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All Journal Kompartemen : Jurnal Ilmiah Akuntansi Indonesian Journal of Accounting and Governance Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Comsep : Jurnal Pengabdian Kepada Masyarakat
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Universitas Riau
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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”.
TEKNIK AUDIT INVESTIGATIF, PENGALAMAN DAN PROFESIONALISME AUDITOR PADA PENGUNGKAPAN KECURANGAN : KECERDASAN SPIRITUAL SEBAGAI PEMODERASI Dinda Larasati; Andreas Andreas; Rofika Rofika
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 (476.055 KB) | DOI: 10.31258/jc.1.1.150-169

Abstract

This study aims to determine the effect of investigative audit techniques, auditor experience and auditor professionalism on the disclosure of fraud with spiritual intelligence as a moderating variable. The data used in this study are primary data with a questionnaire as an instrument. The number of samples in this study were 60 respondents. Hypothesis testing in this study was carried out using the statistical test t. Data analysis techniques used in this study are multiple linear regression analysis and moderation regression analysis using the Statistical Product and Service Solution (SPSS) data processing software version 17.0 for windowS. The results of this study indicate that investigative audit techniques have a significant effect on disclosure of fraud. While the auditor's experience and auditor professionalism have no effect on disclosure of fraud. Moderate regression analysis shows that spiritual intelligence can moderate investigative audit techniques, auditor experience and auditor professionalism on disclosure of fraud
TINGKAT PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH Nitia Wijaya; M. Rasuli; Rofika Rofika
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.1.3.458-474

Abstract

This study aims to examine the effect of Sharia Governance Structure (IG Score, Investment Account Holder, and Size) and Profit on Islamic Social Reporting Disclosures at Islamic Public Banks in Indonesia. The study is a quantitative study that uses secondary data that is sourced from financial reports on Islamic banks listed on the Financial Services Authority (OJK) and the Indonesia Stock Exchange (IDX). Data were then analyzed using panel data regression analysis techniques through Eviews 9 software to test the relationship of hypotheses in this study. The result showed that shari’a governance structure has a positive effect on level of ISR disclosure. And the result also showed that profitability has a positive effect on level of ISR disclosure
MODAL INTELEKTUAL DAN KINERJA KEUANGAN : KEUNGGULAN BERSAING SEBAGAI VARIABEL INTERVENING Muhammad Fahri Azmi; Yusralaini Yusralaini; Rofika Rofika
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 2 (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.2.2.239-258

Abstract

This study aims to see the effect of VACA, VAHU, STVA, and VAIC on financial performance and competitive advantage, as well as the role of competitive advantage in mediating the effect of VACA, VAHU, STVA, and VAIC on financial performance. The population in this study is Islamic commercial banks registered with the financial services authority in 2016-2018. The sample of this research was selected by sampling criteria. Hypothesis testing used in this research is Structural Equation Modeling with Partial Least Square (SEM-PLS) approach and the statistical test tool used is WarpPLS 7.0. The results of this study indicate that VACA has a positive influence on financial performance, VAHU has a negative influence on financial performance while STVA and VAIC do not affect financial performance. Furthermore, this study found that VACA, STVA, and VAIC had a positive effect on competitive advantage and competitive advantage also has a positive effect on financial performance. This research also found that, while VAHU did not affect the competitive advantage that competitive advantage plays a role in mediating the effect of VACA and VAIC on financial performance, whereas competitive advantage does not mediate the effect of VAHU and STVA on financial performance.
PENYAJIAN LAPORAN KEUANGAN, SISTEM PENGENDALIAN INTERNAL DAN AKSESIBILITAS LAPORAN KEUANGAN PADA AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH Menrokis Purba; Restu Agusti; Rofika Rofika
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.2.3.418-434

Abstract

This study aims to examine the effect of the presentation of financial statements, internal control systems and accessibility of financial reports on the accountability of regional financial management. The population in this study were 23 opd within the Pematangsiantar city government. The sampling technique used in this research is purposive sampling. The data were processed using SPSS version 25 and analyzed using multiple linear regression analysis. The dependent variable in this study is the accountability of regional financial management. The independent variables used in this study are the presentation of financial statements, the internal control system and the accessibility of financial statements. The results of this study indicate that the presentation of financial statements affects the accountability of regional financial management, the internal control system affects the accountability of regional financial management, the accessibility of financial reports affects the accountability of regional financial management.
Pembentukan Kelompok Tani Berbasis Singkong Sebagai Upaya Ketahanan Pangan dan Ekonomi Keluarga Elda Nazriati; Sri Wahyuni; Herisiswanto Herisiswanto; Rofika Rofika; Zulharman Zulharman; Rita Endriani
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2021): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1007.881 KB) | DOI: 10.54951/comsep.v2i1.60

Abstract

Cassava is one of the foodstuffs that have an important role in supporting food security in a region, but not many people are interested in focusing on developing cassava. Health responsibility in the implementation of food security is embodied in the standard reference and technical health requirements throughout the food management process, the principles of Sanitation Hygiene. Sialang Sakti is one of the sub-districts in Tenayan Raya Subdistrict. It is one of the potential cassava-producing villages to be developed. The purpose of the service activities includes ordering farmer groups that focus on cassava as an effort to food security and the family economy. Activities carried out include advocacy to related parties, Focus Group Discussions (FGD), ordering farmer groups, training, and other activities to support the management and use of cassava as a source of the family's economy. The result of this activity is the formation of farmer groups that focus on the community, increasing knowledge and skills of cassava cultivation, and the existence of appropriate technology products, and partnership with related parties.
Pembuatan Tepung Mocaf (Modified Cassava Flour) Sebagai Upaya Optimalisasi Pemanfaatan Singkong pada Kelompok Tani Elda Nazriati; Sri Wahyuni; Herisiswanto Herisiswanto; Rofika Rofika; Zulharman Zulharman; Rita Endriani
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 3 (2021): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.744 KB) | DOI: 10.54951/comsep.v2i3.158

Abstract

Cassava has great potential to be developed into a carbohydrate-based food industry commodity. The large harvest of cassava requires utilization into a more durable product with a higher selling value. One effort that can be done is making mocaf flour (modified cassava flour). The purpose of the service activity is training in the manufacture and packaging of mocaf flour in the SiAkang farmer group. The activity was preceded by a Focus Group Discussion (FGD) to explore the potential use of cassava and its problems. Furthermore, counseling was carried out to get to know mocaf flour, its manufacture, and its use followed by the practice of making and packaging mocaf flour. The results of the activity are in the form of increasing knowledge and skills of farmer groups in processing cassava into mocaf flour, mocaf flour products which have a higher selling value than cassava, and appropriate technology in the form of guidelines for making mocaf flour.
GOOD CORPORATE GOVERNANCE, AUDITOR REPUTATION, AND COMPANY SIZE: ITS IMPACT ON THE TIMELINESS OF OF FINANCIAL REPORTS: GOOD CORPORATE GOVERNANCE, REPUTASI AUDITOR, DAN UKURAN PERUSAHAAN: DAMPAKNYA TERHADAP KETEPATAN WAKTU LAPORAN KEUANGAN Rofika Rofika; Alfino Candra; Azwir Nasir; Azhari Sofyan
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): 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.3.3.302-313

Abstract

The effectiveness of good corporate governance (GCG) processes, auditor reputation, and firm size are examined with regard to the timely submission of financial reports in this study. All trading firms listed on the Indonesian Stock Exchange (IDX) between 2017 and 2019 made up the study's population. The sample was selected using the purposive sampling method. The model chosen in this study was 44 companies selected based on the criteria. Logistic regression is the method used in the data analysis. According to the findings, the audit committee, independent commissioners, managerial ownership, and firm size had a big impact on how quickly financial statements were submitted. The institutions, ownership, and KAP's reputation, nevertheless, have no appreciable impact on how quickly financial reports are submitted
Pelatihan Penghitungan Harga Pokok Produksi (HPP) Dan Laba Usaha Pada Kelompok Wanita Tani Rofika Rofika; Zirman; Yusralaini; Al Azhar L
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Sistem Informasi dan Teknologi (Sisfokomtek)

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

Abstract

Kelompok Tani adalah kumpulan petani/ peternak/ pekebun yang dibentuk atas dasar kesamaan kepentingan, kesamaan kondisi lingkungan (sosial, ekonomi, sumber daya) dan keakraban untuk meningkatkan dan mengembangkan usaha anggota. Tujuan kegiatan pengabdian ini untuk memberikan pemahaman pentingnya perencanaan, pengelolaan keuangan, pembukuan, penghitungan HPP, dan laba bersih pada usaha kelompok tani. Kegiatan pengabdian dilakukan dalam bentuk pelatihan. Metode yang dilakukan adalah Ketua PKM menghubungi Penyuluh Pertanian dan Pembina Gapoktani. Kemudian Penyuluh Pertanian dan Pembina menghungi dan mengirim undangan kepada anggota kelompok tani untuk menghadiri pelatihan yang diberikan oleh Tim PKM Jurusan Akuntansi FEB Universitas Riau. Teknis pelaksanaan kegiatan pengabdian kepada masyarakat dengan cara memberikan materi penyuluhan kemudian diikuti dengan diskusi dan tanya jawab serta simulasi kasus yang dihadapi oleh angoota Kelompok wanita tani. Hasil pelaksanaan pengabdian menunjukkan bahwa anggota Kelompok Wanita Tani memperoleh pemahaman pentingnya penghitungan HPP dan laba usaha bagi kelangsungan usaha mereka.
Pengaruh komunikasi, teknologi informasi, dan gaya kepemimpinan terhadap kesiapan pemerintah daerah dalam pelaksanaan SIPD Zhakia Nathasha Siregar; Nur Azlina; Rofika Rofika
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.17034

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh komunikasi, teknologi informasi, dan gaya kepemimpinan terhadap kesiapan pemerintah daerah dalam pelaksanaaan Sistem Informasi Pemerintahan Daerah (SIPD) di Kabupaten Siak. Sampel yang digunakan dalam penelitian ini adalah Organisasi Perangkat Daerah (OPD) di Kabupaten Siak yang berjumlah 29 OPD. Metode pengambilan sampel yang digunakan adalah purposive sampling. Sumber data pada penelitian ini adalah data primer dengan menggunakan instrumen penelitian berupa kuesioner yang disebar ke 174 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa komunikasi, teknologi informasi, dan gaya kepemimpinan berpengaruh terhadap kesiapan pemerintah daerah dalam pelaksanaan SIPD di Kabupaten Siak.
Co-Authors Al Azhar L Alfino Candra Andreas Andreas Azhari Sofyan Azwir Nasir Dinda Larasati Elda Nazriati Herisiswanto Herisiswanto M. Rasuli Menrokis Purba Muhammad Fahri Azmi Nitia Wijaya nur azlina Restu Agusti Rita Endriani sri mulya saputri Sri Wahyuni Yusralaini Yusralaini Yusralaini Zhakia Nathasha Siregar Zirman Zulharman Zulharman