Garuda - Garba Rujukan Digital

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

Author-ID : 221761

Humanities Economics, Econometrics & Finance Education Social Sciences Other

Published : 72 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4 5

PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP BUDGETARY SLACK DENGAN ORGANIZATIONAL COMMITMENT DAN KARAKTER PERSONAL SEBAGAI VARIABEL MODERATING (Studi Empiris pada OPD Kota Pekanbaru) Riliana, Melvi; Agusti, Restu; L, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

This purpose of this research was to identify and analyze about (1) the Influence of budgetary participation to budgetary slack (2) the Influence of budget goal clarity to budgetary slack (3) the Influence of budget participation to budgetary slack with organizational commitment as moderating variable. (4) the influence of budget goal clarity to budgetary slack with organizational commitment as moderating variable. (5) the influence of budgetary participation to budgetary slack with personal characters as moderating variable. (6) the influence of budget goal clarity to budgetary slack with personal characters as moderating variable. The study was conducted on 30 OPD in Pekanbaru city.The data used in this research is primary data with the questionnaire as an instrument. The method that used to the sample selection is purposive sampling. The samples of this research were 90 respondents. Hypothesis test used in this research was statistical t-test. Data analysis technique used in this research is multiple linear regression analysis using Statistical Product and Service Solution (SPSS). The result of hypothesis testing shows that budget participation variable has significant effect to budgetary slack with significant value (0,000<0,05). the budget goal clarity has a significant effect on budgetary slack with significant value (0,001<0,05). organizational commitment and personal characters as variables moderating variables has effect to budgetary slack.Keywords : budgetary participation,budget goal clarity,budgetary slack, organizational commitment, personal characters

PENGARUH KOMPETENSI APARAT PENGELOLA DANA DESA, KOMITMEN ORGANISASI PEMERINTAH DESA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI KABUPATEN 50 KOTA (Studi Empiris Pada Kecamatan Harau, Kecamatan Pangkalan Koto Baru, Dan Kecamatan Kapur IX) Aulia, Putri; Agusti, Restu; Julita, Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

The accountability of village fund management has become a demand for local government. The existence of this demand results from the implementation of Law No. 6 of 2014 on the Village. The management of village funds in City 50 Regency is still far from the expectations. Problems emerging from the accountability of village fund management are related to the competence of village fund management officers, the commitment of village government organizations, utilization of information technology and community participation. This research aims to know and analyze the influence of competence of village fund management officer, commitment of village government organization, utilization of information technology and public participation to accountability of village fund management in City 50 Regency. This is a quantitative research study and data were collected by surveys or questionnaires. Population and sample are village fund management officers in City 50 Regency with 96 respondents. The hypothesis was tested by multiple linear regression analysis with SPSS application. The findings show that: (1). The competence of village fund management officers has a positive and significant impact on the accountability of village fund management; (2). The commitment of village government organizations has a positive and significant impact on the accountability of village fund management; (3). utilization of information technology has a positive and significant impact on the accountability of village fund management; (4) Community participation has a positive and significant impact on the accountability of village fund management. The coefficient of determination 0,866. This shows that the influence of independent variables namely: the JOM FEB, Volume 1, Edisi 1 (Januari – Juni 2018) 2 competence of the village fund management officer, the commitment of the village government organization, utilization of information technology and the participation of the society, towards the dependent variable (the accountability of village fund management) explained by the equation model in this research is 86,6%. While the rest 13,4% is explained by other factors which are not included in this model. The implications of this study are to encourage the accountability of village fund management through the increased competence of village fund management officers, village government organizational commitment, and community participation.Keywords : Competence of village fund management officers, Commitment of village government organization, Utilization of information technology, Community participation, accountability of village fund management.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMENUHI KEWAJIBAN PERPAJAKAN (Studi Empiris pada Pengusaha UMKM di KPP Pratama Pekanbaru Senapelan) Resti, Vioni; Agusti, Restu; Anggraini, Lila
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 | Download Original | Original Source | Check in Google Scholar

This study aimed to examine empirically the effect caused by the variable taxpayer compliance, taxpayer understanding, income ievel, service quality and confidence in the legal system and government on the small, and Medium entrepreneurs in KPP Pratama Pekanbaru Senapelan. This study uses accidental sampling with 96 samples obtained from the calculation formula slovin. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS version 20 for Windows. From the results of the testing that has been done, simultaneous regression test (F test) showed that all independent variables studied have a simultaneous effect on the variable taxpayer compliance. Partial regression test (t test) indicates that the variables taxpayer understanding, service quality, income level and confidence in the legal system and government effect on tax compliance. The magnitude of the effect caused by the Adjusted R2 by four variables together on the dependent variable 38,8%, while the remaining 61,2% is the effect by other variables not examined in this study.Keywords : tax compliance, understanding of the taxpayer, service quality, income level, confidence in the legal system and government

Pengaruh Kinerja Keuangan terhadap Alokasi Belanja Modal dan Pertumbuhan Ekonomi di Kabupaten/Kota Riau Hygi Prihastuti, Asepma; Taufik, Taufeni; Agusti, Restu
SOROT Vol 10, No 2 (2015)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Abstract Progress an area can be shown by good economic growth, in which one of the factors that influence economic growth is investment, the indicators is capital expenditure issued by local governments. Capital expenditure is also affected by whether or not the financial performance. This study aimed to determine the influence of regional financial performance impact allocation of capital expenditure and economic growth. Data analysis methods using Path Analysis with Partial Least Square (PLS) Program. The result of this study shown that financial performance influenced allocation of capital expenditure, allocation of capital expenditure did not influenced economic growth, financial performance influenced economic growth directly, and economic growth did not influenced by financial performance indirectly'

PENGARUH STRUKTUR KEWENANGAN, KARAKTERISTIK SISTEM INFORMASI KEUANGAN DAERAH DAN PERILAKU MANAJER TERHADAP KESADARAN AKAN BIAYA (STUDI EMPIRIS PADA PEMERINTAHAN DAERAH KABUPATEN SIAK) Kusuma, Wira Ade; Kirmizi, Kirmizi; Agusti, Restu
SOROT Vol 9, No 1 (2014)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

This research aims to analyze and determine the influenceof the authority structure, regional characteristics of financialinformation systems, and the behavior of managers towards costconciousness. This research was conducted throughout theDepartment/ Agency/ Office of Siak . The sample in this study is allSKPD Head (Department/ Agency/ Office of Siak) as budget officerswhich consists of 15 agency heads, 8 agency heads, 18 head of officeand secretariat, 1 head of hospitals and 1 Inspectorate. Furthermore,the financial section for each department, agency, office andsectretariat 1, so that the entire sample was 65 people, taken bypurposive sampling method . While the analysis of data usingmultiple regression models. The results of this study stated thatformal authority, financial information systems and behaviours ofmanager in Siak Regency, Riau province has a significant effect onincreased of the cost conciousness. While informal authority in SiakRegency, Riau province has no significant effect on the increasedofthe cost conciousness. The coefficient of determination by Adj R2 =0.923 . This means that the cost conciousness in Siak Regency of RiauProvince is affected by the independent variable (formal authority,informal authority, financial information systems and managerbehavior) are of 93.2 % . While approximately 7.8 % is influenced byother variables.

PENGARUH KOMPETENSI, INDEPENDENSI, KEPATUHAN PADA KODE ETIK DAN MOTIVASI TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT SE-PROPINSI RIAU Refdi, Refdi; Kirmizi, Kirmizi; Agusti, Restu
SOROT Vol 8, No 2 (2013)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Penelitian ini bertujuan menguji pengaruh kompetensi,Independsi, kepatuhan pada kode etik dan motivasi aparatInspektorat se-Propinsi Riau. Responden dari penelitian ini seluruhauditor pada Inspektorat se-Propinsi Riau. Data yang digunakanpenelitian ini diperoleh dari persepsi individu auditor se-PropinsiRiau. Data diperoleh dengan penyebaran kuseioner kepada seluruhauditor sebanyak banyak 148 set kuesioner dari jumlah tersebutkembali 115 set kuesioner dan hanya 113 kuesioner yang dapat diolah.Analisa data menggunakan teknik regresi berganda. Variabelindependen dalam penelitian adalah kompetensi (X1), independensi(X2), kepatuhan pada kode etik (X3) dan motivasi (X4), sedangkanvaribel dependen adalah kualitas audit (Y). Hasil mendapati bahwakompetensi, independensi, kepatuhan pada kode etik, dan motivasiberpengaruh terhadap kualitas audit. Artinya semakin tinggikompetentsi, independensi, kepatuan pada kode etik dan motivasiauditor dapat meningkatkan kualitas audit yang diahasilkan.Kompetensi, indepensi, kepatuhan pada kode etik dan motivasisecara bersama-sama berpengaruh terhadap kualitas audit.

ANALISIS KINERJA PENGELOLAAN KEUANGAN DAERAH DAN PENGARUHNYA TERHADAP TINGKAT KEMISKINAN DI KOTA PEKANBARU Mizkan, Hendra; Kamaliah, Kamaliah; Agusti, Restu
SOROT Vol 10, No 1 (2015)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Abstract The purpose of this research is to know if the management of finance Pekanbaru city was managed well, effective and efficient and if the management of finance is influenced toward the degree of society poverty Pekanbaru city. This research was conducted by using quantitative descriptive analysis method and double linear regression analysis. The data was collected by finding references and the field research was conducted in Development Planning Agency at Sub-National Level (Bappeda) Pekanbaru city, Central Bureau of Statistics (BPS) Pekanbaru city and Local Revenue Offices (Dispenda) Pekanbaru city. The result of research shows that in the seventh years lately (2006-2012) the degree of finance autonomy still in criterion “less” with the correlation pattern with center government has characteristic “instructive”, the degree of finance competence still in criterion “less”, the finance activity is included in criterion “good”, the finance effectivity is included in effective criterion, the finance efficiency is included in criterion “efficient”, the growth of finance is included in criterion “good”, whereas the degree of poverty is not taking down thoroughly. Neither in partial nor in simultaneously the management of finance is not influenced significantly toward the degree of poverty in Pekanbaru city.

ANALISIS PENGUKURAN KINERJA PERUSAHAAN DENGAN METODE BALANCED SCORECARD (Studi pada PT XL Axiata Tbk – Jakarta) Darmasto, Bonifatius; Kamaliah, Kamaliah; Agusti, Restu
SOROT Vol 9, No 1 (2014)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

This study aims to analyze performance PT XL Axiata TbkJakarta using Balanced Scorecard method. Data used is primary dataobtained via questionnaires and interview, and secondary data frompublished source, literature and financial statement or otherpublications relating to the company. Balanced Scorecard methodused to assess the performance of company, because this method notonly measure financial perspective, but also non financial perspective;customer perspective, process business internal perspective andlearning and growth perspective. As the result can be concluded that(1) the performance evaluation with Balance Scorecard method can beimplement on PT XL Axiata Tbk Jakarta. All indicators show goodconditions. (2) Need support all departments in company to improvethe quality of measurement results. (3) PT Xl Axiata Tbk Jakarta hasshowed its capability. This is proven by company can compete withthe other for second position in national mobile business.

EFFECT APPLICATION OF RULES ETHICS, PROFESSIONAL EXPERIENCE AND AUDITOR SKEPTICISM DETECTION OF CHEATING (STUDI EMPIRIS, PADA KAP DI WILAYAH SUMATERA DAN JAWA) Helmiati, Helmiati; Anugerah, Rita; Agusti, Restu
Jurnal Ekonomi Vol 24, No 4 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini mempunyai tujuan untuk mengetahui bukti empiris dalammenganalisis pengaruh penerapan aturan etika, pengalaman dan skeptismeprofesional auditor terhadap pendeteksian kecurangan serta menganalisisvariabel yang paling dominan antara penerapan aturan etika, pengalaman danskeptisme profesional auditor yang berpengaruh terhadap pendeteksiankecurangan. Populasi dalam penelitian ini adalah KAP (Kantor Akuntan Publik)yang berada di wilayah Jawa dan Sumatera dengan menggunakan sampelConvenience Sampling yang termasuk dalam Non Probability Sampling.Jenisdata yang digunakan adalah data primer dengan metode pengumpulan datamenggunakan Kuesioner. Metode analisis data yang digunakan adalah regresiberganda (Multiple Regression) dengan bantuan program SPSS Versi 21.0.Hasil penelitian ini menunjukkan bahwa peningkatan penerapan aturan etikaakan memberi peningkatan pada pendeteksian kecurangan dengan t hitung 2,349yang lebih besar dari t tabel 1,684 dan signifikan 0,024. Pengalaman signifikanmempengaruhi pendeteksian kecurangan dengan nilai t hitung 2,334, t tabel1,684, signifikan 0,024.Skeptisme profesional terbukti signifikan mempengaruhipendeteksian kecurangan dengan t hitung 4,230, t tabel 1,684 signifikan dengan0,000.

THE EFFECT OF BUDGETARY GOAL CHARACTERISTICS ON THE EFFECTIVENESS OF BUDGET CONTROL: WITH KNOWLEDGE OF BUDGETARY AGENCY - DPRD ABOUT BUDGET AS MODERATING VARIABLE (EMPIRICAL STUDY AT REGENCY / MUNICIPALITY OF RIAU Sheba, Reynelda; Kamaliah, Kamaliah; Agusti, Restu
Jurnal Ekonomi Vol 26, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The purpose of this study is to examine the effect of the characteristics of budget objectives: budgetary participation, clarity of budget objectives, budgetary feedback, budget evaluation and budget objective difficulties on the effectiveness of budgetary oversight with knowledge of budget bodies - DPRD as moderating variables.This research is based on a sample of budget body which is a member of council residing in Regency / City DPRD during 2014-2019 period. The method of analysis used in this research is with Simple Linear Regression Analysis model and Moderate Regression Analysis (MRA) by using SPSS 20.00.The results of this study indicate that: 1) budget participation affects the effectiveness of budgetary oversight; 2) budget goal clarity affect the effectiveness of budgetary oversight; 3) budgeting feedback affects the effectiveness of budgetary oversight; 4) budgeting evaluation affects the effectiveness of budgetary oversight; 5) budgeting goal difficulty affect the effectiveness of budgetary oversight; 6) The variable of budget knowledge influences in increasing the relationship of budgetary participation, budget goal clarity, budgeting feedback, budgeting evaluation, budgeting goal difficulty to the effectiveness of budgetary oversight.

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

Title

Found 72 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 72 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 72 Documents
Search