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All Journal Media Ekonomi dan Manajemen Jurnal Manajemen Indonesia SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Ilmiah Edunomika (JIE) Akuntansi'45 JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Jurnal Ekonomi, Bisnis, dan Akuntansi
Oman Rusmana
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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PENDAMPINGAN MANAJEMEN SERTIFIKASI HALAL PADA UMKM MAKANAN KHAS BANYUMAS Triani Arofah; Wita Ramadhanti; Nur Aini; Dian Purnomojati; Oman Rusmana
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 2 No 1 (2023): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2023.2.1.9187

Abstract

The purpose of this service is to provide understanding and assist in the management of halal assurance certification to SMEs. The method of this activity is observation, interviews, and documenting selected SME data. Mentoring activities are carried out face-to-face. The results of observations and interviews with 3 food and beverage SMEs resulted in several conclusions, namely: the halal certification program is known by all SMEs, but most are not interested in taking care of certification for reasons such as: 1) still prioritizing time to sell rather than participating in socialization about halal assurance; 2) the management of halal certification isstill considered complicated and confusing; 3) does not have the funds to administer the certification; 4) because they don't want to take care of the halal guarantee of their products. Judging from the understanding/cognitive aspect, SMEs feel that halal certification is very important, it means that understanding and knowledge of good halal certification is not enough to increase the interest of SMEs in obtaining halal assurance certification. Therefore, the service team will assist in the management of halal assurance certification by first the requirements for its management, including kitchens that must meet hygiene requirements according to halal certification or kitchen floors that are in accordance with the requirements, SMEs assisted are Getuk Goreng “Tela Asli”, Cireng “Trijaya” and Kecombrang syrup “Honje Laka Syrup” Beverage. Assistance is carried out in 2 stages, namely: (1) training of halal driving cadres, and (2) handling halal certification documents. It is hoped that this halal certification service activity can provide added value so that it can increase sales of MSME products.
PENDAMPINGAN MANAJEMEN SERTIFIKASI HALAL PADA UMKM MAKANAN KHAS BANYUMAS Triani Arofah; Wita Ramadhanti; Nur Aini; Dian Purnomo Jati; Oman Rusmana
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 2 No 1 (2023): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2023.2.1.9277

Abstract

The purpose of this service is to provide understanding and assist in the management of halal assurance certification to SMEs. The method of this activity is observation, interviews, and documenting selected SME data. Mentoring activities are carried out face-to-face. The results of observations and interviews with 3 food and beverage SMEs resulted in several conclusions, namely: the halal certification program is known by all SMEs, but most are not interested in taking care of certification for reasons such as: 1) still prioritizing time to sell rather than participating in socialization about halal assurance; 2) the management of halal certification isstill considered complicated and confusing; 3) does not have the funds to administer the certification; 4) because they don't want to take care of the halal guarantee of their products. Judging from the understanding/cognitive aspect, SMEs feel that halal certification is very important, it means that understanding and knowledge of good halal certification is not enough to increase the interest of SMEs in obtaining halal assurance certification. Therefore, the service team will assist in the management of halal assurance certification by first the requirements for its management, including kitchens that must meet hygiene requirements according to halal certification or kitchen floors that are in accordance with the requirements, SMEs assisted are Getuk Goreng “Tela Asli”, Cireng “Trijaya” and Kecombrang syrup “Honje Laka Syrup” Beverage. Assistance is carried out in 2 stages, namely: (1) training of halal driving cadres, and (2) handling halal certification documents. It is hoped that this halal certification service activity can provide added value so that it can increase sales of MSME products.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJEMEN DAN SENJANGAN ANGGARAN: SYSTEMATIC LITERATURE REVIEW Fais Bagus Jelang Romadhan; Oman Rusmana
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14277

Abstract

Budget participation is a process in which the individuals involved have an influence on the budget targets to be achieved. Participatory budgeting is expected to improve employee performance and reduce budgetary slack. The purpose of this study is to determine the distribution of articles, theories, and methodologies used in research on the relationship between budgetary participation with management performance and budgetary slack. A systematic literature review was used as the analytical method. The unit of analysis in this study is 21 journal articles that discuss the relationship between budgetary participation with management performance and budgetary slack. Articles are selected through a series of categories. The results of the research show that motivation theory and agency theory are the most frequently used theories in budgetary participation research. Then, the majority of budget participation researchers used a quantitative approach with survey techniques in their research. Keywords: Budget participation, Performance management and Budgetary slack
Analisis Pengaruh Utang Negara terhadap Pertumbuhan Ekonomi Indonesia Periode 2004-2023 Berdasarkan Data LKPP Amelita Oktaviana; Ascaryan Rafinda; Oman Rusmana
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3439

Abstract

This research aims to analyze the influence of state debt on Indonesia's economic growth in the period 2004 to 2023 using data from the Central Government Financial Report (LKPP). State debt is often considered as an instrument for financing development, but there is the potential for negative impacts if its management is not optimal. This research uses a linear regression method to examine the relationship between state debt levels and Indonesia's economic growth during the specified period. The research results show that state debt has a significant influence on Indonesia's economic growth, with an important role in financing development but also has the potential to increase the economic burden if not managed well. This research provides policy recommendations for managing state debt to support sustainable economic growth.
Digitalisasi Keuangan dan Persepsi Penggunaan GrabFood-OVO: Dampaknya terhadap Kinerja Keuangan UMKM Makanan di Era Platform Economy Wita Ramadhanti; Triani Arofah; Oman Rusmana
Jurnal Riset Akuntansi Soedirman Vol 5 No 1 (2026): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2026.5.1.21414

Abstract

The rapid growth of digital platforms in Indonesia has transformed how micro, small, and medium enterprises (MSMEs) conduct financial transactions. This study examines the level of financial digitalization adoption, perceptions of GrabFood and OVO platform use, and their association with the financial performance of food-sector MSMEs partnering with GrabFood in Banyumas Regency. Using a descriptive-quantitative approach with a survey of 34 respondents, this study analyses three constructs: financial digitalization (7 items), perception of GrabFood–OVO use (9 items), and financial performance (7 items). Results indicate that financial digitalization is perceived at a high level (mean = 4.08), followed by GrabFood–OVO use (mean = 3.88), while financial performance remains at a moderate level (mean = 3.45). These findings suggest that although MSMEs have broadly adopted digital financial tools and perceive them positively, the translation into measurable financial outcomes — particularly revenue growth and market expansion — remains incomplete. This study contributes empirical evidence to the platform economy literature and offers practical implications for MSME development policies in Indonesia.
Pendampingan Pemahaman Fintech pada UMKM Makanan di Kabupaten Banyumas Triani Arofah; Wita Ramadhanti; Oman Rusmana
Jurnal Pengabdian Bisnis dan Akuntansi Vol 5 No 1 (2026): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2026.5.1.21400

Abstract

This study describes a mentoring process aimed at building fintech understanding among food micro, small, and medium enterprise (MSME) owners in Banyumas Regency who are registered GrabFood partners but lack merchant-side understanding of OVO payment processing and QRIS verification. Using a descriptive qualitative case study approach, the research team acted as consumers ordering through the GrabFood Self-Pickup feature, paying via OVO, and directly observing how MSME owners handled, verified, and responded to digital payment transactions before and after guided mentoring. This study also incorporates survey data from 34 MSME respondents to characterize the broader profile of fintech understanding among food MSMEs in the region. Findings show that most owners initially adopted a passive "as long as money comes in" attitude toward digital payments, accepting transactions without understanding the underlying process flow, fund settlement schedule, or verification steps. Survey results confirm that while respondents scored well on financial digitalization dimensions (mean 4.08) and GrabFood/OVO usage perception (mean 3.87), business performance scores were comparatively lower (mean 3.23), suggesting a gap between platform adoption and operational outcomes. Following repeated, transaction-based mentoring, owners demonstrated improved ability to independently process GrabFood orders, identify payment methods, and verify QRIS transactions. The study illustrates that fintech literacy among digitally underserved MSME owners can be cultivated through simple, contextual mentoring grounded in real, everyday transactions.
Pelatihan dan Pendampingan Pengelolaan Aset Wakaf Wita Ramadhanti; Triani Arofah; Ratu Ayu Sri Wulandari; Oman Rusmana; Adi Indrayanto
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 2 (2025): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.2.18506

Abstract

This community service program aims to enhance the capacity of nazhir in managing waqf assets through structured training and mentoring. Many waqf managers in Indonesia still face challenges related to administrative governance, assets mapping, reporting, and the development of productive waqf business model. The program was implemented through workshop, interactive discussion, and on-site mentoring focusing on sharia compliance, financial recording, documentation, and strategic planning for productive waqf. The results indicate significant improvements in nazhir competencies, particularly in asset documentation and the preparation of simple management plans for waqf development. This program contributes to strengthening waqf governance and optimizing the economic and social benefits of waqf assets for the community.
The Revitalization Model Through the Implementation of Accounting Information System for Village Unit Cooperative in Banyumas Region, Indonesia Eko Suyono; Oman Rusmana; Riswan Riswan
Media Ekonomi dan Manajemen Vol 34, No 1 (2019): The Importance of Personality and Strategy in Successful of Corporate Performan
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.075 KB) | DOI: 10.24856/mem.v34i1.870

Abstract

One of the obstacles faced by the Village Unit Cooperative (VUC) in dealing with the current competitive business environment is the limited resources both in term of funds and infrastructure.  Meanwhile, modern business is supported by the large scale of resources such as modern infrastructure, professional human resources, and extensive networks both at national and international levels. This study tries to evaluate the information system needs by VUC in order to sustain their business both manual and computer-based accounting system.  The data was collected through in-depth interview, observation, and focus group discussion during community engagement activity conducted from July to October 2018.  By using 6 VUCs in Banyumas as a sample, this study documents the steps in system development by using system development life cycle such as provide general information of the business, a summary of accounting policies, account guidelines and financial statements format, description of account codes, and the forms or the standards of journal entries.  Moreover, this study designs a computer-based accounting system by using the Pivot Table on Microsoft Excel. With the good supervision in implementing all steps in system development, it is expected that the VUCs in Banyumas will be more sustainable and professional in managing their business in a  very competitive business environment.
Co-Authors Abdul Aziz Ahmad Adi Indrayanto Agung Setiyawan Alfian Pradana Baskoro Putra Amelita Oktaviana Arintoko Arintoko, Arintoko Ascaryan Rafinda Dian Purnomo Jati Dian Purnomojati EKO SUYONO Eko Suyono Eko Suyono Fais Bagus Jelang Romadhan Hendra Tanjung NUR AINI Raden Mohamad Herdian Bhakti Ratu Ayu Sri Wulandari Rini Purwanti Riswan Riswan Sasongko Adi Priyanto Si Made Ngurah Purnaman Sukirman . Sukirman Sukirman Taufik Hidayat Triani Arofah Triani Arofah Wahyu Rizkiyaningsih Wahyudin * Warsidi . Wita Ramadhanti