation has no effect to firm performance, 6) management control system mediated by organizational and innovation learning have positive and significant effect to firm performance.

PENGARUH MODERASI BUDAYA ORGANISASI DAN KOMITMEN ORGANISASI TERHADAP HUBUNGAN PENERAPAN SISTEM AKUNTANSI PEMERINTAH, PARTISIPASI PENYUSUNAN ANGGARAN DAN KINERJA APARAT PEMERINTAH DAERAH (Studi Empiris Pada SKPD Pemerintah Provinsi Riau) Raharjo, Niko Dwi; Taufik, Taufeni; Ratnawati, Vince
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This study was aimed at finding out the effect of Implementation governmentaccounting system on performance of government apparatus. the effect ofparticipation in budget preparation on performance of government apparatus, theeffect of organizational culture to correlation Implementation government accountingsystem with performance of government apparatus, the effect of organizationalcommitment to correlation implementation government accounting system withperformance of government apparatus, the effect of organizational culture tocorrelation participation in budget preparation with performance of governmentapparatus, the effect of organizational commitment to correlation participation inbudget preparation with performance of government apparatus on ProvincialGovernment of Riau. This study belongs to quantitative research. The sample wasdetermined by purposive sampling technique. Collecting data using primary datacollection, this study uses questioner for 120 respondents. The data analysis wasdone by using multiple regression and Moderate Regression Analysis (MRA) withthe help of SPSS software. The result of this study showed: (1) Implementationgovernment accounting system had a positive and significant effect on performanceof government apparatus; (2) participation in budget preparation had a positive andsignificant effect on performance of government apparatus; (3) organizational culturevariable as mediating the effect of Implementation government accounting systemon performance of government apparatus, (4) organizational commitment variableas mediating the effect of implementation government accounting system onperformance of government apparatus; (5) organizational culture variable asmediating the effect of participation in budget preparation on performance ofgovernment apparatus, (6) organizational commitment variable as mediating theeffect participation in budget preparation on performance of government apparatuson Provincial Government of Riau.

PENGARUH PENGANGGARAN PARTISIPATIF, KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL PEMERINTAH KABUPATEN ACEH UTARA Muzahid, Mukhlisul
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This study aims to test empirically the effects of participatory budgeting, budget goalclarity either simultaneously or partially on the managerial performance of localgovernment in North Aceh District. The analysis tool is multiple regression analysistechnique to measure how much the effect of participatory budgeting, budget goalclarity simultaneously and partially on managerial performance in North AcehDistrict. Respondents are 32 respondents, because it is believed that they have awide access in processing of budget. The source of the data are primary datathrough questionnaires and interviews. The results of this study have showed thatparticipatory budgeting and budget goal clarity effect on managerial performancesimultaneous, and participatory budgeting and budget goal clarity positive effect onmanagerial performance of the district government partially. The results haveexpected to be a reference and consideration for local governments, especially thedistrict that participatory budgeting and budget goal clarity can be applied in thebudgeting process.

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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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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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)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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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.

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Home Page

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Contact Name Dr.Gusnardi,SE.,MSi.,Ak

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Location Kota pekanbaru, Riau INDONESIA

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Contact Name
Dr.Gusnardi,SE.,MSi.,Ak

Contact Email
-

Phone
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Journal Mail Official
jurnal_akuntansi@yahoo.co.id

Editorial Address
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Location
Kota pekanbaru,

Riau

INDONESIA