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Kompetensi Pengguna dan Program Partnership dalam Mempengaruhi Pengambilan Keputusan melalui Implementasi Sistem Informasi Akuntansi Amarina, Dina; Fitrios, Ruhul; Supriono, Supriono
Jurnal Akuntansi dan Governance Vol 4, No 2 (2024): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.4.2.179-195

Objectives: This study seeks to validate the impact of user competency and partnership programs on decision-making through the implementation of an Accounting Information System (AIS).Design/method/approach: Employing a quantitative approach, the research focuses on Pekanbaru City Micro, Small, and Medium Enterprises (MSMEs), utilizing purposive sampling for sample selection. Primary data are collected through a questionnaire, and data analysis involves descriptive methods and Partial Last Square (PLS) data analysis.Results/findings: The study reveals that the knowledge and skills possessed by AIS users contribute to enhanced AIS application in MSMEs, facilitating the timely, routine, accurate, and comprehensive generation of financial information or reports aligned with user needs. The competence of AIS users also positively impacts decision-making, enabling MSMEs to establish goals, provide alternatives, minimize uncertainty, and evaluate decisions made. However, the partnership program associated with AIS in Pekanbaru City MSMEs is currently suboptimal, exhibiting no significant effect on AIS implementation.Theoretical contribution: This study explores the novel examination of the impact of a partnership program on decision-making through the implementation of an accounting information system..Practical contribution: The findings indicate that the existing partnership program does not influence AIS implementation. Thus, government or related institutions can enhance similar programs by prioritizing improvements in AIS implementation.Limitations: The study's limitations include the non-classification of MSMEs into micro, small, and medium categories during questionnaire distribution and a sample size comprising only 83%.

PENGARUH FREE CASH FLOW, LEVERAGE RATIO, PROFITABILITY RATIO DAN ASIMETRIS INFORMASI TERHADAP EARNING MANAGEMENT (Studi Empiris Perusahaan Nonmanufaktur Sektor Infrastuktur, Utilitas dan Transportasi yang terdaftar di Bursa Efek Indonesia Priode 2017-201 Ita, Masita; Fitrios, Ruhul; Odiatma, Fajar
I-Economics Vol 6 No 2 (2020): I-ECONOMIC: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieconomics.v6i2.7125

This study aims to determine (1) the effect of the free cash flow on the earning management (2) the effect of the leverage ratio on the the earning management (3) the effect of the profitability ratio on the the earning management (4) the effect of asymmetry information on the the earning management. the population of this study was nonmanufacturing sector utility, infrastructur and technology listed on the indonesian stock exchange in 2017 until 2019. The sample was chosen by purpose sampling method and obtained 31 companies with 71 observatio. the data used was secondary data obtained from www.idx.co.id. Data was analyzed by using panel data regression analysiswith spss 21. The result using partial test (t-test) showed that the variable free cash flow, profitability ratio, and asymetric information has effect on earning management with each level significance was 0.000, 0.021, dan 0.002. Unfortunately, this study failed to prove that the variable leverage ratio effect earning management with the level of singnificance was 0.090. Keyword: Free Cash Flow, Leverage Ratio, Profitability Ratio, Asymetric Information Earning Management.

Pendampingan Peningkatan Pengetahuan dan Keahlian Petani dalam Mengoptimalkan Produksi Nenas Melalui Pemasaran dan Analisis Harga Produk Khoiriyah, Mayla; Afifah, Ulfa; Satriwan, Raja Adri; Zarefar , Arumega; Zarefar , Atika; Oktari , Vera; Fitrios, Ruhul
JITER-PM (Jurnal Inovasi Terapan - Pengabdian Masyarakat) Vol. 2 No. 2 (2024): JITER-PM
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jiter-pm.v2i2.6354

This activity is carried out in the form of assistance so that the community's knowledge and expertise increase so that the community's pineapple production can be optimized through marketing and product price analysis. The service was carried out in Kualu Nenas Village, Kampar Regency. This is due to the ineffectiveness of marketing channels and the lack of knowledge and expertise of farmers in running effective and efficient pineapple derivative product business. This service is expected to contribute to increasing the productivity of pineapple farmers in Kualu Nenas Village, so that it can improve standard of living of the community. The output of this activity is a scientific articles and mass media publications.

PENGARUH KUALITAS SISTEM, KUALITAS INFORMASI KUALITAS SISTEM INFORMASI, KUALITAS LAYANAN INFORMASI, PERSEPSI KEMUDAHAN PENGGUNA, PERCEIVED USEFULNESS, DUKUNGAN TOP MANAGER, COMPUTER SELF-EFFICACY DAN KEMAMPUAN TEKNIS PERSONAL SISTEM INFORMASI AKUNTANSI TE Anggraini, Lila; Fitrios, Ruhul
Jurnal Ekonomi Dan Bisnis Vol 18 No 1 (2024): JEB Vol 18 No 1 Maret 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v18i1.77

This study aims to analyze the effect of information system quality, information service quality, perceived usefulness, top manager support, and technical capabilities of accounting information system personnel on user satisfaction of accounting information systems. The population in this study were 21,145 MSMEs in Pekanbaru City. The sampling technique used purposive sampling. Determination of the sample using the slovin formula so that a sample of 100 MSMEs was obtained with a total of 300 respondents. The data used is primary data and analyzed using the Structral Equation Model (SEM) with the SmartPLS analysis tool. The results of this study indicate that information system quality, information service quality, perceived usefulness, top manager support, and AIS personal technical ability affect AIS user satisfaction.

CLOUD COMPUTING SEBAGAI MEDIASI PENGARUH DUKUNGAN MANAJEMEN PUNCAK TERHADAP KINERJA ORGANISASI : CLOUD COMPUTING AS A MEDIATION OF THE INFLUENCE OF TOP MANAGEMENT SUPPORT ON ORGANIZATIONAL PERFORMANCE Syafitri, Lidya; Fitrios, Ruhul; Indrawati, Novita
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.3.388-406

The purpose of this study was to analyze the effect of top management support on organizational performance with cloud computing as a mediator so as to improve the performance of MSMEs to be more aware of the use of accounting information systems, especially the maximum use of cloud computing. This research was conducted at MSMEs registered at the Pekanbaru City Cooperative and MSME Office. With a total sample in this study of 189 MSMEs selected from a population of 13,540 MSMEs registered at the Pekanbaru Cooperative Office using a survey method, sampling using the Hair formula and questionnaires distributed to MSME executives/owners both offline and online. The sampling technique used convenience sampling technique. Furthermore, the data analysis technique uses the SmartPLS 3 application. The results showed that (1) Top management support affects organizational performance, (2) Cloud computing affects organizational performance, (3) Top management support affects cloud computing, (4) Cloud computing mediates top management support on organizational performance.

Impact of Organizational Readiness, Management Support, and Fintech on MSMEs Supply Chain Performance M. Hatta, Zulhelmy; Firdaus AR; Ruhul Fitrios; Dani Pratama
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 3 (2025): December 2024 - March 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i3.4518

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in Indonesia’s eco-nomic stability, as demonstrated by their resilience during the 1998 economic crisis. This study examines the influence of organizational readiness, top management support, and financial technology on the supply chain performance of MSMEs in Pekanbaru, with the success of Accounting Information Systems (AIS) serving as a mediating factor. A pur-posive sample of 190 MSMEs was analyzed using Structural Equation Modeling-Par-tial Least Squares (SEM-PLS). The findings indicate that organizational readiness, top management support, and the success of Accounting Information Systems significantly enhance supply chain performance. In contrast, financial technology does not have a di-rect impact on supply chain performance. However, organizational readiness, top man-agement support, and financial technology all positively contribute to the success of Ac-counting Information Systems. Theoretical implications of this study reinforce the Re-source-Based View (RBV) and the DeLone & McLean Information System Success Model, emphasizing the importance of organizational readiness and top management support in improving supply chain performance through the success of Accounting In-formation Systems. Additionally, this research contributes to the literature on financial technology within the framework of the Technology Acceptance Model (TAM), high-lighting its potential to enhance supply chain integration and efficiency in MSMEs. These insights provide practical strategies for MSMEs to optimize their supply chain management by effectively leveraging organizational and technological resources.

Impact of Organizational Readiness, Management Support, and Fintech on MSMEs Supply Chain Performance M. Hatta, Zulhelmy; Firdaus AR; Ruhul Fitrios; Dani Pratama
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 3 (2025): December 2024 - March 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i3.4518

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in Indonesia’s eco-nomic stability, as demonstrated by their resilience during the 1998 economic crisis. This study examines the influence of organizational readiness, top management support, and financial technology on the supply chain performance of MSMEs in Pekanbaru, with the success of Accounting Information Systems (AIS) serving as a mediating factor. A pur-posive sample of 190 MSMEs was analyzed using Structural Equation Modeling-Par-tial Least Squares (SEM-PLS). The findings indicate that organizational readiness, top management support, and the success of Accounting Information Systems significantly enhance supply chain performance. In contrast, financial technology does not have a di-rect impact on supply chain performance. However, organizational readiness, top man-agement support, and financial technology all positively contribute to the success of Ac-counting Information Systems. Theoretical implications of this study reinforce the Re-source-Based View (RBV) and the DeLone & McLean Information System Success Model, emphasizing the importance of organizational readiness and top management support in improving supply chain performance through the success of Accounting In-formation Systems. Additionally, this research contributes to the literature on financial technology within the framework of the Technology Acceptance Model (TAM), high-lighting its potential to enhance supply chain integration and efficiency in MSMEs. These insights provide practical strategies for MSMEs to optimize their supply chain management by effectively leveraging organizational and technological resources.

ANALISIS MODEL FRAUD HEXAGON DALAM MENDETEKSI POTENSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMN : ANALYSIS OF FRAUD HEXAGON TO DETECT FRAUD ON FINANCIAL STATEMENT Sumbari, Sakina; Kamaliah, Kamaliah; Fitrios, Ruhul
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

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

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

PENGARUH PELATIHAN PENGGUNA DAN KEPEMIMPINAN KEWIRAUSAHAAN TERHADAP KINERJA ORGANISASI DENGAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI SEBAGAI PEMEDIASI: THE INFLUENCE OF USER TRAINING AND ENTREPRENEURIAL LEADERSHIP ON ORGANIZATIONAL PERFORMANCE WITH THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS AS A MEDIATOR Helmy, Muhammad Ridho; Fitrios, Ruhul; Supriono, Supriono
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.52-71

This study aims to determine the effect of User Training and Entrepreneurial Leadership on Organizational Performance with the Implementation of Accounting Information Systems as a mediator for Small Businesses in the North Coast of Riau Province. The research method used is a quantitative research method. The population of this study is all Small Businesses in the North Coast of Riau Province. In this study, the data needed for the entire population sampled were 396 small businesses. The data analysis used in this study is Smart PLS. The results of this study indicate that User training, entrepreneurial leadership has an influence on the implementation of accounting information systems, User training, entrepreneurial leadership, and implementation of accounting information systems has an influence on organizational performance, the role of implementation of accounting information systems is able to mediate the effect of user training and entrepreneurial leadership on organizational performance.

KESUKSESAN APLIKASI PELAPORAN KEUANGAN DAN KINERJA ORGANISASI OPD KOTA/KABUPATEN DI PROVINSI RIAU Gunasanti, Ursula; Fitrios, Ruhul; L, Al Azhar; Zakya, Ismon
Jurnal Agregasi Vol 10 No 1 (2022)
Publisher : Prodi Ilmu Pemerintahan FISIP Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/agregasi.v10i1.5670

This study aims to determine the effect of organizational culture and organizational commitment on the success of financial reporting applications/accounting information systems (AIS) and organizational performance. The population of this research is RAO (Regional Apparatus Organization) city / regency in the northern coastal area of Riau Province. The sample selection used proportional stratified random sampling and obtained a total sample size of 104 OPDs and 262 respondents returned the questionnaire. The data analysis used in this research is Smart PLS. The results show that 1) organizational culture affects the success of financial reporting applications, 2) organizational culture affects organizational performance, 3) organizational commitment has no affect on the success of financial reporting applications, 4) commitment organizational has no affect on organizational performance, 5) the success of financial reporting applications affects organizational performance. The results of this study indicate the importance of developing a strong organizational culture to increase the success of financial reporting applications to support organizational performance. In addition, a strong organizational culture can directly strengthen organizational performance.

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