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All Journal Jurnal Ekonomi MEDIA EKONOMI & TEKNOLOGI INFORMASI Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Penelitian Ekonomi dan Bisnis MEDIA Journal of Contemporary Accounting Jurnal Kajian Akuntansi dan Auditing Unri Conference Series: Community Engagement Jurnal Akuntansi dan Keuangan SYNERGY: Jurnal Bisnis dan Manajemen Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi Manajerial (Managerial Accounting Journal)
Meilda Wiguna
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH KARAKTERISTIK INTERNAL DAN EKSTERNAL AUDITOR YANG MENDORONG DILAKUKANNYA PREMATURE SIGN OFF DALAM PENDEKATAN ETIKA DP, Emrinaldi Nur; Wiguna, Meilda Wiguna
MEDIA EKONOMI & TEKNOLOGI INFORMASI Vol 21, No 2 (2013): MEDIA Ekonomi & Teknologi Informasi
Publisher : MEDIA EKONOMI & TEKNOLOGI INFORMASI

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Abstract

This research intends to analyze the effect of time pressure, audit risk, materiality, and Locus of control of auditor that can affect the premature sign offprocedures.The object of this research is auditors.The data obtain by questionnaire which directly send to 69 auditors who work in 15 Public Accountant Firms  from three Provinces (Riau, Kepulauan Riau, and Sumatera Barat). Analytical model which used for this research to get the effect of independen variables to dependent variables is logistic  regresion. Premature Sign off as dependent variable is a dummy variable which showed the result for ten question of PSO level. Based on research concluded that risk, materiality, and auditors’ Locus of control could affect the premature audit procedures sign off. It can be proven by the second,third, and the fourth hypothesis. But time pressure has no affect the premature audit procedures sign off as predicted in first hypothesis .
Pengaruh role stress, gender, struktur audit dan profesionalisme terhadap kinerja auditor bpk-ri perwakilan provinsi riau Ramadika, Adhitio Pratama; Nasir, Azwir; Wiguna, Meilda
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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Abstract

The study aimed to examine the role stress, gender, audit structure, andprofessionalism on auditor performance of BPK-RI representative Riau province.The sample was taken using the method of purposive sampling from BPKRIrepresentative Riau province. The sampling used was of 50 samples. Themethod of analysis in this study using multiple regression.The results of this study indicate that gender and audit structure effect onauditor performance. While role stress and professionalism does not effect on riskmanagement disclosure.Keyword: Role stress, gender, audit structure, professionalism, auditorperformance.
THE EFFECT OF CURRENT RATIO, MANAGERIAL OWNERSHIP, ASSET GROWTH AND THE SIZE OF FUNDING POLICY IN REAL ESTATE & PROPERTY COMPANY LISTED IN 2009-2012 PERIOD Sari, Mia Permata; Ratnawati, Vince; Wiguna, Meilda
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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Abstract

The purpose of this research is to see the effect of the current ratio, managerial ownership, asset growth, and the company size on the funding policy.The population of this research are all companies include in the group of Real Eatate & Property which go public on the Indonesia Stock Exchange in 2012as many as 51 companies. The companies that fulfill the critera and be the sample are 32 companies. The research analysis which is used was multiple linear regression equation with yhe help of SPSS software ( Statistical Product and Service Solution ).The results showed that the current ratio was proven to affect the funding policy on the Real Estate & Property Company. It can be seen from the t-test (3.360)> -table (1.980)and p-value (0.001)< α (0.05), meaning that the greater value of the current ratiogive and inpact on funding policies value of the companies concerned. Managerial Ownership showed that it has no effect on funding policies on Real Estate & Property Company. It can be seen from the t-test(2.756)> t-table (1.980) and p value (0.007)< α (0.05), meaning that the changes in managerial ownership will not give an effect on funding policy value on company concerned. Asset growth proved that there is no effect on the funding policy of the real estate & property company. It can be seen from t-test (-1.661) <t-table (1.980) and p value(0.099)> α (0.05), meaning that changes in growth asset will not affect the value of the policy round of funding in the company concerned. But it was showed that the size of the company affect of the funding policy of the real estate financing and property company. It can be seen from the t-test (4.909)> t-table (1.980) and p value (0.000)< α (0.05), meaning that changes in the value of the size of the company will have an impact on the value of the funding policies of the companies concerned. The coefficient of determination is 0.208 which showed that the influence of the independent variables used in the model of funding research on policy as the dependent variable of 20.8%.Keywords : Current Ratio, Managerial Ownership, Asset Growth , Company Size, Funding Policy.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PERENCANAAN PENGANGGARAN, POLITIK PENGAGGARAN, DAN INFORMASI PENDUKUNG DENGAN TRANSPARASI PUBLIK SEBAGAI VARIABEL MODERATING TERHADAP SINKRONISASI DOKUMEN APBD DENGAN DOKUMEN KUA-PPAS Elfrina, Lidya; Ratnawati, Vince; Wiguna, Meilda
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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Abstract

This study aims to determine the effect of the capacity of human resources, budgeting, planning, budgeting politics, and supporting information to the public as a moderating variable transparency to sync documents the local budget (budget) with the Public Policy Budget document (KUA) preliminary budget ceiling (PPAS ). The study population was a board member and officer / employee involved in the preparation of the Work Plan and Budget (RKA) Regional Working Units (on education) totaled 23 on education. The sampling technique using purposive sampling. Pengumpulam methods of data is the questionnaire. Analysis using multiple regression t test.The results of this study it is concluded that in partial capacity of human resources, budgeting, planning, budgeting politics, and supporting information berpengaruh significantly to the synchronization of the budget document by document KUA-PPAS. Test results indicate that the interaction of the Public Transparency can not moderate the relationship between human resource capacity, political budgeting, and supporting information to the budget document synchronization with KUA-PPAS documents, while the test results public transparency interactions may moderate the relationship between budgeting planning to synchronize with the budget document KUA-PPAS documents.Keywords: budget, KUA-PPAS, Human Resource Capacity Planning Budgeting, Politics Budgeting, Information Supporters, Transparency Publik
PENGARUH GAYA KEPEMIMPINAN, BUDAYA ORGANISASI, MOTIVASI KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA AKUNTAN PEMERINTAH (Studi Empiris Pada Perwakilan BPKP Provinsi Riau) Raf, Andres Gunaldo; ', Desmiyawati; Wiguna, Meilda
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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Abstract

Government accountants are professional accountants who work in government agencies that their main duty conduct an examination of the financial liability that is presented by organizational units within the government or financial liability to the government. One is an accountant who works in the Financial and Development Supervisory Agency.This study aims to determine the Effects of Leadership Style, Organizational Culture, Work Motivation and Work Environment toward Performance of Government Accountants In BPKP Representative Riau Province . Respondents in this study are numbered 110 people. The type of data used is the data subject and the data in the form of a data source with the primary data source using the questionnaire method of data collection. The method of data analysis used in this study is a multiple linear regression ( multiple regression ) with the help of SPSS software version 19.0 . The results of this study showed, partially variable Leadership Style, Organizational Culture, Work Motivation and Work Environment significantly has affect to the performance of government accountants. While the coefficient of determination of independently showed all variables used in this study provide a contribution of 43,4 % to the dependent variable. While the remaining 56,6 % describe other independent variables that are not observed in this study.Keywords : leadership styles, organizational culture, work motivation, work environment, the performance of government accountants.
PENGARUH KINERJA PEGAWAI, PENGAWASAN MELEKAT DAN PENGAWASAN FUNGSIONAL TERHADAP EFEKTIFITAS PENGELOLAAN KEUANGAN DAERAH ( Studi Empiris Pada SKPD Provinsi Riau ) ', Nurhanifah; ', Desmiyawati; Wiguna, Meilda
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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Abstract

Financial management of local government is essentially the entire area activities including planning, administration, reporting, accountability, and oversight of local government finances. This study aims to determine the effect of Employee Performance, Embedded Control and Functional Control Towards The Effectiveness of The Financial Management of Local Government at SKPD Riau Province as the research object. Respondents in this study were 97 echelon III and IV. 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 with the help of SPSS software version 19.0. The results of this study show, both partial and simultaneous variable of employee performance, embedded control and functional control significant positive effect on the effectiveness of the financial management area. While the coefficient of determination shows all independent variables used in this study provide a contribution of 39 % of the dependent variable. While the remaining 61 % describe other independent variables that are not observed in this study.Keywords : employee performance, embedded control, functional control, the effectiveness of the financial management area
PENGARUH KARAKTERISTIK INTERNAL DAN EKSTERNAL AUDITOR YANG MENDORONG DILAKUKANNYA PREMATURE SIGN OFF DALAM PENDEKATAN ETIKA DP, Emrinaldi Nur; Wiguna, Meilda Wiguna
JURNAL PENELITIAN EKONOMI DAN BISNIS Vol 21, No 2 (2013): MEDIA Ekonomi & Teknologi Informasi
Publisher : Universitas Dian Nuswantoro Semarang

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Abstract

This research intends to analyze the effect of time pressure, audit risk, materiality, and Locus of control of auditor that can affect the premature sign offprocedures.The object of this research is auditors.The data obtain by questionnaire which directly send to 69 auditors who work in 15 Public Accountant Firms  from three Provinces (Riau, Kepulauan Riau, and Sumatera Barat). Analytical model which used for this research to get the effect of independen variables to dependent variables is logistic  regresion. Premature Sign off as dependent variable is a dummy variable which showed the result for ten question of PSO level. Based on research concluded that risk, materiality, and auditors’ Locus of control could affect the premature audit procedures sign off. It can be proven by the second,third, and the fourth hypothesis. But time pressure has no affect the premature audit procedures sign off as predicted in first hypothesis .
PENGARUH TEKNOLOGI INFORMASI, PENGENDALIAN INTERN, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA INSTANSI PEMERINTAH (Studi Empiris Pada SKPD Kabupaten Bengkalis) Lestari, Tri Putri; -, Kennedy; Wiguna, Meilda
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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Abstract

The purpose of this sstudy is technology information, internal control and leadership style of the performance of government agencies at SKPDs Bengkalis Regency. The research method used is descriptive research method with survey approach, the type of data used iss primary data, primary data by sending questionnaires directly to the respondents and take it back after a predetermined time period. The study population is SKPDs Bengkalis Regency. The sample was echelons III and IV on bodies and agencies in Bengkalis Regency. The classical assumption used is the test for normality, multicollinearity test and test heterokedastisitas. Hypothesis testing using Adjusted R square, Model analysis of the data used I multiple linear regression. Testing the quality of the data used are validity and reliability testing. Simultaneouss significant (Test-f), partial significance (Test-t), the hypothesis testing results show that the hypothesis first, second and third received, this suggests that information technology, internal control and leadership style of the performance of government agencies at SKPDs Bengkalis Regency.Keywords: Information Tecnhology, Internal Control,Leadership style and performance of government agencies.
ANALISIS PERBANDINGAN PAJAK BUMI DAN BANGUNAN SEBELUM DAN SETELAH PENGALIHAN MENJADI PAJAK DAERAH DI KELURAHAN YANG ADA DI KOTA PEKANBARU Maulydia, Shavira; Basri, Yessi Mutia; Wiguna, Meilda
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 aims to determine whether there is a difference from the target of property tax, revenues realization of property tax, receivables of property tax, the object of property tax, and ease of paying property tax before and after transfer into a local tax.Population in this reaserch are 58 villages in the Pekanbaru city. This reaserch uses primary and secondary data. Sample selection technique used is saturated and sampling techniques. The analytica lmethodused is Wilcoxon Match Pair Testwith SPSS. Result of this study prove that there is not a difference between the target of property taxes before and after transfer. And there are significant difference between revenues realization of property tax, receivables of property tax, the object of property tax, and ease of paying property tax after transfer into a local tax.Keywords:target, revenues realization, tax,property tax, and tax object.
PENGARUH KEWAJIBAN MORAL, PEMERIKSAAN PAJAK, DAN KONDISI KEUANGAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN UNTUK USAHA HOTEL YANG TERDAFTAR DI DINAS PENDAPATAN DAERAH KOTA PEKANBARU Aryandini, Saumi; Savitri, Enni; Wiguna, Meilda
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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This study aimed to examine empirically the effect caused by the variable moral obligation, tax audit, and financial condition with tax compliance on corporate taxpayers for hotel businessis registered in DISPENDA of Pekanbaru city. The sample used in this study taxpayer for the hotel business and is represented by the General Manager , Tax Officer and Owner Hotel . Collecting data this study used a questionnaire survey . The questionnaire distributed to 45 Hotel , about three questionnaires are not returned , and 42 ( 93 % ) returned the questionnaire filled out completely and can be processed . Data analysis methods used for testing the hypothesis is multiple regression analysis with SPSS ( Statistical Product and Service Solution ) version 21, with the level of significance 0,05 or 5 %.The results showed that moral obligations , tax audits , and financial condition of an effect on tax compliance on corporate taxpayers for the hotel business .Keywords: Moral obligation, Tax Audit, Financial Condition, and Tax Compliance
Co-Authors ', Andreas ', Desmiyawati ', Hardi ', Nurhanifah Ade Erpita Safitri Adhitio Pratama Ramadika Adhitya Agri Putra Adhitya Agri Putra Adinda Mutia Alfiati Silfi Andreas Andres Gunaldo Raf Arisna Rahmadani Astrid Faradisty Astrid Faradisty Awalia, Rahmi Azwir Nasir Chici Claraini Dasrol Dasrol Dea Listika Sari Desmiyawati &#039; Desmiyawati - Edfan Darlis Efferida Septa Bella Efrizar, Rona Eka Hariyani Elisabeth Erintan Br. Purba EMRINALDI NUR DP EMRINALDI NUR DP Emrinaldi Nur DP Enni Savitri Enni Savitri Fariz Hermawan Febita Agustina Ndruru Fitriatul Aini Gultom, Calvin Pembri Hardi Hardi &#039; Hardi Hardi Hardi Hardi Isma Mulyani Julita Julita Junaidi &#039; Kennedy -, Kennedy Lidya Elfrina M Rasuli Mia Permata Sari Mudrika Alamsyah Hasan Muhammad Arrijalul Akbar Novita Saulina Br Situmorang Nugraha Tasya Ramadhanty Nuria Rahma Pipin Kurnia Restu Agusti Ria Erinda Putri Ria Nelly Sari Riza Safitri Saumi Aryandini, Saumi Sem Paulus Silalahi Shavira Maulydia, Shavira Sri Husniati Sri Indarti Syah, Encik Sonya Maretha Thamrin Tri Putri Lestari, Tri Putri Tulus Setiawan Ulfa Afifah Ulfah Maria Vince Ratnawati Wanda Dedi Saputra Wimpi Abhirama Janitra Yessi Mutia Basri Yuliza Yuneita Anisma Yunieta Aniesma Yusralaini Yusralaini Zirman Zirman Zirman Zirman, Zirman