Article Per Year (5 Year)
p-Index From 2020 - 2025
3.057
P-Index
This Author published in this journals
All Journal Prosiding Seminas Competitive Advantage SAR (Soedirman Accounting Review): Journal of Accounting and Business SENTRALISASI Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Sustainable Tourism and Entrepreneurship Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Bukhori: Kajian Ekonomi dan Keuangan Islam Soedirman Accounting, Auditing and Public Sector Journal Jurnal Akuntansi dan Governance Andalas Jurnal Bisnis dan Pemasaran Digital JIMEKA
Oman Rusmana
Universitas Jenderal Soedirman
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
Conversion Of Local Government Financial Report (LKPD) Cash Toward Accrual Basis To Become Acrual Basis (Case Study in Local Government of Cirebon City) rusmana, oman
Prosiding Seminas Competitive Advantage Vol 1, No 1 (2011): Seminas Competitive Advantage I
Publisher : Unipdu Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.461 KB)

Abstract

ABSTRAK Tujuan penelitian untuk mengetahui pengakuan, pengukuran, pengungkapan di dalam basis Cash Toward Accrual (CTA) sesuaidengan PP 24 Tahun 2005 dan dalam basis Accrual sesuai dengan PP 71 Tahun 2010. Penelitian ini berusaha mengetahui perbedaan mendasar dalam hal pengakuan, pengukuran, pengungkapan antara basis CTA dan basis Accrual. Selain itu, untuk mengetahu konversi LKPD di Pemerintah Kota Cirebon (Pemkot) sesuai SAP.Penelitian ini dilakukan pada LKPD periode 2008 dan 2009 yang telah diaudit. Penelitian ini menggunakan uji artikulasi, persamaan akuntansi, dan konversi LKPD sesuai basis akrual. Hasil penelitian menunjukkan perbedaan dalam hal pengakuan, pengukuran, dan pengungkapan pada SAP basis CTA dan SAP basis akrual. LKPD berbasis CTA setelah dikonversi sesuai SAP basis accrual belum sesuai, karena jumlah nominal Ekuitas Akhir pada LPE tidak sama dengan jumlah nominal Ekuitas Akhir pada Neraca, sehingga penyusunan LO, LPE, dan Neraca pada Pemkot Cirebon belum mempunyai artikulasi yang tepat. Kata kunci: kas menuju akrual, akrual, artikulasi, persamaan akuntansi, konversi ABSTRACT This research aimed to know recognition, measurement, and disclosure in the regime of Cash Toward Accrual (CTA) basis according to Government Regulation (GR) 24 Year 2005 and accrual basis according to GR 71 Year 2010. This research endeavours to know the ultimate  differences between CTA and Accrual basis. In addition, this research to determine the conversion LKPD in Cirebon City Government in accordance with SAP. The research was conducted in audited LKPD year 2008 and 2009. This study uses tests of articulation, accounting equation, and the conversion LKPD appropriate accrual basis. The results showed differences in terms of recognition, measurement, and disclosure in the SAP database and SAP CTA accrual basis. LKPD after conversion according to CTA-based SAP has not been appropriate accrual basis, because the nominal amount of equity at the end of LPE is not equal to a nominal amount on ending the Balance Sheet Equity End, so the preparation of LO, LPE, and Balance Sheet in Cirebon municipal government does not have the proper articulation. Keywords: cash toward accrual, accrual, articulation, accounting equation, conversion
Determinants of Internet Financial Reporting in Indonesian Local Governments ., Warsidi; Rizkiyaningsih, Wahyu; Rusmana, Oman; ., Sukirman
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): Vol 2 No 1 (2017) : Soedirman Accounting Review Juni 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (937.25 KB) | DOI: 10.20884/sar.v2i1.409

Abstract

Local Governments are expected to provide relevant information related to their finance and performance to the public through the media that is easily accessible in order to meet the principles of accountability and transparency. The financial information through internet is called IFR (Internet Financial Reporting) which is a combination between the internet multimedia capability and capacity to communicate the financial information interactively. The objective of this study is to empirically examine determinants of internet financial reporting by local government in Indonesia. This study uses five variables there are Political Competition, Size, Dependency, Wealth and Type of Local Government. The sample in this study selected with purposive sampling. Total sample in this study are 130 local governments which contain 97 regency (74,6%) and 33 municipal (25,4%). Analysis method used in this study is multiple liner regression. The result shows that political competition, size and wealth of local government have a positive influence to the internet financial reporting in Indonesia. Two other variables, dependency and type of local government do not significantly affect to the internet financial reporting in Indonesian local goverments.
Conversion Of Local Government Financial Report (LKPD) Cash Toward Accrual Basis To Become Acrual Basis (Case Study in Local Government of Cirebon City) rusmana, oman
Prosiding Seminas Vol 1, No 1 (2011): Seminas Competitive Advantage I
Publisher : Unipdu Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.461 KB)

Abstract

ABSTRAK Tujuan penelitian untuk mengetahui pengakuan, pengukuran, pengungkapan di dalam basis Cash Toward Accrual (CTA) sesuaidengan PP 24 Tahun 2005 dan dalam basis Accrual sesuai dengan PP 71 Tahun 2010. Penelitian ini berusaha mengetahui perbedaan mendasar dalam hal pengakuan, pengukuran, pengungkapan antara basis CTA dan basis Accrual. Selain itu, untuk mengetahu konversi LKPD di Pemerintah Kota Cirebon (Pemkot) sesuai SAP.Penelitian ini dilakukan pada LKPD periode 2008 dan 2009 yang telah diaudit. Penelitian ini menggunakan uji artikulasi, persamaan akuntansi, dan konversi LKPD sesuai basis akrual. Hasil penelitian menunjukkan perbedaan dalam hal pengakuan, pengukuran, dan pengungkapan pada SAP basis CTA dan SAP basis akrual. LKPD berbasis CTA setelah dikonversi sesuai SAP basis accrual belum sesuai, karena jumlah nominal Ekuitas Akhir pada LPE tidak sama dengan jumlah nominal Ekuitas Akhir pada Neraca, sehingga penyusunan LO, LPE, dan Neraca pada Pemkot Cirebon belum mempunyai artikulasi yang tepat. Kata kunci: kas menuju akrual, akrual, artikulasi, persamaan akuntansi, konversi ABSTRACT This research aimed to know recognition, measurement, and disclosure in the regime of Cash Toward Accrual (CTA) basis according to Government Regulation (GR) 24 Year 2005 and accrual basis according to GR 71 Year 2010. This research endeavours to know the ultimate  differences between CTA and Accrual basis. In addition, this research to determine the conversion LKPD in Cirebon City Government in accordance with SAP. The research was conducted in audited LKPD year 2008 and 2009. This study uses tests of articulation, accounting equation, and the conversion LKPD appropriate accrual basis. The results showed differences in terms of recognition, measurement, and disclosure in the SAP database and SAP CTA accrual basis. LKPD after conversion according to CTA-based SAP has not been appropriate accrual basis, because the nominal amount of equity at the end of LPE is not equal to a nominal amount on ending the Balance Sheet Equity End, so the preparation of LO, LPE, and Balance Sheet in Cirebon municipal government does not have the proper articulation. Keywords: cash toward accrual, accrual, articulation, accounting equation, conversion
Accountability For Immediate Assistance In Village Fund (Case Study in Lesmana Village, Banyumas Regency) Herliana, Herliana; Rusmana, Oman
SENTRALISASI Vol 10, No 1 (2021): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v10i1.1217

Abstract

Pandemic  Covid-19 has an impact on decreasing community income, direct cash assistance sourced from village funds is one solution so that the poor can survive their prime. The research objective was to see how the village of Lesmana relocated village funds into direct cash assistance, as well as to see the accountability of the Village Fund BLT management. This type of qualitative research with case studies, the data used are primary data from observations, interviews, questionnaires and secondary data from literature studies. The results showed that the relocation of village funds to direct cash assistance in the village of Lesmana was in accordance with existing regulations, as well as in terms of management it was carried out quite accountably.
Tinjauan terhadap Akuntabilitas Pengelolaan Dana Desa: Pengaruh Kompetensi, Kepemimpinan, Partisipasi Masyarakat, dan Pengawasan Ratmono, Andrean Juli; Rusmana, Oman; Hasanah, Uswatun
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 4 (2023): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i4.2315

Abstract

Purpose: This study aims to elaborate and examines the influence of apparatus competence, leadership, community participation, and supervision on the accountability of perceived village fund management.                                                                             Research methodology: This research is a case study using a quantitative approach. The research was conducted in 11 villages in Jatilawang District. The study population was members of the Village Government Institutions consisting of village officials and the Badan Permusyawaratan Desa (BPD) with a population of 215. The research sample was determined using a purposive sampling technique, with a total sample size of 110. Multiple linear regression was used for the data analysis. Results: The results of the study show that (1) Aparattus Competence has a positive and significant effect on perceived village fund management accountability, (2) leadership has a positive and significant effect on perceived village fund management accountability, (3) community participation has a positive and significant effect on perceived village fund management accountability, and (4) supervision has a on perceived village fund management accountability.
Muslim Investors' Behavior in Deciding to Invest in Sharia Shares in the Period 2018-2023: A Systematic Literature Review Taufik, Ghofar; Rusmana, Oman
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 3 No. 1 (2023): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v3i1.2234

Abstract

Purpose: The author's goal in this study is to investigate the factors that influence Muslim investors' decisions to invest in Sharia-compliant shares. This study aims to provide a detailed description of insider investor decision-making behavior. Methodology: Using the Scopus database and Google Scholar, the author analyzed 10 articles published between 2018 and 2023 to map the pattern of behavior of Muslim investors in deciding whether to invest in Sharia shares. Data was collected and reviewed before doing an analysis review, followed by a systematic literature review to support the next study. Results: Findings and results highlight that the behavior of Muslim investors is influenced by several factors, like investor ethics, motivation, patterns of investment, and religious factors. While the factors that influence the decision to invest in Islamic stocks are the level of return and investment risk. The implications of this research are to provide an understanding of the factors that influence Muslim investors' decisions in choosing Islamic equity investments, to provide insight into past investment experiences that influence Muslim investors' decisions, to improve perceptions of the risk of investing in Islamic equities so that investors can reduce risk and achieve better results from their investments. In addition, Islamic financial institutions can provide good services to Muslim investors and the government can take more appropriate steps to develop the Islamic financial market.
PELATIHAN DAN PENDAMPINGAN PEMAS Ramadhanti, Wita; Arofah, Triani; Rusmana, Oman; Jati, Dian Purnomo; Aini, Nur
Jurnal Pengabdian Bisnis dan Akuntansi Vol 3 No 2 (2024): 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.2024.3.02.13171

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran signifikan dalam perekonomian Indonesia, namun masih menghadapi berbagai tantangan, terutama dalam hal pemasaran di era digital. Penerapan strategi pemasaran digital yang efektif sangat penting untuk membantu UMKM memperluas jangkauan pasar dan meningkatkan daya saing mereka. Kegiatan pengabdian ini bertujuan untuk meningkatkan keterampilan pemasaran digital bagi UMKM anggota Aspikmas di Kecamatan Baturraden, Kabupaten Banyumas, melalui pelatihan dan pendampingan intensif. Kegiatan dimulai dengan wawancara dan focus group discussion (FGD) untuk mengidentifikasi kebutuhan dan masalah yang dihadapi peserta. Pelatihan diikuti oleh 20 usaha mikro, yang dilaksanakan dengan metode ceramah dan praktik langsung. Peserta diajarkan teknik pengambilan foto produk, editing menggunakan aplikasi Canva, dan pengunggahan konten pemasaran ke media sosial. Evaluasi dilakukan melalui penugasan mengunggah konten yang dihasilkan ke platform digital seperti WhatsApp, Instagram, dan Facebook. Hasil kegiatan menunjukkan peningkatan keterampilan peserta dalam hal pengambilan gambar produk yang lebih menarik dan penyusunan konten pemasaran digital. Peserta juga mulai memahami pentingnya mencantumkan informasi yang relevan, seperti logo halal dan deskripsi produk, untuk meningkatkan kepercayaan konsumen. Meskipun beberapa tantangan masih dihadapi, seperti rendahnya pemahaman mengenai penggunaan e-commerce dan iklan berbayar, pendampingan ini berhasil meningkatkan kemampuan dasar pemasaran digital peserta. Kegiatan ini diharapkan dapat memberikan dampak jangka panjang terhadap pertumbuhan usaha mikro di Baturraden dan mendorong penerapan digitalisasi pemasaran secara lebih luas.
IMPLEMENTASI SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER PADA TOKO HAEKAL KELURAHAN ARCAWINAGUN PURWOKERTO TIMUR Suyono, Eko; Rusmana, Oman; Arintoko, Arintoko
Jurnal Pengabdian Bisnis dan Akuntansi Vol 2 No 2 (2023): 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.2023.2.2.13701

Abstract

Traditional stores continue to experience the following weaknesses: unclear organizational structure and work division, lack of recording and reporting financial transactions, and imperfect accounting information systems. This PKM implementation is taking place at the Haekal Shop located at Jl. Margo Mulyo No. 2RT 008 RW 008, Arcawinangun, East Purwokerto, and is expected to be completed by the end of October 2023. This PKM aims to implement an accounting information system for the management of financial transactions in traditional partner stores. The output of the 2014 National Strategic Research, which collects data qualitatively through in-depth interviews and Focus Group Discussions, is the product. The majority of traditional shops in Banyumas still manage their financial transactions manually, while others have already adopted basic computer systems, according to the findings of this study. In general, these traditional businesses have not instituted accounting recording and reporting in accordance with Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). In 2014, research based on these findings developed an appropriate model for a retail or shop financial transaction management system. Using Toko Haekal as a partner, this PKM activity is presently in the stage of implementing the accounting information system model resulting from this research in the form of a manual-based and computer-based accounting system.
MODEL PENGELOLAAN BUMDESMA DALAM MENGHADAPI KREDIT MACET DI KABUPATEN BANYUMAS: STRATEGI, TANTANGAN, DAN SOLUSI Arofah, Triani; Indrayanto, Adi; Rusmana, Oman; Gumintang, Bagas; Prayogi, Joni
Jurnal Riset Akuntansi Soedirman Vol 3 No 2 (2024): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
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.2024.3.2.13518

Abstract

Penelitian ini mengeksplorasi model pengelolaan yang diterapkan oleh BUMDESMA (Badan Usaha Milik Desa Bersama) dalam menghadapi kredit macet di wilayah Kabupaten Banyumas. Penelitian ini bertujuan untuk mengidentifikasi strategi yang digunakan oleh BUMDESMA dalam mengurangi kredit macet serta mengusulkan model pengelolaan yang dapat diterapkan oleh lembaga keuangan desa lainnya yang menghadapi tantangan serupa. Dengan pendekatan studi kasus kualitatif, penelitian ini melibatkan wawancara mendalam dengan pengelola BUMDESMA, penerima pinjaman, dan pemangku kepentingan terkait. Hasil penelitian menunjukkan bahwa adopsi teknologi keuangan (fintech) secara signifikan meningkatkan pemantauan dan pengelolaan kredit, mengurangi tingkat kredit macet hingga 12% dalam dua tahun. Namun, efektivitas integrasi teknologi tergantung pada pelatihan yang diterima oleh pengelola BUMDESMA dalam manajemen risiko. Partisipasi masyarakat dalam pengawasan kredit juga berperan penting dalam menjaga tanggung jawab peminjam. Temuan penelitian ini menyarankan bahwa kombinasi adopsi fintech, keterlibatan masyarakat, dan pelatihan manajemen risiko yang kuat merupakan kunci dalam pengelolaan kredit macet di BUMDESMA.
PERAN AUDIT EKTERNAL DALAM MEMAJUKAN USAHA KECIL DAN MENENGAH DI JAWA TENGAH: SEBUAH KAJIAN KONSEPTUAL Suyono, Eko; Rusmana, Oman; SE, Warsidi; Fathurokhman, Agus
Soedirman Accounting, Auditing and Public Sector Journal Vol 1 No 1 (2022): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.203 KB) | DOI: 10.32424/1.saap.2022.1.1.8015

Abstract

Small and Medium Enterprises (SMEs) are the backbone of the economy in most countries around the world, including Indonesia. In Central Java, until the end of the fourth Quarter of 2016, there were 115,751 units of SMEs contributing for 791,767 jobs. Some of the weaknesses of SMEs compared to large and modern businesses is the limited financial condition and difficulties faced when it will apply for funding to the bank. It is because SMEs generally are unable to present the financial statements in accordance with the accounting standards as one of lending criteria from the bank. To overcome the problem, the financial statement of SMEs should be audited by the independent auditors. Therefore, the financial statement of SMEs will be more reliable so that the bank will approve SMEs credit application. In another word, the audit for SMEs can be said as one of the ways to overcome the weakness of SMEs so that SMEs will become more bankable
Co-Authors ., Warsidi ., Warsidi Adi Indrayanto Agung Setiyawan, Agung Arintoko Arintoko, Arintoko Arofah, Triani Bagas Gumintang Budianto, Roni Dewi Susilowati Eko Suyono, Eko Eliada Herwiyanti Endang Suhendar Fathurokhman, Agus Ghofar Taufiq Handayani, Delis Hendra Tanjung Icuk Rangga Bawono, Icuk Rangga Indriyani, Riza Uyun Jati, Dian Purnomo Jelang Romadhan, Fais Bagus Joni Prayogi Mafudi Mafudi Negina Kencono Putri Nuha, Achmad Ulin Nur Aini Nurwijayanti Praptapa, Agung PUJI LESTARI Puji, Puji Purnamasari, Widya Nurrahmah Ratmono, Andrean Juli Rini Widianingsih, Rini Rizkiyaningsih, Wahyu Rizkiyaningsih, Wahyu Saffela, Nurika Indah SE, Warsidi Serra Ekowati Setyaningrum, Novi Tri Sukirman . Uswatun Hasanah Wita Ramadhanti