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All Journal SENTRALISASI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Jurnal Ekonomi, Bisnis, dan Akuntansi
Oman Rusmana
Universitas Jenderal Soedirman
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Accountability For Immediate Assistance In Village Fund (Case Study in Lesmana Village, Banyumas Regency) Herliana Herliana; Oman Rusmana
SENTRALISASI Vol. 10 No. 1 (2021): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v10i1.1217

Abstract

Pandemic  Covid-19 has an impact on decreasing community income, direct cash assistance sourced from village funds is one solution so that the poor can survive their prime. The research objective was to see how the village of Lesmana relocated village funds into direct cash assistance, as well as to see the accountability of the Village Fund BLT management. This type of qualitative research with case studies, the data used are primary data from observations, interviews, questionnaires and secondary data from literature studies. The results showed that the relocation of village funds to direct cash assistance in the village of Lesmana was in accordance with existing regulations, as well as in terms of management it was carried out quite accountably.
PENGEMBANGAN SISTEM INFORMASI AKUNTANSI RUMAH SAKIT (Studi Kasus: PKU Muhammadiyah Gombong) Oman Rusmana; Eko Suyono; Warsidi *
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.959 KB) | DOI: 10.32424/1.jpba.2022.1.1.5965

Abstract

The Objective of this community service was to identify the stages of implementation of accounting information systems and the factors that influence it. The study also aims to design an accounting system that consists of accounting documents, business processes, accounting policies, chart of accounts, account description, financial statement formats and standard journal entries. This research is a qualitative study using triangulation method of data analysis techniques, data sources and theory by the method of observation, interviews and distributing questionnaires. These results indicate that changes in the system is driven by the needs of stakeholders on the financial statements that can be responsibled for. The factors that most influence the success of the system is the individual factors. In the case, individuals who have very limited knowledge of accounting information systems inhibit the acceleration of change in accounting. The study also produced the original design, business processes, accounting policies in accordance with SAK ETAP, the format of financial statements, standard chart of accounts and journal entries.
EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERNAL BRI DENGAN COSO FRAMEWORK Ibnu Fajar; Oman Rusmana
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 20, No 4 (2018)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.512 KB) | DOI: 10.32424/jeba.v20i4.1242

Abstract

Bibliometrik Analisis: Dinamika dan Tren Penelitian pada Penelitian tentang Koperasi Ridwan Putra Mugiadi; Oman Rusmana
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4287

Abstract

Penelitian ini bertujuan untuk menganalisis dinamika dan tren penelitian pada koperasi dengan menggunakan analisis bibliometrik. Koperasi memainkan peran penting dalam perekonomian, namun belum banyak kajian yang menyelidiki perkembangan penelitian di bidang ini. Dengan menggunakan metode bibliometrik, penelitian ini mengeksplorasi tren produktivitas publikasi, tren penulis, dan jurnal terkait koperasi, serta menganalisis tren topik penelitian yang paling sering diminati dan kurang diminati. Data dikumpulkan dari basis data Google Scholar menggunakan Publish or Perish versi 8, dan dianalisis dengan menggunakan Software VOS Viewer versi 1.6.20. Hasil penelitian menunjukkan bahwa sejak tahun 2020 jumlah penelitian tentang koperasi mengalami penurunan. Analisis ini dapat membantu peneliti, pembuat kebijakan, dan pemangku kepentingan lainnya dalam memahami perkembangan penelitian di bidang Koperasi dan merencanakan arah penelitian Koperasi di masa depan.
Co-Authors EKO SUYONO Herliana Herliana Ibnu Fajar Ridwan Putra Mugiadi Warsidi *