Article Per Year (5 Year)
p-Index From 2019 - 2024
1.686
P-Index
This Author published in this journals
All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Wahana Riset Akuntansi Jurnal Kajian Manajemen Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Al Fikra : Jurnal Ilmiah Keislaman Jurnal ASET (Akuntansi Riset) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini COVIT Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Abdurrahman, Rezi
Universitas Riau
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Public Health Social Sciences

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
Pengaruh Gaya Kepemimpinan Konsiderasi, Subjektif Diagnostik, Subjektif Interaktif Terhadap Kejelasan Tujuan Riski Hernando; Rezi Abdurrahman; Eko Prasetyo
Wahana Riset Akuntansi Vol 8, No 2 (2020)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v8i2.109914

Abstract

This study aims to examine the effect of consideration leadership on goal clarity. This study also examines the mediation of subjective diagnostic and subjective interactive on the relationship between initiation structure leadership and evaluation fairness. Sample in this study use 152 subordinates in merchandising, services and manufacturing business. Data processed using structural equation modeling with WarpPLS 3.0 software. Data were collected using a questionnaire with hand delivery system technique. The results of this study indicate that consideration leadership influences goal clarity. However, the only one mediation variable support the hypotheses in this study, and the other one do not support the hypotheses. Keywords: Goal Clarity; Consideration Leadership; Subjective Diagnostic; Subjective Interactive
IMPLEMENTASI MANAJEMEN RISIKO DALAM BISNIS MENURUT TINJAUAN EKONOMI ISLAM (Studi Kasus Pada Perusahaan Odiva (rental VCD/DVD) Panam-Pekanbaru) Jonnius Jonnius; Rezi Abdurrahman
AL-FIKRA Vol 12, No 2 (2013): Al-Fikra : Jurnal Ilmiah Keislaman
Publisher : Program Pascasarjana Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/af.v12i2.3867

Abstract

Pendampingan Pengelolaan Keuangan Dan Pertanggungjawaban Keuangan BUMDes Di Kabupaten Kampar Rezi Abdurrahman; Yesi Mutia Basri; Al Azhar. A; Edfan Darlis
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2021): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (445.046 KB) | DOI: 10.54951/comsep.v2i1.85

Abstract

Law Number 6 of 2014 concerning Villages and Regulation of the Minister of Underdeveloped Villages and Transmigration Number 4 of 2015 encourage villages to independently manage their resources and develop their economies. The implementation of this law is a realization of Village-Owned Enterprises (BUMDes). In managing their finances, many BUMDes managers still don't understand it. How to plan, administer and make financial accountability. This activity aims to provide assistance related to BUMDes financial management. The target audience for this activity is the management of BUMDes Mitra Baru in Taratak Village, Rumbio Jaya District, Kampar Regency. The method of activity is discussion, question and answer and simulation of BUMDes financial report preparation. This activity is expected to improve the performance of BUMDes so that it has an impact on improving the economy of the surrounding community.  
Human Capital, Social Capital, And Innovation Capability In Performance Of Village-Owned Enterprises Yesi Mutia Basri; Hariadi Yasni; Al Azhar-A; Rheny Afriana Hanif; Rezi Abdurrahman
Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i2.37763

Abstract

This study aims to analyze the effect of human capital and social capital on the performance of Village-owned Enterprises which is mediated by innovation capability. The population in this study is Village-owned Enterprises located in Kampar Regency. Respondents in this study were the director of BUMdes. as many as 228 Village-owned Enterprises. The data collection technique is by sending a questionnaire in the form of an internet questionnaire designed using Google Forms. A total of 120 BUMDes Directors participated in this research. The results of data analysis with PLS show that the results of the study indicate that human capital does not affect the performance of Village-owned Enterprises. Social capital affects the performance of Village-owned Enterprises. Social capital and human capital have also been shown to affect the ability to innovate. Social capital has also been shown to affect humans and innovation capability affects performance. The ability of innovation can also partially mediate the relationship of social capital with the performance of Village-owned Enterprises and fully mediate the effect of special capital on the performance of Village-owned Enterprises. However, human capital is not a mediating variable for the effect of social capital on Village-owned Enterprises performance. This research has a contribution to improving the performance of Village-owned Enterprises.
ANALISA NILAI TUKAR PETANI DI PROVINSI RIAU Rezi Abdurrahman; Lukman Hakim
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 14 No 2 (2021): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v14i2.570

Abstract

This study was conducted to determine the factors that influence the farmer's exchange rate (the ratio of the price index received by farmers to the price index paid by farmers) in the food crops sub-sector in Riau Province. The data collected in this study is data published by the Central Statistics Agency of Riau Province. The data obtained were then analyzed using SPSS 22. The test results show that the level of expenditure has a negative and significant effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (-2.475) < ttable (2.44691) with a significant value of 0.048 < 0.05. Harvested area has a significant positive effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (4.441) < ttable (2.44691) with a significant value of 0.004 <0.05. Meanwhile, the food import variable has no significant effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (2.273) < ttable (2.44691) with a significant value of 0.063 > 0.05, with a value of Fcount (12.476) > Ftable , (4,35).
LITERASI KEUANGAN, TINGKAT PENDIDIKAN, MODAL USAHA, KEBERLANJUTAN USAHA DAN CATATAN KEUANGAN, PENGARUHNYA TERHADAP KINERJA UMKM: FINANCIAL LITERACY, EDUCATION LEVEL, BUSINESS CAPITAL, BUSINESS SUSTAINABILITY AND FINANCIAL RECORDS, ITS EFFECT ON MSME PERFORMANCE Nurmawati Nurmawati; Alfiati Silfi; Nanda Fito Mela; Rezi Abdurrahman
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): 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 | DOI: 10.31258/current.3.3.266-277

Abstract

This study aims to determine and examine the effect of financial literacy, education level, business capital, business sustainability and financial records on the performance of MSMEs. This research was conducted in Aceh Singkil Regency. The sample used in this study was 100 MSME respondents registered at the Department of Industry, Trade, Cooperatives, and MSMEs in Aceh Singkil Regency with a random sampling technique. The results of this study indicate that Financial Literacy, Education Level, Business Capital, Business Sustainability, and Financial Records have a significant influence on the performance of MSMEs in Aceh Singkil Regency. The type of data used in this research is quantitative data. Then the source of data used in this study is primary data. Data collected by using a questionnaire. The data analysis technique used is SPSS, 26
SOSIALISASI PENGOLAHAN BAWANG PUTIH TUNGGAL DALAM BENTUK BLACK GARLIC SEBAGAI POTENSI DESA BANTAN TENGAH KECAMATAN BANTAN KABUPATEN BENGKALIS Rezi Abdurrahman; Yuafrizal Yuafrizal; Putri Aurelia; Putri Martika; Amniatizzakia Amniatizzakia; Annisa Alifhia Zuhri; Mirza Irdina; Defri Indrawan; Suhadha Armanda Prayoga; M Ridho Agustiawan; Nurul Hafizah
COVIT (Community Service of Health) Vol. 2 No. 2 (2022): SEPTEMBER 2022
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/covit.v2i2.6831

Abstract

Today, herbal plants are very widely used as alternative healing and are very much researched. Garlic is one of the ingredients that is often used as an ingredient in cooking. Apparently, in addition to being used as food ingredients, it can be used as herbal medicine. Garlic has been widely used as a traditional medicine for many years. In 3000 BC, Chinese scientists have tested and analyzed the benefits of garlic. The ancient Greek scholar Aristotle also tested garlic in 335 BC for medicinal use. This community service aims to provide socialization in Bantan Tengah Village, Bantan District, Bengkalis Regency in order to utilize kitchen spices that are often used as cooking ingredients so that the community can later provide economic value, so that it can help the community's economy both individually and in the household and analyze potential Black Garlic in Central Banten Village. This method of implementing community service is carried out through socialization and education activities through counseling, mentoring and training with various main and supporting activity programs. The basic properties in Black Garlic are able to be antioxidants and can ward off free radicals. The well-known compounds are polyphenols, S-alllyl and flavonoids. Some of the benefits of black garlic help lower cholesterol, triglycerides, uric acid and high blood pressure, normalize blood sugar, prevent cancer and other diseases. Keywords: Black Garlic, Community Service, Village Potential, Socialization
Pengaruh gaya kepemimpinan struktur inisiasi, subjektif diagnostik, subjektif interaktif terhadap keadilan evaluasi Riski Hernando; Eko Prasetyo; Rezi Abdurrahman
Jurnal Kajian Manajemen Bisnis Vol 9, No 2 (2020): Jurnal Kajian Manajemen Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmb.10988800

Abstract

Abstract: This study aims to examine the effect of initiation structure leadership on evaluation fairness. This study also examines the mediation of subjective diagnostic and subjective interactive on the relationship between initiation structure leadership and evaluation fairness. The population and sample this study use subordinates in service, merchandising and manufacturing business. Data were collected using a questionnaire with hand delivery system technique and processed using structural equation modeling with WarpPLS 3.0 software. The results of this study indicate that initiation structure leadership influences evaluation fairness. However, mediation variable do not support the hypotheses in this study.Keyword:        Evaluation Fairness, Initiation Structure Leadership, Subjective Diagnostic, Subjective Interactive
Pengaruh Sosialisasi Perpajakan, Kesadaran Wajib Pajak, Pemahaman Perpajakan, dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Pelaku E-Commerce (Studi pada Pelaku Usaha UMKM yang Menggunakan Layanan E-Commerce di Kota Pekanbaru) Indah Mawaddah; Zirman Zirman; Rezi Abdurrahman
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 1, Juni 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i1.3214

Abstract

This study aims to examine the effect of tax Socialization, understanding of taxation, awareness of taxpayers, and tax rate on the compliance of e-commerce user taxpayers. The object of this study were SMES taxpayers who uses e-commerce service in pekanbaru. This study were using primer data, which distributed all questionnaires directly and online by google form that obtain a sample of 51 respondents. The data obtained were analyzed using the Statistical Package for the Social Sciences (SPSS) data analysis program version 25. The results show that tax socialization and taxpayer awareness affect the compliance of SMES taxpayers who use e-commerce services. Meanwhile, understanding taxation and tax rates have no influence on the compliance of SMES taxpayers who use e-commerce services. Adjusted R2 results of four independent variables silmutantly on the dependent variable had an influence of 34% and the remaining 66% were influenced by other factors not studied in this study.Keywords: tax socialization, understanding of taxation, the awareness of taxpayers, tax rate, taxpayers compliance
Company Financial Performance Before and During The Covid-19 Pandemic Ferdy Putra; Mayla Khoiriyah; Rezi Abdurrahman; Alif Ilham Akbar Fatriansyah
MAKSIMUM Vol 13, No 2 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.2.2023.173-183

Abstract

This research aims to examine how liquidity, leverage, activity, and growth influence company financial performance before and during the COVID-19 pandemic. This research used purposive sampling with a population of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019 for the period before the COVID-19 pandemic and in 2020 during the COVID-19 pandemic obtained 279 observations. Data were analyzed using SPSS 26. The results showed that Liquidity significantly affected the company's financial performance before the COVID-19 pandemic. In contrast, it has a significant negative effect on ROA, an insignificant negative effect on ROE and an insignificant positive effect on Tobin's q during the COVID-19 pandemic. Leverage has significant adverse effects before and during the COVID-19 pandemic. Activity had a significant positive effect before the COVID-19 pandemic, while it had a non-significant positive effect during the COVID-19 pandemic. Growth had a significant positive effect before the COVID-19 pandemic, a non-significant positive effect on ROA and ROE, and an insignificant negative effect on Tobin's q during the COVID-19 pandemic. Companies should pay attention to the leverage ratio because leverage has a significant negative influence before and during COVID-19, which means leverage can significantly reduce financial performance. For this reason, the company must regulate the capital structure following the company's capabilities.
Co-Authors Al Azhar-A Al Azhar. A Alfiati Silfi Alif Ilham Akbar Fatriansyah Amniatizzakia Amniatizzakia Annisa Alifhia Zuhri Defri Indrawan Edfan Darlis Eko Prasetyo Ferdy Putra Hariadi Yasni Indah Mawaddah Jonnius Jonnius Lukman Hakim M Ridho Agustiawan Mayla Khoiriyah Mela, Nanda Fito Mirza Irdina Nurmawati Nurmawati Nurul Hafizah Putri Aurelia Putri Martika Rheny Afriana Hanif Riski Hernando Suhadha Armanda Prayoga Yesi Mutia Basri Yuafrizal Yuafrizal Zirman Zirman