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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Yumary: Jurnal Pengabdian kepada Masyarakat International Journal of Health, Economics, and Social Sciences (IJHESS) International Journal of Science and Society (IJSOC) Sriwijaya Accounting Community Services
Rudy Usman
Fakultas Ekonomi Universitas Tadulako
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Materials Science & Nanotechnology Public Health Social Sciences Other

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Peningkatan Akuntabilitas Desa Melalui Pendampingan Penyusunan Laporan Keuangan di Desa Tamarenja Muhammad Din; Muhammad Ilham Pakawaru; Faizal Azdar; Andi Ainil Mufidah Tanra; Rudy Usman; Andi Mappanyukki; Daud Ruranto Buntulabi
Sriwijaya Accounting Community Services Vol. 3 No. 1 (2024): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v3i1.33

Abstract

Financial reports are presented by both business organizations (private) with the aim of seeking profit and public organizations (non-profit) whose main goal is not profit but to serve the community. The government is a public organization that presents its financial reports as a form of accountability to the public, especially those related to financial management. The government has provided village fund assistance to all villages in Indonesia since 2015. Village funds provided by the government aim to make villages more productive and improve the welfare of village communities. The increase in the productivity of this village can be seen from its increased economic development, the number of people working and owning businesses has increased, and the quality of life has improved. One of the sources of village revenue is the central and regional financial balance funds received by the district/city which in its distribution for each village is distributed proportionally, namely at least 10% which is called the village fund allocation. In addition, the allocation of village funds will be used as a support for village autonomy activities so that they can be maximized in providing services, development, and community empowerment at the village level.
The Influence of Socialization, Income Level, and Tax Sanctions on Taxpayer Compliance in Paying Land and Building Tax in Palu City, Central Sulawesi Aulia, Eghy Widya Anugrah; Jamaluddin; Usman, Rudy; Tanra, Andi Ainil Mufidah
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.1345

Abstract

Land and Building Tax (PBB in Indonesia) is a tax on land and buildings that contributes to local revenue throughout Indonesia. This study examines the influence of tax socialization, income level, and tax sanctions on taxpayer compliance in paying PBB in Palu City, Central Sulawesi. The research is quantitative with primary data, where 400 repondents were selected with an accidental sampling technique from a population of 142,499 taxpayers. Questionnaires were used to obtain the data, and analyze using Partial Least Square (PLS) method, using WarpPLS version 8.0 software. The novelty of this research lies in the use of a combination of three variables namely socialization, income, and tax sanctions in one analysis model applied specifically to the context of PBB in Palu City, which has never been studied in previous research. The findings reveal that the strength of taxpayer compliance is positively influenced by tax socialization, income, and tax sanctions. The addition this study makes to the literature is to reinforce the theory of tax socialization as the main external propellant of tax compliance as well as to reinforce the result of income level and tax penalties also play an important role in raising local tax compliance. The Palu City Government should continue to strengthen the PBB socialization policy and recommendations policy design PBB-P2 repayment should be conditioned licensing administration so that tax compliance obtained in the future.
PENGARUH PROFITABILITAS, LEVERAGE DAN LABA AKUNTANSI TERHADAP RETURN SAHAM: (STUDI PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2021-2023) Nur, Mufliha; Usman, Rudy; Muliati, Muliati; Parwati, Ni Made Suwitri
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3249

Abstract

Introduction: This study was conducted to investigate the effect of profitability, leverage, and accounting profit on stock returns in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Methods: Profitability is represented by Return on Assets (ROA), leverage is measured by the Debt to Equity Ratio (DER), and accounting profit is proxied using profit growth. The research approach is quantitative, using the Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis technique processed with SmartPLS 4.0 software. The sample consisted of 21 energy companies selected through the purposive sampling method, resulting in 63 observations over three years. Results: The research findings show that profitability and leverage do not significantly affect stock returns, while accounting profit has a positive and significant effect. Simultaneously, the three variables explain 9.4% of the variability in stock returns, while the remainder is explained by other factors outside the model. These results indicate that accounting profit is one of the main indicators investors consider when assessing investment potential, while profitability and leverage are not yet reliable references in the energy sector. Conclusion and suggestion: These results indicate that accounting profit is one of the main indicators investors consider when assessing investment potential, while profitability and leverage are not yet reliable references in the energy sector. Since this study only focuses on internal company variables, it is recommended that subsequent studies consider external factors such as interest rates, inflation, exchange rates, and market perceptions. Further research can also use a longer time span and different analytical approaches to obtain more in-depth and relevant results in generalization.
Peningkatan Peran Pemerintah Desa untuk Pengentasan Kemiskinan Ekstrem di Desa Masaingi Usman, Rudy; Furqan, Andi Chairil; Iqbal, Muhammad; Hikmah, Nur; Ananta, Hazel Nabil; Faizal, Saskia Islamay
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 1 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i1.3846

Abstract

Purpose: According to P3KE data, the number of households experiencing extreme poverty in Donggala Regency in 2023 reached 27,964 families. This data highlights the persistently high rate of extreme poverty in the region, including in Masaingi Village, which remains home to residents experiencing extreme poverty. Based on this, this community service activity aims to enhance the role and awareness of village government officials in efforts to alleviate extreme poverty in Siboang Village, Donggala. Methodology: This activity employs an andragogical approach, emphasizing adult learning principles that focus on intrinsic motivation and self-directed learning. The program was conducted in Masaingi Village, Donggala Regency. Results: Based on a review of the Masaingi Village Budget realization report, the village's expenditure has not complied with regulatory provisions. This activity seeks to motivate and raise awareness among Masaingi Village government officials about the importance of their role, particularly in optimizing the village fund budget to combat extreme poverty in their areas. Conclusion: Strengthening officials’ capacity and awareness is essential for regulatory compliance, effective budget management and targeted poverty alleviation. The sustainable reduction of extreme poverty requires proactive planning, transparency, and alignment of funds with community needs. Limitations: The limitations of this study lie in its focus on a local scale, making its findings and recommendations potentially less generalizable to other regions with different characteristics. Additionally, the study relies on data available at the village level, which may be influenced by the quality and completeness of the reporting from relevant parties. Contribution: This study offers a practical model for capacity building in rural governance, demonstrating how andragogy can enhance local government performance in poverty reduction.
Payment System Management to Prevent Fraud in Micro, Small, and Medium Enterprises (MSMEs) at Disa Olshop Usman, Rudy; Ibrahim, Andi Indriani; Palawa, Muh Riswandi; Setiawan, Dina Faidahlya Putri; Hamdani, Sawitri Setiati; Syafitri, Dhiza
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 7 No. 4: October-2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v7i4.8191

Abstract

The development of e-commerce drives MSMEs to adopt digital payment systems, yet many still face fraud risks due to weak internal control mechanisms. This study aims to analyze how the payment system is managed by the MSME Disa Olshop in Palu City as a fraud prevention strategy. This research uses a qualitative approach with a phenomenological method, conducted through in-depth interviews with the business owner selected purposively. Data were analyzed thematically through transcription, coding, theme identification, and conclusion drawing. The findings indicate that the payment system remains manual and lacks verification technology, making it vulnerable to fraud such as fake transfer receipts. The absence of standard operating procedures and reliance on manual record-keeping increases the risk of financial loss. The business owner has acknowledged these weaknesses and is considering adopting digital systems such as QRIS and financial recording applications. This study concludes that strengthening the payment system through digital technology and internal controls is essential to prevent fraud and enhance consumer trust.
The Role of Management Information Systems in Organizational Fund Management: Study on the Student Executive Board of the Faculty of Economics and Business, Tadulako University Rudy Usman; Andi Indriani Ibrahim; Misbahul Aulia; Yuly Azahra; Dian Safita; Nini Andriani
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 7 No. 4: October-2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v7i4.8590

Abstract

This research discusses the role of Management Information Systems (SIM) in managing student organization funds, with a research focus on the Student Executive Board of the Faculty of Economics and Business (BEM FEB), Tadulako University (UNTAD). The main problem raised is the suboptimal financial system of student organizations that are still managed manually, as well as the lack of transparency and accountability in fund management. The purpose of this research is to explore how SIM is used in practice, to deal with the challenges faced, and its contribution to the efficiency and transparency of the organization's financial governance. This research used a qualitative approach with a case study method, and data collection techniques of semi-structured interviews and documentation. The results show that although the use of SIM is still limited to simple applications such as Excel and Google Drive, the system has helped the management in recording finances, preparing reports, and monitoring expenses. SIM also encourages a more accountable and collaborative organizational culture. However, limited human resources, infrastructure, and digital literacy are significant challenges in optimizing the system. This research contributes to understanding the role of information technology implementation at the student organization level and recommends the need for institutional support and continuous training to strengthen digital-based managerial capacity in the campus environment.
Co-Authors Ananta, Hazel Nabil Andi Indriani Ibrahim Andi Mappanyukki Aulia, Eghy Widya Anugrah Daud Ruranto Buntulabi Dian Safita Faizal Azdar Faizal, Saskia Islamay Furqan, Andi Chairil Hamdani, Sawitri Setiati Jamaluddin Misbahul Aulia Muhammad Din Muhammad Ilham Pakawaru Muhammad Iqbal Muliati Muliati, Muliati Nini Andriani Nur Hikmah NUR, MUFLIHA Palawa, Muh Riswandi Parwati, Ni Made Suwitri Setiawan, Dina Faidahlya Putri Syafitri, Dhiza Tanra, Andi Ainil Mufidah Yuly Azahra