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All Journal IJEBA (International Journal of Economic, Business & Applications) International Journal of Economics Development Research (IJEDR) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi Keuangan dan Bisnis
M. Rasuli
Universitas Riau
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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TINGKAT PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH Nitia Wijaya; M. Rasuli; Rofika Rofika
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 3 (2020): 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.1.3.458-474

Abstract

This study aims to examine the effect of Sharia Governance Structure (IG Score, Investment Account Holder, and Size) and Profit on Islamic Social Reporting Disclosures at Islamic Public Banks in Indonesia. The study is a quantitative study that uses secondary data that is sourced from financial reports on Islamic banks listed on the Financial Services Authority (OJK) and the Indonesia Stock Exchange (IDX). Data were then analyzed using panel data regression analysis techniques through Eviews 9 software to test the relationship of hypotheses in this study. The result showed that shari’a governance structure has a positive effect on level of ISR disclosure. And the result also showed that profitability has a positive effect on level of ISR disclosure
The Effect of Budget Planning, Budget Implementation, the Competency of Human Resources and Understanding of Regulation on Village Financial Budget Absorption with Organizational Commitment as Moderating Variable Yona Oktari; Ria Nelly Sari; M. Rasuli
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 5, No 1 (2020)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (742.639 KB) | DOI: 10.31258/ijeba.5.1.17-32

Abstract

This study aims to examine and analyze the effect of budget planning, budget implementation, the competency of human resources and understanding of regulation on Village Budget Absorption with organizational commitment as moderator. The population in this study is 136 villages in Bengkalis Regency and the sample was determined by Saturated Sampling technique. The Village Chief, Village Secretary (Sekdes), Planning and Finance Section participated as respondent. Data were analyzed by using Moderated Regression Analysis. The results of this study shows that budget planning, budget implementation, the competency of Human Resources and understanding of regulations affect the village budget absorption. Futhermore, the result shows thatorganizational commitment strengthen the effect of village financial budget absorption.
Pengaruh Sikap, Norma Subyektif, Persepsi Kontrol Perilaku dan Etika terhadap Whistleblowing Intention dan Perilaku Whistleblowing (Studi Empiris di BPKP Perwakilan Riau dan Sumatera Barat) Ari Andika Perdana; Amir Hasan; M. Rasuli
Jurnal Akuntansi Keuangan dan Bisnis Vol 11 No 1 (2018): Jurnal Akuntansi Keuangan dan Bisnis Vol.11 No.1, Mei 2018
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.837 KB)

Abstract

Penelitian ini bertujuan untuk meneliti faktor yang menggunakan Theory of Planned Behavior/ TPB yaitu sikap, norma subjektif dan persepsi kontrol atas perilaku dengan tambahan variabel etika, untuk menjelaskan minat melakukan whistleblowing dan perilaku whistleblowing auditor. Pengumpulan data pada penelitian ini menggunakan kuesioner yang disampaikan kepada 120 auditor yang bekerja pada Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Riau dan Sumatera Barat. Dari kuesioner yang disebarkan, sebanyak 89 kuesioner (74.12%) diisi lengkap dan dapat diolah. Data yang dikumpulkan, dianalisis dengan menggunakan Warp Partial Least Square (WarpPLS). Hasil penelitian menghasilkan kesimpulan: Pertama, sikap berpengaruh terhadap whistleblowing intention. Kedua, norma subyektif berpengaruh terhadap whistleblowing intention. Ketiga, persepsi kontrol atas perilaku tidak berpengaruh terhadap whistleblowing intention. Keempat, etika tidak berpengaruh terhadap whistleblowing intention. Kelima, whistleblowing intention berpengaruh terhadap perilaku whistleblowing. Keenam, persepsi kontrol atas perilaku berpengaruh langsung terhadap perilaku whistleblowing.
Moderation Study The Influence of Managerial Competence, Internal Control Systems, Community Participation, and Siskeudes on Accountability in Village Fund Management: A Study of Prosocial Behavior as a Moderating Variable Arbianti Arbianti; Enni Savtri; M. Rasuli
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 1 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.5788

Abstract

This research aims to analyze and test the influence of Manager Competence, Internal Control System, Community Participation, and Siskeudes on Village Fund Management Accountability with Prosocial Behavior as a Moderating Variable (Study of Village Government in Kampar Regency). The population in this study was all villages in Kampar Regency, totaling 242 villages. Sampling in this study used the Slovin formula, where according to this method the resulting sample was 151 villages. The sample was selected using the Proportional Stratified Random Sampling method or simple random sampling with respondents from village heads, heads of finance and BPD. Data analysis uses the data analysis method used in this research using the Smart PLS version 4.0 application.The results of the research show that there is an influence of manager competency, internal control system, community participation, siskeudes on accountability for village fund management, there is an influence of manager competency on accountability for village fund management with prosocial behavior as a moderating variable, there is an influence of internal control system on accountability for village fund management with prosocial behavior as a moderating variable, there is an influence of community participation on accountability in managing village funds with prosocial behavior as a moderating variable, there is an influence of siskeudes on accountability in managing village funds with prosocial behavior as a moderating variable
Co-Authors Amir Hasan Arbianti Arbianti Ari Andika Perdana Enni Savtri Nitia Wijaya Ria Nelly Sari rofika rofika Yona Oktari