Analisis Faktor-Faktor yang Mempengaruhi Minat Pemanfaatan Teknologi Informasi bagi Auditor

The era of modernization nowadays, humans are very dependent on technology. This makes technology become a basic need for everyone. This study aims to analyze the factors that influence the interest in using information technology for auditors in Yogyakarta. Independent variables used include performance expectations, business expectations, social factors, conditions that facilitate and suitability of tasks. Respondents in this study were auditors who used IT in their work. The number of respondents was 106 respondents. The data analysis method used is structural Equation Model (SEM) using Partial Least Square (PLS) software. The results of this study state that performance expectations, business expectations, social factors, facilitating conditions and suitability of tasks have a positive effect on the interest in using information technology for auditors in Yogyakarta. Keywords: Interest, Information Technology, Audito

FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT UNTUK MELAKUKAN WHISTLEBLOWING: STUDI EMPIRIS PADA RSUD ARIFIN AHMAD PEKANBARU

Penelitian ini sangat membantu berbagai pihak, salah satunya memotivasi pegawai agar berani dalam pelaporan tindak kecurangan, dalam mengetahui faktor-faktor yang mempengaruhi niat untuk melakukan whistleblowing. Penelitian ini dilakukan pada RSUD Arifin Achmad, dimana lokasi penelitian merupakan lokasi dimana terjadinya kasus kecurangan tersebut. tujuan jangka panjang nya adalah sebagai evaluasi dan masukan kedepannya untuk pihak RSUD Arifin Achmad. Penelitian ini dalam pengumpulan data menggunakan kuisioner yang di sebar kepada staff/karyawan RSUD Arifin Achmad Kota Pekanbaru yang sudah memenuhi kriteria sampel dan  dengan jumlah sampel yang didapat sebanyak 135 orang. Analisis ini dilakukan dibantu dengan program Statistical Product and Service Solutions (SPSS)Ver. 21 for Windows.Hasil dari penelitian ini menujukkan bahwa Lingkungan Etika, Pemberian Reward dan Sifat Machiavellian berpengaruh terhadap niat untuk melakukan Whistleblowing di Rumah Sakit Umum Daerah ( RSUD) Arifin Achmad Kota Pekanbaru.

The Accountability of Regional Financial Management A mid Covid-19 Pandemics (Study at Riau Province Government)

This research aims to identify the factors that influence the accountability of regional financial management amid pandemics. Specifically, this research is focused on the influence of internal control systems, and financial report accessibility towards the accountability of regional financial management amid the pandemics of Covid-19. 87 government’s employees of Riau Province are involved as samples, who are directly elaborated in regional financial report management, namely Head of Department/Agency, Head of Sub-Division in Financial, Head of Sub-Division in Program, Planning, and Report. Primary data, in the form of research respondent’s perceptions (subject) through survey, are required for research data. Data collection employs a direct survey with a questionnaire as the selected instrument. The quantitative method is utilized as the research method. For data analysis, Statistical Product and Service Solutions (SPSS) Version 25 is used. Based on the result of the research, it is revealed that the internal control system and financial reports accessibility, partially have a positive and significant influence on the accountability of regional financial management

ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA UD. SANTIA DEKOR

Presentation of accurate information is the main requirement to assist management in making decisions and choosing alternatives as the best course of action among alternatives. Differential accounting information consists of costs, income, and assets. This study takes the object of UD. Santia Decoration in the field of decoration (curtains and wallpapper). This research uses descriptive quantitative research with existing data sources. Results of analysis of calculations using differential accounting information in decision making to reject or accept special orders

Kontribusi Mahasiswa Dalam Program MBKM Di RS.Prof.DR.Tabrani

With the existence of the MBKM program in the Health sector, one of which is in hospitals. Prof.Dr. Tabrani students gain experience in the world of work because a student is not only required to be competent in theoretical knowledge, but is also required to have soft skill competencies such as: Discipline, having a high work ethic, being able to communicate verbally and in writing, having a wide network, being able to take decisions, sensitive to the environment, and so on. The method used is direct implementation at the internship site. Activities during the internship include Closing payments for outpatient general patients, Closing payments for outpatient BPJS patients, Collecting clinical brobat patients, Recording the status of discharged patients, Closing BPJS discharge patients using the virtual client system, Making permission letters to go home from home Sic

Pengaruh Kebijakan Insentif Pajak, Digitalisasi Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM

The economy in Indonesia is dominated by micro, small and medium enterprises (MSME) based business activities. This business group is proven to be able to make a significant contribution. The number of MSMEs is increasing from year to year, providing an opportunity for the government to target this sector in an effort to increase taxes. This study aims to examine the effect of tax incentive policies, tax digitization and tax sanctions on MSME taxpayer compliance. In this study the method used for data collection is a questionnaire. The population in this study is individual MSME taxpayers in the city of Pekanbaru who are registered as taxpayers at KPP Pratama Pekanbaru Senapelan. Sampling using random sampling method, with a total sample of 100 respondents. This research is a quantitative study with data obtained using IBM Statistics SPSS 25. The results of the study show that the tax incentive policies, tax digitization and tax sanctions partially affect MSME taxpayer compliance.Keywords: Tax Incentive Policy, Tax Digitization, Tax Sanctions, Taxpayer Complianc

FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN

Penelitian ini bertujuan untuk mengetahui pengaruh pengalaman audit, red flags, Independesi, Kompetensi terhadap kemampuan auditor dalam mendeteksi kecurangan. Adapun metode penelitian yang digunakan dalam penelitian ini ialah metode kuantitatif yang dimana pengumpulan data dalam penelitian ini ialah data primer dengan menyebar kuesioner secara langsung kepada reponden. Populasi dalam penelitian ini yaitu sebanyak 142 auditor. Metode analisis yang digunakan dalam penelitian ini adalah metode Convienence Sampling. Hasil penelitian ini menunjukan bahwa secara parsial pengalaman audit, independensi, kompetensi berpengaruh terhadap kemampuan auditor dalam mendeteksi kecurangan berpengaruh, sedangkan red flags tidak berpengaruh terhadap kemampuan auditor dalam mendeteksi kecurangan

Pengaruh Komitmen Organisasi, Personal Cost, Dan Reward Untuk Melakukan Tindakan Whistleblowing Di Otoritas Jasa Keuangan Provinsi Riau

This study aims to determine the effect of organizational commitment, personal costs, and rewards for carrying out whistleblowing actions at the Otoritas Jasa Keuangan of Riau Province. This type of research is quantitative using primary data, namely directly giving a questionnaire to the object of this research, namely the Otoritas Jasa Keuangan of Riau Province. The population in this study were all permanent employees at the Otoritas Jasa Keuangan of Riau Province, totaling 52 employees. The data collection technique used is by making a list of questions in a questionnaire which will be filled in by respondents. The data analysis method in this research is multiple regression analysis. The results of this study indicate that: 1) Organizational Commitment has an effect on taking Whistleblowing actions with a significant value of 0.000 <0.05; 2) Personal Cost has an effect on taking Whistleblowing actions with a significant value of 0.000 <0.050; 3) Rewards affect the act of doing Whistleblowing with a significant value of 0.000 <0.05

THE EFFECT OF WHISTLEBLOWING, HUMAN RESOURCE COMPETENCE AND INTERNAL CONTROL SYSTEM ON FRAUD PREVENTION OF PSR FUNDS

PSR supports smallholders in transforming their oil palm plantations by producing more sustainable and high-quality palm oils, which reduces the risk of illegal land reclamation. This is known as Peremajaan Sawit Rakyat (PSR). To prevent the fraud/fraud of PSR funds, BPDKS distributes funds through escrow accounts of plantation organizations.  This is for transaction security.  Furthermore, as part of the implementation of PSR, BPK and Sucofindo were audited as BPDPKS designated entities.  Fraud prevention can be influenced by a number of factors such as whistleblowing, human resource capacity and internal control systems.  Whistleblowing is the disclosure of illegal, unethical, immoral, or other conduct that may cause damage to the organization and its stakeholders.  The purpose of this study is to: Determine the impact of whistleblowing on fraud prevention, how human resource skills and internal control systems influence fraud prevention. Research variables (whistleblowing, human resource capacity and internal control system) with a total of 52 samples. Descriptive statistical analysis was used to determine the trend of each research variable.  The average scores for whistleblowing, human resource capacity and internal control system are 32.46, 26. 96 and 63.77. The average fraud prevention score is 41.25.  Based on the research results, it can be concluded that whistleblowing, human resource capacity and 3. Internal control system affects the prevention of fraud of PSR funds

Faktor – Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Selama Darurat Covid-19

The purpose of this study was to examine the impact of exemption from tax penalties and taxpayer awareness on taxpayer compliance in paying motorized vehicle taxes at Samsat Panam during the covid-19 emergency. The method used in this research is probability sampling method and the sampling technique used is random sampling. Random sampling technique is a technique of taking samples from members of the population which is carried out randomly without regard to the strata that exist in the population. The population in this study are motor vehicle taxpayers who pay their taxes at Samsat Panam. The research sample used in this study amounted to 100 respondents. The analytical tool used in this study is multiple linear regression analysis using the SPSS 23 program. The results of this study indicate that the exemption of tax penalties and taxpayer awareness has a positive effect on taxpayer compliance in paying motor vehicle taxes during the covid-19 emergency