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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

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

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PENGARUH KEAHLIAN, INDEPENDENSI, KECERMATAN PROFESIONAL, DENGAN ETIKA SEBAGAI VARIABEL MODERASI TERHADAP KUALITAS AUDITOR PADA INSPEKTORAT PROVINSI BENGKULU Febriansyah, Erwin; Rasuli, M.; Hardi, Hardi
SOROT Vol 8, No 1 (2013)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

This research was conducted using a survey method inInspectorate Bengkulu Province. This study aims to examine theinfluence of expertise, independence, due proffesional care, withethics as a moderating variable to quality auditor in the InspectorateBengkulu province. The population in this study was 6o auditors inInspectorate Bengkulu Province. The data was collected bydistributing kuesinoner to the 6o respondents, but only 55questionnaires that can be used in this study. Type of data used isprimary data with the method of data collection using questionnaires.Method of data analysis used in this study is multiple regression(multiple regression). These results indicate that the effect on thequality auditor expertise. Ethics can moderate the influence ofexpertise on audit quality. Independence has an influence on thequality of auditors. Ethics can moderate the impact on the quality ofauditor independence. Due proffesional care has an influence on thequality of auditors. Ethics can moderate the influence of dueproffesional care to quality auditor. The coefficient of determination(R2) of 0.672 illustrates that 67.2 % influenced by the quahty auditorexpertise, independence, due proffesional care, and ethics, while 32.8% is influenced by other variables.

Pengaruh Karakteristik Tujuan Anggaran terhadap Kinerja Manajerial dengan Motivasi sebagai Variabel Intervening pada Pemerintah Daerah Kabupaten Merangin Saukani, Saukani; Rasuli, M.; Darlis, Edfan
SOROT Vol 10, No 2 (2015)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Abstract This study aims to determine the effect of the Budget on Performance Characteristics Purpose Managerial Motivation As an intervening variable. The present research of which data were collected using a questionnaires distributed to the SKPD structural officials of consisting of Echelon II, Echelon III, Echelon IV at the Regional Government of Merangin Regency. Of the 191 questionnaires distributed, 122 questionnaires were returned. There are 4 pieces of questionnaire were not completed, there were 118 questionnaires to be calculated in the present research. The analysis method was variant-based SEM using SmartPLS Software Version 2.0. From the results of the hypothesis testing of evidence that the motivation to act as mediating the relationship budgetary participation and managerial performance, budget goal clarity and managerial performance and budget goal difficulty and managerial performance. In the present study can not prove motivation as an intervening variable between the feedback budget and managerial performance and managerial performance evaluation budget.

ANALISIS PENILAIAN KINERJA RUMAH SAKIT UMUM DAERAH KOTA DUMAI SEBAGAI BADAN LAYANAN UMUM DAERAH Wilda, Wilda; Sari, Ria Nelly; Rasuli, M.
Jurnal Ekonomi Vol 26, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This research aims to analyze the performance measurement of RSUDKota Dumai defined as Regional Public Service Agency (BLUD). Performance is one of important thing that have to evaluate at public hospital to obtain the objective and increase quality of health services. In this research , we investigate how RSUD Kota Dumai measure the performance. This research uses qualitative method with case study design. The sampling conducted in this research are purposive sampling. Methode of data collection obtained through in dept interview, observation and dokumentation. The interview are conducted with all director of RSUD Kota Dumai. The result showed RSUD Kota Dumai evaluate performance under a combination of financial and non financial indicator. We found the method of financial performace measurement used budgetting analysis and non financial performance measurement used : (1) The achievement of employee, (2) Achievement of service performance indicator, (3) Survey of patient satisfaction, (4) Survey of employee satisfaction, (5) Performance Audit.In Conclusion this paper offer Balanced Scorecard to evaluating the performance of hospital activity. Balanced Scoecard Indicator have proved effective for measuring and improving hospital performance in four distinct factors : financial result, customer satisfaction, the internal business process, learning and growth effectiveness. We suggest RSUD Kota Dumai can adopt Balanced Scorecard. However Balanced Scorcard will help public hospital to measure their performance more comprehensive and accurate.

FAKTOR-FAKTOR YANG MEMPENGARUHI OPTIMALISASI APBD BERBASIS KINERJA (STUDI EMPIRIS PADA KABUPATEN INDRAGIRI HILIR PROVINSI RIAU) Rasyid, Abdul; Sari, Ria Nelly; Rasuli, M.
Jurnal Ekonomi Vol 25, No 4 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Performance-based budgeting aims to streamline, streamline and economize localrevenue and expenditure budgets in budgeting. Most government organizations have not been able to implement and implement a performance-based budget and the optimal use of regional financial information systems, both provincial and district governments become the problem every year is no exception to the Government of Indragiri Hilir Regency of Riau Province.The above issues need to be investigated on the causes with the title of research factors affecting performance-based APBD optimization. The purpose of this study to determine the influence of factors that affect the optimization of APBD- based performance. By using the method of mixed research and convergent approach of this research conduct questionnaires and interviews of respondents, the type of data used is primary and secondary data that is data obtained directly from respondents and data related to the subject of research.Based on the results of leadership quality data test, organizational commitment, administrative improvement, resources, reward and punishment, strong desire to succeed, regional financial information system affect the optimization of revenue and expenditure budget based on performance, with significant level is 95% and error rate 5%. In the hypothesis test results that leadership variables, organizational commitment, administrative improvements, resources, rewards and punishment, strong desire to succeed, regional financial information systems affect the optimization of revenue and expenditure budget based on performance, with a significant level 95% t table (1.960) Smaller than t arithmetic.

PENGARUH MORALITAS DAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI EMPIRIS PADA ORGANISASI PERANGKAT DAERAH (OPD) PEMERINTAH PROVINSI RIAU) Fahmi, Al; Anugerah, Rita; Rasuli, M.
Jurnal Ekonomi Vol 25, No 3 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini bertujuan untuk menemukan bukti empiris Pengaruh Moralitas dan Kompensasi terhadap Kecenderungan Kecurangan Akuntansi pada Organisasi Perangkat Daerah (OPD) Pemerintahan Provinsi Riau. Penelitian dilakukan pada Organisasi Perangkat Daerah (OPD) Pemerintah Provinsi Riau dengan jumlah sampel 129 orang responden. Pengambilan sampel menggunakan teknik purposive Sampling, dan teknik pengambilan data dengan menggunakan kuisioner dan dokumentasi. Teknik analisis data dengan menggunakan analisis korelasi Pearson Product Moment dan regresi berganda menggunakan aplikasi SPSS. Hasil penelitian menyimpulkan: (1) Moralitas berpengaruh negatif terhadap Kecenderungan Kecurangan Akuntansi; (2) Kompensasi berpengaruh negatif terhadap Kecenderungan Kecurangan Akuntansi; (3). Moralitas dan Kompensasi secara bersamaan berpengaruh negatif terhadap Kecenderungan Kecurangan Akuntansi pada Organisasi Perangkat Daerah (OPD) Pemerintah Propinsi Riau.

PENGARUH PEMAHAMAN SISTEM AKUNTANSI DAN PENGELOLAAN KEUANGAN NEGARA TERHADAP KINERJA SATUAN KERJA UNIVERSITAS RIAU Djamil, Sri Hayati; Kamaliah, Kamaliah; Rasuli, M.
Jurnal Ekonomi Vol 25, No 4 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empirisbahwa apakah ada pengaruh pemahaman sistem akuntansi dan pengelolaan keuangan negara terhada kinerja satuan kerja Universitas Riau. Populasi pada penelitian ini adalah seluruh seluruh Kabag, Kasubag bendahara serta staf yang berada di lingkungan Universitas Riau yang berkaitan langsung dengan pelaksanaan system akuntansi dan pengelolaan keuangan negara di lingkungan satuan kerja Universitas Riau. Pengumpulan data dilakukan dengan cara memberikan langsung oleh penulis. Sedangkan pengujian data dilakukan dengan uji reliabilitas dan uji validitas data. Sedangkan uji asumsi klasik yang digunakan adalah uji multikolinieritas, uji heteroskedastisitas dan uji normalitas. Dan untuk pengujian hipotesis penulis lakukan dengan analisis regresi bergandaHasil penelitian menunjukkan bahwa secara simultan dan parsial nahwa pemahaman sistem akuntansi dan pengelolaan keuangan negara berpengaruh terhadap kinerja satuan kerja Universitas Riau.

PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN DENGAN METODE FRAUDTRIANGLE DAN SAS NO. 99 Suryadi, Ari; Rasuli, M.; Indrawati, Novita
Jurnal Ekonomi Vol 25, No 3 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This research aims to obtain empirical evidence of the effectiveness of the fraud triangle in detecting fraudulent financial statement. The variables of fraud triangle are used a proxy financial stability with GPM, SCHANGE, ACHANGE, CATA, SALAR, SALTA and INVSAL. External pressure that proxy by LEV, FINANCE, and FREEC. Personal financial need that proxy by OSHIP, and 5% OWN. Financial target that proxy by ROA. Nature of industry that proxy by RECEIVABLE, INVENTORY and FOPS. Ineffective monitoring that proxy by BDOUT, AUDCOMM, AUDCSIZE, IND and EXPERT. Organizational structure that proxy by CEO and TOTAL TURN. Rationalization that proxy by AUDCHANGE, AUDREPORT, and TACC then quality audit.The population of this research is the property and real estate companies listed on Indonesia Stock Exchange in 2011-2015 is 49 companies. Total samples of this research are 13 property and real estate companies used purposive sampling method. Statistical data analysis method used is logistic regression.The result of this research indicate that the financial stability that proxy by ACHANGE and SALTA, external pressure that proxy by LEV has significant on fraudulent financial statement. Meanwhile, the financial target that proxy by ROA and ineffective monitoring that proxy by AUDCOMM has no signifanct on fraudulent financial statement.

PENGARUH PARTISIPASI DALAM PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, STRUKTUR DESENTRALISASI, DAN SISTEM TEKNOLOGI INFORMASI TERHADAP KINERJA MANAJERIAL PEMERINTAH DAERAH (STUDI KASUS PADA PEMERINTAH DAERAH PROVINSI RIAU ', Mila Suhardini; ', Kamaliah '; ', M.Rasuli '
Jurnal Ekonomi Vol 22, No 3 (2014)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This study aims to test the Influence of Participation in Budgeting, Budget Goal Clarity, Structure Decentralization, and the Information Technology Systems Managerial Performance Local Government (Case Studies on Local Government of Riau Province). The sampling method using purposive sampling technique, the choice of non-probability samples that meet certain considerations. The author conducted research based data retrieval techniques through questionnaires. Analysis of the data used has properties quantitative analysis of data through multiple linear regression equation with the t test and the partial test R2 and collected data is processed with the statistical program SPSS 17.0. The results were obtained as a partial conclusion that four variables t (5,665, 9,482, 3,906 and 7,174) with four variables indicate t is greater than t table. It was concluded that the four variables (Participation in Budgeting, Budget Goal Clarity, Structure Decentralization, and Information Technology Systems) in this study a significant effect on Managerial Performance of Local Government. Moreover, judging from the determination of a test in which the values of R 0,934 and adjusted R2 0,867 or 86,7%. independent variables affect the dependent variable, is13,3% influenced by other variables.Kata Kunci : Budget, decentralization, technology and performance

Pengaruh Beban Pajak Tangguhan, Beban Pajak Kini, dan Perencanaan Pajak dalam Mendeteksi Manajemen Laba Widyastuti, Radilla; Hasan, Amir; Rasuli, Muhammad
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The aim of this research is to predict and explain the effect of competency, accountability and independency on audit quality, moderated by due professional care and professional skepticism. The research sample is Auditors of Inspectorate which are located in Riau Province as much as 13 Inspectorates. The sampling technique used purposive approach. The data used primary data obtained from questionnaire, as a part of explanatory/confirmatory research. Data analysis method by using Partial Least Square (PLS), assisted by WarpPLS 6.0 application. Hypothesis testing is performed using the path coefficients to examine the effect of each independent variable on the dependent variable partially, and effect size to determine the effect of the moderate variable in the model. The results of this research indicate that only independence has a significant effect directly on audit quality. Due Professional Care is able to moderate the relationship between competence, independence and accountability to Audit quality. As another moderate variable, Professional Skepticism cannot be used because it is statistically identical to Due Professional Care. The coefficient determination of 56,4% shows the change in audit quality is explained by the determinant variables used in this study, while the other (43,6%) described by other variables

TRANSPARANSI KEBIJAKAN PUBLIK MEMODERASI PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PERENCANAAN ANGGARAN, POLITIK ANGGARAN DAN PARTISIPASI ANGGARAN TERHADAP SINKRONISASI DOKUMEN APBD DENGAN DOKUMEN KUA - PPAS PADA PEMERINTAH PROVINSI RIAU (STUDI EMPIRIS PADA PEMERINTAH PROVINSI RIAU) R. Albeta, Febrina; Taufik, Taufeni; Rasuli, M.
Jurnal Ekonomi Vol 23, No 3 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Tujuan dari penelitian ini adalah untuk menguji apakah kapasitas sumber daya manusia, perencanaan anggaran, politik anggaran dan partisipasi anggaran dapat mempengaruhi sinkronisasi dokumen APBD dengan dokumen KUA-PPAS pada Pemerintah Provinsi Riau. Dan apakah transparansi kebijakan public dapat memoderasi hubungan antara kapasitas sumber daya manusia, perencanaan anggaran, politik anggaran dan partisipasi anggaran terhadap sinkronisasi dokumen APBD dengan dokumen KUA-PPAS pada Pemerintah Provinsi Riau.Populasi penelitian ini adalah Badan dan Satuan Kerja Perangkat Daerah (SKPD) yang berada di Pemerintah Provinsi Riau yang berjumlah 39 SKPD/Badan. Metode pengambilan sampel mengunakan metode purposive sampling dimana target responden adalah anggota dewan dan pejabat/pegawai yang terlibat langsung dalam penyusunan RKA-SKPD. Data dikumpulkan dengan menggunakan kuesioner yang dibagikan langsung kepada 117 responden, namun hanya 90 responden yang mengisi kuesioner. Metode analisis yang digunakan adalah analisis Regresi Linear Berganda dan analisis Uji Interaksi atau sering disebut dengan Moderated Regression Analysis (MRA) merupakan aplikasi khusus regresi linear berganda.Hasil analisis dari penelitian ini menunjukkan bahwa kapasitas sumber daya manusia dan partisipasi anggaran tidak berpengaruh terhadap sinkronisasi dukomen APBD dengan dokumen KUA-PPAS, sedangkan perencanaan anggaran dan politik anggaran berpengaruh terhadap sinkronisasi dukomen APBD dengan dokumen KUA-PPAS.Serta hasil uji interaksi menunjukkan bahwa transparansi kebijakan publik tidak dapat memoderasi hubungan antara kapasitas sumber daya manusia dan partisipasi anggaran terhadap sinkronisasi dokumen APBD dengan dokumen KUA-PPAS pada Pemerintah Provinsi Riau, sedangkan transparansi kebijakan publik dapat memoderasi hubungan antara perencanaan anggaran, politik anggaran terhadap sinkronisasi dokumen APBD dengan dokumen KUA-PPAS pada Pemerintah Provinsi Riau.

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

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