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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Agregasi Bilancia : Jurnal Ilmiah Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi dan Governance Bima Journal : Business, Management and Accounting Journal Jurnal Ekonomi dan Bisnis
Ruhul Fitrios
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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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

Abstract

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

Abstract

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.
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

Abstract

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

Abstract

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.
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

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
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

Abstract

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

Abstract

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.
Pelatihan dan Pendampingan Akuntansi Berbasis Web untuk Peningkatan Kinerja Usahawan Mikro Fitrios, Ruhul; Agusti, Restu; Rusli, Rusli; Silalahi, Sem
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i4.4327

Abstract

Sebagian besar UMKM belum memiliki pembukuan yang berdampak pada rendahnya kemampuan pengelolaan keuangan, dan tidak mampu mengembangkan usahanya. Pada bagian lain aplikasi akuntansi semakin berkembang dan memberikan kemudahan untuk mengelola keuangan penggunanya. Pengabdian ini dimaksudkan untuk memberikan bimbingan penggunaan aplikasi akuntansi berbasis web kepada entrepreneur usaha mikro.  Metode pengabdian dilakukan dengan menggunakan teknik pelatihan pendekatan kasuistis, dan pendampingan metode pergrup dan personal secara langsung mengenai objek usahawan. Aplikasi akuntansi berbasis web yang digunakan adalah aplikasi “SIAPIK”, sedangkan peserta pelatihan adalah usahawan mikro terpilih dengan kriteria tertentu, dengan jumlah peserta sebanyak 40 orang. Hasil pengabdian menunjukkan bahwa peserta memiliki minat sangat tinggi untuk mengikuti pelatihan, semua 40 peserta mengikuti pelatihan dan pendampingan fullclass menggunakan aplikasi SIAPIK berbasis android sampai dengan selesai. Sebanyak 17,5% peserta telah berhasil menerapkan aplikasi berbasis android untuk kegiatan usaha mereka sehari-hari, setelah mengikuti kegiatan pelatihan dan pendampingan fullclass. Namun hanya 7,5% peserta yang memanfaatkan pendampingan di lokasi usaha.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK UMKM DI KPP PRATAMA PEKANBARU TAMPAN) Suhendra, Bella; Ratnawati, Vince; Fitrios, Ruhul
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 1 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i1.1882

Abstract

ABSTRACT This study aims to examine and analyze the factors that influence taxpayer compliance. The sample in this study is the taxpayer of Micro, Small and Medium Enterprises (MSMEs) at KPP Pratama Pekanbaru Tampan. The sampling technique used the incidental sampling method and the determination of the number of samples in this study was calculated through the slovin formula obtained as many as 100 respondents. The data in this study used primary data directly through questionnaires and analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) using Warp-PLS software version 6.0 PLS. The results of this study show that tax incentives, tax benefits and willingness have a direct effect on taxpayer compliance, tax incentives and tax benefits have a direct effect on willingness, willingness to influence taxpayer compliance moderated by financial conditions, tax incentives and tax benefits have a direct effect on taxpayer compliance. indirectly through the will as a mediator. The implication of this research is to encourage the development of factors that affect taxpayer compliance. Keywords : Tax Incentives, Tax Benefits, Willingness, Financial Condition, Taxpayer Compliance ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh insentif pajak dan manfaat pajak terhadap kepatuhan wajib pajak dengan kemauan sebagai variabel mediasi dan kondisi keuangan sebagai variabel moderasi. Sampel dalam penelitian ini adalah Wajib Pajak Usaha Mikro, Kecil dan Menengah (UMKM) di KPP Pratama Pekanbaru Tampan. Teknik pengambilan sampel menggunakan metode insidental sampling dan penentuan jumlah sampel dalam penelitian ini dihitung melalui rumus slovin yang diperoleh sebanyak 100 responden. Data penelitian ini menggunakan data primer secara langsung melalui kuesioner dan dianalisis menggunakan Structural Equation Modeling-Partial Least Square (SEM-PLS) dengan menggunakan Software Warp-PLS versi 6.0 PLS. Hasil penelitian yang dilakukan menunjukkan insentif pajak, manfaat pajak dan kemauan berpengaruh secara langsung terhadap kepatuhan wajib pajak, insentif pajak dan manfaat pajak berpengaruh secara langsung terhadap kemauan, kemauan berpengaruh terhadap kepatuhan wajib pajak dengan dimoderasi oleh kondisi keuangan, insentif pajak dan manfaat pajak berpengaruh secara tidak langsung melalui kemauan sebagai pemediasi. Implikasi dari penelitian ini adalah mendorong untuk adanya pengembangan faktor-faktor yang mempengaruhi kepatuhan wajib pajak. Kata Kunci : Insentif Pajak, Manfaat Pajak, Kemauan, Kondisi Keuangan, Kepatuhan Wajib Pajak
DETERMINASI EFEKTIVITAS SISTEM INFORMASI AKUNTANSI: INTEGRASI MODEL TAM DAN TASK–TECHNOLOGY FIT Nur DP, Emrinaldi; Fitrios, Ruhul
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.746-764

Abstract

This study aims to analyze the factors influencing the effectiveness of Accounting Information Systems (AIS) in financial institutions by integrating the Technology Acceptance Model (TAM) and Task–Technology Fit (TTF) frameworks. TAM describes the acceptance of technology by users, while TTF describes the suitability of technology to the needs and complexity of the task. The research is motivated by the rapid digital transformation in Indonesia’s banking sector, particularly in Pekanbaru, which demands information systems that are both effective and adaptive to technological advances. Using a quantitative approach through surveys of bank employees, this study examines the effects of technological sophistication, task complexity, human resource competence, and user participation on AIS effectiveness. The results show that all four factors have a positive and significant influence on AIS effectiveness. Technological sophistication improves efficiency and reporting accuracy, task complexity drives the need for adaptive systems, human competence determines system implementation success, and user participation enhances system acceptance and utilization. Theoretically, this study strengthens the integration of TAM and TTF in explaining AIS effectiveness and provides practical implications for financial institutions to enhance digital readiness and human resource capabilities
Co-Authors Al Azhar L Amarina, Dina Dani Pratama Emrinaldi Nur DP Firdaus AR Gunasanti, Ursula Helmy, Muhammad Ridho Hernisa Soleha Ita, Masita Kamaliah Kamaliah, Kamaliah Lila Anggraini Mudrika Alamsyah Hasan Novita Indrawati Odiatma, Fajar R. Rusli Rahma, Audrey Dwi Restu Agusti Silalahi, Sem Suhendra, Bella Sumbari, Sakina Supriono Supriono Syafitri, Lidya Vince Ratnawati Zakya, Ismon Zulhelmy