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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Diklat Review : Jurnal manajemen pendidikan dan pelatihan PEKBIS Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan
Nur Azlina
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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PENGARUH KEEFEKTIFAN PENGENDALIAN INTERNAL, ASIMETRI INFORMASI, DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Satuan Kerja Perangkat Daerah Provinsi Riau) Delima Suma Bestari; Nur Azlina; Julita '
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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Abstract

This study aimed to determine the influence of effectivity of internal control, information asymmetry, and individual morality towards the accounting fraud tendencies with unethical behavior as intervening variable. This research was conducted at SKPD Riau Province. The sample was 89 employee level officials Echelon III and Echelon IV. Methods of data collection in this study using a survey method with questionnaire instrument. Data analysis method used SEM with SmartPLS which include validity, reliability, path analysis and bootstrapping. The result showed that the variable information asymmetry and individual morality significantly influence the accounting fraud tendencies by the unethical behavior as an intervening variable. While the variable effectivity of internal control does not affect accounting fraud tendencies by the unethical behavior as an intervening variable. Value of R-Square indicates that the variables jointly effectivity of internal control, information asymmetry, and individual morality contribute to the dependent variable (affect the accounting fraud tendencies) of 72,74%, while the remaining 27,26% is explained by other variables outside the research model.Keywords : Effectivity, Asymmetry, Morality, Fraud, and Unethical
PENGARUH KOMITMEN PROFESIONAL, LINGKUNGAN ETIKA, SIFAT MACHIAVELLIAN DAN PERSONAL COST TERHADAP INTENSI WHISTLEBLOWING DENGAN RETALIASI SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Perbankan yang berada di Kota Pekanbaru) Taufiq Nugraha; Nur Azlina; Julita '
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 study aims to examines the effect of proffesional commitment, environmental ethics, machiavellian and personal cost on Intention whistleblowing, and Retaliation as Moderating Variable. The sample of this study is auditors of 39 banking companies that listed in the Pekanbaru city. Analytical techniques used to perform the hypothesis testing is purposive sampling. Data are analyzed using multiple regression method using SPSS 20 version. The results showed that Professional commitment has effect by significance value as 0.035 and H1 accepted. Variable Environtmental ethical has effect by significance value as 0.000 and H2 is accepted. Machiavellian variables has effect by significance value as 0.026 and H3 accepted. Variable Personal Cost has effect by significance value as 0.008 and H4 accepted. Variable Proffessional Cimttment has effect and moderated by Retaliation with significance value as 0,000 and H5 accepted. Variable Environtmental Ethic has effect and moderated by Retaliation with significance value as 0,000 and H6 accepted. Variable Machavellian has effect and moderated by Retaliation with significance value as 0,012 and H7 accepted. Variable Personal Cost has effect and moderated by Retaliation with significance value as 0,006 and H5 accepted.Keyword: Whistleblowing, Commitment, Environtmental, Machiavellian, Cost, Retaliation.
PENGARUH AKUNTABILITAS PUBLIK, KEJELASAN SASARAN ANGGARAN, DESENTRALISASI DAN SISTEM PENGENDALIAN INTERN TERHADAP KINERJA MANAJERIAL DI SKPD KABUPATEN BENGKALIS Rizky Darmawan; Nur Azlina; Eka Hariyani
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 was to determine the effect of public accountability, budget goal clarity, decentralization and the internal control system of managerial performance in SKPD Bengkalis. The population in this study are civil servants who have a structural position and officers who have a role in budgeting at every SKPD in government Bengkalis spread over 36 SKPD. Determination of the sample in this study using purposive sampling method that meets the criteria for the election of the desired research. The sample in this study is a government employee who was in the finance department which consists of a head of the division / Head of finance, treasurer and finance department staff totaling 83 people. Analysis of the data used is multiple regression (multiple regression) assisted with SPSS Windows Ver 20. The results of this study prove that public accountability, budget goal clarity, decentralization and the internal control system influence on managerial performance in SKPD Bengkalis.Keywords: Public Accountability, Budget Goal Clarity, Decentralization, Internal Control System, and Managerial Performance
PENGARUH PEMAHAMAN PERATURAN, OMSET, SANKSI, DAN RELASI SOSIAL TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Wajib Pajak Restoran Kota Pekanbaru Tahun 2012-2016) Indah Dwiastari; Zirman Zirman; Nur Azlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research is to find out the effect of understanding the rule, turnover, sanctions, and social relations against tax compliance. In this research used the population that obtained by researchers amounted to 2.489 population and the sample was 96 respondents. The sampling technique in this research is proportionate stratified random sampling and obtain 44 restaurants, 31 café/coffee shop, 20 canteens. The technique of collecting data used was primary data obtained from questionnaires. Data analysis conducted with multiple regression model with help of software SPSS version 21,0. The variables used in this study are understanding the rules, turnover, sanctions, social relations and tax compliance. The calculation of dependent and independent variables using indicators from previous research questionnaire. Of the result of the testing that has been done, that understanding the rule, sanctions, and social relations has significant value on tax compliance. Meanwhile turnover have no significant effect on tax compliance. The results from coefficient determination (adjusted R2) test is worth 0.512. The conclusion from overall effect of independent variables is 51.2% while the remaining 48,8% is influenced by other independent variables that were not examined and used in this study.Keywords: Understanding The Rules, Turnover, Sanctions, Social Relations and Tax Compliance.
PENGARUH PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PENGAWASAN APBD DENGAN AKUNTABILITAS, KOMITMEN ORGANISASI, DAN POLITICAL BACKGROUND SEBAGAI VARIABEL MODERATING (Studi Empiris pada DPRD Kabupaten Rokan Hilir periode 2014-2019) Annisa Hapsari; Nur Azlina; Al azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This research aims to test and prove empirically the influence of the board knowledge about the budget on budget oversight with the accountability, organizational commitment, and political background as moderating variable. The population is on DPRD located in Rokan Hilir regency in 2017. The sample used as the respondents was taken by using sensus sampling method. The Questionnaires was distributed to 45 respondents, which can be processed is 42 questionnaire. Data analysis techniques to test hypotheses using simple linear regression analysis and moderated regression analysis (MRA) with SPSS 21.0. The results of the tests show that the board knowledge about the budget has significant affect on budget oversight. And result also prove the relationship between the board knowledge about the budget with budget oversight are moderated by the accountability, organizational commitment, and political background.Keywords : Knowledge, Controlling, Accountability, Organizational Commitment, Political Background
PELAKSANAAN GOOD GOVERNANCE DALAM PENGELOLAAN KEUANGAN DESA BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMOR 113 TAHUN 2014 TENTANG PENGELOLAAN KEUANGAN DESA (Studi Kasus pada Desa Koto Kombu Kecamatan Hulu Kuantan Kabupaten Kuantan Singigi) Ridho Alfajri; Nur Azlina; Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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Village finance is a strategic thing for the village as well as for the government above the village that is the important district of village finance in affirmed by the Law of Village Number 6 Year 2014 and PERMENDAGRI No. 113 Year 2014 on Village Financial Management. In the implementation and management of Village Finance should be managed on the basis of transparent, accountable, participatory principles and carried out in an orderly and disciplined budget. This is well realized in Koto Kombu Village where village finances are formulated by the village government of BPD and the community together. This research uses qualitative research method to get facts about financial management process in Koto Kombu village. The unit of analysis in this research is Koto Kombu Village Government. Data collection techniques used are in-depth interviews, observations and documentation to complete the data in this study. Koto Kombu Village has been participative involving the chairman of BPD and the community elements in the formulation of financial plans and village development. In the implementation and administration of the Village Koto Kombu based on PERMENDAGRI No.113 of 2014 on Village Financial Management so that the flow of implementation is good. Likewise in reporting and Accountability Koto Kombu Village Government has been transparent to the community related to the realization of village finances by disseminating financial statements to the elements of society.Keywords : Accountability, Village Financial Management, Village Government
PENGARUH TRANSPARANSI, KOMPETENSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PEMERINTAH DESA DALAM PENGELOLAAN ALOKASI DANA DESA (Studi Empiris Pada Seluruh Desa Di Kecamatan Salo Kabupaten Kampar) Muhammad Rosyidi; Nur Azlina; Adhitya Agri Putra
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research was to identify and analyze about : 1) the effect Effect of transparancy on village government accountability in management of village fund. 2) Effect of competence on village government accountability in management of village fund. 3) Influence of internal control system on village government accountability in management of village fund. This study was conducted in all villages in Salo Sub-district, Kampar District, which amounted to 6 villages. Data used in this research is primary data with questionnaire as instrument. The method used in sample selection is purposive sampling. The number of samples in this study was 123 respondents. Hypothesis test used in this research is statistical t test. Data analyze technique used in this research is multiple linear analyze using Statistical product and service solution (SPSS) version 20.0. The results show that transparency, competence and internal control system have a positive effect on village government accountability in managing the village funds.Keywords : transparancy, competence, influence of internal control system, accountability
PENGARUH INTEGRITAS, MOTIVASI, OBJEKTIVITAS, DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT (Studi Pada Inspektorat Kabupaten/Kota di Provinsi Riau) Widya Arisza Septyaningtyas; Nur Azlina; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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The purpose of this research was to identify and analyze about (1) The effect of integrity on audit quality, (2) The effect of motivation on audit quality, (3) The effect of objectivity on audit quality, (4) The effect of work experience on audit quality. Study was conducted at inspectorate Districts / City in Riau Province, which amount to 13 inspectorates.The data used in this research was primary data with questionnaire as an instrument. The method that used to the sample selection was random sampling. The number of samples in this research were 35 respondents. Hypothesis test used in this research was statistical t-test. Data analysis techniques used in this research was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 21.0 for Windows as data processing software program.Results of hypothesis test using statistical t-test showed the significant value of integrity variable 0.302 > 0.05, which means that H1 rejected, the motivation variable 0.869 > 0.05, which means that H2 rejected, objectivity variables 0.00 < 0.05, which means the H3 accepted, and work experience variable 0.797 > 0.05, which means the H4 rejected. The results showed that integrity, motivation, and work experience have no effect on audit quality. While, objectivity variables has effect on audit quality.Keywords: Audit Quality, Integrity, Motivation, Objectivity, and Work Experience
PENGARUH CURRENT RATIO, TOTAL DEBT TO ASSETS RATIO DAN TOTAL ASSETS TURNOVER TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009-2012 (Studi Empiris Pada Kelompok Industri Otomotif & Komponen) Windi Puji Astuti; Muhammad Rasuli; Nur Azlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aims to examine and determine the influence of the current ratio, total debt to assets ratio and total assets turnover to company profitability of manufacturing automotive and components industry sectors listed in Indonesia Stock Exchange (IDX) 2009-2012. The sampling method in this study using purposive sampling technique with the entire population of the manufacturing companies listed in Indonesia Stock Exchange (IDX) 2009-2012. Statistical analysis used in this study include the classical assumption and hypothesis testing using multiple linear regression. The results showed that in partial current ratio does not affect the return on assets but the total debt to assets ratio and total assets turnover significantly influence the return on assets. However, simultaneously all independent variables in this study had an influence on the profitability of companies manufacturing automotive and component industry sectors listed in Indonesia Stock Exchange (IDX) 2009-2012. The percentage of independent variables in explaining the dependent variable of 46,1% and the rest can be explained by other variables outside the model.Keywords: Current Ratio, Total Debt to Assets Ratio, Total Assets Turnover and Profitability (ROA).
Pengaruh Perputaran Persediaan Barang Jadi, Debt To Equity Ratio, dan Pertumbuhan Penjualan Terhadap Profitabilitas Perusahaan Food and Beverages yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2012 Febi Nurindah Sari; Kirmizi Ritonga; Nur Azlina
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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Income or profit is one of the main objectives the establishment of any business enterprise. Without profit, the company can not be a going concern. The survival of the company (going concern) is influenced by the profitability of the company itself. Profitability illustrates the company's ability to profit through all abilities. The purpose of this study was to analyze the effect of independent variables (Inventory Turnover Period, Debt to Equity Ratio, Sales Growth) on the dependent variable is Profitability (NPM). Based on the results of the discussion over the whole hypothesis testing are: 1) There is no significant Effect of Finished Goods Inventory Turnover on Net Profit Margin, 2) There is no significant Effect of Debt to Equity Ratio on Net Profit Margin. And 3) There is no significant Effect of Sales Growth on Net Profit Margin.Keywords : Finished Goods Inventory Turnover, Debt To Equity Ratio, Sales Growth and Profitability
Co-Authors Abd. Rasyid Syamsuri Adhitya Agri Putra Aditya Trinovryan Al Azhar A Alfiati Silfi Amir Hasan Amir Hasan Amir Hasan Anisa Ratna Suzana Annisa Hapsari Arief Reyhan Arini Arini Arries Martin Riafan Azhari Sofyan Azwir Nasir Boby &#039; Delima Suma Bestari Desmiyawati &#039; Desmiyawati Desmiyawati Devi Safitri Dian Avita Sari Eka Hariyani Eka Nopriyanti EMRINALDI NUR DP Eva Ulfah Rahayu Febi Nurindah Sari Fitri Humairoh Franky Afrizal Fransiska - Helen Stephanie Gusar Indah Dwiastari Iwan Kristoni Napitupulu Julio Herdi Peuranda Julita &#039; Kamaliah - Kamaliah Kamaliah Kennedy &#039; Kirmizi Ritonga M. Rasuli M. Rasuli M. Rasuli Mudrika Alamsyah Hasan muhammad irfan Muhammad Rasuli Muhammad Rosyidi Mukhlisin Mukhlisin Nurlaili &#039; Pipin Kurnia Poernawarman - Putri Dwi Nurhidayati Rahmad Hidayat Raja Adri Satriawan Raja Reno Setiawan Rasuli &#039; Reynaldi Riantiarno Rheny Afriana Hanif Ridho Alfajri Rifqi Abdillah A Rikotavia Sinuhaji Rizky Andrian Rizky Ardhianto Rizky Darmawan Rizky Fitriyanti Romy Eka Putra A Rully Aprianto Septi Indriyani Shella Lolita diti Aprilia SITI ASIAM Sri Rezeki Suci Izdihar Suci Nurulita Susilatri - Taufeni Taufik Taufiq Nugraha Vetty Rebecca Panjaitan Widya Arisza Septyaningtyas Winda Putri Ayunda Windi Puji Astuti Yolla Yorika Yulia Petra Harvianda Zirman &#039; Zirman Zirman ZK Abdurahman Baizal