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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 Jurnal Akuntansi dan Ekonomika IJEBA (International Journal of Economic, Business & Applications) J-MAS (Jurnal Manajemen dan Sains) Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Riset Terapan Akuntansi International Journal of Economics Development Research (IJEDR) Studi Akuntansi dan Keuangan Indonesia (SAKI) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Kajian Akuntansi dan Auditing Bahtera Inovasi Jurnal Ekonomi KIAT Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis PEKBIS Jurnal Economica: Media Komunikasi ISEI Riau Multidisciplinary Journal of Education, Economic and Culture Jurnal Dinamika Akuntansi
Rasuli Rasuli
Fakultas Ekonomi Dan Bisnis, Universitas Riau, Pekanbaru, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah dan Peran Auditor Internal terhadap Kualitas Laporan Keuangan Daerah (Studi Empiris pada OPD Kabupaten Rokan Hilir) Dewi Astri Sasmita; Nasrizal Nasrizal; M Rasuli
Jurnal Kajian Akuntansi dan Auditing Vol. 15 No. 2 (2020): Oktober 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (981.792 KB) | DOI: 10.37301/jkaa.v15i2.28

Abstract

This research was conducted to examine whether the factors of human resource competency, the application of regional financial accounting systems and the role of internal auditors affect the quality of regional financial reports. The study was conducted on officials and employees OPD at the District Rokan Hilir. To examine this reserch’s hypothesis, the author uses the multiple regression analysis by using SPSS version 21.0. The results of this study reveal that there is a positive effect on the variables of competence in human resources, the application of regional financial accounting systems and the role of internal auditors on the quality of regional financial reports.
The Influence of Zakat Local Regulation Practice No. 6 of 2013 Towards the Distribution of Zakat in Siak Regency (Case Study of BAZNAS in Siak Regency) Kiki Candri; Kirmizi Kirmizi; Rasuli Rasuli
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 4, No 2 (2019)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (571.426 KB) | DOI: 10.31258/ijeba.4.2.45-60

Abstract

This study aims to determine the development of zakat in Siak Regency, to find out the influence of Zakat Local Regulation No. 6 of 2013on the distribution of zakat in Siak Regency. The research methodology of the data in this study was by collecting primary data directly from original sources such as agencies and companies that became research subjects, and conducted interviews with respondents. The sampling technique in this study uses a non-probability technique that is saturated sample or total sampling which is census, the object used is the administrator of BAZNAS and UPZ in Siak Regency, amounting to 75 people. In the analysis phase, data quality test, validity test, reliability test, classic assumption test, data normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, and Hypothesis test (T test and F test). The results showed that the Zakat Local Regulation had a significant effect on the distribution of zakat in Siak Regency which was in accordance with the basic principles of the Zakat Local regulation No, 6 of 2013, namely Islamic Sharia, trustworthiness, expediency, justice, legal certainty, accountability.
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.
Analisis Perbandingan Kinerja Portofolio Optimal Markowitz Model dan Treynor Black Model pada Saham LQ45 di Bursa Efek Indonesia Melisa Ermis; M Rasuli; Andewi Rokhmawati
Jurnal Ekonomi KIAT Vol. 31 No. 1 (2020): Juni 2020
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2020.vol31(1).2737

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja portofolio optimal Model Markowitz dan Model Treynor Black selama periode 2011-2018. Penelitian menggunakan populasi berupa saham di Bursa Efek Indonesia (BEI) yang tergolong saham LQ45 dengan sampel sebanyak 20 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling. Analisis data dalam penelitian ini adalah portofolio optimal dan uji Mann Whitney Test. Hasil penelitian menunjukkan Teori Portofolio Markowitz menekankan pada upaya memaksimalkan ketidakpastian risiko dalam pemilihan dan penyusunan portofolio yang optimal. Sedangkan Model Treynor diperoleh dengan cara menurunkan rata-rata return saham dengan return investasi bebas risiko yang akan menghasilkan premi risiko, kemudian membaginya dengan beta saham. Semakin tinggi nilai yang dihasilkan maka semakin baik kinerja saham. Hasil Mann Whitney Test menunjukkan bahwa rata-rata return portofolio saham selama tahun 2011-2018 yaitu model Markowitz lebih tinggi dari rata-rata portofolio return saham model Treynor selama tahun 2011- 2018. Hal ini menunjukkan bahwa return portofolio saham model Markowitz lebih baik dibandingkan model Treynor. Dari hasil Mann-Whitney Test juga terdapat perbedaan Kinerja Model Markowitz dan Model Treynor Black.
Pelatihan Sistem Akuntansi Keuangan Masjid (Sakmas) Di Kota Pekanbaru M Rasuli; Julita Julita; Pipin Kurnia; Meilda Wiguna
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.751 KB)

Abstract

A barrier of the mosque’s financial reporting is minimal knowledge of the financial management, limited sources of financial data, minimal of supporting infrastructure facilities, not having competent experts, non-productive human resources, and stutter of technology. Most mosques only have a financial record with a single-entry system. The majority of mosque managers are people who are still laymen with accounting. The application method used direct training to socialize ISAK 35 in the preparation of financial statements and provide training in the use of the mosque's financial accounting system (SAKMAS in accordance with IAK 35 on the presentation of financial statements to non-profit organizations). The Achievement level of success of the activity is the inception of the mosque's financial statements, understanding, and knowledge in training to make financial reporting in accordance with accounting standards. Each participant gets SAKMAS software that can be directly used. Moreover, the mosque can produce a double-entry recording system through SAKMAS. Takmir understanding increases into a good signal, thus increasing public confidence in the management of people's funds.    
PENGARUH KOMPETENSI APARATUR PEMERINTAH, PENGENDALIAN AKUNTANSI, KETAATAN PADA PERATURAN PERUNDANG-UNDANGAN, DAN PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (STUDI EMPIRIS PADA OPD DI PEKANBARU) Rosalia Hery; M. Rasuli M. Rasuli; Kurnia Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was aimed to examine the influence of government apparatus competency, accounting control, adherence to rule of law, and budgetary participation on performance accountability of government entity. sample of this study is regional apparatus organization of pekanbaru city. The sampling method is used purposive sampling methode with total 99 respondents and the population 45 regional apparatus organization 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) government apparatus competency had a effect on performance accountability of government entity. (2) accounting control had a effect on performance accountability of government entity. (3) adherence to rule of law had effect on performance accountability of government entity. (4) budgetary participation had a effect on performance accountability of government entity.Keyword: Government Apparatus Competency, Accounting Control, Adherence To Rule Of Law, Budgetary Participation, Performance Accountability Of Government Entity
Pendekatan Vousinas Fraud Hexagon Model dalam Mendeteksi Kecurangan Pelaporan Keuangan Vika Miftahul Jannah; Andreas Andreas; M Rasuli
Studi Akuntansi dan Keuangan Indonesia Vol 4 No 1 (2021): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.4.1.1-16

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh model fraud hexagon; stimulus (tekanan), kesempatan, rasionalisasi, kemampuan, ego dan kolusi terhadap kecurangan pelaporan keuangan dengan menggunakan pengukuran model F-Score pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Sampel yang digunakan dalam penelitian berjumlah 97 perusahaan manufaktur di Indonesia dengan jumlah observasi sebanyak 291. Penelitian menggunakan teknik analisis regresi logistik.Hasil penelitian ini menunjukkan bahwa stimulus (tekanan) yang ditinjau dari stabilitas keuangan dan target keuangan; kesempatan yang ditinjau dari ketidakefektifan pengawasan; ego yang ditinjau dari rangkap jabatan CEO tidak berpengaruh terhadap kecurangan pelaporan keuangan. Sedangkan stimulus (tekanan) yang ditinjau dari tekanan eksternal berpengaruh terhadap kecurangan pelaporan keuangan; rasionalisasi yang ditinjau dari pergantian KAP; kemampuan yang ditinjau dari perubahan direktur dan kolusi yang ditinjau dari kinerja pasar berpengaruh terhadap kecurangan pelaporan keuangan. Penelitian ini hanya dilakukan pada sektor perusahaan manufaktur sehingga hasil penelitian ini lebih menggambarkan situasi secara lokal. Hasil penelitian ini menegaskan bahwa ada beberapa faktor yang dapat menyebabkan terjadinya kecurangan pelaporan keuangan, oleh sebab itu sebaiknya manajemen perusahaan bersama-sama dapat meningkatkan kualitas pelaporan keuangan.
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.
ANALSIS FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL DI PEMERINTAH DAERAH SE-PROVINSI RIAU (Kota Pekanbaru, Kota Dumai, Kabupaten Rokan Hilir) R. Septian Armel; M. Rasuli; Taufeni Taufik
PEKBIS Vol 11, No 2 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.719 KB) | DOI: 10.31258/pekbis.11.2.85

Abstract

This study aims to determine the effect of Organizational Commitment on Accrual-Based Accounting Implementation. Furthermore, this study also examines the role ofHuman Resource Competence, Application of Local Government AccountingStandards (SAPD) and Utilization of SIPKD as mediating the relationship betweenOrganizational Commitment to Accrual-Based Accounting Implementation. Thepopulation in this study are all Regional Device Organization (Organisasi PerangkatDaerah - OPD) in Riau Province which are located in Pekanbaru, Dumai and RokanHilir. The sampling method used in this research is purposive sampling, in order toobtain as much as 113 Regional Device Organization as the sample. This studyused primary data by distributing questionnaires to the head of the accountingdepartment and head of sub-section in each OPD. The statistical method used totest the research hypothesis is Structural Equation Model (SEM) based on PartialLeast Square (PLS) with the help of the WarpPLS 6.0 program. The results of thisstudy prove that organizational commitment did not directly influenced theimplementation of accrual-based accounting, but it influenced the implementation ofaccrual-based accounting through human resource competencies, application ofLocal Government Accounting Standards and utilization of SIPKD.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA BAGI HASIL, DAN JUMLAH PENDUDUK TERHADAP TINGKAT KEMISKINAN DENGAN BELANJA DAERAH SEBAGAI VARIABEL INTERVENING PADA KABUPATEN/ KOTA DI PROVINSI RIAU TAHUN 2011 S.D 2015 Riry Isramiwarti; M. Rasuli; Taufeni Taufik
PEKBIS Vol 9, No 3 (2017)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.34 KB) | DOI: 10.31258/pekbis.9.3.195-213

Abstract

The purpose of this research is to know the influence of Local Revenue (PAD),General Allocation Fund (DAU), DBH and Total Population to Poverty Level throughRegional Expenditure at Regency / City in Riau Province Year 2011-2015. The studywas conducted for 2 months, from October to December 2016. The object of thisstudy is the district / city in Riau Province, the population and sample used in thisstudy are 12 districts / municipalities in Riau Province. The data used are secondarydata obtained based on documentation of result from publication of BPS (CentralBureau of Statistics) for data of Economic Growth and Poverty Rate while data ofPendapatan Asli Daerah (PAD), General Allocation Fund (DAU), DBH and CapitalExpenditure Obtained from the Financial Management Agency and Regional Asset(BPKAD) Riau Province. The analysis tool used is Path Analysis using Partial LeastSquare (PLS) method. The result of the research shows that Pendapatan AsliDaerah (PAD), Profit Sharing Fund (DBH) and Total Population (JP) have asignificant influence to the decreasing of Poverty Level through RegionalExpenditure (BD). While the General Allocation Fund (DAU) does not have asignificant effect on the decrease of the number of Poverty Rate through RegionalExpenditure (BD). Regional Expenditure (BD) as an intervening variable has animportant role in increasing the influence of Pendapatan Asli Daerah (PAD) and thePopulation (JP) in reducing Poverty, but has little role in increasing the effect ofGeneral Allocation Fund (DAU) and Revenue Sharing Fund (DBH) to reducePoverty Rate.
Co-Authors ', Kamaliah ' ', Mila Suhardini ', Rusli ., Saukani Abd. Rasyid Syamsuri Abdul Rasyid Adrian Freddy Hilman Al Azhar A Al Azhar L Al Azhar L ' Al Azhar Lukman Alex B. Akbar Sitompul Alfiani, Rahmah Alfiati Silfi Amalina, Carissa Amir Hasan Amir Hasan Anak Agung Gede Sugianthara Ananda Chika Bintani Andewi Rokhmawati Andreas Andreas Andreas Andreas Andreas Andreas Andreas Anis Maghfiroh Anthon Indra Jaya Anton Anton Arbianti Arbianti Ari Andika Perdana 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 Em Fikri Alfiansyah Emrinaldi Nur DP Enni Savtri 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 Jumavis Irvia Saputra Justika Zebua Kamaliah ' Kamaliah Kamaliah Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Khairunnisa, Novita Kiki Candri Kirmizi Kirmizi Kurnia Pipin Lilis Yulianti Lily - M. Ade Kasfauzi M. Arif Syarmenda Mardani Mardani Meilda Wiguna Mela, Nanda Fito Melia Frastuti Melisa Ermis Melynda, Mira Dewi Miftah Urrahmi Monica Monica Muhammad Dzaky Muhammad Hafiz Muhammad Luthfi iznillah Nadya Arindini Pratiwi Nailul Huda Nasrizal Nasrizal Nasrizal Nasrizal, Nasrizal Nitia Wijaya Nora Angelina Noviandhi Resilla Novira Fazri Nanda Novita Indrawati Nur Azlina Nurazlina ' Nurbaity, Cahya Nurjannah ' 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 Ria Nelly Sari Ridoan, Ahmad Rio Safriadi Riry Isramiwarti Risandy, Eka Riska Natariasari Riska Natariasari Rita Anugerah Rita Anugerah Rita Anugerah Rizka Wahyuni Robi Cahyadi, Robi Rofika - Rofika Rofika rofika rofika Rofika Rofika, Rofika Rokhmawati, Andewi Rokmawati, Andewi Rosalia Hery Roza Octalia, Roza Ruhul Fitrios Rusli ' Ryan Arista Salman Husin Sanjaya, Aditya Sembiring, Rinawati Sri Ernita Sri Susanti Suharti Superdi ' Supriono Supriono Suryadi, Ari Susanti Susanti 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 Vika Miftahul Jannah Vince Ratnawati Virgiana Ningsih Volta Diyanto Wati, Yenny Welly Hermanto Widia Yulianti Widya Arisza Septyaningtyas Widyastuti, Radilla Windi Puji Astuti Yafie Riandalas Yanuriza, Yanuriza Yeandrawita - Yesi Mutia Basri Yesi Mutia Basri Yolanda Gita Yona Oktari Yuari Ade Sasmana Siregar Yulia Efni Yuneita Anisma Yurisa Ratnasari Zaferar , Arumega Zarefar, Arumega Zarefar, Arumge