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All Journal Trikonomika: Jurnal Ekonomi Media Riset Akuntansi Auditing & Informasi Journal of Governance, Taxation, and Auditing Journal of Accounting Research, Organization and Economics (JAROE) Tadulako International Journal of Applied Management (TaJAM)

Ridwan ,

Universitas Tadulako

Author-ID : 3200332

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Articles

PENGARUH DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH (SURVEI PADA KABUPATEN/ KOTA SE-SULAWESI) Ridwan ,
Media Riset Akuntansi, Auditing & Informasi Vol. 10 No. 1 (2010): APRIL
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The Influence of General Allocaation Fund and Regional Original Income on Regional Expenditure, a Survey in All Regency/ City in Sulawesi (supervised by Ridwan and Muslimin). The objective of this research is to analyze the influence of general allocation fund (DAU) and regional original income (PAD) on regional expenditure in all regency/ city in Sulawesi. The type of this research is descriptive and verificative method. To test the proposed hypothesis, this research employs multiple linear regression. The results from descriptive analysis indicates that financial performance using self-government ratio 2005 is 5.57% and in 2006 is 4.47%. This can be categorized that regional government is un-independent because the ratio is below 50%. Effectivity ratio 2005 is 90.86% (not effective) and 2006 is 108.02%. the results show that (1) simultaneously general allocation fund (DAU) and Regional Original Income (PAD) have a significant influence on regency/ city regional expenditure in Sulawesi (R2=0.951), (2) general allocation fund (DAU) partially has a significant influence on regional expenditure, (3) regional original income (PAD) has a significant influence on regional expenditure.

The Meaning of Fairness in Government Financial Statements: A Phenomenology Study Ridwan Ridwan; Rahayu Indriasari; Arung Gihna Mayapada; Novita Muliyani Djalil; Jurana Jurana; Ni Made Suwitri Parwati
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Objective– This study aims to investigate the meaning of fairness in government financial statements in Indonesia local governments.Design/methodology– The qualitative method with phenomenology as an analysis tool was used in this research. Research data was obtained through observation and in-depth interviews. Regional Government of Tojo Una-Una Regency, Indonesia, was identified as research subject while informants consist of the Regional Revenue Agency (Secretary and Treasurer) as the compiler of the regional government financial statements, inspectorate as the auditor, and the general public. Results – The result of this study reveals that the fairness of the government financial statements is interpreted as the suitability of the government financial statements with the law, which is oriented to the action’s results by ignoring the process that must be passed. It was also found that the fairness of government financial statements is interpreted as being free from prejudice on complaints if fraud is found on the financial statements.

ANALYSIS OF STATE PROPERTY ADMINISTRATION THROUGH STATE PROPERTY MANAGEMENT AND ACCOUNTING INFORMATION SYSTEM (SIMAK-BMN) AT THE PALU RELIGIOUS HIGH COURT REGIONAL COORDINATOR Sarman Sarif; Ridwan Ridwan; Muhammad Yunus Kasim
JURNAL INTERNASIONAL UNIVERSITAS TADULAKO Vol 4 No 2 (2022): Article
Publisher : the Master of Management Study Program, Faculty of Economics and Business, Tadulako University

This research aims to describe the process of administering State Property at the Regional Coordinator of the Palu Religious High Court and to offer solutions in the perspective of basic accounting concepts. This research used a qualitative method with a post-positivism approach. The data collection process was carried out through observation, interviews, and documentation analysis using the triangulation model technique. The research results show that (1) that registration is application-based but there are still items that have not been coded according to the type of goods, recording is not supported by valid source documents and updating of data and information on State Property is not carried out regularly, (2) recording is not supported by documents valid sources, (3) State asset data and information are not updated regularly, (4) Inadequate inventory of State Property, (5) State Property reports have not been reported in a timely manner. An alternative to the concept of State Property Administration in the prospect of basic accounting concepts is entity theory, such as: (1) In bookkeeping, it is necessary to have an understanding of the recording of State property, both goods purchased through the State Budget, Grants and Inbound Transfers so that the difference in the presentation of State Property books is not occurs., (2) In the inventory it is necessary to update State property that is no longer in accordance with the needs or obsolete goods, (3) In reporting the need for detailed presentation of goods so that it is easy to present in the state property report (4) In the use of a system application in asset management, it is very necessary to have real policies related to the use of applications according to needs, so that the asset administration process can run effectively and efficiently, (5) Asset reports will be complete and reliable if there is a match between physical assets, ownership documents and records in the books inventory. Mechanism of State Property Administration g is good, then the process of transparency and accountability in the management of State Property will be realized. Keywords : Administration, State Property, SIMAK-BMN Application

Ethnography Study: The Power of Agent in Determining the Cost of Production from Indonesia Heritage Product Ridwan RIDWAN; Rahayu INDRIASARI; Jamaluddin JAMALUDDIN; Chalarce TOTANAN; Ni Made Suwitri PARWATI
Journal of Governance, Taxation and Auditing Vol. 1 No. 4 (2023): Journal of Governance, Taxation and Auditing (April - June 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i4.643

Currently, business development in Indonesia is very fast after the COVID-19 pandemic. The pandemic and recession have many experiences. A person with a business must improve the efficiency and effectiveness of his business production process to be competitive. Business competition not only requires business owners to produce goods but also how producers are right in calculating the cost of production of the goods they produce. When business owners know how much they spend to produce their products, they will be easier to manage and decide how much the product's price is and the profit from every product. The concept of cost is one line with efficiency practice. That means cost efficiency may give the entities more opportunity to up their profit. This study aims to find the practice of determining the Cost of Production of Donggala buya sabbe as a local heritage by home industries in Central Sulawesi. The research method uses an ethnographic approach with an interpretive paradigm. The study found that determining the cost of production on buya sabbe woven fabrics by weavers was based on three theme dimensions: customer custom tastes, expertise factors, and role division. Of these three dimensions, in the ethnographic record, one defining the value of the cost of production is the power of collectors as agents and the motive of the weavers to continue working not because they want to preserve heritage culture but because of economic motives.

Peranan Etika Kerja Islam terhadap Hubungan Locus of Control dengan Kinerja Karyawan Ridwan Ridwan
TRIKONOMIKA Vol 12 No 1 (2013): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

This study’s objectives to asses moderating effect of Islamic work ethic variable to relationship in between locus of control with employers performance. The asses used Simple linear regression and Moderating Regression Analysis (MRA). Census method was used this study which included 32 responden from PT Bank Muamalat Indonesia Tbk. Cabang Palu employers. Result of the study indicated significantly effect of Islamic work ethic from relationship between locus of control to employers performance. Interaction coeficient marked negatif with significant ρ about 0.014 (ρ < 0.05) that it mind variable of islamic work ethic would be moderating variable which its fungtion diluted relationship locus of control to employers performance. Therefore, it need carefully to handle Islamic work ethic of employers if want to improve their performance by locus of control percieved.

Co-Authors Arung Gihna Mayapada Jamaluddin JAMALUDDIN MUH. YUNUS KASIM, MUH. YUNUS KASIM Novita Muliyani Djalil Nurdin, Jurana Parwati, Ni Made Suwitri Rahayu Indriasari Sarman Sarif Totanan, Chalarce

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