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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Daya Saing : Jurnal Ilmu Manajemen IJEBA (International Journal of Economic, Business & Applications) Jurnal Review Pendidikan dan Pengajaran (JRPP) Bilancia : Jurnal Ilmiah Akuntansi Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Abdi Insani Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini JAKED Equity: Jurnal Akuntansi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Neraca Peradaban Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal RIVDA Jurnal Sistem Informasi, Akuntansi dan Manajemen
Nasrizal, Nasrizal
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Pengaruh Kualitas Sistem Informasi Akuntansi Berbasis Enterprise Resource Planning (ERP) dan Knowledge terhadap Impact Organisasi di Riau Irfan, Muhammad; Dp, Emrinaldi Nur; Nasrizal, Nasrizal
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.729 KB) | DOI: 10.31258/je.27.2.p.172-189

Abstract

This paper examines the relationship between the accounting information system quality enterprise resource planning (ERP) based, service information quality, knowledge sharing and training on organizational impacts. The application of information systems and information system services that produce information is measured by perceived usefulness and user satisfaction. The relationship between knowledge sharing and training on personal skills then influences the impact of the organization. This paper investigates whether information systems, organizational culture and end users influence the impact of the organization. The results show that the quality of information and service quality of information systems will improve the information produced, good information affects user satisfaction, information quality does not affect perceived usefulness, perceived usefulness affects end user satisfaction, end-user satisfaction affects personal skills. Knowledge sharing affects personal skills, but training does not affect personal skills, because the application of training focuses only on the practice of using information systems not about producing quality information. Personal skills have an influence on the impact of the organization itself. This finding implies that accounting information systems must be supported by other variables. Therefore, organizations must pay more attention to training in information system implementations based on enterprise resource planing.
PENGARUH PARTISIPASI PENYUSUNAN NAGGARAN, PENGAWASAN FUNGSIONAL, KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Pelalawan) Miki, Lutfiandri; Nasrizal, Nasrizal; Adhitya, Putra Agri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This research was conducted in Pelalawan Regency, Riau Province. The purpose of this study was to test empirically the effect of budgetary participation on the performance of local government agencies (P1) To empirically test the effect of functional supervision on the performance of local government agencies (P2) To test empirically the effect of organizational commitment on the performance of local government agencies (P3) To test empirically the effect of leadership style on the performance of local government agencies (P4). This research is expected to be useful as information material for readers and reference material for interested parties in an effort to improve the performance of a local government agency. The type of data used in this study is primary data. And by using the empirical study method. The variables in this study are Participation in Budgeting (P1) Functional Monitoring (P2) Organizational Commitment (P3) Leadership Style (P3). From the research that has been done, it is found that 1) The results of testing the first hypothesis indicate that budgetary participation affects the performance of the Pelalawan Regency local government. 2) The results of testing the second hypothesis show that functional supervision has no effect on the performance of the Pelalawan district government. 3) The results of testing the third hypothesis that organizational commitment has no effect on the performance of the Pelalawan district government. 4) The results of testing the fourth hypothesis, the leadership style has no effect on the performance of the Pelalawan district government.Keyword: Participation, Supervision, Commitment, Leadership Style; Local Government Performance.
The Effect of Audit Tenure, Invesment Opportunity Set and Accounting Conservatism Towards Earning Quality with Managerial Ownership As Moderating Variable Zubaidah, Zubaidah; Nasrizal, Nasrizal
International Journal of Economic, Business & Applications Vol. 4 No. 2 (2019): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.35

Abstract

This research aims to analyze the influence of audit tenure, investments opportunity set and the conservatism accounting to the quality of earning, as well as to know whether managerial ownership moderate relation between audit tenure, investment opportunity set and accounting conservatism towards the quality of earning. This research is a quantitative study using secondary data sourced from the company's financial statements published through the website https://www.idx.co.id. The population in this research were companies listed on the Indonesia stock exchange with a population target of LQ 45 company in 2015-2017. Sampling techniques used purposive sampling methods that produce as many as 23 company. Data processing used multiple linear regression analysis techniques and moderated regression analysis with the help of SPSS program version 22. The results showthat : 1). Audit Tenure, Invesment Opportunity Set and accounting conservatism it affects the quality of earning; 2). Managerial ownership moderate the relationship between Audit tenure and accounting conservatism on earning quality; 3) Managerial ownership does not moderate the relationship between the Invesment Opportunity Set to the quality of earning
The Influence of Information System, Internal Control System, and Understanding Regulation on The Effectiveness of Regional Asset Management, with The Quality of Regional Aparatures as A Moderating Variables in Pekanbaru City Government Yuswanita, Lativa; Basri, Yesi Mutia; Nasrizal, Nasrizal
International Journal of Economic, Business & Applications Vol. 4 No. 2 (2019): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.36

Abstract

This study aims to find the empirical evidence of the influence of information system, internal control system, and understanding regulation on the effectiveness of regional asset management, using the quality of the regional apparatus as a moderating variable. The population in this study is Regional Apparatus Organization (OPD) located in Pekanbaru City Government. The total of population is 44 OPDs. The sampling technique in this study is saturated sampling technique. Thus, there are 44 OPDs that becomes sample in this study. The data used is primary data, while the data analysis method is Structural Equation Model (SEM) approach using WarpPLS software version 6.0. The results of this study concluded that information system, internal control system and understanding regulation affect the effectiveness of regional asset management. The quality of regional apparatus is able to moderate the information system, internal control system and the understanding regulation on the effectiveness of regional asset management.
The Effect of Market Timing Ability, Stock Selection Skill and Risk Levels on Sharia Stock Mutual Funds Performance with The Inflation Level as A Variable of Conditional and Unconditional Models in Period 2015-2017 Merti, Dona; Nur, Emrinaldi; Nasrizal, Nasrizal
International Journal of Economic, Business & Applications Vol. 4 No. 2 (2019): International Journal of Economic, Business and Applications
Publisher : Program Pascasarjana, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.40

Abstract

The research aims to examine The Influence of market timing, stock selection skill and level risk to performance of equity funds with inflation as intervening variable. Object of thisresearch are secondary data is data that NAB is a sample of 2015-2017 in the form of daily data which are sixty data of equity funds. That data are analyzed by multiple regression method and SPSS program version 21. The variables were examined are influence of market timing,stock selection skill and level risk to performance of equity funds with inflation as intervening variable. The results of this research showed that market timing ability, stock selection skill and level riskhave effect to inflationwith significance, market timing, stock selection skill and level risk also have effect to performance of equity funds with significance, but with inflation as intervening variable only market timinghas an effect to performance of equity funds neither for stock selection skill to performance of equity funds. The results of this research also showed that the significance is under 0,05, which means the effect is well-strong. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study as fund size and level return.
Faktor-Faktor yang Mempengaruhi Implementasi Transaksi Non Tunai dan Dampaknya Terhadap Efisiensi Kerja Organisasi pada Pemerintah Daerah Kabupaten Pelalawan Nopeanti, Ika Luly; Sari, Ria Nelly; Nasrizal, Nasrizal
JURNAL RISET INOVASI DAERAH Vol. 1 No. 2 (2023): Journal of Regional Research and Innovation (RIVDA)
Publisher : Badan Riset dan Inovasi Daerah Kabupaten Pelalawan

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

Abstract

This study aims to analyze the Factors Influencing the Implementation of Non-Cash Transactions and Its Impact on Organizational Efficiency in the Regional Government of Pelalawan Regency. The population in this study consists of all Regional Apparatus Organizations (OPDs) in Pelalawan Regency, totaling 40 OPDs. In this research, the researcher distributed 4 questionnaires to each OPD, totaling 160 questionnaires. The sample was selected using the saturated sample technique (nonprobability sampling) with respondents being Budget Users/Authorized Budget Users, Treasurers, Financial Arrangement Officers, and PPTK. Data analysis was performed using the data analysis method applied in this study, using Smart PLS version 4.0 application. he results of the study indicate that organizational commitment, regulations, human resource competency, and information technology influence the implementation of non-cash transactions in the Regional Government of Pelalawan. The implementation of non-cash transactions has a positive and significant impact on organizational efficiency. With the implementation of non-cash transactions, efficiency becomes a definite condition. This is evident in terms of time, accuracy, and the minimization of financing because, fundamentally, non-cash transactions are intended to simplify and expedite the work of the regional government.
Pengaruh Kepemilikan Manajerial, Dividen Payout Ratio, Intensitas Modal dan Kepemilikan Institusional Terhadap Konservatisme Akuntansi (Studi Empiris Perusahaan Sektor Keuangan dan Transportasi yang terdaftar di BEI Tahun 2018-2021) Fajri, Muhammad; Nasrizal, Nasrizal; Nurulita, Suci
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.3427

Abstract

Konservatisme akuntansi merupakan salah satu prinsip akuntansi yang menerapkan kehati-hatian dalam pelaporan keuangan. Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, dividen payout ratio, intensitas modal dan kepemilikan institusional terhadap konservatisme akuntansi. Populasi dalam penelitian ini adalah seluruh perusahaan sektor keuangan dan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Sampel yang terpilih dalam penelitian ini adalah sebanyak 26 perusahaan dan dipilih berdasarkan kriteria yang sudah ditentukan. Metode analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan intesitas moda dan kepemilikan institusional berpengaruh terhadap konservatisme akuntansi. Sedangkan kepemilikan manajerial dan dividen payout ratio tidak berpengaruh terhadap konservatisme akuntansi. Kata Kunci: Konservatisme Akuntansi, Kepemilikan Manajerial, Dividen Payout Ratio, Intensitas Modal dan Kepemilikan Institusional
Reaksi Investor terhadap Corporate Sustainability Performance: A Review Of Literature Using Stakeholder Theory Iznillah, Muhammad Luthfi; Saidi, Julita; Rasuli, M; Nasrizal, Nasrizal
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 2 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/4pce9r80

Abstract

Climate change and sustainability have become critical global issues, prompting companies to enhance their Corporate Sustainability Performance (CSP). However, many companies have yet to optimally integrate CSP into their business strategies, which can influence investors' decision-making. This study aims to explore investors' perspectives on CSP through the lens of stakeholder theory and analyze how these perceptions affect investment decisions. A literature review approach was used to summarize and analyze relevant literature on CSP and stakeholder theory from various national and international journals. The findings indicate that investors highly value high CSP and use sustainability reports as tools for evaluating risks and opportunities. Good CSP can enhance a company's reputation, add value, and provide a competitive advantage. Despite increasing awareness of the importance of sustainability, many companies still fail to fully integrate CSP into their business strategies. This study emphasizes the importance of integrating CSP into business strategies to meet stakeholder expectations and achieve sustainable long-term performance. The theoretical and managerial implications of this research highlight the importance of transparency and accountability in sustainability reporting to enhance investor trust. The limitations of this study include the use of secondary data and a literature review approach. Future research is recommended to employ empirical methods with primary data collection to gain deeper insights.
Pengaruh Akuntabilitas, Transparansi, Partisipasi Masyarakat dan Kompetensi Aparatur Desa Terhadap Pengelolaan Dana Desa Pada Desa Di Kabupaten Karimun Masruroh, Sekar Luluk; Nasrizal, Nasrizal; Hanif, Rheny Afriana
Jurnal Pajak dan Bisnis Vol 5 No 1 (2024): Journal Of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v5i1.114

Abstract

Penelitian ini bertujuan untuk menguji pengaruh akuntabilitas, transparansi, partisipasi masyarakat dan kompetensi aparatur desa terhadap pengelolaan dana desa pada desa di Kabupaten Karimun. Penelitian ini dilakukan pada seluruh desa di Kabupaten Karimun. Penelitian ini menggunakan sumber data primer dan data dianalisis menggunakan SPSS versi 2.0 dengan analisis statistik deskriptif dan analisis regresi linear berganda untuk menguji asumsi klasik, model analisis data, koefisien determinasi, dan menguji hipotesis. Hasil dari penelitian ini menunjukkan bahwa akuntabilitas, transparansi, dan kompetensi aparatur desa berpengaruh terhadap pengelolaan dana desa, sedangkan partisipasi masyarakat tidak berpengaruh terhadap pengelolaan dana desa. Kata kunci: Akuntabilitas, Transparansi, Partisipasi Masyarakat, Kompetensi Aparatur Desa dan Pengelolaan Dana Desa
PENGEMBANGAN RENCANA BISNIS WIRAUSAHA MAHASISWA MELALUI PELATIHAN PENYUSUNAN FEASIBILITY STUDY BISNIS Julita, Julita; Nasrizal, Nasrizal; Abdurrahman, Rezi; Iznillah, Muhammad Luthfi
Jurnal Abdi Insani Vol 12 No 4 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i4.2281

Abstract

Universities play a strategic role in fostering entrepreneurship, including through training in the preparation of Feasibility Studies (FS) to support the development of student entrepreneurship. This training aims to enhance students' understanding and competence in preparing FS relevant to their businesses, to reduce risks, facilitate planning, and improve business management. The methodology involves situational analysis, training preparation, material delivery, FS preparation workshops, and evaluation and mentoring. The material covers the importance of FS, the FS preparation process, and workshops using an interactive discussion approach. Results showed a significant increase in participants' understanding of FS, with most participants expressing readiness to implement the FS outcomes in their businesses. A total of 58 students from the UNRI Entrepreneur Society (UNRIES) demonstrated high enthusiasm throughout the training, which indicates the success of the applied methodology. This activity helped students understand financial needs, potential risks, and risk mitigation strategies for their businesses. With systematic and targeted training, the entrepreneurial competencies of Universitas Riau students were successfully improved. This training was effective in preparing students to run businesses more strategically and systematically, thereby supporting sustainable entrepreneurship development.
Co-Authors Abdurrahman, Rezi Adhitya Agri Putra Adhitya, Putra Agri Afrilia Ulfa, Oetari Arai, Putri Devi Safitri Emrinaldi Nur DP Emrinaldi Nur, Emrinaldi Falya Zakira Utami Guslidiawati, Guslidiawati Jamaris, Syamsu Jufri, Yenni Julita Julita Julita Saidi Jusari, Daniel Kamaliah Kamaliah, Kamaliah KOSASSY, SITI OSA Luthfi, Muhammad M. Rasuli Marwandizal, Marwandizal Masruroh, Sekar Luluk Mela, Nanda Fito Merti, Dona Miki, Lutfiandri Muhammad Fajri Muhammad Irfan Nita Wahyuni, Nita Nopeanti, Ika Luly Nurulita, Suci Panjaitan, Erika Eva Jayanti Pipin Kurnia Pratama, Adhitya Hadhi Putri Sinaga, Nia Paramitha Rasuli, Rasuli Rheny Afriana Hanif Ria Nelly Sari Rizke , Dian Rizke, Dian Sihite, Vorarta Adelia Kristauli Susilatri Susilatri, Susilatri Yasmeradi, F. Yesi Mutia Basri Yuliana Yuliana Yuswanita, Lativa Zubaidah R, Zubaidah