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All Journal Future : Jurnal Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma MATAPPA: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Mantik Journal of Contemporary Accounting Jurnal Pengabdian Masyarakat Ilmu Keguruan dan Pendidikan (JPM-IKP) Proceeding of National Conference on Accounting & Finance Eastasouth Journal of Positive Community Services Easta Journal of Innovative Community Services The Eastasouth Journal of Social Science and Humanities Advances in Managerial Auditing Research Advances in Taxation Research
Muhammad Ridhwansyah Pasolo
Universitas Yapis Papua
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Sistem Pengukuran Kinerja Karyawan (Studi Pada PT Bank Papua) Pasolo, Muhammad Ridhwansyah; Akbar, Rusdi
Future : Jurnal Manajemen dan Akuntansi Vol 4, No 2: Maret (2017)
Publisher : Universitas Yapis Papua

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

Abstract

Studi ini meneliti bagaimana pengukuran kinerja dan organisasi sektor publik untuk menguji keberadaan teori institusional isomorphisme pada pengukuran kinerja organisasi di Bank Pemerintah Daerah, khususnya PT Bank Papua. Penelitian ini menggunakan metode campuran yang menggabungkan penelitian kualitatif dan kuantitatif. Alat analisis data yang digunakan adalah Partial Least Square dan dikombinasikan dengan hasil wawancara. Penelitian ini dilakukan di PT. Bank Papua pusat dan responden manajer baik dari tingkat strategis dan manajerial. Hasil penelitian ini menemukan bahwa pelaksanaan pengukuran kinerja di PT Bank Papua mengadopsi pengukuran kinerja Balanced Scorecard untuk mendapatkan akurasi pengukuran. Selain itu, hasil penelitian menunjukkan bahwa ada institusional isomorfisma pada pelaksanaan pengukuran kinerja di PT. Bank Papua, terutama mimetic isomorfisma.  Kata kunci: Pengukuran Kinerja, Teori Institusional, Pengukuran Kinerja Sektor Publik, Mimetic Isomorfisma
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BAGI UMKM PERUSAHAAN DAGANG DI KOTA JAYAPURA Entis Sutisna; Yana Ermawati; Entar Sutisman; Suratini Suratini; Mohammad Aldrin Akbar; Muhamad Ridhwansyah Pasolo; Laode Marihi; Ade Kurniawan
Jurnal Pengabdian Masyarakat Ilmu Keguruan dan Pendidikan (JPM-IKP) Vol 4, No 2 (2021): Jurnal Pengabdian Masyarakat (JPM-IKP)
Publisher : FKIP Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/jmp-ikp.v4i2.1033

Abstract

Tujuan dari pelatihan ini adalah untuk memberikan penguatan kepada pelaku Usaha Mikro, Kecil dan Menengah, terkait peningkatan kemampuan dalam menyajikan laporan keuangan yang akuntabel. Metode yang digunakan adalah praktek penyusunan laporan keuangan, dan tanya jawab selama berlangsungnya kegiatan. Kegiatan ini juga menghadirkan beberapa narasumber baik dari Program Studi Akuntansi FEB Universitas Yapis Papua, Unit Pengembangan Karir dan Kewirausahaan serta dari Badan Usaha Milik Daerah Kota Jayapura.
STUDI EMPIRIS KUALITAS AUDIT INTERNAL PEMERINTAH : MELALUI BATASAN WAKTU AUDIT DAN SKEPTISME PROFESIONAL Sumartono Sumartono; Muhammad Ridhwansyah Pasolo; Kevin Nugraha
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 3 No 2 (2019): Journal of Applied Business Administration - September 2019
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.415 KB) | DOI: 10.30871/jaba.v3i2.1535

Abstract

Penelitian ini bertujuan untuk menginvestigasi bukti empiris berupa variabel batasan waktu audit dan skeptisme profesional pengaruhnya terhadap kualitas audit internal pemerintah. Populasi dalam penelitian ini adalah seluruh auditor internal pemerintah yang merupakan ASN dan bekerja pada Kantor Perwakilan Badan Pengawas Keuangan dan Pembangunan (BPKP) Provinsi Papua. Pengambilan sampel dalam penelitian ini menggunakan teknik Purposive Sampling, dengan kreteria auditor yang telah mengikuti Pendidikan dan Pelatihan Jabatan Fungsional Auditor (JFA), data penelitian diperoleh menggunakan instrumen penelitian berupa kuisioner yang didistribuskan secara langsung maupun via email kepada responden yang berisi 28 item pertanyaan diukur dengan menggunakan skala likert. Metode analisis data dalam penelitian ini menggunakan regresi linier berganda. Hasil Penelitian menunjukan bukti empiris bahwa Batasan waktu audit dan Skeptisme profesional secara parsial berpengaruh terhadap Kualitas audit internal pemerintah. Kontribusi dari hasil penelitian ini dapat memperoleh bukti empiris mengenai faktor-faktor yang mempengaruhi kualitas hasil audit internal pemerintah, yang dapat memberikan informasi kepada pengambil kebijakan maupun auditor internal pemerintah sehingga dapat menjaga mutu serta meningkatkan kualitas audit internal pemerintah
Pelatihan Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada Penyedia Jasa Waleng’s Kurir Yaya Sonjaya; Septyana Prasetianingrum; Muhammad Ridhwansyah Pasolo; Muhdi B. Hi. Ibrahim; Mohammad Aldrin Akbar
MATAPPA: Jurnal Pengabdian Kepada Masyarakat Volume 4 Nomor 2 Tahun 2021
Publisher : STKIP Andi Matappa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31100/matappa.v4i1.1039

Abstract

Kegiatan ini dilaksanakan di Kota Jayapura dengan tujuan untuk meningkatkan pemahaman dan kemampuan pelaku UMKM dalam menyusun laporan keuangan. Kegiatan dilaksanakan dengan melakukan penyuluhan berupa ceramah, pembelajaran dengan menggunakan aplikasi Zahir Accounting 6.0 dan pendampingan terhadap pelaku usaha. Hasil yang diperoleh dari kegiatan pendampingan dan pelatihan yang dilakukan dengan menggunakan aplikasi Zahir Accounting pelaku usaha mampu membuat laporan keuangan dengan baik dan sesuai dengan SAK EMKM. Laporan keuangan yang dihasilkan mampu menunjukkan kondisi perusahaan yang sebenarnya, Selain itu pengendalian dan keamanan data menjadi lebih baik dan pembuatan laporan keuangan dapat lebih cepat diselesaikan serta lebih akurat. Penggunaan software Zahir Accounting membantu pelaku usaha, sebab tidak lagi melakukan proses penjurnalan, karena secara otomatis jurnal dibuat oleh system.
Implementation of Accounting Information System For Raw Material Control Adriani Lande; Kartim; Septyana Prasetianingrum; Sahrul Ponto; Muhammad Ridhwansyah Pasolo
Jurnal Mantik Vol. 6 No. 3 (2022): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

The use of information systems is currently required by the business to support business operations so that the implementation of various processes, including the accounting system for controlling raw materials, can go smoothly and be focused on achieving the business's objectives. The control of a company's raw material inventory is related to one aspect of the accounting system. Inventory control must be taken into account because it directly affects the costs that the business must bear as a result of inventory. As a result, the inventory currently in place must be balanced with needs, as raw material inventory is the primary factor in the business that supports a productive production process. With the help of activities and procedures related to accounting information systems, raw material inventory control systems, and company sales targets, this study seeks to analyze the function of accounting information systems in controlling raw material inventory. Along with resolving issues with the company's financial transaction data recording, a system that can generate thorough raw material recording reports must be developed in order to improve the company's raw material recording. The design of the raw material control accounting information system has been successfully made in accordance with the company's business processes and user needs analysis, as shown by the results of system development using the System Development Life Cycle (SDLC) method, so that system testing with blackbox testing demonstrates the system can function as expected.
Determinan kualitas laporan keuangan pemerintah Kota Jayapura dengan komitmen organisasi sebagai pemoderasi Muhammad Ridhwansyah Pasolo; Yana Ameliana; Kadek Ayu Anggreini
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ncaf.vol5.art40

Abstract

Kualitas Laporan Keuangan Pemerintah menjadi hal yang penting dalam laporan pertanggungjawaban pemerintah. Terdapat beberapa faktor-faktor yang dapat memengaruhi kualitas laporan keuangan pemerintah. Penelitian ini menguji secara empiris determinan kualitas laporan keuangan pemerintah kota Jayapura dengan komitmen organisasi sebagai Pemoderasi. Metode penelitian ini menggunakan pendekatan kuantitatif. Analisis data dilakukan berdasarkan penyebaran kuisioner kepada 30 Organisasi Perangkat Daerah di lingkungan pemerintah Kota Jayapura selama Oktober 2021 sampai dengan Juni 2022. Variabel Independen penelitian ini adalah kualitas laporan keuangan. Sedangkan variabel dependennya adalah penerapan standar akuntansi pemerintah, sistem pengendalian internal, pemanfaatan tekhnologi informasi serta komitmen organisasi sebagai variabel moderasi. Hasil penelitian menunjukkan bahwa Komitmen organisasi mampu memoderasi pengaruh penerapan standar akuntansi, sistem pengendalian internal atas kualitas laporan keuangan. Namun, tidak mampu memoderasi pemanfaatan tekhnologi. Penelitian ini memiliki kontribusi penting dalam menemukan determinan kualitas laporan keuangan pada pemerintah kota Jayapura, dan menjadi evaluasi perbaikan pada masa depan.
Slack Resources, Audit Committee, Board Feminism on the Quality of Corporate Social Responsibility Disclosure of Mining Industry Companies Rumkabu, Faradila Mince; Mutmainnah, Mutmainnah; Pasolo, Muhammad Ridhwansyah
Advances in Managerial Auditing Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i3.156

Abstract

Purpose: This study aims to examine whether slack resources, audit committee effectiveness, and board feminism influence the quality of corporate social responsibility (CSR) disclosure. Research Design and Methodology: This study employs a quantitative research method. The population consists of mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sample was selected using a purposive sampling technique. The study utilizes panel data as its data source, and data collection was conducted using the documentation method. Findings and Discussion: The analysis results indicate that slack resources and audit committees do not significantly affect the quality of CSR disclosure. However, board feminism does have a significant influence on this quality, suggesting that gender diversity on corporate boards enhances the transparency and comprehensiveness of CSR reporting. Implications: This study provides insights and a deeper understanding of the role of audit committees and gender diversity on the quality of CSR disclosure. It can serve as a valuable reference for future research and offer considerations for companies and policymakers in enhancing CSR practices through improved governance structures and board diversity.
Examining Contemporary Challenges and Solutions in Audit Practice Pasolo, Muhammad Ridhwansyah
Advances in Managerial Auditing Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i2.315

Abstract

The study explores contemporary challenges and innovative solutions in audit practice, aiming to enhance audit quality and effectiveness in the digital age. The purpose is to examine the multifaceted nature of the audit profession and its dynamic interaction with evolving business landscapes, regulatory frameworks, and technological advancements. Employing a literature review approach, the research design and methodology involve synthesizing insights from scholarly articles and theoretical frameworks to elucidate key themes and trends in audit practice. Findings reveal significant hurdles faced by auditors, including the escalating complexity of financial transactions, regulatory compliance requirements, and the emergence of new technologies. Moreover, innovative solutions such as data analytics, artificial intelligence, continuous auditing, and interdisciplinary collaboration offer promising avenues for addressing these challenges and providing stakeholders with timely assurance and insights into organizational performance. The implications of the study underscore the importance of proactive adaptation, continuous professional development, and collaboration among audit professionals, academia, industry stakeholders, and regulatory bodies in driving innovation, enhancing knowledge sharing, and advancing best practices in the audit profession. The study contributes to the literature by providing insights into emerging audit trends, best practices, and challenges facing the profession, with implications for audit quality, efficiency, and effectiveness in the digital age
MANIFESTASI HEN TECAHI YO ONOMI T’MAR NI HANASED DALAM PENCEGAHAN KORUPSI Pasolo, Muhammad Ridhwansyah
Jurnal Akuntansi Multiparadigma Vol 15, No 2 (2024): Jurnal Akuntansi Multiparadigma (Agustus 2024 - Desember 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.2.25

Abstract

Abstrak - Manifestasi Hen Tecahi Yo Onomi T’mar Ni Hanased dalam Pencegahan KorupsiTujuan Utama - Penelitian ini bertujuan memahami bagaimana manifestasi nilai Hen Tecahi Yo Onomi T’mar Ni Hanased untuk meningkatkan kualitas praktik akuntansi dalam pencegahan korupsi. Metode – Penelitian ini menggunakan metode biografi. Beberapa pejabat pemerintahan daerah menjadi informan dalam penelitian ini.Temuan Utama – Penerapan nilai Hen Tecahi Yo Onomi T’mar Ni Hanased dapat meningkatkan kualitas praktik akuntansi dalam pencegahan korupsi. Penerapan nilai-nilai ini, memberikan transparansi dan akuntabilitas yang lebih baik. Nilai ini juga berperan dalam memperkuat integritas aparatur negara.Implikasi Teori dan Kebijakan – Nilai Hen Tecahi Yo Onomi T’mar Ni Hanased menjadi pilar kebijakan penyelenggaraan pemerintahan. Nilai ini menguatkan pentingnya religiusitas serta komitmen pemimpin dalam pencegahan korupsi.Kebaruan Penelitian – Penelitian ini memaknai sebuah nilai moral lokal yang diciptakan oleh seorang pemimpin daerah dalam mencegah korupsi. Abstract - Manifestation “Hen Tecahi Yo Onomi T’mar Ni Hanased” in Corruption PreventionMain Purpose - This research aims to understand how the manifestation of “Hen Tecahi Yo Onomi T’mar Ni Hanased” value improves the quality of accounting practices in corruption prevention. Method - This research used biography method as a tool analysis. Several regional officials became informants in this study.Main Findings - Implementing “Hen Tecahi Yo Onomi T’mar Ni Hanased” values can improve the quality of accounting practices in corruption prevention. The application of these values provides better transparency and accountability. This value also plays a role in strengthening the integrity of the state apparatus. Theory and Practical Implications - The value of “Hen Tecahi Yo Onomi T’mar Ni Hanased” is a pillar of governance policy. This value reinforces the importance of religiosity and leader commitment in preventing corruption. Novelty - This research interprets a local moral value created by a regional leader in preventing corruption.
Interplay of Auditor Rotation, Firm Size, and Audit Quality: An Empirical Investigation Sumartono, Sumartono; Pasolo, Muhammad Ridhwansyah; Ermawati, Yana; Sonjaya, Yaya
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i2.95

Abstract

Purpose: This study explores the impact of auditor retention and firm size on audit quality, emphasizing their relevance to audit independence and corporate governance. Understanding these factors is crucial for regulators and businesses aiming to enhance financial reporting quality. Research Design and Methodology: The study focuses on 15 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Using secondary data from IDX records, logistic regression analysis was conducted to examine the relationships between auditor retention, firm size, and audit quality. Findings and Discussion: The findings show that auditor retention has a negative and insignificant effect on audit quality, indicating that frequent auditor changes do not necessarily improve audit outcomes. Similarly, firm size negatively and insignificantly affects audit quality, suggesting that larger companies do not always receive superior audits. These results challenge the belief that auditor rotation and firm size are primary indicators of audit quality. Implications: The study suggests that companies should prioritize auditor competence over rotation policies, while regulators may need to reassess mandatory auditor rotation’s effectiveness. Future research should consider other factors, such as auditor tenure, audit fees, and corporate governance, to gain a more comprehensive understanding of audit quality determinants. These insights can guide policymakers in enhancing audit standards and financial reporting integrity.
Co-Authors Abdul Rasyid Ade Kurniawan Adriani Lande Akbar, Mohammad Aldrin Akbar, Rusdi Aldrin Akbar, Mohammad Auliyah, Iriana Entar Sutisman Entar Sutisman Entis Sutisna Entis Sutisna Ermawati, Yana Fachril, Fadriansyah Kadek Ayu Anggreini Kartim Kevin Nugraha Laode Marihi Muhdi B. Hi. Ibrahim Mursalam Salim Mutmainnah Mutmainnah NOY, Ismail R. Pasolo, Fahrudin Rumkabu, Faradila Mince Sahrul Ponto Septyana Prasetianingrum Sumartono Sumartono Sumartono, Sumartono Suratini Suratini Tahir, Arlan Yana Ameliana Yana Ermawati Yaya Sonjaya Yaya Sonjaya