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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Jurnal Tepak Manajemen Bisnis Jurnal EMT KITA IJEBA (International Journal of Economic, Business & Applications) Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Bahtera Inovasi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Comsep : Jurnal Pengabdian Kepada Masyarakat PEKBIS Multidisciplinary Journal of Education, Economic and Culture Jurnal Dinamika Akuntansi
M. Rasuli
Universitas Riau
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Pengaruh kejelasan sasaran anggaran, desentralisasi dan akuntabilitas publik terhadap kinerja manajerial Satuan Kerja Perangkat Daerah (Studi empiris pada SKPD Pemerintah Kota Pekanbaru) Wahyuni, Rizka; Rasuli, Muhammad; Diyanto, Volta
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to know whether the influence of budget goal clarity, decentralization and public accountability of SKPD managerial performance. The technical data collection of this survey is the questionnaire directly sent to the SKPD city government of pekanbaru. Total of respondents used in this research is 94 respondents (78,33%). The method of analysis used is the multiple linear regression using SPSS version 21. The result of this research showed that simultaneous regression test (F-test) is budget goal clarity, decentralization and public accountability influence to the managerial performance on SKPD. The result of partial regression test (T-test) showed that decentralization have significant influence to managerial performance of SKPD, but budget goal clarity and public accountability is contrary. The coefficient determination (R2) effect by all independent variables are 24,8% while the remaining 75,2% influenced by other variables were not examined in this study.Keywords: Managerial Perfomance, Budget Goal Clarity, Decentralization and Public Accountability
PENGARUH PROFESIONAL JUDGEMENT, PENGALAMAN, KEAHLIAN, PENGETAHUAN AKUNTANSI DAN AUDIT SERTA SKEPTISME AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR Pardede, Hendriko; Rasuli, Muhammad; Silfi, Alfiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study was examining the influence of Profesional judgement, Experience, expertise, knowledge of accounting and auditing, auditor’s professionalism scepticism and the accuracy of audit opinion. Respondents in this study were auditors who worked for the Public Accounting Firm in Palembang, Medan, Pekanbaru. The number of auditor involved in this study were 67 auditors from 14 Public Accounting Firm in Jakarta. The method of determining the sample was using purposive sampling method, while the data processing methods used by researcher was the multiple regression analysis. The result shows that Profesional Judgement, Experience and expertise did not have significantly influence to the accuracy of audit opinion, whereas knowledge of accounting and auditing, and auditor’s professionalism scepticism had significantly and positively influence to the accuracy of audit opinion.Keywords: Profesional judgement , Experience, expertise, knowledge of accounting and auditing, auditor’s professioalism scepticism, the accuracy of audit opinion
Pengaruh rasio keuangan daerah, pendapatan asli daerah (pad), dan dana alokasi umum (dau) terhadap alokasi belanja modal pada kabupaten/kota di provinsi riau tahun 2009-2012 Fitri, Vella Kurniasih; Rasuli, Muhammad; Silfi, Alfiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research is aimed to analyze the influence of Local Government Measurement Ratio toward the Capital Expenditure for Public Services.The samples which are use in this research are regency/municipality of Riau province that report routine the realization report of the estimate income of regional expense (APBD) from 2009 until 2012 for Dirjen Perimbangan Keuangan Pemerintah Daerah(www.djpkpd.go.id). The sampling method used in this study is the sample selection aims (purposive sampling method). The stastical method used to test the research hypothesis is multiple regression using SPSS 18 software.The results of this research show that The Autonomy rate has negative influence toward the capital expenditure for public service. The effectiveness rate has positive influence toward capital expenditure for public service. The efficiency rate has negative influence toward capital expenditure for public service. Fund Local Own Revenue (PAD) has positive influence toward capital expenditure for public service , and the General Allocation Fund (DAU) have a significant effect on the Capital Expenditure for public serviceKey Word : autonomy ratio, effectiveness rate, efficiency rate, Fund Local Own Revenue, General Allocation Fund, capital expenditure.
PENGARUH KOMITMEN ORGANISASI, PERAN PENGELOLA KEUANGAN DAERAH, PARTISIPASI ANGGARAN, DAN AKUNTABILITAS PUBLIK TERHADAP KINERJA PIMPINAN SATUAN KERJA PERANGKAT DAERAH KOTA PAYAKUMBUH Octalia, Roza; Rasuli, Muhammad; Diyanto, Volta
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 examine the Influence of Organizational Commitment, Role of Regional Financial Management, Budget and Public Accountability Participation on Performance Leadership. The object of this study conducted at SKPD Payakumbuh, consisting of 25 SKPD. The population of this study was a leader who works at SKPD Payakumbuh. Selection of the sample in this study was based on a purposive sampling method. Respondents in this study were the Head SKPD, Secretary of SKPD, Head of Sub Division of Finance, Head of Sub Division of Administration. The Method of collecting primary data was survey techniques and giving the questions to the respondents by questionnaires. From 100 questionnaires sent, there were 94 respondents who returned the questionnaire and which can be processed and analyzed. The processing and analysis of data were using multiple linear regression analysis with SPSS (Statistical Product and Service Solution) version 17. The results showed that organizational commitment had a significant effect on the performance of the leadership, the role of regional financial managers had a significant effect on the performance of the leadership, the participation had a significant effect on the budget performance management, and public accountability also had a significant effect on the performance of the leadership.Keywords: Commitment, Role of Regional, Participation, Accountability, and Performance
PENGARUH PAJAK INDUSTRI PARIWISATA DAN RETRIBUSI OBYEK WISATA TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI 12 KABUPATEN/KOTA PROVINSI RIAU TAHUN 2009−2013 Cahyadi, Robi; Rasuli, Muhammad; 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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Abstract

One of indicators used to determine the effect of tourism on local revenue is through the development of tourism revenue received by the tax tourism indutry and tourism levy. Where this would describe the situation every tourism trip would be beneficial to the economy of a region that is in visited and impacted to the revenue which would increase also. This study aims to determine the tax effects of the tourism industry and tourism levy on revenue (PAD) in 12 districts / cities of Riau Province in 2009-2013. In this research used period (time series) data and latitude series data (cross section) while the source data using secondary data, then analyzed by the method of multiple linear regression (with SPSS version 16.0). The results of tests showed that the tax variable tourism industry and tourism levy variables have a significant effect on the variable revenue. T-test showed that the tourism industry tax variables have the most significant effect on the regional income variable t of 1.801 and significance probability of 0.005 <0.05. The magnitude of the effect that (R2) by these two variables together against the dependent variable that is equal to 24.7% while the remaining 75.3% is influenced by other variables not examined in this study.Keywords: tax tourism industry, tourism levy, local revenue
PENGARUH INTERNET FINANCIAL REPORTING, EARNING POWER, INVESTMENT OPPORTUNITY SET TERHADAP COST OF EQUITY CAPITAL DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2015) Wati, Yenny; Rasuli, M; L, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research is to examine the effect of direct and indirect consequences of internet financial reporting, earning power, and the investment opportunity set in cost of equity capital with earnings management as intervening variable. Collecting data using a purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange in 2010-2015 which is analyze by path analysis. The results show that: (1) the Price earning ratio and investment to sales have a direct effect on the cost of equity capital, (2) Content, timeliness, utilization of technology, user support, net profit margin, return on assets, market to book equity, capital to total assets, and earnings management did not have a direct effect on the cost of equity capital, (3) Content, timeliness, net profit margin, return on assets, and the price earning ratio has a direct effect on earnings management, (4) the utilization of technologies, user support, market to book equity, investment to sales, and capital to total assets has no direct effect on earnings management, (5) Content, timeliness, utilization of technology, user support, net profit margin, return on assets, market to book equity, price earning ratio, investment to sales, and capital to total assets does not have indirectly effect on the cost of equity capital through earnings management.Keywords: Cost of Equity Capital, Earnings Management, Internet Financial Reporting, Earning Power, Investment Opportunity Set
PENGARUH DANA ALOKASI UMUM, PENDAPATAN ASLI DAERAH, SISA LEBIH PEMBIAYAAN ANGGARAN DAN LUAS WILAYAH TERHADAP BELANJA MODAL (Studi Empiris Pada Pemerintah Kabupaten/Kota di Provinsi Riau) Ginting, Rahmi; Rasuli, M; Diyanto, Volta
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research is to know and explain about (1) Effect of general allocation funds, (2) local revenue, (3) residual over budgetery financing and (4) area of expenditure to capital expenditure at district/municipal governments in riau province. The population of this research is city governments in Riau Province in 201-2015. This study uses secondary data in the form of realization report of revenues and expenditures of district/municipality governments in Riau Province in 2011-2015 and data on the area obtained from the central statistical agency of Riau Province. Hypothesis testing in this study using multiple linear regression with t test, f test, and test coefficient of determination. The results of this study indicate that the general allocation funds, local revenues and the size of the region affect the capital expenditure. While the residual over budgetary financing has no effect on capital expenditure.Keywords : General Allocation Funds, Local Revenues, SiLPA, Area of Expenditure, Capital Expenditur
PENGARUH SISTEM PENGENDALIAN INTERN, PENGELOLAAN KEUANGAN DAERAH DAN KOMITMEN ORGANISASI TERHADAP PENERAPAN GOOD GOVERNMENT GOVERNANCE (Studi Kasus pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Jalius, M Fajri; Rasuli, M; L, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The study aimed to examine the effect of the intern control system, local financial management and organization commitment on the implementation of good government governance of local government in Pekanbaru City. It was a quantitive research utilizing a primary data which were obtained from questionnaire. The population of the study involved all units of local devices found in Pekanbaru city. The selection of the sample used purposive sampling methods with the characteristics of employees who perform the function of accounting / financial administrators, power users budget and budget users. There were about 96 respondents selected as the samples of the study, consisting of Chief SKPD, Secretary and Head of finance in each SKPD Pekanbaru City. The data were analyzed by using a multiple regression. The results of this study found that the intern control system, local financial management and organization management has positive significant effect on the implementation of good government governance with significant < 0.05.Keyword: Intern Control System, Local Financial Management, Organization Commitment and Good Government Governance
PERAN INTERNAL AUDIT DALAM PENGUNGKAPAN KELEMAHAN MATERIAL (STUDI PADA BANK PERKREDITAN RAKYAT SE PROVINSI RIAU) Febrian, Boy; Andreas, Andreas; M. Rasuli, M. Rasuli
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 1 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This study aims to test empirically the effect of the role of internal audit on thedisclosure of material weaknesses in the Bank Perkreditan Rakyat of RiauProvince. The role of internal audit is divided into two namely, 1) Attributesinternal audit function (such as, competence, objectivity and investment), and 2)Fitness internal audit function (such as, grading, follow-up and coordination)tested the effect on the disclosure of material weaknesses.The questionnaire wassent to 111 internal auditors / Internal Audit Unit at a Bank Perkreditan Rakyat ofRiau Province. The participation rate amounted to 64.86% of respondents (72questionnaires returned) To test the hypothesis of the study, used Partial LeastSquare analysis using the program smartPLS 2.0 M3. .The results of this studyindicate that 1) attribute of the internal audit function (form, competence,objectivity and investment) influence on the material weakness disclosure, 2)internal audit function Activities (in the form of grading, follow-up andcoordination) to the disclosure of a material weakness.
PENGARUH BEBERAPA INDEKS HARGA SAHAM DUNIA DAN INDIKATOR MAKRO EKONOMI TERHADAP INDEKS HARGA SAHAM GABUNGAN INDONESIA TAHUN 2005 SAMPAI DENGAN 2014 Harbi, Muhamad; M. Rasuli, M. Rasuli; Wijaya, Errin Yani
Jurnal Tepak Manajemen Bisnis Vol 8, No 1 (2016)
Publisher : Jurnal Tepak Manajemen Bisnis

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Capital market in Indonesia in its development has shown its place as part of the economic instruments , which is used as a reference by researchers and practitioners in seeing the picture of the Indonesian economy . Empirical data show that from 2008 to the end of 2012 fluctuations in the Indonesian Composite Stock Price Index (IHSG), which tends to increase. It proves that economic indicators several years after the global crisis indicate the symptoms restoration of confidence is increasing. In general, experts agree that the international stock exchanges interlinked with each other . In this case , usually the larger exchanges will affect the smaller exchanges. Since the growth of the Indonesian capital market quite rapidly, it appears that the capital market in Indonesia is also indicated relatively vulnerable to macroeconomic conditions of the world in general. It is necessary to study factors that influences Indonesian Composite Stock Price Index (IHSG). The global stock indices that used in this study are: the Dow Jones index, Nikkei 225 index, Shanghai Composite Index (SSE), UK : FT100, KLCI, STI index, which taken monthly from January 2005 until December 2014. The macroeconomic indicators that used in this study include oil prices, gold prices, and the exchange rate USD / IDR that taken monthly from January 2005 until December 2014. To determine whether a stock index and global economic indicators have a positive or negative effect on IHSG, a tool already used in this study, which is using multiple linear regression analysis. The results of this study indicate that the Dow Jones index, Shanghai index, UK : FT100 index, KLCI index, and STI Index significantly give the positive effect to IHSG, while the Nikkei 225 index variable, world oil prices, gold prices, and the exchange rate USD/IDR giving negative effect to IHSG. Future studies wishing to examine the influence of multiple indices and global economic indicators of the condition of the Indonesian capital market can add a variable index of Asia Pacific countries such as: Hang Seng Index (Hong Kong), Kospi Index (South Korea), BSE index (India) and macroeconomic variables such as: inflation, BI rate, GDP (Gross Domestic Product).
Co-Authors ', Kamaliah ' ', Mila Suhardini ', Rusli ., Saukani Abd. Rasyid Syamsuri Abdul Rasyid Adrian Freddy Hilman Al Azhar A Al Azhar L Al Azhar L &#039; Al Azhar Lukman Alex B. Akbar Sitompul Alfiani, Rahmah Alfiati Silfi Amalina, Carissa Amir Hasan Anak Agung Gede Sugianthara Andreas Andreas Andreas Andreas Andreas Anis Maghfiroh Anthon Indra Jaya Anton Anton Ariesty Ariesty Arini Arini Atika Zarefar Atika Zarefar Bagus Laksana Hari, Bagus Bhima Azis Usman Darlis Edfan Delly Ria Desilia Tanzerina Devi Safitri Dewi Astri Sasmita Dhermawan, Dhermawan Dian Sari Apriwinata Dina Hastria Djamil, Sri Hayati Djonathan Kevin Kegen Hutagalung Dwi Mardaniati Dwiki Kurniawan Edfan Darlis Edfan, Darlis Eka Haryani Eka Haryani, Eka Emrinaldi Nur DP Enny Savitri Errin Yani Wijaya Fadhilla, Riska Fadila, Melisa Fahmi, Al Fajar Odiatma Fajar, Yundeya Muhammad Febrian, Boy Febriansyah, Erwin Febriati Rusyda D. Sagala Fitr Yani Fitrisyah, Aidil Gerryan Putra Ginting, Rahmi Giovanny Vermico Aritof Gita, Yolanda Gusnita, Jumeilia Habibullah Azzuhri Handayani, Silvi Harbi, Muhamad Hardi Hardi Hardi Hardi, Hardi Hazrita, Fadilah Hendriko Pardede, Hendriko Heptariani.Z, Susi Herawati, Yesi Hesty Rahmawati Hita Puspita Sari Hita Hita, Hita Puspita Sari Humaira Basri Ika Wulandari Illa Sasmi Herja Irjanti, Fany Audia Ivonita, Azzahra Jalius, M Fajri Johari, Razana Juhaida Julita Julita Julita Julita Julita Saidi Jumavis Irvia Saputra Justika Zebua Kamaliah &#039; Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Khairunnisa, Novita Kurnia Pipin Lilis Yulianti Lily - Luthfi, Muhammad M. Ade Kasfauzi M. Arif Syarmenda Mardani Mardani Meilda Wiguna Mela, Nanda Fito Melia Frastuti Melynda, Mira Dewi Miftah Urrahmi Muhammad Dzaky Muhammad Hafiz Nadya Arindini Pratiwi Nailul Huda Nasrizal Nasrizal Nasrizal, Nasrizal Nora Angelina Noviandhi Resilla Novira Fazri Nanda Novita Indrawati Nur Azlina Nurazlina &#039; Nurbaity, Cahya Nurjannah &#039; Nursanti, Elsa Oktari, Yona Oktari, Yona Oviliza Harzuli Pipin Kurnia Pipin Kurnia R. Albeta, Febrina Rahma Purnami Ramsiah Ramsiah Razana Juhaira Johari Reji Hendria Ria Nelly Sari Ridoan, Ahmad Rio Safriadi Riry Isramiwarti Risandy, Eka Riska Natariasari Riska Natariasari Rita Anugerah Rita Anugerah Rizka Wahyuni Robi Cahyadi, Robi Rofika - Rofika Rofika Rofika Rofika, Rofika Rokhmawati, Andewi Rokmawati, Andewi Rosalia Hery Roza Octalia, Roza Rusli &#039; Ryan Arista Salman Husin Sanjaya, Aditya Sembiring, Rinawati Sri Ernita Sri Susanti Suharti Superdi &#039; Supriono Supriono Suryadi, Ari Susanti, Depa Susilatri Susilatri Syahrul Syahrul Syahrul Syahrul Syaputra, Haizil Adam Taufeni Taufik Tissa Nurul Husna Tiya Restika Putri Trinisia, Karyn Tyara Miranda Vella Kurniasih Fitri Vera Oktari Vince Ratnawati Virgiana Ningsih Volta Diyanto Wati, Yenny Widia Yulianti Widya Arisza Septyaningtyas Widyastuti, Radilla Windi Puji Astuti Yafie Riandalas Yanuriza, Yanuriza Yeandrawita - Yesi Mutia Basri Yolanda Gita Yulia Efni Yuneita Anisma Yurisa Ratnasari Zaferar , Arumega Zarefar, Arumega Zarefar, Arumge