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All Journal Jurnal Siasat Bisnis JEJAK Riset Manajemen dan Akuntansi Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business International Journal of Supply Chain Management Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurnal Mantik Jurnal Bisnis dan Manajemen Jurnal Ilmiah Edunomika (JIE) International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Budimas : Jurnal Pengabdian Masyarakat Journal of Management - Small and Medium Enterprises (SME's) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan Abdi Psikonomi Empowerment Society Indonesian Journal of Sustainability Accounting and Management Research Horizon Jurnal REP (Riset Ekonomi Pembangunan) IIJSE Majapahit Journal of Islamic Finance and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies E-JURNAL AKUNTANSI
Mahameru Rosy Rochmatullah
Accounting Study Program, Faculty Of Economics And Business, Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Economic Growth in Indonesian New Outonomous: Social-Economic Perspective Rochmatullah, Mahameru Rosy; Winarna, Jaka; Gantyowati, Evi
JEJAK: Jurnal Ekonomi dan Kebijakan Vol 13, No 1 (2020): March 2020
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jejak.v13i1.22816

Abstract

This study explores the Indonesian economic growth in the new autonomous regions using social - economy perspective. More specifically, social - economic issues are proxied on population, poverty rates, education levels, local tax revenues, and distribution of local government social assistance. Meanwhile, community economic growth is proxied by GRDP per capita (PE). The Indonesian economic growth and social-economy issues are measured using Ordinary Least Square (OLS). This study uses new autonomous regions data in Indonesia formed in 2003 – 2008. Employing multiple linear regression, the test results revealed that variable of local tax revenue (PD) was consistently able to explain PE. The same results are shown in the robustness test, where researchers predict the economic growth of the community with the Human Development Index (HDI). In the discussion section, community economic growth represented by PE continues to increase along with the increase in PD and HDI. The conclusion in this study is community economic growth increased since 2009, marked by an increase in PD along with HDI. As an implication, researchers suggest that practitioners and academics use local taxes to measure the community economy in new autonomous regions in Indonesia.
DETERMINANASI KUALITAS AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN MENGGUNAKAN PERSPEKTIF KARAKTERISTIK PEMERINTAH DAERAH DAN AUDITOR MAHAMERU ROSY ROCHMATULLAH; RUDY HARTANTO; DWI RAHAYU
Riset Manajemen dan Akuntansi Vol 6, No 1 (2015)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v6i1.7

Abstract

This study discusses about audit quality of Local Government Financial Statements in Indonesia. This study aims to analyze the determinant audit quality of Local Government Financial Statements in Indonesia, if it’s seen from the perspective of The Local Government’s and the auditors’ characteristics. This study uses multiple regression method to 393 districts/ municipalities as a sample selected by purposive sampling method. The result showed that the characteristics of Local Government consisting of the size and complexity of Local Government, then the auditors’ characteristics consisting of the auditor’s professional proficiency, all three impact on the audit quality of Local Government Financial Statements. Further, the control variable comprising of Local Government Status and Geographic Types also affect audit quality of Local Government Financial Statements. However, the control variable of Local Government Types have no effect on audit quality. So these results prove that besides auditors themselves, the external factors such as the Local Government’s characteristics could also impact on the audit quality of Local Government Financial Statements in Indonesia. Keywords: Audit Quality, Auditors’ Characteristics, Auditor's Professional Proficiency,Local Government’s Characteristics, Local Government Complexity, Local Government Financial Statements,Local Government Geographical Types, Local Government Size, Local Government Types.
Islamic corporate governance and performance based on maqasid sharia index– study in Indonesia Hasan Mukhibad; Mahameru Rosy Rochmatullah; Warsina Warsina; Rahmawati Rahmawati; Doddy Setiawan
Jurnal Siasat Bisnis Vol 24, No 2 (2020)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol24.iss2.art2

Abstract

Sharia banks and conventional banks have real differences in their objectives and operations. Therefore, performance measurements must differentiated between Sharia banks and conventional banks. One performance measure recommended by researchers is performance-based on the Maqasid sharia Index (MSI). This study is to prove the influence of the Sharia Supervisory Board attributes (number of meetings, level of education, cross-membership) and commissioners' attributes (ratio of independent commissioners, number of members, number of meetings) to performance based on MSI. The research sample is 12 Sharia banks in Indonesia during the 2014-2018 observation year. The data analysis method uses panel data analysis with a fixed effect model. We find that SSB education level and independent board ratio had a negative effect on performance based on MSI. Cross-membership; the number of SSB meetings, board size, number of board meetings, and total assets does not affect performance based on MSI. This finding indicates that MSI has not become one of the goals that must be achieved in the management of Sharia banks in Indonesia. This is because the MSI score is still low. In addition, the dominance of debt financing is a characteristic that banks prefer transactions that generate fixed income and avoid transactions that use a fairer system, i.e. the Profit and Loss Sharing system. We recommend for regulators to develop different measurement tools from conventional banks and in accordance with the objectives of sharia implementation as sharia bank business operations (maqasid sharia). Future researcher can study and develop other measurement tools in formulating maqasid sharia by involving regulators, business actors, and experts so that the produced maqasid sharia indicators can be applied by banks.
Determinating The Value of Capital Expenditure Allocation in Indonesia Local GovernmentDeterminating The Value of Capital Expenditure Allocation in Indonesia Local Government Mahameru Rosy Rochmatullah; Rudy Hartanto; Atwal Arifin
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 17, No 2 (2016): JEP December 2016
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v17i2.2082

Abstract

Capital expenditure allocation is aimed to preservation and expansion of local government fixed assets that provide long-term benefit. This paper investigates the factors that affect the capital expenditure allocation in Indonesian local government. Employing a panel pooled data-regression (fixed effect), our results reveal that local productivity, local funding, local budget requirement, and local establishment status are related to the value of capital expenditure. This research found that efficiency of capital expenditure management is related with fiscal dependence. 
Income Analysis of Micro and Small Enterprises (MSEs) During the Covid-19 Pandemic: Evidence from Indonesia Mahameru Rosy Rochmatullah; Ade Khurnia Jati; Fauzan Fauzan
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.18050

Abstract

Client Internal Factors to The Change of Upgrade, Downgrade, and Same Grade of Public Accounting Firm (An Empirical Study on The Banking Sector Companies Listed in The Indonesia Stock Exchange for The Year of 2014-2018) Erma Setiawati; Devaria Aisya Setyowati; Mahameru Rosy Rochmatullah
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.10680

Abstract

This study aimed at determining the effect of client internal factors, such as; firm size, financial distress and management changes to switching of a public accounting firm (PAF). The population of this study was the company of the banking sector listed in the Indonesia Stock Exchange from 2014 to 2018. The sampling technique used in this study was purposive sampling method which generated a sample of 195 companies. The multinomial logistic regression test was performed because there were three categories of the dependent variable. The results of the analysis revealed that financial distress did not affect the change of PAF upgrade, downgrade, and the same grade. Firm size did not affect the change of PAF upgrade, downgrade and the same grade and management changes did not affect the change of PAF upgrade, downgrade, and the same grade.
DETERMINAN PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA : PERSPEKTIV RASIO KEUANGAN Mahameru Rosy Rochmatullah
Jurnal Bisnis dan Manajemen (Journal of Business and Management) Vol 18, No 2 (2018)
Publisher : Magister Manajemen Fakultas Ekonomi dan Bisnis UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jbm.v18i2.27014

Abstract

This present paper explores the islamic banks in Indonesia. More detail, This study describe the determinant of islamic banks profitability on the view of financial ratios. Employing a multiple linear of regression, the result reveal that the profitability of islamic banking proxied by return on assets (ROA) is determined by the Capital Adequacy Ratio (CAR) which represents the availability of cash capital (current) to guarantee the return on financing, and Non Performing Financing (NPF) which represents the level of financing risk. Meanwhile, The third-party funds proxied by Financing to Deposit Ratio (FDR) has not been proven to determine the profitability of islamic banks in Indonesia. In the end, this study concluded that the availability of cash capital (current) to guarantee the return of financing, and the level of financing risk is a determinant of the profitability of islamic banks in Indonesia. More detailed explanation can be seen in the discussion section. Key word : Islamic Bank; Profitability, Return on asset (ROA); Capital Adequacy Ratio (CAR); Non Performing  Financing (NPF); Financing to Deposit Ratio (FDR)
DOES THE VILLAGE FUND MANAGEMENT HAS BEEN ACCOUNTABLE? (EMPIRICAL STUDY OF VILLAGE FUND MANAGEMENT IN WONOGIRI REGENCY, INDONESIA) Elwas tantyo Pranowo; Mahameru Rosy Rocchmatulloh
Jurnal REP (Riset Ekonomi Pembangunan) Vol. 7 No. 1 (2022): April 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Village fund management accountability is a form of a village government obligation to account for the performance of village financial management. The amount of village funds that are not small will lead to various frauds so that village supervision and accountability are needed for the community as trustees. So this research aims to examine leadership, village apparatus competence, community participation, and organizational commitment. The research population of all villages in Wonogiri Regency obtained a sample of 207 people, there is one data that is out of order due to heteroscedasticity problems. The results showed that leadership, competence, and organizational commitment had a positive and significant effect on village fund management accountability, while community participation had no effect on village fund management accountability.
Analisis Pengaruh Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Indeks Pembangunan Manusia Kabupaten Dan Kota Provinsi Jawa Tengah (Periode Tahun 2017-2021) Rizky Anika Sari; Mahameru Rosy Rochmatullah
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): 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.v4i5.3136

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerimaan pajak daerah dan retribusi daerah terhadap indeks pembangunan manusia. Populasi pada penelitian ini yaitu 29 kabupaten dan 6 kota di Provinsi Jawa Tengah pada periode 2017-2021. Metode penelitian ini yaitu penelitian kuantitatif dengan data sekunder. Data penelitian ini diambil dari website resmi Badan Pusat Statistik Provinsi Jawa Tengah dan website resmi DJPK Kemenkeu. Metode analisis dalam penelitian ini menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa kedua variabel independen; pajak daerah dan retribusi daerah berpengaruh signifikan terhadap Indeks Pembangunan Manusia di kabupaten dan kota di Jawa Tengah.
PEMANFAATAN BONGGOL JAGUNG UNTUK PENINGKATAN PENDAPATAN DI DESA LEDOKDAWAN KECAMATAN GEYER KABUPATEN GROBOGAN JAWATENGAH Rahmawati Rahmawati; Sri Mulyani; Sarah Rum Handayani; Siti Nurlaela; Rita Noviani; Siti Arifah; Mahameru Rosy Rochmatullah; Rukmini Rukmini; Suprihati Suprihati; Yuwita Ariessa Pravasanti; Muqorobin Muqorobin
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 2 (2023): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i2.10926

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberdayakan sampah bonggol jagung yang selama ini belum dimanfaatkan menjadi salah satu potensi ekonomi di Desa Ledokdawan Kecamatan Geyer Kabupaten Grobogan. Kegiatan ini diharapkan dapat meningkatkan kesejahteraan masyarakat dan juga pendapatan Desa Ledokdawan. Metode yang dilaksanakan dalam kegiatan ini adalah penyampaian materi mengenai potensi sampah bonggol jagung, kriya bonggol jagung, dan manajemen pemasaran hasil produk bonggol jagung yang ada di Desa Ledokdawan. Kegiatan ini diikuti oleh 20 orang yang terdiri atas unsur PKK dan pemuda/pemudi Desa Ledokdawan. Hasil dari kegiatan pengabdian kepada masyarakat ini diharapkan mengurangi sampah bonggol jagung dan meningkatkan ekonomi masyarakat, yang selanjutnya dapat menjadi pendukung potensi Desa Ledokdawan menjadi desa wisata di Kabupaten Grobongan. Kata kunci: bonggol jagung, kriya, ekonomi masyarakat, desa wisata, Ledokdawan.
Co-Authors Abid Muhtarom Ade Khurnia Jati Aenuriya Syifana Afifah Miftakhul Jannah Agung Riyardi Aisyiah Rizqi Aulia Amperawati, Endang Dwi Anggraeni, Roshita Dwi Aprilia Riski Andriyani Ardyan Firdausi Mustoffa Astri Paramitajaya, Naj’ma Atwal Arifin Banu Witono, Banu Benny Tjahjono Chabib Hasan Imam Al Farid Devaria Aisya Setyowati DIAN SAVITRI DJ, Yunni Rusmawati Doddy Setiawan Dwi Haryanti, Christina Dwi Rahayu Elwas tantyo Pranowo Endang Dwi Amperawati Erma Setiawati Eskasari Putri Evi Gantyowati Fatchan Achyani Fauzan Fauzan Fauzi, Muhammad Zufar Fitriani, Nadea Galuh Dwi Pramesti Hasan Mukhibad Ikhsannudin, Alif Wildan Indriawati, Shofiah Intan Permata Sari Kusuma Wijayanto Moh Aldo Fahrul Azmi Muqorobin Muqorobin Naufal Syafiqoh Nurul Badriyah Nurul Khassanah, Marsheila Nurul Rahayu Purwanti, Noer Indach Putri Handayani Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati, Rahmawati Ramadani, Himammul Adhim Ramadhani, Faradila Rembulan Angger Malasari Rembulan Angger Malasari Rika Indah Lestari Rita Noviani Rizky Anika Sari Roza Novita Purnamasari Rozaq Syamsul Hidayatullah Rudy Hartanto Rukmini Rukmini Salsabila, Sylvia Aida Saputri, Yulia Dewi Sarah Rum Handayani Siti Arifah Siti Arifah Siti Nurlaela Siti Nurlaela Sri Mulyani Suprihati Titin Titin Titin Titin Viki Riko Felandi Warsina Warsina Wijaya, Kurnia Mahanani Winarna, Jaka Yuli Tri Cahyono Yuwita Ariessa Pravasanti