Devi Safitri
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PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERN, PENGAWASAN KEUANGAN DAERAH, DAN KOMITMEN MANAJEMEN TERHADAP KEANDALAN PELAPORAN KEUANGAN PEMERINTAH (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Ben Putra, Rizki Agus; Azlina, Nur; Safitri, Devi
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 is consistent with the concept of reliability of the information in the financial statements that should be free of errors and misleading understanding of the material, presenting any facts honestly, and can be verified. This study investigated the influence of the quality of human resources, utilization of information technology, internal control, financial control area, management commitment. The sample studied consisted of 36 SKPD in Bengkalis. the analytical techniques used to test hypotheses is purposive sampling. Data were analyzed using multiple regression analysis using SPSS (Statistical Product and Service Solution) version 17. The results showed that the quality of human resources, utilization of information technology, internal control, financial control area, management commitment to have an influence on the reliability of financial reporting of local government , The quality of human resources shows the coefficient of 0.137 with significance value of 0.013. Utilization of information technology shows coefficient 0.247 with a significance value of 0.001. Internal controls showed coefficient 0.126 with a significance value of 0.008. Financial oversight regions shows coefficient 0.140 with a significance value of 0.008. Demonstrated management commitment koefiesn 0.408 with a significance value of 0.000. This decision was made are all variables significantly influence the reliability of financial reporting of local government ,Keyword : Quality resource, Information Technology, Internal Control, Supervision, Management, and reliability of financial.
PENGARUH PENGAWASAN PREVENTIF, PENGAWASAN DETEKTIF DAN PENGANGGARAN BERBASIS KINERJA TERHADAP EFEKTIFITAS PENGENDALIAN ANGGARAN. (STUDI EMPIRIS PADA SKPD KOTA DUMAI) Baskara, Bayu Yosa; Nasir, Azwir; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to determine the Effects of Preventive Monitoring, Detective Monitoring, and Performance-Based Budgeting on Effectiveness Budgetary Control survey on the Lokal Government Unit (SKPD) district at Dumai of Riau Province as the research object. The population used in this study was 33 on the Lokal Government Unit (SKPD) at Dumai city of Riau Province. Sample in this research used the purposive sampling. The sample is head of department, head of division/secretary, and head of subsection. The amount of respondent in this research was 99, only 87 copy questonnaires can be proccessed This type of data is the primary data with collection method with questionnaires. The analysis data techniques using Structural Equation Model (SEM) with the help smartPLS ver. 3.0 was used to test whethe independent variables affect to dependent variables.The result of this study indicate that the variable of preventive monitoring, detective monitoring and Performance-Based Budgeting is influence the efectiveness budgetary control. The result also showed the contribution of preventive monitoring, detective monitoring, and performance-based budgeting on effectiveness Budgetary Control is equal 82,4%. While the remaining 17,6% is influenced by other variables not included in this smartPLS model.Keywords : Effect of Preventive Monitoring, Detective Monitoring, Performance Based Budgeting and Effectiveness Budgetary Control
FAKTOR FAKTOR YANG MEMPENGARUHI PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL (Studi Pada SKPD Pemerintah Kabupaten Bengkalis) Safitri, Devi
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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The enactment of government regulation number 71 year 2010 about govermentaccounting standards based accrual and also enactment permendagri 64 2013about the application of government accounting standards based accrual on regionalgovernment bring big changes in financial reporting system in Indonesia, namelychange from the base cash toward accrual become the bases full in accrualrecognition goverment financial transactions. This research aims to analyse theinfluence of variable quality of human researces, information system, thecommitment of the organization, and communication to the application of accrualbased government accounting standards. This research conducted in Bengkalisdistrict using data primer namely data from questionnaires filled by respondents.Object used in this research is a work unit (SKPDs) particulary office, the agencyand the departement under the district government Bengkalis. The analytical toolused is multiple linear regression. The result of the research indicated that thevariabel quality of human researces, information system, the commitment of theorganization, and communication of its effect on applying the governmentaccounting standards based accrual.
PENGARUH PELATIHAN TEKNIS PERPAJAKAN, PROFESIONALISME, AKUNTABILITAS, PERENCANAAN PEMERIKSAAN PAJAK, BATASAN WAKTU DAN KONFLIK PERAN TERHADAP KINERJA PEMERIKSA PAJAK (Studi Empiris pada Pemeriksa Pajak yang Terdaftar di KPP se Kota Pekanbaru) Safitri, Devi
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 1 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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The aim of this study was to examine the effect of taxation technical training, profesionalisme, accountability, planning of taxes inspection, deadline, and Role Conflict againts taxes’s inspectioning. Independent variables used in this study are taxation technical training, profesionalisme, accountability, planning of taxes inspection, deadline,and Role Conflict, while dependent variables in this study is the Performance Of Tax Inspectors. The populations used in this study are all of coming from pekanbaru’s taxes attandace where the total sample is used by 56 taxes employes that registered as taxes inspectoring at pekanbaru’s taxes attandance office. The sampling thecnique in which the number of observation use purposive method. The method of analysis of this study using multiple regression analysis with help of softwere SPSS version 20,0. This study used classic assumption test composed of normality test, heteroskedasity test, autocorrelation test, and multi collinearity test. While hypothesis test is down with t test. The results of this study indicate that all independent variables are taxation technical training, profesionalisme, accountability, planning of taxes inspection, and Role Conflict affect the Performance Of Tax Inspectors on the level of significant (α) <0,05. But the independent variable deadline cant affect the Performance Of Tax Inspectors on the level of significant (α) < 0,05, The coefficient of determination as big as 98,5% indicates that 98,5% of the variations that occur in the Of Tax Inspectors is affected by are taxation technical training, profesionalisme, accountability, planning of taxes inspection, deadline,and Role Conflict. While the rest of 1,5% were affected by other variabel that were not performed in this study.
PENGARUH PROFESIONALISME, KEPUASAN KERJA, MOTIVASI, DAN LINGKUNGAN KERJA TERHADAP KINERJA PEMERIKSA PAJAK (Studi Pada Pemeriksa Pajak KPP Pratama Bangkinang, KPP Pekanbaru Senapelan, KPP Pratama Pekanbaru Tampan, dan KPP Madya Pekanbaru) Matheus, Evan; Zirman, Zirman; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research objective was examined the influenceof profesionalism, job satisfaction, motivation and work environment on the performanxe tax inspectors (study of tax inspectors in kpp pratama bangkinang, kpp prarama pekanbaru senapelan, kpp pratama pekanbaru tampan, kpp madya pekanbaru)The data in this study is the primary data. The population in this study were the tax auditors who worked at KPP Pratama Bangkinang, KPP Pratama Pekanbaru Senapelan, KPP Pratama Tampan, and KPP Pratama Madya Pekanbabru.The sampling method used in this study census method. The sample used in this study were60 respondents. The method of data analysis used to the test the hypotesis is multiple regression analysis using SPSS version 21.The results of this studyprofesionalism, job satisfaction, motivation and work environmentis showed influence on the tax auditors performance. The magnitude of the effect caused by Adjusted R² by three variables is 89% of the dependent variable, while the remaining 11% is influenced by other independent variabel that are not observed in this study.Keywords: Profesionalism, job satisfaction, motivation and work environment.
PENGARUH PENGETAHUAN ANGGOTA DEWAN TENTANG ANGGARAN, POLITICAL BACKGROUND TERHADAP PENGAWASAN KEUANGAN DAERAH (APBD) DENGAN PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK SEBAGAI VARIABEL MODERATING (Studi Empiris DPRD Kota se Provinsi Sumatera Barat) Maisyarah, Maisyarah; Emrinaldi, Emrinaldi; Safitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This research aims to know about (1) the influence of board member's knowledge about budget to financial supervision daearah (APBD) (2) Influence of political background to financial supervision daearah (APBD) (3) Influence of community participation can moderate relationship between board member's knowledge about budget with local financial oversight (APBD). (4) The effect of public policy transparency may moderate the relationship between board council members' knowledge of budgets and the supervision of Regional Finance (APBD). This research uses purposive sampling method to get the sample for this research. . The population in this study is all member of DPRD cities in West Sumatra, the cities is Payakumbuh, Bukittinggi, Padang Panjang, Pariaman, Padang, Solok, and Sawahlunto. The sample used is 50 respondents. The technique of data gathering is by spreading the questionnaire. For analysis the hypothesis of these variable is using SmartPLS. The results show that (1) the relationship of Board Member’s Knowledge about the budget, with the supervision of local finance (APBD) in statistical value 4,790 and 2,580 (2) community participation is able to moderate the relationship between the board members' knowledge of the budget and the regional financial contro in statistical value 4,015 (3) transparency can not moderate the knowledge relation in statistical value 1,481 (4) political background has a negative relationship to local financial control (APBD) in statistical value 6,574 and 3,032.Keywords : Board Member’s Knowledge About Budget, Political Background, Regional Financial Supervision (APBD) , Participation Of Community, Public Policy Transparency
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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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 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
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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
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSONAL AUDITOR INDEPENDEN TERHADAP PERILAKU DISFUNGSIONAL AUDIT (Studi empiris pada Auditor di KAP Pekanbaru dan Padang) Rizki Pratiwi; Azwir Nasir; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Audit dysfunctional behavior is behavior that justifies the occurrence of irregularities in the audit, which resulted in a decrease of audit quality, both directly and indirectly. Such as manipulation by the auditors in the audit assignment in order to achieve the target of individual work. This study aims to examine and analyze the effect of locus of control, work experience, underreporting of time and job stress on dysfunctional behavior audit. The study population is the auditor who works at KAP Pekanbaru and Padang. The number of respondents of the study was 65 copies, only 50 copies that can be processed. The sample is determined by purposive sampling method, data analysis techniques using Structural Equation Model (SEM) with the help SmartPLS version 3.0 was used to test whether the independent variables affect the dependent variable. The result of this study shows that the locus of control, work experience, underreporting of time, job stres have the possitive to the dysfunctional audit behavior. The results showed that the locus of control, work experience, underreporting of time and job stress affect the audit dysfunctional behavior in KAP pekanbaru and padang. The results also showed the contribution of independent variable influence on the dependent variable is equal to 92%. While the remaining 8% is influenced by other variables not included in this SmartPLS model.KeyWords : Locus of Control, Work Experience, Underreporting of Time, Job Stress.
PENGARUH MOTIVASI DAN PENGETAHUAN UNDANG-UNDANG NO.5 TAHUN 2011 TENTANG AKUNTAN PUBLIK TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (Studi Kasus Pada Mahasiswa Akuntansi Universitas Riau, Universitas Islam Negeri Sultan Syarif Kasim Riau, Universitas Islam Riau dan Universitas Lancang Kuning) Septi Indriyani; Nur Azlina; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
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This study aims to find and obtain empirical evidence about the factors that affect the interests of accounting students to follow PPAk. Respondents in this study are students majoring in accounting who are studying strata 1 at the University of Riau, UIN Sultan Syarif Kasim, Islamic University of Riau, and the University of Lancang Kuning. The method of determining the samples used in this study is purposive sampling, while the method of data collection using questionnaire method with the number of students who become the sample of this study is 93 students from four universities. This research is a quantitative model with data analysis method including validity test, reliability test, normality test, classical assumption test: heteroscedasticity and multicolinearity, determinant coefficient test and hypothesis test: t test using SPSS 21.00 for data processing. The results of this study indicate that career motivation, quality motivation, and knowledge of Law number 5 of 2011 on public accountants affect the interest of accounting students to follow PPAk. Meanwhile, economic motivation does not affect the interest of accounting students to follow the education of accounting professions.Keywords: interest, motivation, career motivation, quality motivation, economic motivation, knowledge of Law number 5 of 2011 on public accountant, interest to follow the education of accounting professions