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<![CDATA[ANALISIS POTENSI KEBANGKRUTAN SEBAGAI DAMPAK PANDEMI COVID-19 PADA PERUSAHAAN SUB SEKTOR RESTORAN, HOTEL DAN PARIWISATA DI BURSA EFEK INDONESIA ]]>
<![CDATA[Paul Usmany]]>;
<![CDATA[Linda Grace Loupatty`]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v4iSpesial Issue 2.962
<![CDATA[This study aims to analyze the potential for bankruptcy of restaurants, hotels and tourismsub-sector companies listed on the Indonesia Stock Exchange during the Covid-19pandemic, using the ratio of net working capital to total assets, retained earnings to totalassets, EBIT to total assets, and book value of equity to book value of total debt in theAltman Z-Score Model. The population in this study were all companies in the restaurant,hotel and tourism sub-sector listed on the Indonesia Stock Exchange in 2020. The sampleused was 35 companies obtained using a saturated sampling technique (CensusTechnique). This research data uses secondary data, namely the annual reports ofcompanies in the restaurant, hotel and tourism sub-sectors listed on the Indonesia StockExchange in 2020. The data analysis method uses the Altman Z-Score MultivariateAnalysis (MDA) model III. The results showed that the potential for bankruptcy occurredin 58% of companies in the Restaurant, Hotel and Tourism Sub-sector on the IndonesiaStock Exchange. As many as 11% are in the gray area category, and 31% of companiesdo not experience financial problems so they are unlikely to go bankrupt. There are 8 companies that have a negative ratio of Net Working Capital to Total Assets, 6 companiesthat have a negative ratio of Retained Earning to Total Assets (RE/TA), 17 companieshave a ratio of Earning Before Interest and Tax to total assets (EBIT/TA). negative ones.And all companies have a positive ratio of Book Value of Equity to Book Value of TotalDebt. There are 9 companies experiencing significant financial distress so they must bedelisted in 2020 from the Indonesia Stock Exchange.]]>
<![CDATA[The Influence of Self Efficacy and Effort on Auditor Performance Specific Experience as Antecedent Variables (Empirical Study on BPK-RI in Indonesia) ]]>
<![CDATA[Paul Usmany]]>
<![CDATA[ Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v4i4.3300
<![CDATA[This study aimed to investigate the effect of specific experience, self efficacy, and effort on auditor’s performance. The study used a model developed from goal setting theory.The study used a survey method on public auditors working at Audit Board of Republic of Indonesia (BPK-RI) headquarters and branch offices in nine different provinces: Jakarta, West Java, Banten, Central Java, Yogyakarta, East Java, Bali, South Sulawesi, and Maluku. The sample of this research is 188 respondents. The data obtained were then analysed by a Structural Equation Model. The study resulted in a positive and significant effect of specific experience on self efficacy and auditor’s performance; a positive and significant effect of self efficacy on effort and auditor’s performance; a positive and significant efffect of effort on auditor’s performance.]]>
<![CDATA[Pengaruh Penyajian dan Aksesibilitias Laporan Keuangan Daerah terhadap Akuntabilitas Pengelolaan Keuangan Daerah ]]>
<![CDATA[Senda Yunita Leatemia]]>;
<![CDATA[Paul Usmany]]>
<![CDATA[ JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 2 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS ]]>
Publisher : <![CDATA[Universitas Nusa Cendana ]]>
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DOI: 10.35508/jak.v9i2.5248
<![CDATA[The purpose of this study is to empirically examine the effect of the presentation and accessibility of regional financial reports on the accountability of regional financial management. This research is a quantitative research with several hypothesis testing. A sample of 87 respondents consisting of heads of offices, secretaries, heads of divisions, heads of sections and staff from each OPD of the Ambon City Government, who are involved in the process of managing regional finances. Based on the t test, it shows that the presentation of regional financial reports has a positive and significant effect on the accountability of regional financial management, while the accessibility of regional financial reports has no effect on the accountability of regional financial management. This is because regional financial reports have not been published openly through the mass media and information on regional financial reports is difficult to access by external parties.]]>
<![CDATA[EFEK INTERAKSI SIFAT MACHIAVELLIAN DAN LOCUS OF CONTROL INTERNAL TERHADAP PERILAKU DISFUNGSIONAL AUDITOR ]]>
<![CDATA[Paul Usmany]]>;
<![CDATA[Muhammad F. Laitupa]]>
<![CDATA[ Soso-Q : Jurnal Manajemen Vol 5, No 1 (2017) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pattimura ]]>
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DOI: 10.30598/sosoq.v5i1.111
<![CDATA[This study aims to examine the effect of machiavellian, locus of control, and to examine the effect of locus of control on the relationship of machiavellian properties with auditor dysfunctional behavior. Respondent is the auditor of BPK RI representative of Maluku Province 42 people and all of them are used as sample in this research. Number of Auditors in BPK RI Representatives of Maluku Province amounted to 42 people but from questionnaires distributed as many as 42 questionnaires, only 35 questionnaires were returned. The method used is Partial Least Squares Method (PLS).The result obtained is that Machiavellian properties have a positive effect on auditor dysfunctional behavior. Locus of control positively affects auditor dysfunctional behavior. Locus of control affects the relationship of machiavellian properties and auditor dysfunctional behavior. This is indicated by the influence of time budget pressure on the relationship between machiavellian properties and auditor dysfunctional behavior is negative]]>
<![CDATA[Revealing Potential Regional Original Income of Southwest Maluku Regency ]]>
<![CDATA[Paul Usmany]]>
<![CDATA[ Journal of Governance Volume 7 Issue 3: (2022) ]]>
Publisher : <![CDATA[Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.31506/jog.v7i3.16469
<![CDATA[This research is designed in an analytical framework that aims to reveal the potential of the Regional Original Income of Southwest Maluku Regency (Southwest Maluku). As it is known that the practice of regional autonomy in Indonesia has been going on for more than two decades, and although each local government has been given wider authority to manage its region by exploring sources of Regional Original Revenue, there is evidence that shows that most areas are still faced with the problem of low Original Regional Revenue, and has not been able to make a significant contribution to regional revenues, including the Southwest Maluku Regency. The analytical method used in this research is the Quantitative Descriptive Analysis Technique and the SWOT Matrix. The results of the analysis of the effectiveness ratio, growth ratio, and contribution ratio show that the achievement of Regional Original Income in Southwest Maluku Regency is not optimal; The low contribution of Regional Original Revenue to regional revenues causes this district to be unable to be categorized as an independent region in meeting the needs of its development financing budget. In addition, the mapping analysis of the growth of the Regional Original Income component shows that Regional Taxes have the highest average growth, followed by Regional Levies, and finally, Other Legitimate Regional Original Income. Meanwhile, the results of the SWOT analysis show that the management of Regional Original Revenue in Southwest Maluku Regency is still weak internally but has many opportunities to be developed; Furthermore, the SWOT Matrix concludes that alternative strategies should be a top priority for efforts to optimize the management of Regional Original Revenue in Southwest Maluku Regency by improving weaknesses in optimizing opportunities.]]>
<![CDATA[Job Satisfaction Mediates the Effect of Work Environment and Competence on Performance ]]>
<![CDATA[Gerrit M. Pentury]]>;
<![CDATA[Paul Usmany]]>
<![CDATA[ International Journal of Social Science and Business Vol. 7 No. 2 (2023): May ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v7i2.53822
<![CDATA[This study aims to analyze the influence of the work environment and competence on the performance of education personnel at the Pattimura University Rectorate Office, as well as examine the mediating role of job satisfaction in the relationship between the work environment and competence on performance. The type of research used is explanatory research. The unit of analysis is the education staff of the Rector of Pattimura University. Data collection was carried out by questionnaire, with the number of respondents as many as 57 education personnel from a total population of 130 education personnel. Data collection techniques were interviewed using questionnaire models and observation techniques. The questionnaire contains 34 question items. To test the effect a path analysis tool was used using the SPSS program version 26. The results showed that the work environment affects job satisfaction; In addition, competence affects job satisfaction; These findings suggest that the work environment affects performance. Competence affects performance; Job satisfaction affects performance; Job satisfaction as a mediating variable reinforces the influence of the work environment on performance; Job satisfaction as a mediating variable reinforces the influence of competence on performance. Work environment, competence, and job satisfaction as mediating variables with a coefficient of determination of 79.1% and the remaining 20.9% are explained by other variables outside the model. The results of the path analysis can be concluded that the indirect influence of competence through job satisfaction is an effective path to improve performance. This research has important implications for organizational managers, especially in terms of human resource development and performance improvement.]]>
<![CDATA[Pengaruh Kompetensi Sumber Daya Manusia Terhadap Efektifitas Pengelolaan Keuangan Badan Layanan Umum ]]>
<![CDATA[Altje Delaya Tamole]]>;
<![CDATA[Christina Sososutiksno]]>;
<![CDATA[Paul Usmany]]>;
<![CDATA[Jefry Gasperz]]>;
<![CDATA[Ferry H. Basuki]]>
<![CDATA[ SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny ]]>
Publisher : <![CDATA[Program Pascasarjana STIE Amkop Makassar ]]>
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DOI: 10.37531/sejaman.v6i1.5066
<![CDATA[Penelitian ini bertujuan untuk menganalisis Pengaruh Kompetensi Sumber Daya Manusia Terhadap Efektifitas Pengelolaan Keuangan Badan Layanan Umum Dengan Sistem Pengendalian Internal Sebagai Variabel Moderasi pada Universitas Pattimura Ambon. Jenis penelitian ini termasuk penelitian kuantitatif. Populasi dalam penelitian ini adalah 9 fakultas, 2 orang di Lembaga Kementerian, dan seluruh pegawai di bawah koordinasi Rektorat Universitas Pattimura Ambon dan Bagian Keuangan Universitas Pattimura Ambon Provinsi Maluku sehingga total populasi yang ada pada penelitian ini adalah 62 orang. Teknik pengumpulan data menggunakan kuesioner. Analisis data menggunakan Moderated Regression Analysis (MRA). Hasil penelitian menunjukan bahwa, Variabel Kompetensi Sumber Daya Manusia tidak berpengaruh, dan Sistem Pengendalian Internal mampu memoderasi hubungan Kompetensi Sumber Daya Manusia terhadap Efektifitas Pengelolaan Keuangan Badan Layanan Umum sebagai Prediktor Moderator. Kata Kunci: Kompetensi Sumber Daya Manusia, Efektifitas Pengelolaan Keuangan Badan Layanan Umum, Sistem Pengendalian Internal, dan]]>
<![CDATA[The Effect of SIMDA Implementation and SAP Implementation on the Quality of Financial Statements: HR Competence as an Intervening Variable (Empirical Study on Central Maluku Regency Government) ]]>
<![CDATA[Adri Gunawan]]>;
<![CDATA[Ferry H. Basuki]]>;
<![CDATA[Paul Usmany]]>
<![CDATA[ Daengku: Journal of Humanities and Social Sciences Innovation Vol. 4 No. 2 (2024) ]]>
Publisher : <![CDATA[PT Mattawang Mediatama Solution ]]>
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DOI: 10.35877/454RI.daengku2476
<![CDATA[HR competencies. The sample used in this study was 52 respondents. The analysis tool used is Partial Least Square (PLS) with SmartPls 3.2.9 tool. The results of the study showed that the implementation of SIMDA and HR competence had a positive effect on the quality of financial statements while the implementation of SAP did not affect the quality of financial statements. The results also show that the implementation of SIMDA and SAP Implementation has a positive effect on HR competence. Furthermore, the results show that the implementation of SIMDA has a positive effect on the quality of financial statements through HR competence, and SAP implementation has a positive effect on the quality of financial statements through HR competence]]>
<![CDATA[Integrasi Pendidikan Karakter dalam Pembelajaran sebagai Upaya Pencegahan terhadap Maraknya Isu Plagiarisme dalam Dunia Pendidikan ]]>
<![CDATA[Paul Usmany]]>;
<![CDATA[Irmawati Irmawati]]>;
<![CDATA[Ivon Mukaddamah]]>;
<![CDATA[Anggitya Alfiansari]]>;
<![CDATA[Budi Mardikawati]]>;
<![CDATA[Hadirman Hadirman]]>
<![CDATA[ Journal on Education Vol 6 No 3 (2024): Volume 6 Nomor 3 Tahun 2024 ]]>
Publisher : <![CDATA[Departement of Mathematics Education ]]>
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DOI: 10.31004/joe.v6i3.5485
<![CDATA[The issue of plagiarism has become a major concern in the world of education, considering its negative impact on academic integrity and student learning. In this research, we investigate the potential of integrating character education in learning as a prevention strategy against the prevalence of plagiarism among students. The research method used involved observing two groups of students: one group received learning with an integrated approach to character education, while the other group did not. The research results showed that students who were involved in learning with integrated character education showed an increased understanding of academic integrity and the risk of plagiarism. In addition, they also showed more positive attitudes towards academic integrity and were more careful in reporting reference sources in their assignments. These findings indicate that the plagiarism prevention approach needs to involve building strong character and awareness of ethical values. In conclusion, integrating character education in learning is an important step in reducing incidents of plagiarism among students. Continuous efforts are needed from all stakeholders to implement and support the implementation of character education in educational contexts to ensure the sustainability of the positive effects achieved through this approach.]]>
<![CDATA[Pengaruh Pembiayaan Musyarakah, Mudharabah dan Murabahah Terhadap Profitabilitas Bank Umum Syariah di Indonesia ]]>
<![CDATA[Paul Usmany]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v5i7.4401
<![CDATA[Salah satu keberhasilan bank dalam menghasilkan laba setiap periodenya dapat dilihat dari profitabilitas suatu bank yang diukur menggunakan Return On Assets (ROA). Salah satu fenomena yang terjadi di perbankan syariah adalah profitabilitas perbankan syariah. Pada penelitian ini, penelitian ini menggunakan jenis penelitian kuantitatif. Penelitian kuantitatif merupakan penelitian yang berdasarkan data berupa angka-angka. Ruang lingkup pada penelitian ini terdiri dari variabel bebas (X) yakni pembiayaan mudharabah, musyarakah, dan murabahah dan variabel terikat (Y) yakni profitabilitas yang diukur dengan ROA (Return On Assets). Populasi yang digunakan pada penelitian ini adalah Bank umum syariah yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020 hingga 2023 Metode pengambilan sampel yaitu dengan menggunakan non-probability sampling. Hasil penelitian telah menemukan bahwa Pembiayaan Musyarakah, Mudharabah dan Murabahah berpengaruh terhadap Profitabilitas Bank Umum Syariah di Indonesia.]]>
