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All Journal Jurnal Ekonomi Jurnal Riset Akuntansi dan Bisnis Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Pengabdian UntukMu NegeRI Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Akuntansi dan Ekonomika J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JRA: Jurnal Riset Akuntansi Indonesian Journal of Economics, Social, and Humanities Jurnal Aplikasi Akuntansi Bilancia : Jurnal Ilmiah Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Jurnal Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Eksplorasi Akuntansi (JEA) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi
Ruhul Fitrios
Fakultas Ekonomi Dan Bisnis Universitas Riau, Pekanbaru
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH UKURAN PERUSAHAAN, LEVERAGE, INTENSITAS PERSEDIAAN DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK (Studi Kasus pada Perusahan Manufaktur yang Terdaftar di BEI Tahun 2015-2017) Simamora Angelina Chintia; Fitrios Ruhul; Fajar Odiatma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to analyze the effect of firm size, leverage, inventoryintensity and intensity of fixed assets on tax avoidance in manufacturingcompanies listed on the Indonesia Stock Exchange in 2015-2017. This researchuses secondary data, namely annual reports that can be accessed from theIndonesia Stock Exchange website www.idx.co.id. The population in this studywere 152 manufacturing companies. The sampling method used in this study waspurposive sampling. Based on this method a sample of 54 companies wasobtained, with a research period of 3 years. Thus, the amount of data usedamounts to 162 observation data. Analysis of the data used in this study ismultiple regression analysis and test coefficient of determination (R2 test). Beforethe analysis of the data is carried out, first a classic assumption is tested to testthe feasibility of the data.The results of this study indicate that the variable size ofthe company does not have a significant effect on tax avoidance. Meanwhile, theleverage variable and the intensity of fixed assets have a significant negativeeffect on tax avoidance. And inventory intensity variables have a significantpositive effect on tax avoidance.Keywords : tax avoidance, company size, leverage, inventory intensity, and fixedasset intensity
PENGARUH LEVERAGE, CAPITAL INTENSITY, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Siahaan Rikki Vanco Boy; Fitrios Ruhul; Odiatma Fajar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of leverage, capital intensity, firmsize and profitability on tax aggressiveness. Tax aggressiveness is the dependentvariable in this study and is measured by the effective tax rate (ETR). Theindependent variables in this study are leverage, capital intensity, company sizeand profitability. The population in this study are manufacturing companies listedon the Indonesia stock exchange in 2015-2017. Samples were collected usingpurposive sampling method and obtained 54 companies as samples. The type ofdata in this study is secondary data and the analytical method used is multipleregression analysis assisted with SPSS version 21 windows. The results of thisstudy indicate that leverage and profitability effect on tax aggressiveness.Meanwhile capital intensity and firm size have no effect on tax aggressiveness.The calculation of the coefficient of determination (R2) is 0.236 which means thatoverall the independent variables used in this study explain the tax aggressivenessof 23.6% while the remaining 76.4% is explained by other independent variablesnot used in this research.Keyword : Leverage, Capital Intensity, Firm Size, Profitability and TaxAggressiveness
Pengaruh tingkat kepuasan pelayanan, pemahaman perpajakan, keadilan perpajakan, sanksi perpajakan dan kesadaran perpajakan terhadap tingkat kepatuhan wajib pajak orang pribadi pada kpp pratama senapelan Pekanbaru Akromi Khairina Asbar; Ruhul Fitrios; Rusli '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research was investigated the satisfaction services,understanding, justice, tax penalties and tax awareness to individual taxpayers. This study is a replication of Hanna (2008) study. It also intended to test the results of the previous study in different contextThis research use samples of Individual taxpayer underpayment in Pelayanan Pajak Kota Office Pekanbaru City Senapelan. This research use 100 samples of Individual taxpayer underpayment in Pelayanan Pajak Kota Office on Pekanbaru City Senapelan selected using purposive sampling method. The criteria of purposive sampling method individual taxpayers registered in Pekanbaru City Tax Office with the characteristics listed underpayment during year period 2009 until 2012. The statistical method uses in this research are multiple regressions by means of SPSS version 17.0The results indicate that satisfaction services, understanding, justice, taxpenalties have positive influence and significance to individual taxpayers. While tax awareness have positive influence and does not significance to individual taxpayers.Keywords : satisfaction services, understanding, justice, tax penalties, tax awareness, individual taxpayers
Faktor-faktor yang mempengaruhi kebijakan hutang perusahaan konstruksi, hotel & travel services serta real estate & property yang terdaftar di bursa efek indonesia tahun 2010-2011 Stephen Lie; Emrinaldi Nur DP; Ruhul Fitrios
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the effect of profitability as measured by ROA (X1), the structure of assets (X2), and dividend policy (X3) on debt or leverage policy (Y). The object of this study is the construction, hotel and travel services as well as real estate & property listed in the Indonesia Stock Exchange in 2010-2011 with a total sample of 60 firms.This study uses secondary data obtained from the Indonesia Stock Exchange. The analytical method used is multiple regression analysis. Data collect from Indonesian Stock Exchange for this industry is thirty company which is collect for 2010-2011.Based on the analysis, it is known that the independent variables that have a significant effect on debt policy (Y) as measured by the DER is the structure of assets (X2). Meanwhile, the profitability (X1), and dividend policy (X3) has no effect on debt policy (Y). The coefficient of determination is 0.355 which shows that 35.5 % of the changes in debt policy is affected by the determinant variables used in the research model while the rest (64.7 %) is explained by other variables.Keywords : Debt Equity Ratio (DER), profitability (ROA), Asset Structure, Dividend Payout Ratio (DPR)
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, TEKANAN EKSTERNAL, KOMITMEN ORGANISASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Rokan Hilir) Siti Puji Rahayu; Ruhul Fitrios; Sem Paulus
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2020): Agustus 2020
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v8i2.2693

Abstract

Abstract: The main objective of this study is to examine the competence of human resources, external pressures, organizational commitment, and internal control systems in the implementation of financial verification in OPD Rokan Hilir using data analysis methods using Structural Equation Modelling-Partial Least Square (SEM-PLS) by using Warp-PLS version 5.0. The populationin this study are all Regional Apparaturs Organization(OPD) kabupaten Rokan Hilir. Sample selection used the slovin method as a measuring tool for calculating sample sizes. Respondent in this study are head of offices, employees in the section/unit that manages finance using the application of financial reporting transparency in 40 OPDs in the goverment kabupaten rokan hilir. So the total number of questionnaires tobe distributed is 120. The results of this study indicate that Human Resource Competency, External Pressure, Organizational Commitment, and Internal Control Systems have a positive effect on the Implementation of Transparency in Regional Government Financial Reporting 
The Influence of Green Corporate Social Responsibility on Firm Value with the Audit Committee as a Moderating Variable Andre Pratama; Ruhul Fitrios
Indonesian Journal of Economics, Social, and Humanities Vol 3 No 2 (2021)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.3.2.85-95

Abstract

This research aims to prove and analyze the impact of green corporate social responsibility (CSR) on company value and the role of the audit committee as a moderating variable. The population is all corporates exist on the Indonesian Stock Exchange (IDX) during 2015-2019. The study used purposeful sampling and obtained as many as 125 companies. The analysis methods used are simple linear analysis and moderate regression analysis. Finding research show that green CSR affects corporate value, and the audit committee can ease correlate between green corporate social responsibility and corporate value.
PENGARUH UKURAN PERUSAHAAN, PERATAAN LABA, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK Deded Deded; Ruhul Fitrios Ruhul Fitrios; Oktari Vera
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to analyze the impact of company size, income smoothing, and profitability on tax avoidance,.The population in this research is company listed in Indonesia Stock Exchnage in 2017 until 2019. Total sample in this research is 66 companies with three years observation. Sampling technique in this research using purposive sampling technique and analysis teqhnique using multiple liniear regression The result of this research indicates that Company Size, Income Smoothing, and Profitability have no significant impact on tax avoidance.Keywords: Company Size, Income Smoothing, Profitability, Tax Avoidance.
Determinasi Kepatuhan Wajib Pajak dengan Kepercayaan Kepada Pemerintah dan Kondisi Keuangan sebagai Pemoderasi Vince Ratnawati; Rina Lesmanasari; Ruhul Fitrios
Akuntansi & Ekonomika Vol 12 No 1 (2022): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v12i1.3319

Abstract

This study describes research on Taxpayer Compliance in the Covid-19 pandemic. The purpose was to determine and analyze the effect of tax incentives and procedural justice on taxpayer compliance with trust in the government and financial condition as a moderator. The population of this study were UMKM taxpayers registered at the KPP Pratama Tampan and Senapelan Pekanbaru. The sampling technique used is incidental sampling. The data are collected through questionnaires that handed directly to the respondents and the returned and could be processed was 100 questionnaires. The data analysis technique used is SEM-PLS using WarpPLS 6.0 Software. The results showed that tax incentives and procedural justice had a effect on taxpayer compliance. The result also show trust in the government and financial conditions are moderating variables that strengthen the relationship between tax incentives and procedural justice on taxpayer compliance.
KESUKSESAN SISTEM INFORMASI AKUNTANSI: DUKUNGAN MANAJEMEN PUNCAK DAN KEMAMPUAN SUMBER DAYA MANUSIA Sakura Aulia; Ruhul Fitrios; Adhitya Agri Putra
JURNAL AKUNTANSI Vol 10, No 2 (2021): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v10i2.432

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dukungan manajemen puncak dan kemampuan sumber daya manusia terhadap kesuksesan sistem informasi akuntansi pada organisasi perangkat daerah di kabupaten/kota di pesisir utara. Metode penelitian yang digunakan adalah metode analisis deskriptif dan kausalitas. Dalam penelitian ini populasi tersampel sebanyak 104 organisasi perangkat daerah. Analisis data yang digunakan dalam penelitian ini adalah Smart PLS, sedangkan data yang digunakan adalah kuesioner yang telah diisi oleh masing-masing Organisasi Perangkat Daerah (OPD). Hasil penelitian menyimpulkan bahwa dukungan manajemen puncak berpengaruh signifikan terhadap keberhasilan sistem informasi akuntansi dan kemampuan sumber daya manusia berpengaruh signifikan terhadap keberhasilan sistem informasi akuntansi. Implikasi pada penelitian ini adalah bahwa pengguna sistem informasi yang berkompeten akan menghasilkan sistem dan informasi yang berkualitas.
Gaya Kepemimpinan dan Motivasi Kerja Pada Badan Usaha Milik Desa Kabupaten Bengkalis Epi Yani; Ria Nelly Sari; Ruhul Fitrios
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 1 (2023): Article Research Volume 6 Number 1, Januari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i1.926

Abstract

Badan Usaha Milik Desa merupakan instrumen pendayagunaan ekonomi lokal dengan berbagai macam jenis potensi desa. Tujuan Badan Usaha Milik Desa dalam Peraturan Menteri Desa Pembangunan Daerah Tertinggal dan Transmigrasi Nomor 4 tahun 2015 adalah meningkatkan perekonomian desa, meningkatkan usaha masyarakat dalam pengelolaan potensi ekonomi desa. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh gaya kepemimpinan transformasional terhadap kinerja manajerial dengan mediasi motivasi kerja. Sebanyak 74 ketua Badan Usaha Milik Desa yang tersebar di 11 Kecamatan di Wilayah Kabupaten Bengkalis Provinsi Riau dijadikan sampel dalam penelitian ini dari total 90 Badan Usaha Milik Desa. Hasil Penelitian berhasil membuktikan bahwa dalam konteks badan usaha milik desa, gaya kepemimpinan transformasional berpengaruh positif dan signifikan terhadap motivasi kerja dan kinerja manajerial. Selain itu juga motivasi kerja mampu memediasi pengaruh gaya kepemimpinan transformasional terhadap kinerja manajerial sehingga peran ketua badan usaha milik desa sangat penting untuk pencapaian kinerja dalam memberikan inspirasi dan mendorong motivasi dan semangat dalam mencapai tujuan yang disepakati bersama.
Co-Authors ', Kennedy Adhitya Agri Putra Afri Anton Akromi Khairina Asbar Al-azhar L Andre Pratama Armaini Deded Deded Dyenda Azzahra Eka Hariyani Elly Septiana Em Fikri Alfiansyah EMRINALDI NUR DP Epi Yani Fajar Odiatma H M Rasuli Hiqmah Apriliano Ramadhan Ilham Akbar Ilham, Akbar Indrawati, Novita Kamaliah Kamaliah Lia Rahani Alafiah Lila Anggraini Mayla Khoiriyah Mela Fajarini Nana Alhusna Normita Normita Odiatma Fajar Oktari Vera Putra, Junialdi Eka Rahayu, Siti Puji Reny Arinda Restu Agusti Restu Agusti Rheny Afriana Hanif Ria Nelly Sari Rina Lesmanasari Ronna Wati Dalimunthe Rusli ' Sakina Sumbari Sakura Aulia Sem Paulus Sem Paulus, Sem Siahaan Rikki Vanco Boy Simamora Angelina Chintia Siti Puji Rahayu Stephen Lie Supriono Supriono Supriono Supriono Supriono Taufeni Taufik Ulfa Afifah Vince Ratnawati Yesi Mutia Basri Yulia Anita