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All Journal Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan MIX : Jurnal Ilmiah Manajemen Hibualamo : Seri Ilmu-Ilmu Sosial dan Kependidikan EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Ilmiah Wahana Pendidikan Nusantara Hasana Journal Da'watuna: Journal of Communication and Islamic Broadcasting juremi: jurnal riset ekonomi Akuntansi'45 Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Kendali Akuntansi JER
Rusman Soleman, Rusman
Fakultas Ekonomi, Universitas Khairun Ternate
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, KUALITAS SISTEM PENGENDALIAN INTERN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH Soleman, Risky; Soleman, Rusman; Zainuddin, Zainuddin
Hibualamo : Seri Ilmu-Ilmu Sosial dan Kependidikan Vol 3 No 1 (2019): Jurnal Hibualamo Seri Ilmu Sosial dan Kependidikan
Publisher : LPPM Universitas Hein Namotemo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.805 KB)

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai akuntabilitas kinerja instansi pemerintah dengan melihat penerapan sistem akuntansi pemerintah daerah, kualitas sistem pengendalian intern dan pemanfaatan teknologi informasi. Data yang digunakan dalam penelitian ini adalah data primer dengan sampel pegawai tetap Inspektorat Provinsi Maluku Utara sebanyak 83 pegawai inspektorat dengan menggunakan metode sampel jenuh. Analisis data dalam penelitian ini menggunakan Analisis regresi berganda dengan menggunakan program SPSS versi 24.0. Hasil penelitian ini adalah sebagai berikut: (1) Penerapan Sistem Akuntansi Pemerintah Daerah tidak berpengaruh terhadap Akuntabilitas Kinerja Instansi Pemerintah, (2) Kualitas Sistem Pengendalian Intern berpengaruh positif dan signifikan terhadap Akuntabilitas Kinerja Instansi Pemerintah, (3) Pemanfaatan Teknologi Informasi berpengaruh positif dan signifikan terhadap Akuntabilitas Kinerja Instansi Pemerintah.
KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT LEVERAGE Rusman Soleman
Jurnal Keuangan dan Perbankan Vol 12, No 3 (2008): September 2008
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (167.561 KB) | DOI: 10.26905/jkdp.v12i3.903

Abstract

The objective of this research was to identify the effect of firm characteristics (firmsize, and asset growth, and profitability) simultaneously and individually on leverage rate atpublic firm of manufacturer sector listed in Indonesia Stock Exchange (BEI). This research wereexplanatory research, was done by survey method on public firm of manufacturer sector listedin Jakarta Stock Exchange (BEJ). The minimal samples were taken in the amount of 35 firmfrom population amount of 157 which calculated base on Yamane method for cross sectiondata in the year at 2003 2005. Based on multiple regression model of analysis, the resultsshowed that firm characteristics (firm size, and asset growth, and profitability) simultaneouslyand individually have influence on leverage rate at public firm of manufacturer sector listed inIndonesia Stock Exchange (BEI).
Pengaruh Penganggaran Partisipatif terhadap Kinerja Manajerial dengan Budaya Organisasi dan Gaya Kepemimpinan sebagai Variabel Moderating Rusman Soleman
Jurnal Siasat Bisnis Vol. 16 No. 1 (2012)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk mengukur pengaruh interaksi penganggaran partisipatif dengan budaya organisasi dan gaya kepemimpinan terhadap kinerja manajerial secara simultan dan interaksi penganggaran partisipatif dengan budaya organisasi terhadap kinerja manajerial serta interaksi penganggaran partisipatif dengan gaya kepemimpinan terhadap kinerja manajerial secara parsial. Penelitian ini menggunakan metode deskriptif analitis dan untuk menguji hipotesis digunakan analisis MRA (Moderating Regression Anlysis). Survey dilakukan pada 144 aparatur yang terlibat dalam proses penyusunan anggaran pada Pemerintah Daerah. Hasil penelitian ini menunjukkan bahwa interaksi penganggaran partisipatif dengan budaya organisasi dan gaya kepemimpinan terhadap kinerja manajerial berhubungan positif. selanjutnya interaksi penganggaran partisipatif dan budaya organisasi berpengaruh negatif terhadap kinerja manajerial, sementara interaksi penganggaran partisipatif dengan gaya kepemimpinan berpengaruh positif terhadap kinerja manajerial.Kata Kunci: Penganggaran Partisipatif, Budaya Organisasi, Gaya Kepemimpinan dan Kinerja Manajerial.
PENGARUH PENGENDALIAN INTERNAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PEN CEGAHAN FRAUD Rusman Soleman
Jurnal Akuntansi dan Auditing Indonesia Vol. 17 No. 1 (2013)
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.vol17.iss1.art5

Abstract

Tujuan penelitian ini adalah mengetahui pengaruh pengendalian internal dan good corporate governance terhadap pencegahan fraud. Terdapat 72 SKPD Pemerintah Daerah Provinsi Maluku Utara yang dijadikan unit penelitian dan sampel yang dijadikan sebagai responden adalah sebanyak 144 orang dengan menggunakan purposive non random sampling. Data diperoleh dari hasil wawancara dengan menggunakan kuesioner. Analisis faktor konfirmatori menunjukan indikator X1, X2, dan Y memiliki validitas dan reliabilitas yang baik. Hasil penelitian ini menunjukkan: 1) Pengendalian internal berpengaruh positif terhadap pencegahan fraud; 2) Pengendalian internal berpengaruh positif terhadap Good Corporate Governance, dan 3) Good Corporate Governance berpengaruh positif terhadap pencegahan fraud. Karena itu, penelitian ini mengusulkan kepada Pemerintah Provinsi Maluku Utara di seluruh Kabupaten/kota mendesain sistem pengendalian internal secara komprehensip agar dapat mencegah terjadinya fraud, dan pimpinan harus menetapkan prioritas, mengkoordinasikan strategi dan mengkomunikasikannya ke seluruh manajemen dan staf.Kata Kunci: Pengendalian Internal, Good Corporate Governance, dan Pencegahan Fraud.
Analisis Kinerja Keuangan Pada Perusahaan Daerah Air Minum (PDAM) Kabupaten Pulau Morotai Jamiludin Hasan; Rusman Soleman; Hartaty Hadady
Jurnal Ilmiah Wahana Pendidikan Vol 7 No 6 (2021): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.368 KB) | DOI: 10.5281/zenodo.5610442

Abstract

The purpose of this research is to determine and analyze the financial performance of PDAM Kabupaten Pulau Morotai using financial ratio analysis based on liquidity ratios, activity ratios, solvency ratios, and profitability ratios. In addition to the financial ratio analysis, the researcher interviewed several key informants. The balance sheet and income statement PDAM are secondary data, while interviews with informants are primary data. The findings of the financial ratio analysis research at PDAM Pulau Morotai Regency are based on liquidity ratios seen from the Current Ratio in 2017-2019; the company's condition is in a deficit, the Fast Ratio in 2015-2019 is in good condition, and the cash ratio is relatively poor. When viewed from asset turnover ratio and total asset turnover, the company's condition in 2015-2019 was not good because the turnover obtained was only one time. When viewed from the Debt Ratio (debt ratio), the company's condition in 2015-2019 is quite good because it can pay all of its debts. The company's capital is greater than the company's debt, primarily the company's debt is 20%, and the company's capital is 80%. When viewed from the Operating Income in 2015-2019, the financial ratio indicates that the company's condition is not stable because the profit generated is a deficit. ROA from 2015 to 2019. The company's situation is problematic because risks offset the profits generated. ROE is also in a horrible state. According to the findings of this study, PDAM Morotai Island Regency is less stable in financial performance when viewed from the profitability ratios, risky when viewed from the company's activity ratio, average in financial performance when viewed from the company's solvency ratio, and finally good in financial performance when viewed from the PDAM Morotai Island Regency's PDAM Morotai Island Regency's PDAM Morotai Island Regency's PDAM.
The Effect of Learning Organization, Work Engagement, Work Motivation, and Work Stress on Innovative Work Behavior: Work Motivation and Work Stress as Mediation and Moderation Adnan Rajak; Rusman Soleman
MIX: JURNAL ILMIAH MANAJEMEN Vol 12, No 2 (2022): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2022.v12i2.003

Abstract

Objective: This study uses a quantitative approach or post-positivism, which is looking at the influence between variables. Therefore, the main problems in this study are: Does learning organization, work engagement, work motivation, and work stress affect innovative work behavior, how is the learning organization, and work stress on work engagement, how learning organization affects work motivation, how work motivation and work engagement mediate the relationship between learning organization and Innovative Work Behavior, and the relationship between work stress and Innovative Work Behavior, and how work engagement moderates the relationship between work engagement and Innovative Work Behavior and the relationship between learning organization and Innovative Work Behavior. Methodology: The analytical model used are Structural Equation Modeling and SMART PLS (Partial Least Square) as tools for the statistical test. Data collection tools used are questionnaires and interviews, and the number of respondents was 84 civil servants. Finding: Based on the results of hypothesis testing using Smart PLS, it shows that, H1, H2, H4, and H6 are acceptable, because the t table value is greater than the calculated t value, or has an alpha (α) value smaller than 5%. Whereas   H3, H5, and H7 cannot be accepted (rejected), because the value is greater than 5%.Conclusion: The results showed that: (1) Learning organization had a positive and significant effect on Innovative Work Behavior, and work motivation but had no effect on work engagement, (2) Work engagement has an effect on Innovative Work Behavior), (3) Work motivation has no effect on Innovative Work Behavior, (4) Work stress has a positive and significant effect on Innovative Work Behavior but has no effect on work engagement, (5) Work motivation fully mediates the relationship between learning organization and Innovative Work Behavior, (6) Work engagement fully mediates the relationship/influence of learning organization and work stress on Innovative Work Behavior, and (7) Work motivation does not moderate the relationship or influence of learning organization and work engagement on Innovative Work Behavior.
Optimalisasi Pemungutan Retribusi Pelayanan Parkir Di Tepi Jalan Umum Oleh Dinas Perhubungan Kota Ternate Nisma Ode; Rusman Soleman; Hartaty Hadady
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1023

Abstract

This study aims to find out how the implementation of the collection of parking fees on public roads by the Department of Transportation of the City of Ternate, as well as knowing and analyzing the inhibiting factors for optimizing parking fees on public roads, and knowing what efforts are being made to overcome the inhibiting factors for optimizing parking fees. on the edge of a public road by the Department of Transportation of the City of Ternate. This study uses a qualitative-descriptive research method. Data collection techniques were carried out by participatory observation, in-depth interviews, and documentation. The results showed that the optimization of the collection of parking service fees on the edge of public roads by the Department of Transportation of the City of Ternate encountered obstacles in its implementation, namely: different revenue targets, lack of human resources for officers, manual collection system, limited infrastructure facilities, and regulations that have not adapted to developments. Based on this, it can be said that the levy collection process has been carried out, but has not run optimally as it should.
Analysis of the Effect of Regional Original Income and Balanced Funds on Regional Financial Independence in North Maluku Province Local Governments Hostaf Prio Da Gama; Rusman Soleman; Hartaty Hadady
Jurnal Economic Resource Vol. 5 No. 1 (2022): March-October
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v5i1.232

Abstract

This study aims to determine and analyze the effect of regional original income and balancing funds on regional financial independence in regional governments in North Maluku Province. The sample in this study used a purposive sampling method. Based on the sample selection with the criteria, 11 local governments in North Maluku Province or 55 observation units were selected within a period of 5 years. The analytical method used in this research is panel data analysis. The results of the study show that regional original income has a significant positive effect on regional financial independence and the balancing fund has a significant negative effect on regional financial independence in each local government in North Maluku Province.
Pengaruh Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) Terhadap Efektivitas, Kinerja Pengguna Dan Dampak Pada Kualitas Laporan Keuangan Balai Guru Penggerak Indonesia Timur Rinna Rinna; Rusman Soleman; Suwito Suwito
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.2004

Abstract

The purpose of this study is to determine the effect of the implementation of institution-level financial application systems on effectiveness, user performance and impact on the quality of financial statements. This type of research uses causal explanatory research methods with a quantitative approach. The data collection technique in this study was carried out by distributing questionnaires in the form of google forms with a 5-point likert scale. The analysis tool used in this study used SmartPLS. The results of this study show that: 1). The implementation of SAKTI affects user effectiveness; 2). The implementation of SAKTI affects user performance; 3). The implementation of SAKTI does not affect the quality of financial statements; 4). User effectiveness affects the quality of financial statements; 5). User performance has no effect on the quality of financial statements.
Analisis Cost Volume Profit Sebagai Dasar Perencanaan Laba Yang Diharapkan Yunda Kusumaningayu; Rusman Soleman; Rizky Wahyu Utami Ohorella
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 3 No. 1 (2024): Maret : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v3i1.2171

Abstract

Cost Volume Profit Analysis as a Basis for Expected Profit Planning (Case Study of Privately Owned Business "Ifamoy Home Industri"). Under the guidance of A company needs profit planning to help management determine the level of profit it wants to obtain, with Cost Volume Profit analysis which focuses on various factors that influence changes in profit components at the Ifamoy Home Industry company. This research aims to determine the application of Cost Volume Profit Analysis in the Ifamoy Home Industry. This research uses descriptive research. The data collection technique used is the Observation and Documentation Technique on existing income data at Ifamoy Home Industry. The results of this research show that the Total Calculation Profit is IDR. 828,000,0000.00, with a total Contribution Margin of IDR. 1,670,000,000 with a ratio of 0.8%, with a Total Break Even Point of Rp. 512,000,000, with a total margin of safety of Rp. 1,568,000,000, with a ratio of 75%, with profit planning to increase by (20%) in 2023 resulting in a profit of Rp. 2,508,200,000.
Co-Authors Adnan Rajak, Adnan Aldo, Rahbila Ando, Rahbila Hartaty Hadady Hartaty Hadady Hostaf Prio Da Gama Jamiludin Hasan Kasim Sinen Mahardika Catur Putriwana Malik Nabila Y. Ahmad Nisma Ode Rinna Rinna Rizky Wahyu Utami Ohorella Serli Rusli Sinen, Kasim Soleman, Risky Sumardin, Hervina SUWITO SUWITO Tri Ayu Yulianti Kotta Yunda Kusumaningayu Zainuddin, Zainuddin Zamzam, Irfan