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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) 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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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.
Analisis Pengaruh Liberalisasi Keuangan dan Perdagangan Internasional terhadap Pertumbuhan Ekonomi di Indonesia Paul Usmany
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.5643

Abstract

Sektor keuangan memiliki peranan penting dalam peningkatan produktivitas dan perekonomian suatu negara. Perkembangan sektor keuangan akan memperbaiki alokasi sumberdaya keuangan menjadi lebih produktif dan mendukung pertumbuhan ekonomi. Perkembangan sektor keuangan akan menentukan proses mobilisasi dana secara efektif dan efisien dari unit surplus surplus ke unit defisit. Dalam beberapa dekade terakhir terjadi peningkatan aliran dana masuk dan keluar dari suatu negara sebagai akibat liberalisasi di sektor keuangan. Penelitian ini bertujuan untuk menguji variabel liberalisasi keuangan dan perdagangan internasional terhadap pertumbuhan ekonomi. Metode penelitian yang digunakan dalam penelitian ini adalah kuantitatif. Data yang digunakan adalah data tahunan dari periode 2014-2023. Untuk analisis data, digunakan analisis regresi linier berganda dengan menggunakan Statistical Package for Social Science, atau SPSS. Adapun hasil penelitian ini menunjukkan variabel liberalisasi keuangan dan perdagangan internasional berpengaruh terhadap pertumbuhan ekonomi.
DAMPAK TATA KELOLA PERUSAHAAN, KEPATUHAN TERHADAP PERATURAN, DAN PRAKTIK ETIS TERHADAP REPUTASI PERUSAHAAN DALAM SUDUT PANDANG INVESTOR GENERASI MILENIAL Paul Usmany; Natal Kristiono; Ade Onny Siagian
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12327

Abstract

Penelitian ini bertujuan untuk menginvestigasi dampak tata kelola perusahaan, kepatuhan terhadap peraturan, dan praktik etis terhadap reputasi perusahaan dalam sudut pandang investor generasi milenial. Data dikumpulkan melalui survei terhadap 146 responden yang terdiri dari investor generasi milenial di berbagai sektor industri. Analisis regresi digunakan untuk menguji hubungan antara variabel tata kelola perusahaan, kepatuhan terhadap peraturan, praktik etis, dan reputasi perusahaan. Temuan menunjukkan bahwa tata kelola perusahaan, kepatuhan terhadap peraturan, dan praktik etis secara signifikan berkontribusi terhadap reputasi perusahaan. Hasil ini menyoroti pentingnya bagi perusahaan untuk memprioritaskan praktik tata kelola yang baik, kepatuhan terhadap regulasi, dan implementasi praktik etis dalam membangun dan memelihara citra positif di pasar yang semakin terbuka dan berorientasi pada nilai-nilai sosial.
Pengaruh Pembiayaan Musyarakah, Mudharabah dan Murabahah Terhadap Profitabilitas Bank Umum Syariah di Indonesia Paul Usmany
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i7.4401

Abstract

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.
FACTORS THAT INFLUENCE THE VALUE OF ENERGY SECTOR COMPANIES IN THE OIL, GAS, COAL SUB-SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2021-2023 Lona, Benedicta Leonie Chintya; Sosutiksno, Christina; Usmany, Paul
JURNAL DARMA AGUNG Vol 32 No 5 (2024): OKTOBER
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v32i5.4665

Abstract

Nilai perusahaan dipengaruhi oleh berbagai fantor, diduga yang mendeterminasi nilai perusahaan dimaksud antara lain, yaitu Debt to Equity Ratio (DER) dan Return on Asset Ratio (ROA) yang dimoderasi oleh Good Corporate Governance (GCG). Tujuan utama dari penelitian ini adalah untuk menguji secara empiris pengaruh Debt to Equity Ratio (DER) dan Return on Asset Ratio (ROA) yang dimoderasi oleh Good Corporate Governance (GCG) terhadap Nilai Perusahaan. Penelitian ini dilakukan dengan pendekatan kuantitatif dengan menggunakan empat variable. Variabel independen yaitu Debt to equity ratio (DER), Return on Asset dan good corporate governance sebagai variasi mediasi, sedangkan variabel dependen yaitu nilai Perusahaan (Price to book value). Penelitian ini dilakukan di Bursa Efek Indonesia periode 2021-2023 dan datanya ditelusuri pada situs resmi Bursa Efek Indonesia yaitu www.idx.co.id, dengan populasi dan sampel sebanyak 31 Perusahaan pada Sektor Energi Sub-Sektor Oil, Gas, dan Coal. Hasil analisis dengan menggunakan regresi robush menunjukan Variabel independen (X1) tidak mempengaruhi Y dengan nilai probabilitas lebih dari alpha dan Variabel independen (X2) signifikan mempengaruhi Y dengan nilai probabilitas kurang dari alpha 0,05. Selanjutnya interaksi antara variabel (X1) dengan Moderasi memiliki nilai probabilitas 0.3334 lebih besar dari alpha 0,05 maka dapat disimpulkan bahwa variabel variabel moderasi tidak mampu untuk memoderasi pengaruh variabel X1 secara signifikan terhadap Y, dan Interaksi antara variabel X2 dengan Moderasi memiliki nilai probabilitas 0.2563 lebih besar dari alpha 0,05 maka dapat disimpulakan bahwa variabel variabel moderasi tidak mampu untuk memoderasi pengaruh variabel X2 secara signifikan terhadap Y.
Key Factors Affecting the Value of Energy Sector Companies Lona, Benedicta Leonie Chintia Btari; Sososutiksno, Christina; Usmany, Paul
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i5.2894

Abstract

The purpose of this study is to empirically test the effect of Debt-to-Equity Ratio (DER) and Return on Asset Ratio (ROA), moderated by Good Corporate Governance (GCG), on the Company's Value. This research is conducted using a quantitative approach with four variables. The independent variables are Debt to Equity Ratio (DER), Return on Assets (ROA), and Good Corporate Governance as the moderating variable, while the dependent variable is the Company's Value (Price to Book Value). The study was conducted on the Indonesia Stock Exchange during the period 2021-2023, and the data were sourced from the official Indonesia Stock Exchange website, with a population and sample consisting of 31 companies in the Energy Sector, specifically the Oil, Gas, and Coal Sub-sectors. The results of the analysis using robust regression show that the independent variable (X1) does not affect Y, with a probability value greater than alpha, while the independent variable (X2) significantly affects Y. Furthermore, the interaction between variable (X1) and the moderating variable is not able to significantly moderate the effect of variable X1 on Y, and the interaction between variable X2 and the moderating variable is also not able to significantly moderate the effect of variable X2 on Y.
The Effect of Leverage and Political Connections on the Performance of State-Owned Enterprises Latif, Rahmawati; Usmany, Paul; Sososutiksno, Christina
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i5.2895

Abstract

This study aims to examine the influence of leverage and political connections on the performance of state-owned enterprises (SOEs) with good corporate governance (GCG) as a moderating variable. The research uses a quantitative approach, with the population consisting of SOEs listed on the Indonesia Stock Exchange (IDX). The sample was selected using purposive sampling, resulting in 13 companies being chosen as the study's subjects. The results of the study indicate that leverage negatively affects company performance, meaning that the higher a company's debt, the lower its performance. Conversely, political connections have a positive impact on performance, suggesting that political involvement can provide advantages in enhancing a company's performance. Additionally, good corporate governance is found to positively influence company performance, reinforcing the importance of sound governance in supporting operational success. Good corporate governance also acts as a moderating variable. GCG weakens the negative relationship between leverage and company performance, while strengthening the positive impact of political connections on performance. This indicates that strong governance practices can help mitigate the adverse effects of high leverage and maximize the benefits of political connections that the company may have.
The Effect of Financial Distress, Audit Opinion and Audit Fee on Auditor Switching (Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange) Lewier, Imanuella Gizkha; Usmany, Paul; Loupatty, Linda Grace
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i5.2918

Abstract

This study aims to analyze the effect of financial distress, audit opinion, and audit fee on auditor switching in mining companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative research method. The sampling technique in this study uses a purposive sampling technique. The population is all mining sector companies listed on the IDX in 2022-2023, totaling 85 companies and the research sample is 46 companies. Using logistic regression analysis with SPSS 25.0 software in analyzing data in the preparation of this study. The results of this study are that financial distress and audit opinion do not have a significant effect on the company's decision to conduct auditor switching. Meanwhile, audit fees have a significant effect on the company's decision to conduct auditor switching.
Bibliometric Analysis of the Term “Entrepreneurial Motivation” Mudassir, Andi; Yuswono, Irawan; Usmany, Paul; AJi, Lexi Jalu
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.548

Abstract

This study presents a comprehensive bibliometric analysis of the term "Entrepreneurial Motivation," reflecting the extensive scholarly interest in the determinants that incite individuals to undertake entrepreneurial endeavors. Utilizing a dataset from reputable databases such as Scopus, this research elucidates the evolution of entrepreneurial motivation as a concept and its significance in the entrepreneurship literature. We investigate key thematic clusters, seminal works, influential authors, and collaboration patterns in the field. Additionally, we explore publication trends in leading journals and identify research lacunae and emerging trends that signal future scholarly directions. Our findings indicate a robust engagement with factors such as educational background, personal traits, and socio-economic impacts, including the influence of the COVID-19 pandemic on entrepreneurial activity. The study also highlights potential new avenues for research in areas that have yet to become prominent within the existing literature, such as the role of risk perception, necessity entrepreneurship, passion, and social responsibility in shaping entrepreneurial motivation. This analysis provides a detailed landscape of the field, contributing to a more nuanced understanding of the dynamic forces that foster and sustain entrepreneurial motivation in an ever-evolving global economy.
The Influence of Training and Development Programs, Job Autonomy, and Organizational Culture on Employee Job Satisfaction and Performance Soegiarto, Ita; Sihite, Mislan; Usmany, Paul
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.596

Abstract

This research explores the intricate relationships between training and development programs, job autonomy, organizational culture, and employee outcomes, with a specific focus on the mediating role of job satisfaction. The study employs a mixed-methods approach, integrating quantitative analysis using Partial Least Squares Structural Equation Modeling (PLS-SEM) with qualitative insights gathered from interviews and focus group discussions. The results highlight the positive impact of effective training programs, job autonomy, and a supportive organizational culture on job satisfaction levels among employees. Job satisfaction emerges as a crucial mediator, translating these organizational factors into improved performance, motivation, and overall well-being. The findings underscore the importance of prioritizing strategies that enhance job satisfaction to foster a more engaged and productive workforce, ultimately contributing to organizational success
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 Etza nofarita Eva Anggra Yunita Ferry H. Basuki Ferry H. Basuki Flora Grace Putrianti Fryan Sopacua 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 Novilia, Fitri Petrus Jacob Pattiasina Pujiati, Ani Rima Rachmawati 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