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

Muhammad Rasuli

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Author-ID : 358131

Economics, Econometrics & Finance Education Other

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Pengaruh kejelasan sasaran anggaran, desentralisasi dan akuntabilitas publik terhadap kinerja manajerial Satuan Kerja Perangkat Daerah (Studi empiris pada SKPD Pemerintah Kota Pekanbaru) Wahyuni, Rizka; Rasuli, Muhammad; Diyanto, Volta
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this research is to know whether the influence of budget goal clarity, decentralization and public accountability of SKPD managerial performance. The technical data collection of this survey is the questionnaire directly sent to the SKPD city government of pekanbaru. Total of respondents used in this research is 94 respondents (78,33%). The method of analysis used is the multiple linear regression using SPSS version 21. The result of this research showed that simultaneous regression test (F-test) is budget goal clarity, decentralization and public accountability influence to the managerial performance on SKPD. The result of partial regression test (T-test) showed that decentralization have significant influence to managerial performance of SKPD, but budget goal clarity and public accountability is contrary. The coefficient determination (R2) effect by all independent variables are 24,8% while the remaining 75,2% influenced by other variables were not examined in this study.Keywords: Managerial Perfomance, Budget Goal Clarity, Decentralization and Public Accountability

PENGARUH PROFESIONAL JUDGEMENT, PENGALAMAN, KEAHLIAN, PENGETAHUAN AKUNTANSI DAN AUDIT SERTA SKEPTISME AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR Pardede, Hendriko; Rasuli, Muhammad; Silfi, Alfiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study was examining the influence of Profesional judgement, Experience, expertise, knowledge of accounting and auditing, auditor’s professionalism scepticism and the accuracy of audit opinion. Respondents in this study were auditors who worked for the Public Accounting Firm in Palembang, Medan, Pekanbaru. The number of auditor involved in this study were 67 auditors from 14 Public Accounting Firm in Jakarta. The method of determining the sample was using purposive sampling method, while the data processing methods used by researcher was the multiple regression analysis. The result shows that Profesional Judgement, Experience and expertise did not have significantly influence to the accuracy of audit opinion, whereas knowledge of accounting and auditing, and auditor’s professionalism scepticism had significantly and positively influence to the accuracy of audit opinion.Keywords: Profesional judgement , Experience, expertise, knowledge of accounting and auditing, auditor’s professioalism scepticism, the accuracy of audit opinion

Pengaruh rasio keuangan daerah, pendapatan asli daerah (pad), dan dana alokasi umum (dau) terhadap alokasi belanja modal pada kabupaten/kota di provinsi riau tahun 2009-2012 Fitri, Vella Kurniasih; Rasuli, Muhammad; Silfi, Alfiati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research is aimed to analyze the influence of Local Government Measurement Ratio toward the Capital Expenditure for Public Services.The samples which are use in this research are regency/municipality of Riau province that report routine the realization report of the estimate income of regional expense (APBD) from 2009 until 2012 for Dirjen Perimbangan Keuangan Pemerintah Daerah(www.djpkpd.go.id). The sampling method used in this study is the sample selection aims (purposive sampling method). The stastical method used to test the research hypothesis is multiple regression using SPSS 18 software.The results of this research show that The Autonomy rate has negative influence toward the capital expenditure for public service. The effectiveness rate has positive influence toward capital expenditure for public service. The efficiency rate has negative influence toward capital expenditure for public service. Fund Local Own Revenue (PAD) has positive influence toward capital expenditure for public service , and the General Allocation Fund (DAU) have a significant effect on the Capital Expenditure for public serviceKey Word : autonomy ratio, effectiveness rate, efficiency rate, Fund Local Own Revenue, General Allocation Fund, capital expenditure.

PENGARUH KOMITMEN ORGANISASI, PERAN PENGELOLA KEUANGAN DAERAH, PARTISIPASI ANGGARAN, DAN AKUNTABILITAS PUBLIK TERHADAP KINERJA PIMPINAN SATUAN KERJA PERANGKAT DAERAH KOTA PAYAKUMBUH Octalia, Roza; Rasuli, Muhammad; Diyanto, Volta
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the Influence of Organizational Commitment, Role of Regional Financial Management, Budget and Public Accountability Participation on Performance Leadership. The object of this study conducted at SKPD Payakumbuh, consisting of 25 SKPD. The population of this study was a leader who works at SKPD Payakumbuh. Selection of the sample in this study was based on a purposive sampling method. Respondents in this study were the Head SKPD, Secretary of SKPD, Head of Sub Division of Finance, Head of Sub Division of Administration. The Method of collecting primary data was survey techniques and giving the questions to the respondents by questionnaires. From 100 questionnaires sent, there were 94 respondents who returned the questionnaire and which can be processed and analyzed. The processing and analysis of data were using multiple linear regression analysis with SPSS (Statistical Product and Service Solution) version 17. The results showed that organizational commitment had a significant effect on the performance of the leadership, the role of regional financial managers had a significant effect on the performance of the leadership, the participation had a significant effect on the budget performance management, and public accountability also had a significant effect on the performance of the leadership.Keywords: Commitment, Role of Regional, Participation, Accountability, and Performance

PENGARUH PAJAK INDUSTRI PARIWISATA DAN RETRIBUSI OBYEK WISATA TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI 12 KABUPATEN/KOTA PROVINSI RIAU TAHUN 2009−2013 Cahyadi, Robi; Rasuli, Muhammad; Anggraini, Lila
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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One of indicators used to determine the effect of tourism on local revenue is through the development of tourism revenue received by the tax tourism indutry and tourism levy. Where this would describe the situation every tourism trip would be beneficial to the economy of a region that is in visited and impacted to the revenue which would increase also. This study aims to determine the tax effects of the tourism industry and tourism levy on revenue (PAD) in 12 districts / cities of Riau Province in 2009-2013. In this research used period (time series) data and latitude series data (cross section) while the source data using secondary data, then analyzed by the method of multiple linear regression (with SPSS version 16.0). The results of tests showed that the tax variable tourism industry and tourism levy variables have a significant effect on the variable revenue. T-test showed that the tourism industry tax variables have the most significant effect on the regional income variable t of 1.801 and significance probability of 0.005 <0.05. The magnitude of the effect that (R2) by these two variables together against the dependent variable that is equal to 24.7% while the remaining 75.3% is influenced by other variables not examined in this study.Keywords: tax tourism industry, tourism levy, local revenue

Pengaruh Beban Pajak Tangguhan, Beban Pajak Kini, dan Perencanaan Pajak dalam Mendeteksi Manajemen Laba Widyastuti, Radilla; Hasan, Amir; Rasuli, Muhammad
Jurnal Ekonomi Vol 27, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

The aim of this research is to predict and explain the effect of competency, accountability and independency on audit quality, moderated by due professional care and professional skepticism. The research sample is Auditors of Inspectorate which are located in Riau Province as much as 13 Inspectorates. The sampling technique used purposive approach. The data used primary data obtained from questionnaire, as a part of explanatory/confirmatory research. Data analysis method by using Partial Least Square (PLS), assisted by WarpPLS 6.0 application. Hypothesis testing is performed using the path coefficients to examine the effect of each independent variable on the dependent variable partially, and effect size to determine the effect of the moderate variable in the model. The results of this research indicate that only independence has a significant effect directly on audit quality. Due Professional Care is able to moderate the relationship between competence, independence and accountability to Audit quality. As another moderate variable, Professional Skepticism cannot be used because it is statistically identical to Due Professional Care. The coefficient determination of 56,4% shows the change in audit quality is explained by the determinant variables used in this study, while the other (43,6%) described by other variables

Pengaruh Kompetensi, Pengalaman Kerja, Independensi, Integritas, Profesionalisme, dan Akuntabilitas Auditor terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderasi (Studi pada Inspektorat 5 Kabupaten/Kota Provinsi Riau) Risandy, Eka; Basri, Yesi Mutia; Rasuli, Muhammad
Jurnal Ekonomi Vol 27, No 4 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/je.27.4.p.353-369

This study aims to determine the effect of competence, work experience, independence, integrity, professionalism, and auditor accountability on audit quality with auditor ethics as moderation variables in Riau Province. This study uses 5 inspectorates namely Indragiri Hilir, Indragiri Hulu, Kuantan Singingi, Siak and Pekanbaru with a sample of 102 auditors. Data analysis uses moderated regression analysis. The results showed that the coefficient of determination (adjusted R-square) was 78.4%. This 78.4% of the auditor quality variable is influenced by competency, work experience, auditor independence, integrity, professionalism and accountability with the auditor ethics moderating variable. Hypothesis testing shows that competency (X1), auditor ethics (X7) has a partial effect on audit quality. While variables work experience (X2), integrity (X4), professional auditors (X5), accountability (X6) have no partial effect on audit quality independence variable (X3) has a partially negative effect on audit quality The results show that auditor ethics can moderate independent variable.

Pengaruh Perencanaan Anggaran, Pencatatan Administrasi, Sumberdaya Manusia, Komitmen Organisasi dan Lingkungan Birokrasi terhadap Penyerapan Anggaran PNBP Kegiatan Pengamanan Objek Vital pada Satker Jajaran Polda Riau Yanuriza, Yanuriza; Hasan, Amir; Rasuli, Muhammad
Jurnal Ekonomi Vol 27, No 4 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/je.27.4.p.409-423

This study aims to look at the factors that affect the budget absorption of vital object security activities in Riau Regional Police Work Unit. The sampling method uses pruposive sampling and sample transmission using an error rate of 5%. The author conducts research based on data collection techniques through questionnaires. The analysis of the data that I use is the quantification of data through multiple linear regression analysis with t test, R2 and collecting data processed with the help of the SPSS 22.0 statistical program. From the results of the study conclusions were obtained as partial that five variables t (2,392; 3,109; 2,971; 2.038; and 1,106). With the results of the variables namely budget planning, administration records, human resources, organizational commitment influences budget absorption while the bureaucratic environment variable does not affect the absorption of the budget in the safeguard activities of vital objects in the Riau Police Regional Working Unit. In addition, it can be seen from the determination of the test where the R value of 0.819 and adjusted R2 of 0.624 or 62.4% of the independent variables affect the dependent variable and 37.6% is influenced by other variables

Pengaruh APIP, BPK, dan DPRD dalam Penegakan Tata Kelola Pemerintahan Daerah yang Baik (Good Government Governance) dengan Pengendalian Internal sebagai Variabel Moderasi (Studi Empiris pada Provinsi Riau) Novira Fazri Nanda; Muhammad Rasuli; Taufeni Taufik
Jurnal Ekonomi Vol 27, No 3 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Good governance is indeed highly demanded at this time. Where today there are rampant cases of corruption, collusion and nepotism. For this reason, both the regional government and the central government are required to create good governance. To achieve good governance that needs to be considered is supervision, control and enforcement. For this reason, a role is needed from APIP, BPK, and DPRD. The governance of Riau Province is included in the category of good tendencies. Nevertheless there are still a number of arenas which have less value, especially in the government arena. For this reason, this study will look at the influence of APIP, BPK, DPRD in enforcing good governance (GGG) with internal control as a moderating variable in Riau Province. The results of this study indicate that APIP, BPK and DPRD have a significant influence on the enforcement of good governance. And internal control strengthens the role of APIP, BPK, and DPRD in upholding good governance.

ANALISIS PENERAPAN E-PLANNING DAN E-BUDGETING PADA PEMERINTAH DAERAH (STUDI KASUS PADA PEMERINTAH KABUPATEN BENGKALIS) Virgiana Ningsih; Ria Nelly Sari; Muhammad Rasuli
Jurnal Ekonomi Vol 26, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

This research focuses on the aplication of the e-planning an e-budgetingin Bengkalis Regency as the purpose to describe, analyze and see more the factors of the less succesful implementation of e-planning and e-budgeting. So it becomes the constrain in planning and budgeting process in the goverment of Bengkalis Regency, as well as to know the respond of user of the application of e-planning and e-budgeting. This research was conducted in goverment agencies of Bengkalis Regency related to the planning and budgeting process area. This research was conducted with depth interview with party or officials that competent in the field of planning and budgeting, and also by collecting the data in Bappeda of Bengklis Regency. As result, there are several factors that make the application of e-planning and e-budgeting, they are human resources, ifrastructure, regulation and the applicatin it sefi.

Co-Authors Adrian Freddy Hilman Al Azhar Lukman Alfiati Silfi Amir Hasan Anak Agung Gede Sugianthara Anis Maghfiroh Devi Safitri Dina Hastria Djonathan Kevin Kegen Hutagalung Edfan Darlis Fajar Odiatma Giovanny Vermico Aritof Hendriko Pardede, Hendriko Illa Sasmi Herja Jumavis Irvia Saputra Kamaliah ' Kamaliah Kamaliah Lily - Miftah Urrahmi Nadya Arindini Pratiwi Noviandhi Resilla Novira Fazri Nanda Nur Azlina Nurazlina ' Oviliza Harzuli Pipin Kurnia Reji Hendria Ria Nelly Sari Rio Safriadi Risandy, Eka Rita Anugerah Rizka Wahyuni Robi Cahyadi, Robi Rofika - Roza Octalia, Roza Salman Husin Sri Susanti Taufeni Taufik Tissa Nurul Husna Vella Kurniasih Fitri Virgiana Ningsih Volta Diyanto Widia Yulianti Widyastuti, Radilla Windi Puji Astuti Yafie Riandalas Yanuriza, Yanuriza Yeandrawita - Yesi Mutia Basri Yuneita Anisma

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