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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
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 PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DANA BAGI HASIL, DERAJAT DESENTRALISASI, DAN DERAJAT KONTRIBUSI BUMD TERHADAP ALOKASI BELANJA MODAL (Pada Provinsi Kepulauan Riau) Oviliza Harzuli; Muhammad Rasuli
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

This study aimed to determine the effect of fund local own revenue (PAD), general allocation fund (DAU), specific allocation fund (DAK), sharing-revenue fund (DBH), degree of decentralization, and degree of BUMD contribution againts capital expenditure.The samples which are use in this research are regency/municipality of Riau Island Province that report routine the realization report of the estimate income of regional expense (APBD) on year 2007 until 2012 from 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 statistical method used to test the research hypothesis is multiple regression using SPSS 18 software.The results of this research show that fund local own revenue (PAD) has influence toward the capital expenditure, general allocation fund (DAU) has no influence toward the capital expenditure, specific allocation fund (DAK) has influence toward the capital expenditure, sharing-revenue fund (DBH) has influence toward the capital expenditure, degree of decentralization has no influence toward the capital expenditure, and the degree of BUMD contribution has influence toward the capital expenditure.Key words: capital expenditure, fund local own revenue (PAD), general allocation fund (DAU), specific allocation fund (DAK), sharing-revenue fund (DBH), degree of decentralization, degree of BUMD contribution
PENGARUH PARTISIPASI ANGGARAN, PENEKANAN ANGGARAN, KOMITMEN ORGANISASI, KOHESIVITAS KELOMPOK, DAN ASIMETRI INFORMASI TERHADAP KESENJANGAN ANGGARAN (Studi Empiris pada SKPD Kabupaten Kampar) Yafie Riandalas; Muhammad Rasuli
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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Abstract

This research was carried out on a case study on the sectors in the district in order to test whether Kampar with budgetary participation, push budget, organizational commitment, group cohesiveness and information asymmetry affect the budget gap in preparing the budget. The population in this study is the official echelon III and IV, including heads of state / field and head subsections / subfields that works in SKPDs Kampar District Government. To analyze the data, in this study used multiple linear regression. The first hypothesis of the study results indicate that the effect on the Budget Participation Budgetary Slack. The second hypothesis testing results show that the emphasis of the Budget does not affect the Budgetary Slack. The third hypothesis testing results show that the effect on the information Organizational Commitment Budgetary Slack. The fourth hypothesis testing results show that the effect on the Group Cohesiveness Budget Gaps. This test proved the fourth hypothesis which states that the effect on the Group Cohesiveness Budgetary Slack. And the fifth hypothesis testing results show that the information asymmetry affect the Budgetary Slack.Keywords: Participation Budget, Budget Emphasis, Organizational Commitment, Group Cohesiveness and Information Asymmetry Against Budgetary Slack
PENGARUH CORPORATE GOVERNANCE, LEVERAGE DAN KARAKTERISTIK EKSEKUTIF TERHADAP TAX AVOIDANCE (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015) Nailul Huda; M Rasuli; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of Corporate Governance, Leverage and Executive Characteristicson Tax Avoidance in Manufacturing Companies listed on the Indonesia Stock Exchange. The research data is secondary data in the form of the company's financial statements and annual reports of companies. While the population in this study are all Manufacturing Companies listed on the Indonesia Stock Exchange during 2013-2015. Selection of the sample using purposive sampling method in which the population of 127 selected according to criteria of a sample of 18 companies selected. The Data analysis tool used is regression panel data.The results of this study indicate that Corporate Governance is proxied by the Audit Committee does not affect the Tax avoidance with a probability value of 0.4562. Quality audits are also a proxy of corporate ngovernance affect the tax avoidance with a probability value of 0.0378. Leverage effect on tax avoidance with a probability value of 0.0195. Characteristics executive proxied by the companies did not affect the risk of tax avoidance with a probability value of 0.3184A probability value of this research is 0.3512. The coefficient of determination in the study of 0.35 indicates that 35% of the variations that occur in tax avoidance is influenced by corporate governance, leverage, characteristics of the executive and the remaining 65% is influenced by other variables not included in this study.Keyword : corporate governance, audit committees, audit quality, leverage, characteristics of the executive, the company's risk, tax avoidance
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA,SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD),PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERN DAN PERAN INSPEKTORAT TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada SKPD KotaPekanbaru) Tissa Nurul Husna; Muhammad Rasuli; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The sample in this study was determined by using purposive sampling method in total there are 32 SKPD in Pekanbaru city. The analytical method used in this research is multiple regression analysis using SPSS v16.The purpose of this study was to test the competence Effect of Human Resources, the Regional System of Financial Accounting, Information Technology Utilization, Internal Control System, and the role of the Inspectorate to the quality of financial statements. Respondents in this study is the structural officials involved in drafting the budget. The results showed that: 1) Effect of Human Resources positively affect the quality of financial reports with significant value 0,000 <0,05.2), Regional Financial Accounting System significantly influence the quality of financial statements with significant value 0,000 <0.05.3) the utilization of the positive impact of Information Technology and significant impact on the quality of financial statements with significant value 0,000 <0.05.4) Internal Control System a significant effect on the quality of financial statements with significant value 0.001 <0.05.5) the role of the Inspectorate significant positive effect on the quality of financial statements with significant value 0,019 <0,05.Keyword : competence, accounting sistem, information technology, internal control,inspectorate, quality
Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI 2010-2013) Rahmad Hidayat; M. Rasuli M. Rasuli; Nur Azlina
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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Abstract

The purpose of this study was to examine the influence of Institutional Ownership, Size of Commissioners Board, Independent Commissioner composition, Size of Directors Board, and company size to Company Performance. The population in this study are all companies engaged in the field of banking services in Indonesia Stock Exchange and using financial statements in 2010 and 2013, which amounted to 38 companies. The sampling technique with purposive sampling. Based on the criteria specified only 27 companies that meet the criteria. Methods of data analysis using multiple linear regression analysis. Based on the analysis, the conclusions of this research are: 1) institutional ownership has a significant negative effect on financial performance; 2) The Board of Commissioners and independent Commissioners have not significant effect on financial performance. 3) The Board of Directors have a significant positive effect on financial performance. 4) Company size has not significant effect to the financial performance.Keywords: Institutional Ownership, Size of Commissioners Board, Independent Commissioner composition, Size of Directors Board, Company Size, and Company Performance
PENGARUH AKUNTABILITAS KEUANGAN, PENGAWASAN KEUANGAN DAERAH, DAN TRANSPARANSI ANGGARAN TERHADAP PENGELOLAAN KEUANGAN PEMERINTAH DAERAH KABUPATEN INDRAGIRI HULU Gerryan Putra; M. Rasuli &#039;; Eka Haryani
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the effect of financial accountability, oversight, and transparency of the budget to the financial management of the district government indragiri upstream Regional Work Units in the District Indragiri Upstream Research conducted on 23 local work unit, which consists of 15 offices and 8 agencies located in Indragiri Hulu in 2016. Data collected from 44 respondents further data were analyzed with SPSS version 2.0 using descriptive statistical analysis and multiple linear regression analysis to generatetest classic assumptions, data analysis model, the coefficient of determination and prove the hypothesis. the results of this study showed no effect on the financial accountability of financial management, the H1 is rejected. While the t test toanswer the hypothesis 2 shows that there is a positive influence on the financial control of the area of the financial management with a significance of 0.002 at p <0.05. This shows that the area of financial supervision positive effect onfinancial management, this means that H2 is accepted. This means that if the supervision is good, controlled, and systematical, the financial management will be good too, while the t test to answer the hypothesis 3 shows that there is apositive effect of budget transparency on financial management with 0.000 significance at p <0.05. This shows that the positive effect on the budget transparency, financial management, this means the H3 is accepted.Keywords: financial accountability, supervision, transparency, management, and systematical
PENGARUH ASIMETRIS INFORMASI, KESESUAIAN KOMPENSASI, KOMPETENSI DAN PERILAKU TIDAK ETIS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Pada OPD Provinsi Riau) Yolanda Gita; M Rasuli; Darlis Edfan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to look at the effect of asymmetry of information, compensation conformity, competency and unethical behavior on accounting fraud trends. This research was conducted at the OPD in Riau Province. The sampling technique used was purposive sampling. This research is included in quantitative research. In this research, there are five variables consisting of four independent variables, namely asymmetry of information, compensation conformity, competency and unethical behaviour and one dependent variable, namely accounting fraud trends. The source of data in this study is primary data. Data was collected using a questionnaire and distributed to 105 respondents but only 96 questionnaires could be processed. Data analysis method using Regression with the help of SPSS version 25. The results of this research showed that asymmetry of information, competency and unethical behavior have a affect on accounting fraud trends. While the compensation conformity have no affect to accounting fraud trends.Keywords: Asymmetry Of Information, Compensation Conformity, Competency, Unethical Behaviour, Accounting Frauds Trends
ANALISIS PENGARUH KUALITAS AUDITOR, LIKUIDITAS, PROFITABILITAS, SOLVABILITAS, DAN PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016 Sri Ernita; M Rasuli; Julita Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine and analyze the influence of auditor qualits, liquidity, profitability, solvency and corporate growth on the provision of Going Concern audit opinion on manufacturing companies listed on the Stock Exchange Iindonesia. The method used in this research is to use descriptive and quantitative methods of collecting the necessary data that comes from the company and then describe it as a whole that will provide an overview of the research results. The sample of research is manufacturing company listed in Indonesia Stock Exchange (BEI) during 2012-2016 is as many as 77 companies with company criteria that presents complete financial statements. The data used in this research is secondary data. Data analysis method that will be used is Logistic Regression Analysis Method, because the data used in this research is a variable that is nonmetric or nominal. The result of the research shows that descriptive statistic analysis to manufacturing industry company shows that from 385 sample companies that are categorized receive going concern audit opinion as many as 176 sample companies while those who do not accept going concern audit opinion 209 sample companies. The result of test by using logistic regression shows that the variable of liquidity ratio, profitability, company growth, and audit quality do not have an effect on acceptance of going concern audit opinion at 5% significance level. Testing using logistic regression showed that variable solvency ratio had an effect on acceptance of going concern audit opinion at 5% significance level.Keywords : Going Concern Audit Opinion, Auditor Quality, Liquidity, Profitability, Solvency, and Corporate Growth
FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Kampa Dian Sari Apriwinata; M Rasuli; Al Azhar A
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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Abstract

This research is to analyze the influence of the quality of human resources, leadership style, Information Technology and Motivation toward the Implementation of Accounting Standards Based on Accrual Government. This study uses a Population of employees who work in the work Unit of Kampar district. Sampling method in this research is purposive sampling. Total sample amounted to 116 respondents. This Study Uses Primary data in the form of questionnaires given to the respondents. Then, the variabel Quality of Human Data Source, Leadership Style, Information Technology and Motivation Moderation variablestested using multiple linear regression analysis using SPSS 20.1 software. Prior to the regression test, the data were first tested using the data quality test and the classical assumption test. The results of this study indicate that the Quality of Human Resources, Leadership style, Information Technology and Moderation of Motivation have a positive effect on the Implementation of Accrual Based Government Accounting Standards.Keywords: Quality of Human Resources, Leadership Style, Information Technology, Motivation, Implementation of Accrual Based Government Accounting Standards.
PENGARUH PERSEPSI KEBERMANFAATAN, PERSEPSI KEMUDAHAN, KEPUASAN, KECEPATAN, KEAMANAN DAN KERAHASIAAN TERHADAP PENGGUNAAN FASILITAS E-FILING SEBAGAI SARANA PENYAMPAIAN SPT MASASECARA ONLINE DAN REALTIME BAGI WAJIB PAJAK BADAN DI DUMAI Nurjannah &#039;; M. Rasuli &#039;; Rusli &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research was conducted to test whether the perceived of usefulness, perceived of ease, satisfaction, speed, and security and secrecy affect the use of e-filing facility. Research was conducted on corporate taxpayers who take advantage of e-filing are listed on KPP Pratama Dumai. The number of respondents in this research is as much as 70 respondents. The analytical method used in this research is multiple linear regression analysis with SPSS version 19.0.0. The results of the research showed that the perceived of ease, satisfaction, and speed affect the use of e-filing facility. The results also show that the perception of the usefulness as well as security and secrecy does not affect the use of e-filing facility. The coefficient of determination by the five variables in this study affect the dependent variable together amounted to 79.2%, while 20.8% is influenced by other variables not included in this regression model.Keywords : E-filing, Perceived of Usefulness and Ease, Satisfaction, Security and Secrecy
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 Saidi Julita, Julita 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