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MASRIL, MASRIL
STIE Mahaputra Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Public Health Social Sciences Other

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Faktor-faktor yang Mempengaruhi Kebijakan Hutang Masril Masril; Jefriyanto Jefriyanto; Yusridawati Yusridawati
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.901

Abstract

This study aims to analyze the effect of company growth, asset structure, and liquidity on the company's debt policy. The population in this study are all food and beverage companies that are consistently listed on the IDX during the period 2017 – 2019. The sample was selected by purposive sampling with a total of 18 companies. This study uses secondary data in the form of annual financial report data and company annual reports for 3 years (2017-2019). The analysis technique used is descriptive statistical analysis and multiple regression analysis. The results of the study show that liquidity has a significant dan negative effect on the company's debt policy. Simultaneously company's growth, asset structure, and liquidity have a significant effect on the company's debt policy.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA DAERAH PADA KABUPATEN DAN KOTA DI PROVINSI RIAU TAHUN 2018-2022 Widya Rahmawatia; Masril Masril; Arfah Piliang
Jurnal Ilmiah Multidisiplin Vol. 2 No. 03 (2023): Mei : Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v2i03.707

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah Pendapatan Asli Daerah dan Dana Perimbangan berpengaruh terhadap Belanja Daerah pada Kabupaten dan Kota di Provinsi Riau tahun 2018-2022. Variabel penelitian yang digunakan terdiri dari variabel bebas yaitu Pendapatan Asli Daerah dan Dana Perimbangan dan variabel terikat yaitu Belanja Daerah. Metode analisis yang digunakan adalah Uji regresi berganda, Uji hipotesis yaitu uji-t dan uji-F serta Uji Koefesien Determinasi. Berdasarkan hasil penelitian menunjukkan bahwa secara parsial Pendapatan Asli Daerah dan Dana Perimbangan berpengaruh terhadap Belanja Daerah. Hasil uji secara simultan menunjukkan bahwa Pendapatan Asli Daerah dan Dana Perimbangan berpengaruh terhadap Belanja Daerah
Faktor-faktor yang Mempengaruhi Kebijakan Hutang Masril Masril; Jefriyanto Jefriyanto; Yusridawati Yusridawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.901

Abstract

This study aims to analyze the effect of company growth, asset structure, and liquidity on the company's debt policy. The population in this study are all food and beverage companies that are consistently listed on the IDX during the period 2017 – 2019. The sample was selected by purposive sampling with a total of 18 companies. This study uses secondary data in the form of annual financial report data and company annual reports for 3 years (2017-2019). The analysis technique used is descriptive statistical analysis and multiple regression analysis. The results of the study show that liquidity has a significant dan negative effect on the company's debt policy. Simultaneously company's growth, asset structure, and liquidity have a significant effect on the company's debt policy.
Analysis of Merchandise Inventory Accounting System: Calculation Method Selpi Mayarani; Safrizal Safrizal; Masril Masril
Rashid : Journal of Economic Vol. 1 No. 1 (2025): Rashid : Journal of Economic
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/kj04n328

Abstract

This study aims to analyze the inventory accounting system of merchandise with a focus on the calculation method applied in the company. Inventory is an important component in financial statements that directly affects the cost of goods sold and net profit. Therefore, the selection of calculation methods has a significant impact on the presentation of financial information. This study uses a qualitative descriptive approach with data collection techniques through interviews, observations, and documentation studies in one of the trading companies. The results of the study indicate that the company uses a perpetual inventory recording system with the FIFO calculation method, which is in accordance with Financial Accounting Standards (SAK). This method provides a higher ending inventory value in rising price conditions, as well as increasing the company's net profit. Although the inventory accounting system applied is quite effective, there are several administrative constraints that still need to be fixed to improve the efficiency and accuracy of recording. Thus, the selection and application of the right calculation method is very important to produce reliable and relevant financial reports for decision making).
Factors Affecting The Micro, Small, and Medium Enterprises (MSME) on Tax Compliance : Online Shop Owners Jefriyanto Jefriyanto; Masril Masril; Bayu Putra Kurniawan
Strategic: Journal of Management Sciences Vol. 2 No. 2 (2022): Strategic: Journal of Management Sciences
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/strategic.v2i2.58

Abstract

Objective. The purpose of the study was to determine the effect of tax knowledge on tax compliance with paying income taxes for online shop owners, to determine the effect of tax services on tax compliance with paying income taxes for online shop owners, and to determine the effect of tax services on tax compliance with paying income taxes for online shop owners Research Method. The object of this research is SMEs that use online services, Population in this study are the taxpayer who owns an online shop or MSMEs who open online services in the Sekip sub-district in pekanbaru as many as 47 MSMEs. The sampling technique for this study used a census, because the researchers only chose tax knowledge, tax services and tax sanctions, which only amounted to 39 MSMEs that opened online services in Sekip district. Data analysis technique using multiple linear regression. Results. The results show that tax knowledge affects compliance with paying income taxes for online shop owners, tax services affect compliance with paying income taxes for online shop owners and tax sanctions affect compliance in paying income taxes for online shop owners in Sekip sub-district in pekanbaru. Conclusion. Knowledge of taxes, tax services and tax penalty for MSME in Sekip sub-district especially online shop owners affect compliance in paying income taxes. Hoped that further research can choose a different sample, preferably using more or different research samples and not only on MSMEs that doing online shops so that they can describe the general condition of MSME taxpayers.
Strategic Controls and Learning Orientation: A Formula for Innovation and Success in Indonesia’s Creative Economy Arfah Piliang; Rahma Yulita; Masril Masril
Poltanesa Vol 27 No 1 (2026): June 2026
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v27i1.3705

Abstract

This quantitative research evaluates how learning orientation, diagnostic control systems, and interactive control systems impact product innovation and company performance within the creative economy context in Indonesia. The rapid growth of Indonesia’s creative industry faces ongoing challenges regarding product innovation development, and corporate performance enhancement. To investigate these dynamics, data were gathered both in person and online from three hundred and thirty-two owners and managers of the traditional Songket weaving industry across Riau, South Sumatra, and West Sumatra. Structural Equation Modeling Partial Least Squares was utilized as the primary analytical instrument to measure the relationships between the variables. The findings demonstrate that learning orientation significantly and positively affects both product innovation and company performance. Additionally, interactive control systems positively influence product innovation, while diagnostic control systems focus more on operational efficiency and goal achievement. Product innovation is also proven to directly enhance company performance and substantially mediate the relationships between both control systems and firm performance. Practitioners should cultivate an organizational learning culture and implement flexible management control systems, while future researchers should consider external factors such as market dynamics and government policies
Ethnomethodology of Agricultural Zakat: The Problematic of Nisab Calculation in Lima Puluh Kota Regency muhammad yusuf; Marnala Sitinjak; Masril masril; Ramadahniel Islami; Kris Permana Putra
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 1 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/a0kb0z85

Abstract

This study aims to examine the application of the ethnomathematics method in calculating the nisab and the rate of zakat on rice among farming communities. It also seeks to determine the actual nisab and zakat rate applied by farmers, as well as to explore the Islamic economic perspective on the use of ethnomathematics in calculating the nisab and zakat rate on rice in the farming community of Lima Puluh Kota Regency. This research is a field study using a qualitative approach, with data collected through in-depth interviews, observations, and documentation. The respondents were determined using the snowball sampling technique, involving 16 informants. The study was conducted in Lima Puluh Kota Regency, specifically in Pangkalan Koto Baru District, and the data were analyzed descriptively. The results of the study indicate that farmers in Lima Puluh Kota Regency use the “kaleng” (can) as a unit of measurement in determining the nisab, where 100 kaleng is considered the nisab, and the zakat rate is 10 kaleng. The ethnomathematical concept found shows that 1 kaleng of rice equals 12 kilograms of paddy, which produces 7 kilograms of milled rice. This demonstrates a difference between the ethnomathematical calculation used by farmers and the fiqh-based zakat rulings established by the majority of scholars.According to the standard zakat law, the nisab for rice zakat is 1,119.242 kilograms of paddy or approximately 93.270 kaleng, and the zakat rate should be 5% because the crops are irrigated and require planting costs. The discrepancy between the farmers’ calculation of nisab and zakat rate, which exceeds the established fiqh standards, may lead to delays in zakat collection and distribution to the eight asnaf (eligible recipients). Such delays may also hinder the welfare of the asnaf who depend on these funds
Digitalisasi Keuangan Syariah: Pengaruh Kemudahan Penggunaan dan Literasi Keuangan terhadap Keputusan Pemanfaatan QRIS Marnala Sitinjak; Eva Ulfah Rahayu; Masril Masril; Delvis Afrion
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 2 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/p9x83j93

Abstract

The shift toward digitalization is driving the public to adopt cashless payment systems, including the use of QRIS services provided by Sharia banking institutions. However, efforts to optimize these services face obstacles related to low financial literacy and concerns regarding platform practicality. This research analyzes the extent to which financial literacy and perceived ease of use influence the preferences of Pekanbaru residents regarding the use of Sharia bank QRIS. Employing a quantitative survey method, the study collected data from 96 respondents selected via purposive sampling. The data were analyzed using a multiple linear regression model. Partial tests revealed that financial literacy significantly impacts usage decisions (t = 7.798; Sig = 0.000), as does perceived ease of use (t = 3.372; Sig = 0.001). Simultaneous testing demonstrated that both independent variables collectively exert a significant influence on the decision to adopt Sharia bank QRIS (F = 46.607; Sig = 0.000). These findings confirm that the level of financial understanding and technological practicality are key determinants in the acceptance of Sharia-based digital financial services. Consequently, it is recommended that regulators and banking institutions intensify educational programs and expand the reach of Sharia QRIS facilities.
Co-Authors Arfah Piliang Ayu Wahyuni Bayu Putra Kurniawan Delvis Afrion Eva Ulfah Rahayu Hanifah Hanifah Jefriyanto Jefriyanto Jefriyanto Jefriyanto Jefriyanto Jefriyanto Jefriyanto Jonnedi Jonnedi Kris Permana Putra Lisda Dhia Pratiwi Menhard, Menhard Muhammad Yusuf Nadia Rahma Sari Nilpa Anggraini Nusyirwan Nusyirwan Rahma Yulita Rahmadani Hidayat RAMADAHNIEL ISLAMI Rizkinisa Afsyah Rodiatul Mukaramah Safrizal Safrizal Sari, Maya Rizki Selpi Mayarani Siti Aisyah Siti Nurjanah Sitinjak, Marnala Widya Rahmawatia Yusridawati Yusridawati Zubir Zubir