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ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK PENGUSAHA KECIL ORANG PRIBADI Azhari S; Devi Safitri
AKUNTANSI DEWANTARA Vol 4 No 1 (2020): AKUNTANSI DEWANTARA VOL. 4 NO. 1 APRIL 2020
Publisher : Universitas Sarjanawiyata Tamansiswa

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Abstract

This study examines the relationship of taxpayer compliance represented by the modernization of the tax administration system, tax sanction, understanding tax regulations and level of education. This research is a survey of peneltian by spreading the questionnaires and the data used is primary data. The population of this research is taxpayers of small-scale private entrepreneurs in KPP Pratama Pekanbaru Senapelan in 2019 with a turnover of less than 4,800,000,000 per year. The sample selection using the method of simple random sampling and the sample size is calculated by using the formula Slovin so obtained 100 respondents. The data analysis method used is Multiple Linear Regression Analysis by finding that partially modernizing of the tax administration system, taxation sanctions, understanding taxation regulations and level of education have a significant effect on tax compliance of small-scale private entrepreneurs in KPP Pratama the Pekanbaru Senapelan KPP.
Motivasi kerja memoderasi pengaruh komitmen organisasi, gaya kepemimpinan dan ambiguitas peran terhadap kinerja auditor Jailani Sidik; Devi Safitri
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 3 (2020): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v1i3.35

Abstract

Purpose: This study is to investigate how work motivation moderates organizational commitment, leadership style, and role ambiguity in the performance of the auditor. Research Methodology: The subject of this investigation is the audit firm in Pekanbaru, Medan and Padang with the assumption that each audit firm has four accountants. The test equipment used Statistical Product and Service Solution (SPSS) ver. 23.0. Results: The results of hypothesis test show that organizational commitment, leadership style and role ambiguity influence the performance of the auditor. Then for a hypothesis that is moderated by work motivation, show that work motivation moderates the relationship between organizational commitment, leadership style, and role ambiguity influence the performance of the auditor. Limitations: Unreturned questionnaires, limited scope of research area, and limited variable became the limitations of this study. Contribution: In accordance with its responsibility to provide good audit results and reliability, the auditor must not only have competence but also relate to the involvement of the organizational commitment, leadership style, and role ambiguity that exists in the auditor. It is necessary to improve the performance of the auditor, thereby increasing the confidence of financial statement users about the result of financial statement audits based on applicable auditing standards. Keywords: Organizational commitment, Leadership style, Role ambiguity, Work motivation, Auditor performance
FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT APARATUR SIPIL NEGARA UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING Devi Safitri; Sem Paulus Silalahi
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (574.734 KB) | DOI: 10.22441/profita.2019.v12.01.002

Abstract

Penelitian ini bertujuan untuk menguji faktor – faktor yang mempengaruhi minat aparatur sipil negara untuk melakukan tindakan whistleblowing di SKPD Kabupaten Kuantan Sengingi. Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan melalui survei kuesioner diperoleh secara langsung. Menggunakan sampel 70 orang  aparatur sipil negara SKPD Kabupaten Kuantan Sengingi yang berasal dari 43 unit kerja yang berbeda. Teknik analisis data dalam penelitian ini dilakukan dengan menggunakan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa secara parsial sikap, komitmen organisasi, intensitas moral, personal cost dan tingkat keseriusan kecurangan berpengaruh signifikan terhadap minat aparatur sipil negara untuk melakukan tindakan whistle-blowing
Pengaruh Kualitas Pelayanan Fiskus, Pemahaman Peraturan Perpajakan Dan Penerapan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak: Sosialisasi Perpajakan Sebagai Pemoderasi Devi Safitri; Sem Paulus Silalahi
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.583 KB) | DOI: 10.29040/jap.v20i2.688

Abstract

This research is aimed to examine empirically effect of fiscus service quality, tax regulation comprehension, and e-filing system implementation on Small Medium Enterprises (SMEs) Personal Taxpayer obedience, with taxation socialization as moderating variable. Research samples are Personal SMEs registered in Tax Service Office (Kantor Pelayanan Pajak) Pratama Pekanbaru Senapelan. Sampling method uses purposive sampling, and sample size measured by Slovin formula. Analysis method uses Multiple Regression Analysis and Moderated Regression Analysis (MRA). Result of research shows that fiscus service quality and e-filing system implementation have no effect on taxpayer obedience partially, while tax regulation comprehension has significant effect on taxpayer obedience. Further, taxation socialization is failed to moderates the effect of fiscus service quality on taxpayer obedience. Taxation socialization is failed as well to moderates the effect of tax regulation comprehension on taxpayer obedience, and taxation socialization is failed to moderates the effect of and e-filing system implementation on taxpayer obedience.
PENGARUH KEBIJAKAN DIVIDEN, PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2015-2017) Rakha Magistra Sumarno; Enni Savitri; Devi Safitri
Procuratio : Jurnal Ilmiah Manajemen Vol 8 No 2 (2020): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

This research aims to analyze the effect dividend policy, enterprise risk management disclosure and capital structure related firm value. The population in this study are companies listed on the indonesia stock exchange for the period 2015-2017. The sampling technique used purposive sampling technique an obtained a sample of 30 companies. Analysis of the data used is multiple linier regression. The result of this study indicate that 1) dividend policy affect the firm value, 2) enterprise risk management disclosure affect the firm value, 3) capital structure does not affect the firm value. Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan dividen, pengungkapan enterprise risk management dan struktur modal terhadap nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Tekhnik pengambilan sampel menggunakan tekhnik purposive sampling dan diperoleh sampel sebanyak 30 perusahaan. Alat Analisa adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa 1) kebijakan dividen berpengaruh terhadap nilai perusahaan, 2) pengungkapan enterprisk risk management berpengaruh terhadap nilai perusahaan, 3) struktur modal tidak berpengaruh terhadap nilai perusahaan.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH DAN GAYA KEPEMIMPINAN TERHADAP KINERJA INSTANSI PEMERINTAH Sandie Davitra Alfitriady; Taufeni Taufik; Devi Safitri
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 5 No 2 (2020): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

This research aims to determine the effect of human resources quality, implementation of government internal control system, and leadership style on the performance of government institutions. This research was conducted at OPD Kepulauan Meranti Regency. The data used in this study are primary data that is questionnaires. The population in this study were employees who worked at the Regional Apparatus Organization in the Kepulauan Meranti Regency, amounting to 30 OPD. This study used purposive sampling. Data collection was done by distributing questionnaires to 90 respondents, and only 86 questionnaires we used in this study. The data analysis technique in this study used multiple linear regression analysis and was performed using SPSS 25. The results of this study indicate that (1) the quality of human resources does not affect the performance of government institutions with a regression coefficient of 0.974, (2) implementation of the government internal control system affect the performance of government institutions with a regression coefficient of 0.002, (3) leadership style affect the performance of government institutions with a regression coefficient of 0.009. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas sumber daya manusia, penerapan sistem pengendalian intern pemerintah dan gaya kepemimpinan terhadap kinerja instansi pemerintah. Penelitian ini dilakukan pada OPD Kabupaten Kepulauan Meranti. Data yang digunakan dalam penelitian ini adalah data primer yaitu kuesioner. Populasi dalam penelitian ini adalah pegawai yang bekerja pada Organisasi Perangkat Daerah di Kabupaten Kepulauan Meranti yang berjumlah 30 OPD. Penelitian ini menggunakan purposive sampling. Pengumpulan data dilakukan dengan cara membagikan kuesioner kepada 90 responden, dan hanya 86 kuesioner yang dapat digunakan dalam penelitian ini. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linier berganda dan dilakukan dengan menggunakan SPSS 25. Hasil penelitian ini menunjukkan bahwa (1) kualitas sumber daya manusia tidak berpengaruh terhadap kinerja instansi pemerintah dengan koefisien regresi sebesar 0,974, (2) penerapan sistem pengendalian intern pemerintah berpengaruh terhadap kinerja instansi pemerintah dengan koefisien regresi sebesar 0,002, (3) gaya kepemimpinan berpengaruh terhadap kinerja instansi pemerintah dengan koefisien regresi sebesar 0,009.
PENGARUH AUDIT OPERASIONAL DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PELAYANAN KESEHATAN INSTALASI RAWAT INAP RUMAH SAKIT (STUDI PADA RUMAH SAKIT MILIK PEMERINTAH DI PEKANBARU) Shinta Kurnianingsih; Yuneita Anisma; Devi Safitri
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 4 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

This study aims to find out about (1) the effect of operational audits on the effectiveness of inpatient health care services in Government-Owned Hospitals in Pekanbaru, (2) the effect of internal control on the effectiveness of inpatient health care services at Government-Owned Hospitals in Pekanbaru. This study uses primary data by distributing questionnaires to the intended respondents. The population in this study is a government-owned hospital in Pekanbaru. All of these populations are directly used as research samples. There are 8 government-owned hospitals in Pekanbaru that are used as research samples. Hypothesis testing is done by using partial testing (t test) to determine whether the variables that occur in the study sample are influenced by operational auditing and internal control significantly influence the effectiveness of health services. The statistical test aids used are SPSS version 23.0. The results showed that operational audit and internal control had an effect on the effectiveness of hospital services. Operational audit has a significant effect (0,000 <0.05) and internal control has a significant effect (0,000 <0.05). R square value is 0.508 which means that 50.8% of the effectiveness of health service variables can influence operational audits and internal controls.
PENGARUH KOMPETENSI APARATUR, KOMITMEN ORGANISASI, PEMANFAATAN TEKNOLOGI INFORMASI, PARTISIPASI MASYARAKAT DAN SPI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI KABUPATEN INDRAGIRI HULU Siti Sarah; Taufeni Taufik; Devi Safitri
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 4 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

This study aims to examine the influence of the The Effect of Aparatur Competency, Organizational Commitment, Utilization of Information Technology, Community Participation and Internal Control systems of the Accountability of Village Management in Kabupaten Indragiri Hulu. The population used in this study were 16 villages in Kecamatan Batang Cenaku, Kecamatan Batang Gansal, Kecamatan Kuala Cenaku and Kecamatan Rengat Barat. The samples in this study were village head, the village secretary, the financial affairs, the planning board, the government desk, and the head of administration and general affairs. Data collection in this research is using purposive sampling, where total respondents in this research is 96 peoples. Data analysis was done ith multiple linear regression model with SPSS software 22.0 version. The results obtained that the Aparatur Competency, Organizational Commitment, Utilization of Information Technology, Community Participation and Internal Control systems have a significat effect on Accountability of Village Management. Penelitian ini bertujuan untuk menguji pengaruh kompetensi aparatur, komitmen organisasi, pemanfaatan teknologi informasi, partisipasi masyarakat, dan sistem pengendalian internal terhadap akuntabilitas pengelolaan dana desa di Kabupaten Indragiri Hulu. Populasi yang digunakan dalam penelitian ini adalag 16 desa di Kecamatan Batang Cenaku, Kecamatan Batang Gansal, Kecamatan Kuala Cenaku and Kecamatan Rengat Barat. Sampel dalam penelitian ini adalah Kepala Desa, Sekretaris Desa, Kaur Keuangan, Kaur Pemerintahan dan Kaur Perencanaan dan Kaur Tata Usaha dan Umum. Pengumpulan data dalam penelitian ini menggunakan puposive sampling, dimana total responden dalam penelitian ini berjumlah 96 responden. Analisis data dalam penelitian ini dilakukan dengan model regresi linear berganda dengan program SPSS 22. Hasil yang diperoleh dari kompetensi aparatur, komitmen organisasi, pemanfaatan teknologi informasi, partisipasi masyarakat, dan sistem pengendalian internal memiliki pengaruh yang signifikan terhadap akuntabilitas pengelolaan dana desa.
FRAUD ON GOVERNMENT: REVIEWED FROM ORGANIZATIONAL ETHICAL CULTURE, LEADERSHIP STYLE, AND LOVE OF MONEY Annisa Mutia Rama Fade; Yesi Mutia Basri; Devi Safitri
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 1 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v7i1.32717

Abstract

Fraud is actions and acts against the law that usually occur in an organization. The purpose of this study was to see how the influence of organizational ethical culture, leadership style, and love of money on fraud in Pekanbaru City Government ASN. The population in this study is the State Civil Apparatus (ASN) at the Pekanbaru City Government, as many as 7417 people. This study uses quantitative methods. The sampling technique used purposive sampling, with the characteristics of ASN who have a position and have work experience in a position of at least 1  year.The data collection technique used a questionnaire by distributing it directly to the Pekanbaru City Government OPD and also sending a questionnaire via google form. There were 207 questionnaires analyzed. The results of data analysis using WarpPLS 7.0 show that organizational ethical culture and leadership style have a negative effect on cheating in Pekanbaru City Government ASN, while love of money has a positive effect on fraud in Pekanbaru City Government ASN. The results of this study have a contribution to the government in efforts to reduce and prevent fraud, especially in the government sector.
PERAN KEBIJAKAN DIVIDEN DALAM MEMODERASI HUBUNGAN RASIO KEUANGAN DENGAN NILAI PERUSAHAAN Putria Hafsadillah; Yusralaini Yusralaini; Devi Safitri
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 1 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.487 KB) | DOI: 10.31258/jc.1.1.1-20

Abstract

The purpose of this research was to analyze the effect of financial ratio on corporate value with dividend policy as moderation. Population on this research is all companies listed in Indonesia Stock Exchange (IDX) year 2015-2017. 108 companies selected using the purposive sampling method. Financial ratio used variable liquidity, solvency and profitability. The analysis method of this research is moderate regression analysis (MRA) by using SPSS 25 version. The result of this research shows that: liquidity has no significant effect on the corporate value, solvency and profitability has significant effect on the corporate value. Dividend policy has moderated relationship solvency and profitability with corporate value