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Rusmianto Rusmianto
Politeknik Negeri Lampung
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Pengembangan Model Good Governance Pemerintahan Desa Melalui Penguatan Peran Badan Permusyawaratan Desa di Kecamatan Way Sulan Kabupaten Lampung Selatan Rusmianto Rusmianto; Maryani Maryani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10i2.2211

Abstract

The purpose of this study is to develop a model of village good governance through strengthening the role of the Village Consultative Body (BPD). This study uses a research and development method developed by Borg (2003) which was carried out over seven months of activities covering the stage of model development, based on data obtained through preliminary research and information gathering, designing initial models, conducting trials and validating expert teams, revising models, and producing good governance models of village governance through strengthening the role of the Village Consultative Body. The village government Good Governance model has been successfully developed through the strengthening of the Village Consultative Body (BPD) which has 4 stages, namely: the preparatory stage, the analysis phase, the implementation and implementation stage, and the reporting and output stages. The preparation phase has 3 stages starting from the selection and determination of the members of the Village Consultative Body (BPD), the orientation of the elected Village Consultative Body (BPD), and the preparation of the annual work plan of the Village Consultative Body (BPD). The analysis phase is carried out through musdes. The implementation and implementation stages have 2 stages. Starting from the discussion and ratification of village regulations, and the implementation and implementation of village regulations.
Pengaruh Perencanaan Pajak, Ukuran Perusahaan, Dan Return On Asset Terhadap Manajemen Laba (Studi Kasus Pada Perusahaan Subsektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2020) Anisya Fitri Sofyanti; Rusmianto Rusmianto; Maryani Maryani
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 11, No 1 (2022): Kinerja dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v11i1.5998

Abstract

this study purpose to determine the effect of tax planning, firm size, and return on assets on earnings management. The population in this research is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020 with a total population of 28 companies. Sampling using the purposive sampling method, namely the selection of samples with certain criteria and obtained 13 companies that meet the criteria. The method of collecting data is through secondary data documentation in the form of annual reports of companies in the food and beverage sub-sector obtained from downloading financial reports published by www.idx.co.id. The analytical tool used is multiple linear regression with hypothesis testing, namely the F-test, T-test, and the coefficient of determination (R2) using the SPSS.V.22. Program. The results showed that partially and simultaneously Tax Planning, Firm Size, and Return On Assets had no effect on Earnings Management.Keyword : tax planning, firm size, return on asset, earning management
Pengaruh Partisipasi Masyarakat Dan Transparansi Kebijakan Terhadap Hubungan Antara Pengetahuan Badan Permusyawaratan Desa (Bpd) Tentang Anggaran Dengan Pengawasan Keuangan Desa Rusmianto Rusmianto; Maryani Maryani; Arif Makhsun
Jurnal Ilmiah ESAI Vol 12 No 1 (2018)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v12i1.1088

Abstract

The objective of this study is to know: (1) the influence of BPD Knowledge on budgets onvillage financial oversight (APBDesa); (2) the influence of interaction of Communityparticipation on the relationship between knowledge of BPD on budget and village financialoversight (APBDesa); (3) The Influence of Public Policy Transparency Interaction on therelationship between knowledge of BPD on budgets and village financial oversight(APBDesa) and (4) Influence of BPD Knowledge interaction on budget, communityparticipation, and transparency of public policy towards village financial oversight(APBDesa). This research was conducted by using the members of the Village ConsultativeBoard (BPD) villages in Waysulan Sub-district, South Lampung Regency (8 Villages) as itsobject. The hypothesis in this research was tested by using multiple analysis (multipleregression). The data processing is done with the help of SPSS statistical application.Hypothesis testing performed after multiple regression models are used free of violation ofclassical assumptions, so that the test results can be interpreted appropriately. Theconclusions can be drawn is that the knowledge of village consultative bodies (BPD) has asignificant positive effect on the level of village financial oversight, while publicparticipation, accountability, and transparency of public policy do not affect the relationshipbetween the knowledge of members of village consultative bodies (BPD) these threevariables (public participation, accountability, and transparency of public policy) directlyaffect the level of oversight of village financial management.
Metode Nilai Jual Relatif Sebagai Dasar Penentuan Harga Pokok Produk Bersama Megawati Megawati; Maryani Maryani; Rusmianto Rusmianto
Jurnal Ilmiah ESAI Vol 12 No 1 (2018)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v12i1.1090

Abstract

The objective of this study is to know: (1) the influence of BPD Knowledge on budgets onvillage financial oversight (APBDesa); (2) the influence of interaction of Communityparticipation on the relationship between knowledge of BPD on budget and village financialoversight (APBDesa); (3) The Influence of Public Policy Transparency Interaction on therelationship between knowledge of BPD on budgets and village financial oversight (APBDesa)and (4) Influence of BPD Knowledge interaction on budget, community participation, andtransparency of public policy towards village financial oversight (APBDesa). This research wasconducted by using the members of the Village Consultative Board (BPD) villages in WaysulanSub-district, South Lampung Regency (8 Villages) as its object. The hypothesis in this researchwas tested by using multiple analysis (multiple regression). The data processing is done withthe help of SPSS statistical application. Hypothesis testing performed after multiple regressionmodels are used free of violation of classical assumptions, so that the test results can beinterpreted appropriately. The conclusions can be drawn is that the knowledge of villageconsultative bodies (BPD) has a significant positive effect on the level of village financialoversight, while public participation, accountability, and transparency of public policy do notaffect the relationship between the knowledge of members of village consultative bodies (BPD)these three variables (public participation, accountability, and transparency of public policy)directly affect the level of oversight of village financial management
Metode Nilai Jual Relatif Sebagai Dasar Penentuan Harga Pokok Produk Bersama Megawati Megawati; Maryani Maryani; Rusmianto Rusmianto
Jurnal Ilmiah ESAI Vol 12 No 1 (2018)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v12i1.1103

Abstract

The objective of this study is to know: (1) the influence of BPD Knowledge on budgets on village financial oversight (APBDesa); (2) the influence of interaction of Community participation on the relationship between knowledge of BPD on budget and village financial oversight (APBDesa); (3) The Influence of Public Policy Transparency Interaction on the relationship between knowledge of BPD on budgets and village financial oversight (APBDesa) and (4) Influence of BPD Knowledge interaction on budget, community participation, and transparency of public policy towards village financial oversight (APBDesa). This research was conducted by using the members of the Village Consultative Board (BPD) villages in Waysulan Sub-district, South Lampung Regency (8 Villages) as its object. The hypothesis in this research was tested by using multiple analysis (multiple regression).  The data processing is done with the help of SPSS statistical application. Hypothesis testing performed after multiple regression models are used free of violation of classical assumptions, so that the test results can be interpreted appropriately. The conclusions can be drawn is that the knowledge of village consultative bodies (BPD) has a significant positive effect on the level of village financial oversight, while public participation, accountability, and transparency of public policy do not affect the relationship between the knowledge of members of village consultative bodies (BPD) these three variables (public participation, accountability, and transparency of public policy) directly affect the level of oversight of village financial management.Key words: Village Consultative Board (BPD), Participation, Knowledge of BPD, Village  financial supervision, Transparency.
Pegadaian Syariah dalam Tinjauan Konseptual Nurmala Nurmala; Damayanti Damayanti; Rusmianto Rusmianto
Jurnal Ilmiah ESAI Vol 4 No 2 (2010)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v4i2.1336

Abstract

This review discusses what sharia pawnshop is and its legal basis, therefore this review can be used as reference and give satisfaction for those who will have transaction in sharia pawnshop. Further, people will choose sharia pawnshop as trusted financial institution to increase their prosperity.Key words : Sharia Pownshop
Determinan Kulitas Laba di Indonesia Studi Empiris pada Perusahaan yang Mempublik di Bursa Efek Indonesia Rusmianto Rusmianto; Irawan Irawan
Jurnal Ilmiah ESAI Vol 10 No 1 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i1.1349

Abstract

This study aims to examine empirically the effect of state ownership, gender, dividend policy, the company characteristics (size, leverage, profitability) and the mechanisms of corporate governance (managerial ownership and independent commissioner) to the quality of their earnings. Earnings quality proxies used in this study are as follow. The first proxy is discretionary accruals which are calculated by using modified Jones model. The second and third proxy based on the mapping of accruals into cash flow using models and Dichev Dechow in the form of accruals quality. The fourth proxy is based on market-based measurement that captures the ability of income to explain the variation in returns. The results showed that there is no difference between the earnings quality of State-Owned Enterprises (SOEs) and private companies. Keywords: Quality of Earnings, Ownership State, Gender, Dividends, characteristics of the company, corporate governance
Keakuratan Metode Black Bunch Count (Bbc) dalam Estimasi Produksi Tandan Buah Segar (Tbs) pada PT Gawi Bahandep Sawit Mekar Rizkya Ramadha Putri; Rusmianto Rusmianto; Arif Makhsun
Jurnal Ilmiah ESAI Vol 14 No 2 (2020)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v14i2.2391

Abstract

The BBC method used by the corporation does not show a good level of accuracy so there is still a difference (difference) in the bbc's TBS production output with the actual production results that occur (realization) during harvest. The purpose of this final task is to find out the accuracy of the BBC methods in the period January, February, March and April used by PT GBSM.  The data analysis method used in this study is comparative analysis with the analysis tool, the Paired Sample T-test. The sampling technique in this study is a Stratified Random Sampling technique with samples taken amounting to 144 samples consisting of 10 afdeling in PT GBSM Estate 2.  The results of this study stated that in January and February the BBC method was inaccurate in estimating TBS production results at PT GBSM, while in March and April the BBC method was accurate in estimating TBS production results in PT GBSM.  
Audit Aset Tetap pada PT. ABC Febriani Febriani; Damayanti Damayanti; Rusmianto Rusmianto
Jurnal Ilmiah ESAI Vol 15 No 2 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i2.2401

Abstract

This paper is about the calculation of depreciation of fixed assets by PT ABC and kap kh auditors in the period 2019, which aims to explain the audit procedures on fixed assets of PT ABC by kap kh auditors, explain the findings of the audit of fixed assets of PT ABC, mention adjustments to the findings of the audit of permanent assets of PT ABC, and explain the impact of the audit findings on the financial statements on PT ABC period 2019.  The data source used is secondary data. The data collection technique used is a documentation method. The data analysis method used is the quantitative analysis method. At the time of the audit of PT ABC's fixed assets by implementing audit procedures, there was a difference in depreciation calculation between PT ABC and kap kh auditors. Based on that, adjustment / journal correction is carried out. The difference and adjustment will have an impact on the financial statements, namely the increase in the total financial position statement and the total comprehensive income statement on the income statement of PT ABC for the period 2019.  
Pengaruh CAR, LDR, BOPO dan NPL terhadap ROA pada Sektor Perbankan di Bursa Efek Indonesia Periode 2018-2019 Ahmad Rafinur; Artie Arditha; Rusmianto Rusmianto
Jurnal Ilmiah ESAI Vol 17 No 1 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v17i1.2630

Abstract

This study aims to determine the effect of CAR, LDR, BOPO and NPL on ROA in the banking sector in the Indonesian stock exchange. Using Purposive Sampling method, involving 2018-2019 periods, the current research obtained 33 companies that meet the criteria, so the total number of samples is 66 company financial reports. The method of data collection is through secondary data documentation obtained from downloading financial reports published by www.idx.co.id. The results of this study indicate that CAR and NPL have no effect on ROA, while LDR, BOPO have effects on ROA. And  CAR, LDR, BOPO and NPL collectively affect ROA
Co-Authors Ahmad Rafinur Anisya Fitri Sofyanti Arif Makhsun Artie Arditha Damayanti Febriani Febriani Irawan Irawan Maryani Maryani Megawati Megawati Nurmala Nurmala Rizkya Ramadha Putri Wahyu Gustina