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All Journal Jurnal Akuntansi Indonesia Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Kompartemen : Jurnal Ilmiah Akuntansi AFEBI Accounting Review Indonesian Journal of Accounting and Governance Proceeding of National Conference on Accounting & Finance JURNAL ILMIAH FEASIBLE (JIF) Jurnal Riset Akuntansi Kontemporer Jurnal Kajian Akuntansi dan Auditing Terbuka Journal of Economics and Business Jurnal Akuntansi Keuangan dan Bisnis
nur azlina
Universitas Riau
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, KOMUNIKASI, DAN SARANA PRASARANA TERHADAP KESIAPAN PEMERINTAH DAERAH DALAM PENERAPAN “PP NOMOR 12 TAHUN 2019” sri mulya saputri; nur azlina; rofika rofika
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 5, No 1 (2021): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v5i1.180

Abstract

This study aims to determine the effect of the competence of human resources, communication and infrastructure on the readiness of local governments in implementing “PP No. 12 of 2019” in the local government of Rokan Hulu district. The population and sample in this study amounted to 45 OPD or 180 respondents. Sampling technique used in this study is saturated sampling, and the data analysis method used is multiple regression analysis using SPSS version 26. The results of this study indicate that the competence of human resources, communication and infrastructure has a significant effect on the readiness of local governments in implementing Government Regulation “No. 12 of 2019”.
Good Governance Memediasi Hubungan Pengelolaan Keuangan Daerah dan Sistem Pengendalian Intern Pemerintah terhadap Kinerja Instansi Pemerintah (Studi Empiris OPD Kabupaten Solok) Nur Azlina
Jurnal Kajian Akuntansi dan Auditing Vol. 14 No. 1 (2019): April 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (641.038 KB) | DOI: 10.37301/jkaa.v14i1.5

Abstract

This study aims to examine and analyze the relationship of regional financial management and internal control systems of government with the performance of government agencies mediated by good governance. The dependent variable used is the performance of government agencies, the independent variable used is regional financial management and government internal control systems and one mediating variable in the form of good governance. The population in this study is the Solok District Organization of 26 OPDs. The sampling technique used in this study is saturated sampling with 76 respondents. This study uses primary data. Data collection techniques based on survey method by providing a set of questionnaires to respondents.Path analyisis is used to test the hyphotesis.
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.
FACTORS THAT INFLUENCE WHISTLEBLOWING INTENTIONS VILLAGE GOVERNMENT OFFICIAL Yesi Mutia Basri; Ferty Riarni; Nur Azlina; M. Haykal Daditullah Indrapraja
JRAK Vol 12 No 2 (2020): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v12i2.3125

Abstract

The study investigates the factors that influence village officials to have an interest in whistleblowing. Organizational commitment, rewarding, idealism ethical orientation, relativism and machiavellian ethical orientation are used as factors that influence the interest of village officials to do whistleblowing. The population in this research is the entire officials of the village government who worked in district Kelayang, Indragiri Hulu Regency. The sampling technique in this research is to use incidental sampling. A total of 60 village officialses participated in this study, which consisted of village heads, village secretaries. regional executor and technical executive. The data analysis technique used is multiple regression. The results of hypothesis testing that is: organizational commitment and idealism ethical orientation effect on interest to do the whistleblowing but reward, relativism ethical orientation and machiavellian nature has no effect against the interest to do the whistleblowing.This research contributes to reducing the occurrence of fraud committed by village officials.
MSME PERFORMANCE EFFECTIVENESS DURING COVID 19 PANDEMIC PERIOD Hariadi Hariadi; Fitri Humairoh; Desmiyawati Desmiyawati; Nur Azlina
JRAK Vol 14 No 1 (2022): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i1.4638

Abstract

This research aims at examining the influence of the effect of e-commerce, innovation and accounting information systems on the MSMEs’ performance in the Bengkalis district. The population method used in this research was MSMEs in Bengkalis district. The samples in this research were 100 MSMEs that fit the criteria that have been determined. The data used in this research was primary data with a questionnaire as an instrument. Additionally, the data collection in this research used purposive sampling, where the total number of respondents in this research was 100 respondents. The data analysis was done with a multiple linear regression model with Statistical Product and Service Solution (SPSS) software 25.0 version. The results obtained were e-commerce, inovation and accounting information systems that had a significant effect on MSMEs' performance.
How to the regional financial management in Bengkalis Regency? Sonia Efriani; Nur Azlina; Mudrika Alamsyah
Proceeding of National Conference on Accounting & Finance Volume 3, 2021
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Regional financial management is all rights and obligations in the context of running a regional government that can be valued in money, including all forms of wealth related to the rights and obligations of the region and of course within the boundaries of regional authority. This study aims to examine the effect of financial accountability, supervision, budget transparency and financial report presentation on local government financial management. Population and sample in this study amounted to 32 SKPD and 96 respondents. The sampling method used in this research is positive sampling, namely the sampling technique with certain considerations. The data used in this study are primary data. The data collection technique used survey techniques, namely by distributing questionnaires. The analysis used in this study is multiple regression analysis, f test and t test.
Pengaruh Keefektifan Pengendalian Internal, Ketaatan Aturan Akuntansi, Kesesuaian Kompensasi, Moralitas Manajemen, dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan Akuntansi Fanny Yulia; Rita Anugerah; Nur Azlina
Jurnal Ilmiah Feasible (JIF) Vol 3, No 1 (2021): Junal Ilmiah Feasible (JIF): Bisnis, Kewirausahaan dan Koperasi
Publisher : universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/fb.v3i1.2021.88-96.9549

Abstract

Penelitian ini bertujuan mengetahui pengaruh keefektifan pengendalian internal, ketaatan aturan akuntansi, kesesuaian kompensasi, moralitas manajemen, dan budaya etis organisasi terhadap kecenderungan kecurangan akuntansi. populasi dalam penelitian ini adalah pegawai di 33 organisasi perangkat daerah Kota Pekanbaru. Sedangkan responden terdiri dari Kepala bagian keuangan, kepala sub bagian keuangan, dan bendahara pengeluaran  yang berjumlah 68 orang. Metode penentuan sampel yang digunakan dalam penelitian ini adalah sampel jenuh. Hasil penelitian membuktikan bahwa (1) keefektifan pengendalian internal berpengaruh terhadap kecenderungan kecurangan akuntansi dengan tingkat signifika 0,017 (2) ketaatan aturan akuntansi berpengaruh terhadap kecenderungan kecurangan akuntansi dengan tingkat signifikan 0,014 (3) kesesuaian kompensasi berpengaruh terhadap kecenderungan kecurangan akuntansi dengan tingkat signifikan 0,006 (4) moralitas manajemen berpengaruh terhadap kecenderungan kecurangan akuntansi dengan tingkat signifikan 0,039 (5) budaya etis organisasi berpengaruh terhadap kecenderungan kecurangan akuntansi dengan tingkat signifikan 0,014. Berdasarkan hasil uji koefisien determinasi atau Adjusted R2 sebesar 0,405 menunjukkan bahwa kecenderungan kecurangan akuntansi dipengaruhi 40,5% oleh keefektifan pengendalian internal, ketaatan aturan akuntansi, kesesuaian kompensasi, moralitas manajemen dan budaya etis organisasi. Sedangkan sisanya 59,5% dipengaruhi variabel lain. Keywords:  Kecenderungan Kecurangan Akuntansi; Pekanbaru
Ukuran Perusahaan, Komisaris Independen, Kualitas Audit, Intensitas Persediaan dan Manajemen Pajak Perusahaan Nurlita Nurlita; Yesi Mutia Basri; Nur Azlina
Jurnal Akuntansi Indonesia Vol 11, No 2 (2022): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.11.2.96-111

Abstract

ABSTRAK Tujuan penelitian ini guna menguji pengaruh komisaris independen, ukuran perusahaan, kualitas audit dan intensitas persediaan terhadap manajemen pajak perusahaan. Manajemen pajak perusahaan ialah variabel terikat yang dipakai peneliti dimana akan diukur menggunakan ETR (Effective Tax Rate). Populasi penelitian ini yaitu sejumlah 47 perusahaan pertambangan yang terdaftar di BEI periode 2017-2019. Pemilihan sampel menggunakan metode purposive sampling. Sesuai metode tersebut, sampel terpilih dari populasi berdasar kriteria sampel penelitian sejumlah 25 perusahaan dengan periode 3 tahun sehingga jumlah sampel secara keseluruhan sebanyak 75 sampel. Peneliti menggunakan metode analisis regresi linier berganda memakai program SPSS versi 25.0 (Statistical Product and Service Solutions). Hasil yang ditunjukkan pada penelitian ini yaitu intensitas persediaan serta komisaris independen berpengaruh pada manajemen pajak perusahaan. Sedangkan ukuran perusahaan serta kualitas audit pada manajemen pajak perusahaan tidak berpengaruh. Kata kunci: Ukuran Perusahaan, Komisaris Independen, Kualitas Audit, Intensitas Persediaan, Manajemen Pajak Perusahaan ABSTRACT The purpose of this study is to examine the effect of firm size, independent commissioners, audit quality and inventory intensity on corporate tax management. Corporate tax management is the dependent variable in this study which is measured using the Effective Tax Rate (ETR). The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019 totaling 47 companies. The sample was selected using a purposive sampling method. Based on the purposive sampling method, the sample selected from the population-based on the research sample criteria was 25 companies with a period of 3 years so that the total sample was 75 samples. Researchers used the multiple linear regression analysis methods using the pro Statistical Product and Service Solutions (SPSS) version 25.0. The results shown in this study indicate that independent commissioners and inventory intensity have an effect on corporate tax management. Meanwhile, firm size and audit quality have no effect on corporate tax management.Keywords: Firm Size, Independent Commissioner, Audit Quality, Inventory Intensity, Corporate Tax Management
Effect Of Transparency, Human Resources Competence, Community Participation, Government Internal Control System, Village Apparatur Commitment To Management Village Fund: (Empirical Study on Villages in Meranti Islands District) Yunni Yunni; Nur Azlina; Suci Nurulita
Terbuka Journal of Economics and Business Vol. 3 No. 2 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarkat-Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/tjeb.v3i2.3738

Abstract

This research was conducted with the aim of testing the effect of transparency, human resource competence, community participation, spip and commitment of village officials to the management of village funds. Sources of data used in this study are primary data and questionnaires as a means of collecting research data. The population in this study were 96 villages in Meranti Islands Regency and the number of samples of 77 villages was calculated using the Slovin formula with purposive sampling method, each village there were 6 respondents so that the total respondents were 462 respondents in this study. The statistical results obtained from this study are that transparency and SPIP have an effect on the management of village funds, while the competence of human resources, community participation and commitment of the village apparatus has no effect on the management of village funds.
Faktor-Faktor yang Mempengaruhi Kinerja Pemerintah Daerah Dimoderasi Komitmen Organisasi Dian Rizky Putri; Nur Azlina; Al Azhar A
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 | DOI: 10.35143/jakb.v15i2.5233

Abstract

Penelitian ini bertujuan untuk mencari bukti empiris terkait dengan pengaruh partisipasi penyusunan anggaran, kejelasan sasaran anggaran, dan tata kelola pemerintah terhadap kinerja pemerintah daerah, sertah pengaruh moderasi komitmen organisasi terhadap kinerja pemerintah daerah. Populasi dari penelitian ini adalah Organisasi Perangkat Daerah di Kabupaten Bengkalis. Sampel penelitian ini dipilih dengan menggunakan teknik purposive sampling, yaitu teknik pengambilan sampel yang menggunakan beberapa kriteria untuk menentukan sampel yang akan digunakan. Pengujian hipotesis dilakukan dengan bantuan alat uji statistic SPSS 25, sedangkan data yang digunakan merupakan kuesioner yang telah diisi oleh masing-masing OPD. Hasil penelitian ini menunjukkan bahwa 1) partisipasi penyusunan anggaran berpengaruh terhadap kinerja pemerintah daerah, 2) kejelasan sasaran anggaran berpengaruh terhadap kinerja pemerintah daerah, 3) tata kelola pemerintah tidak berpengaruh terhadap kinerja pemerintah daerah, 4) tidak terdapat pengaruh partisipasi penyusunan anggaran terhadap kinerja pemerintah daerah melalui komitmen organisasi, 5) tidak terdapat pengaruh kejelasan sasaran anggaran terhadap kinerja pemerintah daerah melalui komitmen organisasi, 6) terdapat pengaruh tata kelola pemerintah terhadap kinerja pemerintah daerah melalui komitmen organisasi
Co-Authors Al Azhar A Desmiyawati Desmiyawati, Desmiyawati Dian Rizky Putri Fanny Yulia Ferty Riarni Fitri Humairoh Fitria Erayanti Hariadi Hariadi Julita Julita M. Haykal Daditullah Indrapraja Mudrika Alamsyah Nurlita Nurlita Rita Anugerah rofika rofika Sofia Gusmartina Sonia Efriani sri mulya saputri Suci Nurulita Yesi Mutia Basri Yunni Yunni Zhakia Nathasha Siregar