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All Journal JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma KOMUNIKA Jurnal Akuntansi dan Pajak
Rosidi .
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Belanja Pendidikan Terhadap Kinerja Pendidikan Dengan Good Governance Sebagai Variabel Pemoderasi Hidayat, Imam; ., Rosidi; Saraswati, Erwin
Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract:The Effect of Education Spending to Education Performance with Good Governance as Moderating Variable. This study aims to test empirically the effect of education spending on educational performance using multiple linear regression analysis. The approach used to test the moderating variable with the absolute value of the difference method. Regression testing was performed on 63 samples of both elementary and junior high schools from total population 167 in the district of East Kalimantan Province Bulungan in the period 2011. The results showed that the higher education spending, the more it will improve educational performance. Good governanceaffects educational performance independently either simultaneously or partially. Abstrak:Pengaruh Belanja Pendidikan Terhadap Kinerja Pendidikan Dengan Good Governance Sebagai Variabel Pemoderasi. Penelitian ini bertujuan untuk menguji pengaruh belanja pendidikan terhadap kinerjapendidikan.Penelitian ini merupakan model kuantitatif dengan metode analisis regresi linear berganda.Metode nilai selisih mutlakdigunakan untuk menguji variabel moderasi.Pengujian regresi dilakukan pada 63 sampel sekolah SD dan SMP dari populasi 167 di Kabupaten Bulungan Propinsi Kalimantan Timur periode 2011. Hasil penelitian menunjukkan bahwa semakin tinggi belanja pendidikan, semakin meningkatkan kinerja pendidikan.Variabel Good Governance juga mempengaruhi kinerja pendidikan secara independen baik secara simultan maupun parsial.
SENTUHAN RASA DI BALIK MAKNA LABA Mursy, Austina Luckyta; ., Rosidi
Jurnal Akuntansi Multiparadigma Vol 4, No 2 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abtract: Sense of Touch in the Meaning of Profit. This study aims to reveal the meaning of profit according to the existing customs, traditions and cultures of Aisyiyah hospitals. This qualitative study employed ethnographic approach which is realist in nature, and was geared to find out the meaning of profit through customs and rituals that had been practiced in the hospital for a long time. The research found that profit in the hospital is, first, interpreted from the abstract dimension, that is in the form sense. Second, profit is a form of gratitude and happiness sense. Third, profit serves as a spreader of happiness.Abstrak: Sentuhan Rasa di Balik Makna Laba. Studi ini berusaha mengungkap makna laba sesuai dengan kebiasaan, tradisi dan kultur yang ada di Rumah Sakit Aisyiyah. Jenis penelitian ini adalah kualitatif dengan pendekatan etnografi realis, mencoba mengungkap makna laba melalui kebiasaan, adat istiadat, dan ritual yang telah berlangsung sejak lama di rumah sakit. Hasil penelitian ini adalah pertama, laba dimaknai dari bentuknya secara abstrak  yaitu rasa. Kedua, wujud laba sebagai rasa syukur dan rasa bahagia. Ketiga, laba berfungsi sebagai penebar rasa bahagia.
SISTEM AKUNTANSI MANAJEMEN, GAYA KEPEMIMPINAN, DAN DESENTRALISASI SEBAGAI DETERMINAN KINERJA MANAJERIAL Rante, Andika; ., Rosidi; Djamhuri, Ali
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstrak: Sistem Akuntansi Manajemen, Gaya Kepemimpinan, dan Desentralisasi sebagai Determinan Kinerja Manajerial. Tujuan penelitian ini adalah menguji apakah Sistem Akuntansi Manajemen (SAM) mampu memediasi pengaruh gaya kepemimpinan dan desentralisasi terhadap kinerja manajerial. Populasi dalam penelitian ini adalah pimpinan SKPD di seluruh Kota Jayapura. Sampel penelitian ini berjumlah 39 orang. Peneliti menerapkan Analisis Jalur (Path Analysis) untuk menganalisis data. Hasil penelitian menunjukkan bahwa gaya kepemimpinan dan desentralisasi berpengaruh terhadap kinerja manajerial. Penelitian ini juga menemukan bahwa SAM dapat memediasi pengaruh gaya kepemimpinan dan desentralisasi terhadap kinerja manajerial. Abstract: Management Accounting System, Leadership Style, and Decentralization as Determinants of Managerial Performance. The purpose of this study is to examine whether Management Accounting System (MAS) can mediate the effect of leadership style and decentralization on managerial performance. The population in this study was the head of SKPD in Jayapura town. Samples are amounted to 39 heads of SKPD. Path analysis was employed for data analysis. The research findings show that leadership style and decentralization affect managerial performance, while MAS mediates the effect of leadership style and decentralization on managerial performance.
Pengaruh Independensi dan Profesionalisme Terhadap Kinerja Auditor Internal Dengan Budaya Organisasi sebagai Variabel Moderasi Theresia Mentari; Gugus Irianto; Rosidi Rosidi
Jurnal Akuntansi dan Pajak Vol 19, No 02 (2019): Jurnal Akuntansi dan Pajak, Vol. 19, No. 02, Januari 2019
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.829 KB) | DOI: 10.29040/jap.v19i2.282

Abstract

This study aims to find empirical evidence related to impact of auditor’s independence and professionalism towards the internal auditor’s performance moderated by organizational culture. The sample of this study is internal auditors who work and has position as functional Officer Auditor and structural officers functions as an audit division in the provincial inspectorate located in the province of Central Kalimantan and chosen by random sampling technique with a total of 137 samples. The method of collecting data was survey through distribution directly. Data analysis was done out by using the Structural Equation Model - Partial Least Square (SEM-PLS) through SmartPLS version 3.0 software. The results of this study shows that independence of audtor and professionalism auditor has positive and significant impact on internal auditors performance. This study supports organizational culture as moderating variable, on impact auditors independence towards the internal auditor performance. This research support organizational culture as a moderating variable, on the impact of auditors professionalism impact towards the internal auditors performance.
The Communication Strategy of Wasathiyah Da'wah by MUI in Supporting Government's Covid-19 Mitigation in Indonesia ., Rosidi; Aisyah, Umi
KOMUNIKA Vol 7 No 2 (2024): Accredited by Kemenristekdikti RI SK No.152/E/KPT/2023
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/komunika.v7i2.25457

Abstract

This study examines the wasathiyah (moderate) da'wah communication strategy implemented by the Indonesian Ulema Council (MUI) in supporting government efforts to mitigate the COVID-19 pandemic impact in Indonesia. In a challenging pandemic situation, the role of MUI as a religious institution is crucial in conveying calming religious messages and building community solidarity. This study uses a qualitative method with a case study approach, where data is collected through in-depth interviews with MUI figures, document analysis, and participatory observation. The results of the study show that MUI implements four main strategies: (1) spiritual efforts through religious appeals and sermons, (2) issuing 12 fatwas related to worship during the pandemic, (3) forming task forces from the center to the regions and raising donations, and (4) holding national webinars for socialization. The supporting factors for the strategy are awareness of maqashid sharia and the view of COVID-19 as a universal humanitarian problem. Meanwhile, the inhibiting factor is the continued distrust of some people and religious figures regarding the existence of COVID-19. This study concludes that MUI's moderate and inclusive moderate da'wah approach contributes positively to supporting the government's efforts to overcome the impact of the pandemic in Indonesia. These findings can be a reference for other religious institutions in developing effective communication strategies during times of crisis. 
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 A.A. Ketut Agung Cahyawan W Ali Djamhuri Andika Rante Austina Luckyta Mursy Erwin Saraswati Gugus Irianto Iwan Triyunono Theresia Mentari Umi Aisyah, Umi Yesika Yanuarisa