Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

2.495

P-Index

This Author published in this journals

All Journal Jurnal Pengabdian UntukMu NegeRI IJBE (Integrated Journal of Business and Economics) Jurnal Akuntansi dan Ekonomika AFEBI Accounting Review Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Kajian Akuntansi dan Auditing Jurnal Akuntansi Keuangan dan Bisnis Jurnal Cakrawala Ilmiah Journal of Accounting Research, Organization and Economics (JAROE) JURNAL KARYA ILMIAH MULTIDISIPLIN

Restu Agusti

Universitas Riau

Author-ID : 2400854

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 15 Documents Claim Missing Document

Claim Missing Document

Articles

1 2

Peningkatan Pendapatan Rumah Tangga Dengan Pemanfaatan Pekarangan Rumah Di Desa Lubuk Sakat Ruhul Fitrios; Armaini; Restu Agusti
Jurnal Pengabdian UntukMu NegeRI Vol 4 No 2 (2020): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v4i2.1991

Kemiskinan dimaknai sebagai kekurangan atas pemenuhan kebutuhan barang-barang dan pelayanan-pelayanan untuk mencapai suatu standar hidup yang lebih baik. Untuk mengurangi kemismikinan diperlukan upaya pemberdayaan masyarakat dengan cara meningkatkan kemampuan dan potensi yang dimiliki masyarakat, mewujudkan jati diri secara maksimal untuk bertahan dan mengembangkan diri secara mandiri. Pemberdayaan keluarga miskin tidak cukup dengan pemberian bantuan modal, tetapi dengan kebijakan yang lebih mendasar dan berorientasi pada rakyat. Untuk meningkatkan pendapatan masyarakat dilakukan upaya melalui pemberdayaan masyarakat dengan cara memanfaatkan lahan yang tersedia di lingkungan rumah tangga dengan menanam tanaman produktif. Hasil pengabdian menunjukkan bahwa kegiatan pemanfaatan lahan di lingkungan rumah tangga dengan penanaman cabe rawit mampu meningkatan pendapatan rumah tangga. Pemanfaatan lahan di lingkungan rumah tangga mampu membantu memecahkan masalah eknomi rumah tangga peserta kegiatan.

Impact of Covid 19 Confirmed Cases, Covid 19 Confirmed Death Cases and Financial Performance on Cumulative Abnormal Return (CAR) Restu Agusti; Pipin Kurnia; Edfan Darlis; Mudrika Alamsyah
Integrated Journal of Business and Economics (IJBE) Vol 5, No 3 (2021): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

This study aims to see the effect of the variable positive confirmed cases of covid 19, confirmed death cases of covid 19, return on assets (ROA), leverage, liquidity and company size (size) on cumulative abnormal returns (CAR) during the Covid 19 pandemic. Samples used in this research is purposive sampling. This research was conducted on LQ45 companies listed on the IDX in 2020 during the COVID 19 pandemic. The results of hypothesis testing in this study showed that Positive confirmed cases of Covid 19, Cases of death confirmed positive for Covid 19, Return on assets (ROA) and Company Size (Size) shows no effect on CAR but Leverage (DER) and Liquidity (CR) shows there are an effect on CAR.

Penganggaran Partisipatif dan Kinerja : Dimediasi oleh Self Efficacy Siti Samsiah; Della Hilia Anriva; Restu Agusti; Jeny Monika Putri
Akuntansi & Ekonomika Vol 11 No 2 (2021): 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.v11i2.2693

This study aims to find evidence that there is an effect of participatory budgeting with the performance of the Pekanbaru City Dinas Pekerjaan Umum Dan Penataan Ruang mediated by self-efficacy. In order to support the research evidence, the researchers distributed to the employees of the Pekanbaru City PUPR Office the number of research samples was 122 employees. The hypothesis with Partial Least Square SmartPLS 3 software shows evidence that participatory budgeting and self-efficacy have an influence on managerial performance testing, so the relationship between participatory budgeting also has an effect on self-efficacy. Further hypothesis testing evidence states that self-efficacy does not have a mediating role in the relationship between participatory budgeting and managerial performance.

DETERMINAN EFEKTIVITAS PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH (BLUD): DIMODERASI SISTEM PENGENDALIAN INTERN PEMERINTAH Mita Sandria; Restu Agusti; Adhitya Agri Putra
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 2 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

This study aims to determine the effect of the use of information technology, human resource competency, and functional oversight of the effectiveness of financial management of local public service agencies with the government's internal control system as a moderating variable. The data used in this study are primary data with questionnaires as instruments. The number of samples in this study were 112. However, only 92 (82,14%) respondents returned the questionnaire and could be processed. Data in this study were analyzed using the Structural Equation Modeling (SEM) model. Testing the hypothesis in this study using a significance level of 5% (0.05). The results of this study indicate that the use of information technology, human resource competencies, and functional oversight effect on the effectiveness of financial management of regional public service bodies and internal control systems can moderate the relationship of the use of information technology, human resource competencies, and functional oversight of the effectiveness of financial management bodies regional public services.

PENGARUH GAYA KEPEMIMPINAN, BUDAYA ORGANISASI, KOMPETENSI DAN RELIGIUSITAS TERHADAP KECURANGAN (FRAUD) APARATUR SIPIL NEGARA M. Haykal Daditullah Indrapraja; Restu Agusti; Nanda Fito Mela
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 2 (2021): 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/jc.2.2.166-183

Fraud is a case that often occurs in various organizations. The goal of this research was to look into and assess organizational characteristics such as leadership style and organizational culture, as well as human factors such as organizational dedication and religiosity, in order to protect the State Civil Apparatus against fraud (ASN).The population in this study is the State Civil Apparatus (ASN) of the Riau Province Government as many as 15,455. Purposive sampling was utilized, with the requirements for ASN being in a post and working for more than two years. Questionnaires were collected by sending questionnaires directly and some were sending questionnaires in the form of a google form. A total of 104 civil servants participated in this study and 100 questionnaires were processed. The results of multiple regression analysis with the help of SPSS 27 show that organizational culture and competence have an effect on ASN fraud in the Riau Provincial Government. However, leadership style and religiosity have no effect on cheating. The results of this study have a contribution to the government in reducing the occurrence of fraud.

PENYAJIAN LAPORAN KEUANGAN, SISTEM PENGENDALIAN INTERNAL DAN AKSESIBILITAS LAPORAN KEUANGAN PADA AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH Menrokis Purba; Restu Agusti; Rofika Rofika
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): 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/jc.2.3.418-434

This study aims to examine the effect of the presentation of financial statements, internal control systems and accessibility of financial reports on the accountability of regional financial management. The population in this study were 23 opd within the Pematangsiantar city government. The sampling technique used in this research is purposive sampling. The data were processed using SPSS version 25 and analyzed using multiple linear regression analysis. The dependent variable in this study is the accountability of regional financial management. The independent variables used in this study are the presentation of financial statements, the internal control system and the accessibility of financial statements. The results of this study indicate that the presentation of financial statements affects the accountability of regional financial management, the internal control system affects the accountability of regional financial management, the accessibility of financial reports affects the accountability of regional financial management.

Faktor-faktor yang Memoderasi Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran Mita Puspita Sari; Restu Agusti; Al Azhar L
Jurnal Kajian Akuntansi dan Auditing Vol. 15 No. 2 (2020): Oktober 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

This study aims to examine the effect of Budget Participation on Budgetary Slack with Information Asymmetry, Organizational Commitment, Group Cohesiveness and Environmental Uncertainty as a moderating variables. The population in this study was 22 OPD Kuantan Singing Regency. In this study, the sample used is the 66 respondents were selected using purposive sampling method. This study used primary data by dissemination of the questionnaires. Technical analysis for test hypothesis that used in this study are simple regression analysis and Moderated Regression Analysis (MRA). Data collected from 60 respondents subsequently data were analyzed with the help of SPSS software version 17.0 using descriptive statistical analysis and simple linear regression analysis to produce classical assumption tests, data analysis models, coefficient of determination and prove hypotheses. The results of partial and simultaneous research found that the budgetary participation variable in budgetary slack with information asymmetry, organizational commitment, group cohesiveness and environmental uncertainty as a moderating variable.

Indonesia Stock Market Reaction Before and After The Announcemnet of First COVID-19 Case Ades Kurnia; Restu Agusti; Julita Julita
AFEBI Accounting Review Vol 7, No 1 (2022)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v7i1.526

This study aims to analyze the effect of COVID-19, which announced on March 2nd, 2020 in Indonesia on abnormal return, volatility, trading volume and market capitalization of companies 10 days before and after the announcement. This type of research is an event study. The populations are 70 firms listed on the JII70 and 12 firms on SRI-Kehati on the Indonesian Stock Exchange and take all companies in the issuer under study as samples. Hypothesis testing will use the paired sample t-test for abnormal return and volatility variables then wilcoxon signed-rank test for trading volume and market capitalization variables. The results of the study show that there is no difference in abnormal return but there is a difference in volatility, trading volume and market capitalization before and after the announcement of COVID-19 in Indonesia.

ANALISIS RASIO KEUANGAN PADA BUMN DI MASA PANDEMI COVID 19 Asepma Hygi Prihastuti; Restu Agusti; Saipul Al Sukri
Jurnal Cakrawala Ilmiah Vol. 1 No. 4: Desember 2021
Publisher : Bajang Institute

Penelitian ini dilakukan untuk mengetahui kinerja keuangan perusahaan-perusahaan BUMN dimasa Pandemi Covid 19. Analisis data yang digunakan dalam penelitian ini adalah analisis statistik dekriptif dengan mengukur rasio-rasio keuangan perusahaan yaitu Rasio Likuiditas, Rasio Aktivitas, Rasio Solvabilitas dan Rasio Profitabilitas. Berdasarkan hasil analisis rasio keuangan pada perusahaan BUMN dimasa Pandemi Covid 19 dari rasio likuiditas, aktivitas, solvabilitas dan profitabilitas rata-rata perusahaan dikategorikan baik karena memiliki rasio diatas rata-rata industri lainnya. Tetapi terdapat beberapa perusahaan BUMN yang dimasa pandemi ini memiliki nilai rasio yang buruk dikarenakan adanya hutang yang besar yang melebihi nilai ekuitas dan aktivanya sebagai jaminan dalam pembayaran hutang.

Tax Avoidance Dipengaruhi Oleh Konservatisme Akuntansi Salwa Nazfa Syahrida; Restu Agusti
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.v15i2.5577

AbstrakPenelitian ini bertujuan untuk menguji pengaruh konservatisme akuntansi, sales growth, gender diversity dan karakteristik eksekutif dewan pada tax avoidance. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2016-2019. Sampel penelitian dipilih dengan menggunakan metode purposive sampling. Sampel yang terpilih dalam penelitian ini adalah sebanyak 15 perusahaan dan dipilih berdasarkan kriteria yang sudah ditentukan. Metode analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan konservatisme akuntansi secara simultan berpengaruh negatif terhadap tax avoidance. Sedangkan sales growth, gender diversity, dan karakteristik eksekutif dewan tidak berpengaruh terhadap tax avoidance.Kata Kunci: Konservatisme Akuntansi, Sales Growth, Gender Diversity, Karakteristik Eksekutif Dewan, Tax Avoidance AbstractThis study aims to examine the effect of accounting conservatism, sales growth, gender diversity and executive characteristic on tax avoidance.This population of this study is Mining Company listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. The research sample was selected using the purposive sampling method. The sample selected in this study was 15 companies and selected based on predetermined criteria. The data analysis method used is multiple linear regression. The result of the study show that accounting conservatism has negative effect on tax avoidance partially. Meanwhile, sales growth, gender diversity and executive characteristic have no effect on tax avoidance.Key words: conservatism, sales growth, gender diversity and executive characteristic on tax avoidance

Co-Authors Ades Kurnia Adhitya Agri Putra Al Azhar L Anriva, Della Hilia Armaini Azhari Azhari Edfan Darlis Jeny Monika Putri Julita Julita M. Haykal Daditullah Indrapraja Mela, Nanda Fito Menrokis Purba Mita Puspita Sari Mita Sandria Mudrika Alamsyah Pipin Kurnia Poppy Nurmayanti Prihastuti, Asepma Hygi rofika rofika Ruhul Fitrios Rusli Rusli Saipul Al Sukri Salwa Nazfa Syahrida Sem Paulus Silalahi Sem Silalahi Siti Samsiah Sri Muliyanti Supriono Supriono

Title

Found 15 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 15 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 15 Documents
Search