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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 BENING 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 El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JER Journal of Ekonomics, Finance, and Management Studies
Rusman Soleman, Rusman
Fakultas Ekonomi, Universitas Khairun Ternate
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Pengaruh Kompetensi Aparatur Desa Dan Gaya Kepemimpinan Terhadap Kualitas Laporan Keuangan Desa Tri Ayu Yulianti Kotta; Rusman Soleman; Irfan Zamzam
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.v3i1.2182

Abstract

Village governments need to apply the principles of transparency and accountability in order to produce quality accounting information, villages must also manage their finances which come from natural resources which have a large role accepted by the village government. This research aims to find out how the competence of village officials and leadership style influence the quality of village financial reports. This research uses descriptive research. The data collection technique in this research is by conducting a field survey, namely using a questionnaire. The results of this research indicate that there is a significant positive influence of the village apparatus competency and leadership style variables on the quality of financial reports
Pengaruh kompetensi aparatur desa, partisipasi masyarakat, komitmen organisasi, penerapan sistem informasi keuangan desa terhadap akuntabilitas pengelolaan dana desa Aldo, Rahbila; Soleman, Rusman; Sinen, Kasim
Da'watuna: Journal of Communication and Islamic Broadcasting Vol 4 No 2 (2024): Da'watuna: Journal of Communication and Islamic Broadcasting
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/dawatuna.v4i2.4622

Abstract

The influence of village apparatus competence, community participation, organizational commitment and implementation of village financial information systems on village fund management accountability (Case Study in Galela District, North Halmahera Regency, 2023). The purpose of this study was to analyze the influence of village apparatus competence, community participation, organizational commitment and implementation of financial information systems on village fund management accountability. Methods of data collection using a questionnaire. The total sample for the study was 116 respondents in Galela sub-district, North Halmahera district in 2023. The analytical tool used was multiple linear regression using SPSS. The results showed that the competence of village apparatus, community participation did not affect the accountability of managing village funds, while organizational commitment, application of village financial information systems had an effect on accountability in managing village funds. Keywords: competence of village apparatus, community participation, organizational commitment, application of village financial information systems, accountability of village fund management.
Pengaruh Pendapatan Dan Perilaku Keuangan Serta Locus Of Control Terhadap Literasi Keuangan Melalui Keputusan Berinvestasi Sebagai Variabel Intervening Serli Rusli; Irfan Zam Zam; Rusman Soleman
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2459

Abstract

The purposes of this study are: (1) To analyze wheter income effects financial literacy and (2) To analyze wheter financial behavior effects financial literasi and (3) To Analyze wheter locus of control effects financial literacy and (4) to analyze wheter investment decision can mediate income, financial behavior and locus of control on financial literacy. The object of this reseach is micro, small and medium enterprices registered at the cooperatives and UMKM service in the city of Ternate. This type of reseach is quantitative. The analysis model in this study is multiple linear regression analysis using SPSS. Based on the result of this study indicate, (1) income has an effect on financial literacy, (2) Financial Behavior has a direct effect on financial literacy (3) Locus Of Control has a direct effect on financial literasi (4) Investment decisions cannot mediate the effect of income, financia behavior and locus of control on financial literasi.
PENGARUH LEVERAGE, GOOD CORPORATE GOVERNANCE, STRUKTUR MODAL DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN Nabila Y. Ahmad; Rusman Soleman; Mahardika Catur Putriwana Malik; Kasim Sinen
Nusantara Hasana Journal Vol. 4 No. 12 (2025): Nusantara Hasana Journal, May 2025
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v4i12.1681

Abstract

The objective of this research is to investigate the impact of leverage, board of direcots, board of commissioners, institutional ownership, capital structure, and liquidity on profitability. The data utilized in this study comprises secondary data derived from the annual reports of mining firms listed on the Indonesian Stock Exchange from 2019 to 2023. The sample was selected using purposive sampling technique, resulting in a total of 20 companies inclueded in the sample. Multiple linear regression analysis was employed as the analytical model in this research. The findings indicate that the board of directors has positive effect on profitability. Capital structure has negative effect on profitability. While leverage, board of commissioners, institutional ownership, and liquidity have no effect on profitability.
MENDETEKSI KECURANGAN LAPORAN KEUANGAN: PERSPEKTIF FRAUD HEXAGON THEORY Sumardin, Hervina; Rusman Soleman; Mahardika Catur Putriwana Malik
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 6: Mei 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i6.11292

Abstract

Financial reports play an important role in describing the company's position and performance and supporting stakeholder decision-making. However, manipulation often occurs to benefit management, which leads to fraud and harms various parties. This case is increasingly prevalent in the health sector due to pressure to achieve targets, market expectations, and tight competition. Companies experiencing financial difficulties often hide their true conditions. This phenomenon poses a great risk to investors and has the potential to damage public trust in the industry. The purpose of this study is to detect financial report fraud using the fraud hexagon theory in health companies listed on the Indonesia Stock Exchange in 2019-2023. The data collection method uses a purposive sampling technique. There are 17 companies that meet the criteria as samples, so that the research data totals 85. The type of data used is quantitative data obtained from the company's annual financial report. The technique used in this study is the panel data regression analysis technique using the E-Views 13.0 statistical test tool. The results of the study indicate that financial stability, change in auditor, change in director, arrogance, collusion do not affect financial statement fraud. While financial targets, external pressure, and nature of industry affect financial statement fraud
The Influence of Village Apparatus Competence, Community Participation, Organizational Commitment, Implementation of Village Financial Information Systems on Village Fund Management Accountability Ando, Rahbila; Soleman, Rusman; Sinen, Kasim
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.613

Abstract

The influence of village apparatus competence, community participation, organizational commitment and implementation of village financial information systems on village fund management accountability (Case Study in Galela District, North Halmahera Regency, 2023). The purpose of this study was to analyze the influence of village apparatus competence, community participation, organizational commitment and implementation of financial information systems on village fund management accountability. Methods of data collection using a questionnaire. The total sample for the study was 116 respondents in Galela sub-district, North Halmahera district in 2023. The analytical tool used was multiple linear regression using SPSS. The results showed that the competence of village apparatus, community participation did not affect the accountability of managing village funds, while organizational commitment, application of village financial information systems had an effect on accountability in managing village funds. Keywords: competence of village apparatus, community participation, organizational commitment, application of village financial information systems, accountability of village fund management.
The Influence of Village Apparatus Competence, Community Participation, Organizational Commitment, Implementation of Village Financial Information Systems on Village Fund Management Accountability Ando, Rahbila; Soleman, Rusman; Sinen, Kasim
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.613

Abstract

The influence of village apparatus competence, community participation, organizational commitment and implementation of village financial information systems on village fund management accountability (Case Study in Galela District, North Halmahera Regency, 2023). The purpose of this study was to analyze the influence of village apparatus competence, community participation, organizational commitment and implementation of financial information systems on village fund management accountability. Methods of data collection using a questionnaire. The total sample for the study was 116 respondents in Galela sub-district, North Halmahera district in 2023. The analytical tool used was multiple linear regression using SPSS. The results showed that the competence of village apparatus, community participation did not affect the accountability of managing village funds, while organizational commitment, application of village financial information systems had an effect on accountability in managing village funds. Keywords: competence of village apparatus, community participation, organizational commitment, application of village financial information systems, accountability of village fund management.
Akuntabilitas, Transparansi, Dan Kompetensi Pemerintah Desa Dalam Pengelolaan Alokasi Dana Desa (Studi Kasus: Desa Soasio Kecamatan Galela) Ngongano, Ninis; Soleman, Rusman; Kusumaningrum, Sheila
BENING Vol 12, No 2 (2025): NOVEMBER 2025
Publisher : University of Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/bening.v12i2.8636

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana akuntabilitas, transparansi, dan kompetensi pemerintah desa dalam pengelolaan Alokasi Dana Desa (ADD) di Desa Soasio Kecamatan Galela tahun 2022-2024. Penelitian ini dilatarbelakangi oleh pentingnya pengelolaan keuangan desa yang baik demi mendukung pembangunan desa yang efektif dan berkelanjutan. Metode yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, dokumentasi, dan observasi. Hasil penelitian menunjukkan bahwa akuntabilitas pengelolaan ADD di Desa Soasio telah dilakukan sesuai tahapan perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban, meskipun masih terdapat kendala dalam pelaporan tepat waktu. Transparansi menunjukkan adanya upaya keterbukaan informasi kepada masyarakat, meskipun aksesibilitas masih terbatas. Kompetensi pemerintah desa dalam pengelolaan ADD cukup baik, namun perlu peningkatan kapasitas melalui pelatihan dan pendampingan berkelanjutan. Kesimpulannya, meskipun ketiga aspek telah dijalankan, peningkatan akuntabilitas administratif, transparansi publik, dan penguatan kompetensi teknis aparatur desa tetap diperlukan untuk mencapai pengelolaan ADD yang optimal.
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 Ngongano, Ninis Nisma Ode Rinna Rinna Rizky Wahyu Utami Ohorella Serli Rusli Sheila Kusumaningrum Sinen, Kasim Soleman, Risky Sumardin, Hervina SUWITO SUWITO Tri Ayu Yulianti Kotta Yunda Kusumaningayu Zainuddin, Zainuddin Zamzam, Irfan