Ruhul Fitrios

@unri.ac.id

Economic and Business Faculty
Universitas Riau



              

https://researchid.co/ruhul

EDUCATION

Graduated from Doctoral Program in Accounting – Accounting Information Systems at Padjadjaran University – Bandung

RESEARCH INTERESTS

research interest in the field of information systems and taxation

6

Scopus Publications

408

Scholar Citations

9

Scholar h-index

7

Scholar i10-index

Scopus Publications


  • Determinants of Ethical Decision-Making: A Study on the Role of the Professionalism of Members of the Indonesian Association of Tax Consultants
    Vince Ratnawati, , Riska Anggraini, Ruhul Fitrios, , and
    Ural Federal University
    This study aims to examine and analyze the direct influence among Machiavellian Traits, Perceptions of Ethics and Social Responsibility, and Risk Preference on Tax Consultant Ethical Decision Making. The novelty of this research is to use of the professionalism of tax consultants as members of the profession as a moderating variable. It is expected that the professionalism of the tax consultant can limit the occurrence of unethical decision making by tax consultant. The respondents were all tax consultants registered with the Indonesian Tax Consultants Association for the Pekanbaru region. Data analysis techniques in this study using Structural Equation Modeling– Partial Least Square (SEM-PLS) Smart-PLS Software version 4.0. This study found that Machiavellian traits, ethical perceptions and social responsibility, and risk preferences have an influence on the ethical decision-making of tax consultants. This study also found that professionalism moderates the effect of Machiavellian Traits, Perceptions of Ethics and Social Responsibility, and Risk Preference on Ethical Decision Making. This study offers theoretical and practical implications for strengthening attitudes that always prioritize ethics in every decision-making. Ethical decision making can be done by reducing Machiavellian traits, considering ethics and social responsibility, and always considering the risks that will be faced because of the decisions to be taken. The value of the study provides an academic contribution regarding the effect of Machiavellian traits, ethical perception, and social responsibility, and also risk preference, and the moderating role of professionalism in reducing unethical decision making.

  • COMPARATIVE STUDY OF MANAGEMENT ACCOUNTING SYSTEM MODELS ON COMPANY PERFORMANCE IN INDONESIA AND MALAYSIA FINANCIAL INSTITUTIONS
    Lilis Puspitawati, Ruhul Fitrios, and Erik Syawa Alghifari
    Journal of Eastern European and Central Asian Research
    This study compares the management accounting system (MAS) model used by financial institutions registered with Financial Services Authority in Malaysia and Indonesia to ascertain how each affects company performance and identify any differences. A comparative study was used to compare the MAS models in the two nations. A quantitative study of 313 accounting and finance managers in financial firms from 160 firms registered with the Financial Services Authority (OJK) in Indonesia was obtained using a simple random technique. The Covariance Base Structural Equation Model (CB-SEM) was used for data analysis using Lisrel. In addition, a literature review of model comparisons was conducted using prior research findings on the MAS model at financial institutions listed on the Central Bank of Malaysia website. The results of the research in Malaysia demonstrate the impact of the MAS model, which was developed through the three variables of market competition intensity, technological advancement, and innovation on the company's non-financial performance. The research results in Indonesia also demonstrate the impact of the MAS model, which was developed through the three variables of management strategy, support, and competence on the company's financial performance. This study demonstrates how the variables created by the two models are used differently.


  • The influence of environmental uncertainty on the accounting information system quality and its impact on the accounting information quality


  • The role of leadership behavior in improving the quality of accounting information systems


RECENT SCHOLAR PUBLICATIONS

  • CLOUD COMPUTING SEBAGAI MEDIASI PENGARUH DUKUNGAN MANAJEMEN PUNCAK TERHADAP KINERJA ORGANISASI CLOUD COMPUTING AS A MEDIATION OF THE INFLUENCE OF TOP MANAGEMENT SUPPORT ON
    L Syafitri, R Fitrios, N Indrawati
     2024

  • Pelatihan dan Pendampingan Akuntansi Berbasis Web untuk Peningkatan Kinerja Usahawan Mikro
    R Fitrios, R Agusti, R Rusli, S Silalahi
    Jurnal Pengabdian kepada Masyarakat Nusantara 6 (1), 897-905 2024

  • Optimalisasi Kinerja UMKM Melalui Pendampingan Penyusunan Laporan Keuangan Dengan Pemanfaatan Financial Technology
    M Khoiriyah, U Afifah, A Zarefar, R Fitrios, V Oktari
    COMSEP: Jurnal Pengabdian Kepada Masyarakat 5 (3), 236-240 2024

  • Improving SMEs Performance Through Partnership Program: Accounting Information System as Mediator
    R Fitrios, UA SUPRIONO, M Khoiriyah
    Quality-Access to Success 25 (201) 2024

  • Pendampingan Peningkatan Pengetahuan dan Keahlian Petani dalam Mengoptimalkan Produksi Nenas Melalui Pemasaran dan Analisis Harga Produk
    M Khoiriyah, U Afifah, RA Satriwan, A Zarefar, A Zarefar, V Oktari, R Fitrios
    JITER-PM (Jurnal Inovasi Terapan-Pengabdian Masyarakat) 2 (2), 1-8 2024

  • Pengaruh sosial dan nilai harga terhadap behavioral intention to use QRIS serta dampaknya pada use behavior: Studi empiris pada UMKM sektor kuliner Kota Pekanbaru
    D Azzahra, R Fitrios, L Anggraini
    Jurnal Eksplorasi Akuntansi 6 (2), 761-776 2024

  • PENGARUH KUALITAS SISTEM, KUALITAS INFORMASI KUALITAS SISTEM INFORMASI, KUALITAS LAYANAN INFORMASI, PERSEPSI KEMUDAHAN PENGGUNA, PERCEIVED USEFULNESS, DUKUNGAN TOP MANAGER
    L Anggraini, R Fitrios
    Jurnal Ekonomi dan Bisnis 18 (1), 53-71 2024

  • Kompetensi Pengguna dan Program Partnership dalam Mempengaruhi Pengambilan Keputusan melalui Implementasi Sistem Informasi Akuntansi
    D Amarina, R Fitrios, S Supriono
    Jurnal Akuntansi dan Governance 4 (2), 179-195 2024

  • THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) IN MODERATING THE INFLUENCE OF FINANCIAL PERFORMANCE, ENVIRONMENTAL PERFORMANCE, AND COMPANY SIZE ON FIRM VALUE.
    VIC Sari, R Fitrios
    Riau International Conference on Economics, Business and Accounting 1 (1 2024

  • Faktor-Faktor yang mempengaruhi Kinerja Pemerintah Desa dimediasi oleh Pengelolaan Dana Desa
    A Anton, T Taufik, R Fitrios, YM Basri
    Owner: Riset dan Jurnal Akuntansi 7 (4), 3721-3729 2023

  • PENGARUH CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN EMPLOYMENT PROTECTION TERHADAP AGRESIVITAS PAJAK PERUSAHAAN SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN
    N Alhusna, R Fitrios, RA Hanif
    Jurnal Aplikasi Akuntansi 8 (1), 44-52 2023

  • Faktor-Faktor yang Mempengaruhi Pengelolaan Dana Bantuan Oprasional Sekolah (BOS) pada Satuan Pendidikan di Kabupaten Bengkalis
    EF Alfiansyah, R Fitrios, HM Rasuli
    J-MAS (Jurnal Manajemen dan Sains) 8 (1), 463-469 2023

  • FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK UMKM DI KPP PRATAMA PEKANBARU TAMPAN)
    B Suhendra, V Ratnawati, R Fitrios
    Bilancia: Jurnal Ilmiah Akuntansi 7 (1), 420-439 2023

  • The effect of ownership concentration and leverage against earnings management with firm size as a moderating variable
    E Septiana, R Fitrios, S Supriono
    Jurnal Akuntansi 13 (1), 58-68 2023

  • Journal of Tax Reform. 2023. Vol. 9. № 2. Pp. 246-261 Determinants of Ethical Decision-Making: A Study on the Role of the Professionalism of Members of the Indonesian
    V Ratnawati, R Anggraini, R Fitrios
    Journal of Tax Reform 9 (2), 246-261 2023

  • PENGARUH PELATIHAN PENGGUNA DAN KEPEMIMPINAN KEWIRAUSAHAAN TERHADAP KINERJA ORGANISASI DENGAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI SEBAGAI PEMEDIASI: THE INFLUENCE OF USER
    MR Helmy, R Fitrios, S Supriono
    CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 5 (1), 52-71 2023

  • Determinants of Ethical Decision-Making: A Study on the Role of the Professionalism of Members of the Indonesian Association of Tax Consultants
    V Ratnawati, R Anggraini, R Fitrios
    Journal of Tax Reform 9 (2), 246-261 2023

  • Sociology and psychology of taxation Социология и психология налогообложения
    V Ratnawati, R Anggraini, R Fitrios
    Journal of Tax Reform 9 (2), 246-261 2023

  • Comparative study of management accounting system models on company performance in Indonesia and Malaysia financial institutions
    L Puspitawati
    Journal of Eastern European and Central Asian Research 2023

  • ANALISIS MODEL FRAUD HEXAGON DALAM MENDETEKSI POTENSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMN: ANALYSIS OF FRAUD HEXAGON TO DETECT FRAUD ON FINANCIAL STATEMENT
    S Sumbari, K Kamaliah, R Fitrios
    CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini 4 (1), 179-196 2023

MOST CITED SCHOLAR PUBLICATIONS

  • Factors That Influence Accounting Information System Implementation and Accounting Information Quality
    R Fitrios
    International Journal of Scientific & Technology Research 5 (04), 192-198 2016
    Citations: 144

  • Pengaruh tingkat kepuasan pelayanan, pemahaman perpajakan, keadilan perpajakan, sanksi perpajakan dan kesadaran perpajakan terhadap tingkat kepatuhan wajib pajak orang pribadi
    AK Asbar, R Fitrios
    Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi 1 (2), 1-15 2015
    Citations: 53

  • Analisis faktor-faktor yang mempengaruhi kinerja sistem informasi akuntansi pada Perusahaan Perhotelan yang ada di Riau dan Sumatera Barat
    R Fitrios, R Agusti, RW Dalimunthe
    Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau 1 (2), 33463 2014
    Citations: 25

  • The Influence of Environmental Uncertainty on The Accounting Information System Quality and Its Impact on The Accounting Information Quality
    R Fitrios, A Susanto, R Soemantri, H Suharman
    Journal of Theoretical and Applied Information Technology 96 (21), 7164-7175 2018
    Citations: 19

  • Pengaruh Pengetahuan Perpajakan, Pelayanan Perpajakan Dan Sanksi Pajak Terhadap Kepatuhan Pajak Bendaharawan Pemerintah Provinsi Riau
    R Fitrios, P Bonasari
    Jurnal Riset Akuntansi dan Bisnis 11 (2) 2011
    Citations: 14

  • How information technology and user competence affect the quality of accounting information through the quality of AIS
    R Fitrios, DPE Nur, I Zakya
    Calitatea 23 (187), 109-118 2022
    Citations: 13

  • ANALISIS MODEL FRAUD HEXAGON DALAM MENDETEKSI POTENSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN BUMN: ANALYSIS OF FRAUD HEXAGON TO DETECT FRAUD ON FINANCIAL STATEMENT
    S Sumbari, K Kamaliah, R Fitrios
    CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini 4 (1), 179-196 2023
    Citations: 10

  • Kesuksesan Sistem Informasi Akuntansi: Dukungan Manajemen Puncak dan Kemampuan Sumber Daya Manusia
    S Aulia, R Fitrios, AA Putra
    Jurnal Akuntansi 10 (2), 415-428 2021
    Citations: 9

  • Pengaruh Kompetensi Sumber Daya Manusia, Tekanan Eksternal, Komitmen Organisasi, Dan Sistem pengendalian Intern Terhadap Penerapan Transparansi Pelaporan Keuangan Pemerintah
    SP Rahayu, R Fitrios, S Paulus
    Jurnal Akuntansi Dan Keuangan 8 (2), 69-82 2020
    Citations: 9

  • Rusli, 2007
    R Fitrios
    Pengantar Hukum Pajak
    Citations: 8

  • The Effect Of Related Party Transaction And Earnings Management On Tax Avoidance With Good Corporate Governance Moderate Variables
    HA Ramadhan, V Ratnawati, R Fitrios
    Jurnal Ilmiah Akuntansi 5 (4), 358-369 2021
    Citations: 7

  • Pengaruh likuiditas dan ukuran perusahaan terhadap agresivitas pajak dan implikasinya terhadap corporate social responsibility (Studi pada perusahaan manufaktur terdaftar di
    RN Fitri, R Fitrios, A Al Azhar
    Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) 8 (2) 2020
    Citations: 7

  • The Role of Leadership Behavior in Improving the Quality of Accounting Information Systems
    R Fitrios, A Susanto, R Soemantri, H Suharman
    Journal of Engineering and Applied Sciences 13 (12), 4493-4501 2018
    Citations: 7

  • The influence of thin capitalization, capital intensity, and earnings management on tax avoidance with tax havens country as moderator
    S Amni, R Fitrios, A Silfi
    International Journal of Science and Business 20 (1), 109-122 2023
    Citations: 6

  • Pengaruh kompetensi aparat pengelola keuangan desa, sistem pengendalian internal pemerintah, dan partisipasi masyarakat terhadap akuntabilitas pengelolaan keuangan desa
    R Fitrios, I Akbar
    Jurnal Akuntansi Keuangan Dan Bisnis 15 (2), 646-655 2023
    Citations: 6

  • Determinasi Kepatuhan Wajib Pajak dengan Kepercayaan Kepada Pemerintah dan Kondisi Keuangan sebagai Pemoderasi
    V Ratnawati, R Lesmanasari, R Fitrios
    Jurnal Akuntansi Dan Ekonomika 12 (1), 54-63 2022
    Citations: 6

  • Pengaruh Financial Distress, Komite Audit, Dan Profitabilitas Terhadap Agresivitas Pajak Dan Dampaknya Terhadap Nilai Perusahaan
    LR Alafiah, R Fitrios, RA Hanif
    Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi 5 (2), 95-120 2021
    Citations: 6

  • Gaya kepemimpinan dan motivasi kerja pada badan usaha milik desa Kabupaten Bengkalis
    E Yani, RN Sari, R Fitrios
    Jesya (Jurnal Ekonomi dan Ekonomi Syariah) 6 (1), 358-369 2023
    Citations: 5

  • Peningkatan Pendapatan Rumah Tangga Dengan Pemanfaatan Pekarangan Rumah Di Desa Lubuk Sakat
    R Fitrios, R Agusti
    Jurnal Pengabdian UntukMu NegeRI 4 (2), 153-159 2020
    Citations: 5

  • Pengaruh tingkat kepuasan pelayanan, pemahaman perpajakan, keadilan perpajakan, sanksi perpajakan dan kesadaran perpajakan terhadap tingkat kepatuhan wajib pajak orang pribadi
    R Fitrios, AK Asbar
    Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau 1 (2), 33438 2014
    Citations: 5