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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI Liana Siregar; Taufeni Taufik; Julita Julita
Bilancia : Jurnal Ilmiah Akuntansi Vol 5 No 1 (2021): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

This study aims to examine the effect of budgetary participation, human resource quality, and internal control systems with organizational commitment as a moderating variable (amperical study on OPD Dairi Regency). The population in this study were all OPD in Dairi Regency. The sample selection used purposive sampling method. Data collection was done by distributing questionnaires to 88 respondents, and only 80 questionnaires were used in this study. The data analysis method used is Multiple Linear Regression and Moderated Regression Analysis (MRA) using SPSS version 25. The results showed that budgetary participation, the quality of human resources and the internal control system has an effect on local government performance. Organizational commitment can moderate the relationship between budgeting participation and the internal control system on local government performance but cannot moderate the relationship between source quality human resources towards local government performance. Penelitian ini bertujuan untuk menguji pengaruh partisipasi penyusunan anggaran, kualitas sumber daya manusia, dan sistem pengendalian intern dengan komitmen organisasi sebagai variabel moderasi (studi Empiris pada OPD Kabupaten Dairi). Populasi dalam penelitian ini adalah seluruh OPD di Kabupaten Dairi. Pemilihan sampel menggunakan metode purposive sampling. Pengumpulan data dilakukan dengan cara membagikan kuesioner kepada 88 responden, dan hanya 80 kuesioner yang dapat digunakan dalam penelitian ini. Metode analisis data yang digunakan adalah Regresi Linear Berganda dan Moderated Regression Analysis (MRA) dengan menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa partisipasi penyusunan anggaran, kualitas sumber daya manusia dan sistem pengendalian intern berpengaruh terhadap kinerja pemerintah daerah. Komitmen organisasi dapat memoderasi hubungan antara partisipasi penyusunan anggaran dan sistem pengendalian intern terhadap kinerja pemerintah daerah, tapi tidak dapat memoderasi hubungan antara kualitas sumber daya manusia terhadap kinerja pemerintah daerah.
PENGARUH TRANSPARANSI, PARTISIPASI MASYARAKAT, KOMPETENSI APARATUR DESA, DAN PEMAHAMAN REGULASI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Ridha Fajri; Julita Julita
JURNAL AL-IQTISHAD Vol 17, No 2 (2021)
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v17i2.14463

Abstract

Penelitian ini bertujuan untuk menguji pengaruh transparansi, partisipasi masyarakat, kompetensi aparatur desa, dan pemahaman regulasi terhadap akuntabilitas pengelolaan dana desa di Kabupaten Padang Pariaman. Populasi yang digunakan dalam penelitian ini adalah seluruh desa pada 17 kecamatan di Kabupaten Padang Pariaman. Sampel yang digunakan dalam penelitian ini adalah desa dengan anggaran tertinggi pada masing-masing kecamatan di Kabupaten Padang Pariaman. Responden dalam penelitian ini adalah kepala desa, sekretaris desa, kaur keuangan, kasi 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 102 responden. Analisis data dalam penelitian ini dilakukan dengan model regresi linear berganda dengan program SPSS 16. Hasil yang diperoleh dari transparansi, partisipasi masyarakat, kompetensi aparatur desa, dan pemahaman regulasi memiliki pengaruh yang signifikan terhadap akuntabilitas pengelolaan dana desa.
Persepsi Mahasiswa Akuntansi dan Mahasiswa Manajemen terhadap Profesionalitas Pendidikan Akuntansi Desmiyawati Desmiyawati; Julita Saidi
Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2006)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v6i1.37

Abstract

This study investigates whether undergraduate accounting education is more successful at instilling in accounting students a sense of responsibility to financial statement users than management students in Faculty of Economic of Riau University. The responses from 296 students were analyzed by using t-test. We find that senior accounting students oppose earnings management stronger than junior accounting students. We also find that senior accounting students opposed earnings management more stronger than senior students do in management disciplines. The senior accounting students' responses suggest that they are more strongly opposed to omitting or misstating financial information than junior accounting students and senior management students. The management students appear to have become less inclined to disclose potentially sensitive information than accounting students. The management students appear to believe stronger than the accounting students that Indonesia companies are burdened by complex accounting rules and that companies are forced to reveal unnecessary information. These results are consistent with socialization process taking place wherein accounting students learn to give priority to financial statement users' need, while students majoring in management disciplines come to identify more closely with the goals of corporate managers (Clikeman & Henning, 2000).
The Effect of Budget Planning, Budget Implementation, Procurement of Goods and Services, Competence of Human Resources and Budget Politics on Budget Absorption (Empirical Study on Opd Pelalawan District) Sofia Gusmartina; Nur Azlina; Julita Julita
AFEBI Accounting Review Vol 6, No 1 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i01.332

Abstract

AbstractThis study aims to prove and test the factors that influence budget absorption. The factors tested in this study are budget planning, budget execution, procurement of goods and services, human resource competence and budget politics. The data source used in this research is primary data and data collection is done directly using a questionnaire which is measured using a Likert scale. The population of this study were employees of all offices and regional apparatus organizations in Pelalawan Regency, totaling 27 OPDs. The total sample of this study was 108 respondents with the sampling technique, namely purposive sampling, who were in accordance with the position of the head of the department, the financial technical executive officer and the expenditure treasurer.
Gangguan Independensi, Etika Profesi, dan Kompetensi Auditor Pada Independensi Auditor Internal Pemerintah Shintia Intan Permatasari; Yesi Mutia Basri; Julita Julita
Kajian Akuntansi Volume 22, No. 1, 2021
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v22i1.6949

Abstract

ABSTRACT This research is an empirical study which aims to determine the effect of personal disturbances, external disturbances, organizational disturbances, professional ethics, and auditor competence on the auditor’s independence. This research was conducted at the Inspectorat of Pelalawan Regency, Siak Regency, and Meranti Islands Regency. The data used are primary data with a questionnaire as an instrument. The sample of this study was 55 respondents with a saturated sample method, but only 44 (80%) of the responses filled out the questionnaire completely and could be processed. The analytical tool used in this study is multiple regression using the SPSS ver.22.0 program. Based on the analysis and testing of the partial t test hypothesis, it can be concluded that for variables (1) personal disturbance, (2) external disturbance, (3) organizational disturbance, (4) professional ethics and, (5) auditor competence has a significant effect on auditor independence. This study has a contribution in improving auditor independence. The results adjusted R2of the five independent variables together on the pendent variable has the effect of 54,9% and the remaining 45,1% influenced by other factors not examined in this study.Keywords: Personal Disturbance, External Disturbance, Organizational Disturbance, Professional Ethics, Auditor Competence, Auditors’ Independence ABSTRACTPenelitian ini merupakan studi empiris yang bertujuan untuk menguji dan membuktikan pengaruh gangguan pribadi, gangguan eksternal, gangguan organisasi, etika profesi dan kompetensi auditor terhadap independensi auditor. Penelitian ini dilakukan di Inspektorat Kabupaten Pelalawan, Kabupaten Siak dan Kabupaten Kepulauan Meranti. Data yang digunakan adalah data primer dengan kuesioner sebagai instrument. Sampel penelitian ini sebanyak 55 orang responden dengan metode sampel jenuh, namun hanya 44 (80%) responden  yang mengisi kuesioner secara lengkap dan dapat diolah. Alat analisis yang digunakan dalam penelitian adalah regresi berganda dengan menggunakan program SPSS ver.22.0. Berdasarkan analisis dan pengujian hipotesis uji t parsial, dapat memperoleh kesimpulan bahwa untuk variabel (1) gangguan pribadi, (2) gangguan eksternal, (3) gangguan organisasi, (4) etika profesi dan, (5) kompetensi auditor berpengaruh signifikan terhadap independensi auditor. Penelitian ini memiliki kontribusi dalam meningkatkan independensi auditor. Hasil Adjusted R2 dari lima variabel independen secara bersama-sama terhadap variabel dependen memiliki pengaruh sebesar 54,9% dan sisanya 45,1% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Kata Kunci : Gangguan Pribadi, Gangguan Eksternal, Gangguan Organisasi, Etika Profesi,  Kompetensi Auditor, Independensi Auditor
Pelatihan Sistem Akuntansi Keuangan Masjid (Sakmas) Di Kota Pekanbaru M Rasuli; Julita Julita; Pipin Kurnia; Meilda Wiguna
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.751 KB)

Abstract

A barrier of the mosque’s financial reporting is minimal knowledge of the financial management, limited sources of financial data, minimal of supporting infrastructure facilities, not having competent experts, non-productive human resources, and stutter of technology. Most mosques only have a financial record with a single-entry system. The majority of mosque managers are people who are still laymen with accounting. The application method used direct training to socialize ISAK 35 in the preparation of financial statements and provide training in the use of the mosque's financial accounting system (SAKMAS in accordance with IAK 35 on the presentation of financial statements to non-profit organizations). The Achievement level of success of the activity is the inception of the mosque's financial statements, understanding, and knowledge in training to make financial reporting in accordance with accounting standards. Each participant gets SAKMAS software that can be directly used. Moreover, the mosque can produce a double-entry recording system through SAKMAS. Takmir understanding increases into a good signal, thus increasing public confidence in the management of people's funds.    
Indonesia Stock Market Reaction Before and After The Announcemnet of First COVID-19 Case Ades Kurnia; Restu Agusti; Julita Julita
AFEBI Accounting Review Vol 7, No 1 (2022)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v7i1.526

Abstract

This study aims to analyze the effect of COVID-19, which announced on March 2nd, 2020 in Indonesia on abnormal return, volatility, trading volume and market capitalization of companies 10 days before and after the announcement. This type of research is an event study. The populations are 70 firms listed on the JII70 and 12 firms on SRI-Kehati on the Indonesian Stock Exchange and take all companies in the issuer under study as samples. Hypothesis testing will use the paired sample t-test for abnormal return and volatility variables then wilcoxon signed-rank test for trading volume and market capitalization variables. The results of the study show that there is no difference in abnormal return but there is a difference in volatility, trading volume and market capitalization before and after the announcement of COVID-19 in Indonesia.
Analisis Faktor Yang Mempengaruhi Penyerapan Anggaran Pada Pemerintah Daerah Kabupaten Bengkalis Kennedy Kennedy; Nur Azlina; Julita Julita; Suci Nurulita
Jurnal Akuntansi Keuangan dan Bisnis Vol 13 No 2 (2020): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.81 KB) | DOI: 10.35143/jakb.v13i2.3652

Abstract

Abstract This research aims to examine: the effect of budget planning, quality of human resources, organizational commitment, administrative records, and the government's internal control system on budget absorption. The population in this study was the regional apparatus organization in Bengkalis Regency, which amounted to 35 DPOs, consisting of 1 regional secretariat, 1 DPRD secretariat, 1 inspectorate, 1 civil service police unit, 1 hospital, 7 agencies, and 23 service offices. The method used is saturated sampling, with a total sample of 175 respondents. The data analysis method used in this study is SPSS version 23. The results of this study indicate that budget planning, quality of human resources, organizational commitment, administrative records and government internal control systems significantly influence budget absorption. The results of this research are expected to provide input to DPOs in Bengkalis Regency to take strategic steps in order to increase budget absorption in accordance with targets and regulation. Keywords: Budget Absorption, Budget Planning, Quality of Human Resources, Organizational Commitment, Administrative Records, and Government Internal Control Systems.
PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, OUTSIDER OWNERSHIP, DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN: (Studi Empiris Pada Perusahaan Property and Real Estate Yang Terdaftar Di Bursa Efek Indonesia 2016-2019) Nenik Marianti; Yusralaini Yusralaini; Julita Julita
Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2023): Maret: Jurnal Ekonomi dan Manajemen
Publisher : Amik Veteran Porwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i1.952

Abstract

The purpose of this study was to examine the effect of profitability, solvency, firm size, outsider ownership, and auditor’s firm reputation towards timeliness of financial reporting at property and real estate companies listed on the indonesian stock exchange period 2016-2019. The data used in this research ini secondary data, namely from annual financial reports. These samples were obtained by purposive sampling method, using several criteria in order to obtain a sample of 24 companies and measure the timeliness of financial reporting with the dummy variables. Hypothesis testing is done by logistic regression analysis with SPSS ver. 26.0. The result of this research provides evidence that the profitability have a influences on timeliness of financial reporting. However there is no evidence that solvency, firm size, company age, outsider ownership, and auditor’s firm reputation have influence on timeliness of financial reporting.
ENRICHMENT INFORMATION PROFESI AKUNTAN DI ERA DIGITALISASI KEPADA IKATAN MAHASISWA AKUNTANSI INDONESIA RIAU Julita Julita; Nasrizal Nasrizal; Nita Wahyuni
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol 7 No 1 (2023)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v7i1.1311

Abstract

Kegiatan tersebut bertujuan untuk mengedukasi mahasiswa akuntansi tentang pengayaan informasi terkait optimalisasi peran profesi akuntan di era revolusi industri 4.0 dan tantangan masyarakat 5.0. Kegiatan ini menjadi tolak ukur bagi mahasiswa untuk melengkapi kompetensinya dalam memenuhi kebutuhan dunia kerja di masa depan. Sasarannya adalah mahasiswa akuntansi yang tergabung dalam Ikatan Mahasiswa Akuntansi Indonesia (IMAI) Riau untuk memahami kriteria skill yang dibutuhkan dunia kerja. Metode yang digunakan adalah dengan mengidentifikasi dan menganalisis gambaran tantangan dan perkembangan profesi akuntan di dunia kerja dengan pembekalan langsung melalui pemaparan materi profesi akuntan yaitu akuntan publik dan akuntan non publik. Tingkat keberhasilan adalah pemahaman, pengetahuan dan semangat mahasiswa untuk mempersiapkan diri menjadi akuntan profesional. Informasi tentang perkembangan profesi akuntan sudah tersedia dan dapat dipersiapkan dengan berbagai ilmu dan soft skill sebelum lulus dan terjun ke masyarakat. Dan dapat bekerja secara mandiri dengan kemampuan profesionalnya. Kegiatan pelatihan ini merupakan pilot project yang diharapkan dapat berkelanjutan.