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All Journal Jurnal Al-Iqtishad Jurnal Kajian Akuntansi Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) Jurnal AKSI (Akuntansi dan Sistem Informasi) Akurasi : Jurnal Studi Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Vera Oktari
Universitas Riau
Humanities Computer Science & IT Economics, Econometrics & Finance Social Sciences

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Dampak Sumber Daya Manusia, Skala Usaha, Umur Usaha dan Pelatihan Akuntansi Terhadap Penggunaan Informasi Akuntansi pada UMKM Mayla Khoiriyah; Vera Oktari
Akuntansi & Ekonomika Vol 11 No 1 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i1.2489

Abstract

To reduce problems that become obstacles to the development and growth of MSMEs such as limited capital, difficulties in raw materials, technological stuttering, low quality human resources and ineffective marketing methods can be overcome by applying and using accounting information. This study aims to determine the effect of human resources, business scale, business age and accounting training on the use of accounting information at MSMEs. This research used primary data with questionnaires as instruments. The method used for sample selection is purposive sampling. Samples obtained in this study were 120 MSMEs. But only 92 (76.67%) questionnaires were returned and could be processed. Data analysis technique used in this research is multiple linear regression. The results shows that human resources, business scale and accounting training affect the use of accounting information at MSMEs. While the age of the business does not affect the use of accounting information at MSMEs.
Performance Of Regional Public Service Agencies: Accountability As A Moderating Variable Yesi Mutia Basri; Mifta Hasanah; Vera Oktari
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 1 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to empirically examine the influence of leadership style and technology on the performance of the Regional Public Service Agency (RPSA) Health Center in Pekanbaru City. This study also examines Accountability moderation. This research was conducted using a survey method through a questionnaire. All RPSA Public Health Centers in Pekanbaru City were sampled in this study, with 140 RPSA managers as respondents. The results of data analysis using Moderated Regression Analysis (MRA) with SPSS show that leadership style and use of technology affect the performance of the RPSA Health Center. The results also show that accountability does not moderate the influence of leadership style on the performance of the PSA Public health center but moderates the effect of using technology on the performance of the RPSA Public health center. The results of this study contribute to improving the performance of health organizations, especially health centers in the city of Pekanbaru.
DETERMINAN AUDITOR SWITCHING PADA PERUSAHAAN FINANCE YANG TERDAFTAR DI BEI Muhammad Fauzi; Amir Hasan; Vera Oktari
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 (469.773 KB) | DOI: 10.31258/jc.1.1.89-105

Abstract

This study aims to examine the factors that determine the change of auditors in finance companies. Companiy growth, audit delay, firm size, managerial ownership, change in management, financial distress, KAP size, and audit opinion used to determine auditor switching. The sample used in this study consisted of 11 samples of finance companies listed on the Indonesian Stock Exchange during 2013-2017. The sample in this study used purposive sampling method. Data analysis method uses logistic regression analysis using SPSS version 23.0. The result shows company's growth, audit delay, company size, management financial distress have effect on switching Auditors while audit opinion,KAP size and managerial ownership has no effect on auditor switching.
DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: STUDI PADA OPD PEMERINTAH KOTA PEKANBARU Justika Zebua; Muhammad Rasuli; Vera Oktari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 2 (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 (478.539 KB) | DOI: 10.31258/jc.1.2.170-183

Abstract

This study aims to explain how Human Resources Competencies, Utilization of Information Technology and The Application of Internal Control System determine of the Quality of Financial Reports of Pekanbaru City. This study uses a quantitative method. The population in this study were 33 OPD in Pekanbaru City Government. The sample determination technique uses a purposive sampling method, where questionnaires distributed to 99 respondents were determined to the Head of Department, Head of Division/Sub-Division/Financial Staff and PPTK of each OPD. The hypothesis test used in this study uses t-Test. The statistical test aids used in this study were the SPSS program ver. 20 for Windows and Ms. Excel 2013. The results show that the Competencies of Human Resources, Utilization of Information Technology and the Application of Internal Control System partially affected the Quality of Local Government Financial Reports
PENGARUH INTEGRITAS, OBJEKTIVITAS DAN KOMPETENSI TERHADAP KINERJA AUDITOR: BUDAYA ORGANISASI SEBAGAI PEMODERASI Lilis Yulianti; M Rasuli; Vera Oktari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 3 (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 | DOI: 10.31258/jc.1.3.349-364

Abstract

This study aims to examine the effect of integrity, objectivity and competence on the auditor's performance. This research is a quantitative research. The population in this study is 47 auditors at the Inspectorate of the Riau Province. The sampling technique used is a saturated sample so that makes all of population as a sample in the study this. The scale of data measurement with a Likert scale. The data are collected through questionnaires that handed directly to the respondens. 41 completed quisioner are receipt and was analysis by WarpPLS 6.0. The results of this study indicate that integrity, objectivity and competence has a direct and significant influence on auditor performance. As well as culture the organization strengthens the influence of integrity, objectivity and competence on auditor performance This shows that the better the integrity, objectivity and applied competencies, it can improve auditor performance
KOMPETENSI, INDEPENDENSI, INTEGRITAS, OBJEKTIVITAS, DAN PENGALAMAN KERJA, PENGARUHNYA TERHADAP KUALITAS AUDIT Rideska Melani Azura; Kennedy Kennedy; Vera Oktari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): 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 | DOI: 10.31258/jc.2.3.384-398

Abstract

This study aims to determine the effect of audit tenure, operating complexity, total assets, and solvability on audit delay. This study uses a quantitative approach using secondary data contained in the company's Annual Report. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Through the purposive sampling method, 36 companies were obtained as samples. The results of multiple linear regression analysis using SPSS 26 software show that the complexity of operations and solvability affect audit delay. Meanwhile, audit tenure and total assets have no effect on audit delay. The results of this study have a contribution to the companies in reducing the occurrence of audit delay.
ANALISIS PENINGKATAN KINERJA PEMERINTAH DESA PADA DESA DI KABUPATEN MERANTI Vera oktari; Ulfa Afifah; Arumega Zarefar; Mayla Khoiriyah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 1 (2021): 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 | DOI: 10.31258/jc.2.1.1-11

Abstract

In improving its performance, the village government requires to have organizational commitment that supported by apparatus competency and controlled through community participation. The purpose of this study was to examine the effect of organizational commitment, community participation, and apparatus competence on village government performance. 200 data collected from questionnaires will be analyzed to identify organizational commitment, community participation, and apparatus competency towards the village government performance. Data analyzed by using SPPS version 25.0. the result of data processing found that organizational commitment, community participation, and apparatus competency affects the village government performance, and the organizational commitment is needed to improve apparatus competency by educating and training its human resources, also the transparency as the form of responsibility of the village government to citizen
PENGELOLAAN KEUANGAN DESA PADA DESA-DESA DI KABUPATEN KAMPAR Daniatul Izzah; Taufeni Taufik; Vera Oktari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 1 (2021): 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 | DOI: 10.31258/jc.2.1.12-28

Abstract

This study aims to determine the effect of community participation,transparency, accountability, quality of human resources,utilization of information technology and the implementation ofinternal control system on village financial management. Thisresearch was conducted in the village of Kampar Regency. Thepopulation in this study were village officials who worked at thevillage office in Kampar District, amounting to 242 villages. Thisstudy used purposive sampling. The number of samples in this studywere 150 respondents, from each village 5 respondents would betaken with the criteria of the Village Head, Village Secretary, Headof Finance, Section Chief and BPD. The test was carried out usingSPSS 25.0 for Windows and Microsoft Excel 2010. The analysistechnique in this study uses multiple regression analysis. Theresults of this study indicate that: (1) Community participationinfluences the effectiveness of village financial management;(2)Transparency influences the effectiveness of village financialmanagement; (3) Accountability influences the effectiveness ofvillage financial management; (4) The quality of human resourcesinfluences the effectiveness of village financial management; (5)The use of information technology influences the effectiveness ofvillage financial management; (6) The application of an internalcontrol system influences the effectiveness of village financialmanagement.
KETERLAMBATAN PENYERAPAN ANGGARAN COVID-19 : APAKAH DIPENGARUHI OLEH REGULASI, PELAKSANAAN ANGGARAN DAN PEMANFAATAN TEKNOLOGI INFORMASI ? Yesi Mutia Basri; Ayu Larasati; Vera Oktari
JURNAL AL-IQTISHAD Vol 18, No 1 (2022)
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v18i1.15318

Abstract

This study aims to prove whether regulations, budget execution, and the use of information technology affect the absorption of the covid-19 budget. The population in this study is the Regional Apparatus Organization (OPD) in the Riau Provincial Government. The sampling technique used is purposive sampling. Data was collected using a questionnaire survey sent to respondents. 73 questionnaires were sent, a total of 68 respondents participated in this study. The results of data analysis using SPSS software version 25.00 show that regulations do not affect the absorption of the covid 19 budget, while budget implementation and the use of information technology affect the absorption of the covid-19 budget while regulations do not affect the absorption of the covid-19 budget.
THE ROLE OF AUDIT COMMITTEE IN CORPORATE SUSTAINABILITY DISCLOSURE Mayla Khoiriyah; Arumega Zarefar; Ulfa Afifah; Vera Oktari
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 2 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2022
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v5i2.243

Abstract

This study aims to determine the influence of the characteristics of the audit committee on corporate social responsibility (CSR) disclosures as a corporate sustainability issue. The audit committee characteristics are proxied by size, the number of members with financial expertise, and the number of audit committee meetings. This study used secondary data from the annual report and sustainability report of manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. The number of samples used is 77 companies. Data were analyzed using Ordinary Least Square. Based on the research findings, the size of the audit committee has a significant positive effect on CSR disclosures. In contrast, financial expertise and the number of meetings significantly negatively affect CSR disclosures. This research is expected to provide recommendations to consider the size of the audit committee in establishing an audit committee to encourage broader CSR
Co-Authors Amir Hasan Ayu Larasati Daniatul Izzah Fitri Humairoh Jonnius Jonnius Justika Zebua Kennedy Kennedy Lilis Yulianti M Rasuli Mayla Khoiriyah Mayla Khoiriyah Mifta Hasanah Muhammad Rasuli Rideska Melani Azura Taufeni Taufik Ulfa Afifah Yesi Mutia Basri Yundari, Yundari Zarefar, Arumega Zirman Zirman