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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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Pengaruh Pengetahuan Investasi, Ekspektasi Return dan Pemahaman Kemajuan teknologi Terhadap Minat Investasi Mahasiswa di Pasar Modal Andi Iqbal Hidayat, Andi; Suhaedi, Wirawan
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.1224

Abstract

The focus of this research is to analyze and test the significance of the influence of investment knowledge, return expectations and partial understanding of technological progress on FEB Unram students' investment interest in the capital market. The respondents of this research were all FEB Unram students who had invested in the capital market, who were gathered in KSPM UKM totaling 65 people. The analysis tool uses PLS analysis. The PLS analysis work process with algorithm settings and bootstrapping found that the resulting model, both the outer model and inner model, was suitable for use to prove the hypothesis (R square value 0.520 and chi square greater than 0.00). Referring to the positive original sample value and the calculated t value which is greater than the t table for each association between variables, it can be stated that there is a positive and significant influence of investment knowledge, return expectations and understanding of technological progress on investment interest of FEB Unram students in capital market. Students who are interested in investing to get returns and making it a profession absolutely must increase their knowledge and skills in the field of investment, the ability to calculate returns and the ability to run applications related to investing in the capital market.
Faktor Yang Mempengaruhi Pemahaman Pengelolaan Keuangan Desa Di Kecamatan Palibelo Kabupaten Bima Nurhidayah, Rizki; Suhaedi, Wirawan; Suryantara, Adhitya Bayu
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 4 (2024): Jurnal Riset Mahasiswa Akuntansi, Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i4.1430

Abstract

This study aims to determine the effect of Education Level, work experience of village officials, and the quality of training on the understanding of Village Financial Management in Palibelo District, Bima Regency. The research method used is associative research method. Primary Data will be used as a source of data through questionnaire data collection methods. The population of this study is the understanding of village financial managers in the District Palibelo. Sampling technique using purposive sampling. The criteria for sampling are village officials who play a direct role in understanding village financial management, such as village heads, secretaries, treasurers, village consultative bodies and head of government. Data analysis method using multiple regression analysis using SmartPLS. The results of this study indicate that the level of education, work experience of village administrators, and the quality of training partially affect the understanding of Village Financial Management. This study contributes to improving the quality of understanding of village financial management by the village government and the Regent government by increasing the level of education, experience of village officials, and the quality of training on understanding Village Financial Management.
ANALISA FORMULASI AKUNTANSI NILAI ASET/KEKAYAAN DESA SE-PULAU LOMBOK BS, Raden Sapto Hendri; Suhaedi, Wirawan; Rakhmawati, Intan
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
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/jaa.v9i2.561

Abstract

Aset desa merupakan topik krusial dalam keuangan desa. Analisa menjadi penting karena walaupun desa memiliki wilayah dengan potensi desa. Namun desa tidak memiliki penilai, karena bukan pemerintah yang terhubung dengan pusat. Akan halnya pemerintah daerah memiliki penilai aset, namun masih ada wilayah seperti hutan atau perairan yang antar kabupaten yang terkadang belum jelas batasnya. Padahal nilai aset harus tampil dalam Laporan Posisi Keuangan desa. Penelitian ini ditujukan untuk menganalisis nilai aset/kekayaan desa di Pulau Lombok, yang mencakup 4 kabupaten, yaitu Kabupaten Lombok Barat, Kabupaten Lombok Tengah, Kabupaten Lombok Timur, dan Kabupaten Lombok Utara. Hasil akhirnya adalah untuk analisa model/formulasi dan menghitung besar aset/kekayaan se-Pulau Lombok. Penelitian ini merupakan penelitian kualitatif analitis melalui analisa dokumen, wawancara, dan observasi. Hasilnya, pada 4 kabupaten, banyak aset desa yang belum clear nilainya, dikarenakan bukti kepemilikan yang belum berbentuk sertifikat, hanya berbentuk Letter C ataupun Petok D, nilai tanah ataupun bangunan maupun peralatan dan mesin yang juga belum clear nilainya karena masih harga perkiraan dan belum pernah dinilai ulang. Oleh karena itu, peneliti menyarankan adanya penilaian kembali oleh Tim Penilai Aset Desa dengan penilai dari Kantor Akuntan Publik.
Optimizing financial management and reporting to increase accountability and transparency in Islamic boarding schools‎ Zahirah, Sayyidah Yasmin; Suhaedi, Wirawan
Journal of Islamic Economics Lariba Vol. 11 No. 1 (2025)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol11.iss1.art2

Abstract

IntroductionIslamic boarding schools, known as pesantren, play a pivotal role in religious and educational development across Indonesia. However, as their institutional complexity increases, so does the demand for improved financial accountability and transparency. While prior research has acknowledged the significance of ethical governance in faith-based institutions, there remains limited empirical exploration of how Islamic values are operationalized within pesantren financial management.ObjectivesThis study investigates how pesantren optimize financial governance and reporting mechanisms by integrating spiritual principles and centralized institutional practices to enhance accountability and transparency.MethodUsing a qualitative, phenomenological research design, the study was conducted at three pesantren in Mataram City, West Nusa Tenggara. Data collection involved in-depth interviews with key administrators, direct observations, and financial document analysis. Thematic analysis was used to interpret the data and identify core patterns of governance.ResultsThe findings reveal that financial accountability in pesantren is rooted in Islamic spiritual values such as amanah (trustworthiness), siddiq (honesty), barakah (blessing), and husnudzon (positive presumption). These values shape ethical conduct and foster internal trust among stakeholders. Centralized financial management systems, complemented by informal communication practices, support transparency and efficient resource allocation. However, challenges such as limited technological infrastructure and reduced local autonomy remain.ImplicationsThe study suggests that effective financial accountability in pesantren can be achieved through a culturally embedded approach that aligns spiritual values with structured governance. This alignment strengthens institutional credibility and supports sustainable development.Originality/NoveltyThis research contributes to the academic discourse by presenting a faith-based financial governance model rooted in Islamic ethics. It offers practical insights for educational institutions seeking to harmonize religious identity with professional accountability standards.
Menyeimbangkan Transformasi Hijau dan Pertumbuhan: Implementasi Pajak Lingkungan dalam Konteks Asia – Studi Kasus Vietnam, Tiongkok, dan Malaysia Prasidya, Tusta; Suhaedi, Wirawan; Fikri, M. Ali; Rakhmawati, Intan
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 11 No 1 (2025): 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.v11i1.658

Abstract

The case studies of environmental tax reforms in Vietnam, China, and Malaysia provide a comprehensive view of the challenges and opportunities faced by developing nations in implementing environmental fiscal policies to foster green growth. Each of these countries has adopted distinct approaches to environmental taxation, tailored to their specific economic, social, and environmental contexts. Vietnam and Malaysia have focused on targeted sectors such as fuel consumption and natural resource extraction, aiming to curb pollution and over-exploitation while generating revenue for sustainable initiatives. In contrast, China has taken a broader and more integrated approach by establishing a nationwide environmental tax system, complemented by the implementation of an Emissions Trading System (ETS), which seeks to reduce industrial emissions through market-based mechanisms. These case studies highlight several critical lessons that can inform future environmental fiscal reforms. One key takeaway is the importance of comprehensive tax coverage that addresses multiple sources of environmental degradation rather than focusing narrowly on a single sector. Additionally, strong enforcement mechanisms are essential to ensure compliance, as lax regulation or weak penalties can undermine the effectiveness of these taxes. Equally important is the strategic allocation of tax revenues, which should be directed towards sustainability projects such as renewable energy development, pollution control, and environmental restoration efforts. This revenue reinvestment can further bolster green growth and ensure long-term environmental benefits.
Management of Fixed Asset Management at the Regional Finance Agency of Mataram City Ramandani, Gilang; Suhaedi, Wirawan
Eduvest - Journal of Universal Studies Vol. 5 No. 4 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i4.49921

Abstract

This study focuses on the fixed asset management practices of Mataram City’s Regional Finance Agency, addressing the challenges and successes in managing regional assets in line with government regulations. The research aims to assess the efficiency of asset management processes, including planning, procurement, utilization, security, and maintenance, under the framework of Permendagri No. 47 of 2021. A descriptive qualitative method was applied, involving interviews, observations, and documentation from key informants, including officers from the Mataram City BKD. The results indicate that while asset management processes are generally aligned with the regulations, challenges such as input errors in bookkeeping, difficulties in determining asset values, and discrepancies between reported data and actual conditions persist. The study highlights the positive impact of Permendagri No. 47 of 2021 on asset management, though it also identifies areas for improvement, particularly in staff awareness and data accuracy. The findings suggest that enhanced training and further integration of digital tools are needed to optimize asset management practices in local governments. The implications of this research are valuable for policymakers, local governments, and asset managers, offering insights into improving asset management systems and ensuring financial transparency in regional administrations.
PENINGKATAN PENGETAHUAN DAN KETERAMPILAN HOSPITALITY PADA USAHA MIKRO DI KAWASAN PESISIR PANTAI LOMBOK BARAT Lestari, Baiq Anggun Hilendri; Isnawati, Isnawati; Effenndy, Lukman; Suhaedi, Wirawan
GANESHA: Jurnal Pengabdian Masyarakat Vol 5 No 2 (2025): Juli 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tunas Pembangunan Surakarta (UTP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/ganesha.v5i2.4594

Abstract

Hospitality menunjukkan hubungan antara wisatawan dengan tuan rumah ‘penjual jasa layanan’ dengan keramah-tamahan, perhatian dan kebaikan kepada siapa pun yang memerlukan (Sujatno dan Suyantoro, 2011:3). Namun faktanya menunjukkan bahwa hospitality ini masih rendah di Indonesia (Towoliu.dkk, 2023), tidak terkecuali di Lombok Barat yang menjadi salah satu destinasi wisata andalan di Lombok. Oleh karena itu sikap Hospotality ini menjadi permasalahan di sektor pariwisata. Diperlukan kegiatan sosialisasi dan latihan dengan harapan dapat memberikan peningkatan pengetahuan dalam hospitality yang baik dan berkesan bagi pengunjung wisata pantai wilayah Lombok Barat. Metode pelaksanaan menggunakan tiga (3) tahapan: 1) Pengajaran, yaitu penyajian materi yang diberikan berupa pengertian dan pentingnya hospitality dan tata cara bersikap dalam menyambut tamu ataupun pengunjung wisata; 2) Simulasi, yaitu dengan cara role play. Para peserta secara bergantian bermain peran; 3) Evaluasi, untuk mendapatkan feedback terkait materi yang disampaikan dan serta komitmen peserta untuk mempraktikkan materi yang diperoleh aktivitas pariwisata sehari-hari. Kegiatan pengabdian dilaksanakan pada hari Jumat 30 Agustus 2024 di Desa Melase, Lombok Barat. Diikuti oleh warga melase yang berjualan di pesisir Pantai Melase, Senteluk Lombok Barat, serta para karyawan hotel di wilayah Senggigi seperti di Qunci Villa dan The Chandi Hotel Senggigi. Diiukti oleh 10 orang peserta perwakilan dari para pedagang pesisir Pantai dan karyawan hotel di wilayah Lombok barat. Kegiatan pengabdian berjalan lancar sesuai dengan jadwal yang sudah disepakati oleh tim PKM dengan mitra atau peserta, hasilnya menyimpulkan bahwa hospitality tidak hanya dipengaruhi oleh Tingkat Pendidikan, namun pengaruh lingkungan tidak kalah pentingnya dalam membentuk karakter seseorang, terutama dalam hoslpitality
Challenges Behind the Numbers: Obstacles in the Management and Reporting of BOS Funds at SDN Mataram City Akmal Yusuf; Suhaedi, Wirawan
Jurnal Akuntansi dan Keuangan Vol. 13 No. 2 (2025): Jurnal Akuntansi dan Keuangan: September 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i2.23310

Abstract

The purpose of this study is to analyze in depth the factors that hinder the management and reporting of BOS funds at SDN Mataram. By understanding the root causes of the problems faced, it is hoped that the results of this study can provide relevant and practical recommendations to improve the efficiency and effectiveness of BOS fund management and reporting. The data collection technique used in this study is in-depth interviews with informants, and the data analysis method employed is thematic analysis. The research findings reveal several challenges in the management and reporting of BOS funds, including unit price standards (SSH) that are not in line with market prices, disparities between the amount of BOS funds received by schools and the number of operational needs that must be met, and the large number of documents that must be prepared in an insufficient amount of time.
Analisis Penerapan Metode Activity Based Costing dalam Penetapan Tarif Jasa Rawat Inap di Rumah Sakit Umum Daerah Kota Mataram Kusuma Dewi, Kartika Maharani; Suhaedi, Wirawan
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 2 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i2.32262

Abstract

This study aims to analyze and compare the determination of inpatient service rates at Mataram City Regional General Hospital using the Activity-Based Costing (ABC) method. The research process includes activity identification, cost classification, and cost driver determination to allocate costs more accurately. The method used is qualitative descriptive analysis, with data obtained through observation, interviews, and documentation studies. The results show that the ABC method produces more accurate rate calculations than traditional methods, because costs are allocated based on activities that actually consume resources. The implications of this study are expected to help hospitals in setting rates that are more transparent and accurate, and reflect the actual costs of healthcare services, thereby improving the efficiency of hospital financial management.
Effectiveness of Village Fund Management in Physical Development in Keruak District Arfizi Mita Raga Seprian; Wirawan Suhaedi; L. Takdir Jumaidi
Socio-Economic and Humanistic Aspects for Township and Industry Vol. 1 No. 1 (2023): Socio-Economic and Humanistic Aspects for Township and Industry
Publisher : Tinta Emas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/sehati.v1i1.101

Abstract

The aim of this research is to determine the effectiveness of village fund management in physical development in Keruak District and the role of village funds in village programs. This research is quantitative descriptive research. The results of this research show that the effectiveness of village fund management for physical development in Keruak District in 2021 and 2022 is in the effective category with average percentages in 2021 and 2022 of 100% and 93% respectively. In the 2021 and 2022 budget years, the percentage portion of village funds for physical development to total village funds is on average 29% and 14%, to total physical development funds is 100% and 93%, and to total village income is 20% and 10%. Meanwhile, the portion of village funds for social activities in total village funds is on average 57.74% and 80.08%; the total funds for social activities for the two budget years are the same, namely 100%; and to total village income of 39% and 55%. In the economic sector, it was found that Keruak District has a budget only for 2021 in the form of BUMDes capital participation. The share of village funds for economic activities in total village funds, total economic activity funds, and total village income in 2021 will be 3%, 47%, and 2% respectively.
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