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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 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 JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Suhaedi, Wirawan
Fakultas Ekonomi Dan Bisnis Universitas Mataram
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Challenges Behind the Numbers: Obstacles in the Management and Reporting of BOS Funds at SDN Mataram City Akmal Yusuf; Wirawan Suhaedi
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.
Revenue Potency of University of Mataram Through Cash Management wirawan Suhaedi; Elin Erlina Sasanti
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 Baiq Rosyida Dwi; Wirawan Suhaedi; Biana Adha Inapty; Robith Hudaya
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
SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, GENDER DAN KUALITAS LAPORAN KEUANGAN Biana Adha Inapty; Wirawan Suhaedi; Rr Sri Pancawati M; Nabila Putri Maharani
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 2 (2025): Edisi Oktober
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i2.4382

Abstract

Drawing upon the framework of Agency Theory, this research investigates the influence of Accounting Information Systems (AIS), Internal Control Systems (ICS), and gender on the quality of financial statements (QFS). This theory posits that agency problems arise from potential conflicts of interest and information asymmetry between managers (agents) and owners (principals). Consequently, strong governance mechanisms, such as AIS, ICS, and effective oversight, are required to align interests and ensure accountability. Employing a quantitative design, the study collected primary data through questionnaires administered within local government entities. The hypotheses were tested through multiple regression analysis. The findings indicate that AIS and ICS contribute positively to enhancing the relevance, reliability, and timeliness of financial statements. Another significant finding is the positive influence of gender on QFS, where the presence of women in managerial structures or audit committees improves objectivity and the effectiveness of oversight, thus mitigating potential opportunistic managerial behavior. This aligns with the principles of Agency Theory, which regards strong control mechanisms as key to reducing conflicts of interest and agency costs. Managerially, the findings highlight the importance of optimizing integrated accounting information systems, reinforcing internal control functions, and promoting gender diversity in corporate governance structures. The combination of these three factors is proven to enhance financial reporting quality, strengthen oversight mechanisms, and reduce agency problems.
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 Baiq Rosyida Dwi Astuti Baiq Rosyida Dwi Astuti Baiq Rosyida Dwi Astuti Biana Adha Inapty 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 Gede Krisna Ananta Wijaya Wijaya Harum Susanti Hilendri L., Baiq Anggun Ika Putri Fitri Anjani Iman Waskito Intan Rakhmawati Intan Rakhmawati Isnawati Isnawati Isnawati Isnawati, Isnawati Jalaludin Jalaludin Jasri Fara Maulina 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 M. Ali Fikri Nabila Putri Maharani 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 Rini Ridhawati Rizki Nurhidayah, Rizki Robith Hudaya Rosyida, Baiq Rr Sri Pancawati M Rr. Sri Pancawati Martiningsih Sapto Hendri BS. Satarudin Siti Atikah Siti Atikah Suryantara, Adhitya Bayu Tara, Nur aida Arifah Tusta Prasidya Uyunul Hikmah Wahyuni Wahyuni Widia Astuti Wina Febriyandini Wulan Yajid Ikhwanto Yunita Sriningsih Zahirah, Sayyidah Yasmin