Article Per Year (5 Year)
p-Index From 2021 - 2026
2.517
P-Index
This Author published in this journals
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

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 30 Documents
Search

 1   2   3 
Pengaruh Kompetensi Sumber Daya Manusia, Partisipasi Masyarakat dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Dana Bantuan Operasional Sekolah (BOS) di SMA dan SMK Negeri di Kota Pekanbaru. Reny Arinda; Ruhul Fitrios; Novita Indrawati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 6 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i6.1139

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi sumber daya manusia, partisipasi masyarakat dan sistem pengendalianinternal terhadap akuntabilitas pengelolaan keuangan dana bantuan operasional sekolah (BOS) di SMA/SMK Negeri di kotapekanbaru. Jenis penelitian ini adalah kuantitatif, data yang digunakan adalah data primer. Populasi dalam penelitian ini adalahpengelola dana bantuan operasional sekolah (BOS) sebanyak 140 orang dari 28 sekolah SMA/SMK Negeri di kota Pekanbaru. Teknik pengambilan sampel yang digunakan adalah teknik sampling atau sensus. Metode pengumpulan data dalam penelitian ini adalahmelalui kuesioner. Metode analisis data yang digunakan adalah menggunakan Partial Least Square (PLS). Hasil penelitianmenunjukkan bahwa kompetensi sumber daya manusia, partisipasi masyarakat dan sistem pengendalian internal berpengaruhterhadap akuntabilitas pengelolaan dana bantuan operasional sekolah (BOS). Kata Kunci : Kompetensi Sumber Daya Manusia, Partisipasi Masyarakat, Sistem Pengendalian Internal, Akuntabilitas.
Penggunaan Sistem Informasi Akuntansi pada Usaha Kecil dan Menengah (UKM) di Provinsi Riau Ulfa Afifah; Ruhul Fitrios; Mayla Khoiriyah
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 2 (2022): Jurnal Akuntansi Keuangan dan BIsnis
Publisher : Politeknik Caltex Riau

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

Abstract

The purpose of this study was to test the effect of the use of accounting information systems on individual performance on Small and Medium Enterprises (SMEs) in Riau Province, Indonesia. This is due to the low use of information systems in small and medium-sized businesses. The study was conducted on 258 SMEs in Riau Province. The study used descriptive methods and tested the results using the Partial Least Square-Structural Equation Model (PLS-SEM). The results of this study state that management's commitment has an influence on the use of accounting information systems and the use of accounting information systems affects individual performance. Through verification, it was concluded that to increase the use of SME accounting information systems can be done through strengthening management commitments so as to improve individual performance. The originality of this research is a theoretical construction built to solve the problem of SMEs, besides that there is rarely research conducted related to SIA in SMEs in Riau Province. Therefore, SME management is expected to understand that Accounting Information Systems are the main proponents of their business activities, then use them to achieve the performance of individual employees and organizations.
Pengaruh Financial Distress, Komite Audit, dan Profitabilitas Terhadap Agresivitas Pajak dan Dampaknya Terhadap Nilai Perusahaan Lia Rahani Alafiah; Ruhul Fitrios; Rheny Afriana Hanif
SUBSTANSI Vol 5 No 2 (2021): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.298 KB) | DOI: 10.35837/subs.v5i2.1747

Abstract

This study aims to examine the effect of financial distress, audit committee, and profitability on tax aggressiveness, and their impact on firm value. The population in this study are all mining and banking sector companies listed on the Indonesia Stock Exchange in 2018-2020, totaling 97 companies. Sampling was done by purposive sampling method in order to obtain a sample of 41 companies. The data source of this research is secondary data using the company's annual financial statements which are accessed through www.idx.co.id. The data analysis technique used is multiple regression analysis and simple regression analysis with SPSS version 26. The results of this study indicate that financial distress, audit committee, and profitability affect tax aggressiveness, and tax aggressiveness affects firm value.
Pengaruh kompetensi aparat pengelola keuangan desa, sistem pengendalian internal pemerintah, dan partisipasi masyarakat terhadap akuntabilitas pengelolaan keuangan desa Ruhul Fitrios; Ilham Akbar; Supriono
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 2 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i2.3773

Abstract

Penelitian ini bertujuan untuk menguji dan mebuktikan : Pengaruh Kompetensi Aparat Pengelola Keuangan Desa, Sistempengendalian Internal Pemerintah, Dan Partisipasi masyarakat Terhadap Akuntabilitas Pengelolaan Keuangandesa Di Kabupaten Indragiri Hilir. Sampel penelitian ini adalah 99 aparat desa dari 4 kecamatan yaitu Kecamatan Tembilahan Hulu (4 Desa), Kecamatan Tempuling (5 Desa), Kecamatan Kempas (10 Desa), dan Kecamatan Batang Tuaka (12 Desa). Metode analisis yang digunakan dalam penelitian adalah structural equation modeling (SEM) serta instrumen analisis yang digunakan adalah perangkat lunak partial least squares (PLS). Hasil penelitian menunjukkan bahwa kompetensi aparat pengelola keuangan desa, sistem pengendalian internal pemerintah dan partisipasi masyarakat, semuanya berpengaruh terhadap akuntabilitas pengelolaan keuangan desa. Untuk peneliti selanjutnya, perlu menambahkan variabel independen dan memperluas sampel penelitian, sehingga dapat menciptakan akuntabilitas pengelolaan keuangan desa yang lebih baik.
ANALISIS MODEL FRAUD HEXAGON DALAM MENDETEKSI POTENSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMN : ANALYSIS OF FRAUD HEXAGON TO DETECT FRAUD ON FINANCIAL STATEMENT Sakina Sumbari; Kamaliah Kamaliah; Ruhul Fitrios
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.179-196

Abstract

The purpose of this study was to determine the effect of stimulus, opportunity, rationalization, ability, ego, coalition on fraudulent financial statements. The population in this study are state-owned companies listed on the IDX for 2016-2020. Sampling using purposive side. In order to obtain a sample of 12 companies. The type of data used is secondary data with documentation. Data analysis used logistic regression analysis. The results showed that stimulus, ego, coalition had a positive and significant effect on fraudulent financial statements, opportunity had a negative and significant effect on fraudulent financial statements, rationalization and ability had no effect on fraudulent financial statements
Faktor-Faktor yang Mempengaruhi Pengelolaan Dana Bantuan Oprasional Sekolah (BOS) pada Satuan Pendidikan di Kabupaten Bengkalis Em Fikri Alfiansyah; Ruhul Fitrios; H M Rasuli
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 1 (2023): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i1.780

Abstract

This study aims to examine and analyze the influence of the competence of human resources contained in the treasurer and school leadership as well as community participation on the management of BOS funds in the Education unit in Bengkalis Regency. The population in this study were all elementary / junior high schools in the scope of the Bengkalis Regency Education Office, while the sample amounted to 176 schools consisting of 126 elementary schools and 50 junior high schools. Respondents were taken by means of random sampling, in order to obtain a total of 528 respondents consisting of the principal, teacher/treasurer and the local community/school committee. Data analysis uses quantitative analysis methods that use numbers and statistical calculations. The data analysis tool in this study uses structural equation modeling-partial least square (SEM-PLS) using WarpPLS version 5.0 software. Based on the results of the analysis, it can be concluded that the competence of treasurer human resources, managerial competence of school principals and community participation affect the management of boss funds in the education unit in Bengkalis Regency.
Faktor-Faktor yang mempengaruhi Kinerja Pemerintah Desa dimediasi oleh Pengelolaan Dana Desa Afri Anton; Taufeni Taufik; Ruhul Fitrios; Yesi Mutia Basri
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1956

Abstract

This study aims to find empirical evidence of the Influence of Village Official Competence, Organizational Commitment and Transparency on Village Government Performance with Village Fund Management as a Mediator. This research was conducted at Village Government Officials in Padang Pariaman Regency. The sampling technique uses the census method by sending questionnaires to Village Government Officials. Of the 309 questionnaires distributed, 288 questionnaires were processed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis. The results of the research prove that there is an influence of Village Official Competence, Organizational Commitment and Transparency on Village Government Performance and Village Fund Management which is able to mediate the variables of Village Official Competency, Organizational Commitment and Transparency on Village Government Performance of Village Government Officials in Padang Pariaman Regency. By having qualified & competent Village Officials, the implementation of Village Fund Management can run well & smoothly (starting from planning, implementation, administration, reporting to accountability). Transparency as openness of public information has a very important role in increasing public participation, if there is public involvement in controlling & supervising the implementation of regional government then the performance produced by the government will run well. Good Village Fund Management can influence Village Government Performance, where the better the rules implemented by village officials, the better the Village Government Performance will be.
PENGARUH CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN EMPLOYMENT PROTECTION TERHADAP AGRESIVITAS PAJAK PERUSAHAAN SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN: Nana Alhusna; Ruhul Fitrios; Rheny Afriana Hanif
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i1.227

Abstract

The study aims to learn how corporate tax aggressiveness is affected by corporate governance, CSR, and employee protections (Empirical Study on Agricultural and Mining Companies Listed on the Indonesia Stock Exchange in 2018-2020). Twenty-six companies were selected for this analysis using a systematic selection technique. This study used SPSS 25 for its statistical analysis, including multiple and simple linear regression. Tax aggressiveness affects company value, and although the board of directors has little bearing on the problem, audit committees do. Corporate social responsibility affects tax aggressiveness, as does employment protection
Pengaruh Sosial dan Nilai Harga terhadap Behavioral Intention to Use QRIS serta dampaknya pada Use Behavior: Studi Empiris pada UMKM Sektor Kuliner Kota Pekanbaru Dyenda Azzahra; Ruhul Fitrios; Lila Anggraini
Jurnal Eksplorasi Akuntansi Vol 6 No 2 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i2.1568

Abstract

The presence of QRIS payment technology in the digitalization era shows that there is a level of technology adoption that originates from the intensity of behavior of MSME players as users of digital payment services. The aim of this research is to explore the role of social influence and price values on interest in using QRIS for MSMEs in the Culinary Sector in Pekanbaru City. This research uses quantitative descriptive methods. Empirical data was collected through questionnaires from 340 respondents who are MSME owners. Analyzed using SmartPLS 4.0 based on the SEM-PLS method. The research results concluded that social influence and price value influenced behavioral intentions to use QRIS, then behavioral intentions to use QRIS influenced usage behavior. Therefore, this study is consistent with the efforts of the government and Bank Indonesia to accelerate the implementation of digital payments in the development of the MSME digitalization program.
THE EFFECT OF OWNERSHIP CONCENTRATION AND LEVERAGE AGAINST EARNINGS MANAGEMENT WITH FIRM SIZE AS A MODERATING VARIABLE Elly Septiana; Ruhul Fitrios; Supriono Supriono
Jurnal Akuntansi Vol. 13 No. 1 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.1.58-68

Abstract

This research aims to assign the respective effects of ownership concentration, and leverage on earnings management with firm size as the moderating variable. There are 12 data on State-Owned Companies Listed on the Indonesia Stock Exchange from 2017 to 2020 which were used as research data samples so 48 samples were obtained using the purposive sampling method. This is study uses data analysis techniques use the Eviews.12 Student Lite program. The results of the partial test (t-test) show that ownership concentration and leverage have an effect on earnings management. The output of the MRA test prove that firm size is able to moderate the relationship between leverage and earnings management. However, this research does not prove that firm size is capable to moderate the respective intercourse between ownership concentration in earnings management.
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