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All Journal Jurnal Akuntansi & Auditing Indonesia E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business Journal of Accounting and Investment Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Ekonomika Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Procuratio : Jurnal Ilmiah Manajemen Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kompetif BALANCE Jurnal Akuntansi dan Bisnis Reviu Akuntansi dan Bisnis Indonesia Muhammadiyah Riau Accounting and Business Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Cahaya Mandalika Jurnal Akuntansi dan Keuangan Jurnal Akuntansi AKTIVA Akuntansi'45 Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Comsep : Jurnal Pengabdian Kepada Masyarakat Journal of Education Technology Information Social Sciences and Health Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi JFAS : Journal of Finance and Accounting Studies Digital Business Journal (DIGIBIS) Jurnal Riset Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi dan Bisnis Krisnadwipayana EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah
Ahyaruddin, Muhammad
Universitas Muhammadiyah Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Nursing Public Health Social Sciences Other

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PENGARUH KEJELASAN SASARAN ANGGARAN, PERENCANAAN ANGGARAN, DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA (STUDI EMPIRIS PADA ORGANISASI PERANGKAT DAERAH KOTA PEKANBARU) Yolanda Rahmadhani; Muhammad Ahyaruddin; Siti Samsiah
SINERGI : Jurnal Riset Ilmiah Vol. 1 No. 8 (2024): SINERGI : Jurnal Riset Ilmiah, Agustus 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/01qt1c82

Abstract

This study aims to determine the effect of budget target clarity, budget planning, and reporting systems on performance accountability (empirical study on Regional Apparatus Organizations in Pekanbaru City). This type of research is quantitative research. This research was conducted at Regional Apparatus Organizations (OPD) in Pekanbaru City. The research was conducted from July to August 2024. The population in this study were all employees at the Pekanbaru City OPD totaling 1,354 people. The sampling technique used in this study was purposive sampling and a sample of 47 respondents was obtained. Data sources were primary data sources from questionnaires and secondary data sources from books and journals. The data collection technique used a questionnaire. Data analysis used multiple linear regression analysis methods with performance accountability as the dependent variable and three independent variables of budget target clarity, budget planning, and reporting systems. The results of this study state that the budget target clarity variable has a positive effect on performance accountability. Budget planning has a positive effect on performance accountability. The reporting system has a positive effect on performance accountability.
English ANALISIS KINERJA KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DITINJAU DARI RASIO KEUANGAN KOTA PEKANBARU ASSEGAF, ZAKKY HAIKAL; AHYARUDDIN, MUHAMMAD; MARLINA, EVI
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 1 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i1.4320

Abstract

Local Own-Source Revenue (PAD) is one of the main sources of funding for regional expenditures. The decline in PAD and government performance significantly impacts the financial performance of the Pekanbaru City Government. This study aims to examine the financial performance of the Pekanbaru City Government as assessed by fiscal decentralization ratio, regional independence, efficiency, effectiveness, and harmony ratios. The financial ratios used in this study include the fiscal decentralization ratio, regional dependency ratio, efficiency ratio, effectiveness ratio, and harmony ratio. The data utilized in this research comprise primary data obtained through interviews and secondary data in the form of the financial statements of the Pekanbaru City Government. The study employs the interactive data analysis method by Miles & Huberman. The results indicate that the financial performance of the Pekanbaru City Government, as measured by the fiscal decentralization ratio, tends to be fairly good, while efficiency is classified as highly efficient. However, the effectiveness ratio indicates ineffective financial performance, and the calculation of the independence ratio shows that Pekanbaru's level of dependency is relatively low or consultative. Furthermore, operational expenditures dominate over capital expenditures, which hinders the provision of infrastructure and facilities that support the improvement of public welfare and services in Pekanbaru City.
PENGARUH KOMPETENSI, KOMPENSASI, KOMITMEN ORGANISASI, DISIPLIN KERJA, DAN PENGENDALIAN INTERNAL TERHADAP KINERJA PEGAWAI PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KOTA PEKANBARU Zulnanda Mawarni; Muhammad Ahyaruddin; Nur Fitriana
Procuratio : Jurnal Ilmiah Manajemen Vol 12 No 4 (2024): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v12i4.4758

Abstract

This study aims to determine the effect of competence, compensation, organizational commitment, work discipline, and internal control on employee performance. The research method used in this study is a quantitative method where the data collection in this study is primary data by distributing questionnaires directly to respondents. The population in this study are all employees who work at the Pekanbaru City Population and Civil Registration Office with 66 respondents. The analytical method used in this study is the multiple linear regression analysis methods and processed using the SPSS version 26 program application. The results of this study indicate that partially the competence, compensation, and internal control variables have a positif and significant effect on employee performance while the organizational commitment and work discipline variables have a no effect on employee performance. Simultaneously competence, compensation, organizational commitment, work discipline and internal control have a positif and significant effect on employee performance. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, kompensasi, komitmen organisasi, disiplin, dan pengendalian internal terhadap kinerja pegawai. Adapun metode penelitian yang digunakan dalam penelitian ini ialah metode kuantitatif yang dimana pengumpulan data dalam penelitian ini ialah data primer dengan menyebar kuesioner secara langsung kepada responden. Populasi dalam penelitian ini yaitu seluruh pegawai yang bekerja di kantor Dinas Kependudukan dan Pencatatan Sipil Kota Pekanbaru dengan jumlah responden sebanyak 66. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis regresi linear berganda dan diolah menggunakan aplikasi program SPSS versi 26. Hasil penelitian ini menunjukkan bahwa secara parsial variabel kompetensi, kompenasi, dan pengendalian intenal berpengaruh positif dan signifikan terhadap kinerja pegawai sedangakan variabel komitmen organisasi dan disiplin kerja tidak berpegaruh terhadap kinerja pegawai. Secara simultan kompetensi, kompensasi, komitmen organisasi, disiplin kerja, dan pengendalian internal berpengaruh positif dan signifikan terhadap kinerja pegawai.
Determinan Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024 Nabila, Raysa Putri; Ahyaruddin, Muhammad; Aristi, Mentari Dwi
JFAS : Journal of Finance and Accounting Studies Vol. 7 No. 3 (2025): Oktober
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v7i3.10147

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tingkat suku bunga, struktur modal, ukuran perusahaan dan pertumbuhan perusahaan terhadap profitabilitas pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2022-2024. Penelitian ini menggunakan metode pengumpulan data berupa laporan keuangan tahunan yang diperoleh melalui www.idx.co.id dan website perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di BEI tahun 2022-2024 yang berjumlah 46 perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dengan jumlah sampel yang memenuhi kriteria sebanyak 39 perusahaan pada 3 tahun pengamatan, sehingga diperoleh jumlah sampel sebanyak 117 data yang dianalisis menggunakan analisis regresi linear berganda dengan bantuan program SPSS 25. Hasil dari penelitian menunjukkan bahwa struktur modal dan ukuran perusahaan berpengaruh terhadap profitabilitas pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2022-2024, namun tingkat suku Bungan dan pertumbuhan perusahaan tidak berpengaruh terhadap profitabilitas pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2022-2024.
EKOEFISIENSI, BIAYA LINGKUNGAN, DAN CORPORATE SOCIAL RESPONSIBILITY PADA KINERJA KEUANGAN Elida Mardiana; Zul Azmi; Muhammad Ahyaruddin
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v11i3.114

Abstract

This research tends to determine the influence of eco-efficiency, corporate social responsibility, and environmental costs on the financial performance of manufacturing companies listed on the IDX in 2021-2022. The research’s population are manufacturing companies listed on the IDX in 2021-2022. The type of data employed in this research is quantitative data. Study was established on the IDX’s official website using secondary data. The sampling method employed was the purposive sampling technique. The sample on this research was 212 companies. The data analysis method employed is multiple linear regression and tested using the t test. Research results show that eco-efficiency, corporate social responsibility, and environmental costs have a significant influence on the manufacturing companies; financial performance that listed on the IDX in 2021-2022.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA ANGGARAN BANTUAN OPERASIONAL KESEHATAN (BOK) PADA DINAS KESEHATAN KOTA PEKANBARU Yulisda Rata Widayanti; Muhammad Ahyaruddin; Zul Azmi
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 12 No. 1 (2023): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh perencanaan anggaran, pelaksanaan anggaran dan pertanggungjawaban anggaran terhadap kinerja anggaran bantuan operasional kesehatan (BOK) pada dinas kesehatan kota Pekanbaru. Populasi dalam penelitian ini adalah seluruh pegawai dinas kesehatan kota Pekanbaru yaitu Bidang Sumber Daya, Bidang Pengendalian Penyakit, Bidang Kesehatan Masyarakat, dan Bidang Pelayanan Kesehatan yang berjumlah 291 orang. Adapun teknik pengumpulan sampel yang digunakan adalah purposive sampling. Purposive sampling adalah teknik pengambilan sampel berdasarkan kriteria tertentu. Metode analisis data yang digunakan adalah metode analisis berganda dengan SPSS versi 22.0. Hasil penelitian menunjukkan bahwa perencanaan anggaran, pelaksanaan anggaran dan pertanggungjawaban anggaran berpengaruh terhadap kinerja anggaran Bantuan Operasional Kesehatan pada Dinas Kesehatan Kota Pekanbaru.
PENGUKURAN KINERJA PERGURUAN TINGGI DENGAN PENDEKATAN BALANCED SCORECARD Azura Luthfiyah Ara; Muhammad Ahyaruddin; Siti Samsiah
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 12 No. 2 (2023): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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

Abstract

This study aims to examine the influence of customer perspective, internal business process perspective, financial perspective and learning and growth perspective on Higher Education performance measurement. The research method used in this study is quantitative. The population in this study is Pekanbaru City College which amounts to 30. The type of data used is primary data obtained from questionnaires. The sample selection technique uses saturated sampling, so that the number of respondents in this study is 90 to 30 universities in Pekanbaru. The data analysis technique uses multiple linear regression analysis equations in the SPSS program. The results of this study show that the customer perspective, the internal business process perspective and the learning and growth perspective is not influence on the measurement of college performance. The financial perspective influence the measurement of higher education performance.
THE EFFECT OF MARKET VALUE ADDED, LEVERAGE, LIQUIDITY, COMPANY SIZE, AND SALES GROWTH ON LQ45 STOCK PRICES Suci Arnita Sari; Zul Azmi; Muhammad Ahyaruddin
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 2 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

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

Abstract

This study aims to examine the effect of Market Value Added, Leverage, Liquidity, Firm Size, and Sales Growth on stock prices LQ45. The method used in this study is quantitative. The objects analyzed are companies listed on the LQ45 index for the 2019-2024 period, with sampling techniques using purposive sampling, resulting in 22 companies that meet the criteria. The method applied for data analysis is multiple linear regression analysis. The test outcomes reveal that Market Value Added positively and significantly impacts stock prices, Leverage negatively and significantly affects stock prices, whereas Liquidity and Firm Size do not have a significant impact on stock prices. Moreover, Sales Growth exerts a considerable negative impact on stock prices.
Faktor Faktor Yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah Kota Pekanbaru Yolanda Citra; Muhammad Ahyaruddin; Siti Samsiah
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 19 No 1 (2026): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v19i1.3562

Abstract

This study aims to analyze the influence of leadership style, compliance with laws and regulations, human resource quality, performance-based budgeting, and performance evaluation on the performance accountability of government agencies. This study uses a quantitative approach with a survey method by distributing questionnaires to 96 respondents who are employees of Regional Work Units (SKPD). The data analysis technique used is Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results show that leadership style and performance evaluation do not affect the performance accountability of government agencies. Meanwhile, compliance with laws and regulations, human resource quality, and performance-based budgeting have a positive and significant effect on the performance accountability of government agencies. These findings indicate that increased performance accountability is more influenced by compliance with regulations, apparatus competence, and the implementation of a performance-based budgeting system compared to leadership and performance evaluation factors. This study is expected to contribute to government agencies in improving the quality of performance management and public accountability. Keywords: Leadership Style, Regulatory Compliance, Human Resource Quality, Performance-Based Budgeting, Performance Evaluation, Performance Accountability
Determinan Optimalisasi Pengelolaan Keuangan Daerah Dengan Peran Komitmen Pimpinan Sebagai Pemoderasi Mulyani, Febby Syah Putri; Fahmi, Masyitha Putri; Wulandari, Selatri; Rasyid, Yolanda; Ahyaruddin, Muhammad
Reviu Akuntansi dan Bisnis Indonesia Vol. 6 No. 1 (2022): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v6i1.12837

Abstract

Latar Belakang: Permasalahan pengelolaan keuangan daerah masih sering terjadi. Terdapat temuan yang selalu berulang-ulang di setiap tahunnya. Kota Pekanbaru menjadi salah satu kota yang temuan kasus atas ketidakpatuhan perundang-undangannya sebesar 8%. Dari tahun 2016 sampai dengan tahun 2020, laporan keuangan pemerintah kota Pekanbaru mendapatkan opini wajar tanpa pengecualian (WTP), namun di setiap tahunnya Badan Pemeriksaan Keuangan selalu menemukan adanya permasalahan pengelolaan keuangan yang tidak tertib.Tujuan: Riset ini bertujuan menyediakan fakta empiris tentang determinan optimalisasi pengelolaan keuangan daerah kota pekanbaru. Secara khusus, riset ini menguji pengaruh kualitas anggaran, penerapan sistem informasi pengelolaan keuangan daerah (SIPKD), dan pengawasan fungsional terhadap pengelolaan keuangan daerah. Selain itu, riset ini juga menguji peran komitmen pimpinan sebagai variabel moderating.Metode Penelitian: Riset ini adalah riset empirik menggunakan metode kuantitatif berbasis data primer. Sampel dipilih menggunakan metode purposive sampling dengan jumlah sampel 64 pegawai. Riset ini menggunakan pendekatan Partial Least Square-Structural Equation Modelling (PLS-SEM) dengan bantuan software WarpPLS dalam analisis data dan uji hipotesis.Hasil Penelitian: Hasil riset membuktikan bahwa kualitas anggaran, penerapan SIPKD, dan Pengawasan fungsional berpengaruh positif terhadap pengelolaan keuangan daerah. Selain itu, hasil riset ini menemukan bahwa komitmen pimpinan mampu memoderasi pengaruh penerapan SIPKD terhadap pengelolaan keuangan daerah.Keaslian/Kebaruan Penelitian: Ruang lingkup riset hanya dilakukan pada tiga organisasi perangkat daerah (OPD) Kota Pekanbaru sehingga generalisasi hasil riset masih rendah dan belum tentu bisa samakan dengan daerah lain. Riset ini menguji determinan atau faktor penentu optimalisasi pengelolaan keuangan daerah dengan memasukkan peran komitmen pimpinan sebagai variabel moderating.
Co-Authors Adriyanti Agustina Putri Agustiawan Agustiawan agus Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan Ahmad Fauzan Anne Mustika Anriva, Della Hilia Aristi, Mentari Dwi ASSEGAF, ZAKKY HAIKAL Azmi, Zul Azura Luthfiyah Ara Della Hilia Anriv Dian Hafiza Triana Dian Puji Puspita Sari Dian Sukma Doni Winarso, Doni Dwi Widiarsih Dwi Widiarsih Edo Arribe, Edo Elida Mardiana Evi Marlina Evi Marlina Evi Marlina, Evi Fahmi, Masyitha Putri Faizah Hardi Yanti Farhan, Reizy Febby Syah Putri Mulyani Franciska Cindy Yulianty Haris, Aidil Hidayah, Sella Azara Lailatul Ilham Hudi Aim Abdulkarim Kokom Komalasari, Ilham Hudi Aim Abdulkarim Indah Demara Syahfitry* Isran Bidin Isranbidin Isranbidin Maharani Putri Mialdy Marsya, Ulmi Masyitha Putri Fahmi Mentari Dwi Aristi Mizan Asnawi Mizan Asnawi, Mizan Mohd Nor Hakimin bin Yusoff Muhammad Faisal Amrillah Mulyani, Febby Syah Putri Nabila, Raysa Putri Nadia Fathurahmi Lawita Nadia Fathurahmi Lawita Nadia Fathurrahmi Lawita Nidya Vitriana Nur Fauziah Busra Nur Fitriana Nur Fitriana Oca Effendi Pirdaus, Padli Puji, Ari Andriyas Putri Rahmadhanni Putri, Annie Mustika Queen Shakira Az Zahra Rahayu, Norra Isnasia Rama Gita Suci Ramadanis Ramadanis Rasyid, Yolanda Rika Anisa Rusdi Akbar Safpremi, Yolla Sarah Fitria Selatri Wulandari Siti Afiqah binti Zainuddin SITI RAHAYU NINGSIH siti rodiah Siti Rodiah Siti Samsiah Siti Samsiah Suci Arnita Sari Suryanti, Anggi Aprilia Syahfitry*, Indah Demara Utari Praweswari Wira Ramashar Wira Ramashar Wulandari, Selatri Yola Oktaliza Yolanda Citra Yolanda Rahmadhani Yolanda Rasyid Yulisda Rata Widayanti Zulnanda Mawarni Zuraifa Nadila