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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 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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PENERAPAN METODE ACTIVITY BASED COSTING DALAM PERHITUNGAN UNIT COST SEBAGAI METODE ALTERNATIF PADA PENENTUAN TARIF PEMERIKSAAN LABORATORIUM DAN RADIOLOGI (STUDI KASUS DI RSOP) Rini Purwanti; Sudarto Sudarto; Oman Rusmana
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 24, No 1 (2022)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.154 KB) | DOI: 10.32424/jeba.v24i1.3006

Abstract

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.
Co-Authors Abdul Aziz Ahmad 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 Rini Purwanti Riswan Riswan Sasongko Adi Priyanto Si Made Ngurah Purnaman Sukirman . Sukirman Sukirman Taufik Hidayat Triani Arofah Wahyu Rizkiyaningsih Wahyudin * Warsidi . Wita Ramadhanti