Kontrol Terhadap Kecurangan dalam Sistem Akuntansi Berbasis Komputer

Perkembangan teknologi komputerisasi yang pesat telah memberikan pengaruh yang sangat besar terhadap sistem informasi dalam suatu perusahaan. Sistem akuntansi berbasis komputer serta pemrosesan data dengan komputer merupakan bagian yang tidak dapat dipisahkan, sehingga meningkatkan perhatian terhadap area khusus akuntansi yang baru dikenal dengan “sistem informasi akuntansi”.Suatu sistem memiliki peluang terhadap kesalahan manajemen, kecurangan-kecurangan dan penyelewengan-penyelewengan umum lainnya. Kecurangan sistem komputer pada dasarnya sama dengan sistem manual. Perbedaannya terletak pada orang yang melakukan kecurangan tersebut yaitu menggunakan komputer untuk mencapai maksudnya serta jumlah rupiah yang digelapkan dengan sistem komputer jumlahnya lebih besar.Pengendalian suatu sistem informasi akuntansi jelas merupakan suatu kebutuhan yang paling utama. Semakin kompleks teknologi yang digunakan akan mempengaruhi pengendalian yang dibutuhkan agar sistem berjalan sebagaimana mestinya. Pengendalian ini mencakup semua aspek dalam sistem informasi akuntansi itu sendiri.Paper ini membahas pengendalian terhadap kecurangan dalam sistem informasi akuntansi dan jenis-jenis kecurangan yang ada serta membahas cara-cara yang dapat diikuti dalam upaya mengatasinya. Sebelumnya akan dibahas terlebih dahulu pengertian serta pentingnya pengendalian intern dalam suatu sistem informasi akuntansi

MODERASI SISTEM PENGENDALIAN INTERN PEMERINTAH PADA PENGARUH SAKD, SIMDA, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH

This study aims to examine influence of the application of the Regional Financial Accounting System, the Regional Information Management System and the Competency of Human Resources on the Effectiveness of Regional Financial Management with the Internal Control System of the Government as the Varıabel Moderatıng.  The population in this reserach are all employees who work at OPD Siak Regency, selected using purposive sampling technique. 92 respondents participated in this study . Data analysis techniques used in this study are multiple regression and moderate regression analysis (MRA).. The results of this study conclude: The application of regional financial accounting systems, regional financial management information systems, human resource competence affects the effectiveness of regional financial management. And the Government Internal Control System (SPIP) can moderate the implementation of regional financial accounting systems, regional financial management information systems and not for the competence of human resources on the effectiveness of regional financial management

Pengelolaan Keuangan Pemerintah di Masa Pandemi Covid 19 (Kasus Pada Pemerintah Provinsi Riau)

Penelitian ini bertujuan untuk mengobservasi bagaimana pengelolaan keuangan Pemerintah Daerah dalam menghadapi Pandemi Covid-19 ini. Secara khusus mengobservasi bagaimana penganggaran, penatausahaan dan pertanggungjawan Pemerintah Provinsi Riau terkait Pandemi Covid-19. Metode penelitian yang digunakan adalah metode kualitatif dengan jenis studi kasus. Teknik pengumpulan data menggunakan teknik wawancara medalam, observasi dan dokumentasi. Untuk meyakinkan keabsahan data, triangilasi dilakukan dengan melaksanakan triangulasi sumber dan triangulasi teknik. Informan dalam penelitian ini terdiri dari informan kunci, informan utama dan informan pendukung. Informan kunci adalah Kabid anggaran, kabid perbendaharaan dan kasubid akuntansi dan pelaporan. Sedangkan informan utama dan informan pendukung dipilih dengan teknik snowball sampling. Analisis data dilakukan  dengan tahap pengumpulan data, reduksi data display data dan melakukan membuat kesimpulan. Hasil analisis menunjukkan bahwa Dampak Pandemi Covid-19 menyebabkan Pemerintah Provinsi Riau melakukan refocusing dan realokasi anggaran sebanyak empat kali pergeseran anggaran. Pada tahap penatausahaan dan pertanggungjawaban terdapat permasalahan pencatatan pada Belanja Tidak Terduga yaitu tidak adanya juknis tentang penatausahaan Belanja Tidak Terduga, penentuan batasan belanja untuk keadaan darurat dan mendesak.  Permasalahan lainnya yaitu tidak  adanya data yang valid untuk penyaluran dana  bantuan bagi UMKM yang terdampak Covid-19 serta dokumen yang valid dalam pencatatan bantuan hibah dari pihak ke tiga. Penelitian ini memberikan kontribusi kepada pemerintah dalam membuat kebijakan dalam pengelolaan keuangan pada keadaan darurat bencana

PENGARUH DIMENSI BUDAYA DAN RELIGIUSITAS TERHADAP KECURANGAN PAJAK

This research aims to analyze and get empirical evidence about theeffect of dimension of culture (Power Distance, Individualism, uncertaintyavoidance, masculinity) and religiouity on tax evasion. Population in this study isindividual tax payer listed in KPP Pratama Tampan Pekanbaru. Sampling technic isconvenience sampling. From 100 questioners distributed, 60 responden participated.The regression analysis results indicate power distance and masculinity affect havepositif effect on tax evasion, but higher religiosity has negatif effect on tax evasion.Finding indicate uncertainty avoidance and individualism have not significant effecton tax evasion.DOI: 10.15408/akt.v8i1.276

INNOVATION, ENTREPRENEURSHIP ORIENTATION, UTILIZATION OF E-COMMERCE, AND INTELLECTUAL CAPITAL ON MSME PERFORMANCE IN THE COVID-19 PANDEMIC

This study aims to analyze the effect of innovation, entrepreneurial orientation, utilization of e-commerce, and intellectual capital on the performance of MSMEs during the COVID-19 pandemic in Pekanbaru City. The data used in this study is primary data, with a questionnaire as an instrument. The method used for sample selection is the non-probability sampling technique. In this study, the total MSMEs in Pekanbaru City affected by COVID-19 was 7888. The research sample was 100 MSMEs. The data analysis technique used in this study is multiple linear regression analysis using Statistical Product and Service Solution (SPSS) data processing software version 26.0. The results show that only innovation, entrepreneurial orientation, and utilization of e-commerce affect MSMEs performance.  This research has contributed to MSMEs improving their performance during the COVID-19 pandemic

Keterlambatan Penyerapan Anggaran: Peran Komitmen Organisasi Sebagai Moderasi

The purpose of this line of research is to analyze the effects of planning violations, implementation of violations, quality of HR, administration, and documentation of procurement against delays in the absorption of violations by being moderated by the organization. The population in this study is OPD in Indragiri Hulu Regency which consists of 33 agencies. Respondents in this study were budget management officials taken as many as 3 people per OPD. Data were collected by sending questionnaires directly to respondents in the study. Data analysis with multiple regression and Moderate Regression Analysis shows that budget planning, budget execution, quality of human resources, administration, and procurement documents affect the delay budget absorption. Organizational commitment moderates the effect of planning violations, quality of human resources, administration, and procurement documents against delays in the absorption of violations. However, organizational commitment does not moderate the effect of budget execution on delays in budget absorption

Internal Whistleblowing: Analysis of Personal Characteristics and Organizational Commitments with Ethical Climate as Moderating Variables

The desire of individuals within an organization to be willing to take whistleblowing actions will be very beneficial for the organization to achieve its goals. However, the desire or intention to carry out internal whistleblowing is still low in practice. This can be caused by organizational commitment, Personal Cost, Machiavellian Character, and Ethical Climate. This study examines and analyzes the effect of organizational commitment, personal cost, and machiavellian character on the intention to carry out internal whistleblowing with an ethical climate as a moderating variable. This research was conducted using a survey method by distributing questionnaires to civil servants in the finance department of the Riau Provincial Government. The non-probability sampling technique does the sampling technique. Seventy-three questionnaires can be used. Data analysis using WarpPLS 7.0. The findings of this study suggest that the intention to engage in internal whistleblowing is influenced by organizational commitment, personal cost, and Machiavellian character. The influence of organizational commitment, personal cost, and machiavellian character on the intention to engage in internal whistleblowing can be moderated by the ethical contex

Determinan Niat untuk Melakukan Whistleblowing pada Pemerintah Daerah

This study aims to determine the factors that influence the intentions of government employees to do withlowing. This research examines Effect of personal cost of reporting, level of seriousness of fraud, organizational commitment and professional commitment on the intention to do whistleblowing. The population in this study were all staff / employees at OPD Kuantan Singingi. The sampling method used in this study was the purposive sampling and using the sample of 72  civil servants from 24 different OPD. The results of  regression analysis  show that personal cost affects the intention to do whistleblowing. 2) the level of seriousness of fraud affects the intention to do whistleblowing. 3)  organizational commitment affects the intention to do whistleblowing. 4)  professional commitment affects the intention to do whistleblowing. This research has a contribution in reducing fraud in governmen

PENGARUH KOMPETENSI APARATUR PEMERINTAH, PARTISIPASI MASYARAKAT DAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP PENERAPAN GOOD GOVERNANCE (Studi Empiris Pada Pemerintah Desa di Kabupaten Pelalawan)

Penelitian ini bertujuan untuk menguji secara empiris pengaruh beberapa faktor terhadap penerapan tata kelola yang baik. Faktor-faktor ini adalah Kompetensi Aparatur Pemerintah, Partisipasi Masyarakat dan Sistem Pengendalian Internal Pemerintah. Populasi yang akan digunakan dalam penelitian ini adalah pemerintah desa di Kabupaten Pelalawan. Metode yang digunakan adalah proporsional stratified random sampling. Metode analisis data dalam penelitian ini adalah menggunakan regresi linier berganda dengan SPSS versi 25.Hasil penelitian ini membuktikan bahwa Kompetensi Aparatur Pemerintah, Partisipasi Masyarakat dan Sistem Pengendalian Intern Pemerintah berpengaruh positif signifikan terhadap Implementasi Good Governance

ANTESEDEN DAN KONSEKUENSI MORAL PAJAK (Studi Pada Wajib Pajak Orang Pribadi di Kota Pekanbaru)

This study aims to examine socio-demographic factors (age, gender, and education), personal financial experience and political attitudes as a moral determinant of individual tax payers. This study also examines the consequences of tax morale that is tax evasion. This study uses 100 samples of individual tax payers registered in KPP Pratama Tampan Pekanbaru. By using regression analysis, the results showed that socio demographic factors, i.e. age, gender and education, did not affect the tax morale and employment status, furthermore as an entrepreneur also has no effect on tax morale. However, trust and satisfaction on democracy and politics affect tax morale. In addition, tax moral also affect the behavior of tax evasion. Keywords: age, gender, education, income, entrepreneurship, satisfaction, trust, tax morale, tax frau