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ANALISIS ‘INDEXES’ (BENEISH RATIO INDEX) UNTUK MENDETEKSI KECURANGAN LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI PER DESEMBER 2014 - 2015 Harahap, Ilham Akbar; Desmiyawat, Desmiyawat; Julita, Julita
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 determine percentage manufacturing companies listed on IDX at 2014-2015 that included manipulator, non manipulator, grey area, manipulator parameter index entry in the index count Days Sales in Receivables Index (DSRI),Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index(SGI), Depreciation Index (DEPI), Sales General and Administrative Expenses Index (SGAI), Leverage Index (LVGI) dan Total Accruals to Total Assets Index (TATA). The method of collecting data was documentation. The population were 144 manufacturing companies on IDX. Analysis of data using Beneish Ratio Index. The results of this research shows that the manufacturing company listed on the Indonesia Stock Exchange (BEI) 2014- 2015 were classified manipulator 19,04%, non manipulator 54,76%, grey area26,19%, exceed the parameter index DSRI 4.76%, exceed the parameter index GMI 4,76%, exceed the parameter index AQI 30,95%, exceed the parameter index SGI 4,76%, exceed the parameter index DEPI 14,2%. exceed the parameter index SGAI 45,23%. exceed the parameter index LVGI 23,80%. exceed the parameter index TATA 11,90%.Keywords :Fraud, Financial Statement, Financial Statement Fraud, Fraud Early Detection of Financial Statement

PENGARUH MEKANISME CORPORATE GOVERNENCE DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia pada Tahun 2013-2015) Syura, Bani; Anugerah, Rita; Julita, Julita
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 was examined the influence of Independent Commisaries, Audit Commite, Institutional Ownership, Management Ownership and Auditor Industry Specialization To Financial Statement Integrity. The population in this study are all BUMN Companies listed in Bursa Efek Indonesia in years 2013- 2015. This research is included in quantitative research. The type of data used in this study is secondary data from financial statement of the aforementioned BUMN Companies and data derived from the IDX fact book and Indonesian Capital Market Directory, sampling is done by the method of purposive sampling is the technique of sampling with certain considerations. The total sample in this study are 17 firms. These data were analyzed using multiple regression analysis with SPSS Version 17. The results of this study showed that Independent Commisaries affects Financial Statement Integrity with significant value 0,005, Audit Commite affects Financial Statement Integrity with significant value 0,019, Institutional Ownership affects Financial Statement Integrity with significant value 0,038, Management Ownership affects Financial Statement Integrity with significant value 0,001 and Auditor Industry Specialization affects Financial Statement Integrity with significant value 0,000. So the conclusion of this research is all hypothesis presented acceptable.Keywords : Financial Statement Integrity, Independent Commisaries, Audit Commite, Institutional Ownership, Management Ownership and Auditor Industry Specialization

PENGARUH KOMPETENSI APARAT PENGELOLA DANA DESA, KOMITMEN ORGANISASI PEMERINTAH DESA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI KABUPATEN 50 KOTA (Studi Empiris Pada Kecamatan Harau, Kecamatan Pangkalan Koto Baru, Dan Kecamatan Kapur IX) Aulia, Putri; Agusti, Restu; Julita, Julita
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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The accountability of village fund management has become a demand for local government. The existence of this demand results from the implementation of Law No. 6 of 2014 on the Village. The management of village funds in City 50 Regency is still far from the expectations. Problems emerging from the accountability of village fund management are related to the competence of village fund management officers, the commitment of village government organizations, utilization of information technology and community participation. This research aims to know and analyze the influence of competence of village fund management officer, commitment of village government organization, utilization of information technology and public participation to accountability of village fund management in City 50 Regency. This is a quantitative research study and data were collected by surveys or questionnaires. Population and sample are village fund management officers in City 50 Regency with 96 respondents. The hypothesis was tested by multiple linear regression analysis with SPSS application. The findings show that: (1). The competence of village fund management officers has a positive and significant impact on the accountability of village fund management; (2). The commitment of village government organizations has a positive and significant impact on the accountability of village fund management; (3). utilization of information technology has a positive and significant impact on the accountability of village fund management; (4) Community participation has a positive and significant impact on the accountability of village fund management. The coefficient of determination 0,866. This shows that the influence of independent variables namely: the JOM FEB, Volume 1, Edisi 1 (Januari – Juni 2018) 2 competence of the village fund management officer, the commitment of the village government organization, utilization of information technology and the participation of the society, towards the dependent variable (the accountability of village fund management) explained by the equation model in this research is 86,6%. While the rest 13,4% is explained by other factors which are not included in this model. The implications of this study are to encourage the accountability of village fund management through the increased competence of village fund management officers, village government organizational commitment, and community participation.Keywords : Competence of village fund management officers, Commitment of village government organization, Utilization of information technology, Community participation, accountability of village fund management.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS DI KOTA PEKANBARU Hutabarat, Roy Hendra; Ratnawati, Vince; Julita, Julita
Jurnal Ekonomi Vol 26, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The purpose of this research is to analyze the influence of the awareness of paying taxes, knowledge of tax regulations, good perception on tax system effectiveness, quality of tax service, tax understanding and the assertion of tax sanction against willingness to pay taxes of an individual taxpayer that doing free work. The population of this research is taxpayers who perform free work in Pekanbaru City in 2016 as many as 78,191 people, sample taken by accidental sampling method. To determine the number of samples was using Slovin formula so that the total sample is 100 people. While the data analysis using multiple linear regression. The result indicates that taxpayers' awareness, taxpayers’ knowledge about tax regulation, tax service quality, taxpayer understanding about taxation, and tax sanction partially have significant influences on the willingness to pay tax of taxpayers who do free work in Pekanbaru. Meanwhile, the perception of taxpayers do not have a significant influence on that matter.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KREDIT BERMASALAH PADA LEMBAGA KEUANGAN MIKRO (LKM) USAHA EKONOMI DESA SIMPAN PINJAM (UED-SP) DI KECAMATAN BANDAR SEI KIJANG KABUPATEN PELALAWAN Ulfa, Zulia; Nur, Azlina; Julita, Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to obtain empirical evidence about the effect of character, capacity,capital, collateral, condition, loan term at UED-SP in Bandar Sei Kijang Sub-district inPelalawan District. The sample in this research totalled 61 Respondents. Method ofdetermination of the sample using the census method technique of data analysis in thisstudy using multiple linear regression, t-Test and test the assumptions of normality testsinclude classic, multikolonearitas, heteroskedastisitas and autocorrelation datamanagement using program SPSS version 21.0 softwere. From the test results indicatesthat character, capacity, collateral, condition of economy and loan term effect on nonperforming loan (Y)Keywords : Character, Capacity, Collateral, Condition Of Economy, Loan Term, NonPerforming Loan.

PENGARUH OPINI AUDIT, PERGANTIAN MANAJEMEN, UKURAN KANTOR AKUNTAN PUBLIK (KAP), AUDIT FEE, DAN UKURAN PERUSAHAAN KLIEN TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017) Vinta, Lovika; Yuneita, Anisma; Julita, Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research aims to analyze the influence of Audit Opinion, Change ofManagement, KAP Size, Fee Audit, and Firm Size to Auditor Switching. Thesampling method used in this study was purposive sampling. Population of thisstudy is a Service Companies Listed on the Indonesian Stock Exchange Period2013 -2017 and obtained 18 companies as samples, in the 5 year time period from2013 to 2017 amounted to 90 companies. Hypothesis in this research are tested bylogistic regression analytical method using the Product and Service Solutions(SPSS) version 22.0 for windows. The results of this research indicate thatvariable Audit Opinion and Change of Management has no effect to auditorswitching while variable KAP Size, Fee Audit, and Firm Size has an effect toauditor switching. Keywords : Auditor Switching, Audit Opinion, Change of Management, KAPSize, Fee Audit, and Firm Size

Pengembangan Industri Menggapai Visi Merentang Kemandirian Julita Saidi
JIP ( Jurnal Industri dan Perkotaan ) Vol 6, No 10 (2002)
Publisher : Pusat Studi Industri dan Perkotaan (PSIP) Universitas Riau

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AKUNTABILITAS KINERJA INSTANSI PEMERINTAH : APAKAH DIPENGARUHI KOMPETENSI APARATUR, TEKHNOLOGI INFORMASI, PENGENDALIAN AKUNTANSI, DAN SISTEM PELAPORAN? Gabyvia Septiyani; Taufeni Taufik; Julita Julita
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 2 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

The purpose of this research is to examines the influence of government apparatus competency, usage of information technology, accounting control and reporting system against the performance accountability of government agencies. The population of this research is all of OPD in Pekanbaru Government. The sample of this research are Chief of OPD, Chief of Subdivision of finance, and accountability compiler staff at 43 OPD of Pekanbaru City which selected by using purposive sampling method. This research is using primer data by using questionnaires. Analysis method that used in this research is doubled regression analysis. The instrument of analysis that used in this research is statistical Product and Service Solution (SPSS) Version 17.0 for windows. The results of this research indicate that: (1) the government apparatus competency influencing performance accountability of government agencies (2) the usage of information technology influencing performance accountability of government agencies (3) the accounting control influencing performance accountability of government agencies (4) the reporting system does not influence the performance accountability of government agencies

DETERMINAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH : STUDI PADA PEMERINTAH KOTA PEKANBARU Sri Hayani; Julita Julita
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 1 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.1.78-93

The study aimed to determine :the influence of budget goal clarity, government official competence, internal control, and obedience to the laws and regulations on the performance accountability of government agencies.The population in this study is 43 OPD’s Pekanbaru City. In this study, the sample used was 32 OPD with a total 96 respondents using purposive sampling method. This study uses primary data by distribusing questionnaires. The analytical method used in this study is multiple linear regression analysis. The analycal tool used in this study is software SPSS version 25.0. The results of this study indicate datebudget goal clarity influences on the performance accountability of government agencies, government official competence influences on the performance accountability of government agencies,internal control influences on the performance accountability of government agencies, obedience to the laws and regulationsinfluenceson the performanceaccountability of government agencies.

Pemberdayaan masyarakat untuk umkm melalui pelatihan penyusunan proposal usaha dan analisis laporan keuangan UMKM di Kabupaten Kampar Julita Julita
Unri Conference Series: Community Engagement Vol 2 (2020): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.2.106-111

The aim of this activity is to Micro-Small and Medium Enterprises (MSMEs) be able to compile Business Proposals and be able to analyze financial statements, so that the realization of MSMEs becomes an efficient, healthy and high-growth business, and able to become the people's economic strength and make a large contribution to national economic development. The method of this service activity is the direct survey method for MSMEs without gathering participants, this method was chosen by considering mutual security because it is still in Covid-19 pandemic. The stages of this service activity begin by explaining the obstacles that are often faced by MSMEs, then explaining the importance of business proposals, tips and tricks for preparing business proposals, and the importance of financial statements analyzing. Results achieved: has provided skills and knowledge to MSMEs, especially in Kampar regarding Business Proposals and Financial Statement Analysis even though in limited due to the Covid-19 pandemic.

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