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All Journal Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Manajemen Kesatuan RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL
Usmany, Alfrin E. M.
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PELATIHAN AKUNTANSI DESA BAGI PARA APARATUR PEMERINTAH NEGERI DI WILAYAH KECAMATAN LEITIMUR SELATAN KOTA AMBON Usmany, Paul; Loupatty, Linda Grace; Usmany, Alfrin E. M.
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 8 No. 1 (2024)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v8i1.1735

Abstract

Community ServiceCommunity Service (PkM) is basically the social responsibility of the higher education academic community to help the community solveacademic community of higher education to help the community in solvingproblems faced or in developing their potentials.that they have. Within this framework, the community service activities ofcommunity service activities of the Faculty of Economics and Business Pattimura University organized "Village Accounting Training forState Government Apparatus in the South Leitimur District of Ambon City".The objectives of organizing this PkM are to: 1) improveinsights, knowledge, and abilities of the state government apparatus through alternativeaccounting learning alternatives as a basis for understanding in organizing accounting records according to generally accepted accounting principles and preparing financial reports.accounting principles and prepare financial statements; and 2) provide knowledge, and technical accounting skills to civil servants so that they can be accountable to the government.apparatus so that they can accurately account for the realization of the APBDes implementation.accurately. ActivityThis training was held for 2 days, from August 30 to 31, 2023, and was attended by 32 (64%) of the target audience.(64%) of the target audience. The implementation of this training activity was carried outusing lecture, discussion, question and answer, and simulation methods. Activities"Village Accounting Training for State Government Officials in the District of Leitimur Selatan Leitimur Selatan Ambon City" went well. All participants were enthusiasticattended the event until the end and felt the benefits of this training.The participants also considered that the training was important and verynecessary for local government officials and other stakeholders. The participants also hoped that similar training can be conducted intensively again in the future with more participants, and more applicable material design related to the participants' daily tasks. Keywords: Community Servicecommunity service, village accounting, public government apparatus, and South Leitimur Sub-district.Leitimur Selatan.
The Influence of Directors on Financial Performance with Independent Commissioners as a Moderating Variable Usmany, Paul; Makatita, Josephus Alberth; Bakri, Asri Ady; Usmany, Alfrin E. M.; Cahyono, Ari Nugroho
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.6284

Abstract

Researchers believe that a leader, in this case the Board of Directors, can have a significant influence on the success or failure of a company because it is a leader who plays a big role in the formation of company regulations, the direction of the company, and a leader also oversees these policies so that they can run well and in the desired path including the Financial Performance of a company. Therefore, the research aims to analyze the influence of directors on financial performance. Different from previous research, this research adds the Independent Commissioner variable as a moderating variable which researchers can strengthen the relationship between the Directors variable and Financial Performance. This variable uses 1 Independent variable, namely Directors, one Dependent variable, namely Financial Performance, and 1 moderating variable, namely Independent Commissioner. This research is quantitative with an explanatory approach. The data used in this research is primary data that researchers obtained from distributing online questionnaires to 50 directors, 150 employees and 100 commissioners of private companies spread throughout Indonesia. The results in this article show a positive relationship direction and a significant influence on the Company's Financial Performance because the results are positive and below the significance level of 0.05, namely 0.014..Apart from that, researchers also believe, which is also the second hypothesis in this research, that Independent Commissioners who uphold fundamental principles in the company can moderate the influence of Directors on Financial Performance because the Directors are their subordinates and are under their control. If directors can influence financial performance, then independent commissioners can influence it more significantly because of this structural order. Based on this, the results of the third table of path coefficients show that the Independent Commissioner variable can moderate the influence of the Directors variable on the company's financial performance because it has a positive relationship direction and is below the 0.05 significance level, namely 0.000. More significant than direct testing 0.014. Thus, the first and second hypotheses that the researcher believes can be proven and accepted.
Financial Distress Analysis in the Consumer Goods Industry Post Covid-19 Pandemic Loupatty, Linda Grace; Atarwaman, Rita J.D.; Usmany, Alfrin E. M.
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

This study aims to empirically test whether Net Working Capital to Total Assets, Retained Earnings to Total Assets, EBIT to Total Assets, and Book Value of Equity to Book Value of Total Debt have an effect on Financial Distress in companies in the Consumer Goods Industry sector listed on the Indonesia Stock Exchange after the Covid-19 pandemic using the Altman Z-Score method. The sample used consisted of 52 companies obtained through a saturated sampling technique (Census Technique). The data analysis method employed was the Modified Altman Z-Score III Model and Logistic Regression Test. The independent variables (X) in this study are net working capital to total assets, retained earnings to total assets, EBIT to total assets, and book value of equity to book value of total debt, while the dependent variable (Y) is financial distress. The data used in this study are secondary data, namely annual reports. The results of the study show that, partially, Net Working Capital to Total Assets, Retained Earnings to Total Assets, EBIT to Total Assets, and Book Value of Equity to Book Value of Total Debt do not have a significant effect on the occurrence of financial distress.
PENGARUH PENGENDALIAN INTERNAL BUDAYA ETIS ORGANISASI DAN KOMPENSASI TERHADAP ACCOUNTING FRAUD TENDENCY PADA PEMERINTAHAN DESA DI KOTA AMBON W. Silooy, Revi; Atarwaman, Rita J. D.; Leiwakabessy, Theophilia F. F.; Usmany, Alfrin E. M.; N. Soepriadi, Dewi
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15353

Abstract

that the forger obtains profit. In the public realm, accounting fraud tendency can be detected by fraud in the State Budget. Furthermore, in the period 2015-2022, 851 cases of village fund corruption were recorded which were obtained from the village budget with various modes of corruption including budget misuse practices, embezzlement of fictitious reports, budget inflation and misuse of social assistance funds for personal gain. This study aims to test and provide empirical evidence of the influence of internal control, organizational ethical culture and compensation on accounting fraud tendency. Data were obtained by distributing questionnaires to village officials with certain criteria. This study uses a quantitative approach, with multiple regression analysis techniques through the SPSS program. The results of the study show that the variables of internal control, organizational ethical culture, and compensation have a negative effect on accounting fraud tendency. Keywords : Accounting Fraud Tendency, Internal Control, Organizational Ethical Cunlture, and Compensation
Co-Authors Atarwaman, Rita J. D. Atarwaman, Rita J.D. Bakri, Asri Ady Cahyono, Ari Nugroho Leiwakabessy, Theophilia F. F. Loupatty, Linda Grace Makatita, Josephus Alberth N. Soepriadi, Dewi Usmany, Paul W. Silooy, Revi