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All Journal JAM : Jurnal Aplikasi Manajemen TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Jurnal Ijtimaiyya Jurnal Ilmu Produksi dan Teknologi Hasil Peternakan Infotekmesin BISEI: Jurnal Bisnis dan Ekonomi Islam Perdikan: Journal of Community Engagement JURNAL POLI-TEKNOLOGI Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Animal Production International Journal of Religious and Interdisciplinary Studies International Journal of Economics and Business (IJEB)
Rosidi
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The Effect of Financial Performance, Audit Committee, And Sharia Supervisory Board On Return On Assets (Sharia Commercial Banks) Faisal, Mohamad; Rosidi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.4.492

Abstract

This study aims to analyze the effect of operational costs on operational income (BOPO), financial to deposit ratio (FDR), capital adequacy ratio (CAR), productive asset quality (KAP), minimum statutory reserve (GWM), audit committee (KA), and sharia supervisory board (DPS) on the return on assets (ROA) of Islamic commercial banks. Using quantitative analysis, this study involves 48 samples from 8 Islamic commercial banks over the 2017-2022 period, selected using the purposive sampling method. Based on agency theory and fundamental analysis, the study finds that FDR has a positive effect on ROA, while BOPO and KAP have a negative effect. However, this study fails to prove the effect of CAR, GWM, KA, and DPS on the ROA of Islamic commercial banks.
Sistem Akuntansi Manajemen sebagai Pemediasi Pengaruh Gaya Kepemimpinan dan Desentralisasi terhadap Kinerja Manajerial (Studi pada Satuan Rante, Andika; Rosidi; Djamhuri, Ali
Jurnal Aplikasi Manajemen Vol. 12 No. 3 (2014)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

The aim of this study was to examine whether Accounting System Management (MAS) be able to mediate between the effect of leadership styles and decentralization on managerial performances. The population is work unit heads of Jayapura City with samples were 39 respondents. The analysis that was used in this study is Path Analysis. The results show that leadership style and decentralization affect on managerial performance and ManagementAccounting System (MAS) can be mediating between the effect of leadership styles and decentralization on managerial performances.  
Eksplorasi Makna Laba dengan Pendekatan Etnografi Mursy, Austina Luckyta; Triyunono, Iwan; Rosidi
Jurnal Aplikasi Manajemen Vol. 12 No. 3 (2014)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

The study aims to reveal the meaning of profit and understand the concept of profit, and the distribution of profit according to the customs, traditions, and cultures at Aisyiyah hospitals. This study uses qualitative research with ethnographic approach. This study tries to reveal the meaning of profit through customs, traditions, and rituals that has been practiced in the hospital. This study found that; first, profit is interpreted based on the physical appearance in the form of material or money. Second, the form of material profit used as a tool in order to pay for liability payment of the hospital to the external dispute. Third, material profit has a role as a tool in order to improve the welfare of employees. Fourth, the goal of material profit is using for the development of hospitals and funding a dakwah (missionary endeavour) of Muhammadiyah organization.  
Fenomenologi Transendental Dalam Transparansi dan Akuntabilitas Performance Based Budgeting Yanuarisa, Yesika; Rosidi; Irianto, Gugus
Jurnal Aplikasi Manajemen Vol. 12 No. 2 (2014)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

This study aims to understand the meaning of transparency and accountability of performancebased budgeting Central Kalimantan provincial government. This study is a qualitative research approach used transcendental phenomenology to uncover the basic meaning of transparency and accountability. The results showed that the meaning of transparency in the performance -based budget includes openness of the budget process by the Central Kalimantan provincial government involving the community with the budget as a policy delivery obligations with willingness is supported by the accessibility of the budget document as an act of open road leads to the documents necessary for the public budget. Central Kalimantan provincial government mandated budget to account for the public in the form of Budget Responsibility Reports Revenue and Expenditure. Accountability interpreted performance based budgeting of the main tasks and functions that constitute performance information in planning performance as the basis for allocation of performance-based budgeting for aid accountability budget contained in the Accountability Document Implementation budget. Evaluation of performance as a result of performance feedback on current and past as a basis and lessons to improve future performance. Performance Accountability Report Preparation Government Agencies as one of the obligations of local government agencies that still need improvement.
Co-Authors Adi Syuriadi Agresya, Vony Ali Djamhuri Andika Rante Anggraini, Veni Austina Luckyta Mursy Bahar UDIN Candra Damis Widiawaty, Candra Damis Canra Krisna Jaya Dianta Mustofa Kamal E. Tugiyanti Eko Ganis Sukoharsono Elly Tugiyanti Fadilah, Roni Faisal, Mohamad Fatah Yasin, Eko Febriyanti, Icha Bella Gugus Irianto Gun Gun R Gunadi Hamdi Hamdi Ismoyowati, Tri Wahyuni Iwan Triyunono J. Kurniawan Jusafwar Khabibi, Mohammad Wildan Khairullah Kusuma Wisudawan, Anja Lilik Purwanti Machfud Priyo Utomo Muhammad Raihan Abimanyu Muhammad Rusydi H. Nisya Achdara Noval Adib Novie Andri Setianto Nurhayati Oyong Lisa Rahman, Haolia Ramdana Ajie Satria Rizky Firmansyah saputra, isroq ilham Setiawan, Zeffri Syam, Muhammad Agus Syifa Fauzia, Syifa Tri Utami, Dian Umi Aisyah, Umi Umi Muawanah Wickramasinghe, Danture Yesika Yanuarisa Yudea Zaki Baridwan