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All Journal Media Ekonomi dan Manajemen Jurnal Manajemen Indonesia SAR (Soedirman Accounting Review): Journal of Accounting and Business JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Jurnal Ekonomi, Bisnis, dan Akuntansi

Oman Rusmana

Unknown Affiliation

Author-ID : 2562325

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

Published : 15 Documents Claim Missing Document

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The Revitalization Model Through the Implementation of Accounting Information System for Village Unit Cooperative in Banyumas Region, Indonesia Eko Suyono; Oman Rusmana; Riswan Riswan
Media Ekonomi dan Manajemen Vol 34, No 1 (2019): The Importance of Personality and Strategy in Successful of Corporate Performan
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

One of the obstacles faced by the Village Unit Cooperative (VUC) in dealing with the current competitive business environment is the limited resources both in term of funds and infrastructure. Meanwhile, modern business is supported by the large scale of resources such as modern infrastructure, professional human resources, and extensive networks both at national and international levels. This study tries to evaluate the information system needs by VUC in order to sustain their business both manual and computer-based accounting system. The data was collected through in-depth interview, observation, and focus group discussion during community engagement activity conducted from July to October 2018. By using 6 VUCs in Banyumas as a sample, this study documents the steps in system development by using system development life cycle such as provide general information of the business, a summary of accounting policies, account guidelines and financial statements format, description of account codes, and the forms or the standards of journal entries. Moreover, this study designs a computer-based accounting system by using the Pivot Table on Microsoft Excel. With the good supervision in implementing all steps in system development, it is expected that the VUCs in Banyumas will be more sustainable and professional in managing their business in a very competitive business environment.

KEBUTUHAN INVESTOR TERHADAP INFORMASI KINERJA PEMERINTAH DAERAH KABUPATEN BANYUMAS DALAM PENGAMBILAN KEPUTUSAN INVESTASI Oman Rusmana; Alfian Pradana Baskoro Putra; Sukirman Sukirman
Jurnal Manajemen Indonesia Vol 15 No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Telkom University.

This study is a research used mixed methods that focused to combine two approaches, quantitative and qualitative on user of Local Government Finance Report (LKPD) in Banyumas Regency. The purpose of this study were determine the needs of investors, investor information that used in LKPD, relationship between respondents and their description of reading LKPD, suitability of infrastructure information in LKPD to user needs, and the factors that affect the infrastructure reporting in LKPD. Based of research and data analysis using Chi Square test (Fisher's Exact), descriptive statistics methods and qualitative analysis show that: (1) The need for investors to invest in Banyumas is a good investment climate, (2) The information used by investors in the LKPD Banyumas in making investment decisions are government policy, evaluation of services, information infrastructure, and information regarding the BPK audit opinion LKPD, (3) There is a relationship between readers / non-readers LKPD and the category of respondents, (4) There is a relationship between respondents by reason of reading LKPD, (5) There is the relationship between the importance of infrastructure information and respondents of readers LKPD, (6) There was no relationship between the time required to read LKPD and the importance of information infrastructure, (7) Disclosure aspects of financial infrastructure in the LKPD Banyumas Regency is not appropriate with the needs of users, (8) Disclosure aspects of non-financial infrastructure in Banyumas LKPD is not fully appropriate with the needs of users (9) Factors that affecting disclosure of infrastructure in LKPD of Banyumas Regency are: council recommendation, Government Accounting Standards, recommendation of Badan Pemeriksa Keuangan and local government policy

Determinants of Internet Financial Reporting in Indonesian Local Governments Warsidi .; Wahyu Rizkiyaningsih; Oman Rusmana; Sukirman .
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Local Governments are expected to provide relevant information related to their finance and performance to the public through the media that is easily accessible in order to meet the principles of accountability and transparency. The financial information through internet is called IFR (Internet Financial Reporting) which is a combination between the internet multimedia capability and capacity to communicate the financial information interactively. The objective of this study is to empirically examine determinants of internet financial reporting by local government in Indonesia. This study uses five variables there are Political Competition, Size, Dependency, Wealth and Type of Local Government. The sample in this study selected with purposive sampling. Total sample in this study are 130 local governments which contain 97 regency (74,6%) and 33 municipal (25,4%). Analysis method used in this study is multiple liner regression. The result shows that political competition, size and wealth of local government have a positive influence to the internet financial reporting in Indonesia. Two other variables, dependency and type of local government do not significantly affect to the internet financial reporting in Indonesian local goverments.

Pengaruh Return on Equity, Debt to Equity Ratio, Fixed Asset Turnover, Price to Book Value dan Interest Rate terhadap Price Earning Ratio pada Perusahaan Property & Real Estate di Bursa Efek Indonesia Agung Setiyawan; Oman Rusmana
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 1 No 02 (2014)
Publisher : Magister Akuntansi Universitas Pancasila

ABSTRACT This study is aimed to examine the influence return on equity (ROE), debt to equity ratio (DER), fixed assets turnover (FATO), price to book value (PBV) and interest rate (IR) towards price earning ratio (per). Population of this study are Property & Real Estate companies which had go public in Indonesia Stock Exchange (IDX) during the period of 2008-2012.This research take 11 samples of 52 Property & Real Estate companies listed in IDX during the period of 2008-2012. This research concluded that the price to book value (PBV) and interest rate (IR) have significant influence towards the price earning ratio (PER). Meanwhile, other variables partially have no significant influence towards the price earning ratio (PER). ABSTRAK Penelitian ini dilakukan untuk menguji pengaruh return on equity (ROE), debt to equity ratio (DER), fixed assets turnover (FATO), price to book value (PBV) dan interest rate (IR) terhadap Price Earning Ratio (PER). Populasi penelitian adalah perusahaan-perusahaan Property & Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2008-2012. Penelitian ini mengambil jumlah sampel sebanyak 14 perusahaan dari 52 perusahaan Property & Real Estate yang terdaftar di BEI selama periode 2008-2012. Hasil penelitian menunjukkan bahwa variabel Price to Book Value (PBV) dan Interest Rate (IR) secara parsial berpengaruh signifikan terhadap Price Earning Ratio (PER). Sedangkan Return on Equity (ROE), Debt to Equity Ratio (DER) dan Fixed Assets Turnover (FATO) tidak berpengaruh signifikan terhadap Price Earning Ratio (PER). JEL Classification: G14, G30

PENDAMPINGAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER PADA TOKO UMAT KOPERASI SYARI’AH MADANI BANYUMAS RAYA Eko Suyono; Oman Rusmana; Wahyudin *; Taufik Hidayat
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 1 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

This community service activity aims at providing assistance in the application of a computer-based accounting information system at “Toko Umat” the Banyumas Raya Syariah Madani Cooperative located at Jl. KS Tubun No. 14, Purwokerto Barat. This PKM activity was carried out in the period May-October 2019 and was successfully carried out in accordance with the plan where the target of this activity has been achieved by implementing a computer-based information system designed by the PKM Team in partner organizations. It is expected that with computerized business management the partner will become more professional in managing it business.

PENDAMPINGAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER DAN WEB UNTUK MENINGKATKAN PROFESIONALISME PENGELOLAAN USAHA PADA KSPPS AT-TAUFIQ MITRA UMAT DESA KOTAYASA KECAMATAN SUMBANG KABUPATEN BANYUMAS Eko Suyono; Oman Rusmana; Arintoko Arintoko
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 2 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Weaknesses still felt by microfinance institutions include the unclear organizational structure and division of work, the absence of recording and reporting of financial transactions, and the imperfect manual, computer-based, and web-based accounting information system (AIS). This PKM will be hosted at the At-Taufiq Mitra Ummah of the Sharia Savings and Loans Cooperative (KSPPS) in Kotayasa Village, District of Sumbang. The objective of this PKM is to build a manual, computerized, and web-based accounting information system for partner microfinance institutions. This PKM is scheduled for 10 months in 2022 which is ended in November 2022 so that the objective can be met. The outcomes of the accounting information system model from the research is implemented in the form of a manual-based and computer-based accounting system in this 8 months PKM project. In 2022, assistance is provided for the implementation of a computerized accounting system and the implementation of a web-based accounting information system.

PELATIHAN PENGELOLAAN KEUANGAN BERBASIS EKONOMI BERKELANJUTAN PADA PENGELOLA BADAN USAHA MILIK DESA (BUMDES) DI KECAMATAN SIGALUH KABUPATEN BANJARNEGARA Wita Ramadhanti; Triani Arofah; Oman Rusmana
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 2 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Village-owned Enterprises was established in compliance with Indonesian Law Number 6/2014. Hence, since it is a top-down instructions, the development progress is not in a good condition. There are still so many of these institutions that having difficulty in managing their financial sustainability. Based on that, this community development will train the Village-owned enterprises’ manager how to managing entity’s sustainable economics. The training was held at June 8th, 2022 on Village-owned Enterprises’ managers from Sigaluh District, Banjarnegara County. There are 20 trainees as participants. The participants then given theoretical material and discuss the practical side of sustainability management, accounting, and tax. The attendees then asked to filling in pre-test and post-test that will be analysed statistically in order to check the successfulness of the workshop. The results shows that there are means differences between pre-test and post-test mark of the participants. It means that intervention from the community development team through theoretical material and practical discussions are success in developing Village-owned enterprises managers’ capacity for entities’ as well as villages’ economic sustainability

PERAN AUDIT EKTERNAL DALAM MEMAJUKAN USAHA KECIL DAN MENENGAH DI JAWA TENGAH: SEBUAH KAJIAN KONSEPTUAL Eko Suyono; Oman Rusmana; Warsidi SE; Agus Fathurokhman
Soedirman Accounting, Auditing and Public Sector Journal (SAAP) Vol 1 No 1 (2022): Soedirman Accounting, Auditing and Public Sector Journal (SAAP)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Small and Medium Enterprises (SMEs) are the backbone of the economy in most countries around the world, including Indonesia. In Central Java, until the end of the fourth Quarter of 2016, there were 115,751 units of SMEs contributing for 791,767 jobs. Some of the weaknesses of SMEs compared to large and modern businesses is the limited financial condition and difficulties faced when it will apply for funding to the bank. It is because SMEs generally are unable to present the financial statements in accordance with the accounting standards as one of lending criteria from the bank. To overcome the problem, the financial statement of SMEs should be audited by the independent auditors. Therefore, the financial statement of SMEs will be more reliable so that the bank will approve SMEs credit application. In another word, the audit for SMEs can be said as one of the ways to overcome the weakness of SMEs so that SMEs will become more bankable

FAKTOR-FAKTOR YANG MEMPENGARUHI PERENCANAAN PAJAK PADA PERUSAHAAN-PERUSAHAAN DALAM INDEKS SAHAM SYARIAH INDONESIA (ISSI) YANG TERDAFTAR DI BURSA EFEK INDONESIA Sasongko Adi Priyanto; Oman Rusmana; Abdul Aziz Ahmad
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 22, No 3 (2020)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

IDENTIFIKASI KECURANGAN LAPORAN KEUANGAN DENGAN FRAUD PENTAGON STUDI EMPIRIS BUMN TERDAFTAR DI BURSA EFEK INDONESIA Oman Rusmana; Hendra Tanjung
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 21, No 4 (2019)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Co-Authors Abdul Aziz Ahmad Agung Setiyawan Agus Fathurokhman Alfian Pradana Baskoro Putra Arintoko Arintoko, Arintoko Dian Purnomo Jati Dian Purnomojati EKO SUYONO Eko Suyono Eko Suyono Hendra Tanjung NUR AINI Rini Purwanti Riswan Riswan Sasongko Adi Priyanto Si Made Ngurah Purnaman Sudarto Sudarto Sukirman . Sukirman Sukirman Taufik Hidayat Triani Arofah Wahyu Rizkiyaningsih Wahyudin * Warsidi . Warsidi SE Wita Ramadhanti

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