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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kota Dumai) Raja Yoga Gustika Armel; Azwir Nasir; Devi Safitri
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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Abstract

This study aimed to identify the competence of human resources, the impact of government accounting standards, the use of information technology and internal control systems on the quality of government financial reports Dumai. The study was conducted in Dumai SKPD government. Determination of sample criteria based on the premise that the Administrative Unit-Regional Financial Officer Job (KDP-SKPD), the department of finance and treasurer SKPD staff directly involved in the planning, implementation, administration, reporting, accountability and financial oversight of the area. the sample is determined by using purposive sampling and respondent amounted to 87 people. The data used are primary data. Data were collected through questionnaires. Data were analyzed using data analysis techniques to assess the outer SmartPLS models: Convergent Validity, Composite Discriminant Validity and Reliability. The results of this study indicate that the competence of human resources, government accounting standards, the use of information technology and internal control systems to significantly affect the quality of financial reporting. Quality variable Financial Statements (KLK) of 0.89. This shows that 89% of the variable quality of financial reports may be affected by the competence of human resources, utilization of information technology, the implementation of SAP and internal control systems. And the balance of 11% influenced by other factors.Keywords: accounting, control, competencies, technology, and quality
PENGARUH GOOD GOVERNANCE, BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA PEMERINTAH Hidayat, Indra; Ritonga, Kirmizi; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The study was conducted using a survey method to regional work units in the city of Dumai. This study aims to determine the empirical evidence of the influence of good governance, organizational culture and leadership style on the performance of the government. The population in this study is on education in the city of Dumai. Samples taken office amounted to 262 104 people by the number of respondents. The type of data used is primary data by using questionnaire method of data collection. The method of data analysis used in this study is multiple regression (multiple regression) with the help of SPSS software version 17:00 The results showed that the variables of good governance, organizational culture and leadership styles affect the performance of the government. Adjusted R square value is equal to 0.525 . This suggests that the effect of independent variables on the dependent 52.50 % and the rest is influenced by other variables that are not included in this study, while the remaining 47.50 % is explained by other variables not included in this study.Keywords : Good Governance , organizational culture , leadership style , the performance of the government.
PENGARUH AMBIGUITAS PERAN DAN MOTIVASI TERHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI PEKANBARU, BATAM, DAN MEDAN) Safitri, Devi
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 3, No 2 (2015)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This research aims to analyze and gets empirical prove of role ambiguity andmotivation to auditor performance. Respondens in this research are auditors whowork on public accounting firm at Pekanbaru, Batam and Medan. There 145 auditorsfrom 29 accounting firm were visited. The method of determining the sample is byusing purposive sampling method. This research is a quantitative model with dataanalysis methods include validity, reliability, normality test, classical assumptions:multicollinearity, heteroscedasticity, and multiple regression, test determinantcoefficient and hypothesis test: t test by using SPSS version 17.00 as the softwarefor processing data. The results of this research indicate that role ambiguity has asignificant effect to auditor performance and motivations have a significant effect onthe performance of auditors.Keyword: role ambiguity, motivation and auditor performance
FAKTOR-FAKTOR YANG MEMPENGARUHI KESIAPAN PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL Fadhillah Asri; Yusralaini Yusralaini; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research is to analyze factors affecting the readiness of implementation of accrual-based government accounting standards at working unit level. This study was motivated by the issuance of PP 71 of 2010 about Government Accounting Standards which will be implemented in 2015. This research is conducted on 26 working units in Pekanbaru by using questionnaires. Data used in this research was 47 data. The independent variables in this research are human resources, organizational commitment, and supporting devices. The dependent variable is the readiness of the implementation of accrual-based government accounting standards. Multiple linier regression analysis was applied to analyze the data. The statistical results indicate that factors affecting the readiness of application of accrual-based government accounting standards are human resource and supprting devices. While the organizational commitment, is not affecting the readiness of application of accrual-based government accounting standards.Keywords: readiness of implementation of accrual-based government accounting standards, human resources, organizational commitment, and supporting devices
PENGARUH KONFLIK TERHADAP KARAKTER TOKOH DALAM NOVEL BIMALA KARYA RABINDRANATH TAGORE Safitri, Devi; Syam, Christanto; Wartiningsih, Agus
Jurnal Pendidikan dan Pembelajaran Khatulistiwa Vol 8, No 3 (2019): Maret 2019
Publisher : Jurnal Pendidikan dan Pembelajaran Khatulistiwa

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Abstract

AbstractThis research was motivated by the desire of researchers to find the influence of conflict on the character of characters in the novel Bimala by Rabindranath Tagore. Because conflict often becomes a factor that influences human psychological changes resulting in behavior and attitudes. The problems in this study included three things, namely the influence of internal conflict on character, the influence of external conflict on the character of the character, and the plan for implementation in school. The theories used in this discussion included understanding the characters, understanding novels, conflicts in literary works, psychology in literature, and literary learning in school. The method used in this study was descriptive method with qualitative research. The approach used was a psychological psychology approach. The technique used was a documentary study technique with a data collection tool that was the researcher himself as a key instrument. The data in this study are conflicts that affect the character of the character. The data analysis technique used was to re-read the data that has been classified and validated, analyze the data relating to the influence of internal and external conflicts on character figures.Keywords: Bimala novel, character of character, influence of conflict
PENGARUH GENDER, KOMPLEKSITAS TUGAS DAN PRESEPSI ETIS TERHADAP PERTIMBANGAN AUDIT (Studi Pada Kantor Akutan publik di Wilayah Sumatera) Rahayu, Listia Rini; -, Kamaliah; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study was aimed at investigating empirically the effect of gender, task complexity, and ethical perceptionon audit judgment. This study was a quantitative research that used primary data collected by questionnaire. The population consisted of auditors who worked with Sumatera KAP Representative, while the sampling technique used was purposive sampling with the criteria of auditors as follows. They have worked for more than one year and have audited for at least 10 times. The sample used in this study were 62 respondents senior auditors, junior auditor, suvervisor and partners (KAP) in Sumatra. Management and analysis of data using multiple linear regression analysis with SPSS version 20 (Statistical Product and Service Solution). Hypothesis testing results indicate that gender effectiveness, the complexity of the task and perception positive effect on audit judgment. The coefficient of determination in this study was 62.1% against the judgment of the audit, while the remaining 37.9% is influenced by other variablesKeywords: gender, task, ethical and audit judgment
PENGARUH UKURAN PERUSAHAAN, EFEK BID-ASK, LIKUIDITAS DAN HIPOTESIS REAKSI BERLEBIH TERHADAP FENOMENA PEMBALIKAN HARGA SAHAM PADA EMITEN INDEKS KOMPAS 100 DI BURSA EFEK INDONESIA PERIODE 2009-2013 Pamela, Liely; -, Kamaliah; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the size of the company, the Securities Bid-Ask, liquidity, excessive reaction hypothesis significantly influence the reversal phenomenon in the Issuer's Share Price Index 100 Compass in Indonesia Stock Exchange Period 2009-2013. This study uses the documentation, which the authors mmelakukan retrieval of data that has been provided by the Issuer Company Kompas 100 index in the Indonesia Stock Exchange Period 2009-2013. The statistical method used to test the hypothesis is multiple regression with the help of SPSS version 18.0. The results provide evidence that the Effect size of the company, the Securities Bid-Ask, Liquidity, reactions hypothesis Excess significantly influence the reversal phenomenon in the Issuer's Share Price Index 100 Compass in Indonesia Stock Exchange Period 2009-2013 through multiple correlation coefficient (R) of 0.562 or 56.2% and strong relationship.Keywords: company, likuidity, stock and issuers index.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH ( Studi Pada SKPD Pemerintah Kabupaten Rokan Hilir) -, Sumiyati; -, Zulbahridar; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the influence of regional financial statement and financial statement accessibility on financial management accountability. The populations in this study were officials echelon II dan III which consist of heads of SKPD, SKPD finance department expenditures and receipts SKPD in district Rokan Hilir. The sampling method using purposive sampling method. The data of this research using primary data directly through questionnaire and analyzed using SPSS version  16. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The results of this study showed regional financial statement and accesibility of financial management accountability effect on financial management.Keywords: regional financial statement, accessibility, and accountability
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR SECARA SUKARELA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2013) Utami, Syilvi Fajria; -, Zulbahridar; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aims to examine and analyze the factors that influence the voluntary auditor switching. Those factors are client’s size, audit fee, financial distress, audit opinion, auditor’s size, management change, company’s growth, and client’s complexity. The population in this study consists of manufacturing listed firms in Indonesia Stock Exchange in the period of 2011-2013. Sampling method used in this study is purposive sampling. A total sample during 3 (Three) years observation is about 136 samples firm. Hypotesis in this research are tested by logistic regression on SPSS 17. The results of this study show that audit fee, audit opinion, management change and company’s growth have influenced on voluntary auditor switching. While client’s size, financial distress, auditor’s size and client’s complexity have no significant influence to voluntary auditor switching.Keywords: auditor switching, client, management, auditor, company
PENGARUH SELF ASSESSMENT SYSTEM, TINGKAT PENDIDIKAN, DAN PELAYANAN FISKUS TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK UMKM DI KOTA PEKANBARU Maharani, Indah Sri; Kamaliah, Kamaliah; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aims to prove the self assessment system, level of education, and service tax authorities have a significant effect on the level of tax compliance UMKM. This study used a questionnaire distributed to as many as 99 copies of the UMKM in Pekanbaru. The statistical method used to test the hypothesis is multiple regression with the help of SPSS version 18.0. The results of this study provide evidence that influence self assessment system, the level of education, and service tax authorities have a significant effect on the level of tax compliance of the UMKM in Pekanbaru through multiple correlation coefficient (R) of 0.252 and its relationship low.Keywords : Self assessment system, level of education, service tax authorities, and tax payer compliance