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All Journal Jurnal Informasi dan Teknologi Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ekonomi AJAD : Jurnal Pengabdian kepada Masyarakat Innovative: Journal Of Social Science Research TECHNOVATE J-CEKI
Rusman, Hedar
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analysis of The Influence Of Perceive of Benefit, Digital Security, and Perceived Ease of Use on Intention To Purchase Using the Digital Wallet Application Dharmawan, Donny; Rusman, Hedar; Wildan Nuryanto, Uli; Adi Cakranegara, Pandu; Munizu, Musran
Jurnal Informasi dan Teknologi 2024, Vol. 6, No. 2
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.v6i2.523

Abstract

This research aims to determine how the convenience, security, benefits, and rewards of e-wallets influence consumer buying interest. This type of research is descriptive with a quantitative approach. The population in this research is all people who use e-wallets. The sampling technique employed in this study is the accidental sample method. The number of samples in this research was 100. Researchers obtained primary data from this research through interviews and questionnaire results. This research analysis uses several hypothesis tests using Partial Least Squares (PLS). Based on the research results, four dominant aspects have the potential to influence consumer purchasing interest in e-wallets. The ease of use of e-wallets, which enable transactions for various needs with just one application on a smartphone, increases consumer buying interest because it eliminates the need to carry cash, credit cards, or debit cards physically. Although the security factor is a priority, the security offered by e-wallets with security codes or pins does not yet significantly influence consumer buying interest. Financial benefits such as discounts or cashback offered by e-wallets are not the main factors influencing consumer buying interest because other factors, such as payment capacity and the amount of discounts from other non-cash payment instruments, are more significant. Rewards such as discounts and promos provided by e-wallets also do not significantly increase consumer buying interest because they are considered less critical than rewards from other non-cash payment tools.
Pelatihan Literasi Digital Bagi Guru di Pondok Pesantren Al-Marjan Mulabaru Lebak Banten Mutmainah, Isbandriyati; Yulia, Iis Anisa; Susanto, Heri; Rumna; Pranamulia, Agus; Fitrianti, Dewi; Putra, Mulyana Gustira; Arifien, Yunus; Maad, Faizal; Fitriani, Anna; Solihin, Lalu; Marnilin, Feni; Sukayat, Harmoko; Widjaja, Ichwan Rachmanu; Wahidhani, Eha Hasni; Rusman, Hedar; Irawan, Rahmat; Mahfudi, Ahmad Zaid
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 3 (2024): DECEMBER 2024
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v4i3.411

Abstract

Islamic boarding schools as Islamic educational institutions in Indonesia have an important role in producing a young generation with noble character, religious knowledge and ready to face the challenges of the times. Islamic boarding schools must quickly respond positively and adapt to changes that occur. Islamic boarding schools as educational institutions currently need to prepare teachers who are competent in accordance with the needs of the times. Digital literacy is one of the competencies that is quite important in meeting the knowledge needs of students.  Digital literacy training is carried out to prepare teachers who are in line with educational needs in the era of industrial revolution 4.0 but cannot be separated from the teachings of the Islamic religion. With good digital literacy, teachers at Islamic boarding schools can access wider and more up-to-date information, increase the effectiveness of teaching and learning, and utilize digital media for learning activities, da'wah and spreading Islamic values. Therefore, digital literacy training is needed for teachers at the Al-Marjan Mulabaru Islamic Boarding School, Lebak Banten. The aim of this community service activity is to increase the knowledge and skills capacity of teachers at the Al-Marjan Mulabaru Islamic Boarding School in Lebak Banten regarding digital literacy. The result of this activity is that teachers at the Al-Marjan Mulabaru Islamic Boarding School in Lebak Banten are able to understand digital literacy and show that teachers are able to have basic skills in using computers and the internet. The success of this training shows that teachers have high interest in digital literacy in Islamic boarding schools.
Menganalisa Kinerja Karyawan dan Mengelola Kinerja Untuk Mencapai Tujuan Organisasi Juwarto, Juwarto; Triwahyono, Hartanto; Rusman, Hedar
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 2: Februari 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i2.9847

Abstract

Penilaian ini tidak hanya berfungsi sebagai alat evaluasi, tetapi juga sebagai dasar untuk pengambilan keputusan strategis terkait pengembangan karyawan, penghargaan, promosi, serta identifikasi kebutuhan pelatihan. Namun, dalam praktiknya, sistem penilaian kinerja sering kali dihadapkan pada berbagai tantangan, seperti bias penilai, ketidakjelasan kriteria, dan kurangnya transparansi dalam proses evaluasi. Hal ini dapat mengurangi efektivitas penilaian kinerja dalam mendorong peningkatan produktivitas dan motivasi karyawan. Mengelola kinerja karyawan secara efektif memerlukan lebih dari sekadar proses penilaian. Pengelolaan kinerja yang baik harus melibatkan penetapan tujuan yang jelas, pemberian umpan balik yang konstruktif, serta pengembangan karier yang selaras dengan tujuan strategis organisasi. Kinerja individu harus diarahkan untuk mendukung pencapaian tujuan organisasi, dengan cara memastikan bahwa setiap karyawan memahami kontribusinya terhadap keberhasilan perusahaan. Oleh karena itu, penting bagi organisasi untuk merancang sistem penilaian yang objektif dan adil, serta memfasilitasi proses pengelolaan kinerja yang berkelanjutan dan terintegrasi dengan budaya organisasi.
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY : PERAN PEMODERASI DEWAN KOMISARIS: DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY : THE MODERATING ROLE OF THE BOARD OF COMMISSIONERS Rusman, Hedar
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.1.101-112

Abstract

This study00aims to empirically analyze the moderating role of the board of commissioners by under effects of profitability, liquidity, and leverage on corporate social responsibility disclosure. Data analysis using multiple linear regression method with 128 samples of a manufacturing company from 2016-2018 and listing at BEI Jakarta. This study showed that real earning management, profitability, and liquidity positively impact corporate social responsibility disclosure, while leverage has a negative impact on corporate social00responsibility disclosure. In addition, that board of commissioners has been strengthened by the effect of real earning management and liquidity on corporate social responsibility disclosure. That board00of commissioner has not been strengthened by the effects of profitability and liquidity on corporate social responsibility disclosure. On the other hand, it also to showed that the board of commissioners had not been weakened by the effect of leverage on corporate social responsibility disclosure
Information Technology Audit in Optimizing Resources and Utilization of Financial Information Systems Anggraini, Fransisca Dyah; S, Sumartono; Rusman, Hedar
TECHNOVATE: Journal of Information Technology and Strategic Innovation Management Vol. 1 No. 1 (2024): January 2024
Publisher : PT.KARYA GEMAH RIPAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52432/technovate.1.1.2024.35-44

Abstract

The utilization of financial information systems in companies has become part of the application of information technology, but there are challenges in the complexity and risk of its implementation. This study uses a qualitative and quantitative approach with the information technology audit method and the COBIT 5 framework. The research objectives analyzed the Maturity Level in the EDM, APO, BAI, and DSS domains using the COBIT 5 framework. The results showed a GAP between Current Maturity and Expected Maturity in each domain. The EDM domain has an average Current Maturity of 3.80, at the Manage and Measurable level, with the highest GAP in IT utilization. The APO domain has an average Current Maturity of 4.00, also at the Manage and Measurable level, with the highest GAP in portfolio management and IT quality services. The BAI domain has an average Current Maturity of 3.96, at the Manage and Measurable level, with the highest GAP in managing IT service availability and capacity. The DSS domain has an average Current Maturity of 4.40, at the Manage and Measurable level, with the highest GAP in the implementation of IT operating procedures. The research conclusions highlight areas of improvement involving information system management, information system portfolio management, and the effectiveness of operating financial reporting information system utilization procedures to improve maturity levels and optimize the utilization of the company's financial information systems.
Non-Parametric Analysis To Identify Microeconomic Variables Influence Income Distribution In Indonesia Big Cities Gai, Ardiyanto Maksimilianus; Nugraha, Galih; Judijanto, Loso; Kusnadi, Iwan Henri; Rusman, Hedar
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.10725

Abstract

Penelitian ini bertujuan untuk mendapatkan pemahaman lebih dalam mengenai karakteristik, perilaku, dan faktor-faktor yang mempengaruhi gaji individu di sektor swasta formal, serta menelusuri pola distribusi gaji pada populasi tersebut. Penelitian ini menggunakan analisis deskriptif. Dalam analisis ini, variabel pendidikan muncul sebagai faktor yang paling relevan. Hampir semua distribusi menunjukkan peningkatan tahunan dalam bobot gaji untuk setiap persentil. Di sektor swasta, khususnya di wilayah perkotaan, terdapat tantangan dalam mencapai kesepakatan gaji bipartit tanpa mekanisme negosiasi wajib. Komite pengupahan, yang berperan memberikan kerangka kerja bagi masing-masing komite pengupahan, berperan penting dalam memfasilitasi proses tersebut.
Analysis of The Relationship Between Minimum Wage Policy, Distribution of Job Availability, Household Spending Behavior and Welfare Level in Indonesia Rusman, Hedar; Sihombing, Dina Agnesia; Assery, Syeh; Osman, Isnawati; Sinaga, Victor Lamboy
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.14452

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis dampak kenaikan upah minimum terhadap kesejahteraan rumah tangga pekerja. Peneliti melakukan analisis empiris melalui survei terhadap pekerja di beberapa kota di Indonesia. Hasil dari penelitian menunjukkan bahwa kenaikan upah minimum secara signifikan mengurangi ketimpangan pendapatan, terutama di kalangan pekerja formal. Upah minimum membantu mempersempit kesenjangan antara pekerja dengan upah terendah dan pekerja dengan penghasilan lebih tinggi. Namun, dampak dari kenaikan upah minimum ini tidak merata, pekerja informal adalah pihak yang teridentifikasi sering tidak merasakan manfaatnya yaitu semakin lebarnya kesenjangan antara pekerja formal dan informal. Oleh karena itu, untuk memastikan manfaat yang adil dan mengatasi ketimpangan pendapatan secara lebih luas, peneliti menyarankan pada pemerintah agar menyusun kebijakan yang lebih komprehensif serta merumuskan regulasi terkait peningkatan investasi baik dari dalam dan luar negeri.
The Influence of Domestic Budget Distribution Policy and Fiscal Policy on The Sustainability of Economic Growth Bakri , Suardi; Majid, Jamaluddin; Kusnadi, Iwan Henri; Sari, Dina Fahma; Rusman, Hedar
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.14824

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk menganalisis dampak dari distribusi anggaran daerah dan kebijakan fiskal terhadap pertumbuhan ekonomi daerah. Penelitian ini menggunakan analisis data panel untuk menguji dan menganalisis dampak dari distribusi anggaran dan kebijakan fiskal terhadap perilaku belanja daerah yang berdampak terhadap pertumbuhan perekonomian daerah. Hasil dari penelitian menunjukkan bahwa semakin besar nominal transfer dana yang dilakukan pemerintah daerah akan semakin meningkatkan belanja publik. Hasil lain dari penelitian menunjukkan bahwa perilaku birokrasi di pemerintahan daerah cenderung berupaya meningkatkan anggaran dan proyek publik daripada memenuhi kebutuhan masyarakat dan program kerja secara efektif dan efisien. Kebijakan fiskal akan terpengaruh bila terjadi penurunan belanja daerah sebagai dampak dari jumlah distribusi anggaran yang juga menurun. Kata Kunci: Anggaran Daerah, Perekonomian Daerah, Kebijakan Fiskal
PENDAMPINGAN IMPLEMENTASI SISTEM AKUNTANSI BERBASIS APLIKASI UNTUK UMKM Rusman, Hedar; Pamungkas, Eko Wiji; Kalsum, Ummu; Patria, Nelly; Surahman, Bambang
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.36055

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memegangperanpentingdalamperekonomiannasional, namunseringkalimenghadapitantangandalampengelolaankeuangan yang efektif. Salah satu solusi yang muncul adalah penerapan sistem akuntansi berbasis aplikasi, yang memungkinkan UMKM untuk mengelola keuangan mereka secara lebih efisien, transparan, dan akurat. Artikel ini membahas pentingnya pendampingan dalam implementasi sistem akuntansi berbasis aplikasi untuk UMKM, berdasarkan kajian literatur terkini. Proses pendampingan ini mencakup pelatihan, pemahaman akan fungsi-fungsi aplikasi, serta penyesuaian dengan kebutuhan spesifik UMKM. Berdasarkan berbagai studi, pendampingan terbukti mampu meningkatkan kapasitas pengelolaan keuangan UMKM, memudahkan proses pencatatan, serta mendukung pelaporan keuangan yang lebih baik. Implementasi sistem akuntansi berbasis aplikasi juga membantu UMKM dalam mematuhi regulasi keuangan, meningkatkan efisiensi operasional, dan mempermudah akses ke pembiayaan formal. Artikel ini menyoroti manfaat serta tantangan yang dihadapi UMKM dalam mengadopsi teknologi ini, dan menekankan pentingnya peran pendampingan yang berkelanjutan untuk memastikan kesuksesan implementasi.
Financial ratio analysis of financial distress in Indonesia stock exchange-listed customer goods corporations Sutrismi, Sri; Rachman, Rosyidah; Rusman, Hedar; Khaddafi , Muammar; RoziqiFath, Zain Fuadi Muhammad
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The primary objective of this research is to assess the operational efficiency and financial well-IDXng of consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022 through the examination of financial ratios. Data for the research was acquired through a literature review that utilized four company samples derived from Indonesia Stock Exchange data. This research methodology obtains pertinent financial ratio data through a literature review. The outcomes demonstrated a favourable performance in general, as evidenced by ratio values including retained earnings to total assets, working capital to total assets, return on assets (ROA), and current ratio, which indicated favourable working capital management, asset optimisation, and ability to fulfil current obligations. The results presented in this study offer a positive outlook regarding the adaptability and stability of consumer products firms operating within the Indonesian capital market.
Co-Authors Adi Cakranegara, Pandu Anggraini, Fransisca Dyah Anisa Yulia, Iis Anna Fitriani Ardiyanto Maksimilianus Gai Assery, Syeh Dewi Fitrianti Dina Fahma Sari, Dina Fahma Donny Dharmawan Faizal Maad Galih Nugraha Heri Susanto Isbandriyati Mutmainah Jamaluddin Majid Judijanto, Loso Juwarto, Juwarto Khaddafi , Muammar Kusnadi, Iwan Henri Mahfudi, Ahmad Zaid Marnilin, Feni Musran Munizu Nelly Patria Osman, Isnawati Pamungkas, Eko Wiji Pranamulia, Agus Putra, Mulyana Gustira Rahmat Irawan Rosyidah Rachman RoziqiFath, Zain Fuadi Muhammad Rumna Rumna, Rumna Sihombing, Dina Agnesia Sinaga, Victor Lamboy Solihin, Lalu Sri Sutrismi, Sri Suardi Bakri, Suardi Sukayat, Harmoko Sumartono s Surahman, Bambang Triwahyono, Hartanto Uli Wildan Nuryanto Ummu Kalsum Wahidhani, Eha Hasni Widjaja, Ichwan Rachmanu Yulia, Iis Anisa Yunus Arifien