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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

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PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada OPD Kota Dumai) Edlin, Debby Nadya; Taufik, Taufeni; Anisma, Yuneita
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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Abstract

The purpose of this study is to determine the effect of Capacity Human Resources, Utilization of Information Technology and Government Internal Control System on Quality ofFinancial Statements with Organizational commitment as Moderating VariableEmpirical Study at Dumai City Regency Regional Device Organization. The data used in this study is the primary data. The population in this research is all OPD officer of Dumai City. The sample in this study were 81 people selected by using purposive sampling. The analysis in this study was conducted using WarpPLS 5.0. The results of this study indicate that the Capacity Human Resources and Utilization of Information Technology affect the Quality ofFinancial Statementswhile the Government Internal Control System do not onQuality ofFinancial Statements. The Organizational commitment moderates the relationship between the Capacity Human Resources and Utilization of Information Technologyon the Quality ofFinancial Statements. However, the Organizational commitment does not moderate the relationship between the presentation of Government Internal Control Systemon the Quality ofFinancial Statements.Keywords : Capacity Human Resources, Utilization of Information Technology, Government Internal Control System, Quality ofFinancial Statements, Organizational commitment
PENGARUH ASIMETRI INFORMASI, PERENCANAAN PAJAK, KOMPENSASI MANAJEMEN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia periode 2012-2016) Khairini, Renny; Taufik, Taufeni; Hanif, Rheny Afriana
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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Abstract

The purpose of this research is to know influence of asymmetry information, tax planning, management compensation, profitability and size of company to earnings management at mining company listed in Indonesia Stock Exchange (BEI) year 2012-2016. The population of this research is mining companies listed in Indonesia Stock Exchange (BEI) in 2012-2016 as many as 70 companies. The sample is chosen by purposive sampling method. Through the criteria applied, selected samples of 14 mining companies. The analytical method used is multiple linear regression analysis. The result of research shows that the variable of information asymmetry and firm size have no effect to earnings management, while variable of tax planning, management compensation, and profitability have an effect on earnings management in sample company. The result of adjusted R Square of 0.127 means that the influence of independent variables (asymmetry information, tax planning, management compensation, profitability and size of company) to the dependent variable (earnings management) is 12.7% while the remaining 87.3% is influenced by other variables not included in this study.Keywords : Earnings management, asymmetry information, tax planning, management compensation, profitability and size of company
PENGARUH SISTEM PENGENDALIAN INTERN, SISTEM INFORMASI AKUNTANSI, DAN KOMPETENSI PEJABAT PENATAUSAHAAN KEUANGAN TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hilir) Putri, Adria Pratama; Taufik, Taufeni; ', Susilatri
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 aim was finding out the effect of the internal control system, the accounting information system and the financial administration officials competence on the value of local financial reporting information at Regional Working Unit Rokan Hilir regency. The respondents were head of finance sectionand expenditure treasurer. The sample was determined by purposive sampling technique. Total of respondents in this research are 66 of respondents. The data of this research used was primary data. The method of data collection was questionnaire.  The technique of data analysis was multiregression analysis using SPSS version 20.00. The result showed that the internal control system, accounting information system, and the financial administration officialcompetence an effect on the value of local financial reporting information. The coefficient of determination showed the internal control system, accounting information system, and the financial administration official competence an effecton the value of local financial reporting information amounted to 51,8% and the remaining 48,2% an effected by other variables that’s not included in this study as the information technology, etc.Keywords: Information value, internal control, accounting information, and competence administration official
PENGARUH BUDAYA ORGANISASI, LOCUS OF CONTROL, STRES KERJA TERHADAP KINERJA APARAT PEMERINTAH DAERAH DAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Pemerintah Kabupaten Bengkalis) Wahyuni, Endang Sri; Taufik, Taufeni; Ratnawati, Vince
Jurnal Manajemen Vol 20, No 2 (2016): June 2016
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.885 KB) | DOI: 10.24912/jm.v20i2.43

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi, locus of control, dan stres kerja terhadap kinerja aparat pemerintah daerah dan untuk mengetahui peran kepuasan kerja dalam memediasi pengaruh budaya organisasi, locus of control, stres kerja terhadap kinerja aparat pemerintah daerah. Penelitian ini dilakukan di Pemerintah Kabupaten Bengkalis dengan menggunakan quesioner untuk 183 responden, teknik analisis yang dipergunakan adalah teknik analisis jalur (parth analysis) dengan menggunakan program SPSS versi 17.0. Hasil penelitian menunjukkan bahwa variabel budaya organisasi berpengaruh terhadap kinerja aparat pemerintah daerah, locus of control berpengaruh terhadap kinerja aparat pemerintah daerah dan stres kerja berpengaruh terhadap kinerja pemerintah daerah. Variabel kepuasan kerja memediasi pengaruh budaya organisasi terhadap kinerja aparat pemerintah daerah, kepuasan kerja memediasi pengaruh locus of control terhadap kinerja aparat pemerintah daerah, dan kepuasan kerja memediasi pengaruh stres kerja terhadap kinerja aparat pemerintah daerah.This purpose of this study is to examine the effect of organizational culture, locus of control, and job stress on the performance apparatus of district governments, this study also examine the mediating role of job satisfaction effect on organizational culture, locus of control, work stress on the performance of district governments. The population in this study are all of SKPD Bengkalis District Government and purposive sampling is used as sampling method. This study uses questioner for 183 respondents. The analysis technique used is the technique of path analysis using SPSS version 17.0. The results showed prove that organizational culture affect on the performance apparatus of district governments, locus of control affect on the performance apparatus of district governments, and job stress effect on the performance apparatus of district governments. Job satisfaction variable as mediating the effect of organizational culture on the performance apparatus of district governments, Job satisfaction variable as mediating the effect of locus of control on the performance apparatus of district governments, Job satisfaction variable as mediating the effect of job stress on the performance apparatus of district governments.
ANALISIS KAPASITAS FISKAL DAN PENGARUHNYATERHADAP ANGGARAN BELANJA MODAL PADA PEMERINTAH DAERAH DI SUMATERA Vince Ratnawati, Liza Fiona, Taufeni Taufik,
Jurnal Ekonomi Vol 21, No 2 (2016): July 2016
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v21i2.492

Abstract

This study aims to determine the effect of Local Own Revenue, Revenue Sharing, General Allocation Funds, Other Local Revenues, and Personnel Expenditure affect the Capital Expenditure Budget District / City Government on the island of Sumatera. The population in this study is the district / city governments in Sumatra 2009-2013. By using purposive sampling method, of 151 regencies / cities in Sumatra obtained a sample of 122 district / city. This research is a quantitative research using secondary data. Testing the hypothesis in this study using multiple linear regression with t test, and the coefficient of determination. The results showed that the Local Own Revenue, Revenue   Sharing,   General   Allocation   Funds   significant   affect   Budget   Capital Expenditure, Other Local Revenue no effect on the Budget Capital Expenditure, while personnel expenditure have a significant effect but with a negative direction.
Pengaruh Reward sebagai Variabel Moderasi dengan Kompetensi, Independensi, Pengalaman Kerja, dan Keahlian Profesional terhadap Kualitas Audit Heriansyah, Muhammad Iqbal; Taufik, Taufeni; Ratnawati, Vince
SOROT Vol 11, No 1 (2016)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.836 KB) | DOI: 10.31258/sorot.11.1.1-14

Abstract

Penelitian ini menggunakan metode survey pada Inspektorat Provinsi dan Kabupaten di Riau. Penelitian ini bertujuan untuk mengetahui pengaruh reward sebagai variabel moderasi dengan kompetensi, independensi, pengalaman kerja, dan keahlian profesional terhadap kualitas audit. Populasi penelitian adalah seluruh auditor yang melakukan pekerjaan pemeriksaan di Inspektorat Provinsi Riau, Kabupaten Rokan Hulu, dan Kabupaten Indragiri Hilir yang berjumlah 45 orang. Penelitian ini merupakan survei sensus. Data yang digunakan adalah data primer, dan metode pengumpulan data menggunakan kuesioner. Metode analisis data yang digunakan dalam penelitian ini adalah regresi dengan pengolahan data menggunakan SPSS. Dari hasil pengujian hipotesis menunjukkan bahwa kompetensi, independensi, pengalaman kerja, keahlian profesional, interaksi antara kompetensi dan reward, dan interaksi antara keterampilan profesional dan reward berpengaruh signifikan terhadap kualitas audit. Sementara interaksi antara independensi dan reward, dan interaksi dari pengalaman kerja dan reward tidak berpengaruh terhadap kualitas audit.
Pengaruh Kinerja Keuangan terhadap Alokasi Belanja Modal dan Pertumbuhan Ekonomi di Kabupaten/Kota Riau Hygi Prihastuti, Asepma; Taufik, Taufeni; Agusti, Restu
SOROT Vol 10, No 2 (2015)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.242 KB) | DOI: 10.31258/sorot.10.2.143-154

Abstract

Abstract Progress an area can be shown by good economic growth, in which one of the factors that influence economic growth is investment, the indicators is capital expenditure issued by local governments. Capital expenditure is also affected by whether or not the financial performance. This study aimed to determine the influence of regional financial performance impact allocation of capital expenditure and economic growth. Data analysis methods using Path Analysis with Partial Least Square (PLS) Program. The result of this study shown that financial performance influenced allocation of capital expenditure, allocation of capital expenditure did not influenced economic growth, financial performance influenced economic growth directly, and economic growth did not influenced by financial performance indirectly'
PENGARUH KEJELASAN SASARAN ANGGARAN, BUDAYA ORGANISASI, DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA (STUDI EMPIRIS PADA UNIVERSITAS RIAU) Heptariani.Z, Susi; Rasuli, M.; Taufik, Taufeni
SOROT Vol 8, No 1 (2013)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.179 KB) | DOI: 10.31258/sorot.8.1.32-47

Abstract

This study aims to examine and analyze how muchinfluence the budget goal clarity, organizational culture and reportingsystem on performance accountability at the University of Riau. Thestudy was conducted on 54 people at the University of Riau budgetusers. Respondent participation rate amounted to 90.75% (49people). The analytical tool used is multiple regression with SPSSversion 21. Tests performed include testing the validity and reliability,testing normality of the data and the classical assumptions, thecoefficient of determination and hypothesis testing research. Theresults showed that the higher budget goal clarity and organizationalculture will affect to the higher of performance accountability.Meanwhile, no effect was found between reporting system onperformance accountability. The coefficient of determination was30.2%, where at least 69.8% change in the performanceaccountability is influenced by other factors not included in thisstudy.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Rumah Sakit Di Pekanbaru) Kamilah, Faizah; Taufik, Taufeni; Darlis, Edfan
SOROT Vol 8, No 2 (2013)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.52 KB) | DOI: 10.31258/sorot.8.2.105-119

Abstract

Penelitian ini bertujuan menguji pengaruh partisipasianggaran terhadap kinerja manajerial dengan komitmen organisasidan gaya kepemimpinan sebagai variabel moderating pada RumahSakit di Pekanbaru. Populasi dalam penelitian ini adalah 21 RumahSakit pada Kota Pekanbaru. Pengumpulan data dilakukan dengancara membagikan kuesioner kepada 84 responden, dan hanya 80kuesioner yang dapat digunakan dalam penelitian ini. Metode analisisdata yang digunakan dalam penelitian ini adalah regresi berganda.Hasil penelitian ini menunjukkan bahwa partisipasi penyusunananggaran berpengaruh signifikan terhadap kinerja manajerial.Komitmen organisasi dapat memoderasi pengaruh partisipasianggaran terhadap kinerja manajerial. Gaya kepemimpinanberorientasi tugas dapat memoderasi pengaruh partisipasipenyusunan anggaran terhadap kinerja manajerial. Gayakepemimpinan berorientasi hubungan dapat memoderasi pengaruhpartisipasi penyusunan anggaran terhadap kinerja manajerial. Hasilkoefisien determinasi untuk hipotesis pertama sebesar 69%, hipotesiskedua sebesar 65%, hipotesis ketiga sebesar 64%, dan hipotesiskeempat sebesar 65%. Sedangkan sisanya dijelaskan oleh variabelseperti seperti wewenang, kecukupan anggaran, budaya organisasi,komitmen tujuan anggaran, desentralisasi, locus of control dan lainlain.
EVALUASI KINERJA KEUANGAN DAN TINGKAT KESEJAHTERAAN MASYARAKAT PADA PEMERINTAHAN KABUPATEN BENGKALIS Nirwana, Ema; Taufik, Taufeni; Ratnawati, Vince
SOROT Vol 9, No 1 (2014)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.576 KB) | DOI: 10.31258/sorot.9.1.1-16

Abstract

This study aims to determine 1) the significance ofdifferences in the average financial performance of the DistrictGovernment of Bengkalis first period and second period, and 2) thesignificance of differences in the average well-being of communities inthe District Bengkalis in first period and second period. The researchwas conducted in the District Bengkalis, using secondary data, theanalytical techniques used are independent samplet-test of variablefinancial performance include : a) self-sufficiency ratio, b)effectiveness of local own-source revenue ratio, c) efficiencyexpenditure ratio, d) the ratio of expenditure harmony of and welfareof the community include an indicator variable a) HumanDevelopment Index (HDI), b) longevity, c) mean of years schooling,d) number of literacy, and e) decent live. The result of the financialperformance of the variable regions showed that : 1) self-sufficiencyratio was significant between period I and period II. 2) effectivenessof local own-source revenue ratio, efficiency expenditure ratio, theratio harmony of state apparatus expenditure and indirectexpenditure, the ratio harmony of public services expenditure anddirect expenditure was not significant between period I and period II.While the result of research on welfare variable showed that HumanDevelopment Index, longevity, mean years schooling, the number ofliteracy, and decent live was significant between period I and periodII.
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