Eka Haryani, Eka
Unknown Affiliation

Published : 12 Documents
Articles

Found 12 Documents
Search

PENGARUH GOOD GOVERNANCE, KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN (Studi Empiris Pada SKPD Kota Dumai)

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Original Source | Check in Google Scholar

Abstract

The aim of this research is to to analyze the effect of good governance, human resource competency and internal control system toward information quality of local government financial statement. The population of this research chief financial subsections and financial staff that work on the unit of Work in Dumai city. The sampling technique using purpose sampling. Total repondent in this research are 64 respondent. The data of this research using primary data directly through a questionnaire and analyzed using SPSS 20. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The result of this study indicates that good governance, human resource competency and internal control system has influence to information quality of local government financial statement. Based on the calculation of the coefficient of determination (Adjusted R²) obtained a value of 0,771. This shows that the influence of the independent variables in the dependent 77,1% and the remaining 22,9% influenced by other variables.Keywords: Local Government Financial Statement Quality, Information Value, Good Governance, Competency, Internal Control.

PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK BADAN, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK TERHADAP PENINGKATAN PENERIMAAN PAJAK PENGHASILAN PADA KANTOR PELAYANAN PAJAK PRATAMA TAMPAN KOTA PEKANBARU

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Original Source | Check in Google Scholar

Abstract

The objective of this research was to analyze the influence of level institution of tax compliance, tax audit and tax collection toward tax revenue in the tax office of Pratama Tampan Pekanbaru. The population in this research is the company registered in the tax office of Pratama Tampan Pekanbaru in 2011 until 2013. Sample was determined by the purposive sampling method. Types of data is secondary data and the method of analysis used is multiple regression analysis. The test results of this study indicate that the level of institution of tax compliance and tax collection effect on tax revenue. Meanwhile, tax audit have no effect on tax revenue. This research suggested : 1) For further researcher should consider expanding the sample beyond the company that registered in the tax office of Pratama Tampan Pekanbaru and extend the obsevation period. 2) Many other factor that effect. For further researcher should be able to collaborate on a variety of relevant variabel in affecting tax revenue. Based on the total adjusted R-square results proved that the variable independence, level institution of tax compliance, tax audit and tax collection affect the tax revenue of 0.537 or 53.7%. While the remaining 46.3% is explained by other variables that are not performed in this research.Keywords: compliance, tax, audit, and tax service

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PENGENDALIAN INTERN, SISTEM AKUNTANSI KEUANGAN DAERAH, DAN SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI (Studi Pada SKPD Ka

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Original Source | Check in Google Scholar

Abstract

Research aims to understand the influence of the application of government accounting standard, internal control system, regional financial accounting system, and human resources on the quality of local government financial statements with a commitment organization as moderation in Kampar Regency. This research using data primary. The samples serve as respondents taken by using the sampling method of proposive. Each population represented 3 respondents is the financial officer, treasurer, and staff treasurer. A questionnaire distributed to 96 respondents, and successfully reassembled with complete answers are obtained from 84 respondents. Analysis data using of multiple regression with the help of software SPSS Version 20.00. The result showed that government accounting system, internal control system, the accounting system are the significant effect on the quality of financial reports to the level of significance < 0,05. While the results of human resources is no effect to the quality of financial reports on the level of significance > 0,05. Regression analysis coefficient of determination (R2) of 0,976 or 97,6% which means that the independent variable in this study could affect the dependent variable, while the rest 2,4% is explained by other variables not included in this study.Keyword: standards, internal, financial, resources, and quality.

PENGARUH KOMPENSASI EKSEKUTIF, KEPEMILIKAN SAHAM EKSEKUTIF, PREFERENSI RISIKO EKSEKUTIF DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE)

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Original Source | Check in Google Scholar

Abstract

This research aimed to test: 1) the influence of executive compensation to tax Avoidance, 2) the influence of the executive stock ownership to tax Avoidance, 3) the influence of the executive risk preferences against tax Avoidance and 4) the effect of leverage to tax Avoidance. The sample used in this study are all companies listed on the Indonesia Stock Exchange in 2010-2013 with purposive sampling technique. Data collection method was nonparticipant observation. Data analysis using Multiple Regression with the help of a computer program SPSS version 17.0. The results showed that: 1) executive compensation have significant effect on tax Avoidance, 2) executive stock ownership is significant effect on tax Avoidance, 3) there is no significant effect of executive risk preferences on tax evasion and 4) leverage have significant effect on tax Avoidance.Keywords : Compensation, Ownership, Risk, Leverage, and Tax Avoidance.

PENGARUH KEJELASAN SASARAN ANGGARAN DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH DENGAN KINERJA MANAJERIAL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA SATUAN KERJA PERANGKAT DAERAH KOTA PEKANBARU)

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine : 1) The effect of budget objective clarity on performance accountability, 2) The effect of environmental uncertainly on performance accountability 3) The effect of budget objective clarity on performance accountability with managerial performance as moderating variable 4)The effect of environmental uncertainly on performance accountability with managerial performance as moderating variable. The population in this study is Regional Working Units (SKPD) at Pekanbaru. The selection of sample used purposive sampling method. Data that is used in this research is primary data, that was collected by survey techniques by distributing questionnaires to each functionary at 43 Pekanbaru’s SKPD. Moderated regression analysis was used as the method of analysis. The results showed that budget objective clarityhas positive significant effect on performance accountability because the tcount > ttable, , 2.457 > 1.989 with significant 0.015.Environmental uncertainly has negative significant effect on performance accountability because the tcount> ttable, 2.069 > 1.989 with significant 0.039. Managerial Performance variabel has significant score, 0.048 <0.05 , it means personal managerial performance moderate the relationship between budget objective clarity on performance accountability.Managerial Performancevariabel has significant score, 0.94 >0.05 , it means personal managerial performance not moderate the relationship between environmental uncertainly on performance accountabilityKeywords: budget, environtmental, performance, government performance, and managerial

PENGARUH KOMITMEN ORGANISASI, PENGAWASAN FUNGSIONAL DAN PENGENDALIAN INTERN TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris pada SKPD Kabupaten Kuantan Singingi)

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Original Source | Check in Google Scholar

Abstract

This study aimed to examine organizational commitment, functional supervising and governments internal control system toward performance of local governments. The population in this study is SKPD in Kabupaten Kuantan Singingi. The sample selections using total sampling, with 50 respondents. The data used in this study in the form of primary data. The data of this study was collected by using survey techniques, where the researcher distributed questionnaires to each SKPD’s chairman and chief of financial SKPD. The technique of data analysis used multiple regression analysis by using Statistical Package for Social Science (SPSS) program. This research proves that the organizational commitment bring a significanton performance of local governments with regression coefisient 0,231 and significant value 0,042 (alpha 0,05), this is shown by the result of tcount 2,088 which is higher than the ttable 2,000. Functional supervising bring significantion performance of local governments with regression coefisient 0,202 and significant value 0,026 (alpha 0,05), this is shown by the result of tcount 2,308 which is higher than the ttable 2,000. Government’s internal control systems bring significanton performance of local governments with regression coefisient 0,131 and significant value 0,041 (alpha 0,05), this is shown by the result of tcount 2,098 which is higher than the ttable 2,000.Keywords: Organizational Commitment, Functional Supervising, Internal Control System and Performance of Local Governments.

PENGARUH GAYA KEPEMIMPINAN, PENYEMPURNAAN SISTEM ADMINISTRASI, SUMBER DAYA MANUSIA, REWARD DAN PUNISHMENT TERHADAP PENYUSUNAN ANGGARAN BERBASIS KINERJA (Study Empiris Pada SKPD Kabupaten Pelalawan)

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Original Source | Check in Google Scholar

Abstract

The aim of this research is to analyze the effect ofthe leadership style, the perfection of administration, human resources, reward, and punishmenttoward performance based budgeting. The population of this research chief head of division, financial subsections, and financial staff that work on the unit of work in the SKPD Kabupaten Pelalawan.The sampling technique using purpose sampling. Total respondents in this research are 75 respondent. The dataof this research using primary data directly through a question nairean dan alyzedusing SPSS20. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The result of thims study indicates that leadership stylebring a significanton toward performance based budgetingwith regression coefisient 0,321 and significant value 0,007 (alpha 0,05), this is shown by the result of tcount 2,762 which is higher than the ttable 1,995. the perfection of administrationbring a significanton toward performance based budgeting with regression coefisient 0,460 and significant value 0,006 (alpha 0,05), this is shown by the result of tcount 2,848 which is higher than the ttable 1,995, and human resourcebring a significanton toward performance based budgeting with regression coefisient 0,208 and significant value 0,028 (alpha 0,05), this is shown by the result of tcount 2,249 which is higher than the ttable 1,995. Whereas the reward does not effect the performance based budgetingwith regression coefisient 0,003 and significant value 0,991 (alpha 0,05), this is shown by the result of tcount 0,011 which is higher than the ttable 1,995. Punishment does not effect the performance based budgeting with regression coefisient 0,013 and significant value 0,956 (alpha 0,05), this is shown by the result of tcount 0,055 which is higher than the ttable 1,995.Keywords : leadership style, perfection of administration, human resources, reward,punishment

PENGARUH KOMITMEN ORGANISASIONAL, KOMITMEN PROFESIONAL, MOTIVASI KERJA, KONFLIK PERAN, KETIDAKJELASAN PERAN DAN KELEBIHAN PERAN TERHADAP KEPUASAN KERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI PEKANBARU, PADANG DAN BATAM

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Original Source | Check in Google Scholar

Abstract

This study aimed to determine the effect of organitational commitment, professional commitment, motivation to work, role conflict, role ambiguity and role overload on auditor’s satisfication. This research conducted in Pekanbaru, Padangand Batam. The respondents are auditors who work at public accountant office according to directory of IAPI. The sampling technic using total sampling. Data was collected by questionnaire delivered directly. 119 questionnaire was distributed, but only 87 questionnaire were returned. Data were analyzed using multiple linear regression analysis with SPSS version 20.00. The result showed that organitational commitment, professional commitment, motivation to work, role ambiguity and role overload variables have significant influence on auditor’ssatisfication, but role conflict variable does not have significant influence on auditor’s satisfication. The coefficient of determination shows that the effect of organitational commitment, professional commitment, motivation to work, roleconflict, role ambiguity and role overload on auditor’s satisfication amounted to 64.1%.Keywords: Commitment, Motivation, Role, Work Satisfication

The Implementation of Early Childhood Education within Curriculum 2013

Indonesian Journal of Early Childhood Education Studies Vol 4 No 2 (2015): November 2015
Publisher : Indonesian Journal of Early Childhood Education Studies

Show Abstract | Original Source | Check in Google Scholar | Full PDF (313.326 KB)

Abstract

Early Childhood Curriculum 2013 is a set of an institution learning planning which through a scientific approach. This curriculum concerns to all of the development aspects such as spiritual aspect, behavior, knowledge, and also a skill. Those aspects are related and be one to each other in a learning activity in central class which are applied according to the theme which is chosen before. The theme is as flexible as children need; for example of what TKIT Bina Amal Semarang had done, the theme was about Semarang’s food. This research described the implementation of early childhood education’s curriculum 2013 in TKIT Bina Amal Semarang and also factors which supported it. This research was a naturalistic qualitative research and used observation, interview and also documentation methods, interactive data analysis technique, and triangulation validity technique. Based on the implementation of curriculum 2013 data analysis in TKIT Bina Amal Semarang through a scientific approach. There were some process of this approach; process I: observing (involving all of their senses abilities), process II: asking (being critic on what they observed), process III: collecting information, process IV: associating (connecting old knowledge with the new one), and process V: communicating (QA or Question-Answer section). It was applied according to the theme which was close to them. Supporting factors of this implementation in TKIT BinaAmal were 1) the capability of educators (mostly were bachelor degree graduates) 2) institution (they were institution which supports to improve children education), 3) facilities and infrastructure (learning media in each center), educative games tools, outdoor games tools which were comfortable), 4) supporting activities (painting, coloring, computers, abacus’ and lassy).     The conclusion of this research was the implementation of early childhood education’s curriculum 2013 through scientific approach included observing, asking, collecting information, associating, and communicating. This implementation was supported by some factors. There were the capability of educators, institution, facilities and infrastructure and also APE.How to citeWahyuningsih, S. & Haryani, E. (2015). The Implementation of Early Childhood Education within Curriculum 2013. Indonesian Journal of Early Childhood Education Studies, 4(2), 81-85. doi:10.15294/ijeces.v4i2.9460DOI 10.15294/ijeces.v4i2.9460

PENGARUH UKURAN PERUSAHAAN, KESULITAN KEUANGAN/ FINANCIAL DISTRESS, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN PROPORSI DEWAN KOMISARIS INDEPENDEN TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN JASA KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014

Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the effect firm size, financial distress, the audit committee, institutional ownership, managerial ownership and the proportion independent board for the integrity of the financial statements on a financial services company listed the Indonesia Stock Exchange in 2012-2014. The population of this research is financial services company (excluding banking company) listed on the Indonesia Stock Exchange in 2012-2014 total of 39 companies, the sampling technique using purposive sampling so that the eligible sample are 31 companies. Data analysis method used multiple linear regression analysis using SPSS 21 for windows. Result of research can be concluded that the variable size of the company, financial distress, the audit committee of institutional ownership affect the integrity of the financial statements of financial services firms because tcount institutional ownership is greater than t table. While managerial ownership variable eliminated from the data processing because it shows constant value. Variabel proportion of independent board does not affect the integrity financial statements of the company for financial services company t count size smaller than t table.Keyword: company size, financial distress, the audit committee, institutional ownership