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All Journal Jurnal Akuntansi & Auditing Indonesia The Spirit of Society Journal : International Journal of Society Development and Engagement Humaniora Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi Jurnal Visionary : Penelitian Dan Pengembangan Di Bidang Administrasi Pendidikan IJCIED JURNAL KESEHATAN YAMASI MAKASSAR Journal Pharmacy and Application of Computer Sciences E-JURNAL AKUNTANSI
Rusmin Rusmin
Universitas Teknologi Yogyakarta
Religion Humanities Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Medicine & Pharmacology Public Health Social Sciences Other

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Development of Student Worksheet on Materials Economy Based Problem Solving Pratita, Dewi; Barlian, Ikbal; Rusmin, Rusmin
Humaniora Vol 9, No 2 (2018): Humaniora
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/humaniora.v9i2.4562

Abstract

This research aimed to determine the validity, practicalities, and effectiveness development of student worksheet on materials economy based on problem solving for Junior High School students Yayasan Pendidikan Islam (YPI) Tunas Bangsa Palembang. This research was developed consisting of four stages; define, design, develop, and disseminate known as 4D development models. The instruments were the validation sheet, questionnaire, observation sheet, and test sheet. The research and development data consisted of the qualitativeand quantitative data. The qualitative data in the form of learning support facility, readability from the draft of student worksheet with problem-based instructions that were developed, and students’ response against using student worksheet with problem-based instructions. While the quantitative data was in the form of test results of student learning. Based on the results of this research, it concludes that the student developed worksheet with problem-based instruction is valid, practical, and effective, so it is very well used by the teacher as a supplement in teaching to complement the teaching materials in the learning process.
CORPORATE GOVERNANCE, SIZE AND FIRMS’ PERFORMANCE RUSMIN RUSMIN
Jurnal Bisnis dan Akuntansi Vol 14 No 1 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.588 KB) | DOI: 10.34208/jba.v14i1.116

Abstract

This study examines the performance of the entire population of Indonesian listed firms for years 2005 and 2006. The results show that Indonesian listed companies have a very low level of profit (as measured by ROA) of 3.73% and 20.70% of firms had losses with a larger percentage in the manufacturing sector. However, 58.48% of firms reported increase in profits from year 2005 to year 2006. This partly illustrates that these firms are still recovering from the Asian currency crisis. Regression analysis reveals that size of firm and levelof ownership concentration help predict performance. Larger firms with high ownership concentrated have higher profit levels. Interestingly, firm corporate governance attributes such as percentage of independentdirectors and independent of the audit committee were not significant predictors. This has significant implications for Indonesian companies since globally companies are moving towards a more regimentedcorporate governance structure to enhance firm productivity. Indonesian, similar to that of other developing countries seems to have a less effective system of corporate governance prompting calls for more directgovernment intervention especially between majority and minority shareholders.
AUDIT QUALIFICATIONS AND GOVERNANCE CHARACTERISTICS: AUSTRALIAN EVIDENCE Rusmin Rusmin
Jurnal Akuntansi dan Auditing Indonesia Vol. 16 No. 1 (2012)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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

Abstract

Penelitian ini memperluas penelitian sebelumnya yang menyelidiki hubungan antara mekanisme pemantauan tata kelola internal dan probabilitas menerima laporan audit yang berkualitas. Elemen tata kelola perusahaan yang dikaji diukur dengan menggunakan lima proksi yaitu: ukuran dewan direksi, independensi dewan direksi, ukuran komite audit, independensi komite audit dan frekuensi pertemuan komite audit. Analisis regresi logistik dilakukan untuk menguji hipotesis yang diajukan untuk penelitian ini. Menggunakan sampel dari 121 perusahaan manufaktur Australia yang terdaftar di Bursa Efek Australia (ASX), studi ini menambah semakin banyak literatur yang mendokumentasikan pentingnya dewan komisaris dan peran komite audit dalam pemantauan perilaku manajemen. Studi ini menemukan ukuran dewan komisaris yang lebih kecil tampaknya lebih efektif daripada ukuran dewan komisaris besar. Selain itu, independensi komite audit meningkatkan kualitas pelaporan keuangan untuk menerima opini audit yang jelas. Dalam kaitan dengan variabel kontrol, penelitian ini memberikan bukti bahwa Leverage dan ROI adalah variabel penting dalam menjelaskan kecenderungan auditor untuk memenuhi pendapat mereka. Khususnya, studi ini menemukan hubungan positif (negatif) dan sangat signifikan (pada p <0,01) antara kedua leverage (ROI) dan kemungkinan menerima laporan audit yang berkualitas. Hal ini memiliki implikasi yang signifikan bagi perusahaan yang bergerak menuju struktur tata kelola perusahaan untuk lebih meningkatkan kualitas pelaporan keuangan.Kata kunci: Opini audit yang berkualitas, mekanisme pengawasan tata kelola internal, perusahaan di Australia.
Effects of audit quality, culture value, and firm’ size on earnings reporting quality Rusmin Rusmin
Jurnal Akuntansi dan Auditing Indonesia Vol. 18 No. 1 (2014)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol18.iss1.art1

Abstract

Penelitian ini menguji hubungan antara kualitas audit, nilai budaya, ukuran perusahaan dan kualitas laba yang dilaporkan, dengan menggunakan 328 perusahaan transportasi sebagai sampel untuk periode 2004-2009 pada tujuh negara di Asia. Penelitian ini gagal menunjukkan bahwa auditor dalam grup “The Big 4” berfungsi sebagai penghambat praktik manajemen laba. Akan tetapi, bukti empiris menunjukkan bahwa perusahaan-perusahaan di negara-negara yang memiliki skor budaya “penghindaran ketidakpastian” yang tinggi cenderung memiliki tingkat manajemen laba yang rendah dan oleh karena itu laba yang dilaporkan memiliki kualitas yang tinggi. Hasil penelitian ini juga sangat mendukung hipotesis biaya politis yang berpendapat bahwa perusahaan-perusahaan yang lebih besar lebih menjadi perhatian publik dan aksi politik yang ada di dalamnya menunjukkan perilaku manajemen laba yang tidak begitu agresif.Kata Kunci: Kualitas audit, Budaya, Ukuran perusahaan, Kualitas pelaporan laba, Perusahaan transportasi.
Pengaruh Kepemilikan Keluarga dan Tata Kelola Perusahaan Terhadap Praktik Manajemen Laba Wulan Wanda; Zulhawati Zulhawati; Rusmin Rusmin; Emita W. Astami
Jurnal Akuntansi dan Bisnis Vol 22, No 1 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i1.700

Abstract

Transparency and quality of financial reporting are important factors to be relevant for decision making. This study examines the effect of family ownership and corporate governance on earnings management practices. Our sample focuses on non-financial firms with predominantly family ownership listed on the Indonesia Stock Exchange for the financial year of 2017-2019. The study reveals that family ownership and the presence of an audit committee associate with decreasing earnings management practices. Our additional analyzes confirm both expropriation and monitoring effects of family ownership on earnings management. Up to a certain level of ownership, family management tends to engineer earnings reporting for personal or group benefit. However, when ownership is quite dominant, family members carry out their supervisory function properly and encourage management to take actions and decisions in line with the interests of the company and other stakeholders. The implication of this research is that share ownership by family members needs to be encouraged, even though the policy-making authority still regulates the maximum limit of ownership to avoid very dominant power. Transparansi dan kualitas pelaporan keuangan merupakan faktor penting agar informasi keuangan relevan untuk pengambilan keputusan. Penelitian ini menguji pengaruh kepemilikan keluarga dan tata kelola perusahaan terhadap praktik manajemen laba. Sampel kami fokus pada perusahaan non-keuangan dengan dominasi kepemilikan keluarga yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Hasil penelitian menunjukkan kepemilikan keluarga dan jumlah anggota komite audit mampu mengurangi praktik manajemen laba. Analisa tambahan mengkonfirmasi baik expropriation maupun monitoring effects kepemilikan keluarga terhadap manajemen laba. Sampai dengan tingkat kepemilikan tertentu, manajemen keluarga cenderung merekayasa pelaporan laba untuk keuntungan pribadi atau kelompok. Namun, ketika kepemilikan cukup dominan, anggota keluarga melaksanakan fungsi pengawasan secara baik dan mendorong manajemen mengambil tindakan serta keputusan sejalan dengan kepentingan perusahaan dan pemangku kepentingan lain. Implikasi penelitian ini bahwa kepemilikan saham oleh anggota keluarga perlu didorong, meskipun otoritas pembuat kebijakan tetap mengatur batas maksimum kepemilikan untuk menghindari kekuasaan yang sangat dominan.
Implementation of Inclusivism Values in Religious Education Learning to Build Human Solidarity at Karuna Dipa High School, Palu Rusmin, Rusmin; Hamka, Hamka; Ahmad Syahid
INTERNATIONAL JOURNAL OF CONTEMPORARY ISLAMIC EDUCATION Vol 6 No 1 (2024): International Journal of Contemporary Islamic Education
Publisher : Department of Islamic Education, Postgraduate Program Univercity for Islamic Studies Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/ijcied.Vol6.Iss1.85

Abstract

This research examines the implementation of inclusivism values ​​in religious education learning to build humanitarian solidarity at Karuna Dipa High School, Palu. This research uses qualitative methods, and data is collected through observation, in-depth interviews, and analysis of written documents. The data analysis techniques used are data reduction, presentation, and verification. The research results show that: First, the values ​​of inclusivism are the basic principles at Karuna Dipa High School Palu, namely Inclusive (open) values, tolerance values, mutual help values, justice values, and brotherhood values ​​(humanism). Second, the implementation of inclusivist values ​​in religious education learning at Karuna Dipa Palu High School follows the inclusive religious education learning model from Jack L. Seymour and Tabita K. Cristiani, namely the "beyond the wall" learning model through several integration efforts, namely: 1) Integrated into the Vision and Mission of Karuna Dipa High School Palu, namely "Achievement, Personality and Competitiveness." 2) Integrated into existing religious education learning materials. 3) Integrated in extracurricular activities. 4) Integrated religious holiday celebration activities. Third, the significance of inclusivism in building human solidarity at Karuna Dipa High School in Palu is the following: 1) Building social solidarity between students with different beliefs. 2) Building an attitude of mutual trust in all elements of the school so that a sense of brotherhood is created between students, educators, and the Karuna Dipa Palu Foundation. 3) Forming a competitive spirit with noble moral character in Karuna Dipa High School students.
UJI AKTIVITAS SABUN PEMBERSIH KEWANITAAN EKSTRAK DAUN SENDOK (Plantago Major L.) TERHADAP Candida Albicans Rusmin, Rusmin
Jurnal Kesehatan Yamasi Makassar Vol. 7 No. 1 (2023): Jurnal Kesehatan
Publisher : Akademi Farmasi Yamasi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (824.613 KB) | DOI: 10.59060/jurkes.v7i1.256

Abstract

Abstrak. Daun sendok (Plantago Major L) merupakan tanaman yang dianggap gulma oleh masyarakat yang diketahui mengandung senyawa flavonoid, saponin, alkaloid, tanin dan fenol sebagai antijamur. Penelitian ini bertujuan untuk mengetahui aktivitas Uji Aktivitas Sabun Pembersih Kewanitaan Ekstrak Daun Sendok (Plantago Major L.) Terhadap Jamur Candida albicans. Metode yang digunakan adalah metode difusi cakram (paper disk) dengan menggunakan 3 cawan petri dimana setiap cawan terdapat 4 paper disk yang diberikan kontrol negatif, sabun ekstrak daun sendok konsentrasi 1% b/v, sabun ekstrak daun sendok konsentrasi 2% b/v dan kontrol positif. Hasil dari penelitian yang dilakukan pada pengujian aktivitas sabun pembersih kewanitaan ekstrak daun sendok (Plantago Major L.) sebagai antijamur yaitu didapatkan hasil penelitian dari sabun ekstrak daun sendok menggunakan konsentrasi 1% b/v dan 2% b/v yaitu tidak dapat menghambat pertumbuhan Candida albicans
FORMULASI DAN UJI AKTIVITAS ANTI JAMUR OBAT KUMUR EKSTRAK SARANG SEMUT (Myrmecodia platyrae) TERHADAP JAMUR Candida Albicans Rusmin, Rusmin
Jurnal Kesehatan Yamasi Makassar Vol. 7 No. 2 (2023): Jurnal Kesehatan
Publisher : Akademi Farmasi Yamasi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59060/jurkes.v7i2.295

Abstract

Abstract. This study aims to make a mouthwash formula from ant nest extract (Myrmecodia platyrae) using various extract concentrations of 5%w/v, 10% w/v and 15% w/v. The research design used was laboratory experimental. In this study, ant nest extract was formulated into a mouthwash with a concentration of F1 5% w/v, F2 10% w/v and F3 15% w/v and then activity was tested against Candida albicans using the paper disk method. Physical stability tests for mouthwash preparations using ant nest extract included organoleptic tests, pH tests, homogeneity tests, and stability tests as well as phytochemical screening tests. Based on the results of the study obtained from ant nest extract mouthwash inhibition zone which was produced during the incubation period of 1 x 24 hours F1 10.40 mm, F2 11.32 mm, F3 11.88 mm, positive control 14.67 and during the incubation period 2 x 24 hours obtained F1 11.34 mm, F2 12.02 mm, F3 12.91, positive control 26.44 indicating an inhibitory effect on the growth of Candida albicans
UJI ANGKA KAPANG KHAMIR DAN ANGKA LEMPENG TOTAL PADA WEDANG UWUH YANG DIKOMBINASIKAN DENGAN BUAH MAHKOTA DEWA (Phaleria macrocarpa L.) Rusmin, Rusmin; Taufiq
Jurnal Kesehatan Yamasi Makassar Vol. 8 No. 1 (2024): Jurnal Kesehatan
Publisher : Akademi Farmasi Yamasi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59060/jurkes.v8i1.312

Abstract

Abstrak. Penelitian ini bertujuan untuk mengetahui angka kapang khamir dan angka lempeng total pada wedang uwuh yang dikombinasikan dengan buah mahkota dewa. Desain penelitian yang digunakan adalah eksperimental laboratorium yang dilaksanakan di Laboratorium Mikrobiologi Akademi Farmasi Yamasi Makassar. Penelitian ini menggunakan wedang uwuh yang dikombinasikan dengan buah mahkota dewa yang diuji terhadap angka kapang khamir dan angka lempeng total sebagai parameter persyaratan mutu obat tradisional di Indonesia. Pengujian dilakukan selama 2 pekan yang dimana angka pencatatan angka kapang khamir dilihat pada hari ke lima, dan angka lempeng total dilihat pada hari ke tiga di setiap pekannya. Hasil penelitian menunjukkan bahwa pada uji angka kapang khamir, pekan pertama pada pengenceran 10-4 sejumlah 2 x 104, dan pada pekan kedua pengenceran 10-4 sejumlah <10. Sedangkan pada uji angka lempeng total, pekan pertama pada pengenceran 10-6 sejumlah <10, dan pada pekan kedua pengenceran 10-6 sejumlah 6 x 105. Setelah dilakukan standarisasi terhadap peraturan BPOM no 12 tahun 2014 disimpulkan bahwa sediaan wedang uwuh yang dikombinasikan dengan buah mahkota dewa aman untuk dikonsumsi pada parameter angka kapang khamir dan angka lempeng total. Kata Kunci : Wedang uwuh Mahkota dewa , Angka kapang khamir Angka lempeng total
FORMULASI DAN UJI STABILITAS FISIK SEDIAAN MASKER GEL PEEL-OFF EKSTRAK ETANOL DAUN BAYAM MERAH (Amaranthus Tricolor L.) DENGAN BASIS POLIVINIL ALKOHOL Rusmin, Rusmin
Jurnal Kesehatan Yamasi Makassar Vol. 8 No. 2 (2024): Jurnal Kesehatan
Publisher : Akademi Farmasi Yamasi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59060/jurkes.v8i2.346

Abstract

Abstract. The purpose this study was to determine the effect of variations in PVA concentration on the physical characteristics of the peel off gel mask preparation and to determine the concentration of PVA in the peel off gel mask preparation of red spinach leaf extract which can provide good physical characteristics. Red spinach leaves contain flavonoid compounds, saponins and tannins which have antioksidant effect on the skin. Red spinach leaves extract was prepared in a peel off gel mask preparation by varying the concentration of PVA. PVA plays role in the formulation of peel off gel masks because it has adhesive properties. The concentrations of PVA used was 10% b/b, 13% b/b and 16% b/b. Extraction of red spinach leaves was obtained by remaceration method using 96% ethanol as solvent. The physical characteristic tests, drying time test, stability tests, and viscosity tests. Based on the statistical results of One Way Anova the physical characteristics of the peel off gel mask preparation including pH, spread ability, viscosity and drying time, there was a significant difference of 0,000 (sig<0,05). The concentration of PVA in the peel off gel mask preparation of purple leaf extract which can provide good physical characteristics is the concentration of PVA at 13%.
Co-Authors Agus Setyadi Agustini, Evaliani Ahmad Syahid Alistair M. Brown, Alistair M. Bambang Moertono Setiawan Dahirin, Dahirin Emita Wahyu Astami Greg Tower, Greg Hafid, Muliana Hamka Hamka, Hamka Hariani, Lia Hidayatullah, M Rizki Ikbal Barlian, Ikbal Iqbal, Ahmad Kurniawan, Paga Marleno, Risma Melly Suryani, Melly Mulya, Bayu Cahyadi Nurinayah, Nurinayah Nurlailah Nurlailah, Nurlailah Oetomo, Wateno Putra, Deni Ramdhan, Akmal Shofiah, Robiatun Taufiq Umi Alvianti Valensi, Devy Wulan Wanda Zulhawati