Article Per Year (5 Year)
p-Index From 2019 - 2024
4.984
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Pengabdian UntukMu NegeRI Journal of Economic, Bussines and Accounting (COSTING) IJEBA (International Journal of Economic, Business & Applications) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Indonesian Journal of Economics, Social, and Humanities Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Diklat Review : Jurnal manajemen pendidikan dan pelatihan Indonesian Journal of Accounting and Governance Jurnal Manajemen Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis PEKBIS
Taufeni Taufik
Fakultas Ekonomi Universitas Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 115 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 115 Documents
Search

 1   2   3   4   5 
PENGARUH KESADARAN MEMBAYAR PAJAK, PEMAHAMAN TENTANG PAJAK, SANKSI PAJAK DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada Kantor Pelayanan Pajak Pratama Tampan Pekanbaru) Adinata, Amelya; Taufik, Taufeni; -, Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This research is to investigate the influence of the tax paying consciousness, understanding of taxes, tax penalties and quality of service tax on tax compliance. The population in this study is the individual taxpayer. The sample in this study is 100 respondents who have met the criteria of the sample. The results of this research showt that awareness of paying taxes significantly affect tax compliance, with 2.669 t-test, t-table 1.985 and 0.009 significant value. An understanding of significant tax effect on tax compliance, with 2,793 t count, the t-table 1.985 and 0.006 significant value. Sanctions taxes significantly affect tax compliance, with 2.363 t-test, t-table 1.985 and significant value of 0.020. The quality of tax services significantly affect tax compliance, with 2.872 t-test, t-table 1.985 and 0.005 significant value. The value of Adjusted R Square of 0.498. This means that 51.8% variable taxpayer compliance can be explained by the consciousness of paying taxes, an understanding of taxes, tax penalties, the tax service quality. While the remaining 48.2% is explained by other variables outside of this researchKeywords: consciousness, tax, penalties, quality, and compliance.
PENGARUH KEJELASAN SASARAN ANGGARAN, SISTEM PENGENDALIAN INTERN, DAN DESENTRALISASI TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris Pada SKPD Kabupaten Pasaman) Aini, Nur Atika; Taufik, Taufeni; Hariyani, Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aims to determine the influence of empirical evidence budget goal clarity, internal control system and decentralization the performance of local government officials Pasaman regency. This research was conducted by using a survey of local work unit Pasaman. The population in this study is 31 working units Pasaman. 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. The results showed that the Budget Targets Clarity significant effect on the performance of local governments with a regression coefficient of 0.748 with 0.001 significance (alpha 0.05), Internal Control System have a significant effect on the performance of local governments with a regression coefficient of 0.182 with 0.000 significance (alpha 0.05), Decentralization significantly affect the performance of local governments with a regression coefficient of 0.351 with 0.000 significance (alpha 0.05). With a total number of (Adjusted R²) square value of 0.450, which means by 45.0%. While the remaining 55.0% influenced by other variables not included in the regression models were not included in this study as organizational commitment, participation budgeting and others.Keywords: Performance, governments, budget, internal control systems, and decentralization
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KUALITAS SUMBER DAYA MANUSIA, DAN PENERAPAN SISTEM AKUNTANSI TERHADAP KINERJA SATUAN KERJA PERANGKAT DAERAH (SKPD). (Studi Empiris pada Kabupaten Rokan Hulu) Widayati, Sandy; 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

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

Abstract

The study aimed at finding out the effect of: (1) budgeting participation on the performances SKPD, (2) human resources quality on the performances SKPD, (3) the implementation of accounting information system on the performances SKPD, and (4) budgeting participation, human resources quality, and the implementation of accounting information system on performances SKPD. The study was conducted at the Local Government working unti devices in Rokan Hulu, made based on a quantitative, since the data obtained were in a form of figures. The samples were selected based on a purposive sampling technique by involving 80 respondents. These results indicate that the participation budgeting significant effect on the performance of SKPD because thitung 2.316> 1.000 ttabel with significant value of 0.023, significantly influence the quality of human resources SKPD performance because thitung 2.053> 1,000 ttabel with significant value 0.013, and Application of Accounting System significantly affect the performance of SKPD because thitung 5.263> 1.000 ttabel with significant value 0.00.The results provide evidence that the Budgetary Effects of Participation, Quality of Human Resources and Accounting System Implementation significant effect on SKPD Performance Against Rokan Hulu through multiple correlation coefficient (R) of 0.836 and a very strong relationshipKeywords: Participation,Budget,Quality,Accounting and Performance
PENGARUH KEADILAN, SISTEM PERPAJAKAN, DAN KEMUNGKINAN TERDETEKSINYA KECURANGAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION) Pulungan, Riski Hamdani; Taufik, Taufeni; -, Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aims to examine and analyze the effect of justice, taxation system, and the possibility of detection of fraud against the taxpayer's perception of ethics of tax evasion. The population in this study is the individual taxpayer listed on KPP Pratama Senapelan Pekanbaru. The sampling technique using convenience sampling method and determination of sample size in this study was calculated by the formula slovin obtained by 100 respondents. 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 results of this study show that first, justice affect the taxpayer's perception regarding the ethics of tax evasion. Second, the tax system affects the taxpayer's perception regarding the ethics of tax evasion. Third, the possibility of detection of fraud affect the taxpayer's perception regarding the ethics of tax evasionKeywords: justice, taxation system, the possibility of fraud detection, tax evasion.
PENGARUH GAYA KEPEMIMPINAN, PENYEMPURNAAN SISTEM ADMINISTRASI, SUMBER DAYA MANUSIA, REWARD DAN PUNISHMENT TERHADAP PENYUSUNAN ANGGARAN BERBASIS KINERJA (Study Empiris Pada SKPD Kabupaten Pelalawan) Hotdianty, Hertika; Taufik, Taufeni; Haryani, Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

The aim of this research is to analyze the effect ofthe leadership style, the perfection of administration, human resources, reward, and punishmenttoward performance based budgeting. The population of this research chief head of division, financial subsections, and financial staff that work on the unit of work in the SKPD Kabupaten Pelalawan.The sampling technique using purpose sampling. Total respondents in this research are 75 respondent. The dataof this research using primary data directly through a question nairean dan alyzedusing SPSS20. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The result of thims study indicates that leadership stylebring a significanton toward performance based budgetingwith regression coefisient 0,321 and significant value 0,007 (alpha 0,05), this is shown by the result of tcount 2,762 which is higher than the ttable 1,995. the perfection of administrationbring a significanton toward performance based budgeting with regression coefisient 0,460 and significant value 0,006 (alpha 0,05), this is shown by the result of tcount 2,848 which is higher than the ttable 1,995, and human resourcebring a significanton toward performance based budgeting with regression coefisient 0,208 and significant value 0,028 (alpha 0,05), this is shown by the result of tcount 2,249 which is higher than the ttable 1,995. Whereas the reward does not effect the performance based budgetingwith regression coefisient 0,003 and significant value 0,991 (alpha 0,05), this is shown by the result of tcount 0,011 which is higher than the ttable 1,995. Punishment does not effect the performance based budgeting with regression coefisient 0,013 and significant value 0,956 (alpha 0,05), this is shown by the result of tcount 0,055 which is higher than the ttable 1,995.Keywords : leadership style, perfection of administration, human resources, reward,punishment
PENGARUH GOOD GOVERNANCE, GAYA KEPEMIMPINAN, KOMITMEN ORGANISASI DAN PENGENDALIAN INTERN TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris Pada SKPD Kota Pariaman) Lestari, Yuni; Taufik, Taufeni; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This research aims to test the influence of good governance, leadership style, organizational commitment and internal control on performance of local government city of Pariaman. This research was carried out on the units of works devices of Pariaman. The population in this research is the employees who work in a work unit of the devices area, technique used is the sample of purposive sampling. The respondents in this study is the head of a work uji t the device area, the secretary of the working units of the device area, head of sub-division of finance and financial business unit of dresser’s official work of the device area. The sample used in this study as much as 76 respondents. Statistical methods are used to test the hyphothesis of the research is the analysis of multiple linear regression using the software SPSS version 21.00. Based on the calculation of the coefficient of determination (R2) obtained a value of 0,968. This show that the influence of the independent variables in the dependent 96,8% and the remaining 3,2% influenced by the other variables.Keywords: Good Governance, Leadership Style, Organizational Commitment, Internal Control and Local Government Performance.
PENGARUH KEJELASAN TUJUAN, DUKUNGAN ATASAN DAN PELATIHAN TERHADAP KEGUNAAN SISTEM AKUNTANSI KEUANGAN DAERAH DENGAN KONFLIK KOGNITIF DAN KONFLIK AFEKTIF SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Indragiri Hili Sari, Nanda Rakhmata; Taufik, Taufeni; Hanif, Rheny Afriana
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

the research aims to analyze of influencing goal clarity, support superior and training to the use of local government financial accounting system with conflict cognitive and conflict affective as intervening variable. Object of this research is department of SKPD Indragiri Hilir. There are one hundred twenty eight questionnaires were sent, and one hundred twenty eight questionnaires are returned. The data are analyzed by structural equation model and using PLS (partial least square) program. The results of this research showed goal clarity has an effect to the use of local government financial accounting system with direct effect 0,000 significance, support superior has an effect to the use of local government financial accounting system with direct effect 0,010 significance, training has an effect to the use of local government financial accounting system with direct effect 0,000 significance, conflict cognitive has an effect to the use of local government financial accounting system with direct effect 0,000 significance and conflict affect has an effect to the use of local government financial accounting system with 0,020 significance. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the structural equation model were not included in this study. All variables also have strong relation with variable dependents in this research.Keywords: goal clarity, support superior, training, conflict cognitive, conflict affective and financial accounting system
PENGARUH TATA KELOLA PEMERINTAHAN, EFEKTIVITAS PENGENDALIAN INTERNAL, PERAN AUDITOR INTERNAL, DAN KETAATAN ATURAN AKUNTANSI TERHADAP PENCEGAHAN KECURANGAN (Studi Empiris Pada SKPD Provinsi Riau) Oktavia, Tiara; Taufik, Taufeni; A, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

The study aimed to analyze the effect of good govenance, the effectiveness of internal control, role of internal auditors, and the obedience of accounting rules to the fraud prevention. Sampling technique used is purposive sampling. Object of this research is SKPD of Riau Provinces with the sample 93 respondents. Statistical method used to test the hypothesis of the research is multiple linear regression analysis and using Statistical Product and Service Solution (SPSS) software version 21.0.The results of this research showed good governance has an effect to the fraud prevention with dirrect effect 0,002 significance, the effectiveness of internal contor has an effect to the fraud prevention with direct effect 0,016 significance, role of internal auditors has an effect to the fraud prevention with direct effect 0,004 significance and the obedience of accounting rules has an effect to the fraud prevention wit direct effect 0,000 significance. Based on the research it was concluded that the determination coefficient (R2 ) is 0,620. It means that 62% of the fraud prevention can be explained by the variable good govenance, the effectiveness of internal control, role of internal auditors and the obedience of accounting rules. While 38% is explained by other variables.Keywords: good govenance, the effectiveness of internal control, role of internal auditors,the obedience of accounting rules, fraud prevention.
PENGARUH EARNING MANAGEMENT DAN CORPORATE SOSIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN MEKANISME GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Arhdum, Zioldy; Taufik, Taufeni; Ratnawati, Vince
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 1 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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

Abstract

This study was conducted to examine the effect of earnings management andcorporate social responsibillity on company value. In this study, the researcher alsoincorporated the mechanism of good corporate governance as a moderationvariable that tested the two independent variables against company value. Theresearch method used is descriptive method verifikatif by using tool of moderateregression analysis test. For the purpose of the study, data collection was conductedusing the Companys top 50 issuers with the highest corporate governance (CG)score of 2014 based on the assessment of the Indonesian Institute for CorporateDirectorship (IICD) using the ASEAN Corporate governance guidelines. The result ofthis research shows that earnings management influence to corporate value,corporate social responsibility influence to company value, and good corporategovernance mechanism that is managerial ownership, institutional ownership andindependent commissioner managed moderate earnings management relationshipand corporate social responsibility to company value.
PENGARUH MODERASI BUDAYA ORGANISASI DAN KOMITMEN ORGANISASI TERHADAP HUBUNGAN PENERAPAN SISTEM AKUNTANSI PEMERINTAH, PARTISIPASI PENYUSUNAN ANGGARAN DAN KINERJA APARAT PEMERINTAH DAERAH (Studi Empiris Pada SKPD Pemerintah Provinsi Riau) Raharjo, Niko Dwi; Taufik, Taufeni; Ratnawati, Vince
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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

Abstract

This study was aimed at finding out the effect of Implementation governmentaccounting system on performance of government apparatus. the effect ofparticipation in budget preparation on performance of government apparatus, theeffect of organizational culture to correlation Implementation government accountingsystem with performance of government apparatus, the effect of organizationalcommitment to correlation implementation government accounting system withperformance of government apparatus, the effect of organizational culture tocorrelation participation in budget preparation with performance of governmentapparatus, the effect of organizational commitment to correlation participation inbudget preparation with performance of government apparatus on ProvincialGovernment of Riau. This study belongs to quantitative research. The sample wasdetermined by purposive sampling technique. Collecting data using primary datacollection, this study uses questioner for 120 respondents. The data analysis wasdone by using multiple regression and Moderate Regression Analysis (MRA) withthe help of SPSS software. The result of this study showed: (1) Implementationgovernment accounting system had a positive and significant effect on performanceof government apparatus; (2) participation in budget preparation had a positive andsignificant effect on performance of government apparatus; (3) organizational culturevariable as mediating the effect of Implementation government accounting systemon performance of government apparatus, (4) organizational commitment variableas mediating the effect of implementation government accounting system onperformance of government apparatus; (5) organizational culture variable asmediating the effect of participation in budget preparation on performance ofgovernment apparatus, (6) organizational commitment variable as mediating theeffect participation in budget preparation on performance of government apparatuson Provincial Government of Riau.
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 ' Alfiati Silfi Amelya Adinata, Amelya Anggie Veronisa Claura, Anggie Veronisa Annisa ' Annisa Furqani Arigusti Anriva, Della Hilia Arhdum, Zioldy Aunnurrafiq Aunnurrafiq 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 Aldi Putra 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 ' 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