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PENGARUH GAYA KEPEMIMPINAN, BUDAYA ORGANISASI, MOTIVASI KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA AKUNTAN PEMERINTAH (Studi Empiris Pada Perwakilan BPKP Provinsi Riau) Raf, Andres Gunaldo; ', Desmiyawati; Wiguna, Meilda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Government accountants are professional accountants who work in government agencies that their main duty conduct an examination of the financial liability that is presented by organizational units within the government or financial liability to the government. One is an accountant who works in the Financial and Development Supervisory Agency.This study aims to determine the Effects of Leadership Style, Organizational Culture, Work Motivation and Work Environment toward Performance of Government Accountants In BPKP Representative Riau Province . Respondents in this study are numbered 110 people. The type of data used is the data subject and the data in the form of a data source with the primary data source using the questionnaire method of data collection. The method of data analysis used in this study is a multiple linear regression ( multiple regression ) with the help of SPSS software version 19.0 . The results of this study showed, partially variable Leadership Style, Organizational Culture, Work Motivation and Work Environment significantly has affect to the performance of government accountants. While the coefficient of determination of independently showed all variables used in this study provide a contribution of 43,4 % to the dependent variable. While the remaining 56,6 % describe other independent variables that are not observed in this study.Keywords : leadership styles, organizational culture, work motivation, work environment, the performance of government accountants.

PENGARUH KINERJA PEGAWAI, PENGAWASAN MELEKAT DAN PENGAWASAN FUNGSIONAL TERHADAP EFEKTIFITAS PENGELOLAAN KEUANGAN DAERAH ( Studi Empiris Pada SKPD Provinsi Riau ) ', Nurhanifah; ', Desmiyawati; Wiguna, Meilda
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Financial management of local government is essentially the entire area activities including planning, administration, reporting, accountability, and oversight of local government finances. This study aims to determine the effect of Employee Performance, Embedded Control and Functional Control Towards The Effectiveness of The Financial Management of Local Government at SKPD Riau Province as the research object. Respondents in this study were 97 echelon III and IV. The type of data used is primary data by using questionnaire method of data collection. The method of data analysis used in this study is multiple regression with the help of SPSS software version 19.0. The results of this study show, both partial and simultaneous variable of employee performance, embedded control and functional control significant positive effect on the effectiveness of the financial management area. While the coefficient of determination shows all independent variables used in this study provide a contribution of 39 % of the dependent variable. While the remaining 61 % describe other independent variables that are not observed in this study.Keywords : employee performance, embedded control, functional control, the effectiveness of the financial management area

Analisis Pengaruh Rasio Keuangan Risk Based Capital dan Early Warning System Terhadap Harga Saham (Studi Empiris pada Perusahaan Asuransi yang Listing di BEI tahun 2008 - 2012) Hapsari, Tania; ', Desmiyawati; Basri, Yesi Mutia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aimed to examine the effect of Financial Risk Based CapitalRatio and Early Warning System consisting of; Claims Expense Ratio, Liquidity Ratio, Agents Balance to Surplus Ratio and Growth Rate on Stock Price Premiums on insurance companies listed on the Stock Exchange in 2008-2012. The population in this research is the insurance company listed on the Indonesia Stock Exchange in the year 2008-2012. There are 11 insurance companies listed on the Indonesia Stock Exchange in the year 2008-2012. Based on purposive sampling method was obtained 9 Insurance companies as samples in this study. This research was conducted with the multiple linear regression method, the processing of data using SPSS for Windows version 20. The result of this research showed that liquidity ratio significantly affect the stock price on the insurance companies listed on the Stock Exchange 2008-2012 period. But the risk-based ratio, the ratio of claims expenses, agents balance to surplus ratio and the ratio of premium growth did not significantly affect the stock price on the insurance companies listed on the Stock Exchange 2008-2012 period. As for the test results showed that the coefficient of determination value of Adjusted R2 of the model research was 0.763. The condition means that the independent variables are risk-based capital ratio, the ratio of claims expenses, liquidity ratio, the ratio of agents to balance the surplus and premium growth rate of 76% has effect on the dependent variable is the stock price on the insurance companies listed on the Stock Exchange in 2008 -2012. As for the rest, 24% are influenced by variables or other factors not examined in this research.Keywords: Financial Risk Based Capital Ratios, Financial Ratios EarlyWarning System,Claims Expense Ratio, Liquidity Ratio, AgentsBalance to Surplus Ratio, Premium Growth Ratio, Stock Price.

PENGARUH MORALITAS INDIVIDU, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris pada SKPD Kab. Kuantan Singingi) Novikasari, Yully; ', Desmiyawati; Silfi, Alfiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to test the influence of individual morality, internal control, and accounting rules on the accounting fraud tendencies on performance of local government city on Kuantan Singingi. This research was carried out on the units of works devices of Kuantan Singingi. The population in this research is the employees who work in a work unit of the devices area, the technique used is the sample of purposive sampling. The respondents in this study is the head of a work ujit the device area, the secretary of the working units of the device area, head of sub-division of finance and financial business unit of dresserâ€™s official work of the device area. The sample used in this study as much as 58 respondents. Statistical methods are used to test the hyphothesis of the research is the analysis of multiple linear regression using the software spss version 21.0. The results of this study indicate that the variable are individual morality variables affect the performance of local government with a regression coefficient of 0,001 and 0,000 significant value (alpha<0,05) this is shown by the result of tcount>ttable that is 2,108>1,682. Internal control affect the performance of the local government, with a regression coefficient of 0,008 and 0,000 significant value (alpha 0,05) this shown by the result of tcount>ttable that is 2,338>1,682. And accounting rules affect the performance of the local government, with a regression coefficient of 0,026 and 0,000 significant value (alpha<0,05) this shown by the result of tcount>tteble that is 2,3533>1,682.Keywords : Individual Morality, Internal Control, Rule, Tendencies, and Fraud

ANALISIS IMPLEMENTASI PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL SESUAI DENGAN PERATURAN PEMERINTAH ( PP ) 71 TAHUN 2010 ( Study pada Pemerintah Daerah Kabupaten Karimun ) ', Supriyono; ', Desmiyawati; Azlina, Nur
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The formulation of the research problem is as follows: 1). How readiness district government that Karimun indicated by the commitment, human resources, infrastructure and information systems in mengimplementa sikan PP 71 Year 2010 About the Government Accounting Standards (SAP) Based Accrual?, What are the obstacles in the implementation of Regulation No. 71 Year 2010, on Accounting Standards Government (SAP)? 2). What is an obstacle in the implementation of Regulation No. 71 Year 2010, concerning the Government Accounting Standards (SAP)? 3). How acceleration strategy implementation models PP 71 Year 2010 concerning Governmental Accounting Standards (SAP)? 3). How is the acceleration of the implementation of strategic models PP 71 Year 2010 concerning Governmental Accounting Standards (SAP), the results of this research show that commitmet has significant 0,388,the analysis with the human resource variable in has significant 0,369 , infrastructure variable in has significant 0,352 and information system it show positif significant 0,354. Of the research in the know that the implementation of the application of accrual-based government accounting standards in Karimun regency government is ready to implement the category of Government Accounting Standards (SAP) based acrual accordance with Government Regulation (PP) 71 in 2010.Keywords : implementation, accounting, accrual basis, government regulations

Pengaruh Pengangaran Berbasis Kinerja, Pengawasan Preventif dan Pengawasan Detektif Terhadap Efektifitas Pengendalian Anggaran (Studi Empiris Pada Satuan Kerja Perangkat Daerah di Kabupaten Pelalawan) Pratama, Dafitra; ', Desmiyawati; ', Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the Effects of Performance-Based Budgeting, Monitoring and Control Preventive Detective on Budgetary Control Effectiveness survey on the Lokal Government unit (SKPD) district at Pelalawan of Riau province as the research object. The population used in this study was 26 on the Lokal Government unit (SKPD) district at Pelalawan of Riau Province, the sample is in the Environment Agency and the Department SKPD district at Pelalawan of Riau Province with 82 respondents consisting of Echelon III and IV. This type of data is the primary data collection method of data using questionnaires. The method of data analysis used in this study is multiple regression ( multiple regression ) with the help of SPSS software version 19.0. The results of this study indicate that the variable performance-based budgeting does not effect the effectiveness of the Budget Control has a value of 0.079 with a significant regression coefficient of 0.418 (P> 0.05), no effect Preventive Monitoring the effectiveness of the budgetary control has a value of 0.023 with a regression coefficient of 0.532 significant ( p > 0.05 ), Surveillance Detective has a value of 0.422 with a significant regression coefficient of 0.000 ( p < 0.05 ) effect on Budgetary Control Effectiveness. Rated R square of 0.342 ( 34.2 % ) of independent variables in this study were able to influence the dependent variable. 0.658 while the rest ( 65.8 % ) describe other independent variables that are not observed in this study.Keywords: Performance-Based Budgeting, Monitoring Preventive, Detective Control, Budgetary Control Effectiveness.

PENGARUH PENERAPAN SISTEM INFORMASI KEUANGAN DAERAH, PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada SKPD Kabupaten Kuantan Singingi) Putri, Audiana; ', Desmiyawati; ', Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The research aims to analyze of influencing implementing financial information system, implementing accounting government standard and utilization of information technology to the quality of information financial reporting. Object of this research is department of SKPD Kuantan Singingi. There are eighty one questionnaires were sent, and eighty one questionnaires are returned. That data are analyzed by linear regression method and SPSS program version 19. The variables were examined implementing financial information system, implementing accounting government standard and utilization of information technology to the quality of information financial reporting. The results of this research showed implementing financial information system has an effect to the quality of information financial reporting with 0,001 significance, implementing accounting government standard has an effect to the quality of information financial reporting with 0,003 significance and utilization of information technology has an effect to the quality of information financial reporting with 0,001 significance. The results of this research also showed that coefficient R square is 75,8%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well.. All variables also have strong relation with variable dependents in this research.Keywords: information, financial, accounting, government and quality

PENGARUH TEKANAN EKSTERNAL, KOMITMEN MANAJEMEN DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi empiris pada Pemerintahan Kota Bukittinggi) Yesnita, Mutia; ', Desmiyawati; Kurnia, Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study is to explore the influence of the external pressure, commitment of management and government internal control system to the application management financial transparency reporting. The population in this study were employees who worked in the Bukittinggi city (27 government agencies). The sampling method used in this study is purposive sampling method. The hypotheses then tested by using SPSS 17. The results of this study indicated that the exsternal pressure, management commitment, internal control system significantly affect the transparency of financial reporting. The magnitude of the effect (R2) of the external pressure, commitment of management and government internal control system to the application management financial transparency reporting was 33,3 %. While the remaining 66,7% is influenced by other variables outside the model that has not been included in this study.Keywords: transparency of financial reporting, exsternal pressure, management commitment and internal control system

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN UKURAN DEWAN PENGAWAS SYARIAH TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi Empiris Pada Bank Umum Syariah di Indonesia Tahun 2010-2014) Ramadhani, Febry; ', Desmiyawati; Kurnia, Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examines the influence firm size, profitability, leverage and sharia supervisory board size to the Islamic Social Reporting disclosure. The population of this research are all of Islamic Banks in Indonesia in 2010-2014. The method of determining the sample is by using purposive sampling method and obtained 45 observations. The data processing method used in this study is the multiple regression analysis with the help of a computer program SPSS version 17.0. The result of this study indicates: (1) firm size has a significant influence toward the Islamic Social Reporting disclosure with significance value 0,000, (2) leverage has a significant influence toward the the Islamic Social Reporting disclosure with significance value 0,002, (3) sharia supervisory board size has a significant influence toward the Islamic Social Reporting disclosure with significance value 0,006, (4) but profitability does not have a significant influence toward the Islamic Social Reporting disclosure. The magnitude of the effect (R2) of firm size, profitability, leverage and sharia supervisory board size to the Islamic Social Reporting disclosure is 67,8% while the remaining 32,2% is influenced by other independent variabels that are not observeved in this study.Keyword: Islamic social reporting disclosure, firm size, profitability, leverage, and sharia supervisory board size.

Pengaruh kapasitas sumber daya manusia, pemanfaatan teknologi informasi, pengendalian intern akuntansi, dan komitmen organisasi terhadap keterandalan pelaporan keuangan pemerintah daerah (survei pada skpd se-kabupaten kuansing) sugandi, Joe; ', Desmiyawati; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
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This research aims to examine the effect of , Human resource capacity, Information technology utilization, Accounting intern control and comitmen organisation. This research is motivated by the fact that the government financial reporting should provide information on reliable and timely in assessing accountability and decision making of various parties. All variables in this research were measured using a likert scale.The data in this study is the primary data obtained from questionnaires distributed directly to the respondents. Data collected from 54 respondents who are working at financial reporting staff in SKPD of Kuansing regency. The method of data analysis used to test the hypothesis is multiple regression analysis using the program SPSS 20 version.The results of this study is showed that capacity of human resources, utilization of technology, internal accounting controls, and comitmen organisation influence to the reliability of financial reporting in Kuansing regency.Keywords: The reliability of financial reporting, Human resource capacity, Information technology utilization, Internal control system and comitmen organisation

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