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All Journal Jurnal Akuntansi Multiparadigma Kinerja: Jurnal Ekonomi dan Manajemen JURNAL PENDIDIKAN TAMBUSAI YUME : Journal of Management Journal of Contemporary Accounting Jurnal Riset Akuntansi Kontemporer Jurnal Ilmiah Manajemen Kesatuan JBMR: Journal of Business and Management Review International Journal Of Science, Technology & Management (IJSTM) Economics and Digital Business Review Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) International Journal of Social Science Bulletin of Community Engagement Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) Lensa Ilmiah: Jurnal Manajemen dan Sumberdaya Business Management J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Ramadhan, Muh Syahru
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Decision Making Analysis Through Profit and Loss Reports (Study of Dewi Bandung Mbawi Bread Factory, Dompu Regency) Wulandari, Wulandari; Ramadhan, Muh Syahru; Ramadhan, Rizky
Business Management Vol 4, No 2 (2025): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i2.8758

Abstract

The profit and loss report is one of the financial reports used to assess the financial performance of a company. The information contained in the profit and loss report can be the basis for making business decisions, both for business owners, managers and investors. This research aims to analyze the factors that influence decision making through profit and loss reports at the Dewi Bandung bakery. The approach used in this research is qualitative with a case study method. Data was obtained through in-depth interviews with business owners, financial managers, as well as analysis of financial report documents. The research findings indicate that net profit serves as the primary focus in determining the company’s strategic actions, including investment, expansion, and cost management. In addition, the income statement is also used to assess daily operational efficiency and functions as a monitoring tool for the company's short-term financial condition. Other supporting factors, such as the stability of relationships with customers and the availability of cash flow, also play a role in the decision-making process.
Determinan Faktor-Faktor Yang Mempengaruhi Manipulasi Akrual Dalam Pelaporan Keuangan Pemerintah Daerah Kabupaten Dompu (Studi Pada : BPKAD Kabupaten Dompu) Suharni; Ramadhan, Muh. Syahru; Asmawati
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2801

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tekanan anggaran, motif politik, pengawasan internal dan audit, serta kompetensi sumber daya manusia terhadap praktik manipulasi akrual dalam pelaporan keuangan pemerintah daerah. Studi ini dilaksanakan di Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Kabupaten Dompu dengan menggunakan pendekatan kuantitatif. Data diperoleh melalui penyebaran kuesioner kepada 40 responden yang dipilih secara purposive. Teknik analisis yang digunakan adalah regresi linear berganda setelah melalui uji validitas, reliabilitas, dan asumsi klasik. Hasil penelitian menunjukkan bahwa tekanan anggaran berpengaruh signifikan terhadap praktik manipulasi akrual, sedangkan motif politik, pengawasan internal, dan kompetensi SDM tidak memiliki pengaruh yang signifikan. Temuan ini menunjukkan bahwa tekanan birokratis lebih mendorong praktik manipulasi akrual dibandingkan faktor lainnya. Kebaruan penelitian ini terletak pada pengujian model konseptual yang mengintegrasikan unsur politik dan kompetensi SDM dalam konteks pelaporan keuangan pemerintah daerah, yang belum banyak diteliti secara empiris sebelumnya.
The Influence of Economic Growth, Education, and Macroeconomic Factors on Regional Poverty Reduction Kurniawan, Dodo; Ramadhan, Muh. Syahru
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.3372

Abstract

The poverty rate in the region has consistently remained above 12% over the past five years, indicating a persistent socioeconomic challenge. This study aims to analyze the effect of population, economic growth, regional spending, inflation, and education on poverty levels by utilizing secondary data obtained from official national statistics and financial institutions. The method used is multiple regression analysis with the aid of SPSS 21 software. The findings show that population and inflation have a positive but statistically insignificant influence on poverty, while regional spending also exerts a positive and insignificant effect. In contrast, economic growth and education have a negative and statistically significant effect on poverty, with probability values of 0.003 and 0.042, respectively. Simultaneously, the five variables examined show a significant collective influence on poverty levels during the 2009–2023 period. These results emphasize that economic growth and education play key roles in poverty reduction. The study provides important insights for policymakers to formulate targeted, evidence-based strategies aimed at addressing poverty more effectively and sustainably in the long term.
Peran Mediasi Inklusi Keuangan: Analisis Teknologi Keuangan dan Literasi Keuangan Terhadap Kinerja Usaha Mikro, Kecil dan Menengah Hermawan, Indra; Ramadhan, Muh. Syahru; Sumarni, Sumarni
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1634

Abstract

Purpose: Penelitian ini bertujuan untuk menganalisis peran mediasi inklusi keuangan pada pengaruh teknologi keuangan dan literasi keuangan terhadap kinerja UMKM jasa percetakan di Kabupaten Dompu. Research Design and Methodology: Metodologi penelitian menggunakan pendekatan kuantitatif dengan menyebar kuesioner kepada 77 pelaku UMKM yang dipilih melalui purposive sampling. Data dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings and Discussion: Hasil penelitian menunjukkan bahwa teknologi keuangan dan literasi keuangan tidak berpengaruh signifikan secara langsung terhadap kinerja UMKM. Namun, kedua variabel tersebut terbukti secara positif dan signifikan mampu meningkatkan inklusi keuangan. Temuan paling penting adalah inklusi keuangan secara signifikan berpengaruh positif terhadap kinerja UMKM dan terbukti berperan sebagai mediator penuh (full mediator). Implications: Program pemberdayaan UMKM melalui digitalisasi dan edukasi finansial harus diintegrasikan dengan kebijakan untuk memperluas akses dan penggunaan layanan keuangan formal. Sinergi antara teknologi, literasi, dan inklusi keuangan menjadi kunci esensial untuk mendorong kinerja UMKM secara berkelanjutan di era digital.
Implementasi Sistem Informasi Administrasi Layanan Surat Menyurat Pada Kantor Desa Baka Jaya Kabupaten Dompu Fitri, Fitri; Ramadhan, Muh. Syahru; Mauzu, Fahrul
Economics and Digital Business Review Vol. 7 No. 1 (2025): Agustus - Januari
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.2974

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi sistem informasi administrasi layanan surat menyurat pada Kantor Desa Baka Jaya, Kabupaten Dompu. Metode yang digunakan adalah pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara dan observasi langsung. Hasil penelitian menunjukkan bahwa sistem telah digunakan secara intensif oleh pegawai desa dengan frekuensi yang tinggi setiap harinya. Sistem dinilai efektif karena mudah digunakan dan memiliki fitur yang sesuai dengan kebutuhan administrasi. Dari segi efisiensi, penggunaan sistem mampu mempercepat proses pembuatan surat hingga 70% sampai dengan 80% dibandingkan metode manual serta mengurangi kesalahan administratif dan biaya operasional. Sistem juga dinilai cukup aman dan andal dengan adanya backup data rutin, meskipun masih diperlukan peningkatan pada sistem pemulihan otomatis. Kepuasan pengguna tinggi, baik dari pihak pegawai maupun masyarakat, karena pelayanan menjadi lebih cepat dan transparan. Secara keseluruhan, implementasi sistem ini berdampak positif dalam meningkatkan transparansi, akuntabilitas, efisiensi kerja, serta mendukung program digitalisasi layanan publik di tingkat desa.
Analisis Persepsi Nasabah terhadap Implementasi Layanan Digital dalam Sistem Perbankan Syariah Alfionita, Feni; Ramadhan, Muh Syahru; Fahrudin, Fahrudin
KINERJA Vol 22 No 3 (2025): Agustus
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v22i3.15443

Abstract

Penelitian ini bertujuan untuk menganalisis persepsi nasabah terhadap implementasi layanan digital dalam sistem perbankan syariah, dengan fokus pada Bank BSI Cabang Dompuo. Metode yang digunakan adalah pendekatan kualitatif melalui wawancara dan survei terhadap nasabah yang telah menggunakan layanan digital. Hasil penelitian menunjukkan bahwa nasabah umumnya memiliki persepsi positif terhadap kemudahan dan kenyamanan yang ditawarkan oleh layanan digital. Namun, terdapat kekhawatiran mengenai keamanan transaksi dan data pribadi, yang menjadi faktor penghambat dalam penggunaan layanan tersebut. Peningkatan edukasi mengenai keamanan dan transparansi layanan digital sangat diperlukan untuk membangun kepercayaan nasabah. Temuan ini memberikan wawasan penting bagi Bank BSI dalam meningkatkan layanan digital dan memenuhi harapan nasabah di era digital
Fraud detection in the procurement of goods and services Ramadhan, Muh. Syahru; Adhim, Chairul
Journal of Contemporary Accounting Volume 3 Issue 3, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss3.art1

Abstract

This study aims to determine the various factors that can affect the detection of fraud in the procurement of goods and services. Sampling with a certain sampling method. The research data were tested using multiple regression test. This study found that the competence of human resources has a negative and significant effect on fraud detection. Meanwhile, facilities and infrastructure, internal control systems, and quality audit probity all have a positive and significant effect on fraud detection. However, the pressure on the time budget does not affect the detection of fraud. Auditors have proven to have the experience and competence to carry out their duties. In addition, the available facilities and infrastructure as well as the structure of the Internal Audit unit as well as the quality of the probability audit are in accordance with the needs. The results of the study can be used as a reference for evaluating the performance of audit probity to detect fraud and improve the management system for the procurement of goods and services in the Dompu government. Quantitative research to detect fraud in the procurement of goods and services is still very limited, and this research is the first where the sample is from the party conducting the probity audit (Inspectorate), the planning party (DPPKAD/Department of Revenue, Financial Management and Regional Assets), and implementation (ULP/Procurement Service Unit) acquisition of goods and services.
Pengaruh Kualitas Jaringan Terhadap Kepuasan Pelanggan Dimediasi Kepercayaan Pada Pengguna Jaringan Indihome PT. Telkom Kab. Dompu Surian, Surian; Ramadhan, Muh. Syahru; Zakariah, Ibrahim
YUME : Journal of Management Vol 8, No 3 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i3.9678

Abstract

Penelitian ini bertujuan menganalisis pengaruh Kualitas Jaringan terhadap Kepuasan Pelanggan dengan Kepercayaan sebagai variabel mediasi pada pengguna IndiHome di Kabupaten Dompu. Metode penelitian ini adalah kuantitatif dengan sampel 83 pelanggan prioritas yang dipilih melalui purposive sampling. Analisis data menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa Kualitas Jaringan berpengaruh positif dan signifikan terhadap Kepuasan Pelanggan serta Kepercayaan. Kepercayaan juga terbukti berpengaruh signifikan terhadap Kepuasan Pelanggan. Namun, hipotesis mediasi ditolak; Kepercayaan tidak berperan sebagai mediator yang signifikan, menunjukkan dominasi pengaruh langsung dari kualitas teknis. Implikasi utamanya adalah strategi paling efektif bagi PT. Telkom untuk meningkatkan kepuasan adalah dengan memprioritaskan peningkatan kualitas jaringan secara langsung. Membangun kepercayaan tetap penting, namun sebagai pendorong kepuasan yang berjalan mandiri, bukan sebagai jembatan utama dari kualitas teknis. Fokus pada keandalan dan stabilitas jaringan akan memberikan dampak paling signifikan. Kata Kunci: Kualitas Jaringan, Kepercayaan, Kepuasan Pelanggan.
Employee Perceptions of Work-Life Balance and Its Implications for Decision-Making and Performance: A Study at PT Roti Dewi Bandung in Mbawi Village, Dompu Regency Kurniati, Sri; Ramadhan, Muh. Syahru; Rubiyanti, Desi
Business Management Vol 4, No 3 (2025): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i3.9393

Abstract

This study aims to explore employees’ perceptions of work-life balance and its implications for decision-making and performance at PT Roti Dewi Bandung. The research employed a descriptive qualitative approach using semi-structured interviews with three key informants. The results indicate that work-life balance is not yet optimal due to high workloads, long working hours, and limited flexibility. This imbalance negatively affects decision-making leading to hasty and unfocused actions and decreases performance due to fatigue and emotional strain. Although the company provides support such as leave flexibility, it is insufficient to ensure a holistic balance. This study contributes to understanding work-life dynamics in small rural enterprises and suggests more humane and adaptive workplace policy reforms.
Peran UMKM Kembang Goyang Terhadap Peningkatan Pendapatan Masyarakat Desa Rasabou Kecamatan Bolo Kabupaten Bima Taufik Hidayat; Muh. Syahru Ramadhan; Lilis Marlina
Bulletin of Community Engagement Vol. 5 No. 2 (2025): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v5i2.1957

Abstract

This study aims to examine the role of the Kembang Goyang micro, small, and medium enterprise (MSME) in enhancing community income in Rasabou Village, Bolo District, Bima Regency. This MSME was selected due to its significant growth compared to similar businesses and its tangible contribution to job creation and economic empowerment, particularly for women. The research employed a qualitative case study approach, with data collected through in-depth interviews, observations, and documentation. The findings reveal that Kembang Goyang MSME plays a strategic role in increasing household income, generating employment opportunities, and strengthening family economic resilience. Several factors support its success, including independent capital, stable market demand, a flexible daily wage system, social-relation-based marketing strategies, and strong entrepreneurial motivation. Nevertheless, the enterprise faces challenges such as low-quality packaging, limited digitalization, restricted market access, and the absence of external support from government or development agencies. This research contributes to the literature on community-based MSMEs by highlighting how locally rooted enterprises can serve as catalysts for women’s empowerment, household economic resilience, and grassroots employment. The study also provides practical insights for policymakers and stakeholders to design synergistic support systems that enhance the sustainability and scalability of MSMEs leveraging local potential.
Co-Authors Alfionita, Feni Amelya, Dwi Rezky Annisa Asmawati Awaliah, Jumratul Chairul Adhim Dodo Kurniawan, Dodo Fahrudin Fahrudin Fahrul Mauzu Fitri Fitri INDRA HERMAWAN Iskandar, Rizkiana Isnawati Isnawati Johan Arifin Lilis Marlina M. Ikhwan Mansyuri Mahmud Mahmud Mansyuri, M. Ikhwan Mauzu, Fahrul Mulyati Mulyati Mulyati Mulyati Mutmainah, Wildatun Nurul Hayat Nurul Hayat Purnami, Serli Dwi Rahmadani, Desti Andi Rahmatul Laili Rahmatul Laili Ramadhan, Risca Ariska Rizky Ramadhan Rizky Ramadhan, Rizky Rostina Rubiyanti, Desi Samsudin Samsudin Samsudin Shoalihin Sri Iswati Sri Kurniati, Sri Suharni Sumarni Sumarni Surian, Surian Taufik Hidayat Wulandari Wulandari Wulandari, Apriliyani Yeye Suhaety Zakariah, Ibrahim