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Konstruksi Dimensi Intellectual Capital Dalam Mendukung Kinerja Dosen Perguruan Tinggi Muhammadiyah Di Sulawesi Selatan Edi Jusriadi; Muhammad Rusydi; Abdul Muttalib
BALANCE: Economic, Business, Management and Accounting Journal Vol 15, No 02 (2018)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v15i02.1781

ABSTRACTHuman Resource Development in the micro context is characterized by a shift in the type of society, from industrial society based on tangible resourcement towards knowledge-based knowledge society, technology and information (intangibleresource) and the change of accounting reporting system from stewardship function to new paradigm more see that the financial statements serve as a source of information to take economic decisions by investors and creditors (main users) based on current value. So that the existence of employees in an organization is no longer viewed as a mere production factor but has become a human capital or long-term organizational assets.The purpose of this research is to construct the intellectual capital dimension so that found the concept and model of Human Resource performance development based on Intellectual Capital. The research population is lecturer and head of Muhammadiyah university in South Sulawesi with 158 samples chosen by multistage sampling through accidental technique using descriptive statistic method and Sturctural Equation Model (SEM) analysis.The research finds: 1) That to improve the lecturer's caturdharma performance, the role of human capital as one of the intellectual capital dimension needs to be improved through the development of IES-Q, and 2) the intellectual capital dimension has not all contribute directly in improving the performance of lecturer of Muhammadiyah University's lecturer South Sulawesi. Keywords : Intellectual Capital, IES-Q, PTM, Performance Tridharma LecturerCorrespondence to : edipsdm@gmail.com. /edi.jusriadi@unismuh.ac.id ABSTRAK Human Resource Development dalam konteks mikro ditandai terjadinya pergeseran tipe masyarakat, dari masyarakat industrialis yang berbasis tangible resourcemenuju masyarakat berpengetahuanyang berbasis ilmu pengetahuan, teknologi dan informasi (intangibleresource) serta adanya perubahan sistem pelaporan akuntansi dari fungsi stewardship (pertanggungjawaban pengelola kepada pemilik) menuju paradigma baru yang lebih melihat bahwa laporan keuangan berfungsi sebagai sumber informasi untuk mengambil keputusan ekonomi oleh investor dan kreditor (pengguna utama) berdasarkan current value. Sehingga eksistensi pegawai dalam suatu organisasi tidak lagi di pandang sebagai faktor produksi semata tetapi sudah menjadi human capital atau asset organisasi yang bersifat jangka panjang.Tujuan penelitian adalah untuk mengkonstruksi dimensi intellectual capital sehingga ditemukan konsep dan model pengembangan kinerja Sumber Daya Manusia yang berbasis Intellectual capital. Populasi penelitian adalah dosen dan pimpinan Perguruan Tinggi Muhammadiyah di Sulawesi Selatan dengan jumlah sampel sebanyak 158 orang yang dipilih secara multistage sampling melalui Teknik accident dengan menggunakan metode statistik dekskriptif dan analisis Sturctural Equation Model (SEM).Hasil penelitian menemukan:1) Bahwa untuk meningkatkan kinerja caturdharma dosen maka peran human capital sebagai salah satu dimensi intellectual capital perlu ditingkatkan melalui pengembangan IES-Q, dan 2) Dimensi intellectual capital belum semuanya berkontribusi secara langsung dalam meningkatkan kinerja caturdharma dosen Perguruan Tinggi Muhammadiyah di Sulawesi Selatan. Kata Kunci : Intellectual Capital, IES-Q, PTM, Kinerja Catur dharma DosenKorespondensi : edipsdm@gmail.com. /edi.jusriadi@unismuh.ac.id

PENGARUH KOMPETENSI, MOTIVASI DAN KEPEMIMPINAN TERHADAP KINERJA APARATUR SIPIL NEGARA KANTOR PENCARIAN DAN PERTOLONGAN MAKASSAR Suriadiningrat Palembai; Muhammad Rusydi Rahman; Edi Jusriadi
COMPETITIVENESS Vol 9, No 1 (2020): COMPETITIVENESS
Publisher : UNIVERSITAS MUHAMMADIYAH MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/competitiveness.v9i1.4731

This study aims to find out and analyze the influence of competence, motivation and leadership on the Performance of State Civil Apparatus (ASN) Makassar Search and Rescue Office and know and analyze the variables that predominantly affect the performance of ASN Makassar Search and Rescue Office. The research has been conducted at the Makassar Search and Rescue Office with an implementation time of 2 months, namely from April to May of 2020 with a sample of 99 people. The analysis method used in this research is quantitative descriptive method, through regression testing by conducting validity and reliability test of question items of each variable as well as assumption test. The results showed that Competency has a significant influence on performance with P = 0.0040.05 with a coefficient value of 0.338, this coefficient shows that the better the competency of ASN, the performance of ASN in Makassar Search and Rescue Office will increase; Motivation has a significant influence on performance with P = 0.0050.05 with a coefficient value of 0.295, this coefficient shows that the better the work motivation of ASN, the better performance will be; Leadership has no significant influence on performance with P = 0.1980.05 with a coefficient value of 0.122, this coefficient shows that the leadership applied to the Makassar Search and Rescue Office has not been able to improve employee performance; and the variable that has the dominant effect on performance is competency, this can be seen from the beta value of 0.346 greater than other variables.Keywords: Competence, motivation, leadership and performance

Bookkeeping Lessons in Increasing Income for Micro Entrepreneurs Arniati; Muryani Arsal; Muhammad Rusydi; Andi Arifwangsa Adiningrat
Jurnal SOLMA Vol. 10 No. 1 (2021)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v10i1.5577

Background: Latar belakang dilakukan kegiatan PKM adalah rendahnya pemahaman pembuatan laporaan keuangan yang baik dan benar serta pengelolaan laporan keuangan yang belum optimal. Tujuan kegiatan yaitu agar pelaku wirausaha dapat menyusun laporan keuangan yang baik dan benar yang dapat menjadikan usahanya lebih berkembang dan lebih maju sehingga pendapatannya meningkat. Metode: Pada pengabdian tersebut, tim telah melaksanakan pembelajaran pembukuan bagi mitra Wirausaha Student Mall Universitas Muhammadiyah Makassar dengan jumlah peserta sebanyak 10 orang dengan metode pelaksanaan yaitu pelatihan, dan pendampingan pembuatan laporan keuangan. Hasil: Hasil kegiatan yaitu meningkatnya pengetahuan serta keterampilan wirausaha dalam membuat pembukuan sederhana yang baik dan benar. Kesimpulan: Dengan melalui pembelajaran pembukuan maka pengetahuan pelaku wirausaha meningkat dalam hal pembuatan laporan keuangan sehingga motivasinya meningkat dalam bekerja untuk memperoleh pendapatan yang maksimal.

The Impact of CEO Narcissism Behavior on Firm Performance through Earnings Management Muhammad Rusydi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2021): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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

The purpose of this study is to see if Narcissistic CEO behavior patterns lead to earnings management. This study looks at the signs of Narcissistic CEO management practices and how they relate to company performance in 19 Manufacturing Companies listed on the IDX from 2017 to 2019. There are 57 people in the sample. The method of research used in this study was quantitative research with a causal approach. The SPSS test tool for Windows 24.0 is used to test hypotheses by using Path analysis. The findings, CEO narcissism, impact earnings management behavior, but it also impacts company performance through earnings management practices or actions. The CEO is the custodian of data and has the power to make decisions, including policies. The accounting will make every effort to portray good performance through a positive image and profit achievement as expected by investors as an indicator of performance measurement; as a result, CEOs with high self-confidence will use accounting policies to practice earnings management by adding profit figures as needed and the investors' wishes or lowering the profit rate as necessary to achieve the desired results

ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PT. INDUSTRI KAPAL INDONESIA (PERSERO) DI MAKASSAR Mira Mira; Muhammad Rusydi; Muh. Alfian
Jurnal Riset Perpajakan: Amnesty Vol 1, No 2 (2018): November 2018
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v1i2.2917

Penelitian ini bertujuan untuk mengetahui perhitungan dan pelaporan pajak pertambahan nilai yang di terapkan di PT. Industri Kapal Indonesia, Persero.Jenis penelitian yang digunakan dalam penelitian adalah penelitian studi kasus dengan pendekatan kualitatif dan kuantitatif. Data yang diolah adalah data berupa jumlah PPN masukan dan PPN keluaran yang disajikan selama lima tahun terakhir serta hasil wawancara terkait prosedur pelaporan pajak pertambahan nilai. Teknik analisis data yang digunakan dalam penelitian adalah menggunakan analisis deskriptif komparati fdengan cara Mendata PPN masukan dan keluaran, Membandingkan PPN masukan dan keluaran dengan SPT Masa PPN, Membandingkan pencatatan dengan UU PPN kemudian menarik kesimpulan dari hasil analisis tersebut.

The Impact of CEO Narcissism Behavior on Firm Performance through Earnings Management Muhammad Rusydi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2021): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v4i1.164

The purpose of this study is to see if Narcissistic CEO behavior patterns lead to earnings management. This study looks at the signs of Narcissistic CEO management practices and how they relate to company performance in 19 Manufacturing Companies listed on the IDX from 2017 to 2019. There are 57 people in the sample. The method of research used in this study was quantitative research with a causal approach. The SPSS test tool for Windows 24.0 is used to test hypotheses by using Path analysis. The findings, CEO narcissism, impact earnings management behavior, but it also impacts company performance through earnings management practices or actions. The CEO is the custodian of data and has the power to make decisions, including policies. The accounting will make every effort to portray good performance through a positive image and profit achievement as expected by investors as an indicator of performance measurement; as a result, CEOs with high self-confidence will use accounting policies to practice earnings management by adding profit figures as needed and the investors' wishes or lowering the profit rate as necessary to achieve the desired results

National Program, Local Response: Dynamic of Unconditional Cash Transfer Distribution to Poor Families in Maros Regency, Indonesia Jaelan Usman; Muhammad Rusydi; Mahnoor Farooq
Journal of Government and Civil Society Vol 6, No 2 (2022): Journal of Government and Civil Society (October)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jgcs.v6i2.6150

This study aims to explore the implementation of social assistance programs in improving the welfare of the poor affected by Covid-19 in Maros Regency. This is based on the consideration that the Family Hope Program is a conditional social assistance program, namely Beneficiary Families in supporting the improvement of the welfare of the poor between generations. We investigated the contribution of various possible pathways to the program’s overall impact, including education, health, consumption, caregiver stress levels and life satisfaction, perceived social support, and participation in hard and unpleasant work. The method used is qualitative-explorative with a phenomenological approach, to explore the Unconditional Cash Transfer (BLT) program to help the poor during the COVID-19 pandemic in Maros Regency, data analysis using Nvivo 12 Pro to interpret phenomena more deeply to get the best findings. The results of this study underline that unconditional cash grants are used on a scale that is getting bigger as part of Indonesia’s national social protection system. Unconditional Cash Transfer (BLT) distributed to poor families in Maros Regency aims to ease the economic burden due to Covid-19 Pandemic. Then the Maros Regency Government integrated social programs in collaboration with the Central Government, Regional Social Institutions, and Ombudsman to help poor families avoid economic, health, and education difficulties during Covid-19 Pandemic in Maros Regency. Penelitian ini bertujuan untuk mengeksplorasikan pelaksanaan program bantuan sosial dalam peningkatan kesejahteraan masyarakat miskin yang terdampak akibat Covid-19 di Kabupaten Maros. Hal ini didasarkan pertimbangan bahwa Program Keluarga Harapan adalah program bantuan social yang bersyarat, yaitu Keluarga Penerima Manfaat dalam mendukung peningkatan kesejahteraan masyarakat miskin antar generasi. Kami menyelidiki kontribusi berbagai kemungkinan jalur untuk dampak program secara keseluruhan, termasuk pendidikan, kesehatan, konsumsi, tingkat stress pengasuh dan kepuasan hidup, dukungan sosial yang dirasakan, dan partisipasi dalam kerja keras dan tidak menyenangkan. Metode yang digunakan kualitatif-eksploratif dengan pendekatan fenomenologi, untuk mengeksplorasikan program bantuan langsung tunai (BLT) untuk membantu masyrakat miskin di masa pandemi covid-19 di Kabupaten Maros, analisis data menggunakan Nvivo 12 Pro untuk menginterpertasikan fenomena lebih mendalam untuk mendapatkan temuan terbaik. Hasil penelitian ini menggarisbawahi bahwa hibah tunai tanpa syarat, yang digunakan dalam skala yang semakin besar sebagai bagian dari sistem perlindungan sosial nasional di Indonesia. Bantun Langsung Tunai (BLT) yang disalurkan untuk keluarga miskin di Kabupaten Maros bertujuan untuk meringankan beban ekonomi akibat pandemi covid-19. Kemudian Pemerintahan Kabupaten Maros melalukan integrasi program sosial yang bekerjasama dengan pemerintah pusat, lembaga social daerah, dan Ombusman untuk membantu keluarga miskin terhindar dari kesulitan ekonomi, Kesehatan dan pendidikan selama pandemi Covid-19 di Kabupaten Maros.

PELATIHAN PENGGUNAAN MENDELEY SEBAGAI MANAJEMEN REFERENSI PADA PENULISAN KARYA ILMIAH Arniati Arniati; Muryani Arsal; Muhammad Rusydi R
JMM (Jurnal Masyarakat Mandiri) Vol 6, No 6 (2022): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v6i6.11224

Abstrak: Mendeley adalah aplikasi manajemen referensi yang digunakan untuk membantu membuat sitasi dan daftar pustaka pada penulisan karya ilmiah. Mendeley dianggap penting pada penulisan karya ilmiah sebab manajemen referensi bisa memudahkan melaksanakan pengutipan sitasi serta manajemen referensi yang baik serta bisa meminimalisasi terjadinya plagiasi. Pengabdian ini membahas tentang pelatihan penggunaan mendeley sebagai manajemen referensi dalam penulisan karya ilmiah Guru SDN Kodingareng. Tim Pengabdian melaksanakan pelatihan dengan tujuan untuk meningkatkan pengetahuan, pemahaman dan kemampuan penggunaan mendeley sebagai manajemen referensi dalam penulisan karya ilmiah terhadap Guru SDN Kodingareng. Metode pelaksanaan pengabdian tersebut adalah ceramah, sosiaisasi, pelatihan dan praktek dengan mitra yaitu Guru SDN Kodingareng sebanyak 14 orang dengan evaluasi melalui praktek langsung dalam penggunaan mendeley dalam penulisan karya ilmiah. Pelatihan, sosialisasi dan praktek langsung tersebut dengan target luaran yaitu peserta pelatihan dapat menggunakan mendeley sebagai manajemen referensi dalam penulisan karya ilmiah guru SDN Kodingareng. Hasil yang telah dicapai oleh guru SDN Kodingareng setelah mengikuti kegiatan adalah 100% telah meningkat pengetahuannya, telah paham,dan mampu menggunakan Mendeley sebagai manajemen referensi dalam penulisan karya ilmiah.Abstract: Mendeley is a reference management application that is used to help create citations and bibliography on scientific writing. Mendeley is considered important in scientific writing because reference management can make it easier to carry out citations and good reference management and can minimize plagiarism. This service discusses training on the use of Mendeley as reference management in writing scientific papers for SDN Kodingareng teachers. The Service Team conducts training with the aim of increasing knowledge, understanding and ability to use Mendeley as a reference management in writing scientific papers for teachers at SDN Kodingareng. The method of implementing this service is lecture, socialization, training and practice with partners, namely SDN Kodingareng teachers as many as 14 people with evaluation through direct practice in using Mendeley in writing scientific papers. The training, socialization and direct practice are aimed at the outcome, namely that the trainees can use Mendeley as a reference management in writing scientific papers for SDN Kodingareng teachers. The results that have been achieved by Kodingareng Elementary School teachers after participating in the activity are 100% have increased knowledge, have understood, and are able to use Mendeley as reference management in writing scientific papers.

Pengaruh Dukungan Keluarga Dukungan Organisasi Terhadap Kinerja Karyawan yang Dimediasi Budaya Kerja Achmad Amin; Edi Jusriadi; Sitti Nurbaya; Muhammad Rusydi
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 9, No 1 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurman.v9i1.1506

Abstract The banking industry has experienced a weakening of the intermediary function in the last 2 years which can be seen from the low-profit growth. Based on the observation at 5 branches of PT. Bank Sulselbar, profit achievement in 2020-2021 in all branches has not yet reached the target of 100%. This study aims to identify and analyze the influence of family support, organizational support, and work culture on employee performance. This associative study used a quantitative approach. It involved 118 employees from 5 branches of PT. Bank Sulselbar as samples. Data were collected by distributing questionnaires and data were analyzed using PLS-SEM analysis. The results of the study showed that family support, organizational support, and work culture had a positive and significant effect on employee performance. Family support and organizational support had a positive and significant effect on work culture. The Sobel test showed that work culture can mediate the influence of family support and organizational support on employee performance in some branches of PT. Bank Sulselbar Makassar.Keywords: Family Support, Organizational Support, Work Culture, PerformanceAbstrakDunia industri perbankan dalam 2 tahun mengalami pelemahan fungsi intermediasi, hal ini terlihat dari pertumbuhan laba yang melemah. di PT. Bank Sulselbar sendiri dari 5 cabang yang diteliti pencapaian laba dari tahun 2020-2021 belum ada yang mencapai target 100%. Sehingga tujuan diadakannya penelitian ini adalah mengetahui dan menganalisis pengaruh faktor dukungan keluarga, dukungan organisasi, dan budaya kerja terhadap kinerja karyawan. Metode penelitian ini adalah penelitian asosiatif dengan pendekatan kuantitatif. Penelitian ini menggunakan sampel sebanyak 118 karyawan dari 5 cabang. Teknik pengumpulan data dalam penelitian ini yaitu menggunakan kuesioner, dengan teknik analisis data menggunakan analisis SEM PLS. Hasil penelitian menemukan bahwa dukungan keluarga, dukungan organisasi, dan budaya kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. Dukungan keluarga dan dukungan organisasi berpengaruh positif dan signifikan terhadap budaya kerja. Hasil uji sobel test bahwa budaya kerja dapat memediasi pengaruh dukungan keluarga dan dukungan organisasi terhadap kinerja karyawan pada beberapa cabang PT. Bank Sulselbar Makassar.Kata Kunci: Dukungan Keluarga, Dukungan Organisasi, Budaya Kerja, Kinerja

EFEKTIVITAS PENYELENGGARAAN PEMERINTAHAN DESA MELALUI DIKLAT BIDANG PELAYANAN PUBLIK DI SULAWESI SELATAN Jaelan Usman; Muhammad Rusydi; Naidah Naidah
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 5 (2023): Oktober
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i5.17042

Abstrak: Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan efektivitas penyelenggaraan pemerintahan desa melalui diklat bidang pelayanan publik di Desa Mandalle Kecamatan Bajeng Barat, Kabupaten Gowa. Metode yang digunakan adalah “Ceramah”, yaitu Tim Pelaksana menyampaikan materi diklat bidang pelayanan publik yang terkait dengan prinsip partisipasi, transparansi dan akuntabilitas. Sumber data dan informasi yang diperoleh dari Aparat Desa Mitra sebanyak 10 orang. Hasil pengabdian ini menegaskan bahwa efektivitas penyelenggaraan pemerintahan desa dalam menerapkan prinsip-prinsip good governance, terutama prinsip partisipasi, telah mencapai tingkat optimal. Keberhasilan ini dicapai melalui berbagai kebijakan yang dirancang untuk mendorong partisipasi aktif masyarakat dalam pengambilan keputusan yang berdampak pada peningkatan kesejahteraan. Meskipun beberapa kebijakan mungkin tidak selalu mendapatkan persetujuan dari semua pihak dan kadang-kadang berpotensi merugikan, namun secara keseluruhan, kebijakan-kebijakan ini memberikan manfaat yang lebih besar untuk kepentingan publik. Prinsip transparansi dalam pelayanan publik juga ditegakkan dengan usaha pemerintah dan aparatnya untuk beroperasi secara terbuka dan sesuai dengan aspirasi masyarakat, sementara prinsip akuntabilitas menjadi patokan sejauh mana pelayanan publik sesuai dengan standar nilai yang dijunjung tinggi. Hasil persentase kegiatan Diklat Bidang Pelayanan Publik mengalami peningkatan hingga mencapai 100%.Abstract: This community service activity aims to improve the effectiveness of village governance through training in the field of public services in Mandalle Village, West Bajeng District, Gowa Regency. The method used was "Lecture", in which the Implementation Team delivered training materials in the field of public services related to the principles of participation, transparency and accountability. The source of data and information obtained from the Partner Village Officials as many as 10 people. The results of this service confirm that the effectiveness of village governance in applying the principles of good governance, especially the principle of participation, has reached an optimal level. This success is achieved through various policies designed to encourage active community participation in decision-making that has an impact on improving welfare. Although some policies may not always get approval from all parties and are sometimes potentially harmful, overall, these policies provide greater benefits for the public interest. The principle of transparency in public services is also upheld by the efforts of the government and its officials to operate openly and in accordance with the aspirations of the community, while the principle of accountability is a benchmark for the extent to which public services are in accordance with the standards of values upheld. The percentage results of Public Service Training activities have increased to 100%.

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