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All Journal Daya Saing : Jurnal Ilmu Manajemen Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Ekonomika IJEBA (International Journal of Economic, Business & Applications) Bilancia : Jurnal Ilmiah Akuntansi Diklat Review : Jurnal manajemen pendidikan dan pelatihan Management Studies and Entrepreneurship Journal (MSEJ) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Jurnal Sistem Informasi, Akuntansi dan Manajemen Journal of Education Transportation and Business
Nasrizal Nasrizal
Universitas Riau
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Pelatihan Akuntansi Keuangan Lembaga Bagi Guru Smk Dalam Menyiapkan Tenaga Operator Keuangan Desa Dalam Masa Pandemi (Mgmp Akuntansi Kota Pekanbaru) Gusnardi Gusnardi; Amir Hasan; Suarman Suarman; Nasrizal Nasrizal; RM Riadi
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.v4i2.2117

Abstract

These service activities are aimed at; 1) provide insight into knowledge about institutional financial accounting, 2) Provide insight into knowledge about the importance of teacher understanding and mastery of institutional financial accounting material, 3) Provide the ability to develop personnel and knowledge of institutional financial accounting by seeking information related to the material, and 4) Providing provisions to Pekanbaru City Accounting MGMP teachers regarding learning models that can be carried out by teachers online, for example using google classrooms, zoom meetings, google meetings. The method of approach that will be taken to complete this program is to use the method of lectures, tutorials, and discussions. This training for teachers was held for 5 days in 5 different SMKs in Pekanbaru City. From this training, it is hoped that SMK teachers will be able to educate financial accounting institutions, especially village financial accountants, using online media, so that they can use this training as a means of ongoing training during the Covid-19 pandemic.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN PADA UNIT KERJA MAHKAMAH AGUNG DI WILAYAH RIAU DAN KEPRI DENGAN KOMITMEN ORGANISASI SEBAGAI FAKTOR MODERASI M. Irwan Tofani; Amir Hasan; Nasrizal Nasrizal
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 2 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

This study aims to prove The Influence of The Workload, Utilization of information Technology, Planning, Administration, Human Resources, and Procurement of Goods and Services Towords Budgeting Absorption with Organizational Commitment as a Moderating Factor. This type of research was carried out in The District Court and The Religious Court in The Jurisdiction of Riau Supreme Court and The Riau Riligioues Supreme Court. This research was a survey research by census method, while the distribution technique used a questionnaire distributed to The Mandate of Budget Users, Resolve Making Officer, Tresures of Expenditure and Goods, Service Procurement Officer at the District Courts and The Religious Courts in The Jurisdiction Of Riau Supreme Court and The Riau Religius Supreme Court and Riau Island, Total questionnaires distributed were 165 as many as 138 were returned questionnaires. Data analysis was performed by examining the Stuctural Equation Model (SEM) method based on Partial Least Squares (PLS). From the test values of each independent variable on the dependent variable the end result was Utilization of Information Technologi, Planning, Administration, Human Resources, and Procurement of Goods and Service Towords Budgeting Absorption, While The Workload does not affect Budgeting Absorption. The Commitment of Management Also has a significant effect on Budgeting Absorption, The Commitment of Management was able to influence the relationship of Human Resouces to Budgeting Absorption, but could not strengthen the relationship between the outlining and budgeting absorption.The results also showed that R2 was 0,642 which explained that the percentage contribution of the influence of the independent variable ( The Utilization of Information Technology, The Outlining, The Management, The Human Resources, and The Procurement of Goods and Service ) to the dependent variable ( Budgeting Absorption) was 64,2 % while the rest 35,8 % was influenced by other variables that were not included in this study. Penelitian ini bertujuan untuk membuktikan pengaruh Beban Kerja, Pemanfaatan Tekhnologi Informasi, Perencanaan, Administrasi, Sumber Daya Manusia, Dan Pengadaan Barang Dan Jasa Terhadap Penyerapan Anggaran dengan Komitmen Organisasi Sebagai Faktor Moderasi. Penelitian ini dilakukan pada Pengadilan Negeri dan Pengadilan Agama di Wilayah Hukum Pengadilan Tinggi Riau dan Pengadilan Tinggi Agama Riau. Penelitian ini merupakan penelitian survey dengan metode sensus, sedangkan teknik penyebarannya menggunakan kuesioner yang disebarkan kepada kepada Kuasa Pengguna Anggaran (KPA), Pejabat Pembuat Komitmen (PPK), Pejabat Penandatangan Surat Perintah Membayar (PPSPM), Bendahara Pengeluaran dan Pejabat Penggadaan Barang/Jasa pada Pengadilan Negeri dan Pengadilan Agama di Wilayah Hukum Pengadilan Tinggi dan Pengadilan Tinggi Agama Riau dan Kepri, kuesioner yang disebarkan 165, sebanyak 138 kuesioner yang kembali. Analisis data dilakukan dengan pengujian metode Struktural Equation Model (SEM) berbasis Partial Least Squares (PLS. Dari nilai uji masing-masing variabel independen terhadap variabel dependen memperoleh hasil bahwa Pemanfaatan Tekhnologi Informasi, Perencanaan, Administrasi, Sumber Daya Manusia, Dan Pengadaan Barang Dan Jasa berpengaruh terhadap Penyerapan Anggaran, sedangkan Beban Kerja tidak berpengaruh terhadap Penyerapan Anggaran. Komitmen Organisasi juga pengaruh signifikan terhadap penyerapan anggaran, Komitmen Organisasi mampu mempengaruhi hubungan sumber daya manusia terhadap penyerapan anggaran, namun tidak bisa memperkuat hubungan antara perencanaan terhadap penyerapan anggaran. Hasil penelitian juga menunjukkan hasil dimana R2 sebesar 0.642 dimana ini menjelaskan bahwa persentase sumbangkan pengaruh variabel independen (Beban Kerja, Pemanfaatan Tekhnologi Informasi, Perencanaan, Administrasi, Sumber Daya Manusia, Dan Pengadaan Barang Dan Jasa terhadap variabel dependen (Penyerapan Anggaran.
PENGARUH GAYA KEPEMIMPINAN, PENGEMBANGAN MUTU KARYAWAN, DAN BUDAYA ORGANISASI TERHADAP PENCEGAHAN KECURANGAN: EFEKTIVITAS PENGENDALIAN INTERNAL SEBAGAI VARIABEL PEMODERASI (STUDI PADA PERBANKAN BUMN DI PEKANBARU) Rezca Setiawan; Andreas Andreas; Nasrizal Nasrizal
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 3 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

This study aims to analyze the influence of leadership style, employee quality development, and organizational culture on fraud prevention with the effectiveness of the control system as a moderating variable. This research was conducted at state-owned banks in the city of Pekanbaru with a sample of back office employees totaling 100 people. Data collection method is to use a questionnaire list. While the method of data analysis uses multiple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that leadership style, employee quality development, and organizational culture influence fraud prevention. then the effectiveness of the internal control system only moderates the leadership style and organizational culture of fraud prevention. thus the internal control effectiveness variable cannot moderate the development of employee quality towards fraud prevention. Penelitian ini bertujuan untuk menganalisispengaruh gaya kepemimpinan, pengembangan mutu karyawan, dan budaya organisasi terhadap pencegahan kecurangan dengan efektivitas sistem pengendalian sebagai variabel pemoderasi. Penelitian ini dilakukan di perbankan BUMN yang ada di kota Pekanbaru dengan sampel pegawai back office sebanyak 100 orang. Metode pengumpulan data adalah dengan menggunakan daftar kuesioner.Sedangkan metode analisis data dengan menggunakan analisis regresi linear berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa gaya kepemimpinan, pengembangan mutu karyawan, dan budaya organisasi berpengaruh terhadap pencegahan kecurangan. kemudian efektivitas sistem pengendalian internal hanya memoderasi gaya kepemimpinan dan budaya organisasi terhadap pencegahan kecurangan. dengan demikian maka variabel efektivitas pengendalian internal tidak dapat memoderasi pengembangan mutu karyawan terhadap pencegahan kecurangan.
PENGARUH KUALITAS APARATUR, REGULASI, SISTEM INFORMASI MANAJEMEN, SISTEM PENGENDALIAN INTERN TERHADAP EFEKTIVITAS MANAJEMEN ASET TETAP DI PEMERINTAH KABUPATEN BENGKALIS DENGAN KOMITMEN PIMPINAN SEBAGAI VARIABEL MODERASI Ria Eka Yuliana; Taufeni Taufik; Nasrizal Nasrizal
Bilancia : Jurnal Ilmiah Akuntansi Vol 5 No 2 (2021): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Abstract

The purpose of this study was to examine and analyze the influence of the quality of the apparatus, regulations, management information systems, internal control systems on the effectiveness of fixed asset management with leadership commitment as a moderating variable. The population in this study was the Regional Apparatus Organization (OPD) within the Bengkalis District Government. The entire population came from 49 Regional Apparatus Organizations (OPD) in the Bengkalis Regency Government. The sampling technique used was purposive sampling method, the total sample to be used as respondents from each OPD in this study amounted to 46 DPOs, the sample criteria used in this study were OPDs which regulate the problem of fixed asset management. Respondents in this study amounted to 138 people from each OPD amounting to 3 people. The type of data used in this study is to use primary data, namely by using a questionnaire. Data analysis to test the hypothesis using multiple regression analysis (multiple regression analysis) and Moderated Regression Analysis (MRA). The results showed that: Apparatus quality affects the effectiveness of fixed asset management, regulations affect the effectiveness of fixed asset management, management information systems affect the effectiveness of fixed asset management, internal control systems affect the effectiveness of fixed asset management, leadership commitment moderates the effect of apparatus quality on effectiveness fixed asset management, commitment from the leadership to moderate the influence of regulations on the effectiveness of fixed asset management, commitment from the leadership to moderate the influence of the management information system on the effectiveness of fixed asset management, commitment from the leadership to moderate the influence of the internal control system on the effectiveness of fixed asset management. Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh kualitas aparatur, regulasi, sistem informasi manajemen, sistem pengendalian intern terhadap efektivitas manajemen aset tetap dengan komitmen pimpinan sebagai variabel moderasi. Populasi dalam penelitian ini adalah Organisasi Perangkat Daerah (OPD) di lingkup Pemerintah Daerah kabupaten Bengkalis. Seluruh populasi berasal dari 49 Organisasi Perangkat Daerah (OPD) pada Pemerintah Kabupaten Bengkalis. teknik pengambilan sampel yang digunakan adalah metode purposive sampling, kriteria sampel yang digunakan dalam penelitian ini adalah OPD yang mengatur masalah pengelolaan aset tetap. Total sampel yang akan dijadikan responden dari masing-masing OPD pada penelitian ini berjumlah 46 OPD. Responden dalam penelitian ini berjumlah 138 orang dari masing-masing OPD berjumlah 3 orang. Jenis data yang digunakan dalam penelitian ini adalah menggunakan data primer, yaitu dengan menggunakan kuesioner. Analisis data untuk menguji hipotesis menggunakan analisis regresi berganda (multiple regression analysis) dan Moderated Regression Analysis (MRA). Hasil Penelitian menunjukkan bahwa: Kualitas aparatur berpengaruh terhadap efektivitas manajemen aset tetap, regulasi berpengaruh terhadap efektivitas manajemen aset tetap, sistem informasi manajemen berpengaruh terhadap efektivitas manajemen aset tetap, sistem pengendalian intern berpengaruh terhadap efektivitas manajemen aset tetap, komitmen pimpinan memoderasi pengaruh kualitas aparatur terhadap efektivitas manajemen aset tetap, komitmen pimpinan memoderasi pengaruh regulasi terhadap efektivitas manajemen aset tetap, komitmen pimpinan memoderasi pengaruh sistem informasi manajemen terhadap efektivitas manajemen aset tetap, komitmen pimpinan memoderasi pengaruh sistem pengendalian intern terhadap efektivitas manajemen aset tetap.
PENGARUH DUKUNGAN MANAJEMEN PUNCAK, DUKUNGAN LEGISLATIF, SUMBER DAYA MANUSIA (SDM) TERHADAP IMPLEMENTASI SISTEM INFORMASI PERENCANAAN PADA PROVINSI RIAU DENGAN KETERSEDIAAN ANGGARAN SEBAGAI VARIABEL INTERVENING Guslidiawati Guslidiawati; Nasrizal Nasrizal; Rasuli Rasuli
Jurnal Daya Saing Vol 7 No 1 (2021)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v7i1.590

Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh dukungan manajemen puncak, dukungan legislatif, sumber daya manusia (SDM), terhadap implementasi sistem informasi perencanaan pada pemerintah Provinsi Riau dengan ketersediaan anggaran sebagai variabel intervening. Penelitian ini merupakan penelitian deskriptif dengan menggunakan pendekatan kuantitatif. Populasi penelitian ini adalah seluruh organisasi perangkat daerah (OPD) yang berada di Provinsi Riau. Responden penelitian ini adalah fungsi perencanaan di masing-masing perangkat daerah pada OPD yang berada di Kota Pekanbaru. Berdasarkan pendekatan sampling jenuh, diperoleh sampel sebanyak 144 responden. Data kemudian dianalisis dengan menggunakan SmartPLS versi 3.2.1.m3. Hasil dari penelitian ini adalah terbukti bahwa dukungan manajemen puncak, dukungan legislatif dan sumber daya manusia (SDM) berpengaruh signifikan terhadap implementasi sistem informasi perencanaan melalui ketersediaan anggaran sebagai intervening pada pemerintah Provinsi Riau.
PENGGUNAAN ALTMAN Z-SCORE, SPRINGATE, DAN ZMIJEWSKI DALAM MEMPREDIKSI KEBANGKRUTAN BUMN DI INDONESIA Putri Arai; Nasrizal Nasrizal; Pipin Kurnia
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.2.3.483-505

Abstract

This study aims to determine and analyze (1) the diffrences among Altman Z-Score, Springate, and Zmijewski models to predict bankruptcy, (2) the most accurate model to predict bankruptcy in State-owned Companies listed on the Indonesia Stock Exchange (IDX). The research method uses is a quantitative research method with secondary data in the form of financial reports during 2014-2018 accessed on www.idx.co.id and companies website. The population in this study are state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018 period. With the sample are 19 companies selected using purposive sampling method. The data analysis method using the Altman Z-Score, Springate, and Zmijewski formulas, with Microsoft Excel 2010 as a calculation tool. The results of this study is indicate that there are differences between the Altman Z-Score, Springate, and Zmijewski models in predict bankruptcy in state-owned companies listed on the IDX because each model uses different financial ratios. The most accurately model to predicts the bankruptcy of state-owned companies is the Zmijewski model.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN PERKEBUNAN DI INDONESIA DAN MALAYSIA: FACTORS AFFECTING THE DISCLOSURE OF BIOLOGICAL ASSETS IN PLANTATION COMPANIES IN INDONESIA AND MALAYSIA Oetari Afrilia Ulfa; Nasrizal Nasrizal; Susilatri Susilatri; Pipin Kurnia
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): 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.3.1.83-100

Abstract

The purpose of this research is to evaluate and assess the impact of biological asset intensity, company size, KAP type, and profitability on the disclosure of biological assets by plantation companies listed on the Indonesian Stock Exchange and Malaysia Stockbiz between 2016 and 2018. The method used in this study is the method of documentation observation of the sample determined using purposive sampling method. The total samples of this study were 15 samples Indonesian plantation companies and 25 samples Malaysian plantation companies. Hypothesis testing is carried out by using multiple linear regression analysis techniques with the statistical test instrument by using SPSS 25. The results show that biological asset intensity and profitability have an effect on the disclosure of biological assets. Meanwhile, company size and type of KAP have no effect on the disclosure of biological assets in Indonesian plantation companies. Furthermore, in Malaysian plantation companies show that biological asset intensity affects the disclosure of biological assets. Meanwhile, company size, type of KAP and profitability have no effect on disclosure of biological assets.
Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah dan Peran Auditor Internal terhadap Kualitas Laporan Keuangan Daerah (Studi Empiris pada OPD Kabupaten Rokan Hilir) Dewi Astri Sasmita; Nasrizal Nasrizal; M Rasuli
Jurnal Kajian Akuntansi dan Auditing Vol. 15 No. 2 (2020): Oktober 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (981.792 KB) | DOI: 10.37301/jkaa.v15i2.28

Abstract

This research was conducted to examine whether the factors of human resource competency, the application of regional financial accounting systems and the role of internal auditors affect the quality of regional financial reports. The study was conducted on officials and employees OPD at the District Rokan Hilir. To examine this reserch’s hypothesis, the author uses the multiple regression analysis by using SPSS version 21.0. The results of this study reveal that there is a positive effect on the variables of competence in human resources, the application of regional financial accounting systems and the role of internal auditors on the quality of regional financial reports.
The Effect of Audit Tenure, Invesment Opportunity Set and Accounting Conservatism Towards Earning Quality with Managerial Ownership As Moderating Variable Zubaidah Zubaidah; Nasrizal Nasrizal
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 4, No 2 (2019)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (539.885 KB) | DOI: 10.31258/ijeba.4.2.1-17

Abstract

This research aims to analyze the influence of audit tenure, investments opportunity set and the conservatism accounting to the quality of earning, as well as to know whether managerial ownership moderate relation between audit tenure, investment opportunity set and accounting conservatism towards the quality of earning. This research is a quantitative study using secondary data sourced from the company's financial statements published through the website https://www.idx.co.id. The population in this research were companies listed on the Indonesia stock exchange with a population target of LQ 45 company in 2015-2017. Sampling techniques used purposive sampling methods that produce as many as 23 company. Data processing used multiple linear regression analysis techniques and moderated regression analysis with the help of SPSS program version 22. The results showthat : 1).  Audit Tenure, Invesment Opportunity Set and accounting conservatism it affects the quality of earning; 2). Managerial ownership moderate the relationship between Audit tenure and accounting conservatism on earning quality; 3) Managerial ownership does not moderate the relationship between the Invesment Opportunity Set to the quality of earning
The Effect of Market Timing Ability, Stock Selection Skill and Risk Levels on Sharia Stock Mutual Funds Performance with The Inflation Level as A Variable of Conditional and Unconditional Models in Period 2015-2017 Dona Merti; Emrinaldi Nur; Nasrizal Nasrizal
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 4, No 2 (2019)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.805 KB) | DOI: 10.31258/ijeba.4.2.74-86

Abstract

The research aims to examine The Influence of market timing, stock selection skill and level risk to performance of equity funds with inflation as intervening variable. Object of thisresearch are secondary data is data that NAB is a sample of 2015-2017 in the form of daily data which are sixty data of equity funds. That data are analyzed by multiple regression method and SPSS program version 21. The variables were examined are influence of market timing,stock selection skill and level risk to performance of equity funds with inflation as intervening variable. The results of this research showed that market timing ability, stock selection skill and level riskhave effect to inflationwith significance, market timing, stock selection skill and level risk also have effect to performance of equity funds with significance, but with inflation as intervening variable only market timinghas an effect to performance of equity funds neither for stock selection skill to performance of equity funds. The results of this research also showed that the significance is under 0,05, which means the effect is well-strong. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain  dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study as fund size and level return.
Co-Authors Adhitya Agri Putra Adhitya Hadhi Pratama Adry Melani Sihotang Amir Hasan Andreas Andreas Dewi Astri Sasmita Dewi Sartikah Putri Harahap Dona Merti Emrinaldi Nur Guslidiawati Guslidiawati Gusnardi Gusnardi Indrawati, Novita Julita Julita Kamaliah Kamaliah M. Irwan Tofani M. Rasuli Monica Monica Nia Paramitha Putri Sinaga Nita Wahyuni Oetari Afrilia Ulfa Pipin Kurnia Putri Arai Rasuli Rasuli Rezca Setiawan Rheny Afriana Hanif Ria Eka Yuliana Risa Putri Anggraini Nasution RM Riadi Siti Hanifa Sandri Suarman Susilatri Susilatri Taufeni Taufik Yesi Mutia Basri Yuliana Yuliana Yuswanita, Lativa Zubaidah Zubaidah