COMPARATIVE STUDY OF MANAGEMENT ACCOUNTING SYSTEM MODELS ON COMPANY PERFORMANCE IN INDONESIA AND MALAYSIA FINANCIAL INSTITUTIONS Lilis Puspitawati, Ruhul Fitrios, Erik Syawa Alghifari Journal of Eastern European and Central Asian Research, 2023 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.
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 Journal of Tax Reform, 2023 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.
The influence of environmental uncertainty on the accounting information system quality and its impact on the accounting information quality Journal of Theoretical and Applied Information Technology, 2018
The role of leadership behavior in improving the quality of accounting information systems Journal of Engineering and Applied Sciences, 2018
RECENT SCHOLAR PUBLICATIONS
THE EFFECT OF ACCOUNTING INFORMATION SYSTEMS, INTERNAL CONTROLS, AND INDIVIDUAL MORALITY ON THE PREVENTION OF ACCOUNTING FRAUD RA Reza, R Fitrios, A Al Azhar Governance, Accounting and Taxation Journal 1 (1), 111-126 , 2026 2026
Managerial Ownership And Dividend Policy As Determinants of Company Value in Food and Bevergae Companies on the Indonesia Stock Exchange in 2019-2023 AD Rahma, R Fitrios BIMA Journal (Business, Management, & Accounting Journal) 6 (2), 741-752 , 2025 2025
Penguatan Strategi Bisnis UMKM Melalui Transformasi Digital Akuntansi dan Faktor-faktor Determinannya: Monograf R Fitrios, EN DP, U Afifah, RHA Muhti Penerbit K-Media , 2025 2025
Pengaruh Struktur Modal dan Pertumbuhan Penjualan Terhadap Profitabilitas Pada Perusahaan Otomotif & Komponen Yang Terdaftar di Bursa Efek Indonesia Y Amalia, R Fitrios Business UHO: Jurnal Administrasi Bisnis 10 (01), 112-120 , 2025 2025
Diseminasi konversi Penyajian Laporan Keuangan Aset Biologis Industri Perikanan Budidaya Air Tawar Berdasarkan PSAK 69 EN DP, YM Basri, R Fitrios, A Nasir, V Ratnawati, P Kurnia, P Nurmayanti, ... COMSEP: Jurnal Pengabdian Kepada Masyarakat 6 (3), 330-338 , 2025 2025
Impact of Organizational Readiness, Management Support, and Fintech on MSMEs Supply Chain Performance ZM Hatta, AR Firdaus, R Fitrios, D Pratama Journal of Economics, Business, and Accountancy Ventura 27 (3), 411-429 , 2025 2025 Citations: 1
Учредители: Уральский федеральный университет им. первого Президента России БН Ельцина T AZAANAMAAL, W COFFIE, S FOSU JOURNAL OF TAX REFORM Учредители: Уральский федеральный университет им … , 2025 2025
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 CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 5 (3), 388-406 , 2024 2024 Citations: 4
Pelatihan dan Pendampingan Akuntansi Berbasis Web untuk Peningkatan Kinerja Usahawan Mikro R Fitrios, R Agusti, R Rusli, S Silalahi Jurnal Pengabdian kepada Masyarakat Nusantara 5 (4), 4808-4816 , 2024 2024 Citations: 1
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 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 2024 Citations: 2
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 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 2024 Citations: 10
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 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 2024 Citations: 9
THE EFFECT OF ORGANIZATIONAL READINESS AND TOP MANAGEMENT SUPPORT ON SUPPLY CHAIN MANAGEMENT PERFORMANCE: THE MEDIATING ROLE OF ACCOUNTING INFORMATION SYSTEMS D Pratama, R Fitrios, A Silfi INTERNATIONAL JOURNAL 3 (2), 128-143 , 2024 2024 Citations: 2
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 , 2024 2024 Citations: 3
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 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 2023 Citations: 9
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 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 2016.0 Citations: 168
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 2015.0 Citations: 48
PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI DAN KOMPETENSI PENGGUNA TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI, SERTA DAMPAKNYA PADA KUALITAS INFORMASI AKUNTANSI: Studi Kasus … JE Putra, R Fitrios, RA Hanif Jurnal Riset Akuntansi 12 (1), 1-13 , 2020 2020.0 Citations: 32
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 2014.0 Citations: 26
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 2022.0 Citations: 19
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 2018.0 Citations: 19
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 2021.0 Citations: 17
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 2011.0 Citations: 15
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 2023.0 Citations: 14
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 2021.0 Citations: 14
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 2024.0 Citations: 10
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 2020.0 Citations: 10
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 2024.0 Citations: 9
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 2023.0 Citations: 9
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 2023.0 Citations: 9
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 2022.0 Citations: 9
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 2023.0 Citations: 8
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 2023.0 Citations: 8
Pengaruh Sistem Pengendalian Internal, Kepatuhan Pada Peraturan Perundang-Undangan Dan Dana Insentif Daerah Terhadap Opini Laporan Keuangan Pemerintah Daerah Dengan Tindak … N Fitriana, R Anugerah, R Fitrios Jurnal Akuntansi 8 (2), 123-135 , 2020 2020.0 Citations: 8
Rusli, 2007 R Fitrios Pengantar Hukum Pajak , 0 Citations: 8
