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All Journal Jurnal Dinamika Akuntansi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi JAM : Jurnal Aplikasi Manajemen Indonesian Journal of Economics, Social, and Humanities Jurnal Riset Akuntansi Kontemporer Unri Conference Series: Community Engagement Journal of Community Engagement Research for Sustainability PEKBIS
Volta Diyanto
Universitas Riau
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Law, Crime, Criminology & Criminal Justice Nursing Public Health Other

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PENGARUH DANA ALOKASI UMUM, PENDAPATAN ASLI DAERAH, SISA LEBIH PEMBIAYAAN ANGGARAN DAN LUAS WILAYAH TERHADAP BELANJA MODAL (Studi Empiris Pada Pemerintah Kabupaten/Kota di Provinsi Riau) Ginting, Rahmi; Rasuli, M; Diyanto, Volta
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to know and explain about (1) Effect of general allocation funds, (2) local revenue, (3) residual over budgetery financing and (4) area of expenditure to capital expenditure at district/municipal governments in riau province. The population of this research is city governments in Riau Province in 201-2015. This study uses secondary data in the form of realization report of revenues and expenditures of district/municipality governments in Riau Province in 2011-2015 and data on the area obtained from the central statistical agency of Riau Province. Hypothesis testing in this study using multiple linear regression with t test, f test, and test coefficient of determination. The results of this study indicate that the general allocation funds, local revenues and the size of the region affect the capital expenditure. While the residual over budgetary financing has no effect on capital expenditure.Keywords : General Allocation Funds, Local Revenues, SiLPA, Area of Expenditure, Capital Expenditur
PENGARUH PENGALAMAN AUDIT, SKEPTISME PROFESIONAL, RED FLAGS, DAN TEKANAN ANGGARAN WAKTU TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta) Arsendy, Muhammad Teguh; Anugerah, Rita; Diyanto, Volta
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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Abstract

This study was aimed to examine the influence of audit experience, professional skepticism, red flags , and time budget presure to the ability auditor in detecting fraud. The population of this study are auditors who worked on the Public Accounting Firms (KAP) and listed on the Directory Indonesian Institute of Certified Public Accountants (IAPI) 2016 in DKI Jakarta. The samples of the study are all companies were selected by convenience sampling method. 44 auditor who worked on 10 KAP were chosen as the samples of this study. This study used multiple linear regression analysis was used to test whether the independent variables affect the dependent variable. Data analysis for hypothesis test was done with Statistical Package for the Social Sciences (SPSS) ver. 16. Results of regression testing (t-test) showed that the audit experience, professional skepticism, red flags , and time budget presure have a significant relationship with the ability auditor in detecting fraud on Public Accounting Firm (KAP) in DKI Jakarta. The amount of R Square (R2) of 0,708 gives the sense that the rate of 70,8% ability auditor in detecting fraud can be explained by the independency, competence, knowledge to detect errors, and time budget pressure while 29,2% can be explained by other variables.Keywords :Experience, Skepticism, Redflags, Time, and Fraud.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KUALITAS SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI TERHADAP KINERJA APARAT PEMERINTAH DAERAH S, Samuel Parningotan; Nasir, Azwir; Diyanto, Volta
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study is to examine the effect of budgetary participation participation, human resource quality, organizational commitment and organizational culture on performance of local government apparatus. The population used in this study is government apparatus that is under the auspices of Dumai City Government is the Department. Agency, and Office of Dumai City Government.Population is a generalization area consisting of objects / subjects that have certain qualities and characteristics set by the researchers to be studied and then drawn conclusions. The sample selection was based on non-random sampling method ie purposive sampling with judgment sampling type. Due to the unavailability of the number of study population, the authors determined the criteria of respondents in this study were the heads of related institutions, treasurers, planning kasubag, and cash heads in 25 SKPD in Dumai City Government, so the amount of samples taken in this study amounted to 100 respondents. The results of the study found that: 1) Budget Participation Participation had an effect on the performance of Government Apparatus. 2) The quality of Human Resources Affects the Performance of Government Officials. 3) Organizational Commitment Affects the Performance of Government Officials. 4) Organizational Culture Affects the Performance of Government Officials.The percentage of influence of participation in budgeting, human resource quality, organizational commitment and organizational culture on the performance of local government apparatus is 61.1%Keywords :Budgetary Participation, Human Resource Quality, Organizational Commitment, Organizational Culture and Performance of Government Apparatus.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, KEBIJAKAN DIVIDEN, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013) Pratama, Muhammad Yogi; Hasan, Amir; Diyanto, Volta
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 research aims to analyze and gets empirical prove of size of company, leverage, dividend policy, institutional ownership and managerial ownership on earnings management. The population in this research were manufacturing sector companies listed on the Indonesian Stock Exchange (IDX) year period from 2010 to 2013. Purposive sampling method is used to determine the sample, while the data processing methods used are multiple regression analysis by using SPSS version 17.0 as the software for processing data. With the sampling method, it is found samples as many as 80 companies that were used in this study. The results prove that size of company, dividend policy, institutional ownership, managerial ownership has no signicant effect on earnings management, this is indicated from its significance value more than 0.05. While leverage has a significant effect on earnings management significantly by 0.005.Keywords: Eearnings management, size of company, leverage, dividend policy and good corporate governance
PENGARUH KOMPLEKSITAS OPERASI, PERGANTIAN AUDITOR DAN INVESTMENT OPPORTUNITIES TERHADAP AUDIT REPORT LAG (Studi Empris pada Perusahaan Pertambangan dan Pertanian yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Indri, Putri Silvia; Andreas, Andreas; Volta, Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine and analyze the effect of operational complexity, auditor turnover and investment opportunities on the audit report lag. Operation complexity is measured using a dummy. Auditor turnover in this study was measured using a dummy. And investment opportunities in this study are measured using the market to book value of equity (MVE / BE) ratio. The population in this study were mining and agricultural companies listed on the Indonesia Stock Exchange in 2016-2018. The sample of this study was selected with purposive sampling criteria so that 11 mining companies and 15 agricultural companies were selected that met the criteria. Hypothesis testing is done using multiple regression methods which are then analyzed using SPSS version 18.00 for Windows. The results of this study indicate that the complexity of operations has a significant effect on audit report lag in mining and agricultural companies on the Indonesia Stock Exchange. Meanwhile, the change of auditors and investment opportunities did not affect the audit report lag for mining and agricultural companies on the Indonesia Stock Exchange.Keywords: Operation Complexity, Auditor Change, Investment Opportunities, Audit Report Lag
PENGARUH KEAHLIAN AUDITOR, RISIKO AUDIT, SITUASI AUDIT, DAN TEKANAN KETAATAN TERHADAP KETEPATAN PEMBERIAN OPINI DALAM AUDIT LAPORAN KEUANGAN (Studi Empiris Pada Kantor Akuntan Publik di Kota Batam, Padang dan Pekanbaru) Wadya, Rinalda Prasilia; M, Rasul; Volta, Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine (1) the effect of the auditor's expertise on the accuracy of giving opinions in the financial statement audit (2) the effect of audit risk on the accuracy of giving opinions in the financial statement audit (3) the effect of the audit situation on the accuracy of giving opinions in the financial statement audit (4) the effect of compliance pressure on the accuracy of giving opinions in the financial statement audit. The data used in this study are primary data with a questionnaire as an instrument. The method used for sample selection was purposive sampling. The population in this study were Public Accounting Firms (KAP) located in Batam, Padang and Pekanbaru City. The number of samples in this study were auditors who worked in 24 KAPs distributed by 72 respondents and returned questionnaires as many as 72 questionnaires (100%). The data analysis technique used in this study is multiple linear regression analysis with the help of SPSS 25.0 for windows. The results of this study indicate that auditor expertise, audit risk, audit situation and compliance pressure are proven to affect the accuracy of giving opinions in auditing financial statements.Keywords: audit opinion, auditor expertise, audit risk, audit situation, compliance pressure.
PENGARUH SKEPTISME PROFESIONAL, INDEPEDENSI KOMPETENSI, PENGENDALIAN INTERNAL DAN BEBAN KERJA TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN (Studi Empiris Pada BPKP Perwakilan Provinsi Riau) Fajar, Yundeya Muhammad; M, Rasuli; Volta, Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to know and analyze about: (1) the influence of professional skepticism on the ability of auditors to detect cheating, (2) the influence of independence on the ability of auditors to detect cheating, (3) the influence of competencies on the ability of auditors to detect cheating, (4) the influence of internal control on the ability of auditors to detect fraud in riau province. The respondents in the study were 58. This study used questionnaires in its data collection.. Data analysis is used by multiple linear regressions. The results of this study prove professional skepticism has a positive effect on the ability of auditors to detect fraud. Independence has a positive effect on the auditor's ability to detect fraud. Competence has a positive effect on the ability of auditors to detect fraud. Internal control has a positive effect on the ability of auditors to detect fraud, workload negatively affects the ability of auditors to detect fraud.Keywords: Professional Skepticism, Independence, Competence, Internal Control, Workload, Auditors' Ability To Detect Fraud.
THE EFFECT OF LEADERSHIP, INTERNAL CONTROL SYSTEM, AND ORGANIZATIONAL COMMITMENT ON ACCOUNTABILITY OF VILLAGE FINANCIAL MANAGEMENT Enni Savitri; Andreas Andreas; Volta Diyanto; Tatang Ary Gumanti
Jurnal Aplikasi Manajemen Vol 18, No 3 (2020)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2020.018.03.12

Abstract

This study aims to analyze the influence of leadership, internal control system, and organizational commitment on the accountability of village fund management in Kampar and Siak Districts. A total of 164 financial management officials from 218 villages in 15 subdistricts in Kampar and Siak Regencies were selected as the respondents. The villages are located in coastal areas and watersheds. The data were obtained by distributing questionnaires distributed directly to the respondents. The data were analyzed using multiple linear regression. The results show that leadership, internal control system, organizational commitment affect significantly the accountability of village fund management. Future research on the same issue may examine both internal control and external control system.
THE EFFECTIVENESS OF ALLOCATED VILLAGE FUNDS MANAGEMENT (A Study in Pelalawan District, Riau Province, Indonesia) Enni Savitri; Tatang Ary Gumanti; Andreas Andreas; Volta Diyanto
Jurnal Aplikasi Manajemen Vol 16, No 4 (2018)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (136.907 KB) | DOI: 10.21776/ub.jam.2018.016.04.19

Abstract

This study aimed to analyze the effectiveness of the management ofAllocated Village Funds (AVF) through the stages of planning, implementing, reporting, and the accountability and to see if it was completed in a transparent and accountable manner. Each stage of the management process has the rules that must be understood and implemented according to the Ministry of Home Affairs RegulationNo. 113 year 2014. Accountability of village funds is required to be managed transparently, accountable and participative. This research used a qualitative method. Primary data were obtained through interviews with 28 informants. Research informants were village heads, village secretaries and village treasurers. Research locations were 104 villages in 12 subdistricts in the Pelalawan District, Riau Province. The method of data collection was through interview, observation, and documentation. To validate the data the triangulation method was used. The results showed that the system of management for the AVF was in accordance with the provisions of the legislation. However, in the implementation of AVF, some obstacles were found such as the quality of human resources in operating the management system, limitations in the availability of supporting equipment in the village offices to facilitate the process of AVF’s, and the lack of facilities and infrastructure at the village offices. Also, it was found that the village management team needed to receive some training to improve their knowledge and expertise in carrying out the management of AVF.
ACCOUNTABILITY OF VILLAGE FUNDS MANAGEMENT Enni Savitri; Andreas Andreas; Volta Diyanto
Jurnal Aplikasi Manajemen Vol 17, No 3 (2019)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2019.017.03.16

Abstract

This study analyzes the accountability and transparency of village funds management in Riau Province of Indonesia. In particular, it focuses the analysis on the implementation, reporting, planning, and accountability stages, to review the community participation in management ofvillage fund and the obstacles to its implementation. Research participants were chief of the villages, village secretaries and village treasurers of coastal villages in Riau Province.There were 31 respondents. Results showed that all stages of village management were in accordance with the existing provisions. Some obstacles were found in the program implementation. These include the lack of human resources, the community participating in all the procedures and stages of the village finances, the government conducting supervision, and giving guidance through counseling and training for village officials. In further research management of village financial using Siskeudes for financial reporting.
Co-Authors ', Rasuli Afrina Setiawati Amelia Bettry Fermana Amir Hamzah Amir Hasan Amries Rusli Tanjung Andreas Andreas Andreas Andreas Andreas Andreas Andreas Andreas Andreas Andreas Andreas Andreas Andreas Andreas Arsendy, Muhammad Teguh Arwinda Kurnia Azwir Nasir Azzahra Dita Reminda Calwin Gusrianto Chandra Halim Damayanti, Elok Daud Indrawan Dicky Rahman Dinda Dwipa Racelia Dwi Untari Emrinaldi Nur DP Enni Savitri Enni Savitri Erni Susanti Esi Wildiana Fadhilah Risma Fajar, Yundeya Muhammad Ginting, Rahmi Hardi - Hardi Hardi Indri, Putri Silvia Indriarta Hidayatunissa M, Rasul M, Rasuli M. Ade Kasfauzi M. Arif Syarmenda M. Rasuli ' M.Rasuli ' Muhammad Afif Muhammad Rasuli Muhammad Ridho Musfialdy Musfialdy Nadya Havel Nova Wulandari Nurmaharani Junia Pratama, Muhammad Yogi Putri Nabila Musfi R. Adri Satriawan Surya, R. Adri Satriawan Raja Adri Raja Adri Satriawan Rasuli ' Rasuli, M Rezky Safitri Rika Fitriyanti Riki Saputra, Riki Riska Natariasari Risma, Fadhilah Rita Anugerah Rizka Wahyuni Roza Octalia, Roza S, Samuel Parningotan Sholihin Sholihin Tatang Ary Gumanti Tatang Ary Gumanti Tatang Ary Gumanti Taufeni Taufik Tiya Mardiyati Dalimunthe Tria Widiastuti Putri Tryoandha Mashunri Wadya, Rinalda Prasilia Wira Amelia Zirman ' Zulbahridar -