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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi JISIP: Jurnal Ilmu Sosial dan Pendidikan
Rasuli Rasuli
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Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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FAKTOR–FAKTOR YANG MEMPENGARUHI KECENDERUNGAN MELAKUKAN FRAUD : ANALISIS PERSEPSI ASN KABUPATEN INDRAGIRI HULU Haeru Purwanto; Rita Anugerah; Rasuli Rasuli
Jurnal Ekonomi Vol 26, No 4 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (683.783 KB) | DOI: 10.31258/je.26.4.p.170-188

Abstract

This study aims to determine the effect of the pressure, opportunity, rationalization and capability factors on fraud in the government sector. The population in this study were all civil servants who worked in Regional Device Organizations in Indragiri Hulu Regency, totaling 32. The author took a sample of 5 people in each organization. Samples taken consist of Budget Users / Budget User Proxies, Finance subdivision heads, Financial Management Officials, Expenditures Treasurers, Treasurers and Goods Treasurers. The data analysis technique used in this study is a Structural Equation Modeling analysis technique.The results of this research are that pressure, opportunity and capability have a positive and significant effect on fraud in the government sector of Indragiri Hulu Regency. While rationalization has a negative and significant effect on fraud in the government sector of Indragiri Hulu Regency. There are still weaknesses in the use of internal control systems due to limited information and time, due to environmental pressure, or due to limited ability; collusion or negative collaboration of a group of people and intentional violations by superiors. Often the occurrence of unethical behavior in the form of the use of official vehicles for personal use, there are officials who use positions to request more facilities than partners / partners outside the applicable provisions and the attitude of omitting employees when other employees act detrimentally in the environment where they work.
Meningkatkan Hasil Belajar Bahasa Indonesia Materi Kata Baku Dan Tidak Baku dengan Media Flash Card pada Siswa Kelas VI SDN Semaye Tahun Pelajaran 2018 /2019 Rasuli Rasuli
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 3, No 2 (2019): JISIP: JURNAL ILMU SOSIAL DAN PENDIDIKAN
Publisher : Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jisip.v3i2.764

Abstract

Permasalahan dalam penelitian ini adalah bagaimanakah meningkatkan hasil belajar Pendidikan Kewarganegaraan (PKn) dengan  media  flash card  pada siswa kelas V SDN  Semaye.Penelitian ini adalah penelitian tindakan kelas yang dilakukan dengan 2 siklus.Setiap siklus terdiri dari empat tahapan, yaitu: (1) perencanaan, (2) pelaksanaan, (3) observasi, (4) refleksi. Subyek penelitian ini adalah siswa kelas VI SDN Semaye dengan jumlah siswa 22. Instrumen pengumpulan data adalah tes. Data selanjutnya diolah menggunakan teknik analisis deskriptif kuantitatif dan kualitatif.Jika melihat perbandingan hasil belajar dari siklus I menuju siklus II  terus menunjukkan peningkatan hasil belajar, pada siklus I di peroleh nilai rata – rata 67,63 meningkat pada siklus II menjadi  87,63  meningkat sebesar 20 poin  kemudian jumlah siswa yang tuntas belajar pada siklus I sebanyak 13 orang atau persentase sebesar  64 % , meningkat pada siklus II jumlah siswa yang tuntas belajar sebanyak  20 orang atau persentase sebesar  90% terjadi peningkatan sebesar 26 poin. Maka dengan demikian dapat ditarik kesimpulan bahwa dengan menggunakan media flash card dapat meningkatkan hsil  belajar Bahasa Indonesia materi kata baku dan tidak baku pada siswa kelas VI SDN  Semaye  tahun pelajaran 2018 / 2019.
PENGARUH INDEPENDENSI, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA AUDITOR YANG BEKERJA DI KANTOR INSPEKTORAT KABUPATEN PELALAWAN) Sahrani S Almaida; Rasuli Rasuli; Supriono Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study was aimed to examine the effect of independence, emotional intelligence, spiritual intelligence and organizational commitment to auditor performance. sample of this study is the auditors who working in the Inspectorate office Pelalawan district at 2020. The sampling method is used purposive sampling methode with total 39 respondents and the population 45 peoples who used in this study. The data source used in the study was the primary data. Analysis of data is carried out using multiple regression analysis with the program of SPSS version 23.0 windows. The result proved that: (1) independence had a effect on auditor performance. (2) emotional intelligence had a effect on auditor performance. (3) spiritual intelligence had not effect on auditor performance. (4) organizational commitment had a effect on auditor performance.Keywords : Independence, Emotional Intelligence, Spiritual Intelligence, Organizational Commitment, Auditor Performance
Co-Authors Haeru Purwanto Rita Anugerah Sahrani S Almaida Supriono Supriono