Irine Ika Wardhani
Universitas Potensi Utama

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E-Procurement sebagai Upaya Pencegahan Fraud terhadap Pengadaan Barang dan Jasa di Unit Layanan Pengadaan Provinsi Sumatera Utara Irine Ika Wardhani; Arifa Pratami; Ikbar Pratama
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.5293

Abstract

This study aims to analyze the influence of E-procurement, internal control system and religiosity on the prevention of fraud procurement of goods and services in the Procurement Service Unit (ULP) of Goods and Services of North Sumatra Province. This study uses quantifiable method with primary data source obtained in its entirety from the spread of 124 research questionnaires on all employees working in ULP North Sumatra Province. Data analysis in this study using Structural Equation Modelling (SEM) analysis using Partial Least Square (PLS). The results prove that variable e-procerement is proven to have a positive impact on the prevention of fraud procurement of goods and services. Variable relegiusity is proven to have a positive impact on the prevention of fraud procurement of goods and services. Variable internal control system is proven to have a positive impact on the prevention of fraud procurement of goods and services.
E-Procurement sebagai Upaya Pencegahan Fraud terhadap Pengadaan Barang dan Jasa di Unit Layanan Pengadaan Provinsi Sumatera Utara Irine Ika Wardhani; Arifa Pratami; Ikbar Pratama
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.5293

Abstract

This study aims to analyze the influence of E-procurement, internal control system and religiosity on the prevention of fraud procurement of goods and services in the Procurement Service Unit (ULP) of Goods and Services of North Sumatra Province. This study uses quantifiable method with primary data source obtained in its entirety from the spread of 124 research questionnaires on all employees working in ULP North Sumatra Province. Data analysis in this study using Structural Equation Modelling (SEM) analysis using Partial Least Square (PLS). The results prove that variable e-procerement is proven to have a positive impact on the prevention of fraud procurement of goods and services. Variable relegiusity is proven to have a positive impact on the prevention of fraud procurement of goods and services. Variable internal control system is proven to have a positive impact on the prevention of fraud procurement of goods and services.
Analisis sistem pengendalian manajemen dalam penerimaan dan penyaluran zakat pada Kantor Baznas Provinsi Sumatera Utara Purwita Sari; Ratih Anggraini Siregar; Irine Ika Wardhani; Retno Dhani Pingkan Zein
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ncaf.vol5.art10

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui sistem pengendalian manajemen dalam penerimaan dan penyaluran zakat pada kantor Baznas Provinsi Sumatera Utara. Metode penelitian yang digunakan adalah jenis pendekatan deskriptif dengan pendekatan kualitatif yaitu memecahkan masalah yang sedang diteliti dengan mendeskripsikan keadaan kantor Baznas Prov. Sumatera Utara dalam sistem pengendalian manajemen dalam penerimaan dan penyaluran zakat berdasarkan fakta yang terjadi di lapangan melalui metode wawancara, dokumentasi, dan observasi. Hasil penelitian menunjukkan bahwa kurang efektifnya sistem pengendalian manajemen dalam penerimaan dan penyaluran zakat di BAZNAS Provinsi Sumatera Utara dikarenakan kendala yang dihadapi dalam proses perencanaan pengelolaan dana zakat yang belum sesuai dengan yang direncanakan, dan kurangnya pengawasan yang dilakukan oleh BAZNAS dalam tahap penerimaan dan penyaluran dana zakat.
Effect of Taxpayer Awareness, Tax Knowledge, and Tax Socialization on Taxpayer Compliance in Paying Land and Building Tax Windi Pransiska; Irine Ika Wardhani
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 2 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (910.871 KB) | DOI: 10.31289/jbi.v1i2.1413

Abstract

Land and Building Tax is an important income for each region, therefore each local government has its own way to optimize income from the land and building tax sector. This study aims to examine and analyze the effect of taxplayer awareness, tax knowledge, and tax socialization on taxpayer compliance in paying land and building taxes in Cinta Rakyat village, Percut Sei Tuan District. This study uses primary data where data is collected directly from the results of questionnaires. This research was conducted on land and building taxpayers in Cinta Rayat Village starting in March with a population of 2,125 taxpayers in 2022 with a sample of 96 respondents. The results of the analysis show that taxpayer awareness and knowledge of taxation partially affect taxpayer compliance. While the socialization of taxation partially has no effect on taxpayer compliance. The results of the analysis prove that taxpayer awareness, tax knowledge, and tax socialization partially affect taxpayer compliance.