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All Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan DEVOTE: Jurnal Pengabdian Masyarakat Global
Rahmatia Azzindani
Fakultas Ekonomi Dan Bisnis Universitas Mataram
Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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SOSIALISASAI PERHITUNGAN HARGA POKOK PENJUALAN DAN HARGA JUAL PRODUK PADA PELAKU UMKM DI DESA SADE KABUPATEN LOMBOK TENGAH Utami, Luh; Azzindani, Rahmatia; Suandi, Suandi; Pahmi, Saepul; Wardhani, Kania; Algifari, Muhammad Daelami
Devote: Jurnal Pengabdian Masyarakat Global Vol. 3 No. 2 (2024): Devote : Jurnal Pengabdian Masyarakat Global, Juni 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v3i2.2913

Abstract

Small and medium businesses have an important role as drivers of the economy in Indonesia. However, various obstacles that arise can hinder its development, especially problems in the financial sector. MSMEs' difficulties in determining the cost of goods sold and selling prices can affect their profits and business sustainability. The outreach was carried out to provide knowledge and understanding for MSME players so they can calculate the cost of goods sold and selling prices correctly. This community service activity was carried out in Sade Village, Central Lombok Regency, which was attended by MSME actors in the tourist village. The aim of this service is to provide knowledge and understanding for MSMEs in determining the cost of goods sold and the selling price of products. This activity was carried out on March 6 2024. The results of the activity showed that the socialization provided could provide positive benefits for participants. This can be seen from the alignment of the material presented with the participants' needs as well as the participants' enthusiasm in participating in this activity.
Implementasi SIMDA dan Kinerja Aparatur Pemerintah Daerah Terhadap Kualitas Laporan Keuangan Dimediasi Good Government Governance Azzindani, Rahmatia; M. Irwan
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 3 No 1 (2020): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2020
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v3i1.31

Abstract

Penelitian ini bertujuan menguji dan memberikan bukti empiris pengaruh implementasi Sistem Informasi Manajemen Daerah (SIMDA) dan kinerja Aparatur Pemerintah Daerah (APD) terhadap kualitas laporan keuangan dengan tata kelola pemerintahan yang baik (good government governance) sebagai variabel pemediasi. Penelitian dilakukan pada 32 Organisasi Perangkat Daerah (OPD) Pemerintah Kabupaten Lombok Tengah dengan responden sejumlah 96 yang terdiri dari pegawai subbagian keuangan dan akuntansi. Data dianalisis menggunakan path analysis, serta Intervening Regression Analysis (IRA) dan Sobel Test untuk uji mediasinya. Hasil penelitian menunjukkan bahwa implementasi SIMDA mempengaruhi kualitas laporan keuangan dan good government governance memediasi pengaruh kinerja aparatur pemerintah daerah terhadap kualitas laporan keuangan. Temuan lain penelitian ini mengungkapkan bahwa kinerja aparatur pemerintah daerah berpengaruh terhadap terwujudnya tata kelola pemerintahan yang baik, meskipun good government governance tidak memediasi hubungan implementasi SIMDA terhadap kualitas laporan keuangan pemerintah daerah.
Co-Authors Algifari, Muhammad Daelami Endar Pituringsih M Irwan M. Irwan Pahmi, Saepul Raden Mohamad Herdian Bhakti Utami, Luh Wardhani, Kania