The regional autonomy implemented by the village government currently provides flexibility for of... more The regional autonomy implemented by the village government currently provides flexibility for officials to manage village funds so that they are more targeted, thus creating a critical task to create public trust. This study analyses internal and external factors that influence the village government in producing good performance and accountability. The population in this study is the village government in Riau Province, with sample of 200 was obtained purposively from the village government in Meranti Regency. Based on the results of descriptive and inferential statistical analysis using WarpPLS 5.0, internal and external government factors directly affects village fund management accountability and performance. Also, it affects performance indirectly partially associated with village fund management accountability. Organizational commitment is very dominant in improving performance, with or without mediation from village fund management accountability, so organizations need to fa...
This study aims to determine the influence of the characteristics of the audit committee on corpo... more This study aims to determine the influence of the characteristics of the audit committee on corporate social responsibility (CSR) disclosures as a corporate sustainability issue. The audit committee characteristics are proxied by size, the number of members with financial expertise, and the number of audit committee meetings. This study used secondary data from the annual report and sustainability report of manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. The number of samples used is 77 companies. Data were analyzed using Ordinary Least Square. Based on the research findings, the size of the audit committee has a significant positive effect on CSR disclosures. In contrast, financial expertise and the number of meetings significantly negatively affect CSR disclosures. This research is expected to provide recommendations to consider the size of the audit committee in establishing an audit committee to encourage broader CSR
International Journal of Organizational Behavior and Policy
Small and Medium Enterprises (SMEs) have had a very good impact on economic development in Indone... more Small and Medium Enterprises (SMEs) have had a very good impact on economic development in Indonesia. In addition, the presence of SMEs also brings many benefits to the welfare of the community, one of which is by absorbing the workforce so that it can reduce the number of unemployment figures. To see the success or failure of a business can be seen from the measurement of performance. Measuring the performance of a business is a very important thing, because by measuring the performance of the company can find out how much reward or salary will be given to employees. This study aims to examine whether entrepreneurial orientation, innovation, market orientation and total quality management affect the performance of SMEs. This study uses primary data with questionnaires as research instruments. The population in this study was 1,599 SMEs located in Kuantan Singingi Regency. The number of samples used was 115 with a purposive sampling method. The test results show that the independent...
To expand economic growth and development in Indonesia, small and medium enterprises (SMEs) have ... more To expand economic growth and development in Indonesia, small and medium enterprises (SMEs) have a very important role. The increasing number of SMEs has caused competition to become even more fierce. Not only that, the existence of SMEs also provides many benefits, one of which is by absorbing a lot of labor, so as to reduce the number of disruptions in Indonesia. Performance measurement is one way to assess the success of SMEs. By measuring performance, the company knows how much compensation will be given to its employees. The purpose of this study is to examine the effect of entrepreneurial orientation, innovation, the ability to prepare financial reports and financial literacy on the performance of SMEs. In this study, the data used are primary data with questionnaires as instruments. The population in this study is UKM in Kuantan Singingi, which amounts to 1,599 UKM. This study uses purposive sampling with a sample of 115 SMEs. Statistical test results show that entrepreneuria...
The goal of this study is to assess the effect of the Board of Commissioner, Independent Commissi... more The goal of this study is to assess the effect of the Board of Commissioner, Independent Commissioner, and Audit Committee to company value. The population in this study was all companies in Jakarta Islamic Index as many as 30 companies. This study is using purposive sampling method, there are 15 companies that listed in Jakarta Islamic Index on 2012-2016 that meets the criteria of the sample. The data analyzed by using multiple regression. The study states that the Board of Commissioner does not have a significant influence on firm value. Independent Commissioner has a significant impact on the corporate value. Audit committee has a significant effect on firm value.
To reduce problems that become obstacles to the development and growth of MSMEs such as limited c... more To reduce problems that become obstacles to the development and growth of MSMEs such as limited capital, difficulties in raw materials, technological stuttering, low quality human resources and ineffective marketing methods can be overcome by applying and using accounting information. This study aims to determine the effect of human resources, business scale, business age and accounting training on the use of accounting information at MSMEs. This research used primary data with questionnaires as instruments. The method used for sample selection is purposive sampling. Samples obtained in this study were 120 MSMEs. But only 92 (76.67%) questionnaires were returned and could be processed. Data analysis technique used in this research is multiple linear regression. The results shows that human resources, business scale and accounting training affect the use of accounting information at MSMEs. While the age of the business does not affect the use of accounting information at MSMEs.
In improving its performance, the village government requires to have organizational commitment t... more In improving its performance, the village government requires to have organizational commitment that supported by apparatus competency and controlled through community participation. The purpose of this study was to examine the effect of organizational commitment, community participation, and apparatus competence on village government performance. 200 data collected from questionnaires will be analyzed to identify organizational commitment, community participation, and apparatus competency towards the village government performance. Data analyzed by using SPPS version 25.0. the result of data processing found that organizational commitment, community participation, and apparatus competency affects the village government performance, and the organizational commitment is needed to improve apparatus competency by educating and training its human resources, also the transparency as the form of responsibility of the village government to citizen
International Journal of Academic Research in Business and Social Sciences, 2020
The purpose of this study is to determine the effect of the implementation of corporate governanc... more The purpose of this study is to determine the effect of the implementation of corporate governance mechanisms, namely independent variables consisting of the board of commissioners, managerial ownership, foreign ownership and audit quality. The dependent variable is company performance a control variable, which is company size. The data used in this study are secondary data involving 103 companies listed on the Indonesia Stock Exchange for the period 2015-2018. The data used in this study were analyzed using SPSS Version 25. The results of this study show that: the board of commissioners, Ownership's managerial, foreign ownership, and quality audit only variables that affect the performance ofthe company early while the variable size of the company can not be a variable control of the performance of the company.
International Journal of Academic Research in Business and Social Sciences, 2020
This study aims to examine the influence of corporate governance mechanisms to transparency. Corp... more This study aims to examine the influence of corporate governance mechanisms to transparency. Corporate governance mechanisms examined in this study include internal systems including from commissioners, and managerial ownership. Foreign ownership, debt financing, quality audits and company size, firm age as control variables. The population of this research is manufacturing companies listed in the Indonesia Stock Exchange period 2015-2018. The research sample is determined by the purposive sampling method with a total sample of 103 annual reports. This study data analysis uses Structural Equation Modeling-Partial Least Square (PLS-SEM).The results showed: the internal governance, debt financing, quality audit, and the size of the company have a significant effect on transparency; while foreign ownership does not affect transparency. The size of the company can be the control variable of transparency, and the age of the company cannot be the control variable to transparency
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
The number of administrative violations and corruption cases at the village level has been in the... more The number of administrative violations and corruption cases at the village level has been in the spotlight recently. Good village governance is one of the steps to overcome it. This study aims to identify the factors that influence village governance and examine the moderating effect of organizational commitment on the relationships between village financial management and apparatus competence in village governance. This study was conducted in the Village Government in Rokan Hilir Regency and employed quantitative data analysis. The data was obtained using a questionnaire, and the respondents were selected using purposive sampling. This study used an analysis method using the structural equation model (SEM). The result shows that the government's internal control system and village financial management can affect village governance in Rokan Hilir Regency. However, apparatus competence cannot influence village governance, and organizational commitment cannot strengthen the perf...
This study aims to determine the effect of community participation, transparency, accountability,... more This study aims to determine the effect of community participation, transparency, accountability, quality of human resources, utulization of information technology and the implementation of internal control system on village financial management. This research was conducted in the village of Kampar Regency. The population in this study were village officials who worked at the village office in Kampar District, amounting to 242 villages. This study used purposive sampling. The number of samples in this study were 150 respondents, from each village 5 respondents would be taken with the criteria of the Village Head, Village Secretary, Head of Finance, Section Chief and BPD. The test was carried out using SPSS 25.0 for Windows and Microsoft Excel 2010. The results of this study indicate that: (1) Community participation influences the effectiveness of village financial management with a regression coefficient of 0.000; (2) Transparency influences the effectiveness of village financial m...
The regional autonomy implemented by the village government currently provides flexibility for of... more The regional autonomy implemented by the village government currently provides flexibility for officials to manage village funds so that they are more targeted, thus creating a critical task to create public trust. This study analyses internal and external factors that influence the village government in producing good performance and accountability. The population in this study is the village government in Riau Province, with sample of 200 was obtained purposively from the village government in Meranti Regency. Based on the results of descriptive and inferential statistical analysis using WarpPLS 5.0, internal and external government factors directly affects village fund management accountability and performance. Also, it affects performance indirectly partially associated with village fund management accountability. Organizational commitment is very dominant in improving performance, with or without mediation from village fund management accountability, so organizations need to fa...
This study aims to determine the influence of the characteristics of the audit committee on corpo... more This study aims to determine the influence of the characteristics of the audit committee on corporate social responsibility (CSR) disclosures as a corporate sustainability issue. The audit committee characteristics are proxied by size, the number of members with financial expertise, and the number of audit committee meetings. This study used secondary data from the annual report and sustainability report of manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. The number of samples used is 77 companies. Data were analyzed using Ordinary Least Square. Based on the research findings, the size of the audit committee has a significant positive effect on CSR disclosures. In contrast, financial expertise and the number of meetings significantly negatively affect CSR disclosures. This research is expected to provide recommendations to consider the size of the audit committee in establishing an audit committee to encourage broader CSR
International Journal of Organizational Behavior and Policy
Small and Medium Enterprises (SMEs) have had a very good impact on economic development in Indone... more Small and Medium Enterprises (SMEs) have had a very good impact on economic development in Indonesia. In addition, the presence of SMEs also brings many benefits to the welfare of the community, one of which is by absorbing the workforce so that it can reduce the number of unemployment figures. To see the success or failure of a business can be seen from the measurement of performance. Measuring the performance of a business is a very important thing, because by measuring the performance of the company can find out how much reward or salary will be given to employees. This study aims to examine whether entrepreneurial orientation, innovation, market orientation and total quality management affect the performance of SMEs. This study uses primary data with questionnaires as research instruments. The population in this study was 1,599 SMEs located in Kuantan Singingi Regency. The number of samples used was 115 with a purposive sampling method. The test results show that the independent...
To expand economic growth and development in Indonesia, small and medium enterprises (SMEs) have ... more To expand economic growth and development in Indonesia, small and medium enterprises (SMEs) have a very important role. The increasing number of SMEs has caused competition to become even more fierce. Not only that, the existence of SMEs also provides many benefits, one of which is by absorbing a lot of labor, so as to reduce the number of disruptions in Indonesia. Performance measurement is one way to assess the success of SMEs. By measuring performance, the company knows how much compensation will be given to its employees. The purpose of this study is to examine the effect of entrepreneurial orientation, innovation, the ability to prepare financial reports and financial literacy on the performance of SMEs. In this study, the data used are primary data with questionnaires as instruments. The population in this study is UKM in Kuantan Singingi, which amounts to 1,599 UKM. This study uses purposive sampling with a sample of 115 SMEs. Statistical test results show that entrepreneuria...
The goal of this study is to assess the effect of the Board of Commissioner, Independent Commissi... more The goal of this study is to assess the effect of the Board of Commissioner, Independent Commissioner, and Audit Committee to company value. The population in this study was all companies in Jakarta Islamic Index as many as 30 companies. This study is using purposive sampling method, there are 15 companies that listed in Jakarta Islamic Index on 2012-2016 that meets the criteria of the sample. The data analyzed by using multiple regression. The study states that the Board of Commissioner does not have a significant influence on firm value. Independent Commissioner has a significant impact on the corporate value. Audit committee has a significant effect on firm value.
To reduce problems that become obstacles to the development and growth of MSMEs such as limited c... more To reduce problems that become obstacles to the development and growth of MSMEs such as limited capital, difficulties in raw materials, technological stuttering, low quality human resources and ineffective marketing methods can be overcome by applying and using accounting information. This study aims to determine the effect of human resources, business scale, business age and accounting training on the use of accounting information at MSMEs. This research used primary data with questionnaires as instruments. The method used for sample selection is purposive sampling. Samples obtained in this study were 120 MSMEs. But only 92 (76.67%) questionnaires were returned and could be processed. Data analysis technique used in this research is multiple linear regression. The results shows that human resources, business scale and accounting training affect the use of accounting information at MSMEs. While the age of the business does not affect the use of accounting information at MSMEs.
In improving its performance, the village government requires to have organizational commitment t... more In improving its performance, the village government requires to have organizational commitment that supported by apparatus competency and controlled through community participation. The purpose of this study was to examine the effect of organizational commitment, community participation, and apparatus competence on village government performance. 200 data collected from questionnaires will be analyzed to identify organizational commitment, community participation, and apparatus competency towards the village government performance. Data analyzed by using SPPS version 25.0. the result of data processing found that organizational commitment, community participation, and apparatus competency affects the village government performance, and the organizational commitment is needed to improve apparatus competency by educating and training its human resources, also the transparency as the form of responsibility of the village government to citizen
International Journal of Academic Research in Business and Social Sciences, 2020
The purpose of this study is to determine the effect of the implementation of corporate governanc... more The purpose of this study is to determine the effect of the implementation of corporate governance mechanisms, namely independent variables consisting of the board of commissioners, managerial ownership, foreign ownership and audit quality. The dependent variable is company performance a control variable, which is company size. The data used in this study are secondary data involving 103 companies listed on the Indonesia Stock Exchange for the period 2015-2018. The data used in this study were analyzed using SPSS Version 25. The results of this study show that: the board of commissioners, Ownership's managerial, foreign ownership, and quality audit only variables that affect the performance ofthe company early while the variable size of the company can not be a variable control of the performance of the company.
International Journal of Academic Research in Business and Social Sciences, 2020
This study aims to examine the influence of corporate governance mechanisms to transparency. Corp... more This study aims to examine the influence of corporate governance mechanisms to transparency. Corporate governance mechanisms examined in this study include internal systems including from commissioners, and managerial ownership. Foreign ownership, debt financing, quality audits and company size, firm age as control variables. The population of this research is manufacturing companies listed in the Indonesia Stock Exchange period 2015-2018. The research sample is determined by the purposive sampling method with a total sample of 103 annual reports. This study data analysis uses Structural Equation Modeling-Partial Least Square (PLS-SEM).The results showed: the internal governance, debt financing, quality audit, and the size of the company have a significant effect on transparency; while foreign ownership does not affect transparency. The size of the company can be the control variable of transparency, and the age of the company cannot be the control variable to transparency
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
The number of administrative violations and corruption cases at the village level has been in the... more The number of administrative violations and corruption cases at the village level has been in the spotlight recently. Good village governance is one of the steps to overcome it. This study aims to identify the factors that influence village governance and examine the moderating effect of organizational commitment on the relationships between village financial management and apparatus competence in village governance. This study was conducted in the Village Government in Rokan Hilir Regency and employed quantitative data analysis. The data was obtained using a questionnaire, and the respondents were selected using purposive sampling. This study used an analysis method using the structural equation model (SEM). The result shows that the government's internal control system and village financial management can affect village governance in Rokan Hilir Regency. However, apparatus competence cannot influence village governance, and organizational commitment cannot strengthen the perf...
This study aims to determine the effect of community participation, transparency, accountability,... more This study aims to determine the effect of community participation, transparency, accountability, quality of human resources, utulization of information technology and the implementation of internal control system on village financial management. This research was conducted in the village of Kampar Regency. The population in this study were village officials who worked at the village office in Kampar District, amounting to 242 villages. This study used purposive sampling. The number of samples in this study were 150 respondents, from each village 5 respondents would be taken with the criteria of the Village Head, Village Secretary, Head of Finance, Section Chief and BPD. The test was carried out using SPSS 25.0 for Windows and Microsoft Excel 2010. The results of this study indicate that: (1) Community participation influences the effectiveness of village financial management with a regression coefficient of 0.000; (2) Transparency influences the effectiveness of village financial m...
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