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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) 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 Comsep : Jurnal Pengabdian Kepada Masyarakat PEKBIS Multidisciplinary Journal of Education, Economic and Culture Jurnal Dinamika Akuntansi
M. Rasuli
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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
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.
THE EFFECT OF LITIGATION RISK AND GOOD CORPORATE ON QUALITY OF FINANCIAL STATEMENTS IN BANKING COMPANIES IN INDONESIA STOCK EXCHANGE YEAR 2012-2016 Rahma Purnami; Amir Hasan; M. Rasuli
PEKBIS Vol 10, No 2 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.369 KB) | DOI: 10.31258/pekbis.10.2.132 - 146

Abstract

The purpose of this study is to examine and analyze the effect of litigation risk,institutional ownership, managerial ownership, board of directors, independentcommissioners, and audit committee partially and simultaneously to the quality offinancial statements. The population of this study are all companies engaged inbanking that go public in Indonesia Stock Exchange in 2012 until the year 2016 asmany as 36 companies. Sampling using purposive sampling method. Samples thatmeet the criteria there are 31 companies, the method of data analysis using multiplelinear regression. Test results show that litigation risks, institutional ownership,independent commissioners, and audit committees have a significant influence onthe quality of financial statements. While managerial ownership and board ofdirectors have no significant effect to the quality of financial statements.Simultaneously the risk of litigation, institutional ownership, managerial ownership,board of directors, independent commissioner and audit committee affect the qualityof financial statements can be seen from F count (5.883)> F table (3.172).
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN INOVASI SDM TERHADAP KINERJA APARAT PEMERINTAH: KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI PADA PEMERINTAH TINGKAT PROVINSI RIAU) Dwi Mardaniati; Yesi Mutia Basri; M. Rasuli
PEKBIS Vol 12, No 1 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.795 KB) | DOI: 10.31258/pekbis.12.1.%p

Abstract

This research aims to analyze the effect of budgeting participation and humanresources innovation towards the performance of government officials withorganization commitment and organization culture as moderation variable ingovernment Riau province level. The technique of selecting samples was by usingpurposive random sampling which obtained 115 civil servants as samples. Theresearcher used multiple linear regression technique and moderation regressionmodel/modereted regression analysis (MRA). The research results show that: 1)budgeting participation has effect towards the performance of government officials,2) human resources innovation has effect towards the performance of governmentofficials, 3) commitment moderates the correlational effect between budgetingparticipation and the performance of government officials, 4) organizational culturemoderates the correlational effect between budgeting participation and theperformance of government officials, 5) commitment moderates the correlationaleffect of human resources innovation and the performance of government officials,6) organizational culture moderates the correlational effect of human resourcesinnovation and the performance of government officials.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PENGELOLAAN ASET TETAP DAN PERAN INTERNAL AUDIT TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERATING (Studi pada Pemerintah Provinsi Riau) Jumavis Irvia Saputra; Amir Hasan; Muhammad Rasuli
PEKBIS Vol 12, No 1 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.669 KB) | DOI: 10.31258/pekbis.12.1.%p

Abstract

In the BPK-RI inspection report (LHP) on the Riau Provincial Government's financialstatements for 2017 there are still many findings related to internal control systemsand issues of non-compliance with statutory provisions. The purpose of this studywas to analyze the influence of human resource competencies, utilization ofinformation technology, management of fixed assets and the role of internal audit onthe quality of financial statement information with an internal control system as amoderating variable in the Riau Provincial Government. The population in this studyare officials or employees involved in the management of regional finances in theRegional Apparatus Organization (OPD) of Riau Provincial Goverment. Thesampling technique in this study using saturated or census sampling, with totalsample 120 (one hundred and twenty) people/respondents. The data collectionmethod is using survey method, data sources is using primary data and dataanalysis to test hypotheses is using multiple regression analysis. Research resultsshow that human resource competency, information technology utilization,management of fixed assets and the role of internal audit partially influence thequality of government financial statement information, internal control systemsmoderate the influence of fixed asset management and the role of internal audit ongovernment financial statement information quality, while internal control system isnot able to moderate the influence of human resources and the use of informationtechnology on the quality of government financial statement information.
PERAN INSPEKTORAT KABUPATEN : HARAPAN DAN TANTANGAN (Studi Kualitatif Pada Inspektorat Pemerintah Kabupaten Kepulauan Meranti) Tyara Miranda; Amir Hasan; M. Rasuli
PEKBIS Vol 11, No 1 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (93.028 KB) | DOI: 10.31258/pekbis.11.1.%p

Abstract

The objective of this study is to evaluate the role of the Inspectorate of KabupatenKepulauan Meranti as an internal watchdog of government officials and know theexpectations and challenges for APIP in the future. The type of research used in thisstudy is qualitative research with grounded theory approach. The data used in thisstudy include primary data and secondary data, such are observation, in-depthinterview, literature study and documentation. The result of the research shows thatthe role of Inspectorate of Kabupaten Kepulauan Meranti as an internal supervisoryapparatus of government has been run well although not yet optimal because thereare some obstacles such as limited number of human resources, budgetrationalization and inadequate facilities and infrastructures. Nevertheless, the resultsof internal control conducted by the Inspectorate of Kabupaten Kepulauan Merantihave been reliable and utilized by stakeholders. Expectations for APIP in the futureare the increasing number of professional human resources, the increasing ofincome allowance, adequate facilities and infrastructure, the increasing of APIP staffcompetence, budget availability, leadership commitment, APIP become the third lineof defenses, clarity of roles, institutional improvement, synergy between BPKP andthe inspectorate, the existence of performance measurement systems, and theemergence of positive public participation. The challenges for APIP in the future areto balance the role of assurance and consulting, utilization of information technology,finding a way how to recover losses, follow up potential losses, improveprofessionalism and integrity, reliable reports, maintain the quality of governance,expanding knowledge, optimize the supervision of five prone areas corruption,providing recommendations that have a deterrent effect, breaking the 'lame'inspectorate stigma and increasing APIP's capability to level 5.
PENGARUH AUDIT TENURE, KOMPLEKSITAS OPERASI PERUSAHAAN, KUALITAS DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR EKSTERNAL SEBAGAI VARIABEL MODERASI Habibullah Azzuhri; Kamaliah Kamaliah; M. Rasuli
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 (292.408 KB) | DOI: 10.31258/pekbis.11.2.124

Abstract

This study aims to examine the effect of audit tenure, the complexity of companyoperations, quality and audit opinion on audit report lag with specialization ofexternal auditor industries as a moderating variable. The samples were determinedby purposive sampling method where 90 manufacturing companies were used assamples. The total sample is 450 companies. The data source used in the study issecondary data. Data analysis for hypothesis testing using Multiple RegressionAnalysis. The results of this study shows that the variable complexity of companyoperations, quality and audit opinion have a significant effect on audit report lag andaudit tenure does not significantly influence audit report lag. The complexity of thecompany's operations and audit opinion has a significant effect on the audit reportlag moderated by the industry of external auditors and there is no influence of audittenure and audit quality on audit report lag which is moderated by the industry'sexternal auditor specialization. Keywords: Audite report lag, tenure audit, complexity of company operations, auditquality, audit opinion and specialization of industrial external auditors.
KONSERVATISME AKUNTANSI DITINJAU DARI BESARNYA PAJAK, LEVERAGE, CASH FLOW DAN UKURAN PERUSAHAAN : ACCOUNTING CONSERVATISM: REVIEW OF TAX AMOUNT, LEVERAGE, CASH FLOW AND COMPANY SIZE Hita Puspita Sari Hita; M Rasuli; Riska Natariasari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): 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/current.3.3.314-325

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pajak, leverage, cash flow dan ukuran perusahaan terhadap konservatisme akuntansi. Populasi dalam penelitian ini adalah perusahaan properti & real estate yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan diperoleh sampel sebanyak 10 perusahaan. Analisis yang digunakan yaitu regresi linier berganda. Hasil penelitian ini menunjukkan bahwa pajak, leverage, cash flow dan ukuran perusahaan tidak berpengaruh terhadap konservatisme akuntansi.
DETERMINAN INTENSI MENJADI WHISTLEBLOWING DENGAN PERLINDUNGAN HUKUM SEBAGAI VARIABEL MODERASI Tiya Restika Putri; Muhammad Rasuli; Devi Safitri
AKUNTABILITAS Vol 16, No 2 (2022): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v16i2.16503

Abstract

This study aims to examine the influence of organizational commitment, personal cost of reporting and moral intensity to whistleblowing intention with legal protection as moderating variabel. The sample used in this study is all employees who work in Bank Perkreditan Rakyat Riau Province. Collecting data of this study using a questionnaire submitted to 135 employees who work on Bank Perkreditan Rakyat Riau Province. From questionnaires distributed, 90 questionnaires can be completed and can be processed. The data analysis method used was multiple linear regression and moderated regression analysis (MRA), as well as data processing using SPSS software version 25. The  results  ofthe  study  with  multiple  linear  regression analysis  showed  that organizational commitment, personal cost of reporting and moral intensity  had a significant to whistleblowing intention. The analysis of the moderating variable shows that legal protection is only able to moderate the personal cost of reporting and is not able to moderate organizational commitment and moral intensity on the intensity of whistleblowing
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 Anak Agung Gede Sugianthara Ananda Chika Bintani 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 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 Khairunnisa, Novita Kurnia Pipin Lilis Yulianti Lily - M. Ade Kasfauzi M. Arif Syarmenda Mardani Mardani Meilda Wiguna Mela, Nanda Fito Melia Frastuti Melynda, Mira Dewi Miftah Urrahmi Muhammad Dzaky Muhammad Hafiz Muhammad Luthfi iznillah Nadya Arindini Pratiwi Nailul Huda Nasrizal Nasrizal Nasrizal Nasrizal, Nasrizal 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 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 ' Ryan Arista Salman Husin Sanjaya, Aditya Sembiring, Rinawati Sri Ernita Sri Susanti Suharti Superdi ' 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