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All Journal Journal of Governance SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business Management Studies and Entrepreneurship Journal (MSEJ) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi : Transparansi dan Akuntabilitas Soso-Q : Jurnal Manajemen International Journal of Business, Law, and Education Daengku: Journal of Humanities and Social Sciences Innovation
Usmany, Paul
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Pattimura Ambon, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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ANALISIS POTENSI KEBANGKRUTAN SEBAGAI DAMPAK PANDEMI COVID-19 PADA PERUSAHAAN SUB SEKTOR RESTORAN, HOTEL DAN PARIWISATA DI BURSA EFEK INDONESIA Paul Usmany; Linda Grace Loupatty`
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.838 KB)

Abstract

This study aims to analyze the potential for bankruptcy of restaurants, hotels and tourismsub-sector companies listed on the Indonesia Stock Exchange during the Covid-19pandemic, using the ratio of net working capital to total assets, retained earnings to totalassets, EBIT to total assets, and book value of equity to book value of total debt in theAltman Z-Score Model. The population in this study were all companies in the restaurant,hotel and tourism sub-sector listed on the Indonesia Stock Exchange in 2020. The sampleused was 35 companies obtained using a saturated sampling technique (CensusTechnique). This research data uses secondary data, namely the annual reports ofcompanies in the restaurant, hotel and tourism sub-sectors listed on the Indonesia StockExchange in 2020. The data analysis method uses the Altman Z-Score MultivariateAnalysis (MDA) model III. The results showed that the potential for bankruptcy occurredin 58% of companies in the Restaurant, Hotel and Tourism Sub-sector on the IndonesiaStock Exchange. As many as 11% are in the gray area category, and 31% of companiesdo not experience financial problems so they are unlikely to go bankrupt. There are 8 companies that have a negative ratio of Net Working Capital to Total Assets, 6 companiesthat have a negative ratio of Retained Earning to Total Assets (RE/TA), 17 companieshave a ratio of Earning Before Interest and Tax to total assets (EBIT/TA). negative ones.And all companies have a positive ratio of Book Value of Equity to Book Value of TotalDebt. There are 9 companies experiencing significant financial distress so they must bedelisted in 2020 from the Indonesia Stock Exchange.
The Influence of Self Efficacy and Effort on Auditor Performance Specific Experience as Antecedent Variables (Empirical Study on BPK-RI in Indonesia) Paul Usmany
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3300

Abstract

This study aimed to investigate the effect of specific experience, self efficacy, and effort on auditor’s performance. The study used a model developed from goal setting theory.The study used a survey method on public auditors working at Audit Board of Republic of Indonesia (BPK-RI) headquarters and branch offices in nine different provinces: Jakarta, West Java, Banten, Central Java, Yogyakarta, East Java, Bali, South Sulawesi, and Maluku. The sample of this research is 188 respondents. The data obtained were then analysed by a Structural Equation Model. The study resulted in a positive and significant effect of specific experience on  self efficacy and auditor’s performance; a positive and significant effect of self efficacy on  effort and auditor’s performance; a positive and significant efffect of effort on auditor’s performance.
Pengaruh Penyajian dan Aksesibilitias Laporan Keuangan Daerah terhadap Akuntabilitas Pengelolaan Keuangan Daerah Senda Yunita Leatemia; Paul Usmany
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 9 No 2 (2021): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v9i2.5248

Abstract

The purpose of this study is to empirically examine the effect of the presentation and accessibility of regional financial reports on the accountability of regional financial management. This research is a quantitative research with several hypothesis testing. A sample of 87 respondents consisting of heads of offices, secretaries, heads of divisions, heads of sections and staff from each OPD of the Ambon City Government, who are involved in the process of managing regional finances. Based on the t test, it shows that the presentation of regional financial reports has a positive and significant effect on the accountability of regional financial management, while the accessibility of regional financial reports has no effect on the accountability of regional financial management. This is because regional financial reports have not been published openly through the mass media and information on regional financial reports is difficult to access by external parties.
EFEK INTERAKSI SIFAT MACHIAVELLIAN DAN LOCUS OF CONTROL INTERNAL TERHADAP PERILAKU DISFUNGSIONAL AUDITOR Paul Usmany; Muhammad F. Laitupa
Soso-Q : Jurnal Manajemen Vol 5, No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/sosoq.v5i1.111

Abstract

This study aims to examine the effect of machiavellian, locus of control, and to examine the effect of locus of control on the relationship of machiavellian properties with auditor dysfunctional behavior. Respondent is the auditor of BPK RI representative of Maluku Province 42 people and all of them are used as sample in this research. Number of Auditors in BPK RI Representatives of Maluku Province amounted to 42 people but from questionnaires distributed as many as 42 questionnaires, only 35 questionnaires were returned. The method used is Partial Least Squares Method (PLS).The result obtained is that Machiavellian properties have a positive effect on auditor dysfunctional behavior. Locus of control positively affects auditor dysfunctional behavior. Locus of control affects the relationship of machiavellian properties and auditor dysfunctional behavior. This is indicated by the influence of time budget pressure on the relationship between machiavellian properties and auditor dysfunctional behavior is negative
Revealing Potential Regional Original Income of Southwest Maluku Regency Paul Usmany
Journal of Governance Volume 7 Issue 3: (2022)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31506/jog.v7i3.16469

Abstract

This research is designed in an analytical framework that aims to reveal the potential of the Regional Original Income of Southwest Maluku Regency (Southwest Maluku). As it is known that the practice of regional autonomy in Indonesia has been going on for more than two decades, and although each local government has been given wider authority to manage its region by exploring sources of Regional Original Revenue, there is evidence that shows that most areas are still faced with the problem of low Original Regional Revenue, and has not been able to make a significant contribution to regional revenues, including the Southwest Maluku Regency. The analytical method used in this research is the Quantitative Descriptive Analysis Technique and the SWOT Matrix. The results of the analysis of the effectiveness ratio, growth ratio, and contribution ratio show that the achievement of Regional Original Income in Southwest Maluku Regency is not optimal; The low contribution of Regional Original Revenue to regional revenues causes this district to be unable to be categorized as an independent region in meeting the needs of its development financing budget. In addition, the mapping analysis of the growth of the Regional Original Income component shows that Regional Taxes have the highest average growth, followed by Regional Levies, and finally, Other Legitimate Regional Original Income. Meanwhile, the results of the SWOT analysis show that the management of Regional Original Revenue in Southwest Maluku Regency is still weak internally but has many opportunities to be developed; Furthermore, the SWOT Matrix concludes that alternative strategies should be a top priority for efforts to optimize the management of Regional Original Revenue in Southwest Maluku Regency by improving weaknesses in optimizing opportunities.
Job Satisfaction Mediates the Effect of Work Environment and Competence on Performance Gerrit M. Pentury; Paul Usmany
International Journal of Social Science and Business Vol. 7 No. 2 (2023): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i2.53822

Abstract

This study aims to analyze the influence of the work environment and competence on the performance of education personnel at the Pattimura University Rectorate Office, as well as examine the mediating role of job satisfaction in the relationship between the work environment and competence on performance. The type of research used is explanatory research. The unit of analysis is the education staff of the Rector of Pattimura University. Data collection was carried out by questionnaire, with the number of respondents as many as 57 education personnel from a total population of 130 education personnel. Data collection techniques were interviewed using questionnaire models and observation techniques. The questionnaire contains 34 question items. To test the effect a path analysis tool was used using the SPSS program version 26. The results showed that the work environment affects job satisfaction; In addition, competence affects job satisfaction; These findings suggest that the work environment affects performance. Competence affects performance; Job satisfaction affects performance; Job satisfaction as a mediating variable reinforces the influence of the work environment on performance; Job satisfaction as a mediating variable reinforces the influence of competence on performance. Work environment, competence, and job satisfaction as mediating variables with a coefficient of determination of 79.1% and the remaining 20.9% are explained by other variables outside the model. The results of the path analysis can be concluded that the indirect influence of competence through job satisfaction is an effective path to improve performance. This research has important implications for organizational managers, especially in terms of human resource development and performance improvement.
Pengaruh Kompetensi Sumber Daya Manusia Terhadap Efektifitas Pengelolaan Keuangan Badan Layanan Umum Altje Delaya Tamole; Christina Sososutiksno; Paul Usmany; Jefry Gasperz; Ferry H. Basuki
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.5066

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Kompetensi Sumber Daya Manusia Terhadap Efektifitas Pengelolaan Keuangan Badan Layanan Umum Dengan Sistem Pengendalian Internal Sebagai Variabel Moderasi pada Universitas Pattimura Ambon. Jenis penelitian ini termasuk penelitian kuantitatif. Populasi dalam penelitian ini adalah 9 fakultas, 2 orang di Lembaga Kementerian, dan seluruh pegawai di bawah koordinasi Rektorat Universitas Pattimura Ambon dan Bagian Keuangan Universitas Pattimura Ambon Provinsi Maluku sehingga total populasi yang ada pada penelitian ini adalah 62 orang. Teknik pengumpulan data menggunakan kuesioner. Analisis data menggunakan Moderated Regression Analysis (MRA). Hasil penelitian menunjukan bahwa, Variabel Kompetensi Sumber Daya Manusia tidak berpengaruh, dan Sistem Pengendalian Internal mampu memoderasi hubungan Kompetensi Sumber Daya Manusia terhadap Efektifitas Pengelolaan Keuangan Badan Layanan Umum sebagai Prediktor Moderator. Kata Kunci: Kompetensi Sumber Daya Manusia, Efektifitas Pengelolaan Keuangan Badan Layanan Umum, Sistem Pengendalian Internal, dan
Bibliometric Analysis of the Term “Entrepreneurial Motivation” Andi Mudassir; Irawan Yuswono; Paul Usmany; Lexi Jalu AJi
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education (January - June) Ongoing
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.548

Abstract

This study presents a comprehensive bibliometric analysis of the term "Entrepreneurial Motivation," reflecting the extensive scholarly interest in the determinants that incite individuals to undertake entrepreneurial endeavors. Utilizing a dataset from reputable databases such as Scopus, this research elucidates the evolution of entrepreneurial motivation as a concept and its significance in the entrepreneurship literature. We investigate key thematic clusters, seminal works, influential authors, and collaboration patterns in the field. Additionally, we explore publication trends in leading journals and identify research lacunae and emerging trends that signal future scholarly directions. Our findings indicate a robust engagement with factors such as educational background, personal traits, and socio-economic impacts, including the influence of the COVID-19 pandemic on entrepreneurial activity. The study also highlights potential new avenues for research in areas that have yet to become prominent within the existing literature, such as the role of risk perception, necessity entrepreneurship, passion, and social responsibility in shaping entrepreneurial motivation. This analysis provides a detailed landscape of the field, contributing to a more nuanced understanding of the dynamic forces that foster and sustain entrepreneurial motivation in an ever-evolving global economy.
Pengaruh Sistem Informasi Pengelolaan Keuangan Daerah Dan Sistem Akuntansi Keuangan Daerah Terhadap Kinerja Pemerintah Daerah : Penerapan Anggaran Berbasis Kinerja Sebagai Variabel Moderasi (Studi Emipiris Pada Pemerintah Kabupaten Maluku Tengah) Wilisen Josafat Alexsander Titaley; Paul Usmany; Dwi Hariyanti
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5177

Abstract

This study aims to analyze the effect of regional financial management information systems and regional financial accounting systems on local government performance moderated by the implementation of performance-based budgeting. The sample used in this study was 47 respondents. The data analysis used in this study was Partial Least Square (PLS). The results showed that the influence of the regional financial management information system had a positive and significant influence on the performance of local governments. The results also show that the regional financial accounting system has a positive and significant influence on the performance of local governments. Furthermore, the influence of the regional financial management information system on local government performance will be weak if moderated by the implementation of performance-based budgeting. And the influence of the regional financial accounting system on the performance of local governments will be stronger if moderated by the implementation of performance-based budgeting.
Pengaruh Pengawasan Keuangan Dana Desa Dan Akuntabilitas Pengelolaan Dana Desa Terhadap Kinerja Pemerintah Desa : Efektifitas Pengelolaan Dana Desa Sebagai Variable Mediasi (Studi Empiris Pada Negeri Administratif Gale-Gale Kabupaten Maluku Tengah) La Baiena; Dwi Hariyanti; Paul Usmany
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5179

Abstract

This study aims to analyze the effect of village fund financial supervision and accountability of village fund management on village government performance mediated by the effectiveness of village fund management. The sample used in this study was 98 respondents. The analysis tool used is Partial Least Square (PLS). The results showed that financial supervision of village funds had no effect on the performance of village governments. Accountability of village fund management affects the performance of village government. The effectiveness of village fund management affects the performance of village government. Financial supervision of village funds affects the effectiveness of village fund management. Accountability of village fund management affects the effectiveness of village fund management. Furthermore, the results of the investigation also show that financial supervision of village funds affects the performance of village governments mediated by the effectiveness of village fund management and accountability of village fund management affects the performance of village governments mediated by the effectiveness of village fund management.
Co-Authors Adri Gunawan Altje Delaya Tamole Andi Mudassir CHRISTINA SOSOSUTIKSNO Dwi Hariyanti Ferry H. Basuki Ferry H. Basuki Gerrit M. Pentury Irawan Yuswono Jefry Gasperz La Baiena Lexi Jalu AJi Linda Grace Loupatty` Muhammad F. Laitupa Senda Yunita Leatemia Wilisen Josafat Alexsander Titaley