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All Journal Jurnal Sosialisasi: Jurnal Hasil Pemikiran, Penelitian dan Pengembangan Keilmuan Sosiologi Pendidikan 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 Jurnal Ilmiah Raflesia Akuntansi Daengku: Journal of Humanities and Social Sciences Innovation International Journal of Economics (IJEC) Jurnal Pengabdian kepada Masyarakat Jurnal Riset Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 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 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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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.
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.
PENGEMBANGAN KARAKTER DAN ETIKA PROFESIONAL MELALUI KURIKULUM MERDEKA Pattiasina, Petrus Jacob; Dzulkurnain, Mohammad Iskandar; Martial, Tri; Nofarita, Etza; Usmany, Paul; Sianipar, Godlif
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.24712

Abstract

Penelitian ini menyajikan laporan mengenai kegiatan Pengabdian kepada Masyarakat (PKM) yang bertujuan mengembangkan karakter dan etika profesional mahasiswa melalui implementasi Kurikulum Merdeka. Melibatkan dosen dari daerah Ambon Provinsi Maluku, DIY Yogyakarta, Medan Sumatera Utara, dan Solok Sumatera Barat, kegiatan ini mengeksplorasi strategi untuk menyelaraskan nilai-nilai Kurikulum Merdeka ke dalam pendidikan tinggi yang responsif terhadap kebutuhan masyarakat. Metode yang digunakan melibatkan pelatihan teknologi, penyusunan rencana pengembangan karakter, dan implementasi kegiatan yang terfokus. Hasilnya mencakup pengembangan karakter mahasiswa, peningkatan etika profesional, dan integrasi nilai-nilai Kurikulum Merdeka dalam kurikulum pendidikan tinggi. Kolaborasi lintas-wilayah antar-dosen juga menciptakan jaringan kerjasama yang kuat. Kesimpulannya, PKM ini tidak hanya berhasil dalam mencapai tujuannya, tetapi juga memberikan dampak positif dalam pendidikan tinggi yang berkelanjutan.
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.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN RETRIBUSI PELAYANAN PASAR DI KOTA AMBON Rupisiay, Ekron; Gaspersz, Jefry; Usmany, Paul; Sangadji, Maryam
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12780

Abstract

This research aims to determine the factors that influence the receipt of market service levies in Ambon City. This research is field research or survey with a quantitative approach, so the data used is primary data from questionnaires. The population in this study were Mardika market traders in Ambon City, with a sample size of 90 traders spread across Mardika Market. Hypothesis testing uses Structural Equation Modeling- Partial Least Square (SEM-PLS) with the help of SmartPLS 3.0 software. The results of this research show that market service levy rates, service level quality and knowledge and understanding of levies have a positive and significant effect on market service levy receipts. Intervening testing shows that the willingness to pay levies can mediate market service levy rates, knowledge and understanding of levies on the acceptance of market service levies, while the willingness to pay levies cannot mediate the quality of service levels on the acceptance of market service levies.
Analisis Penilaian Kinerja Keuangan Menggunakan Metode Economic Value Added (EVA) Dan Market Value Added (MVA) Rama Danu Ikhsan; Paul Usmany; Hempry Putuhena
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.868

Abstract

— Technology companies are one of the rapidly growing sectors and have great potential to be developed, especially in the current era of digitalization. This study aims to see how EVA and MVA-based performance measurements are in technology companies in 2020-2022. There are 2 measurement methods, namely the Economic Value Added (EVA) and Market Value Added (MVA) methods. The approach taken to answer the research objectives is a descriptive quantitative approach. This study uses 12 companies as samples and observations were carried out for 3 years, so the number of observation data is 36. Using the EVA and MVA methods, technology companies can find out whether the strategies and investments made have provided optimal results or not. The results of this study show that the EVA value is greater than 0. So that it can increase investor confidence in the company's performance and has the potential for future growth. From the MVA perspective, it shows that 10 companies have good financial performance because they have an MVA value of more than 0. But 1 company experienced fluctuations and 1 company had an MVA value of less than 0
The Effect of Obedience and Self-Efficacy Pressure on Audit Judgment with Religiosity as a Moderation Variable (Study at BPK Maluku Province) Alexander Rivan Gaspersz; Dwi Haryanti; Paul Usmany; Christina Sososutiksno; Jefry Gasperz
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9949

Abstract

This study aims to analyze the influence of obedience pressure and self-efficacy on audit judgment with religiosity as a moderation variable in auditors at the Maluku Provincial Financial Audit Agency (BPK). The phenomenon of weak audit judgment often arises due to high obedience pressure, low auditor self-efficacy, and lack of religiosity value in the professional decision-making process. This study uses a quantitative approach with a survey method. Data was collected through a questionnaire distributed to BPK auditors in Maluku Province, then analyzed using moderation regression. The results of the study are expected to strengthen the theory of audit judgment by showing that the pressure of obedience decreases the quality of audit judgment, while self-efficacy and religiosity strengthen the ethical decision of auditors. This research has implications for improving the development of ethics, religiosity, and professionalism of auditors within state financial audit institutions.
The Effect Of Love Of Money And Situational Pressure On Fraud With Self Control As A Moderating Variable Maxwell Gilbert Malaihollo; Christina Sososutiksno; Paul Usmany
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8872

Abstract

This study aims to determine the influence of love of money and situational pressure on deprivation, with self-control as a moderating variable. This study used a quantitative approach with a survey method through the distribution of questionnaires to purposively selected respondents. The sample in this study consisted of 40 respondents in 20 regional government agencies (OPD) of the Maluku Provincial Government. Data analysis used multiple linear regression analysis and moderated regression analysis (MRA). Based on the results of multiple linear regression tests and moderation analysis in this study, a deep understanding was obtained regarding the relationship between the variables of love of money , situational pressure, self-control , and fraudulent acts in ASN in the Maluku Provincial Government. Partially, the love of money variable showed an insignificant effect on fraudulent acts, with a regression coefficient of -0.133 and a significance value of 0.244 (p > 0.05). Meanwhile, the results of testing the situational pressure variable showed a significant effect on fraudulent acts, with a regression coefficient of -0.441 and a significance value of 0.026 (p < 0.05). Furthermore, testing the role of self-control as a moderating variable showed that self-control significantly moderated the relationship between love of money and fraudulent acts, but did not significantly moderate the relationship between situational pressure and fraudulent acts. The interaction coefficient value between love of money and self-control was -0.243 with a significance value of 0.004, indicating that self-control was able to weaken the negative influence of love of money on fraudulent acts.
The Effect Of Budgetary Participation On Government Apparatus Performance With Organizational Culture As A Moderating Variable (Empirical Study On Maluku Province Organizations Febbraio Pierre Alfons; Paul Usmany; Christina Sososutiksno
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8899

Abstract

This study aims to analyze the effect of budget participation on government apparatus performance with organizational culture as a moderating variable in Regional Apparatus Organizations (OPD) of Maluku Province. Budget participation is seen as an important factor in increasing the effectiveness of the implementation of apparatus duties and responsibilities, while organizational culture plays a role in shaping mindsets, work behaviors, and commitment to achieving organizational goals. This study uses a quantitative approach by distributing questionnaires to apparatus in a number of OPDs in Maluku Province, then the data is processed using moderated regression analysis. The results show that budget participation has a positive and significant effect on government apparatus performance. In addition, organizational culture is proven to moderate the relationship, where a strong organizational culture strengthens the influence of budget participation in improving apparatus performance. These findings indicate that improving apparatus performance requires not only active involvement in the budget preparation process, but also the support of a conducive, adaptive, and performance-oriented organizational culture. This study contributes to local governments in formulating strategies to improve performance through strengthening budget participation and developing organizational culture.
Effects Of Information Digitalization And Social Media Adoption On Financial Performance In Indonesia State Owned Enterprises Paul Usmany; Hartina Husein; Trisye Natalia Kilay; Ribka Shintia Febriarti Bonara; Amelia Josefin Viotty Radianto
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8941

Abstract

In the era of digital transformation, State-Owned Enterprises (SOEs) face pressure to improve transparency, stakeholder engagement, and financial performance through information digitization and the use of social media. However, the effectiveness of these digital initiatives in increasing company value remains unclear. This study aims to empirically examine the effect of information digitization and social media use on the financial performance of SOEs in Indonesia. This study uses a quantitative approach with secondary data from annual financial reports and companies, and is analyzed using the MANOVA test. The analysis of 32 SOEs in Indonesia shows that information digitization has no significant effect on financial performance. Conversely, social media use has a positive and significant effect, indicating that active engagement through digital platforms can improve interaction with stakeholders and public perception, ultimately contributing to improved financial performance. These findings emphasize the importance of strategic social media adoption as a driver of company performance, while information digitization alone is not capable of delivering a tangible financial impact.
Co-Authors Abi Suar Ade Onny Siagian Adri Gunawan Ahmad Salabi Aji, Lexi Jalu Alexander Rivan Gaspersz Alfrin Ernest M. Usmany Altje Delaya Tamole Amelia Josefin Viotty Radianto 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 Dewi Nidia Soepriadi Dwi Hariyanti Dwi Haryanti Ekron Rupisiay Elismayanti Rembe Engko, Cecilia Eva Anggra Yunita Febbraio Pierre Alfons Ferry H. Basuki Ferry H. Basuki Flora Grace Putrianti Fryan Sopacua Gerrit M. Pentury Godlif Sianipar Hadirman Hadirman Hartina Husein Hempry Putuhena Husein, Hartina Irawan Yuswono Irga Anugrah Safira Harahap Irmawati Irmawati Ivon Mukaddamah Jasmin Jefry Gaspersz Jefry Gasperz Jefry Gasperz Kevin Hermanto Tupamahu Kilay, Trisye Natalia 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 Maxwell Gilbert Malaihollo Mislan Sihite, Mislan Mohammad Iskandar Dzulkurnain Mudassir, Andi Muhammad F. Laitupa Nofarita, Etza Petrus Jacob Pattiasina Rama Danu Ikhsan Rasyid Latuconsina Ribka Shintia Febriarti Bonara Rima Rachmawati Rupisiay, Ekron Salomi Jacomina Hehanussa Sandy Wendikasari, Luh Ade Calista Senda Yunita Leatemia Siti Arifah Soegiarto, Ita Sosutiksno, Christina Suhardi Suhardi Suryani, Ni Kadek Titaley, Wilisen Josafat Alexsander Titik Purwati Tomi Apra Santosa Tri Martial Try Wahyu Utami Usmany, Alfrin E. M. USMANY, ALFRIN ERNEST MARTHEN Wibowo, Teguh Setiawan Yulian Sahri