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All Journal JAM Jurnal Kajian Akuntansi Jurnal Akuntansi dan Ekonomika Jurnal Aplikasi Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini ABDI EQUATOR Jurnal Akuntansi Keuangan dan Bisnis
Ulfa Afifah
Universitas Riau
Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Retaliasi, Emosi Negatif, Dan Komitmen Organisasi Terhadap Kecenderungan Melakukan Whistleblowing Ulfa Afifah; Arumega Zarefar
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.v11i1.2490

Abstract

Financial crime is increasingly rampant these days. The fact is financial crimes are often seen directly by internal parties in an organization. It is very important to analyze the intention of an employee to do whistleblowing. The purpose of this study was to examine the effect of retaliation, negative emotions (guilt and shame), and organizational commitment on an individual's intention to whistleblowing. This research was conducted in all branches of PT. Telkomsel in Riau Province. The sampling method used was purposive sampling. The data was collected by sending a questionnaire to 150 employees who work in all branches of PT. Telkomsel in Riau Province, but only 69 questionnaires can be processed. The collected data were analyzed using Partial Least Square (PLS). There are four hypotheses in this study. The results of this study concluded that: retaliation, guilt, shame, and organizational commitment effect on the intention to do whistleblowing.
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
Penggunaan Sistem Informasi Akuntansi pada Usaha Kecil dan Menengah (UKM) di Provinsi Riau Ulfa Afifah; Ruhul Fitrios; Mayla Khoiriyah
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 2 (2022): Jurnal Akuntansi Keuangan dan BIsnis
Publisher : Politeknik Caltex Riau

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

Abstract

The purpose of this study was to test the effect of the use of accounting information systems on individual performance on Small and Medium Enterprises (SMEs) in Riau Province, Indonesia. This is due to the low use of information systems in small and medium-sized businesses. The study was conducted on 258 SMEs in Riau Province. The study used descriptive methods and tested the results using the Partial Least Square-Structural Equation Model (PLS-SEM). The results of this study state that management's commitment has an influence on the use of accounting information systems and the use of accounting information systems affects individual performance. Through verification, it was concluded that to increase the use of SME accounting information systems can be done through strengthening management commitments so as to improve individual performance. The originality of this research is a theoretical construction built to solve the problem of SMEs, besides that there is rarely research conducted related to SIA in SMEs in Riau Province. Therefore, SME management is expected to understand that Accounting Information Systems are the main proponents of their business activities, then use them to achieve the performance of individual employees and organizations.
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
Determinants of Village Fund Management Accountability and Its Implications on Village Government Performance Vera Oktari; Arumega Zarefar; Ulfa Afifah; Mayla Khoiriyah
Jurnal Kajian Akuntansi Vol 6, No 2 (2022): DESEMBER 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i2.7236

Abstract

AbstractThe regional autonomy implemented by the village government currently provides flexibility for officials to manage village funds so that they are more targeted, thus creating a critical task to create public trust. This study analyses internal and external factors that influence the village government in producing good performance and accountability. The population in this study is the village government in Riau Province, with sample of 200 was obtained purposively from the village government in Meranti Regency. Based on the results of descriptive and inferential statistical analysis using WarpPLS 5.0, internal and external government factors directly affects village fund management accountability and performance. Also, it affects performance indirectly partially associated with village fund management accountability. Organizational commitment is very dominant in improving performance, with or without mediation from village fund management accountability, so organizations need to facilitate the apparatus with a conducive work environment and appreciate the achievements of the apparatus.Keywords: Accountability; Competency; Organisational commitment; Participation.AbstrakOtonomi daerah yang dilaksanakan oleh pemerintah desa saat ini memberikan keleluasaan bagi aparat untuk mengelola dana desa agar lebih tepat sasaran, sehingga menciptakan tugas kritis untuk menciptakan kepercayaan masyarakat terhadap kinerjanya. Penelitian ini menganalisis pengaruh faktor internal dan eksternal yang mempengaruhi pemerintah desa dalam menghasilkan kinerja dan akuntabilitas yang baik. Populasi penelitian ini adalah pemerintah desa di Provinsi Riau, dan sampel sebanyak 200 orang diperoleh dari pemerintah desa di Kabupaten Meranti yang diperoleh secara purposive. Berdasarkan hasil analisis statistik deskriptif dan inferensial dengan menggunakan WarpPLS 5.0, informasi faktor internal dan eksternal pemerintah dalam penelitian ini berpengaruh langsung terhadap akuntabilitas pengelolaan dana desa dan kinerja pemerintah desa. Selain itu, secara tidak langsung mempengaruhi kinerja sebagian terkait dengan akuntabilitas pengelolaan dana desa. Komitmen organisasi sangat dominan dalam meningkatkan kinerja organisasi, dengan atau tanpa mediasi pertanggungjawaban pengelolaan dana desa, sehingga organisasi perlu memfasilitasi aparatur dengan lingkungan kerja yang kondusif dan mengapresiasi prestasi aparatur.Kata kunci: Akuntabilitas; Komitmen organisasi; Kompetensi; Partisipasi.
PEMULIHAN KEUANGAN UMKM DI MASA PANDEMI COVID-19 MELALUI PENYUSUNAN LAPORAN KEUANGAN BERBASIS ANDROID Raja Adri Satriawan S; Atika Zarefat; Mayla Khoiriyah; Ulfa Afifah
ABDI EQUATOR Vol 2, No 2 (2022): ABDI EQUATOR: VOL 2, NO.2, SEPTEMBER 2022
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v2i2.64179

Abstract

Kegiatan pengabdian masyarakat ini dilaksanakan di Kelurahan Tebing Tinggi Okura, Kecamatan Rumbai Pesisir dengan merencanakan pendampingan dalam penggunaan sistem akuntansi berbasis Android mengenai proses pencatatan sampai dengan pembuatan laporan keuangan pada Usaha Mikro, Kecil dan Menengah (UMKM). Sistem merupakan hasil ciptaan manusia, yang ditujukan untuk mempermudah pekerjaan. Dengan sistem akuntansi, maka diharapkan pencatatan pada UMKM menjadi sesuai dengan standar yang berlaku.Kegiatan pengabdian ini dilaksanakan menggunakan metode ceramah sekaligus praktik yang dilakukan langsung terkait tata cara penggunaan sistem akuntansi berbasis Android untuk UMKM. Pelatihan ini dilaksanakan dengan memberikan contoh transaksi-transaksi yang akan diinputkan pada sistem terkait masalah aset, penjualan, biaya, dan transaksi yang berkemungkinan terjadi pada kegiatan UMKM. Dengan kegiatan ini, diharapkan UMKM memiliki pembukuan yang baik, sesuai dengan aturan, serta dapat memiliki laporan keuangan yang sesuai aturan dan standar yang berlaku, serta memiliki Sumber Daya Manusia yang handal.
Pengaruh Gender dan Usia Dewan Terhadap Kinerja Keuangan Sinta Ramaiyanti; Mayla Khoiriyah; Arumega Zarefar; Ulfa Afifah; Atika Zarefar
Akuntansi dan Manajemen Vol. 18 No. 1 (2023): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v18i1.208

Abstract

This study aims to examine the effect of board gender and board age on company performance using Market to Book Ratio (MBR) measures, measuring board gender using the percentage of female commissioners from the total commissioners while board age using board age data. The study used a quantitative descriptive approach using panel data from agricultural companies listed on the Indonesia Stock Exchange with an observance period from 2014 – 2018. Data was analyzed with Ordinary Least Square using Stata. The results showed that the gender of the board had a significant negative influence on the company's performance. In other words, the participation of female board members has a positive impact to some extent. Meanwhile, the age of the board positively affects the company's performance. Older board members have experience and are more careful in making decisions. Decisions are made based on experience and can collaborate with younger board members. In addition, older board members have the ability to take strategic decisions and have less chance of going bankrupt. This research contributes to the consideration of the selection of the composition and composition of the board of directors of a company, especially public companies.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KINERJA PERUSAHAAN: THE EFFECT OF COMMITTEE AUDIT CHARACTERISTICS ON FIRM PERFORMANCE Chindy Pebrika Perangin-Angin; Mayla Khoiriyah; Raja Adri Satriawan; Ulfa Afifah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): 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/current.4.2.343-355

Abstract

This study empirically examines the impact of audit committee size variables, financial expertise and frequency of audit committee meetings and company performance. Population of this sudy was firms listed in Bursa Efek Indonesia (BEI) and The sample was company from Basic and Chemical Industry from 2014-2020 with 295 total observation. The company's performance uses TobinsQ measurements. Regression analysis using panel data and stata 17 application identified that the size of the audit committee and the financial expertise of the audit committee had a significant positive effect on the company's performance. On the other hand, the frequency of audit committee meetings that are routinely held every year was found to have a positive insignificant effect on the company's performance. This research contributes to the company's performance. First, it shows the extent of the performance of basic industrial and chemical companies listed on the Indonesia Stock Exchange. Second, the study adds to the existing literature on the impact of audit committee attributes on company performance by using a focus of one measurement of company performance and specifically audit committees that were previously not specific. Third, this study is expected to provide feedback to regulators of basic and chemical industry companies on the current regulations on the requirements of being an audit committee in basic and chemical industrial enterprises. Finally, this study raises some issues of interest to other researchers who are or will be conducting research in this field.
EFEK MANAJEMEN LABA TERHADAP HUBUNGAN TATA KELOLA PERUSAHAAN, PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DAN RISIKO PERUSAHAAN Mayla Khoiriyah; Ulfa Afifah; Atika Zarefar; Arumega Zarefar
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i1.319

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Tata kelola perusahaan dan Tanggung jawab sosial perusahaan terhadap risiko perusahaan melalui manajemen laba. Penelitian dilakukan pada perusahaan yang terdaftar di BEI pada industri primer dan sekunder dari tahun 2014-2020. Analisis data dilakukan dengan menggunakan Software STATA yaitu dengan menganalisis statistik deskriptif dan analisis jalur. Hasil analisis menunjukkan bahwa Tata kelola perusahaan, tanggung jawab sosial dan manajemen laba perusahaan berpengaruh secara langsung terhadap risiko perusahaan. Tata kelola perusahaan tidak berpengaruh secara langsung terhadap manajemen laba. Namun tanggung jawab sosial perusahaan berpengaruh langsung terhadap manajemen laba.  Pengaruh mediasi baik tata kelola maupun tanggung jawab sosial perusahaan tidak mampu mempengaruhi risiko perusahaan melalui manajemen laba. Artinya manajemen laba tidak memberikan pengaruh mediasi terhadap hubungan tata kelola dan tanggung jawab terhadap risiko perusahaan
Co-Authors Atika Zarefar Atika Zarefat Chindy Pebrika Perangin-Angin Mayla Khoiriyah Mayla Khoiriyah Raja Adri Satriawan Raja Adri Satriawan S Ruhul Fitrios Sinta Ramaiyanti Vera Oktari Zarefar, Arumega