Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

3.531

P-Index

This Author published in this journals

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

Author-ID : 7186359

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

Published : 127 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4 5

PENGARUH KOMITMEN ORGANISASI, KOMPETENSI DAN SISTEM AKUNTANSI INSTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN ETIKA SEBAGAI VARIABEL MODERASI (SETUDI EMPIRIS PADA BADAN PUSAT STATISTIK PROVINSI RIAU) Fitrisyah, Aidil; M. Rasuli, M. Rasuli
Jurnal Tepak Manajemen Bisnis Vol 9, No 3 (2017)
Publisher : Jurnal Tepak Manajemen Bisnis

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

This study to determine the direct influence of organizational commitment,competence and Instance Accounting System to the quality of financial Reporting. Andthe indirect influence of organizational commitment, competence and InstanceAccounting System to the quality of financial Reporting with ethics as a moderationvariable at BPS Provinsi Riau.The result of the research is first direct influence,organizational commitment have a positive effect to the quality of financial Reportingwith significance value equal to 0,046, the competence have positive effect to the qualityof financial Reporting with significance value equal to 0,028 and Instance AccountingSystem have positive effect to quality of financial Reporting with significance valueequal to 0,033. Both indirect influences, organizational commitment strengthened ethicseffect on the quality of financial Reporting with a significance value of 0.037, ethicalstrengthened competence affect the quality of financial Reporting with a significancevalue of 0.043 and Instance Accounting System is weakened ethics does not affect thequality of financial Reporting with a significance value of 0.135.

PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR PADA CORPORATE GOVERNANCE PERCEPTION INDEX Susanti, Depa; M. Rasuli, M. Rasuli; Wijaya, Errin Yani
Jurnal Tepak Manajemen Bisnis Vol 8, No 1 (2016)
Publisher : Jurnal Tepak Manajemen Bisnis

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

The purpose of this research is to disclose influence of applicating Good CorporateGovernance (GCG) to financial performance. A measure of Corporate Governance implementation isCGPI score A measure of corporate performance is Return On Equity (ROE), Return On Investment(ROI) and Earning Per Share (EPS).The statistical method used is simple regression analysis. Sampling was purposive sampling techniqueis the selection of samples with specific criteria, so that samples obtained in this study as ma ny as 9companies. The statistical software used was the software Statistical Product and Service Solutions(SPSS) version 17.00 for Windows with T test, simple linear regression and Classical Assumption Test.The result from this research shows that significant effect on the Implementation of Good CorporateGovernance to Return on Equity and there are no significant effect partial implementation of GoodCorporate Governance to Return On Investment and Earnings Per Share.

ANALISIS PENGARUH KOMPETENSI,INDEPENDENSI DAN BEBAN KERJA TERHADAP KUALITAS AUDIT DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI (Studi Empiris di Badan Pengawasan Keuangan dan Pembangunan Perwakilan Provinsi Riau) Dhermawan, Dhermawan; M.Rasuli, M.Rasuli
Jurnal Tepak Manajemen Bisnis Vol 10, No 1 (2018)
Publisher : Jurnal Tepak Manajemen Bisnis

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

Control is a mechanism utilised by executives to ensure that organisationalpolicies and system are well in place to guide the organization to reach its goals. Aninternal auditor is required to possess a certain level of competency and independenceto determine whether the organizationâs (government) work ethics is in compliance tostandard law and regulations. The role of the internal auditor, as part of the APIP inthe Badan Pengawasan Keuangan dan Pembangungan (BPKP) Perwakilan ProvinsiRiau is to produce quality audit result that is able to exert strain on the workload,enabling law enforcers to expose corruption cases in the Riau province. A certain leveland form of motivation is required to ensure that an auditor is able to work to the bestof his or her ability voluntarily. The purpose of this research is to investigate therelationship between independent and dependent variables, moderated by motivation.The research methodology utilizes Partial Least Square with a sample size of ninetythreeauditors from BPKP Perwakilan Provinsi Riau. The reader will be able to formthe following conclusion based on the purpose of the research and area of analysis;competency and independency variables will influence the quality of the auditsignificantly while the workload variable will not influence the audit qualitysignificantly. There is no significant effect between the Motivation as moderationvariable and the competency, independency as well as the work load variable towardsthe quality of the audit.

PENGARUH GANGGUAN PRIBADI, GANGGUAN EKSTERN, GANGGUAN ORGANISASI DAN AUDIT TENURE TERHADAP INDEPENDENSI AUDITOR (Studi Empiris Pada BPK RI Perwakilan Provinsi Riau) Syaputra, Haizil Adam; Rasuli, M; Kurnia, Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

This research aims to determine the effect of personal disturbance, external disturbance, organizational disturbance and audit tenure on the the auditor’s independence . (Empirical Studied In BPK RI Of Riau Province). Population of the research is auditor in officers BPK RI of Riau Province. Sampling technique is used sampel jenuh with all population was be sample . Hypotesis test used in this research was statistical t-test. Data analysis techniques used in this research was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 17.0 for Windows as data processing software program. Results of hypothesis test using statistical t-test showed the significant value of personal disturbance that H1 and the eksternal disturbance that H2 accepted. the organizational disturbance that H3 and the audit tenure that H4 rejected. The results showed personal disturbance and external disturbance has effect on auditor’s independence. While organizational disturbance and audit tenure hasn’t effect on auditor’s independence.Keywords :Personal Disturbance, External Disturbance, Organizational Disturbance, Audit Tenure and The Auditors’ independence

PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2014-2016) Fadhilla, Riska; Rasuli, M; Rofika, Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

This research aims to determine the effect of corporate governance, firm size, and tax avoidance to the acceptance of tax avoidance. The samples of this research are manufacturing companies which listed on the Indonesia Stock Exchange (BEI) in 2014 to 2016. The population of this research are 27 companies. Based on purposive sampling method, the total of final samples are 81 samples. Analysis of data is carried out using multiple regression method with the aid of SPPS version 23 computer program. The result of this research show that managerial ownership, independent board of commissioners, audit committee, and corporate social responsibility are influence on tax avoidance. While institusional ownership and firm size has no effect on tax avoidance.Keywords : managerial ownership, institusional ownership, independent board of commisioners, audit committee, firm size, corporate social responsibility, and tax avoidance.

PENGARUH PERTUMBUHAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA PERUSAHAAN ASURANSI DI BURSA EFEK INDONESIA Melynda, Mira Dewi; Rasuli, M; Rokmawati, Andewi
Jurnal Tepak Manajemen Bisnis Vol 10, No 3 (2018)
Publisher : Jurnal Tepak Manajemen Bisnis

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

This study aims to determine the effect of corporate growth and capitalstructure on profitabiltias. to know the influence of company growth and capital structureto company value on insurence company, to know the influence of profitability tocompany value, to know the influence of profitability mediate growth of company tocompany value at Insurance Company at Indonesia Stock Exchange. And to know theeffect of profitabilty mediate capital structure to company value at Insurance Company atIndonesia Stock Exchange. The sampel of this study are 12 of 14 Population of InsuranseCompany that listed at Indonesia Stock Exchange. This study method is using purposivesampling and Data Analysis is using Path Anaysis. The results of this study indicate thecompanys growth and capital structure have a significant effect on profitability.Corporate growth and capital structure significantly influence the value of insurancecompanies in Indonesia Stock Exchange. Profitability significantly affects the value ofinsurance companies in Indonesia Stock Exchange. The Companys growth does affectthe value of the company through the profitability of insurance companies in theIndonesia Stock Exchange. Capital structure does affect the value of the companythrough the profitability of insurance companies in the Indonesia Stock Exchange.

FAKTOR - FAKTOR YANG MEMPENGARUHI TERJADINYA KECURANGAN (FRAUD) PADA PENGADAAN BARANG DAN JASA DI KABUPATEN PELALAWAN (Studi Empiris Pada Kabupaten Pelalawan) Gusnita, Jumeilia; Hasan, Amir; Rasuli, M.
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 7, No 2 (2019)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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

This study aims to examine the influence of factors such as Quality of Procurement of Goods / Services Committee, Procurement of Goods / Services Environment, Income of Procurement of Goods / Services Committee, Procurement of Goods and Services System and Procedure, Procurement of Goods / Services Ethics, to Fraud in Procurement of Goods / Services to Pelalawan Government Agencies and test whether there are differences in assessment between Respondents of Internal Agencies and BPKP Auditors.The results of the study indicate that both simultaneous / combined tests are carried out in whole / combined and separately, it is known that the Quality of Procurement Committees, Procurement Committee Procurement, Procurement System and Procedure, Procurement Ethics, and Procurement Environment simultaneously have a significant effect on fraud in the procurement of goods / services to Pelalawan Government Agencies. Lastly, the tests carried out as a whole / combined all variables have a positive effect on fraud in the process of procurement of goods / services. Whereas if the test is carried out separately, based on respondents from internal parties, all independent variables significantly influence the dependent variable. Referring to previous research research methods that use questionnaires still cannot explain the factors that influence fraud in the procurement of goods / services more "blurred". The real difference between the results of this study with previous research, confirms that the practice of fraud / fraud in each of the different scopes will produce different results.

PENGARUH KOMPETENSI, INDEPENDENSI, PENGALAMAN KERJA, KOMPLEKSITAS TUGAS TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH DAN REWARD SEBAGAI VARIABEL MODERATING Laksana Hari, Bagus; Rasuli, M.; Darlis, Edfan
SOROT Vol 10, No 1 (2015)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Abstract As an internal watchdog, Inspector auditors working in the government organization that the main task is to determine whether the policies and procedures established by top management (Regional Head) has been complied and went according to plan, determine whether or not the maintenance of the property, determine the efficiency and effectiveness of the procedure and government activities, in addition to the auditor is also required to have more skill in his duty to audit the quality of the resulting more perfect. This study examines all auditors who work in agencies in each district as Jambi province. With the number of samples taken are 168 people. By adding the expected reward as a moderating able to motivate the auditor to audit more produce good quality.

PENGARUH KEJELASAN SASARAN ANGGARAN, BUDAYA ORGANISASI, DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA (STUDI EMPIRIS PADA UNIVERSITAS RIAU) Heptariani.Z, Susi; Rasuli, M.; Taufik, Taufeni
SOROT Vol 8, No 1 (2013)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

This study aims to examine and analyze how muchinfluence the budget goal clarity, organizational culture and reportingsystem on performance accountability at the University of Riau. Thestudy was conducted on 54 people at the University of Riau budgetusers. Respondent participation rate amounted to 90.75% (49people). The analytical tool used is multiple regression with SPSSversion 21. Tests performed include testing the validity and reliability,testing normality of the data and the classical assumptions, thecoefficient of determination and hypothesis testing research. Theresults showed that the higher budget goal clarity and organizationalculture will affect to the higher of performance accountability.Meanwhile, no effect was found between reporting system onperformance accountability. The coefficient of determination was30.2%, where at least 69.8% change in the performanceaccountability is influenced by other factors not included in thisstudy.

PENGARUH KOMPETENSI DAN SISTEM AKUNTANSI TERHADAP KUALITAS PERTANGGUNGJAWABAN LAPORAN KEUANGAN PADA SATUAN KERJA DI LINGKUNGAN KANWIL KEMENTERIAN AGAMA PROVINSI RIAU Hazrita, Fadilah; Rasuli, M.; Kamaliah, Kamaliah
SOROT Vol 9, No 1 (2014)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

This study aims to determine whether there are significantcompetence and Accounting System Institution (SAI) to the quality offinancial reporting responsibilities on the Kanwil Kementerian AgamaProvinsi Riau. Data obtained through census method by distributingquestionnaires to the work unit in the Religious Affairs Ministry RiauProvince. number of respondents were sent a questionnaire in thisstudy amounted to 66 people. Questionnaire developed and can beobtained further numbered 66. This study uses multiple linearregression. The results showed that competence does not affect thequality of financial reporting responsibilities, while the accountingsystem institution (SAI) affects the quality of financial reportingresponsibilities.

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 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 Saidi Julita, Julita Jumavis Irvia Saputra Justika Zebua Kamaliah ' 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 ' 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

Title

Found 127 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 127 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 127 Documents
Search