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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Community Engagement and Emergence Journal (CEEJ) VALUTA Jurnal Administrasi Bisnis, Manajemen dan Ekonomi Journal of Islamic Finance and Accounting Research (JAFAR)
Sanusi Ariyanto
Universitas Islam Riau
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences

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THE INFLUENCE OF STANDARD UNDERSTANDING OF GOVERNMENT ACCOUNTING, EXPERIENCE AND USE OF TECHNOLOGY ON THE PERFORMANCE OF BPK INSPECTORS REPRESENTATIVE OF RIAU PROVINCE DURING THE COVID-19 PANDEMIC Sanusi Ariyanto
EAJ (Economic and Accounting Journal) Vol 5, No 2 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i2.y2022.p174-195

Abstract

This research aimed to find out the influence of Standard Understanding of Government Accounting, Experience, and Technology as independent variables on the performance of Examiner as dependent variable at BPK Office, Riau Province. Descriptive method was used to find out this influence in the form of correlational study with quantitative approach. It was expected to obtain more accurate measurement result about the response given by respondents until the data in the form of numbers could be processed by using staticstics namely validity test, reliability test, and T and F hypothesis test. The population in this research were limited on the finance examiner (Auditor) of BPK Riau Province. The research sample used in this research were 30 respondents. The sample selection used questionnaire with liker scale. The data analysis was conducted at significant level 95%. The analysis instrument used in this research was regression analysis. The analysis result found out that the standard understanding of Government Accounting and Technology had positive influence on the performance while experience did not have influence on performance based on T-test. From F test, it was found that understanding of SAP, experience, and technology simultaneously and positively influence the performance of BPK Riau Province during the pandemic.
The Influence of Standard Understanding of Government Accounting, Experience and Use Of Technology on The Performance of BPK Inspectors Representative of Riau Province During The Covid-19 Pandemic Sanusi Ariyanto
EAJ (Economic and Accounting Journal) Vol 5, No 2 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i2.y2022.p174-195

Abstract

This research aimed to find out the influence of Standard Understanding of Government Accounting, Experience, and Technology as independent variables on the performance of Examiner as dependent variable at BPK Office, Riau Province. Descriptive method was used to find out this influence in the form of correlational study with quantitative approach. It was expected to obtain more accurate measurement result about the response given by respondents until the data in the form of numbers could be processed by using staticstics namely validity test, reliability test, and T and F hypothesis test. The population in this research were limited on the finance examiner (Auditor) of BPK Riau Province. The research sample used in this research were 30 respondents. The sample selection used questionnaire with liker scale. The data analysis was conducted at significant level 95%. The analysis instrument used in this research was regression analysis. The analysis result found out that the standard understanding of Government Accounting and Technology had positive influence on the performance while experience did not have influence on performance based on T-test. From F test, it was found that understanding of SAP, experience, and technology simultaneously and positively influence the performance of BPK Riau Province during the pandemic.
THE EFFECT OF STANDARD UNDERSTANDING OF GOVERNMENT ACCOUNTING, EXPERIENCE, AND ACCOUNTABILITY ON THE PERFORMANCE OF INSPECTORATE OFFICE STAFF IN RIAU PROVINCE Sanusi Ariyanto
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 12, No 2 (2023): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v12i2.60364

Abstract

The purpose of this study was to determine the effect of understanding government accounting standards, experience, and accountability on the performance of financial auditors at the  Riau Province Inspectorate. The variables in this study are the independent and dependent variables. The independent variables consist of understanding of accounting standards, experience, and accountability, while the dependent variable of this study is the performance of financial examiners. A descriptive method in the form of correlation studies with a quantitative approach is applied in this study to determine the effect between variables. The use of this method is expected to produce more accurate measurement results related to the responses given by respondents. The data in the form of numbers are then processed statistically by using validity, reliability tests, and hypothesis testing T and F. The population in this study was limited to only the financial examiners of the Riau Province Inspectorate. The research sample consisted of 34 financial examiners where they were given a questionnaire with a Likert scale. Data analysis was carried out at a significant level of 95% using regression analysis. The results of the analysis of this study found that the variables of experience, competence, and independence had a positive effect on performance. The t-test also revealed that experience, competence, and independence partially have a significant effect on performance. In the F test, the results show that experience, competence, and independence have a simultaneous effect on performance.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN PELALAWAN TAHUN 2018 Sanusi Ariyanto
VALUTA Vol. 6 No. 1 (2020): Valuta
Publisher : UIR Press

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

Abstract

Penelitian ini bertujuan untuk menguji secara empiris dampak penerapan Standar Akuntansi Pemerintahan (SAP) dan kompetensi Sumber Daya Manusia (SDM) pada kualitas laporan keuangan Pemerintah Kabupaten Pelalawan. Penelitian ini menggunakan sampel sebanyak 30 responden. Metode pengumpulan data menggunakan kuesioner, sedangkan teknik analisis data yang digunakan adalah uji validitas dan uji reliabilitas dan pengujian hipotesis dengan menggunakan analisis regresi berganda dengan bantuan SPSS. Hasil penelitian menunjukkan: (1) penerapan SAP berpengaruh positif terhadap kualitas laporan keuangan Pemerintah Kabupaten Tahun Anggaran 2017. Hal ini membuktikan bahwa semakin baik tingkat penerapan SAP yang dilakukan dalam penyusunan laporan keuangan, maka akan berdampak positif pada peningkatan kualitas laporan keuangan; (2) kompetensi SDM berpengaruh positif terhadap kualitas laporan keuangan Pemerintah Kabupaten Pelalawan Tahun Anggaran 2017. Semakin tinggi kompetensi SDM yang dimiliki seperti tingkat pengetahuan, keterampilan dan sikap perilaku dalam melaksanakan tugas dan tanggung jawab maka kualitas laporan keuangan yang dihasilkan cenderung semakin baik.
Perpajakan Di Pabrik Pengolahan Sagu Maini Darul Aman Dian Saputra; Rahmat Setiawan; Sanusi Ariyanto; Reza Ananda Rinaldy
Community Engagement and Emergence Journal (CEEJ) Vol. 4 No. 3 (2023): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v4i3.3549

Abstract

Tujuan dari pengabdian ini adalah untuk menyelidiki elemen perpajakan yang berkaitan dengan Pabrik Pengolahan Sagu Maini Darul Aman. Pabrik ini memainkan peran penting dalam sektor pertanian dan pangan Maini Darul Aman. Pengabdian ini akan menyajikan analisis mendalam tentang perpajakan dalam konteks pabrik pengolahan sagu untuk meningkatkan pemahaman dan kesadaran tentang peraturan perpajakan yang berlaku serta memastikan bahwa perusahaan mematuhi kewajiban perpajakan mereka. Kegiatan utama pengabdian ini akan mencakup identifikasi kewajiban perpajakan yang relevan, penghitungan dan pelaporan pajak yang benar, dan pengetahuan tentang insentif perpajakan yang mungkin tersedia untuk perusahaan pengolahan sagu. Pengabdian ini juga akan memberikan informasi tentang penggunaan teknologi dan sistem informasi perpajakan yang efisien dalam memenuhi kewajiban perpajakan. Hasil dari pengabdian ini diharapkan dapat membantu Pabrik Pengolahan Sagu Maini Darul Aman untuk memahami peraturan perpajakan dengan lebih baik, mengoptimalkan manajemen perpajakan mereka, serta memastikan kepatuhan terhadap hukum perpajakan yang berlaku. Dengan demikian, pengabdian ini akan berkontribusi pada perkembangan berkelanjutan industri pengolahan sagu di daerah tersebut, serta mendukung upaya pemenuhan kewajiban perpajakan yang lebih baik bagi perusahaan tersebut.  
PENGARUH PELAKSANAAN REMOTE AUDIT TERHADAP KINERJA PEMERIKSA BPK PERWAKILAN PROVINSI RIAU SELAMA MASA PANDEMI Sanusi Ariyanto
Journal Of Islamic Finance And Accounting Research Vol. 1 No. 1 FEBRUARI (2022): JAFAR 2022
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2022.8827

Abstract

Penelitian ini bertujuan mengetahui Pengaruh Penggunaan Remote Audit terhadap Kinerja Pemeriksa pada Kantor BPK Provinsi Riau. Variabel yang di gunakan dalam penelitian terdiri atas variabel independen yaitu Penggunaan dan variabel dependen yakni kinerja pemeriksa keuangan pada masa Pandemi . Untuk mengetahui pengaruh tersebut digunakan metode deskriptif dalam bentuk studi pengaruh (correlation studies) dengan pendekatan kuantitatif, diharapkan akan didapatkan hasil pengukuran yang lebih akurat tentang respon yang diberikan oleh responden, sehingga data yang berbentuk angka tersebut dapat diolah dengan menggunakan statistik yaitu uji normalitas, uji validitas , reliabilitas serta uji hipotesa T dan F. Populasi dalam penelitian ini di batasi pada pemeriksa keuangan Kantor BPK Provinsi Riau. Sampel penelitian yang digunakan dalam penelitian ini berjumlah sebanyak 30 orang pemeriksa keuangan. Pengambilan sampel dalam menggunakan kuosioner yang mengunakan skala likert. Analisis data dilakukan pada taraf signifikan 95%. Alat analisis yang digunakan dalam penelitian adalah analisis regresi. Hasil analisis dari penelitian ini diketahui bahwa variabel Pelaksanaan Remote Audit berpengaruh positif terhadap Kinerja BPK Perwakilan Provinsi Riau Selama Masa Pandemi.
Co-Authors Dian Saputra Rahmat Setiawan Reza Ananda Rinaldy