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All Journal Jurnal Aplikasi Akuntansi Musamus Journal of Economics Development SYARIAH: Journal of Islamic Law Bulletin of Community Engagement Kresna: Jurnal Riset dan Pengabdian Masyarakat Bulletin of Pedagogical Research Journal of International Conference Proceedings Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ilmiah Pengabdian dan Inovasi Jurnal Pengabdian Masyarakat Bangsa JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA JURNAL PENGABDIAN MASYARAKAT AKADEMISI Jurnal Akademik Pengabdian Masyarakat JURNAL RUMPUN MANAJEMEN DAN EKONOMI GLOSSARY Jurnal Ekonomi, Manajemen, Akuntansi Journal of Multidisciplinary Academic Business Studies Jurnal Publikasi Ekonomi dan Akuntansi
Adi Maulana Rachman
Universitas Musamus
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Pengaruh Pengeluaran Pemerintah di Sektor Pendidikan, Kesehatan dan Belanja Modal terhadap Indeks Pembangunan Manusia dan Kemiskinan di Indonesia Rachman, Adi Maulana
Bulletin of Community Engagement Vol. 4 No. 1 (2024): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v4i1.1266

Abstract

The purpose of this research is to analyze the effect of government spending sectors of education, health, LPFR and the GDRP of the Human Development Index and poverty in Indonesia in 2010-2014. In this research there are two variables dependent HDI is one indicator of the progress of a country and poverty can make the effects serious enough for human development because of the problem of poverty is a complex problem that stems from the inability of people to meet their basic needs so that the needs of others as education and health was neglected. In this study, there are four independent variables were analyzed, namely government spending in education, health, LPFR and the GDRP of the HDI and poverty so that policies are made to increase the number of HDI and reduce poverty. The analysis model is the panel data regression. Results of regression with panel data regression model showed government spending positive effect on the health sector and LPFR HDI negative effect on the HDI. While government spending has no effect on the education sector and the GDRP HDI has no effect on the HDI. Government spending negatively affect the education sector poverty, public expenditure on health sector negatively affect the GDRP of poverty and negatively affect poverty. While LPFR no effect on poverty. Keywords: HDI, Poverty, Goverment spending, TPAK and PDRB
FACTORS INFLUENCING INDONESIAN ACCOUNTING STUDENTS' PERCEPTION OF SAFE HAVEN INVESTMENTS Irianto, Okto; Manuhutu, Fenty Yoseph; Ada, Kadek Bramdhika; Adiatma, Tini; Rachman, Adi Maulana
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.651

Abstract

This study aims to identify and analyze the factors that influence the perception of Accounting students in Indonesia towards safe haven investments in the context of global economic uncertainty due to the US-China trade war. Continued economic uncertainty encourages investors to seek hedging instruments, but the understanding of the younger generation as prospective financial practitioners towards safe havens is still limited. This explanatory quantitative study uses primary data from 168 accounting students through a structured questionnaire. Data analysis uses Structural Equation Modeling with Partial Least Squares (SEM-PLS) to test the effect of financial knowledge level, investment experience, risk tolerance, and exposure to market information on safe haven perceptions. The results show that the level of financial knowledge has the most significant positive effect on safe haven perceptions, followed by investment experience and exposure to market information, which also have a positive impact. Conversely, risk tolerance has a significant adverse impact on safe haven perceptions. The research model explains 54.7% of the variance in safe haven perceptions with good predictive relevance. These findings imply the need to strengthen financial literacy and experiential learning in the accounting curriculum to prepare graduates with a comprehensive understanding of investment risk management in an era of global economic uncertainty.
Total Asset Turnover terhadap Working Capital Pada Perusahaan Perdagangan yang terdaftar Bursa Efek Indonesia Adi Maulana Rachman; Okto Irianto; Tini Adiatma; Ni Luh Putu Nita Yulianti; Fenty Yoseph Manuhutu; Esy D. Lewaherilla; Nurkholis Syukron
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.3969

Abstract

Abstract. This research was conducted with the aim to know the effect of working capital efficiency and total asset turnover on working capital turnover at sub.sector of big and retail trade which listed in indonesia stock exchange either simultaneously or partially. Population in this study were 59 companies and selectedas many as 17 sub companies large and retail trade sector listed on indonesia stock exchange as a purposive sampling sample. The tool used in this analysis with F test and t test, based on the F test it is know that the significanse value is less than 0.05 ie 0.000. This means that the independent variabel of working capital efficiency and total asset turnover targets simultaneously have a significant effect on working capital turnover. Based on t test is know working capital efficiency and total asse turnover partially significant effect on working capital turnover, because the value is below 0.05 which is 0.000. The method of this study proves that simultaneously and partially free variabel working capital turnover efficiency and total asset turnover have a significant effect on working capital turnover. Keywords: working capital efficiency, Total assets turnover, Working Capital turnover.
Advokasi Kebijakan Literasi Finansial Dalam Rangka Memberantas Praktik Penipuan Berkedok Investasi Bodong: Advokasi Kebijakan Literasi Finansial Dalam Rangka Memberantas Praktik Penipuan Berkedok Investasi Bodong My Ismail; Nurkholis Syukron; Adi Maulana Rachman
JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA Vol. 3 No. 1 (2025): Januari : Jurnal Ilmiah Pendidikan Kebudayaan dan Agama
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jipa.v3i1.1006

Abstract

Abstrak. Maraknya kasus penipuan berkedok investasi bodong menjadi permasalahan serius yang menimbulkan kerugian ekonomi signifikan bagi masyarakat. Salah satu penyebab utama kerentanan masyarakat terhadap praktik ini adalah rendahnya literasi finansial, terutama pemahaman tentang ciri-ciri investasi legal dan pengelolaan risiko. Penelitian ini bertujuan untuk menganalisis pentingnya advokasi kebijakan literasi finansial sebagai langkah strategis dalam memberantas praktik penipuan investasi bodong. Pendekatan yang digunakan adalah studi literatur dan analisis kebijakan, dengan meninjau program literasi finansial yang telah ada, tantangan implementasinya, serta peran sinergi antara pemerintah, lembaga pendidikan, dan sektor swasta. Hasil penelitian menunjukkan bahwa literasi finansial yang baik tidak hanya membekali masyarakat dengan pengetahuan dasar keuangan, tetapi juga meningkatkan kemampuan kritis dalam mengevaluasi penawaran investasi. Selain itu, advokasi kebijakan yang efektif membutuhkan integrasi program literasi finansial ke dalam kurikulum pendidikan, kampanye kesadaran publik, dan penguatan regulasi untuk mencegah praktik investasi ilegal. Kesimpulan dalam penelitian ini adalah bahwa advokasi kebijakan literasi finansial memiliki peran penting dalam melindungi masyarakat dari dampak negatif investasi bodong. Rekomendasi yang diajukan meliputi penguatan kerjasama antar pemangku kepentingan, peningkatan akses informasi, serta pengawasan ketat terhadap aktivitas investasi. Dengan demikian, upaya ini diharapkan dapat menciptakan masyarakat yang lebih tanggap dan terlindungi dari risiko penipuan investasi.
Pelatihan Peningkatan Kapasitas Sumber Daya Manusia Dalam Negosiasi Binsis UMKM di Lingkungan Provinsi Papua Selatan Adi Maulana Rachman; Okto Irianto; Elly Noer
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 3 No. 1 (2025): Januari : JURNAL PENGABDIAN MASYARAKAT AKADEMISI
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v3i1.1010

Abstract

Increasing human resource capacity in business negotiations is one of the strategic efforts to empower the Papuan people. This article is the result of implementing business negotiation training designed by the South Papua Provincial Government, Small and Medium Enterprises Cooperatives, Industry and Trade Service for involving academics from Musamus University the indigenous Papuan community in South Papua Province. The aim of the activity is to improve business negotiation skills to support the sustainability of small and medium enterprises (SMEs) managed by local communities. Training methods include participatory approaches, simulations, and case studies on business negotiations. The results of the training showed an increase in participants' understanding of effective negotiation techniques, business planning, and strategies for dealing with market dynamics.
FINANCIAL LITERACY AND FINANCIAL INCLUSION ON SUSTAINABLE CREDIT DECISIONS THROUGH FINANCIAL BEHAVIOR : A STUDY OF MERAUKE MSMES Ni Luh Putu Nita Yulianti; Adi Maulana Rachman; Caecilia Henny Setya Wati; Yumiad Fernando Richard
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6549

Abstract

Study This aim For analyze impact financial literacy and financial inclusion to taking decision sustainable credit​ through Financial behavior of MSMEs in Merauke City. Problems study leave from low financial literacy perpetrator business as well as limited utilization service formal finance, which causes decision credit often taken without careful consideration. Research​ This use method quantitative with population as many as 3.777 MSMEs. The sampling technique sample done with purposive sampling and quota sampling methods, with amount respondents as many as 120 MSMEs in Merauke City. Data collected through questionnaire Likert scale, then analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS). The research results show that financial literacy No influential significant to taking decision credit sustainable. Financial inclusion also not influential significant to sustainable credit decisions. On the other hand, financial behavior proven influential positive and significant to decision credit sustainable. Furthermore, the results of the mediation test show that financial literacy and financial inclusion influential No direct to decision credit sustainable through financial behavior. Findings This confirm that understanding and access finance Not yet Enough push decision sustainable credit​ if No reflected in financial behavior everyday. Therefore, literacy and inclusion programs are needed finances that are not only emphasize aspect knowledge, but also formation behavior healthy finances among Merauke MSMEs.
Pelatihan Peningkatan Kapasitas Pendampingan Koperasi dan Penyusunan Proposal Akses Permodalan Bank Himbara di Desa/Kelurahan Merah Putih di Provinsi Papua Selatan Adi Maulana Rachman; Okto Irianto; Esy D. Lewaherilla; Agustinus Fangohoy; Marthen A.I. Nahumury; Ely Noor; Fenty Y. Manuhuttu
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 4 (2026): JULI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i4.11702

Abstract

Cooperatives at the village/sub-district level play a strategic role in driving the people's economy, yet they are frequently constrained by limited managerial capacity and access to formal capital. This community service program, organized by the Provincial Government of South Papua, aims to enhance the capacity of cooperative managers through business mentoring and the formulation of bankable credit proposals for Himbara Banks (State-Owned Banks). This activity featured Adi Maulana Rachman, a lecturer from Universitas Musamus (Unmus), as the keynote speaker and was attended by cooperative management representatives from four regencies in South Papua Province, focusing the workshop on the Merah Putih Village/Sub-district Cooperative. The implementation method was carried out through three stages: material presentation (theory), proposal drafting workshop (practice), and post-training mentoring. The results of the activity indicated a 75% increase in the partners' understanding regarding cooperative regulations and capital application techniques, alongside the compilation of draft business proposals ready to be submitted to banking institutions. This program is expected to accelerate the capitalization of cooperative businesses in the South Papua region. Keywords: Training, Cooperative, Economy, Capital, Regulation
Analysis of Determination of Human Development Index Fenty Y. Manuhuttu; Okto Irianto; Esy D. Lewaherilla; Adi Maulana Rachman; Agustinus Fangohoy; Marthen A.I. Nahumury
Bulletin of Community Engagement Vol. 6 No. 2 (2026): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v6i2.2753

Abstract

This study aims to analyze the influence of the Poverty Level and Government Expenditure in Education on the Human Development Index (HDI) in Papua Province. The data used are secondary data taken from 2013 to 2024. The data were analyzed using quantitative methods and multiple linear regression analysis techniques with the help of the SPSS version 21 application. The results of the study indicate that partially the poverty level does not have a significant effect on the Human Development Index with a calculated t value of 1.532 and a t table value of 2.25462 obtained from the t table formula and a significance value of 0.195. If seen the calculated t value <t table and significance value> 0.05. In the variable of government expenditure partially has a significant effect on the human development index with a calculated t value of 10.455 and a t table value of 2.26462 obtained from the t table formula and a significance value of 0.000. If seen the calculated t value> t table and significance value < 0.05. Meanwhile, simultaneously, the variables of poverty level and government spending in the education sector have an influence on the human development index in Papua Province.
The Role of Digitalization in Increasing Economic and Financial Inclusion in South Papuan Communities Ni Luh Putu Nita Yulianti; Adi Maulana Rachman; Apolinaris S Awotkay; Gusti Putu Eka Kusuma; Soleha Soleha
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.15688

Abstract

This study analyzes the role of digitalization in enhancing economic and financial inclusion in South Papua by examining digital infrastructure conditions, the utilization of technology-based financial services, impacts on local businesses, socio-cultural influences, and links to regional socioeconomic indicators. A descriptive qualitative approach was employed, using in-depth interviews with policymakers, financial service providers, community leaders, business actors, and both users and non-users of digital services. Secondary data from the 2025 South Papua Statistics Agency (BPS) supported the analysis. Findings reveal uneven telecommunications infrastructure, with only 6.96% of villages having very strong signals and 13.77% lacking signal access. Adoption of digital financial services, including mobile banking and e-wallets, remains limited in rural areas due to poor connectivity, low device ownership, and inadequate digital literacy. However, businesses adopting digital platforms reported revenue increases of 20–30% through market expansion. Socio-cultural factors influence technology acceptance, with younger generations adapting more readily. The study concludes that improved connectivity positively correlates with financial inclusion and human development, recommending infrastructure expansion, internet subsidies, community-based digital literacy programs, and multi-stakeholder collaboration.
INTEGRATING ARTIFICIAL INTELLIGENCE AND DIGITAL TECHNOLOGY IN CONTEMPORARY PROJECT MANAGEMENT: Evolution of Data-Based Decision-Making Systems Romualdus Turu Putra Maro Djanggo; Adi Maulana Rachman; Zahania Suhendi Zahra
Journal of International Conference Proceedings Vol 9, No 2 (2026): 2026 Vietnam ICPM Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v9i3.4765

Abstract

ABSTRACTThis study examines the integration of artificial intelligence (AI) and digital technology in contemporary project management practices, focusing on the evolution of data-based decision-making systems. The rapid digital transformation has shifted project management paradigms from traditional approaches toward more adaptive and predictive data-driven models. This article employs a systematic literature review method, analyzing 45 international journal articles published between 2015–2024 from Scopus, Web of Science, and Google Scholar databases. The findings reveal that AI implementation in project management significantly improves cost and schedule estimation accuracy by up to 34%, reduces project delay risk by 28%, and enhances resource allocation efficiency by 41%. Machine learning and predictive analytics prove to be the most critical components in supporting more accurate and real-time decision-making. Nevertheless, the adoption of these technologies still faces challenges including limited digital infrastructure, organizational resistance, and human resource competency gaps. This research contributes a conceptual framework for AI integration in the project lifecycle that can serve as a reference for practitioners and academics. Keywords: Artificial Intelligence (AI), Project Management, Digital Transformation, Data-Driven Decision Making, Machine Learning, Predictive Analytics.
Co-Authors Ada, Kadek Bramdhika Agustinus Fangohoy Agustinus Fangohoy, Agustinus Apolinaris S Awotkay Asrudi Caecilia Henny Setya Wati Dodhy Hyronimus Ama Longgy Elly Noer Elly Noer Elly Noer Ely Noor Esy D. Lewaherilla Esy D. Lewaherilla Esy D. Lewaherilla Esy Delia Lewaherilla Fenty Y. Manuhuttu Fenty Y. Manuhuttu Fenty Y. Manuhutu Fenty Yoseph Manuhutu Gusti Putu Eka Kusuma Habib Sokheh Henie Poerwandar Asmaningrum Henie Poerwandar Asmaningrum Henie Poerwandar Asmaningrum, Henie Poerwandar Ismail Ismail Ismail Ismail Jacobus Rico Kuntag Jarot Budiasto JAROT BUDIASTO Manuhutu, Fenty Yoseph Marthen A. I. Nauhumury Marthen A.I. Nahumury Marthen A.I. Nahumury My Ismail Ni Luh Putu Nita Yulianti Ni Luh Putu Nita Yulianti Ni Luh Putu Nita Yulianti Noer, Elly Nurkholis Syukron Nurkholis Syukron Okto Irianto Okto Irianto Okto Irianto Okto Irianto Okto Irianto, Okto Parman parman parman Parman Parman Romualdus T.P.M.Djanggo Romualdus Turu Putra Maro Djanggo Romualdus Turu Putra Maro Djanggo Sokheh, Habib Soleha Soleha Susanto Susanto Susanto Susanto Tini Adiatma Yulianti, Ni Luh Putu Nita Yumiad Fernando Richard Zahania Suhendi Zahra