Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi IJBE (Integrated Journal of Business and Economics) PEKBIS
Restu Agusti
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Social Sciences Other

Published : 72 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 72 Documents
Search

 1   2   3   4   5 
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION, KEPUASAN KERJA DAN MOTIVASI SEBAGAI VARIABEL INTERVENING Nengsy, Herda; Sari, Ria Nelly; Agusti, Restu
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 1 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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

Abstract

Performance is an important part of an organization, either a business or nonbusiness. To perform well, it is very dependent on the role of a manager. Thus, oneof success measurements of an organization is its managerial performance. Thepresent research seeks to investigate the effect of budget preparation participationon the managerial performance with job relevant information, job satisfaction andmotivation as the intervening variables. The inconsistencies of the previous researchof the effect of the budget preparation participation on the managerial performancebecome the motivation of the present research.The present research is a survey inwhich data were collected using a questionnaire distributed to the SKPD StructuralOfficials of consisting of Echelon II, Echelon III and Echelon IV at the RegionalGovernment of Indragiri Hilir Regency. Of the 213 distributed questionnaires, 159 ofthem were returned. Based on the criteria standard, there were 132 questionnairesto be calculated in the present research. The analysis method was Variant-basedSEM using SmartPLS Version 2.0. The results show that the budget preparationparticipation has no direct correlation with the managerial performance. It has arelationship with the managerial performance through job satisfaction andmotivation. The research could not prove that job relevant information is anintervening variable between the budget preparation participation and managerialperformance.Keywords: budget preparation participation, job relevant information, jobsatisfaction, motivation, managerial performance, partial least square
Pengaruh Rasio Likuiditas,Rasio Profitabilitas dan Rasio Pasar terhadap Return Saham Pada Perusahaan Yang Tergabung Dalam Indeks LQ 45 Di Bursa Efek Indonesia Siska, Noviarma; Agusti, Restu; Basri, Yesi Mutia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

The liquidity ratio is used to measure the company's ability to meet obligations to parties outside the company or within the company that have matured. If the company is able to meet its obligations, the company said in a liquid state. Current Ratio (CR) is a ratio to measure a company's ability to pay short-term obligations or debt immediately due at the time billed as a whole .The ratio is the ratio of profitability to assess the ability of the company to make a profit. The results of these measurements can be used as an evaluation of the performance of management, whether they are working effectively or not. Return on Assets is a measure of a company's ability to generate profits with all the assets owned by the company (Kasmir 2008). Return on equity is a financial analysis tool for measuring profitability. This ratio measures the company's ability to generate profits based on certain capital. Return on equity is a profitability measure from the point of view of shareholdersMarket ratio is a ratio that is often used in special and capital markets that describes a situation or state of the company's achievements capital market (Harahap, 2004). Price Earning Ratio (PER) is a way of measuring how much investors assess corporate profits generated. Darmadji and Fakhrudin (2006) Price Earning Ratio (PER) describe the market appreciation of the company's ability to generate profits. Price Book Value (PBV) is a ratio used to measure the market performance of the stock market price of the book value (Ang, 1997). According Ratnasari (2003) Value Price Book Value (PBV) which indicates greater market price of such shares higher as well.Keyword : Stock Returns
Analisis faktor-faktor yang mempengaruhi kinerja sistem informasi akuntansi pada Perusahaan Perhotelan yang ada di Riau dan Sumatera Barat Dalimunthe, Ronna Wati; Agusti, Restu; Fitrios, Ruhul
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aimed to examine the effect of user involvement information system (XI), top management support (X2), the formalization of the information system development (X3), training and education (X4) and firm size (X5) on the performance of AIS (Y). the object under study is 3,4 and 5 star htel area Riau and West Sumatra with a total sample of 28 companies. This study user primary data, by distributing questionnaires to a sample company, before the questonnary were distributed, first tested the validity and reability testing. The analytical method used is multiple regression analiysis. Before testing the hypothetis, the data must first be tested by testing the normality of the data and the assumptions of classical studies to ensure that the data are free from bias/ambiguous. Based on the analysis, it is known that the independet variables have a significant influence on the performance of AIS (Y) is top management support (X2) and the training and education (X4). Meanwhile, the involvement of users (X1), the formalization of the information system development (X3) and firm size (X5) had no effect on the performance of AIS (Y). the coefficient of determination is 0,507 wich shows that 50,7 % of performance of AIS changes influenced by the determinant variables used in the model study while the rest (49,3%) is explained by other variables.Keywords : SIA Performance, User Involvement Information Sytem, Top Management Support, a formalization System Development, Training and Education, Company Size.
PENGARUH KOMITMEN ORGANISASI DAN PENGETAHUAN MANAJER TERHADAP KEBERHASILAN PENERAPAN SISTEM INFORMASI AKUNTANSI Witaliza, Wulan; Agusti, Restu
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 3, No 2 (2015)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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

Abstract

The objective of this study is to examine the impact of organizational commitmentand knowledge manager on success of implementation accounting informationsystem. The study was conducted survey method; consist of 63 managers in PT.Angkasa Pura II (Persero). The study tested hypothesis using multiple regressionanalysis model.The result of this study show that the organizational commitment andknowledge manager, significance effect on success of implementation accountinginformation system.Keyword: organizational commitment, knowledge manager, success ofimplementation accounting information system.
PENGARUH ASIMETRI INFORMASI, SISTEM PENGENDALIAN INTERN, DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI EMPIRIS PADA BANK SWASTA DI KOTA PEKANBARU) Frilia, Figna; Agusti, Restu; Savitri, Enni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

The purpose of this research was to examine the influence of information asymmetry Effect, Internal Controls, and Conformity Compensation Against the tendency of accounting fraud (Empirical Study on Private Bank in the city of Pekanbaru). The population in this research is the banking companies in the city of Pekanbaru in the period 2014 to the characteristics of banks that have not yet incoming the stock exchange. The sampling method in this research using the census method that looked at all objects studied by administering questionnaires as many as 3 people for each bank, assuming 1 for the marketing of credit, 1 for the internal control division, and 1 for staff / employees of the accounting division. Stastical methods used to test the research hypothesis is multiple regression using SPSS 17 software. The results of this research shows that information asymmetry has significant effect on tendency of accounting fraud. Internal Control System has not significant effect on tendency of accounting fraud. Conformity compensation has significant effect on tendency of accounting fraud.Keywords: asymmetry of information, internal control, conformity compensation, the tendency of accounting fraud
HUBUNGAN SISTEM INFORMASI AKUNTANSI DENGAN KINERJA USAHA KECIL DAN MENENGAH DI MALAYSIA Tanjung, Amries Rusli; Agusti, Restu
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 2 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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

Abstract

This research is intended to measure an influence between the implementation ofAccounting Information System (AIS) in Small and Medium Enterprises (SMEs) inMalaysia and effectiveness of performance in SMEs. All of this research is based ona survey conducted by empirical evidence that has been done in the Small andMedium Enterprises in select in Malaysia base on criteria in sample method.Moreover, to achieve the aims of this study, the framework or some hypothesis havedeveloped in accordance with previous research and literature review. Finding in thisresearch got the same result with previous researches that have positive relationsbetween the AIS and effectiveness performance of SMEs in Malaysia. For theconclusion, this research proved that SMEs has implemented AIS show a betterperformance, especially in the decision making process, internal control, and qualityof financial report. This Research has implications for Small and MediumEnterprises, literature, academic and non-academic and also for study in the future.Key work: Accounting Information System and Organization Performance
Pengaruh kualitas pelaporan keuangan, kepemilikan institusional dan ukuran perusahaan terhadap asimetri informasi pada perusahaan perbankan yang terdaftar di bei tahun 2008-2012 Kusuma, Tifany; Agusti, Restu; L, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aimed to determine the effect of financial reporting quality, institutional ownership and firm size against the asymmetry of information on banking companies listed in Indonesian Stock Exchange in 2008-2012.The data used in this study are secondary data from financial data in the Indonesian Stock Exchange. The sample method used was purposive sampling, the population of 32 companies listed in the Indonesian Stock Exchange, research sample counted 14 companies that meet the criteria. Hypothesis testing is done by using multiple linear regression analysis.The results of this research base on hypothesis test indicates that the quality of financial reporting and institutional ownership has no significant effect to the asymmetry of information with significant are 0.955 and 0.338, while the firm size has significant influence to the asymmetry of information with significant is 0.040. The magnitude of the effect (Adj R-Square) of the quality of financial reporting, institutional ownership and firm size on asymmetry of information was 8.1%. While the remaining 91.9% is influenced by other variables.Keywords: information asymmetry, institutional ownership, firm size, the quality of financial reporting
ANALISIS PERBEDAAN TINGKAT PEMAHAMAN WAJIB PAJAK BADAN DAN FISKUS TERHADAP PENGETAHUAN UMUM PERPAJAKAN, AKUNTANSI PAJAK, PERENCANAAN DAN PENGGELAPAN PAJAK DI KPP MADYA BATAM Yanti, Novi; Agusti, Restu; Natariasari, Riska
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 | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes the level of understanding of the corporate taxpayer and the tax authorities on tax planning and tax evasion in the city of Batam. This study aims to determine how well the level of understanding of the corporate taxpayer and the tax authorities to the general knowledge of taxation, tax accounting, tax planning, and tax evasion. The sample in this study is the corporate taxpayer and the tax authorities who listed at KPP Madya Batam. Total processed questionnaires consisting of as many as 71 tax corporate and 20 tax authorities. Processing data using the Independent T-test. The results prove that there is no a significant difference in understanding of the general knowledge of taxation between the taxpayer and the tax authorities, but there is a significant difference in understanding of the tax accounting, tax planning and tax evasion. Level of understanding of the difference is due to the educational background, training followed, and work experience.Keywords: taxpayer, knowledge, planning, and evasion.
PENGARUH PENGENDALIAN INTERNAL, AKUNTABILITAS, TEKANAN EKSTERNAL DAN KOMITMEN PIMPINAN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN (Studi Empiris Pada SKPD Kota Pekanbaru) Amelia, Rossa; Agusti, Restu; Natariasari, Riska
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 | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research was to examine the influence of internal control, accountability, external pressure and leader commitment on transparency of financial reporting. This research is expected to help the government in order to improve the transparency of financial reporting increasingly better in the future. The sample used in this research are the echelon IV and accounting department in Pekanbaru City Government. Data was collected through questionnaire survey method. The data was collected by using 96 questionnaires that spread to 32 SKPD (regional work units). Data were analyzed by using multiple regression (multiple regression) and moderate regression (Moderate Regression Analysis-MRA) with the help of a computer program SPSS version 17.0. The results showed that internal control, accountability, external pressure and leader commitment had significant influence on transparency of financial reporting.Keywords: transparency, accountability, pressure, and commitment.
PENGARUH INFORMASI KEUANGAN, NON KEUANGAN DAN EKONOMI MAKRO TERHADAP UNDERPRICING PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING (IPO) PERIODE 2011 – 2013 DI BURSA EFEK ONDONESIA Altensy, Mica; Agusti, Restu; -, Rofika
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 | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the variables that influence of underpricing stock price when the company's initial public offering in Indonesia Stock Exchange 2011 - 2013 period. The dependent variable in this study is underpricing measured by value of initial returns, while the independent variable is the financial leverage, return on equity, proceeds underwriter reputation, auditor reputation, firm age, inflation, BI rate. The data used in this study is a secondary data that collected by using purposive sampling method. Sample of 45 companies from 77 populations companies doing IPOs from 2011 - 2013 in Indonesia Stock Exchange. This study used multiple regression for data analysis. The results of this study showed that the variable underwriter reputation and auditor reputation negatively influence of underpricing is proven. Other variables such as financial leverage, return on equity, proceeds, firm age, inflation, and BI rate influence of underpricing is not proven. In this research model, shows the variable financial leverage, return on equity, proceeds, underwriter reputation, auditor reputation, firm age, inflation, and BI rate can only explain the variation of underpricing of 32.4 %.Keywords: Financial Information, Non Financial, Macro Economy, and Under-pricing.
Co-Authors ', AL Azhar A ', Rofika Adhitya Rahman Adi Chandra Al Azhar A ' Al Azhar Ali Al Azhar L Al Azhar L Al Azhar L ' Al-azhar L Alazhar A, Alazhar Alfiati Silfi Amries Rusli Tanjung Anak Agung Gede Sugianthara Anak Agung Istri Sri Wiadnyani Anggraini, Raja Rika Anton, Afri Antonius Bonny Marbun Aulia, Putri Awalia, Rahmi Azhari Sofyan Bernandus Hutajulu Christina Wijaya Darmasto, Bonifatius Deri Indriani Devi Safitri Dewi Purwasih Dewi Yuli Angraini, Dewi Yuli Edfan Darlis Elfi Ilham Emil Regina Fransiska Endang Dianita Enni Savitri Fanny Lubis Fenny Tria Putri Figna Frilia, Figna Hasri Raka Sahri, Hasri Raka Haura Faradina Helmiati Helmiati Hendra Mizkan, Hendra Herda Nengsy Indah Puspa Sari, Indah Puspa Indah Syurgawi Isty Riani, Isty Julita Julita Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kirmizi Kirmizi, Kirmizi Laksono Trisnantoro Lasmia Dharma Lhia Dara Raesya Lopita Turwirdani Luciana Dwiastuti Meilda Wiguna Mhd. Hidayat Mica Altensy, Mica Muhammad Nobel Darmansyah Mutiara Islami, Mutiara Nastia Putri Pertiwi Nelson Sinaga Noraimah Noraimah Nova Ofita, Nova Noviarma Siska Nurfitri Apriliani Nuria Rahma Nuriani ' Pipin Kurnia Prihastuti, Asepma Hygi Rafika Sary Rahmiati Idrus Refdi, Refdi Resti, Vioni Ria Nelly Sari Riliana, Melvi Riska Natariasari Rita Anugerah Rizal, Yenny Rizka Aulia Putri Rizki Yuni Pratiwi Rofika - Rofika -, Rofika Ronna Wati Dalimunthe Rossa Amelia, Rossa Ruhul Fitrios Rusli ' Saut Parulian Scania Evana Putri Sem Paulus Sem Paulus, Sem Sheba, Reynelda Siska Adelina Supriono Supriono Supriono Supriono Susanti, T. Fitri Susilatri ' Syamsul Arifin Syukria Dewi, Syukria Taufeni Taufik Tesi Pratiwi Tifany Kusuma Tyas Pramesti Vona Dwi Nugraha Wira Ade Kusuma Wulan Witaliza Yesi Mutia Basri Yusi Lestarina Yusralaini ' Zaufi, Muhammad Yafiz