Article Per Year (5 Year)
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
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
Check
Articles

Found 127 Documents
Search

 7   8   9   10   11 
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA (SDM) DAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH DENGAN PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Satuan Kerja P Desilia Tanzerina; M. Rasuli '; Al Azhar L '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

The purpose of this study was to analyze the influence of knowledge, the effectiveness of the tax system, the service tax authorities to corporate taxpayers in meeting their financial obligations to the consciousness as a moderating variable. The population that will be used in this research are corporate taxpayers listed in KPP Madya Pekanbaru. Determination of the sample in this study using convinience sampling is a generic term that includes a variety breadth of respondent selection procedures. The sample in this study are corporate taxpayers listed in KPP Madya Pekanbaru who were represented by staff accounting, tax administration staff, the administrative staff of financial, accounting manager, manager of finance and accounting and tax supervisor totaling 100 people. The data analysis used is multiple regression (multiple regression) assisted with SPSS Windows Ver 20. The results of this study prove that knowledge, the effectiveness of the tax system, the service tax authorities significant effect on the obligation to pay taxes, awareness moderate the relationship between knowledge of the obligation to pay the tax in KPP Madya Pekanbaru. While awareness is not moderate the relationship between the effectiveness of the tax system and the tax authorities of the obligation to pay service tax at KPP Madya Pekanbaru.Keywords: Knowledge, Effectiveness, Tax, Awareness, and Paying Taxes.
PENGARUH INDEPENDENSI, KOMPETENSI, MOTIVASI, OBJEKTIVITAS, INTEGRITAS, PENGALAMAN KERJA DAN ETIKA TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH ( Studi Empiris pada Inspektorat Pemerintah Kota di Sumatera Barat) Miftah Urrahmi; Muhammad Rasuli; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This research aims to analyze and gets empirical prove of the influence of the independence, competence, motivation, objectivity, integrity, experience and ethics to the quality of audit result inspectorate apparatus in regional financial supervision. Respondents in this research is the auditors who work in the Office of the City Government Inspectorate in West Sumatra. The sampling is selected using purposive sampling, data collection method using a questionnaire with the number of auditors that the sample of this research was 61 auditors from 5 Office of the City Government Inspectorate in West Sumatra. This research is a quantitative model with data analysis methods include validity, reliability, normality test, classical assumptions: heteroscedasticity, multicollinearity, and test determinant coefficient and hypothesis test: t test using SPSS software version 20 to process data. The results of this research indicate that independence, competence, objectivity, experience and ethic have effect on the quality of audit result in p<0,05. While the motivation and integrity do not have effect on the quality of audit result in p>0,05. Based on the total adjusted R-square results proved that the variable independence, competence, motivation, objectivity, integrity, work experience, ethics affect the quality of audits of 0,868 or 86.8%. While the remaining 13.2% is explained by other variables that are not performed in this research.Keywords: independence, motivation, objectivity, integrity, and the quality of audit result
ANALISIS FAKTOR-FAKTOR PEMBERIAN OPINI AUDIT GOING CONCERN ( Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2010 - 2012 ) Noviandhi Resilla; Muhammad Rasuli; Edfan Darlis
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aimed to test and prove empirical evidence of: The effect of Profitability, Liquidity, and Solvability with the acceptance of Going Concern Audit Opinion (OGC). The populations in this study was manufacturing companies with listed in Indonesia Stock Exchange at 2010- 2012. The samples was selected by using purposive sampling method. The data was analysed by using logistic regression analysis with SPSS version 17.0. Based on the result of test Profitability and Liquidity have an effect to acceptance of Going Concern Audit Opinion while variable Solvability not have an effect to acceptance of Going Concern Audit Opinion (OGC).Keywords: Profitability, Liquidity, Solvability, and Going Concern Audit Opinin (OGC).
Perlakuan akuntansi industri migas pasca konvergensi psak no.29 terhadap international financial report standar (psak no.33) studi kasus pada PT. Chevron pasific indonesia Djonathan Kevin Kegen Hutagalung; Kamaliah &#039;; Muhammad Rasuli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

The purpose of this research is to examine the effect treatment of accounting of migas after convergence PSAK No.29 for International Financial Report Standard ( PSAK No. 33). Object of this research at PT. Chevron Pasific Indonesia. Method analyse data used in this research use descriptive method, that is compared theory with practice in PT. Chevron Pasific Indonesia.From result of research which have been, PT. Chevron Pasific Indonesia not execute method of Successful Effort purely, because in execution of accounting PT. Chevron Pasific Indonesia also be based on the PSC Accounting. Costs that happened at PT. Chevron Pasific Indonesia identified by three cost, that is: operating expense (OE), capital expenditure budget (CEB) and acquisition cost. In confession to four first cost, acquisition cost, exploration cost, develompent cost and production cost, PT. Chevron Pasific Indonesia in general have used Successful Effort. But, special for treatment to costs which intangible (IDC-Intangible Drilling Cost) PT. Chevron Pasific Indonesia apply Production Sharing Contract. Costs of Intangible at PT. Chevron Pasific Indonesia treated by according to Production Sharing Contract, among other things is: labor, materials and service, auxiliaries and utilities, office service and general administration, production drilling-labor, exploraatory drillinglabor, survey-labor, other exploration expenditure. Based to PSC Accounting, direct acquistion cost fully amortize, but only on footnote, while PSAK acquistion cost of based to age contract.Keyword : Acquisittion Cost, Exploration Cost, Development Cost, Production Cost, Asset Retirement Obligations
PENGARUH TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN, KOMITMEN MANAJEMEN, DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Kampar) M. Ade Kasfauzi; M. Rasuli &#039;; Volta Diyanto
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This research aims to analyze the influence of external pressure, environment uncertainty, management commitment, and accessibility of financial statements on implementation of tranparency of financial report in Kampar regency. This research was carried out on financial management of each SKPD in Kampar regency. Samples obtained were amount to 104 person with purposive sampling manner. The data of this research using primary data direcly through a questionnaire then and the data analysis user multiple linear regression by SPSS 20. The research indicates that: external pressure has significant effect on the implementation financial report transparency, where the significant value are 0,026<0,05. Environmental uncertainly has not significant effect on transparency of financial reporting, where the significant value are 0,547>0,05. Management commitment has significant effect on the implementation financial report transparency, where the significant value are 0,027<0,05. Accessibility of financial statements has significant effect on the implementation financial report transparency, where the significant value are 0,025<0,05.Keyword: external pressure, environment uncertainty, management commitment, accessibility of financial statements, and transparency.
PENGARUH PROFITABILITAS, LEVERAGE, INVESTMENT OPPORTUNITY DAN DIVIDEND PAYOUT RATIO TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG LISTED TAHUN 2013-2015 Ramsiah Ramsiah; M Rasuli; 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

Abstract

The purpose of this study is to determine the effect of profitability, leverage (financial risk), investment opportunity, and dividend payout ratio to corporate value. This study uses secondary data r in the form of annual financial statements and annual report (annual report) of manufacturing companies that go public in Indonesia Stock Exchange and the period 2013-2015. The research population is 142 companies, but based on criteria that have only 33 companies that meet the criteria. The sample technique used in this research is purposive sampling method. The method used to analyze the variables in this study using multiple linear regression with the help of SPSS for windows program.Based on the results of research variable independent influence on dependent variable of 24% while the remaining 76% explained by other variables outside the variables used. This means, the independent variable used is not appropriate because it can not explain more than 50% of the dependent variable.Keywords :Profitability, Leverage, Investment Opportunity And Dividend Payout Ratio, Value Of Companies
Pengaruh ukuran perusahaan,profitabilitas perusahaan, laba rugi perusahaan, reputasi kantor akuntan publik (kap) dan opini auditor terhadap audit delay pada perusahaan yang terdaftar di bei tahun 2011-2012 Illa Sasmi Herja; Muhammad Rasuli; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

The purpose of this study was to examine the effect of firm size, firm profitability, profit/loss, reputation of a public, auditor’s opinion to audit delay in Indonesia Stock Exchange.The sampling method used was purposive sampling and obtained sample 341 companies. The study period is 2011 until 2012. To analyze the data in this study used multiple regression test (multiple regression).Result of analyze showed that independent variabels affect dependen variable on 54,4%.And from the test results it can be concluded that firm size significantly. firm profitablity significantly, profit/loss significantly, reputation of a public accounting firm significantly and auditor’s opinion significantly influence audit delay during the period of this study.Keywords: Audit delay, firm size, firm profitability, profit/loss, reputation of a public accounting firm, auditor’s opinion.
PENGARUH PARTISIPASI ANGGARAN, INFORMASI ASIMETRI, KOMPLEKSITAS TUGAS DAN PENEKANAN ANGGARAN TERHADAP SENJANGAN ANGGARAN PADA INSTANSI PEMERINTAH DAERAH (Survei Pada SKPD Pemerintah Kabupaten Bengkalis) Yeandrawita -; Muhammad Rasuli; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aimed to test the effect of budget participation, information asymmetry, the emphasis budget and complexity of the task on the government budgetary slack in Bengkalis. Data was colleted by distributing questionnaires to the respondents. The population used in this study are staff / staff involved in the preparation of the budget, the number of samples taken at 128 people but the samples that can processed is 104 people. The data analysis technique used in this study is the technique of multiple regression analysis by using SPSS version 20.0. These results indicate the three variables that effect budgetary slack and only one variable that does not have an influence on budgetary slack. The result of this information asymmetry, the complexity in the task and budget emphasis have significantly effect on budgetary slack. While budget partiscipation don’t have significantly effect on budgetary slack.Keywords: Budget Participation, Information Asymmetry, The Complexity of The task, Budget Emphasis, and Budgetary Slack.
PENGARUH TOTAL ASET, TINGKAT SOLVABILITAS, OPINI AUDIT, PROFITABILITAS DAN JENIS INDUSTRI TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur dan Multifinance yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017) Nadya Arindini Pratiwi; Muhammad Rasuli; Fajar Odiatma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This research was aimed to examine the effect of total assets, solvencylevel, audit opinion, provability, and type of industry on audit delay inmanufacturing sub-sector food, beverage and textile and multifinance companieslisted on Indonesia Stock Exchange 2013-2017. The technique of sampilng usingpurposive sampling is the population used as sample in the study is the populationthat meets the criteria sample. From these criteria, we got sample of 28manucafturing and multifinance companies in Indonesia Stock Exchange 2013-2017. Hypothesis testing using multiple linear regression. However, these test arecarried out after the test meet the classical assumptions of normality,multicollinearity, heteroscedasticity, and autocorrelation test. The result of thisresearch prove that the total asset, solvency level, type of industry have significanteffect to audit delay. Provability and audit opinion has no significant effect toaudit delay. The result of determination coefficient of R2 found that 27,7% formindependent variabel in this research able to influence dependent variabel, whilethe rest 72,3% influenced by other variabel not examined in this research.Keywords : audit delay, total assets, solvency level, audit opinion, provability,and type of industry
PENGARUH PENGANGGARAN PARTISIPATIF, SELF ESTEEM, LOCUS OF CONTROL, KAPASITAS INDIVIDU DAN KOMITMEN ORGANISASI TERHADAP BUDGETARY SLACK (Studi Pada OPD Kota Pekanbaru) Humaira Basri; M Rasuli; Al Azhar L
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

Abstract

This study aims to determine the effect of participatory budgeting, self esteem, locus of control, individual capacity and organizational commitment to Budgetary Slack on OPD Pekanbaru City. The population in this study are structural officials, consisting of Echelon II, III, and IV. The sample in this study is structural officials who participated in regional budgeting amounting to 129 people. Methods of data collection using survey method in the form of questionnaires Sampling technique using purposive sampling. The model of hypothesis test data analysis in this research is multiple linier regression analysis model.The results of the study showed that: 1) participative budgeting had significant effect on budgetary slack, 2) Self esteem had significant effect on budgetary slack, 3) Locus of control had no significant effect on budgetary slack, 4) Individual capacity had significant effect on budgetary slack, and 5) organizational commitment has a significant effect on budgetary slack.Keywords: participatory budgeting, self esteem, locus of control, individual capacity, organizational commitment, budgetary slack,
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