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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial IJEBA (International Journal of Economic, Business & Applications)
Rasuli, M.
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.146 KB) | DOI: 10.31258/sorot.10.1.1-18

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.179 KB) | DOI: 10.31258/sorot.8.1.32-47

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.988 KB) | DOI: 10.31258/sorot.9.1.59-69

Abstract

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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (619.276 KB) | DOI: 10.31258/sorot.8.1.1-14

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.201 KB) | DOI: 10.31258/sorot.10.2.179-193

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.67 KB) | DOI: 10.31258/je.26.2.p.49-64

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.451 KB) | DOI: 10.31258/je.25.4.p.1

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.938 KB) | DOI: 10.31258/je.25.3.p.1

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.495 KB) | DOI: 10.31258/je.25.4.p.86

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.218 KB) | DOI: 10.31258/je.25.3.p.85

Abstract

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.
Co-Authors ., Saukani Abdul Rasyid Bagus Laksana Hari, Bagus Djamil, Sri Hayati Edfan Darlis Fahmi, Al Febriansyah, Erwin Handayani, Silvi Hardi Hardi, Hardi Hazrita, Fadilah Heptariani.Z, Susi Kamaliah Kamaliah, Kamaliah Khairunnisa, Novita Novita Indrawati Oktari, Yona Oktari, Yona R. Albeta, Febrina Ria Nelly Sari Rita Anugerah Suryadi, Ari Taufeni Taufik Vince Ratnawati WILDA, WILDA