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PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN PEMERINTAH DAERAH DENGAN GAYA KEPEMIMPINAN, KARAKTER PERSONAL, KAPASITAS INDIVIDU, DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Survei pada SKPD Kabupaten Kampar) Muhammad Dzaky; M. Rasuli '; Alfiati Silfi
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 aim to examine the influence of budgetary participation to budgetary slack with Leadership Style, Personal Characteristics, Individual Capacity and Organizational Commitmenas Moderating Variables as moderated variables at (Survey in SKPD Kampar). The data was collected by distributing questionnaires with purposive sampling to the respondents. While responders is consisted by the functional functionary aselon III and IV at governmental institution of Kampar which is participation in budgetary process, with a total sample are 84 respondents. The method analisys used in this study is multiple regression analysis with software SPSS for windows. From the results of multiple regression, there is five hypothesis that influent to budgetary slack : 1) the effect of budgetary participation having an effect on budgetary slack. 2) budgetary participation and Leadership Style interaction have significant influence to the budgetary slack. 3) budgetary participation and Personal Characteristics interaction have significant influence to budgetary slack. 4) Individual Capcity failed as moderate the relationship between budgetary participation and budgetary slack. 5) budgetary participation and Organizational Commitment interaction have significant influence to budgetary slack.Keywords : Budgetary Slack, Leadership Style, Personal Characteristics, Individual Capacity, Organizational Commitment.

PENGARUH AKUNTABILITAS KEUANGAN, PENGAWASAN KEUANGAN DAERAH, DAN TRANSPARANSI ANGGARAN TERHADAP PENGELOLAAN KEUANGAN PEMERINTAH DAERAH KABUPATEN INDRAGIRI HULU Gerryan Putra; M. Rasuli '; Eka Haryani
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 aimed to examine the effect of financial accountability, oversight, and transparency of the budget to the financial management of the district government indragiri upstream Regional Work Units in the District Indragiri Upstream Research conducted on 23 local work unit, which consists of 15 offices and 8 agencies located in Indragiri Hulu in 2016. Data collected from 44 respondents further data were analyzed with SPSS version 2.0 using descriptive statistical analysis and multiple linear regression analysis to generatetest classic assumptions, data analysis model, the coefficient of determination and prove the hypothesis. the results of this study showed no effect on the financial accountability of financial management, the H1 is rejected. While the t test toanswer the hypothesis 2 shows that there is a positive influence on the financial control of the area of the financial management with a significance of 0.002 at p <0.05. This shows that the area of financial supervision positive effect onfinancial management, this means that H2 is accepted. This means that if the supervision is good, controlled, and systematical, the financial management will be good too, while the t test to answer the hypothesis 3 shows that there is apositive effect of budget transparency on financial management with 0.000 significance at p <0.05. This shows that the positive effect on the budget transparency, financial management, this means the H3 is accepted.Keywords: financial accountability, supervision, transparency, management, and systematical

PENGARUH PERSEPSI KEBERMANFAATAN, PERSEPSI KEMUDAHAN, KEPUASAN, KECEPATAN, KEAMANAN DAN KERAHASIAAN TERHADAP PENGGUNAAN FASILITAS E-FILING SEBAGAI SARANA PENYAMPAIAN SPT MASASECARA ONLINE DAN REALTIME BAGI WAJIB PAJAK BADAN DI DUMAI Nurjannah '; M. Rasuli '; Rusli '
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 research was conducted to test whether the perceived of usefulness, perceived of ease, satisfaction, speed, and security and secrecy affect the use of e-filing facility. Research was conducted on corporate taxpayers who take advantage of e-filing are listed on KPP Pratama Dumai. The number of respondents in this research is as much as 70 respondents. The analytical method used in this research is multiple linear regression analysis with SPSS version 19.0.0. The results of the research showed that the perceived of ease, satisfaction, and speed affect the use of e-filing facility. The results also show that the perception of the usefulness as well as security and secrecy does not affect the use of e-filing facility. The coefficient of determination by the five variables in this study affect the dependent variable together amounted to 79.2%, while 20.8% is influenced by other variables not included in this regression model.Keywords : E-filing, Perceived of Usefulness and Ease, Satisfaction, Security and Secrecy

PENGARUH KOMPETENSI APARATUR PEMERINTAH, KETAATAN PADA PERATURAN PERUNDANGAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KOMITMEN ORGANISASI DAN KINERJA MANAJERIAL SEBAGAI VARIABEL MODERATING (Studi Empiris Pad Muhammad Hafiz; M. Rasuli '; Pipin Kurnia
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 look at the effect of the competence of the government apparatus, adherence to laws and regulations, and budget goal clarity to the accountability of the performance of government agencies with organizational commitment and managerial performance as a moderating variable in the SKPD in Kampar regency. This research was carried out on 33 working units are located in Kampar regency in 2016. The samples were used as respondents drawn using proposive sampling method. Each population is represented by three respondents, chief financial officer, treasurer, and chief of staff of the program. Questionnaires were distributed to 99 respondents, and successfully recovered the complete answer is obtained from 45 respondents. Data collected from 45 respondents further data were analyzed with SPSS version 2.0 using descriptive statistical analysis and multiple linear regression analysis to generate test classic assumptions, data analysis model, the coefficient of determination and prove the hypothesis. The results found that the simultaneous partial or variable competence of the government apparatus, adherence to laws and regulations, and budget goal clarity and organizational commitment and managerial performance as moderating variables affect the performance accountability of government agencies.Keywords: Competence, Obedience, Budget Targets, Commitment, Performance, and Accountability

PENGARUH AKUNTABILITAS, TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN,DAN KOMITMENMANAJEMEN TERHADAP PENERAPANTRANSPARANSI PELAPORANKEUANGAN (STUDI EMPIRIS PADA SKPD KABUPATEN INDRAGIRI HULU) M. Arif Syarmenda; M. Rasuli '; Volta Diyanto
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 transparency of financial reporting requires that the organization to present the financial statements are free of material false and biased information to outside parties. This is in accordance with the concept of reliability of the information in the financial statments to be free of errors and misleading understanding of the material, presenting any facts honestly, and can be verified. Transparency can be affected by accountability, external pressure, the uncertainty of the environment, and management commitment. This research was conducted in the city with the object of research is the Indragiri Hulu department, agencies, and offices in Indragiri Hulu by 28 workers work unit of local government. Samples taken in this study were 84 respondents. Data collection is carried out using a questionnaire which is then analyzed using linear regression. Test results showed accountability influence significant .037 ,external pressure .004, the uncertainty of the environment .002, and management commitment .015. Influence of the application of the transparency of financial reporting in the goverment of Indragiri Hulu. The magnitude of the influence accountability external pressure, the uncertainty of the environment, and management commitment for the implementation of govermental financial reporting transperency Indragiri Hulu was 50,2 %.Keywords : Accountability, External Pressure, Environmental Uncertainty, Commitment, Transparancy and Financial report

PENGARUH PENYAJIAN LAPORAN KEUANGAN, AKSESIBILITAS DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (studi empiris pada satuan kerja perangkat daerah Kabupaten Sijunjung) Superdi '; M. Rasuli '; Alfiati Silfi
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 research the influence of the presentation of financial report, accessibility and regional financial accounting system to accountability of regional financial management. The research was conducted on SKPD Sijunjung regency. The population in this study totaling 25 units working unit. Respondents in this study is the Head SKPD as users of the budget, the Head of Finance, Treasurer SKPD and parties that are directly related to the financial management of the Regional Government Sijunjung. Data analysis technique used is multiple linear regression analysis and t test using SPSS. The results showed the presentation of financial statements, accessibility and regional financial accounting system affect the accountability of financial management with the value of determination (Adjusted R2) amounted to 60.9% while the remaining 39.1% be affected by other variables not examined in this study.Keyword: accountability of the management of regional financial, the presentation of financial report, accessibility and regional financial accounting system

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA (SDM) DAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH DENGAN PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Satuan Kerja P Desilia Tanzerina; M. Rasuli '; Al Azhar L '
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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The purpose of this study was to analyze the influence of knowledge, the effectiveness of the tax system, the service tax authorities to corporate taxpayers in meeting their financial obligations to the consciousness as a moderating variable. The population that will be used in this research are corporate taxpayers listed in KPP Madya Pekanbaru. Determination of the sample in this study using convinience sampling is a generic term that includes a variety breadth of respondent selection procedures. The sample in this study are corporate taxpayers listed in KPP Madya Pekanbaru who were represented by staff accounting, tax administration staff, the administrative staff of financial, accounting manager, manager of finance and accounting and tax supervisor totaling 100 people. The data analysis used is multiple regression (multiple regression) assisted with SPSS Windows Ver 20. The results of this study prove that knowledge, the effectiveness of the tax system, the service tax authorities significant effect on the obligation to pay taxes, awareness moderate the relationship between knowledge of the obligation to pay the tax in KPP Madya Pekanbaru. While awareness is not moderate the relationship between the effectiveness of the tax system and the tax authorities of the obligation to pay service tax at KPP Madya Pekanbaru.Keywords: Knowledge, Effectiveness, Tax, Awareness, and Paying Taxes.

PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, KOMITMEN MANAJEMEN, DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Kampar) M. Ade Kasfauzi; M. Rasuli '; Volta Diyanto
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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This research aims to analyze the influence of external pressure, environment uncertainty, management commitment, and accessibility of financial statements on implementation of tranparency of financial report in Kampar regency. This research was carried out on financial management of each SKPD in Kampar regency. Samples obtained were amount to 104 person with purposive sampling manner. The data of this research using primary data direcly through a questionnaire then and the data analysis user multiple linear regression by SPSS 20. The research indicates that: external pressure has significant effect on the implementation financial report transparency, where the significant value are 0,026<0,05. Environmental uncertainly has not significant effect on transparency of financial reporting, where the significant value are 0,547>0,05. Management commitment has significant effect on the implementation financial report transparency, where the significant value are 0,027<0,05. Accessibility of financial statements has significant effect on the implementation financial report transparency, where the significant value are 0,025<0,05.Keyword: external pressure, environment uncertainty, management commitment, accessibility of financial statements, and transparency.

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