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All Journal Jurnal Pendidikan dan Pembelajaran Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Devi Safitri
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Economics, Econometrics & Finance Education

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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA,SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD),PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERN DAN PERAN INSPEKTORAT TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada SKPD KotaPekanbaru) Tissa Nurul Husna; Muhammad Rasuli; 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

The sample in this study was determined by using purposive sampling method in total there are 32 SKPD in Pekanbaru city. The analytical method used in this research is multiple regression analysis using SPSS v16.The purpose of this study was to test the competence Effect of Human Resources, the Regional System of Financial Accounting, Information Technology Utilization, Internal Control System, and the role of the Inspectorate to the quality of financial statements. Respondents in this study is the structural officials involved in drafting the budget. The results showed that: 1) Effect of Human Resources positively affect the quality of financial reports with significant value 0,000 <0,05.2), Regional Financial Accounting System significantly influence the quality of financial statements with significant value 0,000 <0.05.3) the utilization of the positive impact of Information Technology and significant impact on the quality of financial statements with significant value 0,000 <0.05.4) Internal Control System a significant effect on the quality of financial statements with significant value 0.001 <0.05.5) the role of the Inspectorate significant positive effect on the quality of financial statements with significant value 0,019 <0,05.Keyword : competence, accounting sistem, information technology, internal control,inspectorate, quality
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, AKUNTABILITAS PUBLIK, EVALUASI ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH (SKPD KABUPATEN KAMPAR) Ning Umbar Susilowati; Andreas &#039;; Devi Safitri
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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Abstract

This study aims to examine the effect of budgeting participation, budget goal clarity, public accountability, and budget evaluation on performance of local government officials (SKPD Kampar District). Respondents of this study are the government officials who work in kampar district. A totals of 128 questionnaire were distributed to the respondents and 116 questionnaire were returned for analysis. Data analysis method is using multiple linear regression. The result revealed that budgeting participation, budget goal clarity, public accountability, and budget evaluation has influence on performance of local government officials.Keywords: budgeting participation, budget goal clarity, public accountability, budget evaluation, and performance officials
PENGARUH KONFLIK PERAN, KELEBIHAN PERAN, INDEPENDENSI, DAN KOMPETENSI TERHADAP KINERJA AUDITOR DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik Pekanbaru dan Padang) Endah Aprimulki; Kamaliah &#039;; 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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This study examine the influence of role conflict, role overload, independency, and competency to auditor performance with spiritual intelligense as moderating variable (Empirical Study on Representation of Auditor at Pekanbaru and Padang. Respondents in this study are auditors who worked public accounting firm in Pekanbaru and Padang. The number of auditor that were visited in this study were 60 auditors from 12 public accounting firms. The method of determining the sample is by using purposive sampling method, while the data processing method used by reseacher are the multiple regression and moderate regression analysis and use SPSS version 20.00 as the software for processing the data. The result shows that the role conflict give a significant influence in auditors performance. Variable of role overload give a significant influence in auditors performance. Variable of independency give a significant influence in auditors performance. Variable of competency give a significant influence in auditors performance. Spiritual intelligent as moderating variable can moderate role conflict, role overload, independency, and competency on auditors performance.Keyword : role conflict, role overload, independency, competency, spiritual intelligence, auditor performance
Pengaruh Jumlah Anggota, Volume Usaha Dan Likuiditas Koperasi Terhadap Permintaan Jasa Audit Pada Koperasi Di Kabupaten Kampar Rafika Sary; Restu Agusti; Devi Safitri
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 current need for reliable financial statements, and can be trusted is necessary in making a decision. The problem in this study is whether which the numberof members, the business volume and liquidity affect the demand for audit service. The population in this study were 182 cooperatives and the research sample is 87 cooperatives in Kampar. the dependent variables in this study are demand audit services. While the independent variables are the number of members, the business volume and liquidity of cooperatives. The data used in form of cooperative financial reports in fiscal year 2012 with using descriptive analysis, multicolonearitas and logistic regression with SPSS version 21. The conclusion of this research is variable business volume and liquidity affect on demand for audit services, while number of members does not influence the audit service.Keyword: number of members, business volume, liquidity, audit
PENGARUH GOOD GOVERNANCE, BUDAYA ORGANISASI, GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI, DAN PENGENDALIAN INTERN TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris- Pada SKPD Kabupaten Pelalawan) Muhammad Andri Prayoga; Desmiyawati &#039;; 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

The purpose of this study was to test the Effect of Good Governance, Organization Culture, Leadership Style, Organizational Commitment and Intern Control on Local Government Performance (Study In SKPD of Pelalawan). The location of this research is all SKPD of Pelalawan Regency. In this study, the population used is SKPD of Pelalawan Regency. Respondents in this study is the structural officials involved in drafting the budget. In total there are 31 SKPD. Every SKPD will be given three questionnaires, so the number of questionnaires distributed is 93 pieces. The data used are primary data. Data Collection Techniques of field research and literature. The analytical method used in this research is multiple regression analysis.Based on the analysis, the conclusions of this research are: 1) There is a significant effect of Good Governance on Local Government Performance. 2) There is a significant effect of Organization Culture on Local Government Performance. 3) There is a significant effect of Leadership Style on Local Government Performance. 4) There is a significant effect of Organizational Commitment on Local Government Performance. 5) There is a significant effect of Intern Control on Local Government Performance. Based on the research results it was concluded that the determination coefficient is 61.6%. It means that 61.6% of Local Government Performance variations can be explained by the variable Good Governance, Organization Culture, Leadership Style, Organizational Commitment and Intern Control. While 38.4% is explained by other variables outside the model.Keywords: Good Governance, Organization Culture, Leadership Style, Organizational Commitment, and Intern Control
Pengaruh partisipasi anggaran terhadap kinerja aparat pemerintah daerah melalui komitmen organisasi dan persepsi inovasi sebagai variabel intervening (studi empiris pada satuan kerja perangkat daerah kabupaten siak) Nuriani &#039;; Restu Agusti; Devi Safitri
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 research aims to examine the budget participation empirical evidence on the performance of local government in Siak either directly or indirectly through the variables between organizational commitment and perceptions of innovation. The sample used this research using purposive sampling technique with a total of 129 respondents. The population was 45 SKPDs Siak. Methods of data analysis used in this study is the analysis path with the help of software SPSS Version 17.0.The results showed that the presence of a direct effect of budgetary participation on the performance of local government. Budgetary participation also directly affects organization commitment and perception of innovation. But, budgetary participation did not indirectly affect performance of local government via organizational commitment and perception of innovation as a variable invervening.Keywords: Budget Participation, Local Government Officials Performance, Organizational Commitment, Perception of innovation.
PENGARUH GOOD GOVERNANCE, STANDAR AKUNTANSI PEMERINTAHAN DAN SISTEM PENGENDALIAN INTERN TERHADAP AKUNTABILITAS KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Siak) Umi Salamah; Kamaliah Kamaliah; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of good governance, government accounting standards and internal control systems to financial accountability with organizational commitment as a moderator. The population in this study is the financial section of the regional apparaturs organization (OPD) Siak Regency as many as 26 OPD and taken 3 respondents. The questionnaire distributed to 78 respondents, and successfully collected again with complete answers obtained from taken by the method of purposive sampling. Each of the population represented 3 respondents namely head of finance, treasurer, and finance staff. The questionnaires were distributed to respondents, and were collected again with complete answers obtained from 87 respondents. Methods of data analysis used in the study This is a moderate multiple regression with the help of SPSS 21.00 software. The results of partial and simultaneous research indicate that good governance, government accounting standards and internal control system significantly influence financial accountability. So also good governance, government accounting standards and internal control system significant effect on financial accountability moderated by organizational commitment have significant effect with significant level <0,05. Regression analysis yields coefficient of determination (R2) square equal to 0,518 meaning 51,8% variation of dependent variable can be explained by variation of independent variable independent variable in this research able to influence dependent variable, While the rest equal to 48,2% influenced by other variable which not Included in this study.Keywords: good governance, government accounting standards, internal control system, organizational commitment
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2014 Elyzabeth Missi Laurdika Simamora; Azwir Nasir; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to investigate the influence of company size, profitability, board size, firm age on the disclosure of corporate social responsibility. The sample used in this research is manufacturing companies listed on the Stock Exchange in 2014. The data used in this research is secondary data. The collection of data by the method of documentation, which is a means used to obtain data in the form of annual reports published by the companies sampled in the period 2014 on the website of the Stock Exchange (www.idx.co.id) by tracking the company's annual report were selected to be sampled research. As a guide then use the check-list or a list of questions yangt contains items responsibility disclosure sosial.Metode analysis of this study using multiple regression analysis using SPSS version 20.0. The results of this study indicate that the independent variables company size, profitability, board size has no significant effect on the disclosure of corporate social responsibility at a significant level (α)> 0.05, whereas the life of a significant effect on the disclosure of corporate social responsibility at the (α ) <0.05. Results ajusted R-Square-test of independent variables on the dependent variable was 42.1% While the remaining 57.9% is influenced by other variables not examined in this study.Keywords : Size, profitability, Commissioners, age, and Corporate social responsibility
PENGARUH PARTISIPASI PENGANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN INFORMASI ASIMETRI DAN KEKOHESIVAN KELOMPOK SEBAGAI VARIABEL MODERASI (Studi Empiris pada Pemerintah Kabupaten Kampar) Robinka Gultom; Zulbahridar Zulbahridar; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Public sectors use performance-based budgeting system that is an efficient and participation development process, and use performance as a benchmark for the achievement of local goverment’s budgeting target. However, the performance-based assessment motivates agents to perform budgetary slack for the sake of a better future career. The purpose of this research is to explore the influence of budgeting participation and budget goal clarity on budgetary slack with information asymmetry, and group cohesiveness as moderating variables. The population of this research was 45 SKPD offices of Kampar Regency. This research use purposive sampling with the final sample of 84 participants. This research use primary data bu disseminating the questionnaire. Multiple linear regression and MRA was used in this research as technical analysis to test the hypothesis. The result of this research showed that budgetary participation and budget goal clarity significantly influenced budgetary slack. Information asymmetry as a moderating variables was able to influence the relationship between budgetary participation to budgetary slack and budget goal clarity to budgetary slack. Group cohesiveness as a moderating variable was able to influence the relationship between budgetary participation to budgetary slack. At the same time, group cohesiveness was unable to influence the relationship between budget goal clarity and budgetary slack.Keywords : Budgetary Participation, Budget Goal Clarity, Information Asymetry, Group Cohesiveness, Budgetary Slack.
Analisis faktor-faktor yang mempengaruhi pergantian kantor akuntan publik (auditor switching) Agus Rianda; Raja Adri Satriawan; Devi Safitri
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

This study examined the effects of going concern audit opinion, management change, KAP size, client size and financial distress on auditor switching.The sample of this study is 44 of Manufacturing Companies Listed On The Stock Exchange (BEI) during 2011-2013. Analytical techniques used to perform the hypothesis testing is purposive sampling. Data are analyzed using logistic regression method using SPSS (Statistical Product and Service Solution) 17 version.The results showed that the going concern audit opinion, KAP size, client size and financial distress had a effect to auditor switching. But management change had not effect to auditor switching. Going concern audit opinion showed coefficient -0,291 with the signification values 0,003. This the decision made is to accept hypothesis H1. Management change showed coefficient -0,204 with the signification values 0,287. This the decision made was to reject hypothesis H2. KAP size showed coefficient -0,106 with the signification values 0,000. This the decision made is to accept hypothesis H3. Client size showed coefficient -2,501 with the signification values 0,013. This the decision made was to reject hypothesis H4. And the financial distress showed coefficient 1,453 with the signification values 0,034. This the decision made is to accept hypothesis H5.Keywords : auditor switching, going concern audit opinion, management change, KAP size, client size, financial distress.
Co-Authors ', Kamaliah , JOKO Agus Rianda Agus Wartiningsih Aisah Fachrunisa Alex B. Akbar Sitompul Alexanders, Miechael Amir Hasan Andini Rahmatika Putri Andreas &#039; Anis Maghfiroh Azwir Nasir Baskara, Bayu Yosa Christanto Syam Dandi, Voedha Daniel Oscar Savero Desmiyawati &#039; Desmiyawati Desmiyawati Desni Irma Wika Elyzabeth Missi Laurdika Simamora Emrinaldi Emrinaldi, Emrinaldi EMRINALDI NUR DP Emrinaldi Nur Emrinaldi Nur Endah Aprimulki Fadhillah Asri Hengki Wijora Indah Sri Maharani, Indah Sri Indra Hidayat Intan Mahalayat Kamaliah &#039; Kamaliah - Kamaliah -, Kamaliah Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kirmizi Ritonga Liely Pamela, Liely Listia Rini Rahayu, Listia Rini Lya Octavia M Rasuli M.Rasuli &#039; Maisyarah Maisyarah Matheus, Evan Muhammad Andri Prayoga Muhammad Rasuli Nailul Huda Ning Umbar Susilowati Nur Azlina Nur Azlina Nuriani &#039; NURUL HIDAYAH Oviliza Haryuli Putra Mhd Nazrin Putra, Rizki Agus Rafika Sary Rahman, Aulia Rayendra Raja Adri Satriawan Raja Yoga Gustika Armel Rasuli &#039; Resi Gusrefika Restu Agusti Reza Mardi Putra Ria Nelly Sari Rizki Pratiwi Robinka Gultom Septi Indriyani Siti Raihani Sumiyati - Syilvi Fajria Utami, Syilvi Fajria Tissa Nurul Husna Umi Salamah Vona Dwi Nugraha Yeandrawita - Yoga Yuniadi Yusralaini Yusralaini Zirman Zirman Zirman Zirman, Zirman Zulbahridar -, Zulbahridar Zulbahridar Zulbahridar Zulman &#039;