Article Per Year (5 Year)
p-Index From 2021 - 2026
1.606
P-Index
This Author published in this journals
All Journal BERNAS: Jurnal Pengabdian Kepada Masyarakat Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Jurnal Akademik Pengabdian Masyarakat Ichsan Sidenreng Rappang Journal of Accounting and Finance
usman rahman
Akuntansi, Universitas Ichsan Sidenreng Rappang, Pangkajene Sidenreng, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
Pelatihan dan Pendampingan Product Branding dan Digital Marketing pada UMKM Perkebunan Masyarakat Desa Cenrana Kabupaten Sidenreng Rappang Romy Nugraha; Usman Rahman; Suriadi Suriadi; Sukriwa Sukriwa; Sarina Basri
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v5i1.6963

Abstract

Usaha Mikro Kecil Menengah memiliki peranan yang sangat penting dalam pertumbuhan ekonomi dalam suatu negara apalagi desa. UMKM merupakan penyumbang terbesar presentase di PDB Indonesia, UMKM juga membuka banyak lapangan kerja dan menurunkan angka kemiskinian dalam suatu wilayah. Maka dari itu UMKM sangat penting untuk diperhatikan. Di Desa Cenrana Kabupaten Sidenreng Rappang banyak pelaku UMKM yang bergerak di sektor agribisnis seperti produk madu hutan, jagung, kemiri dan durian. Di Desa Cenrana pengelolaan UMKM nya belum maksimal dikarenakan masyarakat menjual produknya melalui penjualan langsung hasil mereka atau dengan cara pemasaran tradisonal. Pengabdian ini bertujuan untuk memberikan pelatihan dan pendampingan kepada pelaku UMKM yang ada di Desa Cenrana untuk melakukan inovasi kepada produk perkebunan mereka, memaksimalkan potensi Jagung, Kemiri, durian dan madu hutan agar memiliki nilai yang lebih tinggi dengan cara melakukan pengembangan dan branding produk. Serta melakukan pelatihan digital marketing dengan tujuan memberikan dampak jangkauan pemasaran produk yang lebih luas. Hasil pengabdian ini menunjukkan bahwa terdapat peningkatan skill baru masyarakat desa untuk membuat branding produk dan meningkatkan nilai produk mereka, serta pengetahuan dan keterampilan dalam memasarkan produk melalui media sosial dan platform pasar digital lainnya. Dalam implementasinya penjualan UMKM masyarakat Desa Cenrana mengalami peningkatan.
Pelatihan dan Pendampingan Product Branding dan Digital Marketing pada UMKM Perkebunan Masyarakat Desa Cenrana Kabupaten Sidenreng Rappang Romy Nugraha; Usman Rahman; Suriadi Suriadi; Sukriwa Sukriwa; Sarina Basri
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v5i1.6963

Abstract

Usaha Mikro Kecil Menengah memiliki peranan yang sangat penting dalam pertumbuhan ekonomi dalam suatu negara apalagi desa. UMKM merupakan penyumbang terbesar presentase di PDB Indonesia, UMKM juga membuka banyak lapangan kerja dan menurunkan angka kemiskinian dalam suatu wilayah. Maka dari itu UMKM sangat penting untuk diperhatikan. Di Desa Cenrana Kabupaten Sidenreng Rappang banyak pelaku UMKM yang bergerak di sektor agribisnis seperti produk madu hutan, jagung, kemiri dan durian. Di Desa Cenrana pengelolaan UMKM nya belum maksimal dikarenakan masyarakat menjual produknya melalui penjualan langsung hasil mereka atau dengan cara pemasaran tradisonal. Pengabdian ini bertujuan untuk memberikan pelatihan dan pendampingan kepada pelaku UMKM yang ada di Desa Cenrana untuk melakukan inovasi kepada produk perkebunan mereka, memaksimalkan potensi Jagung, Kemiri, durian dan madu hutan agar memiliki nilai yang lebih tinggi dengan cara melakukan pengembangan dan branding produk. Serta melakukan pelatihan digital marketing dengan tujuan memberikan dampak jangkauan pemasaran produk yang lebih luas. Hasil pengabdian ini menunjukkan bahwa terdapat peningkatan skill baru masyarakat desa untuk membuat branding produk dan meningkatkan nilai produk mereka, serta pengetahuan dan keterampilan dalam memasarkan produk melalui media sosial dan platform pasar digital lainnya. Dalam implementasinya penjualan UMKM masyarakat Desa Cenrana mengalami peningkatan.
THE INFLUENCE OF LIQUIDITY, PROFITABILITY ON FINANCIAL DISTRESS IN FOOD AND BEVERAGE COMPAINES ON THE IDX Sulmiah Sulmiah; Mariam Makmur; Usman Rahman
Journal Of Accounting And Finance Vol 1 No 1 (2024): Hal, 01-63
Publisher : Universitas Ichsan Sidenreng Rappang

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

Abstract

Financial distress conditions are more important than bankruptcy, because companies will definitely experience financial distress conditions first before experiencing bankruptcy. The research design used in this research is causal correlation/associative. This research uses secondary data in the form of quantitative data. The aim of this research is to test the effect of liquidity and profitability on financial distress using the t test and F test. The sample used in this research was 35 in the 2021-2022 period using the purposive sampling method. Based on the results of research conducted on food and beverage sub-sector manufacturing companies that are Go-Public on the Indonesia Stock Exchange in 2021-2022, it can be concluded as follows: The Effect of Liquidity on Financial Distress. The results of the partial test (t-test) show that the current ratio is not The effect on financial distress is different from the hypothesis proposed that liquidity has an effect on financial distress, which is not proven. The effect of profitability on financial distress. The partial test results (t-test) show that Return On Assets has a positive and significant effect on financial distress. The Simultaneous Effect of Liquidity and Profitability on Financial Distress. Simultaneous test results (F) show that liquidity and profitability together have a positive and significant effect on financial distress. Based on the findings, it can be said that companies that are able to generate good profits have a low chance of financial distress, and vice versa. Therefore, it will reflect good financial conditions and provide a positive reaction for potential investors who will invest their capital.
Pengaruh Kesadaran Wajib Pajak Dan Akuntabilitas Pelayanan Publik Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor SamSat Kabupaten Sidenreng Rappang Miftahul Hairin; Andi Sri Kumala Putri; Usman Rahman
Journal Of Accounting And Finance Vol 1 No 2 (2025): Hal, 01-100
Publisher : Universitas Ichsan Sidenreng Rappang

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

Abstract

Pajak digunakan sebagai sumber pembiayaan pembangunan negara yang diharapkan mampu menunjang keberhasilan program pemerintah. Pajak kendaraan bermotor ialah salah satu jenis pajak yang memiliki penghasilan yang tinggi, oleh karena itu setiap pemerintah daerah memiliki cara masing-masing untuk mengoptimalkan jumlah pendapatan daerah. Tujuan penelitian ini adalah untuk mengetahui pengaruh kesadaran wajib pajak dan akuntabilitas pelayanan publik terhadap kepatuhan wajib pajak kendaraan bermotor di Kantor Samsat Kabupaten Sidenreng Rappang, baik secara parsial maupun simultan. Metode yang digunakan dalam penelitian ini menggunakan metode kuantitatif deskriptif. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Kemudian data yang diperoleh diolah menggunakan bantuan program SPSS. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Kesimpulan hasil penelitian ini adalah (1) secara parsial kesadaran wajib pajak memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor. (2) secara parsial akuntabilitas pelayanan publik berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor. (3) secara simultan kesadaran wajib pajak dan akuntabilitas pelayanan publik terhadap kepatuhan wajib pajak kendaraan bermotor.
THE IMPACT OF FINANCIAL MANAGEMENT ON MSME SALES TURNOVER IN MARITENGNGAE DISTRICT, SIDENRENG RAPPANG REGENCY Feby Sardini; Andi Sri Kumala Putri P; Usman Rahman
Journal Of Accounting And Finance Vol 1 No 2 (2025): Hal, 01-100
Publisher : Universitas Ichsan Sidenreng Rappang

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

Abstract

This study aims to determine the extent to which financial management influences the sales turnover of MSMEs in Kelurahan Pangkajene, Kecamatan Maritengngae, Kabupaten Sidenreng Rappang, particularly in the food and beverage subsector. MSMEs play a vital role in the local economy; however, many business owners have not yet implemented optimal financial management practices. A quantitative approach was employed using a survey method involving 67 MSME actors, and the data were analyzed using simple linear regression. The findings revealed that financial management has a significant influence on sales turnover, with a regression coefficient value of 0.784 and a significance level of 0.000 < 0.05. The coefficient of determination (R²) was recorded at 0.569, indicating that 56.9% of the variation in sales turnover can be explained by financial management, while the remaining 43.1% is influenced by other factors. Thus, effective financial management has been proven to contribute significantly to increasing MSME sales turnover. It is crucial for business owners to improve their financial systems to achieve sustainable growth.
Pengaruh Penerapan sistem informasi pemerintah daerah terhadap kepuasan jasa pengguna pada kantor badan pendapatan daerah kabupaten Sidenreng Rappang Risnia Rusman; Kurniawan Kurniawan; Usman Usman; Sri Wirdana
Journal Of Accounting And Finance Vol 1 No 2 (2025): Hal, 01-100
Publisher : Universitas Ichsan Sidenreng Rappang

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

Abstract

Risnia Rusman, ES1120038, 2024. Pengaruh Penerapan Sistem Informasi Pemerintahan Daerah terhadap Kepuasan Jasa Pengguna pada Kantor Badan Pendapatan Daerah Kabupaten Sidenreng Rappang. Penelitian ini bertujuan untuk mengetahui pengaruh Penerapan Sistem Informasi Pemerintahan Daerah terhadap Kepuasan Jasa Pengguna pada Kantor Badan Pendapatan Daerah Kabupaten Sidenreng Rappang. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif deskriftif dimana data yang digunakan adalah data primer yang diperoleh dari penyebaran kuesioner pada 30 pegawai Badan Pendapatan Daerah dengan teknik pengambilan sampel menggunakan sampel jenuh. Analisis data yang digunakan adalah analisis regresi linier berganda, kemudian data yang diperoleh diolah menggunakan bantuan program SPSS versi 26. Hasil dari penelitian menunjukkan bahwa (1) Manual buku panduan secara parsial berpengaruh positif namun tidak signifikan terhadap kepuasan jasa pengguna, (2) Keakuratan dan (3) Tampilan secara parsial berpengaruh positif dan signifikan terhadap kepuasan jasa pengguna, sedangkan (4) Kemudahan pengguna secara parsial berpengaruh negatif dan tidak signifikan terhadap kepuasan jasa pengguna, adapun (5) Sistem Informasi Pemerintahan Daerah yang meliputi Manual buku panduan, Keakuratan, Tampilan, dan Kemudahan pengguna secara simultan berpengaruh positif terhadap kepuasan jasa pengguna.
Peningkatan Kapasitas Dosen dalam Sinkronisasi Data SINTA melalui Pelatihan dan Pendampingan Berbasis Praktik untuk Optimalisasi Profil Publikasi Ilmiah Fakhruddin Kurnia M; Haeril Haeril; Ari Ayu; Usman Usman; A. Kartini Sari Putri D
Jurnal Akademik Pengabdian Masyarakat Ichsan Sidrap Vol 2 No 2 (2025): November
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/japmis.v2i2.451

Abstract

This community service program aimed to enhance lecturers’ capacity in managing digital academic identities through the synchronization of ORCID, GARUDA, and SINTA to optimize their scientific publication profiles. The primary issue addressed was the limited understanding and implementation of integrated researcher identity management, resulting in incomplete and inconsistent publication records. The program employed a participatory approach through hands-on training combined with direct mentoring. Participants were lecturers who had published scientific works but had not optimally synchronized their profiles across the three platforms. Data were collected through observation, documentation, and practical performance evaluation and analyzed using descriptive quantitative and qualitative methods. The results indicated that participants successfully registered and synchronized their researcher profiles, improved publication metadata, and gained practical skills in managing their digital academic identities. The hands-on mentoring approach effectively resolved technical issues encountered during the synchronization process. This program contributes to improving research information management, enhancing the visibility of lecturers’ scholarly publications, and providing a practical model for strengthening digital research competencies in higher education institutions.
PERAN SKEPTISISME PROFESIONAL, TEKNOLOGI INFORMASI DAN ETIKA AUDITOR DALAM MENINGKATKAN KINERJA AUDITOR Asrini Asrini; Ingka Ingka; Usman Rahman
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.267

Abstract

This study aims to analyze the influence of professional skepticism, information technology, and auditor ethics on auditor performance at the Inspectorate of Sidenreng Rappang Regency. Auditor performance is an essential element in supporting accountability and transparency in regional financial management, especially in the public sector, which is vulnerable to irregularities and fraud. Auditors are required to work professionally, objectively, and ethically to ensure that financial statements are presented reliably and in accordance with applicable principles. This research uses a quantitative approach by distributing questionnaires to 36 auditors as respondents. The data analysis technique used is multiple linear regression. The results show that, partially, professional skepticism has a positive and significant effect on auditor performance, information technology has a positive and significant effect on auditor performance, and auditor ethics also has a positive and significant effect on auditor performance. Simultaneously, these three variables also have a positive and significant influence on auditor performance. These findings strengthen attribution theory and the Technology to Performance Chain (TPC) model, and emphasize the importance of professional skepticism, technological competence, and auditor ethics in improving auditor performance.
PERAN SKEPTISISME PROFESIONAL, TEKNOLOGI INFORMASI DAN ETIKA DALAM MENINGKATKAN KINERJA AUDITOR Ingka Ingka; Asrini Asrini; Usman Rahman
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.330

Abstract

This study aims to analyze the influence of professional skepticism, information technology, and auditor ethics on auditor performance at the Sidenreng Rappang Regency Inspectorate. Auditor performance is an important element in supporting accountability and transparency in regional financial management, especially in the public sector, which is prone to irregularities and fraud. Auditors are required to work professionally, objectively, and ethically to ensure that financial reports are presented reliably and in accordance with applicable principles. This study used a quantitative approach with a questionnaire distributed to 36 auditors as respondents. The data analysis technique used was multiple linear regression. The results of the study indicated that, partially, professional skepticism had a positive and significant effect on auditor performance, information technology had a positive and significant effect on auditor performance, and auditor ethics had a positive and significant effect on auditor performance. Simultaneously, all three variables also significantly influence overall auditor performance.of technology, and enforcement of ethics in improving the quality of public sector audits.
PENGARUH LITERASI KEUANGAN DAN GAYA HIDUP TERHADAP PENGELOLAAN KEUANGAN MASYARAKAT DESA CORAWALI KECAMATAN PANCA LAUTANG KABUPATEN SIDENRENG RAPPANG Abrar Satyanegara Sabaruddin; Haeril Haeril; Amrizal Salida; Usman Usman
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 2 (2026): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i2.501

Abstract

This study is motivated by the low level of financial literacy in society and the tendency toward a consumptive lifestyle, which leads to less optimal financial management. This research uses the Theory of Planned Behavior as the theoretical framework to explain community financial behavior. The research method employed is a quantitative approach with a descriptive research design. Data were collected through questionnaires using a Likert scale from 87 respondents. Instrument testing included validity and reliability tests, followed by converting ordinal data into interval data using the Method of Successive Intervals (MSI), and normality testing. Data analysis was conducted using path analysis to determine the partial and simultaneous effects among variables. The results show that partially, financial literacy (X1) has a positive and significant effect on financial management (Y) with a path coefficient of 0.106 and a t-value of 1.735 > 1.663. Lifestyle (X2) also has a positive and significant effect with a path coefficient of 0.821 and a t-value of 13.443 > 1.663. Simultaneously, financial literacy and lifestyle have a significant effect on financial management with an F-value of 92.043 > 3.11. This study concludes that improving financial literacy and controlling lifestyle can significantly enhance the quality of community financial management in a more effective and sustainable manner.
Co-Authors A. Kartini Sari Putri D Abrar Satyanegara Sabaruddin AMRIZAL SALIDA Andi Sri Kumala Putri Andi Sri Kumala Putri P Mala Ari Ayu Asrini Asrini Feby Sardini Haeril Haeril Ingka Ingka Kurnia M, Fakhruddin Kurniawan Kurniawan Mariam Makmur Miftahul Hairin Risnia Rusman Romy Nugraha Sarina Basri Sri Wirdana Sukriwa Sukriwa Sulmiah Sulmiah Suriadi