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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi JAM : Jurnal Aplikasi Manajemen Jurnal Tepak Manajemen Bisnis Jurnal Pengabdian UntukMu NegeRI Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Ensiklopedia Social Review Bilancia : Jurnal Ilmiah Akuntansi Reflection: Education and Pedagogical Insights PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration Interconnection: An Economic Perspective Horizon JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Amries Rusli Tanjung
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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HUBUNGAN SISTEM INFORMASI AKUNTANSI DENGAN KINERJA USAHA KECIL DAN MENENGAH DI MALAYSIA Tanjung, Amries Rusli; Agusti, Restu
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 2 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This research is intended to measure an influence between the implementation ofAccounting Information System (AIS) in Small and Medium Enterprises (SMEs) inMalaysia and effectiveness of performance in SMEs. All of this research is based ona survey conducted by empirical evidence that has been done in the Small andMedium Enterprises in select in Malaysia base on criteria in sample method.Moreover, to achieve the aims of this study, the framework or some hypothesis havedeveloped in accordance with previous research and literature review. Finding in thisresearch got the same result with previous researches that have positive relationsbetween the AIS and effectiveness performance of SMEs in Malaysia. For theconclusion, this research proved that SMEs has implemented AIS show a betterperformance, especially in the decision making process, internal control, and qualityof financial report. This Research has implications for Small and MediumEnterprises, literature, academic and non-academic and also for study in the future.Key work: Accounting Information System and Organization Performance
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013 Cristy, Nia; Tanjung, Amries Rusli; Darlis, Edfan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to know the effect of firm’s characteristics to human resource accounting disclosure (HRAD). This HRAD is measured uses 16 index of Mamun (2009) study. The population in this study is manufacturing company that listing in Indonesia Stock Exchange in 2011-2013. The sampling technique using purposive sampling method so from 148 companies only 60 that appropriate criteria with total observation 180 companies during 3 years. The data of this research is using secondary data with collecting data method by downloading annual report on web BEI. Analysis data method that is used in this study is multiple linear regression with helping of software SPSS 17.0 version.The results of this study show that firm’s age and product diversification have effect on HRAD with significant rate 5% (b3=0.024, b4=0.000). While firm’s size and profitability have no effect on HRAD with significant rate 5% (b1=0.425, b2=0.501). The R-square value is equal to 0.149, which means 14.9% of independent variables in this study could affect the dependent variable. While remaining 85.1% is explained by other variables that are not included in this study.Keywords: Firm’s Size, Profitability, Age, Product Diversification, and Human Resource Accounting Disclosure (HRAD)
PENGARUH PENGENDALIAN INTERN, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP KETERANDALAN PELAPORAN KEUANGAN DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kota Payakumbuh) Aini, Fitratul; Tanjung, Amries Rusli; Anggraini, Lila
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to examine the influence of the internal control, information technology utilization, and quality of human resources on the local government financial reporting reability. This study was conducted at SKPD of Payakumbuh city. The population in this study were employed who worked in the SKPD Payakumbuh city (25 government agencies). The sampling method used in this study is purposive sampling method. The respondent in this study is the head of SKPD, the head of financial, treasurer of SKPD and financial staff is a side direct related in the financial management area on government of Payakumbuh city. The sample used in this study were 75 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20.0.The result of this study indicated that internal control and quality of human resources tend to have effect on local government financial reporting reability. While information technology utilization has no effect on local govermeny financial reporting reability. The magnitude of the effect (R2) internal control, information technology utilization and quality of human resources on the local government financial reporting reability was 35,9%. While the remaining 64,1% is influenced by other independent variabel that are not observed in this study.Keywords: Reporting, Control, Information Technology, and Human Resources.
ANALISIS KOMPARATIF PREDIKSI KEBANGKRUTAN DENGANMODEL OHLSON, SPRINGATE, ZMIJEWSKI, DAN GROVER PADA PERUSAHAAN KONSTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rachaprima, Muhammad Reza; Tanjung, Amries Rusli; Idrus, Rahmiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study purpose to determine the bankrupcty prediction model is most suitable for use in its application to construction and building companies in Indonesia, by comparing four financial distress prediction model, the model of Ohlson, Springate, Zmijewski and Grover. Comparisons were made by analyzing the accuracy of each model. The data used in the form of annual financial statements published by the company on the Indonesian Stock Exchange website. The sample used is a construction and building company in Indonesia listed on the Stock Exchange during the years 2009-2013. The sampling technique is purposive sampling with a total sample obtained by 5 companies. The results showed that the most accurate model is the model Springate, Zmijewski, and Grover with accuracy level 100%.Keywords: Bankruptcy, Predictions Models, and Financial Ratio.
PENGARUH JUMLAH ANGGOTA, VOLUME USAHA, LIKUIDITAS DAN JUMLAH KEWAJIBAN KOPERASI TERHADAP PERMINTAAN JASA AUDIT PADA KOPERASI DI KOTA BUKITTINGGI Oriza, Yonanda; Tanjung, Amries Rusli; Hariyani, Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The current need for reliable financial statements, and can be trusted is necessary in making a decision. The problem in this study is whether which the effect of number of members, the business volume, liquidity and total liabilities the demand for audit service. The population in this study were 80 cooperatives and the research sample is 49 cooperatives in Bukittinggi. the dependent variables in this study are demand audit services. While the independent variables are the number of members, the business volume, liquidity and total liabilities of cooperatives. The data used in form of cooperative financial reports in fiscal year 2014 with using descriptive analysis, multicolonearitas and logistic regression with SPSS version 20. The conclusion of this research is variable number of members, liquidity and total liabilities affect on demand for audit services, while business of members does not affect the audit service.Keywords: business volume, liquidity, total liabilities, and audit
PENGARUH KUALITAS SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI, SISTEM PENGENDALIAN INTERN, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris Pada SKPD Kabupaten Indragiri Hulu) Maksyur, Noprial Valenra; Tanjung, Amries Rusli; Hariyani, Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to look at the effect of Quality of Human Resources, Organizational Commitment, Internal Control Systems, and Utilization of Information Technology on the Quality of Financial Reports on the regional work units that exist in the District Idragiri Hulu Research carried out on 23 working units that are in Indragiri Hulu 2015. Sampel year that serve as the respondent proposive taken using the sampling method. Each population represented 2 respondents are chief financial sub-section and sub-section staff or the head of financial accounting and accounting field staff. Questionnaires were distributed to 69 respondents, and successfully recovered the complete answer is obtained from 54 respondents. Data were collected from 54 respondents further data were analyzed with SPSS version 17.0 using descriptive statistical analysis and multiple linear regression analysis to produce the classic assumption test, model of data analysis, coefficient of determination and prove the hypothesis. The results partially or simultaneously found that the variable quality of human resources, organizational commitment, internal control systems, and the utilization of information technology affects the quality of financial statementsKeywords: Quality, Commitment, Organizational, Internal Control Systems, and Financial Statements
PENGARUH SIZE PERUSAHAAN, KEPEMILIKAN SAHAM PUBLIK, KEPEMILIKAN SAHAM ASING, DAN PROFITABILITAS PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BEI PADA TAHUN 2010-2013 Rahmayanty, Sri; Tanjung, Amries Rusli; Susilatri, Susilatri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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This study aimed to determine the effect of firm size, public ownership, foreign ownership, and profitability of the company on the disclosure of Corporate Social Responsibility (CSR) in the food and beverage companies listed on Indonesian Stock Exchange in 2010-2013. Samples are 16 companies that are determined by purposive sampling. The instrument used was a checklist item CSR disclosure. Data was analyzed using multiple linear regression method (multiple regression) with SPSS version 17.0. The results of the study showed that public ownership, and profitability significantly influence CSR disclosure. While the firm size and foreign ownership does not significant effect on CSR disclosure.Keywords : Corporate social responsibility, firm size, public ownership, foreign ownership, and the profitability of the company.
FAKTOR–FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI (Studi Pada SKPD Kota Pekanbaru) Sumarni, Lili; Tanjung, Amries Rusli; Anggraini, Lila
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
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This study aimed to examine the influence of the factors that affect the quality of financial reports and organizational commitment as moderating. Based on Government Regulation No. 71 In 2010, the quality of the financial statements of the Central Government and the Regions must meet the qualitative characteristics. Factors studied include the internal control systems, financial accounting system application areas, the quality of human resources and organizational commitment as moderating. The research was conducted at SKPD Pekanbaru city government. Data collected by questionnaire as many as 108 copies, distributed to respondents who are staff or employees of the regional work units (SKPD) in Pekanbaru City Government. Questionnaires were distributed to 108 respondents, only successfully reassembled with complete answers obtained 86 respondents. Data were analyzed using SPSS 21.00. The test results showed that the system of internal control and financial accounting system application areas significant positive effect on the quality of financial statements of Local Government, while the quality of human resources has no effect. Organizational commitment can not be used as moderating variables. Organizational commitment as independent variables significantly influence the quality of financial statements.Keywords: internal control system, the quality of human resources, organizational commitment, and the quality of financial reports.
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KINERJA MANAJERIAL SEBAGAI VARIABEL MODERATING Setyawan, Hari; Tanjung, Amries Rusli; Hariyani, Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aimed to examine the effect of directly variable budget goal clarity, accounting controls and compliance with laws and regulations as well as the influence of these variables on performance accountability of government agencies dimederasi by variable managerial performance, the study was conducted in Kampar regency precisely in the regional work units Kampar, with consideration facilitate researchers in data collection. The population in this study is mandatory LAKIP agencies Kampar Regency in Riau Province. The sample in this study is the Working Device Unit (SKPD) Kampar District, represented by the Head of Finance, treasurer and Chief of Staff, Government Agencies Program. Type of this research is the primary data. The method the researchers used multiple linear regression. The results in this study indicate that the budget goal clarity, accounting controls and compliance with laws and regulations have pesitif influence on performance accountability of government agencies and the interaction between the independent variables and managerial performance positive effect on performance accountability of government agencies. In this study, the independent variables are only able to affect 60% of the remaining dependent variable is influenced by other variables that are not described in this study.Keywords : Budget, Controls, Regulations, Accountability and Performance
PENGARUH GOOD GOVERNANCE, PENGENDALIAN INTERN DAN GAYA KEPEMIMPINAN TERHADAP KINERJA INSTANSI PEMERINTAH (Studi pada SKPD Kabupaten Siak) ', Istiqomatunnisa; Tanjung, Amries Rusli; ', Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This research aims to test the influence of good governance, internal control and leadership style on performance of local government city of Siak. This research was curried out on the units of works devices of Siak. The population in this research is the employees who work in a work unit of the devices area. The technique used is the sample of purposive sampling. The respondents in this study is echelon officer III and IV. The sample used in this study as much as 75 respondents. Statistical methods are used to test the hypothesis of the research is the analysis of multiple linear regression using the software spss version 21.0.The result of this study indicate that the variable are good governance variables affect the performance of local government with a regression coefficient of 0,239 and 0,024 significant value (alpha<0,05) of tcount>ttable that is 2,300>1,994. Internnal controlvariables affect the performance of the local government with a regression coefficient of 0,173 and 0,007 significant value (alpha<0,05) this shown by the result of tcount>ttable that is 2,788>1,994. And leadership style affect the performance of the local government, with a regression coefficient of 0,480 and 0,012 significant value (alpha<0,05) this shown by the result of tcount>ttable that is 2,578>1,994. Based on the calculation of the coefficient of determination (R2) obtained a value of 0,364. This shows that the influence of the independent variables in the dependent 36,4% and the remaining 63,4% influenced by othe variables.Keywords: Good governance, internal control, leadership style, local government permormance
Co-Authors ', Istiqomatunnisa ', Rusli ', Supriono Achmad Tavip Junaedi Agneza, Putri Agusta, Muhammad Adrian Amalia, Annisa Nur Anak Agung Gede Sugianthara Andi Andi Andi Angel Angel Angelica, Jenny Anton Anton Aprilia, Bord Nandre Augustine, Yvonne Azhari Sofyan Cecilia, Cecilia Dalil, M David David Dodi Sofyan Arief, Dodi Sofyan Eddy, Pujiono Edfan Darlis Eka Hariyani Eka Setiawati Enni Savitri Fitratul Aini, Fitratul Fitri Yani Fransisca, Luciana Gusrio Tendra Harry Patuan Panjaitan Herlin, Darsi Hestia, Nabila Hutahuruk, Marice Br Jahrizal Jennifer Chandra Jufrianto karmila karmila Kharimah, Firda Komardi, Dadi Koto, Jaswar Lili Sumarni, Lili Monalisa Monalisa Mudrika Alamsyah Hasan Muhammad Reza Rachaprima, Muhammad Reza Muhammad Rivai Musa, Sulaiman Nazmi, Fabelya Putri Nia Cristy, Nia Nicholas Renaldo Nicholas, Eric Noprial Valenra Maksyur, Noprial Valenra Novita Indrawati Nyoto Nyoto, Nyoto Prayetno, Muhammad Pringgo Prihastomo, Arih Dwi Purnama, Intan Putri, Harmi Putri, Novita Yulia Putri, Yochi Lajobhi Rahman, Sarli Rahmiati Idrus Reilly, William Restu Agusti Rizaldi Putra Setyawan, Hari Setyawan, Onny Sevendy, Tandy Sri Rahmayanty, Sri Sudarno Sudarno Suhardjo Suhardjo Suhardjo Suharti Suriyanti, Linda Hetri Susilatri Susilatri, Susilatri Syafriyanti, Liza Teddy Chandra Teddy Haryadi Utama, Reno Julia Veronica, Kristy Wati, Yenny Wijaya, Evelyn Yonanda Oriza, Yonanda Yu, Hou Yusnidar Yusnidar Yusrizal Yusrizal Zabetha, Olinsca