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PENGARUH KEAHLIAN PROFESIONAL, KECERMATAN PROFESIONAL, TEKANAN ANGGARAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN DENGAN SKEPTISME PROFESIONAL SEBAGAI VARIABEL MODERASI (STUDI BPK RI PERWAKILAN PROVINSI RIAU) Rudi Syaf Putra; Andreas Andreas; Hardi Hardi
Jurnal Ekonomi Vol 24, No 3 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk menguji dan menganalisa pengaruh KeahlianProfesional, Kecermatan Profesional, Tekanan Anggaran Waktu terhadapPendeteksian kecurangan, dengan Skeptisme Profesional sebagai variabelmoderasi.Populasi dari penelitian ini adalah auditor pemerintah (auditor eksternal) yangbekerja di BPK RI. Target Populasi yang di ambil adalah BPK RI PerwakilanProvinsi Riau dengan jumlah sampel dalam penelitian ini adalah 57 responden.Dilakukan uji interaksi untuk menguji variabel moderating yang berupa skeptismeprofesional auditor dengan menggunakan Moderated Regression Analysis (MRA)Hasil penelitian menunjukan bahwa hanya variabel Tekanan anggaran Waktuyang tidak berpengaruh terhadap Pendeteksian kecurangan. SkeptismeProfesional mampu memoderasi semua variabel independen.

Analisis Kontribusi Pajak Hiburan Bioskop pada Pendapatan Asli Daerah Kota Pekanbaru Rahmat Fauzi; Annie Mustika Putri; Rudi Syaf Putra
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3365

The purpose of this research is to determine the contribution of Cinema Entertainment Tax revenue to Regional Original Income, the impact of Government Regulation Number 21 of 2020 on cinema business actors, the obstacles and efforts faced by the Pekanbaru City Regional Revenue Agency on Cinema Entertainment Tax revenue. This research method uses qualitative methods. Data collection used interviews and documentation at the Pekanbaru City Regional Revenue Agency. The results of the interviews I have conducted show that the contribution to Cinema Entertainment Tax in 2020 - 2022 is based on justification in the good category. The efforts made by the Pekanbaru City Regional Revenue Agency to increase cinema entertainment tax revenues are firstly intensification, for those who have not registered, we will register them. secondly, for those who have registered, their tax payments will be seen, if they do not match the real conditions, a tab device will be installed. thirdly digitization and elimination of fines.

Determinan Penggunaan E-Money Pada Konsumen Pt. Indomarco Adi Prima Cabang Pekanbaru Anisya Anisya; Adriyanti Agustina Putri; Rudi Syaf Putra
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2495

This study aims to examine the effect of perceived usefulness, perceived ease of use, perceived risk, and perceived trust on the use of e-money among consumers at PT. Indomarco Adi Prima Pekanbaru Branch. In this study the method used for data collection was a questionnaire. The population in this study are Indomarco consumers who use e-money Indomarco Apps at PT. Indomarco Adi Prima Pekanbaru Branch. Sampling using random sampling method, with a total sample of 294 respondents. This research is a quantitative study with the data obtained processed using IBM Statistics SPSS 26. The results of the study indicate that the variables perceived benefits, perceived convenience, perceived risks, and perceived trust partially affect the variable use of e-money.

Determinan Penggunaan E-Money Pada Konsumen Pt. Indomarco Adi Prima Cabang Pekanbaru Anisya Anisya; Adriyanti Agustina Putri; Rudi Syaf Putra
EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 1 (2023): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i1.1225

This study aims to examine the effect of perceived usefulness, perceived ease of use, perceived risk, and perceived trust on the use of e-money among consumers at PT. Indomarco Adi Prima Pekanbaru Branch. In this study the method used for data collection was a questionnaire. The population in this study are Indomarco consumers who use e-money Indomarco Apps at PT. Indomarco Adi Prima Pekanbaru Branch. Sampling using random sampling method, with a total sample of 294 respondents. This research is a quantitative study with the data obtained processed using IBM Statistics SPSS 26. The results of the study indicate that the variables perceived benefits, perceived convenience, perceived risks, and perceived trust partially affect the variable use of e-money.

Determinasi Kemampuan Auditor Dalam Mendeteksi Kecurangan Rudi Syaf Putra; Armel, R. Septian
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 01 (2025): AKUBIS - Juni - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i01.2653

The rapid advancement of technology has provided various conveniences for humanity. However, these conveniences have also prompted some individuals to engage in fraudulent activities for personal or group gain. Therefore, fraud detection by auditors is crucial to prevent such misconduct. This study employs a quantitative approach to analyze the partial effects of professional skepticism, independence, auditor experience, competence, and audit training on auditors' ability to detect fraud. The sample for this research consists of 76 auditors, selected using a Non-Probability Sampling technique. Data were collected through the distribution of questionnaires directly to auditors at the Representative Office of BPKP in Riau Province. Data analysis was conducted using validity and reliability tests, classical assumption tests, linear regression tests, and t-tests. The data processing was performed using SPSS. The results indicate that auditor experience and audit training do not significantly influence auditors' ability, while competence significantly impacts auditors' ability to detect fraud

Analisis Mekanisme Administrasi Pengenaan Pajak Pertambahan Nilai (PPN) Wajib Pajak Badan pada Sistem Coretax oleh Kantor Konsultan Pajak Abdul Rachman Fajar Fajar; Rudi Syaf Putra
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i1.4765

The Coretax Administration System is a new innovation in the field of taxation that utilizes cutting-edge technology to update and simplify the management of tax administration. It is hoped that this system will be able to unite various aspects of tax administration starting from the registration process, payment of tax obligations, submission of reports, to law enforcement into one more integrated and efficient platform. This research was conducted with the aim of examining how the VAT Management mechanism is applied to Corporate Taxpayers using the Coretax system. at the Abdul Rachman Tax Consultant Office. This study specifically highlights PT. DNG, a company that acts as a corporate taxpayer client and has been registered as a Taxable Entrepreneur (PKP). The approach used in this study is qualitative, by collecting data through direct observation, interviews, and document analysis. The findings of this study reveal that the implementation of VAT imposition administration by PT. DNG through the Coretax system at the Abdul Rachman Tax Consultant Office runs smoothly and is consistent with applicable tax regulations. The use of the Coretax system significantly simplifies the tax administration workflow, starting from entering the account of the person in charge (PIC), the process of creating and uploading invoices, reporting Periodic Tax Returns, to completing VAT payments.

Faktor - Faktor yang Mempengaruhi Kemampuan Auditor dalam Mendeteksi Kecurangan Dhea Lathifah Aisyahakim; Linda Hetri Suriyanti; Rudi Syaf Putra
EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.3925

In the rapid development of the era that provides convenience to humans through technology. However, with the convenience obtained, some people commit fraud for personal or group gain, so to prevent fraud, fraud detection needs to be carried out by auditors. This study is a quantitative study that aims to determine whether professional skepticism, independence, auditor experience, competence, and audit training have a partial influence on the auditor's ability to detect fraud. The sample in this study was 76. The sample determination used the Non Probability Sampling technique. The data collection technique was by distributing and distributing questionnaires to the BPKP Riau Province Representative auditors directly. In analyzing this, validity and reliability tests, classical assumption tests, linear regression tests, and t tests were used. The research data processing used SPSS version 22. The results of the study showed that professional skepticism, independence, auditor experience, audit training did not affect the auditor's ability, and competence affected the auditor's ability to detect fraud.

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