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All Journal Prosiding Seminas Competitive Advantage Media Ekonomi dan Manajemen 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) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi 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 Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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ANALISIS PERSEPSI DAN PENGETAHUAN AKUNTANSI PENGGUNA SAK ETAP TERHADAP SAK ENTITAS PRIVAT (EP) PADA PENYUSUNAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA KOPERASI DI KOTA BANJAR, JAWA BARAT) Suhendar, Endang; Rusmana, Oman; Putri, Negina Kencono
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i3.26569

Abstract

The research aims to answer the phenomenon that occurs in the preparation of cooperative financial reports regarding changes in financial accounting standards from SAK ETAP to SAK EP by conducting an in-depth analysis through the Luder contingency model to identify and analyze accounting perceptions and knowledge of SAK EP. It is qualitative research with observation, interviews, and documentation as data collection techniques. The data collection is processed through 3 stages; orientation, exploration, and member check. The results concluded that; Stimuli: standardization of private entity financial reports (SAK EP) was approved by DSAK IAI on 30 June 2021. Producers Information: Explain that there is no information and training regarding changes to financial accounting standards to SAK EP. Implementation Barriers: The lack of literacy in financial accounting standards and the development of accounting guidelines in cooperatives have made cooperatives unaware of the accounting standard guidelines used and those that are currently being developed. The research implications expect the government to plan seminars and training programs so that cooperative human resources can prepare themselves for the change from SAK ETAP to SAK EP which will take effect in 2025.
Analysis of User’s Acceptance of The Accrual-Based Financial Simda with Technology Acceptance Model (Tam) 3 Adapted Approach Rusmana, Oman; Bawono, Icuk Rangga; Indriyani, Riza Uyun
Jurnal Akuntansi dan Governance Andalas Vol. 1 No. 2 (2018): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i2.41

Abstract

The purpose of this research is to analyze the user’s acceptance of the Accrual-Based Financial SIMDA by using Technology Acceptance Model 3 adapted approach. The research has 7 variables, namely: Result demonstrability (RES), Computer Playfulness (CPLAY), Perceived Enjoyment (ENJ) , Perceived Usefulness (PU), Perceived Ease of Use (PEOU), Behavioral Intention (BI), and System Usage (USE). This research is a quantitative research held at the Local Government of Brebes. The method of gathering data is survey by distributing questionnaires to the respondents. The research uses proportionate stratified random sampling. A total of 108 questionnaires were distributed in this study, 106 questionnaires could be collected. The result shows that the System Usage (USE) is affected by three variables, namely: Behavioral Intention (BI), Perceived Usefulness (PU) and Perceived Ease of Use (PEOU). Behavioral Intention (BI) is affected by Perceived Usefulness (PU) and Perceived Ease of Use (PEOU). Perceived Usefulness (PU) is affected by Result Demonstrability (RES) and Perceived Ease of Use (PEOU). Meanwhile, Perceived Ease of Use (PEOU) is affected by the Computer Playfulness (CPLAY) and Perceived Enjoyment (ENJ). This research expected to provide a solution to the problems related to user acceptance of the Accrual-Based Financial SIMDA and to increase user acceptance.
Analisis Laporan Audit Kinerja Pengelolaan Piutang Jangka Panjang di LKPP Tahun 2023 Pertiwi, Aulia Hilda; Rusmana, Oman
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 150-156
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.24.2.2025.150-156

Abstract

Performance audit reports are an important instrument in assessing the effectiveness of resource management by government agencies. This article analyzes the results of the performance audit of long-term receivables management at the Government Goods/Services Procurement Policy Agency (LKPP) in 2023. The purpose of this study is to identify weaknesses and opportunities for improvement in the receivables management process. Using a qualitative descriptive approach based on secondary data from the audit report of the Audit Board of Indonesia (BPK), several major problems were found, including weaknesses in the information system, weak handling of problematic receivables, and inconsistencies in recording between units. The results of the analysis provide recommendations to improve the effectiveness and efficiency of long-term receivables management at LKPP
Pelatihan dan Pendampingan Pengelolaan Aset Wakaf Ramadhanti, Wita; Arofah, Triani; Wulandari, Ratu Ayu Sri; Rusmana, Oman; Indrayanto, Adi
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.
Technological innovation in Small and Medium Enterprises: A bibliometric analysis Budianto, Roni; Praptapa, Agung; Herwiyanti, Eliada; Puji, Puji; Suyono, Eko; Rusmana, Oman
Journal of Sustainable Tourism and Entrepreneurship Vol. 4 No. 1 (2022): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v4i1.1707

Abstract

Purpose: The objective of this study is to find out the development of SMEs in the digital era. Research Methodology:  The authors used the Scopus database and searched for articles containing keywords such as "technolog* innovation" AND smes OR "small and medium enterprises." The data were obtained from 1990 to 2023, with a total of 408 documents consisting of 295 articles, 20 book chapters, 67 conference papers, 8 conference reviews, 1 erratum, 1 note, 5 retracted documents, and 11 review documents. Results: The study found that the development of publications on technological innovation in SMEs experienced fluctuations, but tended to increase. The most productive source and the most impactful author were IEEE Transactions on Engineering and Management, and the majority of publications were conducted in collaboration with fellow authors from the same country. The most cited country was the United Kingdom, followed by Singapore and the United States. The topic that appeared most often in publications was related to technological innovation. Contributions: This study highlights the importance of technological innovation in SMEs and its impact on the economy.
The Revitalization Model Through the Implementation of Accounting Information System for Village Unit Cooperative in Banyumas Region, Indonesia Suyono, Eko; Rusmana, Oman; 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 ., 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 Pertiwi, Aulia Hilda Praptapa, Agung PUJI LESTARI Puji, Puji Purnamasari, Widya Nurrahmah Ratmono, Andrean Juli Rini Widianingsih, Rini Riswan Riswan Rizkiyaningsih, Wahyu Rizkiyaningsih, Wahyu Saffela, Nurika Indah SE, Warsidi Serra Ekowati Setyaningrum, Novi Tri Sukirman . Uswatun Hasanah Wita Ramadhanti Wulandari, Ratu Ayu Sri