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All Journal Jurnal Sosialisasi: Jurnal Hasil Pemikiran, Penelitian dan Pengembangan Keilmuan Sosiologi Pendidikan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Governance Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business Journal on Education Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Darma Agung Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi : Transparansi dan Akuntabilitas Soso-Q : Jurnal Manajemen International Journal of Business, Law, and Education Daengku: Journal of Humanities and Social Sciences Innovation International Journal of Economics (IJEC) Jurnal Pengabdian kepada Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi
Usmany, Paul
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Pattimura Ambon, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Public Health Social Sciences Other

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PELATIHAN AKUNTANSI DESA BAGI PARA APARATUR PEMERINTAH NEGERI DI WILAYAH KECAMATAN LEITIMUR SELATAN KOTA AMBON Usmany, Paul; Loupatty, Linda Grace; Usmany, Alfrin E. M.
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 8 No. 1 (2024): Kolaborasi Inovasi, Edukasi, dan Pemberdayaan Menuju Penguatan Kapasitas Masyar
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v8i1.1735

Abstract

Community ServiceCommunity Service (PkM) is basically the social responsibility of the higher education academic community to help the community solveacademic community of higher education to help the community in solvingproblems faced or in developing their potentials.that they have. Within this framework, the community service activities ofcommunity service activities of the Faculty of Economics and Business Pattimura University organized "Village Accounting Training forState Government Apparatus in the South Leitimur District of Ambon City".The objectives of organizing this PkM are to: 1) improveinsights, knowledge, and abilities of the state government apparatus through alternativeaccounting learning alternatives as a basis for understanding in organizing accounting records according to generally accepted accounting principles and preparing financial reports.accounting principles and prepare financial statements; and 2) provide knowledge, and technical accounting skills to civil servants so that they can be accountable to the government.apparatus so that they can accurately account for the realization of the APBDes implementation.accurately. ActivityThis training was held for 2 days, from August 30 to 31, 2023, and was attended by 32 (64%) of the target audience.(64%) of the target audience. The implementation of this training activity was carried outusing lecture, discussion, question and answer, and simulation methods. Activities"Village Accounting Training for State Government Officials in the District of Leitimur Selatan Leitimur Selatan Ambon City" went well. All participants were enthusiasticattended the event until the end and felt the benefits of this training.The participants also considered that the training was important and verynecessary for local government officials and other stakeholders. The participants also hoped that similar training can be conducted intensively again in the future with more participants, and more applicable material design related to the participants' daily tasks. Keywords: Community Servicecommunity service, village accounting, public government apparatus, and South Leitimur Sub-district.Leitimur Selatan.
The Impact of Strategic Management on Organizational Performance: An Empirical Study Usmany, Paul; Anna M. Ngabalin; Utami, Try Wahyu; Jasmin; Putrianti, Flora Grace
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.969

Abstract

In today's era of globalization and intensifying market competition, business leaders, particularly in the food and beverage (F&B) industry, are compelled to pursue continuous innovation and implement effective strategic management practices to remain competitive and succeed in an increasingly complex market. In this study, we will delve deeply into the implementation of strategic management in an F&B enterprise, namely Ayam Guling Mister (AGM). It is the aim of this research to provide readers with an understanding of the concepts and basic principles of strategic management and their applicability to the F&B industry. Furthermore, the factors influencing the successful implementation of strategic management will be discussed. This research employs a qualitative approach, which is particularly suited to the investigation of the application of strategic management in the context of food and beverages production. This enables the perspectives of organisational leaders on the management of strategic initiatives to be elucidated, thereby facilitating an understanding of the processes involved in maintaining the viability of a product. The findings from this research indicate that the implementation of strategic management at AGM is crucial to ensure business success and sustainable growth.
The Influence Of Moral Reasoning On Internal Audit Quality With Auditor Competence As A Moderating Variable Kusiyah, Kusiyah; Usmany, Paul; Susilawati, Made; As’ady, Mustofa; Sahri, Yulian
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.6158

Abstract

Internal audit quality is the initial stage that greatly influences whether a company's audit quality is good or bad, as well as being the initial door to creating a company that is healthy, clean, accountable, transparent, and upholds every existing company and state regulations. There are a number of factors that can influence whether the quality of internal audit is good or bad, including the auditor's moral reasoning to find odd flaws, increase the detail of the audit, and so on. Therefore, this research aims to analyze the influence of Moral Reasoning on Internal Audit Quality with Auditor Competence as a moderating variable. This research is quantitative research with an explanatory approach. The data used in this research is primary data distributed to 300 BUMN internal auditors spread throughout Indonesia. This data uses a questionnaire method in its distribution containing the choices of agree, strongly agree, strongly disagree, disagree, and normal/average regarding auditor reasoning, auditor competence, and internal audit standards. Hasil penelitian menunjukkan jika the Moral Reasoning variable can have a positive relationship and a significant influence on Internal Audit Quality because the P-Values value is positive and is below the significance level of 0.05, namely 0.019. This is because good moral reasoning from an auditor can make the auditor prioritize the interests of the public/company/state rather than personal interests or only some parties. This proves that the author's first hypothesis and first belief can be accepted. Apart from that, the Auditor Competency variable can moderate the relationship between the Moral Reasoning variable and Internal Audit Quality because the P-Values value is in a positive direction and is far below the significance level of 0.05, namely 0.000, even smaller than the direct assessment of 0.019. This is because good Moral Reasoning makes auditors prioritize the public interest, if accompanied by good Auditor Competency, it will make the influence of Moral Reasoning on Internal Audit Quality more significant. In this way, the second hypothesis and the researcher's second belief can also be accepted.
The Influence Of Role Ambiguity On Employee Creativity Through Role Conflict As An Intervening Variable Suryani, Ni Kadek; Usmany, Paul; Wibowo, Teguh Setiawan; Salabi, Ahmad; Kune, Debiyanti; Sandy Wendikasari, Luh Ade Calista
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.6168

Abstract

Roles that are ambiguous, do not have clear specifications and functions, along with role conflicts that often clash, researchers believe will increase employee creativity because employees must improve from the problems/conflicts they have so that their performance is good, the company's performance is good, and they can be trusted in many tasks / targets that a company has. Therefore, this study aims to analyze the influence of Role Ambiguity on Employee Creativity with Role Conflict as a moderating variable. This research is a quantitative research, with an explanatory approach which researchers obtained from collecting questionnaires from Pegadaian insurance employees spread throughout Indonesia with the criteria of having worked for at least 1 year. This data can also be called primary data. The data was analyzed using the smart PLS 4.0 analysis tool. The results show the Role Ambiguity variable can have a positive relationship and a significant influence on Employee Creativity because the -Values value is positive and is below the 0.05 significance level, namely 0.024. Apart from that show that the Role Conflict variable can moderate the relationship between Role Ambiguity and Employee Creativity because the P-Values value is positive and has a value below the significance level of 0.05, namely 0.000, which is smaller than the direct test of 0.024. In this way, the two research hypotheses above can be accepted and proven comprehensively and scientifically.
The Influence of Directors on Financial Performance with Independent Commissioners as a Moderating Variable Usmany, Paul; Makatita, Josephus Alberth; Bakri, Asri Ady; Usmany, Alfrin E. M.; Cahyono, Ari Nugroho
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.6284

Abstract

Researchers believe that a leader, in this case the Board of Directors, can have a significant influence on the success or failure of a company because it is a leader who plays a big role in the formation of company regulations, the direction of the company, and a leader also oversees these policies so that they can run well and in the desired path including the Financial Performance of a company. Therefore, the research aims to analyze the influence of directors on financial performance. Different from previous research, this research adds the Independent Commissioner variable as a moderating variable which researchers can strengthen the relationship between the Directors variable and Financial Performance. This variable uses 1 Independent variable, namely Directors, one Dependent variable, namely Financial Performance, and 1 moderating variable, namely Independent Commissioner. This research is quantitative with an explanatory approach. The data used in this research is primary data that researchers obtained from distributing online questionnaires to 50 directors, 150 employees and 100 commissioners of private companies spread throughout Indonesia. The results in this article show a positive relationship direction and a significant influence on the Company's Financial Performance because the results are positive and below the significance level of 0.05, namely 0.014..Apart from that, researchers also believe, which is also the second hypothesis in this research, that Independent Commissioners who uphold fundamental principles in the company can moderate the influence of Directors on Financial Performance because the Directors are their subordinates and are under their control. If directors can influence financial performance, then independent commissioners can influence it more significantly because of this structural order. Based on this, the results of the third table of path coefficients show that the Independent Commissioner variable can moderate the influence of the Directors variable on the company's financial performance because it has a positive relationship direction and is below the 0.05 significance level, namely 0.000. More significant than direct testing 0.014. Thus, the first and second hypotheses that the researcher believes can be proven and accepted.
Analisis Determinan Faktor-Faktor yang Mempengaruhi Opini Audit Going Concern pada Perusahaan-Perusahaan di Sektor Energi yang Listing di Bursa Efek Indonesia Loupatty, Linda; Usmany, Paul
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.2126

Abstract

This research aims to empirically test the factors that influence the Going Concern Audit opinion. The determining factors that influence the Going Concern Audit Opinion in this research are leverage, company size, institutional ownership and managerial ownership. Research was conducted on companies in the Energy sector listed on the Indonesian Stock Exchange in 2019-2022. The sample used was 10 companies with observations for 4 years, so the total number of observations was 40. This research data uses secondary data, namely annual reports of companies in the energy sector listed on the Indonesia Stock Exchange for 2019-2022. Data were analyzed using Logistic Regression Analysis. The results of this research show that leverage has a positive and significant effect on going concern audit opinion, company size has no effect on going concern audit opinion, institutional ownership has a positive and significant effect on going concern audit opinion, managerial ownership has a positive and significant effect on going concern audit opinion.
Analisis Pengaruh Return on Asset Ratio, Debt to Asset Ratio dan Current Ratio dalam Model Zmijewski X-Score terhadap Prediksi Financial Distress pada Perusahaan Sub-sektor Restoran, Hotel, dan Pariwisata di Bursa Efek Indonesia Usmany, Paul; Loupatty, Linda
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.2132

Abstract

This research aims to test and analyze the influence of Return on Assets, Debt to Asset Ratio, and Current Ratio on Financial distress in restaurant, hotel and tourism sub-sector companies listed on the Indonesia Stock Exchange in 2020-2022 using the Zmijewski X-Score model. The population in this study are all companies in the restaurant, hotel and tourism sub-sectors listed on the Indonesia Stock Exchange in 2020-2022. The sample used was 35 companies obtained using a saturated sampling technique (Census Technique). This research data uses secondary data, namely annual reports of companies in the restaurant, hotel and tourism sub-sectors listed on the Indonesia Stock Exchange for 2020-2022. The data analysis method uses Logistic Regression. Using the Zmijewski In 2021, around 94.29% of companies have the potential to go bankrupt and 5.71% do not have the potential to go bankrupt. In 2022, the potential for bankruptcy will be 88.57% and 11.43% of companies have no potential for bankruptcy. The research results show that Return On Assets, Debt to Asset Ratio, and Current Ratio do not have a significant effect on Financial Distress.
A Literature Review on Precision Data, Political Economy, and Digital Culture Usmany, Paul; Usmany, Alfrin Ernest Marthen; Ariyanto, Komang
Jurnal Sosialisasi: Jurnal Hasil Pemikiran, Penelitian dan Pengembangan Keilmuan Sosiologi Pendidikan Volume 11, Nomor 2 Juli 2024
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/sosialisasi.v1i2.62793

Abstract

Precision data plays a crucial role in shaping public policies, which have a positive impact on economic dynamics and social structures. Fostering an inclusive and thriving digital culture enhances communication and public participation in political and economic processes, leading to better decision-making that is responsive to people's needs. This article aims to explore the relationship between precision data, political economy, and digital culture, and how the utilisation of precision data influences the dynamics of political economy within digital culture. It aims to understand how data and new technologies influence village development, rural revitalization, and communication in the digital era. The research employs a literature review method, analyzing previous relevant research articles. The findings demonstrate that Digital Development Precision can effectively assess and analyse indicators of the achievement of Sustainable Development Goals in rural areas. There is also a strong correlation between markets and politics, which shape political actions and incentives. Market structures significantly impact political behaviour. Within the context of rural revitalization, big data has accelerated change by digitising rural development communication, bringing about improvements in various aspects of rural society and transforming the pattern of political communication through social media platforms. This transformation enables effective communication with target audiences. 
Pengaruh Sistem Informasi Pengelolaan Keuangan Daerah Dan Sistem Akuntansi Keuangan Daerah Terhadap Kinerja Pemerintah Daerah : Penerapan Anggaran Berbasis Kinerja Sebagai Variabel Moderasi (Studi Emipiris Pada Pemerintah Kabupaten Maluku Tengah) Titaley, Wilisen Josafat Alexsander; Usmany, Paul; Hariyanti, Dwi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5177

Abstract

This study aims to analyze the effect of regional financial management information systems and regional financial accounting systems on local government performance moderated by the implementation of performance-based budgeting. The sample used in this study was 47 respondents. The data analysis used in this study was Partial Least Square (PLS). The results showed that the influence of the regional financial management information system had a positive and significant influence on the performance of local governments. The results also show that the regional financial accounting system has a positive and significant influence on the performance of local governments. Furthermore, the influence of the regional financial management information system on local government performance will be weak if moderated by the implementation of performance-based budgeting. And the influence of the regional financial accounting system on the performance of local governments will be stronger if moderated by the implementation of performance-based budgeting.
Pengaruh Pengawasan Keuangan Dana Desa Dan Akuntabilitas Pengelolaan Dana Desa Terhadap Kinerja Pemerintah Desa : Efektifitas Pengelolaan Dana Desa Sebagai Variable Mediasi (Studi Empiris Pada Negeri Administratif Gale-Gale Kabupaten Maluku Tengah) Baiena, La; Hariyanti, Dwi; Usmany, Paul
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5179

Abstract

This study aims to analyze the effect of village fund financial supervision and accountability of village fund management on village government performance mediated by the effectiveness of village fund management. The sample used in this study was 98 respondents. The analysis tool used is Partial Least Square (PLS). The results showed that financial supervision of village funds had no effect on the performance of village governments. Accountability of village fund management affects the performance of village government. The effectiveness of village fund management affects the performance of village government. Financial supervision of village funds affects the effectiveness of village fund management. Accountability of village fund management affects the effectiveness of village fund management. Furthermore, the results of the investigation also show that financial supervision of village funds affects the performance of village governments mediated by the effectiveness of village fund management and accountability of village fund management affects the performance of village governments mediated by the effectiveness of village fund management.
Co-Authors Abi Suar Ade Onny Siagian Adri Gunawan Ahmad Salabi Aji, Lexi Jalu Alfrin Ernest M. Usmany Altje Delaya Tamole Andi Harmoko Arifin Anggitya Alfiansari Anna M. Ngabalin Arie Fitria As’ady, Mustofa Baiena, La Bakri, Asri Ady Budi Mardikawati Cahyono, Ari Nugroho CHRISTINA SOSOSUTIKSNO Dwi Hariyanti Ekron Rupisiay Elismayanti Rembe Engko, Cecilia Eva Anggra Yunita Ferry H. Basuki Ferry H. Basuki Flora Grace Putrianti Fryan Sopacua Gaspersz, Jefry Gerrit M. Pentury Godlif Sianipar Hadirman Hadirman Hempry Putuhena Husein, Hartina Irawan Yuswono Irmawati Irmawati Ivon Mukaddamah Jasmin Jefry Gaspersz Jefry Gasperz Kalalo, Rieneke Ryke Komang Ariyanto Kristiono, Natal Kune, Debiyanti Kusiyah Latif, Rahmawati Lewier, Imanuella Gizkha Linda Grace Loupatty` Lona, Benedicta Leonie Chintia Btari Lona, Benedicta Leonie Chintya Loso Judijanto Loupatty, Linda Loupatty, Linda Grace Made Susilawati Makatita, Josephus Alberth Maryam Sangadji Mislan Sihite, Mislan Mohammad Iskandar Dzulkurnain Mudassir, Andi Muhammad F. Laitupa Nofarita, Etza Novilia, Fitri Pattiasina, Petrus Jacob Pujiati, Ani Rima Rachmawati Rupisiay, Ekron Sahri, Yulian Sandy Wendikasari, Luh Ade Calista Senda Yunita Leatemia Soegiarto, Ita Sosutiksno, Christina Soukotta, Agnes Suhardi Suhardi Suryani, Ni Kadek Titaley, Wilisen Josafat Alexsander Titik Purwati Tomi Apra Santosa Tri Martial Usmany, Alfrin E. M. USMANY, ALFRIN ERNEST MARTHEN Utami, Try Wahyu Wibowo, Teguh Setiawan