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All Journal Bilancia : Jurnal Ilmiah Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Bahtera Inovasi
Muhammad Rasuli
Universitas Riau
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI KESIAPAN PEMERINTAH DAERAH DALAM PENERAPAN PP NOMOR 12 TAHUN 2019 DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA ORGANISASI PERANGKAT DAERAH PROVINSI RIAU) Widya Arisza Septyaningtyas; Taufeni Taufik; Muhammad Rasuli
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 1 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i1.1560

Abstract

ABSTRACT The purpose of this research was to identify and analyze the influence of human resource competence, communication, information technology, organizational commitment, organizational culture, and professionalism on local government’s readiness in the implementation of Government Regulation Number 12 Year 2019 with Leadership Style as moderating variable. The population in this research was all 33 Regional Apparatus Organizations in Riau Province. This research used the Census Sampling method with total number of 165 respondents. The data was analysis using SEM-PLS with WarpPLS software. The results showed that that the competence of human resources, communication, information technology, organizational commitment, and professionalism have influence on local government’s readiness in the implementation of Government Regulation Number 12 Year 2019, while organizational culture has no influence on local government’s readiness in the implementation of Government Regulation Number 12 Year 2019. Another result showed that leadership style strengthens the relationship between human resource competence, communication, information technology, organizational culture, and professionalism on local government’s readiness in the implementation of Government Regulation Number 12 Year 2019, while leadership style does not strengthen the effect of organizational commitment on local government’s readiness in the implementation of Government Regulation Number 12 Year 2019. ABSTRAK Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis terkait pengaruh kompetensi sumber daya manusia, komunikasi, teknologi informasi, komitmen organisasi, budaya organisasi, dan profesionalisme terhadap kesiapan pemerintah daerah dalam penerapan PP Nomor 12 Tahun 2019 dengan gaya kepemimpinan sebagai variabel moderasi. Populasi dalam penelitian ini adalah seluruh Organisasi Perangkat Daerah (OPD) di lingkungan Pemerintah Provinsi Riau yang berjumlah 33 Organisasi Perangkat Daerah (OPD). Pada penelitian ini, peneliti menggunakan metode Sampling Jenuh dengan jumlah responden sebanyak 165 responden. Analisis Data menggunakan SEM-PLS dengan software WarpPLS. Hasil penelitian menunjukkan bahwa kompetensi sumber daya manusia, komunikasi, teknologi informasi, komitmen organisasi, dan profesionalisme berpengaruh terhadap kesiapan pemerintah daerah dalam penerapan PP Nomor 12 Tahun 2019, sedangkan budaya organisasi tidak berpengaruh terhadap kesiapan pemerintah daerah dalam penerapan PP Nomor 12 Tahun 2019. Hasil lain menunjukkan bahwa gaya kepemimpinan memperkuat hubungan antara kompetensi sumber daya manusia, komunikasi, teknologi informasi, budaya organisasi, dan profesionalisme terhadap kesiapan pemerintah daerah dalam penerapan PP Nomor 12 Tahun 2019, sedangkan gaya kepemimpinan tidak memperkuat pengaruh antara komitmen organisasi terhadap kesiapan pemerintah daerah dalam penerapan PP Nomor 12 Tahun 2019.
DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: STUDI PADA OPD PEMERINTAH KOTA PEKANBARU Justika Zebua; Muhammad Rasuli; Vera Oktari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 2 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.539 KB) | DOI: 10.31258/jc.1.2.170-183

Abstract

This study aims to explain how Human Resources Competencies, Utilization of Information Technology and The Application of Internal Control System determine of the Quality of Financial Reports of Pekanbaru City. This study uses a quantitative method. The population in this study were 33 OPD in Pekanbaru City Government. The sample determination technique uses a purposive sampling method, where questionnaires distributed to 99 respondents were determined to the Head of Department, Head of Division/Sub-Division/Financial Staff and PPTK of each OPD. The hypothesis test used in this study uses t-Test. The statistical test aids used in this study were the SPSS program ver. 20 for Windows and Ms. Excel 2013. The results show that the Competencies of Human Resources, Utilization of Information Technology and the Application of Internal Control System partially affected the Quality of Local Government Financial Reports
Pengaruh Belanja Modal, Pendapatan Asli Daerah Dan Dana Alokasi Umum Terhadap Kinerja Keuangan Dengan Pengawasan Sebagai Variabel Moderating Di Kabupaten/Kota Provinsi Riau Tahun 2014 - 2018 Nora Angelina; Yulia Efni; Muhammad Rasuli
Bahtera Inovasi Vol 4 No 1 (2020): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen Fakultas Ekonomi UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/bi.v4i1.2757

Abstract

This study aims to see and the effect of capital expenditure, local revenue and general allocation funds on financial performance with supervision as a moderating variable in regencies / cities of Riau Province in 2014-2018. The population in this study is the regional financial performance in Riau Province as much as 12 (twelve) Districts / Cities during 2014 - 2018. The sampling method used the census method or saturated samples, namely the entire population became the research sample so that the total sample used in this study was 60. The results in this study are that capital expenditures, local revenue and general allocation funds have a significant positive effect on regional financial performance. Supervision has a significant positive effect on financial performance. Supervision can moderate between capital expenditures, local revenue and general allocation funds and regional financial performance.
DETERMINAN INTENSI MENJADI WHISTLEBLOWING DENGAN PERLINDUNGAN HUKUM SEBAGAI VARIABEL MODERASI Tiya Restika Putri; Muhammad Rasuli; Devi Safitri
AKUNTABILITAS Vol 16, No 2 (2022): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v16i2.16503

Abstract

This study aims to examine the influence of organizational commitment, personal cost of reporting and moral intensity to whistleblowing intention with legal protection as moderating variabel. The sample used in this study is all employees who work in Bank Perkreditan Rakyat Riau Province. Collecting data of this study using a questionnaire submitted to 135 employees who work on Bank Perkreditan Rakyat Riau Province. From questionnaires distributed, 90 questionnaires can be completed and can be processed. The data analysis method used was multiple linear regression and moderated regression analysis (MRA), as well as data processing using SPSS software version 25. The  results  ofthe  study  with  multiple  linear  regression analysis  showed  that organizational commitment, personal cost of reporting and moral intensity  had a significant to whistleblowing intention. The analysis of the moderating variable shows that legal protection is only able to moderate the personal cost of reporting and is not able to moderate organizational commitment and moral intensity on the intensity of whistleblowing
Co-Authors Devi Safitri Justika Zebua Nora Angelina Taufeni Taufik Tiya Restika Putri Vera Oktari Widya Arisza Septyaningtyas Yulia Efni