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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 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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PENGARUH TINGKAT PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH, UKURAN PEMERINTAH DAERAH, BELANJA MODAL, DAN JUMLAH PENDUDUK TERHADAP KELEMAHAN PENGENDALIAN INTERN PADA PEMERINTAH DAERAH (Studi Empiris Pada Kabupaten Dan Kota Provinsi Riau Dan Sumatera Bara Iqbal, Muhammad; Tanjung, Amries Rusli; ', Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The research aims to analyze of economic growth rate, locally-generated revenue, government size, capital expenditure and population to the weakness of internal control. Object of this research areRiau and Sumatera Barat Province. That data are analyzed by linear regression method and SPSS program version 19. The variables were examined economic growth rate, locally-generated revenue, government size, capital expenditure and population to the weakness of internal control. The results of this research showedeconomic growth rate has an effect tothe weakness of internal control with 0,048 significance, locally-generated revenuehas an effect tothe weakness of internal control with 0,012 significance, government sizehas an effect tothe weakness of internal controlwith 0,009 significance, capital expenditure has no effect tothe weakness of internal control with 0,607 significance and population has an effect tothe weakness of internal control with 0,037 significance The results of this research also showed that coefficient R square is 81,9%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study. All variables also have strong relation with variable dependents in this research.Keywords: economic, revenue, government size, capital expenditure and population
PENGARUH KEBIJAKAN PERPAJAKAN, ADMINISTRASI PERPAJAKAN, TARIF PAJAK DAN LOOPHOLES TERHADAP MOTIVASI MANAJEMEN DALAM MELAKUKAN TAX PLANNING (Studi Empiris Pada Wajib Pajak Badan Yang Terdaftar di KPP Pratama Pekanbaru Senapelan) Agneza, Putri; Tanjung, Amries Rusli; Hasan, Mudrika alamsyah
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

the research aims to examine The Influence of tax policy, tax administration, tax rates and loopholes to the motivation of the management company in tax planning. Object of this research is company that registered as a taxpayer in KPP Pratama Pekanbaru Senapelan. There are sixty questionnaires were sent, but only forty seven questionnaires are returned. That data are analyzed by linear regression method and SPSS program version 19. The variables were examined are Influence of tax policy, tax administration, tax rates and loopholes to the motivation of the management company in tax planning, The results of this research showed that tax policy has no effect to the motivation of the management company in tax planning with 0,061 significance, the tax administration has no effect to the motivation of the management company in tax planning with 0,009 significance, tax rates has an effect to the motivation of the management company in tax planning with 0,006 significance and loopholes has an effect to the motivation of the management company in tax planning with 0,004 significance. The results of this research also showed that coefficient R square is 70,1%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study as tax regulation or administration punishment. All variables also have strong relation with variable dependents in this research.Keywords: tax policy, tax administration, tax rates, loopholes and the motivation of the management company in tax planning
PENGARUH PENGETAHUAN ANGGOTA DPRD TENTANG ANGGARAN, PEMAHAMAN REGULASI DAN PENGALAMAN TERHADAP PERAN ANGGOTA DEWAN DALAM PENGAWASAN KEUANGAN DAERAH (Studi Pada DPRD Pemerintahan Provinsi Riau) Kharimah, Firda; Tanjung, Amries Rusli; ', Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The research aims to analyze of influencing of knowledge legislators about budgeting, understanding the regulation and experience to the role of legislators in the area of financial supervision. Object of this research is DPRD Riau Province. There are forty four questionnaires were sent, but only forty four questionnaires are returned. That data are analyzed by linear regression method and SPSS program version 19. The variables were examined influencing of knowledge legislators about budgeting, understanding the regulation and experience to the role of legislators in the area of financial supervision. The results of this research showedinfluencing of knowledge legislators about budgetinghas an effect tothe role of legislators in the area of financial supervision with 0,000 significance, understanding the regulation has an effect tothe role of legislators in the area of financial supervision with 0,002 significance and experiencehas an effect tothe role of legislators in the area of financial supervisionwith 0,000 significance. The results of this research also showed that coefficient R square is 72,2%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study. All variables also have strong relation with variable dependents in this research.Keywords: Knowledge, Budgeting, Regulation, Experience, and Supervision
PENGARUH SISTEM PERPAJAKAN, DISKRIMINASI, KEPATUHAN DAN PENGETAHUAN PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK (Studi Empiris pada Wajib Pajak Orang Pribadi di Wilayah Kota Pekanbaru) Putri, Harmi; Tanjung, Amries Rusli; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study examines to the influence of tax system, discrimination, obedience, and tax knowledge against the taxpayer perceptions about the ethical of tax evasion. The population was the taxpayer in Pekanbaru and the sample in this study used slovin formula, so that it obtained 100 respondents as samples. The sample in this study is determined by sampling purposive method, the data collected with the distribution of questionnaires. The method of analysis used is multiple linear regression. Based on the results of the analysis indicate that the tax system impact on taxpayer perceptions about the ethical of tax evasion, obedience has impact on taxpayer perceptions about ethical of tax evasion, tax knowledge impact on taxpayer perceptions about the ethical of tax evasion and the discrimination no impact on taxpayer perceptions about the ethical of tax evasion. The most dominant variable influencing taxpayer perceptions about the ethical of tax evasion is tax system because it has a beta value of 0.397 standard coefficient.Keywords: Tax System, Discrimination, Obedience, Tax Knowledge, Tax Evasion
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN USAHA KOPERASI DI KABUPATEN ROKAN HILIR Analysis Of Factors Affecting Financial Performance Of Business Cooperation In Rokan Hilir Herlin, Darsi; Tanjung, Amries Rusli; Savitri, Enni
Jurnal Tepak Manajemen Bisnis Vol 9, No 2 (2017)
Publisher : Jurnal Tepak Manajemen Bisnis

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Abstract

The purpose of this study is to determine whether or not the amount of number of member, internal capital, external capital, bussiness volume, total asset in partially would affect the financial performances in Rokan Hilir Regency. The sample of the stuydy are Cooperatives annual meeting in the year of 2015 That is as much as 119 cooperative. By using a model multiple regression analysis. Conclusions based on the results of studies suggest that external capital, bussiness volume, and Total Asset affect the financial performance (SHU) in Rokan Hilir, while the Number of Member, Internal Capital has no effect on the financial performance (SHU) Cooperative in Rokan Hilir.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten In Utama, Reno Julia; Tanjung, Amries Rusli; Sofyan, Azhari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of Competence of Human Resources, Information Technology Utilization, Implementation of Regional Financial Accounting System and Internal Control System on the Quality of Regional Financial Statements. This study was a quantitative research. Sample determined by purposive sampling and sampling for each SKPD using nonpropabilitas. The sample in this research as much as 75, who served as the fourth echelon in the regional work units (SKPD) in Indragiri Hulu. The sampling technique used purposive sampling method. Data of this study uses primary data directly through a questionnaire and analyzed using SPSS 20Management and analysis of data using multiple linear analysis with the help of software V20 (Statistical Produck and Service Solution). The results showed that the competence of Human Resources, Information Technology Utilization, Implementation of Regional Financial Accounting System and Internal Control System positive influence on quality of Regional Financial Statements. The coefficient of determination in this study was 97.4%, while 2.6% are influenced by other variables.Keyword : Competence, Technology, Financial, Internal Control, Financial Statement.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA APARAT PEMDA: KEPEMIMPINAN, KOMITMEN ORGANISASI, DESENTRALISASI, BUDAYA ORGANISASI SEBAGAI MODERATING Syafriyanti, Liza; Tanjung, Amries Rusli; Darlis, Edfan
Ensiklopedia Sosial Review Vol 1, No 1 (2019): Volume 1 No 1 Februari 2019
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v1i1.294

Abstract

The purpose of this study was to examine the effect of budget participation on the performance of local government officials in Riau Province. Additionally it also tested the role of leadership style, organizational commitment, decentralization, and organizational culture as a moderating variable on the relationship between budgetary participation and performance. The research sample was taken with a simple method of proportionate stratified random sampling is the head of department / agency head / head of the bureau, sub head, and the head of the subsections. The population was Echelon III and IV. Data were collected using a questionnaire. Data were analyzed with multiple linear regression method. The results of the data analysis showed that the variables budgetary participation has a positive effect. Meanwhile, the leadership style, decentralization, and organizational culture affect the relationship with the performance of budgetary participation while moderating variable organizational commitment has no effect on the relationship.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENGENDALIAN INTERN TERHADAP KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Pemerintah Provinsi Riau) Karmila, Karmila; Tanjung, Amries Rusli; Darlis, Edfan
SOROT Vol 9, No 1 (2014)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.322 KB) | DOI: 10.31258/sorot.9.1.25-42

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruhantara kapasitas sumber daya manusia, pemanfaatan teknologiinformasi, dan pengendalian intern terhadap keterandalan pelaporankeuangan pemerintah daerah pada pemerintah provinsi Riau.Populasi dalam penelitian ini yaitu 40 SKPD pada provinsi Riau dantiap SKPD diwakili oleh 3 orang yaitu Kepala BagianAkuntansi/Keuangan dan dua orang staf pelaporan keuangan sebagairesponden. Pengumpulan data dilakukan secara langsung denganmenggunakan kuesioner yang berisikan 33 pertanyaan. Berdasarkanhasil penelitian dapat disimpulkan bahwa hanya variabelpemanfaatan teknologi informasi yang berpengaruh signifikanterhadap keterandalan pelaporan keuangan pada Provinsi Riau.Sedangkan variabel kapasitas sumber daya manusia danpengendalian intern tidak terdapat pengaruh yang signifikanterhadap keterandalan pelaporan keuangan SKPD pada ProvinsiRiau.
PENGARUH CORPORATE GOVERNANCE, KINERJA LINGKUNGAN DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2012-2014) Zabetha, Olinsca; Tanjung, Amries Rusli; Savitri, Enni
Jurnal Ekonomi Vol 26, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.754 KB) | DOI: 10.31258/je.26.1.p.1-15

Abstract

This purpose of this research is to test the influence of Corporate Governance,Environmental Performance, Financial Performance on Firm Value with Corporate Social Responsibility Disclosure as Moderating Variable. The population of this research are 37 Mining companies listed on Indonesia Stock Exchange during 2012-2014. The sampling method used in this research is purposive sampling, so that obtained 18 companies as sample. This research uses secondary data obtained in the form of annual reports, sustainable reporting reports and reports of proper assessment results. The method of analysis used is moderated regression analysis. The result of hypothesis testing found that managerial ownership and the proportion of independent commissioner have an effect on firm value, while environmental performance and financial performance have no effect on firm value. Corporate social responsibility disclosure is able to moderate managerial ownership and the proportion of independent commissioners to firm value, while corporate social responsibility disclosure is unable to moderate environmental performance and financial performance to firm value. The results of this research found that managerial ownership, the proportion of independent commissioner, environmental performance, financial performance and corporate social responsibility disclosure affect the company's value of 44.4%. While the remaining influenced by other variables.
Analisis Pengaruh Tingkat Kesehatan Bank terhadap Perubahan Laba dengan Net Interest Margin (NIM) sebagai Variabel Intervening pada Bank Umum yang Terdaftar di BEI Periode 2013-2017 Putri, Yochi Lajobhi; Tanjung, Amries Rusli; Savitri, Enni
Jurnal Ekonomi Vol 27, No 3 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (589.016 KB) | DOI: 10.31258/je.27.3.p.293-304

Abstract

This research was conducted with the aim of empirically testing Net Profit Margin, Credit Risk Ratio, Non Performing Loans, Gross Profit Margin influencing changes in earnings at commercial banks listed on the Indonesia Stock Exchange Period 2013-2017. To analyze the net profit margin, credit risk ratio, non performing loans, gross profit margin affects the net interest margin (NIM) of commercial banks listed on the Indonesia Stock Exchange for the 2013-2017 period. Tests are carried out by path analysis with intervening variables. The results of this study indicate that; 1) net profit margin variables have no significant effect on earnings changes in commercial banks listed on the Indonesia Stock Exchange for the 2013-2017 period; 2) credit risk ratio, gross non- performing loan gross profit margin has a significant effect on changes in earnings at commercial banks listed on the Indonesia stock exchange for the 2013-2017 period; 3) net profit margin, non performing loan and gross profit margin have a significant effect on net interest margin (NIM) at commercial banks listed on the Indonesia Stock Exchange for the 2013-2017 period; 4) credit risk ratio does not have a significant effect on Net Interest Margin (NIM) at commercial banks listed on the Indonesia Stock Exchange for the 2013-2017 period; 5) net interest margin (NIM) has a significant effect on changes in earnings at commercial banks listed on the Indonesia Stock Exchange for the 2013-2017 period.
Co-Authors ', Istiqomatunnisa ', Rusli ', Supriono Achmad Tavip Junaedi Agneza, Putri Amalia, Annisa Nur Anak Agung Gede Sugianthara Andi Andi Andi 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 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 Suharti Susilatri Susilatri, Susilatri Syafriyanti, Liza Teddy Chandra Teddy Haryadi Utama, Reno Julia Veronica, Kristy Wati, Yenny Wijaya, Evelyn Yonanda Oriza, Yonanda Yu, Hou Yusrizal Yusrizal Zabetha, Olinsca