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All Journal Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ilmiah Tata Sejuta STIA Mataram Jurnal Gema Ngabdi Jurnal Abdi Insani Jurnal Akuntansi dan Keuangan Jurnal Abdimas Sangkabira GANESHA: Jurnal Pengabdian Masyarakat Prosiding Konferensi Nasional PKM-CSR Jurnal Pengabdian Pada Masyarakat Jurnal Pepadu Journal of Islamic Economics Lariba Eduvest - Journal of Universal Studies Journal of Management Accounting, Tax and Production Socio-Economic and Humanistic Aspects for Township and Industry Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi Asian Journal of Management, Entrepreneurship and Social Science
Suhaedi, Wirawan
Fakultas Ekonomi Dan Bisnis Universitas Mataram
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KONTRIBUSI DAN EFEKTIVITAS PENDAPATAN ASLI DAERAH TERHADAP ANGGARAN PENDAPATAN DAN BELANJA DAERAH DALAM MENGUKUR TINGKAT KEMANDIRIAN DAERAH DI KOTA BIMA Dian Tifani; Wirawan Suhaedi; Intan Rakhmawati
Jurnal Riset Mahasiswa Akuntansi Vol. 3 No. 1 (2023): Jurnal Riset Mahasiswa Akuntansi, Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v3i1.363

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis tingkat kontribusi dan efektivitas Pendapatan Asli Daerah terhadap Anggaran Pendapatan dan Belanja Daerah dalam mengukur tingkat kemandirian daerah periode 2017-2021. Jenis penelitian ini merupakan bentuk penelitian deskriptif dengan menggunakan pendekatan kuantitatif. Pengumpulan data dilakukan dengan metode dokumentasi. Proses analisis data dilakukan dengan menggunakan rasio efektivitas, rasio kemandirian daerah, desentralisasi fiskal, dan rasio pertumbuhan. Hasil penelitian ini menunjukkan bahwa rata-rata tingkat efektivitas Pendapatan Asli Daerah di Kota Bima cukup efektif dengan persentase 92,79%, rasio kemandirian daerah memiliki kemampuan keuangan rendah sekali dengan rata-rata persentase 7,37%, kontribusi Pendapatan Asli Daerah terhadap Pendapatan daerah memiliki kemampuan keuangan sangat kurang dengan rata-rata persentase 6,68%, dan kontribusi Pendapatan Asli Daerah terhadap belanja daerah memiliki kemampuan keuangan sangat kurang dengan rata-rata persentase 6,23%.
Dividend Policy, Profitability, and Capital Structure: Their Effects on the Value of Family and Non-Family Firms in Indonesia Wina Febriyandini; Wirawan Suhaedi
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 02 (2024): May, Asian Journal of Management Entrepreneurship and Social Science ( AJMESC
Publisher : Cita Konsultindo Research Center

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

Abstract

The purpose of this study was to determine the differences in the influence of dividend policy, profitability, and capital structure on the value of family and non-family companies. The population in this study is made up of manufacturing companies listed on the IDX in 2018–2022. The population in this study amounted to 166 companies. The sample was obtained using the purposive sampling technique, which resulted in 154 companies with 770 observation data. Furthermore, testing was carried out with multiple linear regression tests and different tests using paired sample t tests. The results of this study indicate that there is no significant difference between the effect of dividend policy and capital structure on the value of family and non-family companies. It was found that jointly, dividend policy, profitability, and capital structure can affect the firm value of both family and non-family firms.
Revenue Potency of University of Mataram Through Cash Management Suhaedi, wirawan; Sasanti, Elin Erlina
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 6 No 1 (2020): JURNAL ILMIAH Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v6i1.128

Abstract

University of Mataram is one of higher education entities with a Public Service Agency (BLU) status. As a BLU entity that has flexibility in financial management, the University of Mataram is expected to optimize its potential to generate revenue. One potential that can generate substantial income is by utilizing the cash owned by the University of Mataram for investment. This study aims to identify the potential revenue that can be generated by the University of Mataram. This research was conducted to provide alternative investments through BLU cash management in order to generate more optimal income for the University of Mataram. BLU entity could invest their cash as long as it does not interfere with the operational activities of the university. This research was conducted by determining the amount of BLU funds that have not been used (idle cash) for operational activities, which can be used for investment. The results of this study indicate that University of Mataram could potentially optimize their BLU revenue through cash management up to Rp. 8.482.681.740,- per year.The average revenue from the placement of cash in bank is currently Rp 3.613.488.324,-, which indicate that there is still an untapped revenue potential of Rp 4.869.193.416. This potential revenue could be obtained by utilizing idle cash from current accounts to time deposits
A Akuntabilitas Fiskal Vs Akuntabilitas Sosial Pengelolaan Keuangan Desa Dwi, Baiq Rosyida; Suhaedi, Wirawan; Inapty, Biana Adha; Hudaya, Robith
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 1 (2022): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v8i1.305

Abstract

The aims of this study is to determine the level of application of fiscal accountability and social accountability of village financial management, and to compare the application of both. The research is a qualitative research with a phenomenological approach. Data was collected through interviews of informans are involving in village financial management and documentation of the Village Budget Realization Report (LRA). The results showed that the fiscal accountability was less quality. This is based on the behavior of village government financial report compilers who report dishonest and accurate spending. Meanwhile, social accountability, both supply and demand side, is determined by the attitudes, habits and views of village financial management officials. Quality of social accountability practices is similar with quality of fiscal accountability practices. However, taking into account the phenomena that occur, the degree of social accountability will determined by the quality of fiscal accountability. Keyword : Fiscal Accountability, Sosial Accountability
Pembuatan Database Murid TK Aisyiyah Busthanul Athfal 5 Mataram erlina sasanti, elin; animah, animah; suhaedi, wirawan; Astuti , Widia; ridhawati, rini
Al-Madani: Jurnal Pengabdian Pada MAsyarakat Vol 3 No 1 (2024): JUNI: Al-Madani (Jurnal Pengabdian Pada Masyarakat)
Publisher : Institut Agama Islam Hamzanwadi NW Pancor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37216/al-madani.v3i1.1433

Abstract

Abstract  Administration is very important for the world of education with the aim that the management and regulation of school data can be structured systematically so that it is easily accessible to interested parties. Aisyiyah Busthanul Athfal 5, Mataram, has not yet implemented database management using computer. Based on these problems, Excel-based school management application training to help the school solve existing problems. Implementation of training creating a school database using Excel will be held in 2 sessions with a target number of participants of 15 people. Participants in this training consist of operators or school administration staff and school teachers. The results of this activity include several components, namely the participants' ability to master the material, the material targets that have been planned, success in the target number of training participants, and achievement of the training objectives. The achievement of the objectives of introducing Computer Based Reports is good
OPTIMALISASI TARIF PELAYANAN KULIAH PROGRAM STUDI ORTHOPEDI MELALUI PERHITUNGAN UNIT COST Suhaedi, Wirawan; Tara, Nur Aida Arifah; Waskito, Iman; Hudaya, Robith; Rakhmawati, Intan
Jurnal Abdimas Sangkabira Vol. 4 No. 2 (2024): Jurnal Abdimas Sangkabira, Juni 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v4i2.1073

Abstract

Orthopedi merupakan spesialisasi kedokteran yang berfokus pada pengobatan dan terapi masalah tulang serta saraf dalam tulang, baik bedah, pengobatan, maupun pemulihan, hingga traumotologi. Universitas Mataram direncanakan membuka Program Studi Orthopedi di bawah Fakultas Kedokteran. Oleh karena itu, diperlukan pengabdian berupa pemberian materi dan diskusi sehubungan dengan penentuan biaya dengan full costing, dalam rangka penentuan Biaya Kuliah Tunggal (BKT) per mahasiswa dan Uang Kuliah Tunggal (UKT).  Pengabdian telah dilaksanakan di Rektorat Universitas Mataram, dan menghasilkan nilai Biaya Kuliah Tunggal (BKT) per mahasiswa. Analisa biaya dilakukan dengan pengelompokan biaya menjadi biaya langsung dan biaya tidak langsung, baik untuk kegiatan perkuliahan di kelas kegiatan laboratorium, praktikum, dan administrasi umum. Melalui kegiatan pengabdian ini, diharapkan dapat tercapai optimalisasi tarif pelayanan kuliah. Hasil pengabdian ini adalah perhitungan unit cost Biaya Kuliah Tunggal (BKT) mahasiswa Program Studi orthopedi.
Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal dan Pemanfaatan Teknologi Informasi terhadap Akuntabilitas Pengelolaan Dana Desa di Kabupaten Lombok Barat Laili, Najwa; Suhaedi, Wirawan
Journal of Management Accounting, Tax and Production Vol 1, No 2 (2023): Desember 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v1i2.1377

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi aparatur desa, sistem pengendalian internal dan pemanfaatan teknologi informasi terhadap akuntabilitas pengelolaan dana desa. Penelitian ini merupakan jenis penelitian asosiatif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh desa yang ada di Kabupaten Lombok Barat yang berjumlah 119 desa. Teknik pengambilan sampel yang digunakan yaitu proportionate stratified random sampling. Data diperoleh dari hasil penyebaran kuesioner kepada 99 responden yang berasal dari 33 desa yang menjadi sampel dalam penelitian ini. Alat analisis yang digunakan yaitu Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa kompetensi aparatur desa, sistem pengendalian internal dan pemanfaatan teknologi informasi berpengaruh positif terhadap akuntabilitas pengelolaan dana desa di Kabupaten Lombok Barat.
PENGARUH PENGALAMAN KERJA, PELATIHAN KERJA, DAN KODE ETIK TERHADAP KINERJA AUDITOR Deasusanti, I Gusti Ayu Ketut Berliana Deasusanti; Suhaedi, Wirawan; Waskito, Iman
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.236

Abstract

The study aims to test and determine the effect Work Experience, Work Training, Code Of Ethics on Auditor Performance. This study uses a quantitative approach. The populations in this study are all auditors who work in office West Lombok District Inspecorate and Mataram City Inspectorate. The sampling technique used is a saturated sample where all members are used as samples, with a total sample of 46 auditors. Data collection was carried out by giving questionnaires directly to all sample, and 44 questionnaires wer returned. Data analysis techniques in this study using Partial Last Square (PLS). The results of this study indicate that Work Experience, Work Training, Code of Ethics have a positive and significant effect on auditor performance.
SOSIALISASI DAN PENYULUHAN BLUE ECONOMY: MENANAMKAN SEMANGAT WIRAUSAHA YANG BERWAWASAN LINGKUNGAN DI DESA PULAU BUNGIN, KABUPATEN SUMBAWA Jumaidi, Lalu Takdir; Jalaludin, Jalaludin; Suhaedi, Wirawan; L, Baiq Anggun Hilendri; Anggara, Jaka; Fiorentina, Lidya Meti
Jurnal Pepadu Vol 5 No 4 (2024): Jurnal PEPADU
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v5i4.5263

Abstract

Blue Economy secara umum dipandang sebagai kolaborasi antara kelestarian lingkungan dan ekonomi berkelanjutan dalam sebuah ruang laut yang luas. Konsep Blue Economy ini dapat diterapkan di Desa Pulau Bungin. Potensi laut dan perikanan yang melimpah akan lebih memberikan nilai tambah (value added) dengan peningkatan dan pengembangan kewirausahaan pada produk kelautan dan perikanan. Kegiatan Pengabdian Masyarakat ini dilakukan melalui metode penyuluhan, demontrasi dan Fokus Group Discussion (FGD). Materi yang diberikan mencakup Konsep Dasar Blue Economy, Strategi Memulai Wirausaha Berwawasan Lingkungan, dan Peluang Usaha Blue Economy di Pulau Bungin. Mitra dalam program pengabdian ini adalah masyarakat Desa Pulau Bungin, khususnya bagi para wirausahawan dan calon wirausahawan yang akan merintis dalam mengelola sumber daya kelautan dan perikanan.
Pelatihan ToT Peningkatan Literasi Teknologi pada Guru di Pondok Pesantren Ibadurrahman Temas: Dampak pada Efektivitas Pembelajaran Suhaedi, Wirawan; Waskito, Iman; Rakhmawati, Intan
Jurnal Gema Ngabdi Vol. 6 No. 3 (2024): JURNAL GEMA NGABDI
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jgn.v6i3.502

Abstract

In the digital era, information technology has become an important component in various aspects of life, including education in Islamic boarding schools. Islamic boarding schools are educational institutions that not only focus on religious education, but also academics with technological literacy. Therefore, increasing technological literacy for teachers in Islamic boarding schools through structured training is very necessary to support the effectiveness of learning. The training method is Training of Trainers (ToT). Through this activity, teachers at Ibadurrahman Temas Islamic Boarding School showed a significant increase in technological literacy. This also encourages efficiency and effectiveness of learning, as well as a continuous training system that supports technological literacy in Islamic boarding schools
Co-Authors Adhitya Bayu Suryantara Ahmad Taufik S Akmal Yusuf Ananta Prayoga Andi Iqbal Hidayat, Andi Anggara, Jaka Animah Animah Arfizi Mita Raga Seprian Arini, I Gusti Ayu Laras Dwi Arini Astuti , Widia Ayudia Shanti, Dita Baiq Anggun Hilendri L. Baiq Anggun Hilendri Lestari Baiq Rosyida Baiq Rosyida Baiq Rosyida Baiq Rosyida Dwi Astuti Baiq Rosyida Dwi Astuti Baiq Rosyida Dwi Astuti Biana Adha Inapty, Biana Adha BS, Raden Sapto Hendri Carlin, Tanesya Deasusanti, I Gusti Ayu Ketut Berliana Deasusanti Dian Tifani Dwi, Baiq Rosyida Effenndy, Lukman Elin Erlina Sasanti Eni Indriani erlina sasanti, elin Fadila Agustini Fikri, M. Ali Fiorentina, Lidya Meti Harum Susanti Hilendri L., Baiq Anggun Ika Putri Fitri Anjani Iman Waskito Intan Rakhmawati Intan Rakhmawati Isnawati Isnawati Isnawati Isnawati, Isnawati Jalaludin Jalaludin Jalaludin, Jalaludin Jumaidi, Lalu Takdir Kusuma Dewi, Kartika Maharani L, Baiq Anggun Hilendri L. Takdir Jumaidi Laili, Najwa Lalu Takdir Jumaidi Lestari, Baiq Anggun Hilendri Linda Sari Ni Nyoman Ira Indriyanthi Nur Fitriyah Nurabiah Pancawati M, Rr. Sri Prasidya, Tusta Putri Maharani, Nabila R Sapto Hendri BS R. Sapto Hendri Boedi Soesatyo Rakhmawati, Intan Rakhmawati, Intan Ramandani, Gilang Rini Ridhawati Rizki Nurhidayah, Rizki Robith Hudaya Rosyida, Baiq Sapto Hendri BS. Satarudin Siti Atikah Siti Atikah Suryantara, Adhitya Bayu Tara, Nur aida Arifah Uyunul Hikmah Wahyuni Wahyuni Widia Astuti Wijaya, Gede Krisna Ananta Wijaya Wina Febriyandini Wulan Yajid Ikhwanto Yunita Sriningsih Zahirah, Sayyidah Yasmin