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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Riset Akuntansi Aksioma JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Valid Jurnal Ilmiah International Journal of Economics Development Research (IJEDR) wacana equiliberium (jurnal pemikiran penelitian ekonomi) Al-Mal:Jurnal Akuntansi dan Keuangan Islam East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Jurnal Pepadu IIJSE Jurnal Riset Mahasiswa Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki
Jumaidi, Lalu Takdir
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Analisis Perilaku SKPD dan DPRD dalam Proses Penyusunan Penganggaran dengan Fenomenologi Jumaidi, Lalu Takdir
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.68

Abstract

The purpose of this research is to understanding the behavior of SKPD (executive) and DPRD(legislative) members on arranging Mataram public sector budged. This research is use Discriptive cualitatif and reaserch approach is The phenomenology. Paradigm method of this research is interpretive. Based on the phenomenology analysis the writer found 3 basic underlying behaviours which are false participation, low social awareness, and budgeting not pro poor. Participation behavior, low social awareness and budgeting not pro poor, the result are opposite of local sensible value. This executive and legislative behavior arrange the unfair budget can be happened because accumulation of false participation, low social awareness, huge power to control the budgeting without being offset by the balance of the division of authority to the community to be able to guard the nets tight budget processes. This condition can be proved with budget product that shows not pro poor.
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 DAN PENDAMPINGAN TATA KELOLA KEUANGAN BUM DESA DI KABUPATEN LOMBOK BARAT Iman Waskito; Jumaidi, Lalu Takdir; Fikri, M. Ali; Nirmala, Yeni
Jurnal Pepadu Vol 5 No 3 (2024): Jurnal PEPADU
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v5i3.5967

Abstract

Financial reports are an instrument for measuring the performance of every business entity, including BUM Desa. Without financial reports, the performance of BUM Desa cannot be assessed for its development, so that every inclusion of Village funds in it is very risky. The low capacity of BUM Desa human resources is the cause of the absence of financial reports. Therefore, strengthening BUM Desa human resources is needed to support the realization of financial reports. This community service activity aims to strengthen the capacity of BUM Desa human resources to prepare financial reports. There are 24 BUM Desa selected as participants in this community service activity. The selection criteria are that they are registered with the P3MD of West Lombok Regency, have business activities, and represent each sub-district. Until the completion of this community service activity report, there are still mentoring activities that continue to be provided by the community service team. Because it is realized that the preparation of this financial report can be sustainable, which of course does not rule out the possibility that there are problems whose resolution requires mentoring.
Analisis Pengaruh Harga, Lokasi Usaha, Kualitas Pelayanan, Fasilitas, Lama Usaha, dan Literasi Pendidikan Masyarakat terhadap Laba Bersih Usaha Fotokopi di Wilayah Pulau Lombok Ridian Hadad Abiwan; Jumaidi, Lalu Takdir
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.v4i3.1335

Abstract

This study is intended to test the effect of price, business location, service quality, facilities, length of business, and community education literacy on the net profit of photocopying businesses on the island of Lombok. The type of research used is associative quantitative research. The sample was obtained by purposive sampling method and 35 photocopying businesses were selected. The data analysis tool used was Statistical Product and Service Solutions (SPSS) version 25. The results of this study indicate that the variables of price, business location, service quality, facilities, length of business, and community education literacy have a significant positive effect on the net profit of photocopying businesses in the Lombok island region.
Studi Etnografi: Makna Biaya dalam Tradisi Sadeka Ponan di Desa Poto Kamilatuzzahirah, Siti Alifany; Jumaidi, Lalu Takdir
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 10 No. 4 (2024): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v10i4.670

Abstract

This research was purposed to find out the meaning of cost in Sadeka Ponan Tradition. The research was conducted in Poto Village, Moyo Hilir Sub-district, Sumbawa Regency using a qualitative method of ethnographic approach with an interpretive paradigm. Data were collected by interviewing sources or informants and processed using Spradley's ethnographic approach. The Sadeka Ponan tradition is a tradition carried out annually by the people of Poto Village after the planting season (rice) as a form of gratitude and hope that the plants can be fertile and the results are abundant. There are two concepts of the meaning of costs in this tradition, namely the concept of matching non-profit organizations and the concept of matching business. In the concept of matching non-profit, the meaning of costs in this tradition is as a form of sadeka or charity, batompok ke ina kemina or gathering with relatives, conflict resolution, bearer of blessings, reseki or sustenance. While in the concept of business matching, this tradition is expected to be able to become a tourism object that becomes a forum for income for Poto Village residents. This research is expected to be able to provide renewal in interpreting costs in a culture but still with an in-depth view of accounting principles.
Penyederhanaan Proses Perpajakan melalui Penggunaan Core Tax Administration System sebagai Sistem Pajak Terbaru Nabila, D. Tialurra Della; Jumaidi, Lalu Takdir; Lestari, Baiq Anggun Hilendri; Firmansyah, M.; Hadi, Yogi Firman; Sandya, Sundus
Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Vol 6 No 2 (2024)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jppm.v6i2.1635

Abstract

Core Tax Administration System (CTAS) adalah sistem perpajakan terbaru dalam proses reformasi perpajakan jilid III pada pilar teknologi informasi dan basis data. CTAS sebagai pencapaian tertinggi Direktorat Jenderal Perpajakan dalam pembaruan digitalisasi perpajakan ini akan mulai diperkenalkan dan dipersiapkan pada tahun 2024. Internasional Sci-Tech Diving Assosiation (ISTDA) sebagai mitra belum memiliki pengetahuan yang cukup tentang CTAS sebagai layanan digital untuk pelaporan SPT Tahunan PPh Wajib Pajak Badan tahun pajak 2024. Solusi yang ditawarkan yaitu dengan mengenalkan dan mengimplementasikan CTAS kepada mitra sebagai layanan digital perpajakan yang mudah, andal, terintegrasi, dan akurat. Pelaksanaan pengabdian ini diharapkan mampu berkontribusi dalam menyederhanakan proses perpajakan mitra melalui penggunaan CTAS. Dengan dilaksanakannya kegiatan pengabdian ini, mitra mendapatkan pengetahuan dan persiapan terkait penggunaan CTAS melalui pemberian materi CTAS, pelatihan simulasi penggunaan CTAS, dan pendaftaran Simulator Coretax pada akun DJPOnline mitra.
Menyibak Problematika Badan Usaha Milik Desa: Studi Etnometodologi Waskito, Iman; Jumaidi, Lalu Takdir; Fikri, M. Ali
Valid: Jurnal Ilmiah Vol. 22 No. 1 (2024): Valid Jurnal Ilmiah - Edisi Juli-Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v22i1.412

Abstract

This research aims to understand the problems of managing Village BUM. This research uses an interpretive paradigm with ethnomethodology as the methodology. The data collection techniques used in this research were observation, interviews, and documentation. The informants from this research were three people, namely the Village Head, the Chair of the Village BUM, and the Village BUM Treasurer. The results of this research show that there are at least three internal problems with BUM Desa. First, the preparation of financial reports was neglected. The results of the data analysis show that this problem is due to a lack of education and training for employees in carrying out their duties and responsibilities. However, this problem is only the impact of the next two problems. Second, the mechanism for changing the chairman of BUM Desa. The change of chairman of BUMDesa, which is the appointment of the Village Head, has the potential for a conflict of political interest in retribution. This conflict is very vulnerable to ignoring the principle of professionalism in every process of appointing a new BUMDesa chairman. Third, leadership dualism. The existence of a village head, who should encourage the form of allocation of village funds and stimulants for policies that stimulate BUMDesa business, should not interfere and even be considered a shadow chairman.
Pengaruh Penerapan SAK EMKM dan Etika Bisnis Terhadap Kualitas Laporan Keuangan Usaha Tani Tembakau : Indonesia Wahidah, Alia Fitri; Jumaidi, Lalu Takdir
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 5: Juli 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i5.9151

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan SAK EMKM dan etika bisnis terhadap kualitas laporan keuangan UMKM usaha tani tembakau di Kabupaten Lombok Timur. Latar belakang penelitian ini didasarkan pada pentingnya laporan keuangan yang berkualitas bagi keberlangsungan usaha, terutama dalam hal pengambilan keputusan dan akses pembiayaan. Namun, masih banyak UMKM yang belum menerapkan standar akuntansi secara tepat dan mengabaikan nilai-nilai etika dalam pengelolaan keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kusieoner kepada pelaku UMKM tembakau, dan data dianalisis menggunakan metode Partial Least Squares – Structural Equation Modeling (PLS-SEM) dengan perangkat lunak SmartPLS 4. Hasil Penelitian menunjukan bahwa SAK EMKM dan etika bisnis berpengaruh positif dan signifikan terhadap kualitas laporan keuangan, baik secara persial maupun simultan. Temuan ini menegaskan bahwa peningkatkan pemahaman terhadap standar akuntansi serta internalisasi nilai-nilai etika bisnis berperan penting dalam mendorong terciptanya laporan laporan keuangan yang akurat, andal, dan dapat dipertanggung jawabkan. Hasil ini penting sebagai sebagai dasar pengambilan kebijakan pembinaan UMKM disektor pertanian, khususnya komoditas tembakau.
Analysis of the Contribution of Capital Structure, Accounting Information Systems, Financial Management and Spirituality to MSME Business Sustainability in Central Lombok Regency Ningsih, Pipin Sulistia; Jumaidi, Lalu Takdir
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 5 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i4.8023

Abstract

This study seeks to examine the influence of capital structure, accounting information systems, financial management, and spirituality on the sustainability of MSMEs in Central Lombok Regency. A quantitative method with an explanatory approach is employed in this research. A sample of 30 MSMEs was selected purposively, namely business actors who have used accounting information systems and have financial reports. Data analysis was performed using the SEM-PLS technique and SmartPLS 4 software. The findings demonstrate thatcapital structure significantly improves SMEs' sustainability. In contrast, accounting information systems, financial management, and spirituality did not show a significant effect. These results indicate the importance of optimally managing capital structure to support business sustainability. This research indicates the need to strengthen financial literacy and digitalization of accounting information in MSMEs. 
Netnographic Studies in the Implementation of Accounting Information Systems (SIA) in the Facebook Group Online Community "Learning Sharia Accounting" Mauliyah, Nur Ika; Efrina, Liona; Jumaidi, Lalu Takdir
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 12 No 02 (2024): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2024
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.12.02.148-166

Abstract

The concept of Information Systems has evolved into specialized applications, including Accounting Information Systems (AIS) based on Sharia principles. Studies on Sharia Accounting Information Systems are expanding beyond corporate contexts, reaching online communities through social media platforms such as the Facebook group "Belajar Akuntansi Syariah." This study aims to explore the utilization of social media as a platform for sharing, exchanging, interpreting, and applying Sharia-based accounting information. Using a netnographic method within a constructivist paradigm, this research analyzes interactions among community members. The findings reveal that discussions in the "Belajar Akuntansi Syariah" group primarily focus on topics such as the code of ethics for Sharia accountants and auditors, participation in Sharia-themed seminars or workshops, professional development opportunities for Sharia accounting graduates, digital Islamic finance training programs, and recommendations for beginner-friendly Sharia accounting books. The group also serves as a hub for promoting seminars, sharing learning resources, and fostering professional networks. This study highlights the significant role of online communities in disseminating Islamic accounting knowledge. It recommends that government institutions and relevant stakeholders in Sharia AIS management recognize and support these digital interactions to enhance the development and accessibility of Sharia accounting education.
Co-Authors Anggara, Jaka Animah Animah Ariyanti, Meilisa Indah Biana Adha Inapty, Biana Adha Cahyani, Regita Fikri, M. Ali Fiorentina, Lidya Meti Hadi, Yogi Firman Hardiansyah, Lalu Imam Hidayat, Irwan Hidayat, Lalu Muhammad Taufik Iman Waskito Jalaludin Jalaludin Kamilatuzzahirah, Siti Alifany Khotmi, Herawati L, Baiq Anggun Hilendri Lestari, Baiq Anggun Hilendri Liona Efrina S M. Firmansyah Mauliyah, Nur Ika Nabila, D. Tialurra Della Ningsih, Pipin Sulistia Nirmala, Yeni Ridian Hadad Abiwan Risviani, Eman Sandya, Sundus Suhaedi, Wirawan Suparlan . Wahidah, Alia Fitri