Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

p-Index From 2019 - 2024

0.751

P-Index

This Author published in this journals

All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi PEKBIS

M. Rasuli

Unknown Affiliation

Author-ID : 1927438

Economics, Econometrics & Finance Education Other

Published : 12 Documents Claim Missing Document

Claim Missing Document

Articles

Title

ANALSIS FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL DI PEMERINTAH DAERAH SE-PROVINSI RIAU (Kota Pekanbaru, Kota Dumai, Kabupaten Rokan Hilir) R. Septian Armel; M. Rasuli; Taufeni Taufik
PEKBIS Vol 11, No 2 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to determine the effect of Organizational Commitment on Accrual-Based Accounting Implementation. Furthermore, this study also examines the role ofHuman Resource Competence, Application of Local Government AccountingStandards (SAPD) and Utilization of SIPKD as mediating the relationship betweenOrganizational Commitment to Accrual-Based Accounting Implementation. Thepopulation in this study are all Regional Device Organization (Organisasi PerangkatDaerah - OPD) in Riau Province which are located in Pekanbaru, Dumai and RokanHilir. The sampling method used in this research is purposive sampling, in order toobtain as much as 113 Regional Device Organization as the sample. This studyused primary data by distributing questionnaires to the head of the accountingdepartment and head of sub-section in each OPD. The statistical method used totest the research hypothesis is Structural Equation Model (SEM) based on PartialLeast Square (PLS) with the help of the WarpPLS 6.0 program. The results of thisstudy prove that organizational commitment did not directly influenced theimplementation of accrual-based accounting, but it influenced the implementation ofaccrual-based accounting through human resource competencies, application ofLocal Government Accounting Standards and utilization of SIPKD.

PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA BAGI HASIL, DAN JUMLAH PENDUDUK TERHADAP TINGKAT KEMISKINAN DENGAN BELANJA DAERAH SEBAGAI VARIABEL INTERVENING PADA KABUPATEN/ KOTA DI PROVINSI RIAU TAHUN 2011 S.D 2015 Riry Isramiwarti; M. Rasuli; Taufeni Taufik
PEKBIS Vol 9, No 3 (2017)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The purpose of this research is to know the influence of Local Revenue (PAD),General Allocation Fund (DAU), DBH and Total Population to Poverty Level throughRegional Expenditure at Regency / City in Riau Province Year 2011-2015. The studywas conducted for 2 months, from October to December 2016. The object of thisstudy is the district / city in Riau Province, the population and sample used in thisstudy are 12 districts / municipalities in Riau Province. The data used are secondarydata obtained based on documentation of result from publication of BPS (CentralBureau of Statistics) for data of Economic Growth and Poverty Rate while data ofPendapatan Asli Daerah (PAD), General Allocation Fund (DAU), DBH and CapitalExpenditure Obtained from the Financial Management Agency and Regional Asset(BPKAD) Riau Province. The analysis tool used is Path Analysis using Partial LeastSquare (PLS) method. The result of the research shows that Pendapatan AsliDaerah (PAD), Profit Sharing Fund (DBH) and Total Population (JP) have asignificant influence to the decreasing of Poverty Level through RegionalExpenditure (BD). While the General Allocation Fund (DAU) does not have asignificant effect on the decrease of the number of Poverty Rate through RegionalExpenditure (BD). Regional Expenditure (BD) as an intervening variable has animportant role in increasing the influence of Pendapatan Asli Daerah (PAD) and thePopulation (JP) in reducing Poverty, but has little role in increasing the effect ofGeneral Allocation Fund (DAU) and Revenue Sharing Fund (DBH) to reducePoverty Rate.

THE EFFECT OF LITIGATION RISK AND GOOD CORPORATE ON QUALITY OF FINANCIAL STATEMENTS IN BANKING COMPANIES IN INDONESIA STOCK EXCHANGE YEAR 2012-2016 Rahma Purnami; Amir Hasan; M. Rasuli
PEKBIS Vol 10, No 2 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The purpose of this study is to examine and analyze the effect of litigation risk,institutional ownership, managerial ownership, board of directors, independentcommissioners, and audit committee partially and simultaneously to the quality offinancial statements. The population of this study are all companies engaged inbanking that go public in Indonesia Stock Exchange in 2012 until the year 2016 asmany as 36 companies. Sampling using purposive sampling method. Samples thatmeet the criteria there are 31 companies, the method of data analysis using multiplelinear regression. Test results show that litigation risks, institutional ownership,independent commissioners, and audit committees have a significant influence onthe quality of financial statements. While managerial ownership and board ofdirectors have no significant effect to the quality of financial statements.Simultaneously the risk of litigation, institutional ownership, managerial ownership,board of directors, independent commissioner and audit committee affect the qualityof financial statements can be seen from F count (5.883)> F table (3.172).

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN INOVASI SDM TERHADAP KINERJA APARAT PEMERINTAH: KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI PADA PEMERINTAH TINGKAT PROVINSI RIAU) Dwi Mardaniati; Yesi Mutia Basri; M. Rasuli
PEKBIS Vol 12, No 1 (2020)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This research aims to analyze the effect of budgeting participation and humanresources innovation towards the performance of government officials withorganization commitment and organization culture as moderation variable ingovernment Riau province level. The technique of selecting samples was by usingpurposive random sampling which obtained 115 civil servants as samples. Theresearcher used multiple linear regression technique and moderation regressionmodel/modereted regression analysis (MRA). The research results show that: 1)budgeting participation has effect towards the performance of government officials,2) human resources innovation has effect towards the performance of governmentofficials, 3) commitment moderates the correlational effect between budgetingparticipation and the performance of government officials, 4) organizational culturemoderates the correlational effect between budgeting participation and theperformance of government officials, 5) commitment moderates the correlationaleffect of human resources innovation and the performance of government officials,6) organizational culture moderates the correlational effect of human resourcesinnovation and the performance of government officials.

PERAN INSPEKTORAT KABUPATEN : HARAPAN DAN TANTANGAN (Studi Kualitatif Pada Inspektorat Pemerintah Kabupaten Kepulauan Meranti) Tyara Miranda; Amir Hasan; M. Rasuli
PEKBIS Vol 11, No 1 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

The objective of this study is to evaluate the role of the Inspectorate of KabupatenKepulauan Meranti as an internal watchdog of government officials and know theexpectations and challenges for APIP in the future. The type of research used in thisstudy is qualitative research with grounded theory approach. The data used in thisstudy include primary data and secondary data, such are observation, in-depthinterview, literature study and documentation. The result of the research shows thatthe role of Inspectorate of Kabupaten Kepulauan Meranti as an internal supervisoryapparatus of government has been run well although not yet optimal because thereare some obstacles such as limited number of human resources, budgetrationalization and inadequate facilities and infrastructures. Nevertheless, the resultsof internal control conducted by the Inspectorate of Kabupaten Kepulauan Merantihave been reliable and utilized by stakeholders. Expectations for APIP in the futureare the increasing number of professional human resources, the increasing ofincome allowance, adequate facilities and infrastructure, the increasing of APIP staffcompetence, budget availability, leadership commitment, APIP become the third lineof defenses, clarity of roles, institutional improvement, synergy between BPKP andthe inspectorate, the existence of performance measurement systems, and theemergence of positive public participation. The challenges for APIP in the future areto balance the role of assurance and consulting, utilization of information technology,finding a way how to recover losses, follow up potential losses, improveprofessionalism and integrity, reliable reports, maintain the quality of governance,expanding knowledge, optimize the supervision of five prone areas corruption,providing recommendations that have a deterrent effect, breaking the 'lame'inspectorate stigma and increasing APIP's capability to level 5.

PENGARUH AUDIT TENURE, KOMPLEKSITAS OPERASI PERUSAHAAN, KUALITAS DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR EKSTERNAL SEBAGAI VARIABEL MODERASI Habibullah Azzuhri; Kamaliah Kamaliah; M. Rasuli
PEKBIS Vol 11, No 2 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

This study aims to examine the effect of audit tenure, the complexity of companyoperations, quality and audit opinion on audit report lag with specialization ofexternal auditor industries as a moderating variable. The samples were determinedby purposive sampling method where 90 manufacturing companies were used assamples. The total sample is 450 companies. The data source used in the study issecondary data. Data analysis for hypothesis testing using Multiple RegressionAnalysis. The results of this study shows that the variable complexity of companyoperations, quality and audit opinion have a significant effect on audit report lag andaudit tenure does not significantly influence audit report lag. The complexity of thecompany's operations and audit opinion has a significant effect on the audit reportlag moderated by the industry of external auditors and there is no influence of audittenure and audit quality on audit report lag which is moderated by the industry'sexternal auditor specialization. Keywords: Audite report lag, tenure audit, complexity of company operations, auditquality, audit opinion and specialization of industrial external auditors.

Co-Authors Abd. Rasyid Syamsuri Amir Hasan Arini Arini Bhima Azis Usman Dwi Mardaniati Enny Savitri Fitr Yani Habibullah Azzuhri Hardi Hardi Hesty Rahmawati Ika Wulandari Kamaliah Kamaliah Melia Frastuti Nur Azlina Rahma Purnami Riry Isramiwarti Taufeni Taufik Tyara Miranda Yesi Mutia Basri

Title Search

Found 6 Documents Search Journal : PEKBIS

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 6 Documents
Search
Journal : PEKBIS