Garuda - Garba Rujukan Digital

p-Index From 2019 - 2024

0.983

P-Index

This Author published in this journals

All Journal Jurnal Inovasi Bisnis (Inovbiz) Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Proceeding Applied Business and Engineering Conference

Endang Sri Wahyuni

Politeknik Negeri Bengkalis

Author-ID : 3909174

Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Transportation Other

Published : 6 Documents Claim Missing Document

Claim Missing Document

Articles

ANALISIS WHISTLEBLOWING SYSTEM DAN KOMPETENSI APARATUR TERHADAP PENCEGAHAN FRAUD (Studi Empiris Pada Satuan Organisasi Perangkat Daerah Kabupaten Bengkalis) Endang Sri Wahyuni; Tiara Nova
Inovbiz: Jurnal Inovasi Bisnis Vol 6, No 2 (2018)
Publisher : Politeknik Negeri Bengkalis

The purpose of this study was to test the analysis whistleblowing system and the competence of apparatus to the fraud prevention. Object of this research is all SOPD of Bengkalis Regency. The data use in this research are primary data with analytical method is multiple regression analysis. The results of this research showed there is whistleblowing system and the competene of apparatus to the fraud prevention. Based on the research it was concluded that the determination coefficient is 70,6%. It means that 70,6% of the fraud prevention can be explained by the variable whistleblowing system and the competence of apparatus. While 29,4% is explained by other variables outside the model.

Determinan Keberhasilan Usaha Mikro Kecil Menengah (UMKM) Pada Kecamatan Mandau Winda Kusrianti; Endang Sri Wahyuni
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 2, Desember 2022
Publisher : Politeknik Negeri Bengkalis

The purpose of this study is to test the Influence of Business Location, Business Capital, Marketing Strategy and The Use of Accounting Information on the Success of MSMEs in Mandau District. This research is a type of quantitative research using primary data sources (questionnaires). The sampling technique uses the slovin formula, from the data obtained 326 respondents. Data analysis method using multiple linear regression analysis method with the help of IBM SPSS Statistics 23. The results of this study show that the calculated t value of each independent variable is 3,910 for location, 7,131 for business capital, 4,349 for marketing strategy and 2,792 for the use of accounting information, while the table t value is 2.242 (t calculate > t table) that means business location, business capital, Marketing strategies and the use of accounting information affect the success of MSMEs. This proves that the higher the business location, business capital, marketing strategy and the use of accounting information, the higher the success rate of MSMEs in Mandau District..Keywords: Business Location, Business Capital, Marketing Strategy, Usage Accounting Information, and MSME Success.

Efektivitas Pengelolaan Keuangan dan Akuntansi Pada Badan Usaha Milik Desa (BUMDes) Dengan Pendekatan Goal Model Nurhazana Nurhazana; Endang Sri Wahyuni
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 1, Juni 2020
Publisher : Politeknik Negeri Bengkalis

One form of economic strengthening in the village development with the formation of village-owned business entity (BUMDesa) by utilizing local resources in an effort to improve the welfare of rural communities. Village financial management patterns are different from BUMDesa management, but the two cannot be separated in terms of accountability for the participation of funds. Starting from this BUMDesa in carrying out its business unit activities, BUMDesa funding sources come from the community, loans / grants from the Government both local and central government. Relating to BUMDesa's business activities which are inseparable from various risks. This research is a literature study that aims to see practically how the effectiveness of BUMDesa's financial management and accounting with the goal model approach. Indicators of the effectiveness of BUMDesa with the goal model approach will be seen in meeting the objectives of BUMDes in the form of achieving the final results of the Business Entity and not seen from the way or process the business entity is moving. This does not deny that good financial management must start from the process of planning, implementing, administering , reporting, financial accountability. The important thing in Accounting is the process of recording and reporting on the use of funds collected to be held accountable to the village community.

Mekanisme Penyaluran Dana Alokasi Khusus (DAK) Fisik dan Dana Desa Melalui Kantor Pelayanan Perbendaharaan Negara Dumai pada Wilayah Bayar Kabupaten Bengkalis Yuliana Syahfitri; Endang Sri Wahyuni
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 1, No. 2, Desember 2020
Publisher : Politeknik Negeri Bengkalis

This study aims to describe the mechanism for disbursing Physical Spesific Allocation Funds and Village Funds and revealing problems that arise in the implementation of disbursing Physical and Village Allocation Funds at the Dumai State Treasury Service Office in the pay areas of Bengkalis Regency. This type of research is a qualitative descriptive approach to data checking and interpretation. Data collection techniques performed consisted of interviews and documentation.Â The data analysis technique used is descriptive analysis. The results of this study indicate that the mechanism for the distribution of Physical Spesific Allocation Fund at the State Treasury Service Office is carried out in stages, at the same time, and at the same time as a recommendation. The disbursement of Physical Spesific Allocation Funds which is carried out in stages consists of three phases, in phase I distributed at the latest in February and no later than July 2019 at 25%, at stage II distributed at the fastest in April and no later than 31 October 2019 at 45%, and in stage III it is distributed as much as the difference between the amount of funds that have been distributed up to stage II. Then for the Distribution of Village Funds is also carried out in stages, in phase I distributed the fastest in January and no later than June 2019 at 20%, in phase II it will be distributed the fastest in March and no later than 21 July 2019 by 40%, and phase III will be distributed the fasted in July until the end of the fiscal year in December by 40%.

Penerapan Penentuan Harga Pokok Penjualan Batik LAMR Khas Kabupaten Bengkalis dengan Metode Activity Based Costing (ABC): Studi Pada Usaha Batik Lembaga Adat Melayu Riau Kabupaten Bengkalis Endang Sri Wahyuni; Fachroh Fiddin
ABEC Indonesia Vol. 10 (2022): 10th Applied Business and Engineering Conference
Publisher : Politeknik Caltex Riau

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

Batik is the work of the Indonesian nation which is a blend of art and technology by the ancestors of the Indonesian nation. Indonesia has various batik motifs as one of the cultural products that are still preserved and popular today. The Riau Malay Customary Institution of Bengkalis Regency through the batik UMKM also started the preservation of batik as Indonesian culture through batik activities. The batik produced by the LAMR MSME is named 'Batik Pulau' in the spirit of the coastal characteristics of Sumatra Island, Riau Province. This study aims to calculate the cost of production in the manufacture of typical LAMR batik in Bengkalis Regency by using the activity-based costing (ABC) method and based on the observations of the LAMR batik SMEs still using the conventional system in determining the cost of production, namely by collecting all expenses that have been incurred in the production process. takes place and then divides into the number of outputs produced. The object of research is the cost of production in the manufacture of written batik on Batik Pulau in Bengkalis Regency. Methods of data collection using observation techniques, interviews, and documentation. Data analysis used descriptive analysis using an activity-based costing (ABC) system with two stages. The results showed that the cost of production calculated using an activity-based costing system was Rp. 21.582.250,- for the number of units produced by written batik as many as 50 units of batik strands with a size of 2.5 meters, the cost of production per unit of written batik produced is Rp. 415,043,-. The results show that the approach to determining the cost of production using the ABC method is more accurate than the traditional method where the traditional cost of production calculation is Rp. 22,082,250,-.

Audit Delay: Faktor Faktor Yang Mempengaruhi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 â€“ 2021 May Dhia Rizky Wahyuni; Endang Sri Wahyuni
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 1, Juni 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i1.3278

Penelitian ini bertujuan untuk mengidentifikasi pengaruh ukuran perusahaan, profitabilitas, solvabilitas, opini auditor dan reputasi kantor akuntan publik terhadap audit delay. Variabel independen dalam penelitian ini adalah ukuran perusahaan, profitabilitas, solvabilitas, opini auditor dan reputasi kantor akuntan publik. Variabel dependen dalam penelitian ini adalah audit delay. Â Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2021. Periode penelitian dilakukan selama 3 tahun. Teknik penentuan sampel yang digunakan adalah teknik purposive sampling dengan sampel sebanyak 43 perusahaan memperoleh sampel sebanyak 129 berdasarkan kriteria tertentu. Metode analisis penelitian ini menggunakan regresi linear berganda dengan bantuan SPSS 23. Hasil penelitian ini membuktikan bahwa secara parsial ukuran perusahaan dan solvabilitas berpengaruh terhadap audit delay, sedangkan profitabilitas, opini auditor dan reputasi kantor akuntan publik tidak berpengaruh terhadap audit delay. Secara simultan ukuran perusahaan, profitabilitas, solvabilitas, opini auditor, dan reputasi kantor akuntan publik berpengaruh signifikan terhadap audit delay.Keywords: Company Size, Profitability, Solvency, Audit Opinion, Reputation of Public Accounting Firm and Audit Delay

Co-Authors Fachroh Fiddin May Dhia Rizky Wahyuni Nurhazana Nurhazana Tiara Nova Winda Kusrianti Yuliana Syahfitri

Title

Found 6 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 6 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 6 Documents
Search