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PERAN MONITORING DAN EVALUASI TERHADAP SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH Taufik, Taufeni
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 2 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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The results of the evaluation of the implementation of Performance Accountability System ofthe Provincial, Regency / City in Indonesia in 2011, according to the Ministry of PAN &RB (2012), is still not encouraging. Local Government in Indonesia no one gets asatisfactory and well, and still found the Regency / City in Indonesia with a value somewhatless and less. Somewhat less value means local government in Indonesia still have aperformance management system is less reliable, and needs a lot of improvements includingbasic repairs. While the lack of meaning and order of performance management system is notreliable and needs a lot of improvements and changes that are very basic. Lax governmentagency performance accountability system area indicates that the implementation of themonitoring and evaluation has not been run properly. The results of monitoring andevaluation can not be used as material for the repair or improvement programs to localgovernments. Monitoring and evaluation should be useful to give suggestions, feedback orrecommendations for improvement programs - programs that dimonev for the future.Keywords: Monitoring and evaluation, the Government Performance AccountabilitySystem
Pengaruh tingkat suku bunga bi, inflasi, dan kurs terhadap non performing loan (studi empiris pada perusahaan sektor perbankan yang terdaftar di bursa efek indonesia (bei) periode tahun 2011-2013) Rosita, Melinda; Taufik, Taufeni; Sofyan, Azhari
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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This study aimed to examine the effect of central bank interest rate Inflation and exchange rate against non-performing loans in the banking sector companies listed on the Stock Exchange for the 2011-2013.The method used in this research is to use multiple linear regression to determine the effect of central bank interest rate, Inflation and exchange rate as an independent variable against non-performing loans as a dependent variable against.The results of the hypothesis testing shows that the BI variable interest rates ,inflation and exchange rate effect on Non-Performing Loans. This is demonstrated by t-hitung for testing the value of the variable X1 (4,237), X2 (5,256) dan X3 (2,820) greater than t-table value ( 1.9869 ) and significant value of less than 0.05 .The resulting determinant coefficient is quite high. R values are obtained to demonstrate the correlation / relationship between variable interest rate of BI, inflation and the exchange rate against non- performing loans amounted to 0,541 , or 54.1 % .As for the value of R square is 0.292 which indicates that the ability of the independent variable is the variable interest rates of BI, inflation and exchange rate in explaining the variation of the dependent variable non-performing loans amounted to 29.2 % and the rest is explained by the other independent variables.Keywords: Non Performing Loan , interest rate BI , Inflation , Exchange
Pengaruh penyajian laporan keuangan daerah dan aksesibilitas terhadap penggunaan informasi keuangan daerah (studi pada provinsi riau) Ramadhani, Yesi; Taufik, Taufeni; Anggraini, Lila
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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This study aims to determine examine whether the accessibility of local financial reports and presentation of them influence the usefulness of local financial information by the stakeholders. The population in this study is 580 people usefulness financial reports in Riau Provincial Government is DPRD, BPK, LSM. Samples in this study is 85 responden has already accomplish sample criterion. Data collection techniques are used by distributing questionnaires.The results showed that the effect of persentation of local financial reports on the usefulness of local financial information. This can be seen from the significant value of 0.040 < 0.05. Accessibility on the usefulness of local financial information. Evidenced by the significant value of 0.000 < 0.05.Adjusted R Square value of 0.371. this means that 37.10% of usefulness of local financial information variables can be explained by the presentation of local financial reports and accessibility. While the remainder is equal to 62.90% is explained by other variables outside the investigated.Keywords: local financial reports, accessibility, local financial information
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK KONVENSIONAL DAN BANK SYARIAH YANG TERDAFTAR DI BANK INDONESIA Liora, Elsa Fibeany; Taufik, Taufeni; Anisma, Yuneita
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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This study aimed to compare the financial performance of Islamic bankingwith conventional banking in the period 2010-2012 by using financial ratios. Financial ratios used consisted of Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Return On Assets (ROA), Biaya Operasional terhadap Pendapatan Operasional (BOPO), and Loan to Deposit Ratio (LDR).The population in this research is 134 companies Islamic banking andconventional banking which are listed Bank of Indonesia during the period of 2010-2012 while the amount of the research samples are 20 banks, is 10 conventional banks and 10 islamic banks. This study using hypothesis testing the "Independent Sample t-Test" to see the difference in the financial performance of Islamic banking with conventional banking as a whole.The results showed that Non Performing Loan (NPL), Return On Assets(ROA), Biaya Operasional terhadap Pendapatan Operasional (BOPO) do not differ significantly between Islamic banks with the conventional banks, Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) that showed significant differences between Islamic banking and conventional banking. The signifiant value of the Capital Adequacy Ratio (CAR) 0.005, Loan to Deposit Ratio (LDR) 0.000, Non Performing Loan (NPL) 0.598, Return On Assets (ROA) 0.845, and Biaya Operasional terhadap Pendapatan Operasional (BOPO) 0.259.Keywords: Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Return On Assets (ROA), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR)
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN PERILAKU ETIS TERHADAP KINERJA AUDITOR PEMERINTAH (Studi Empiris pada BPK-RI dan BPKP Perwakilan Provinsi Riau) ', Apriyanti; Taufik, Taufeni; Hasan, Mudrika Alamsyah
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
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The study was conducted using a survey method. With the aim to find empirical evidence of the influence of emotional intelligence, spiritual intelligence and ethical behavior on the performance of government auditors. The population in the study were all auditors working on BPK - RI and BPKP Representative Riau Province . Samples taken amoundted to 35 auditors of BPK-RI and 67 auditors of BPKP Representative of the Riau Province . 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 software SPSS version 17:00 The results show that emotional intelligence, influence the auditor's performance with value t count 4,997, t-table 0.194 significant 0.000. Spiritual Intelligence affect the performance of thauditor with a value of 3,141 t-test, t-table 0.194 significant 0.003 and ethical behavior significantly affect the performance of the auditor with a value of 2,659 t-test, t-table 0.194 , significant 0.009. R-square value is equal to 0.565 which means that 56.5% of the independent variables in this study were able to influence the dependent variable, while the remaining 33.5% is explained by other variables not included in this study, such as: intellectual intelligence and job satisfaction.Keywords : Emotional Intelligence, Spiritual Intelligence, Ethical behavior, Performance Auditor
PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN DAN EVALUASI ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH (Studi Empiris pada SKPD Kota Pekanbaru) Naipospos, Hevyana; Taufik, Taufeni; -, Julita
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 examine and analyze the effects of budget participation, budget goal clarity and budget evaluation againts the performance of local government apparatus in Pekanbaru city. The population in this research is local government apparatus is in SKPD (Service, Office, Agency) which includes 17 Service, 2 Offices and 7 Agencies, totally 26 units SKPD. The sampling technique using purposive sampling method. While the sample in this research is head of SKPD, head of planning and head of public and personnel, overall there are 3 respondents at each Service, Office and Agency. So the respondent in this research as many as 78 respondents. The data of this research using primary data directly through a questionnaire and analyzed using SPSS. The data were analyzed to test the hypothesis using multiple regression analysis approach. The results of this research that budget participation thitung>ttabel (2,164>1,994), budget goal clarity thitung>ttabel (3,552>1,994), and budget evaluation thitung>ttabel (3,811>1,994), affect the performance of local government apparatus.Keywords: Budget Participation, Budget Goal Clarity, Budget Evaluation, Performance Apparatus
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013 ', Ariyadi; Taufik, Taufeni; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
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This research aimed to significantly influence the business risk , asset structure , Profitability, Size of the company affect the Capital structure of Basic industry and chemicals companies are listed at Indonesia Stock Exchange for period from 2011 until 2013. The Model which used in this research is multiple linear regression. Data was obtain from 37 Basic industry and chemicals companies as the sample in research in Indonesian Stock Exchange during the period of 2 years in a row. The data is processed by using SPSS for windows version 16.0. The results of this research can be concluded that the business risk, Profitability, the size company effect on Capital structure. Of the t test results obtained Business risk value t count (4,369 ) > t tabel(1,980), Profitability t count (2,323 ) > t tabel(1,980), Size companies t count (2,306 ) > t tabel(1,980), and significantly below the 0,05 level P value (0,000). While Asset structure has no significant effect with the t test results obtained t count (1,134 ) < t tabel(1,980) and significantly above the 0,05 level P value(0,191) on Capital structure of Basic industry and chemicals companies are listed at Indonesia Stock Exchange for period from 2011 until 2013.Keywords : Business risk, Asset structure, Profitability, Size companies, and Capital structure.
PENGARUH KEJELASAN SASARAN ANGGARAN DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH DENGAN KINERJA MANAJERIAL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA SATUAN KERJA PERANGKAT DAERAH KOTA PEKANBARU) Anugerah, Riza Pramita; Taufik, Taufeni; Haryani, Eka
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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The purpose of this research is to examine : 1) The effect of budget objective clarity on performance accountability, 2) The effect of environmental uncertainly on performance accountability 3) The effect of budget objective clarity on performance accountability with managerial performance as moderating variable 4)The effect of environmental uncertainly on performance accountability with managerial performance as moderating variable. The population in this study is Regional Working Units (SKPD) at Pekanbaru. The selection of sample used purposive sampling method. Data that is used in this research is primary data, that was collected by survey techniques by distributing questionnaires to each functionary at 43 Pekanbaru’s SKPD. Moderated regression analysis was used as the method of analysis. The results showed that budget objective clarityhas positive significant effect on performance accountability because the tcount > ttable, , 2.457 > 1.989 with significant 0.015.Environmental uncertainly has negative significant effect on performance accountability because the tcount> ttable, 2.069 > 1.989 with significant 0.039. Managerial Performance variabel has significant score, 0.048 <0.05 , it means personal managerial performance moderate the relationship between budget objective clarity on performance accountability.Managerial Performancevariabel has significant score, 0.94 >0.05 , it means personal managerial performance not moderate the relationship between environmental uncertainly on performance accountabilityKeywords: budget, environtmental, performance, government performance, and managerial
PENGARUH GOOD GOVERNANCE, KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN (Studi Empiris Pada SKPD Kota Dumai) Tua, Manuppan Bangun; Taufik, Taufeni; Haryani, Eka
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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The aim of this research is to to analyze the effect of good governance, human resource competency and internal control system toward information quality of local government financial statement. The population of this research chief financial subsections and financial staff that work on the unit of Work in Dumai city. The sampling technique using purpose sampling. Total repondent in this research are 64 respondent. The data of this research using primary data directly through a questionnaire and analyzed using SPSS 20. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The result of this study indicates that good governance, human resource competency and internal control system has influence to information quality of local government financial statement. Based on the calculation of the coefficient of determination (Adjusted R²) obtained a value of 0,771. This shows that the influence of the independent variables in the dependent 77,1% and the remaining 22,9% influenced by other variables.Keywords: Local Government Financial Statement Quality, Information Value, Good Governance, Competency, Internal Control.
PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Bengkalis) Claura, Anggie Veronisa; Taufik, Taufeni; Idrus, Rahmiati
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 aimed to examine the effect of the application of performance-based budgeting affect the performance accountability of government institutions Bengkalis district uses four variables, namely, the competence of the government apparatus (X1), organizational commitment (X2), leadership style (X3), and reward and punishment (X4). The population in this study is 31 working units Bengkalis. Samples taken amounted to 93 respondents. The type of data used are primary data with data collection method using a questionnaire. Data analysis method used in this study is multiple regression and regression moderate with SPSS version 17.Results of this study indicate that the government because tcount <t¬tabel 0.387 <1.997 with significant values of 0.05, Organizational Commitment significant effect on performance accountability of government agencies because thitung> t¬tabel2,538> 1.997 with 0:05 significant value, leadership style have a significant effect to the accountability of agency performance because tcount <t¬tabel1,997 with significant values of 0.05 and the reward and punishment have a significant effect on performance accountability institutions because thitung <t¬tabel4,465 <1.997 with significant value of 0.05. With a total number of 0,646 R2square value of 64.6% which means that the independent variable in this study could affect the dependent variable, while the remaining 35.4% is explained by other variables not included in this study such as the improvement of the administration system, the quality of human resources, obedience on the laws, organizational culture, the application of financial accountability, performance contracts, performance measurement, internal and external control.Keywords: Budgeting, Apparatur, Accountability and Government.
Co-Authors ', Apriyanti ', Ariyadi ', Susilatri Afi Pradhana Agus Shafrizal Agus Sri Wahyuni Aji Prasetio Al Azhar A Al Azhar A Al Azhar L Al Azhar L &#039; Alfiati Silfi Amelya Adinata, Amelya Anggie Veronisa Claura, Anggie Veronisa Annisa &#039; Annisa Furqani Arigusti Anriva, Della Hilia Arhdum, Zioldy Aurora Febria Azhari Sofyan Azwir Nasir Azwir Nasir Bhima Azis Usman Daniatul Izzah Dea Priscilla Desi Sasnita Devi Safitri Devi Savitri Devi Savitri Dian Kemala Edfan Darlis Edlin, Debby Nadya Eka Hariyani Eka Haryani Eka Haryani, Eka Eka Jas Oktavia Sari Elsa Fibeany Liora Emrinaldi Nur D Endang Sri Wahyuni Enni Savitri Esi Wildiana faizah kamilah, faizah Febri Yulisa Fera Maydia Sari Fitri Humairoh Gabyvia Septiyani Gusnardi Hariadi Yasni Haryanti Ismalia Hasby, Hasby Heptariani.Z, Susi Heriansyah, Muhammad Iqbal Hertika Hotdianty, Hertika Hevyana Naipospos, Hevyana Inayatus Tsaniyah Indrawati, Novita Irham - Janne Walandouw Julita -, Julita Julita Julita Julita Julita Jun Friday Kamaliah Kamaliah Ketut Tirtayasa Khairini, Renny Larastika Medianti Latifatul Yaswat Liana Siregar Lidia Hasnani Liza Fiona Liza Fiona M. Rasuli Manuppan Bangun Tua, Manuppan Bangun Maulina Agustiningsih Mela, Nanda Fito Melinda Rosita Mudinillah, Adam Mudrika Alamsyah Hasan Muhammad Rasuli Muhammad Rasuli Muhammad Ridho S Muhammad Rivai Muslimah Winda Nana Santika Nasrizal Nasrizal Nirwana, Ema Nita Wahyuni Noni Oktafiana Noprial Valenra Maksyur Norfaliza - Nova Evania Novaliana Rahmi Novira Fazri Nanda Nur Atika Aini, Nur Atika Nur Azlina Nur Azlina Nur Azlina Nur Azlina Nurhasanatang, Siti Nursela Nursela Odiatma Fajar Oi Sanjaya Oktavia, Tiara Pratiwi Gita Ayunda Prihastuti, Asepma Hygi Putri, Adria Pratama R. Albeta, Febrina Raharjo, Niko Dwi Rahmiati Idrus Rasuli, M. Restu Agusti Rezky Safitri Rheny Afriana Hanif Ria Eka Yuliana Ria Herlina Riry Isramiwarti Riski Hamdani Pulungan, Riski Hamdani Riza Pramita Anugerah, Riza Pramita Rofika &#039; Rofika - Rofika -, Rofika Romadaniati Romadaniati Rusli Rusli Rusli Rusli Safrizal Safrizal Sally Edinov Sandie Davitra Alfitriady Sandy Widayati, Sandy Sari, Nanda Rakhmata Sarmolina, Tiki Sasmita Atika Sari Harahap Septia Yolanda Siti Sarah Sri Rahmi Utami Suci Nurulita Sufiani Sufiani Susilatri Susilatri Susilatri Tengku Dea Monica Tesi Pratiwi Topan Surya Perdana Tuminah Sinaga Tyas Pramesti Vera Oktari Vince Rahmawati Vince Ratnawati Vini Destriyani Volta Diyanto Volta Diyanto Volta Diyanto Widya Arisza Septyaningtyas Widya Pangestika Winda Hartati Winda Muslimah Windi Wulandari Yesi Mutia Basri Yesi Mutia Basri Yesi Ramadhani Yoga Alwindria Yuneita Anisma Yuneita Anisma Yuni Lestari Yunieta Anisma Yusralaini Yusralaini Yusralaini Zaufi, Muhammad Yafiz