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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Aplikasi Akuntansi 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 Jurnal Abdimas Sangkabira East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Balance : Jurnal Akuntansi dan Manajemen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Business and Applied Economics (IJBAE) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Jurnal Pepadu Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki
Jumaidi, Lalu Takdir
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Jejak Nelayan Suku Bugis dalam Implementasi Blue Accounting Hidayat, Irwan; Jumaidi, Lalu Takdir
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.v9i2.32252

Abstract

Fisheries is an important sector in Indonesia's economy, especially for Bugis villagers who depend on marine resources, amid challenges such as overfishing and damage to marine ecosystems that require more sustainable management. This study aims to explore the experiences of Bugis fishermen in Kampung Bugis Ampenan, West Nusa Tenggara, in applying “Blue Accounting”, which integrates economic, social and environmental values. The method used is a qualitative method of spirituality approach. Data collection techniques with observation, interviews and documentation. The results showed that Bugis fishermen indirectly use Blue Accounting practices, in which recording and reporting fishing activities in detail. Despite being aware of the importance of maintaining the marine ecosystem, Blue Accounting practices are often perceived as an additional burden by Bugis fishermen. This research emphasizes that the successful implementation of Blue Accounting requires support from stakeholders, including government and non-government, to provide the necessary training and resources. The research also shows the importance of integrating local and spiritual values in marine resource management. The research is expected to provide practical recommendations for policy makers in formulating inclusive and sustainable marine resource management strategies.
The Meaning of Sasak Women’s Self-Value in Pisuke Culture Ariyanti, Meilisa Indah; Jumaidi, Lalu Takdir
East Asian Journal of Multidisciplinary Research Vol. 3 No. 2 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i2.7827

Abstract

This research aims to interpret the self-value of Sasak women in Pisuke culture and then reveal the uniqueness of accounting born from this culture. This research uses an interpretive paradigm and ethnography as the research methodology. Data collection techniques were conducted through interviews. Data analysis went through the stages of domain analysis, taxonomy analysis, componential analysis, and uncovering cultural themes. The results revealed that the meaning of Sasak women's self-value in Pisuke culture symbolizes pride, devotion, helping, and appreciation. The nominalization of Pisuke is not in line with the culture of capitalism because Sasak society prioritizes moral and spiritual values. In accounting books, Sasak women's self-value is recognized as assets, liabilities, income, and expenses. Transparency and accountability in Pisuke's culture are needed to maintain trust in Pisuke. The value position contained in Pisuke culture is the value of honesty, the value of sincerity, and the value of justice.
Factors that Influence Student Interest in Participating in the Independent Program to Learn an Independent Campus (MBKM) (Study on The Accounting Department of the Faculty of Economics and Business, University of Mataram) Lestari, Baiq Anggun Hilendri; Jumaidi, Lalu Takdir; Inapty, Biana Adha; Cahyani, Regita
East Asian Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i8.10493

Abstract

Finding out what influences students' desire to take part in the Merdeka Belajar-Kampus Merdeka (MBKM) program is the aim of this study. This study employs a descriptive research design and a qualitative methodology. Observational interviews and the distribution of Google Forms surveys served as the methods for gathering data. Through the processes of data reduction, presentation, and conclusion drawing, the data analysis employed descriptive storytelling methodologies. According to the findings, 1) internal characteristics, such as students' knowledge level and desire and motivation for the MBKM program, have an impact on their interest in enrolling in the program. Students' desire to engage in MBKM is influenced by external factors such as peer pressure and the social environment. 3) Pleasurable feelings are a result of emotional components that lead to interest and satisfaction. The survey's findings demonstrate how enthusiastic students are about the MBKM program.
Budged Disclosure of Sorong Serah Aji Krame in Sasak Tribe Wedding Maezura, Intan; Jumaidi, Lalu Takdir
Formosa Journal of Multidisciplinary Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i7.10056

Abstract

The purpose of this study is to determine the amount of budget to carry out the sorong serah aji krame tradition of Sasak wedding custom, as well as to show that the symbols used in this culture are unique in accounting. The interpretive paradigm and the phenomenological method were used in this research. Data collection methods include conducting literacy studies and interviews. Data analysis involves the stages of data collection, data reduction, data presentation, and conclusion. The results showed that the budget varies depending on the conditions that occur, the level of ownership (Aji 33, 66, 100), and whether the equipment is owned or rented. The value of religion-based local cultural values as an implementation of sorong serah aji krame accounting is symbolized by AMANAH accounting A(Charity), M(Deliberation), A(Custom), N(Normative), A(Accountability), and H(Harmony).
Analysis of Marketing Strategy in Facing Business Competition: Study at the Lesehan Oha Doku Restaurant in Dompu Fazriah, Khafilah; Jumaidi, Lalu Takdir
Formosa Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i8.10500

Abstract

This study aims to analyze the marketing strategy of Lesehan Oha Doku Restaurant in Dompu using a descriptive qualitative approach. Data were collected through observation and in-depth interviews at the research location with the owner, Mrs. Kartini Fauzan. The results show that Lesehan Oha Doku Restaurant successfully utilizes social media such as Facebook, Instagram, and WhatsApp to increase visibility and reach a wider consumer base. Engaging content showcasing the unique dishes and bamboo-woven restaurant concept, along with active customer interaction, has built strong relationships and increased customer loyalty. Additionally, product diversification through catering services and strong branding with the name "Lesehan Oha Doku," which reflects local cultural identity, contributes to its success. Cultural marketing that integrates local elements has proven effective in creating an authentic experience for customers. SWOT analysis reveals strengths in quality ingredients, strategic location, and effective digital marketing strategies, despite challenges in human resources and price competition. This combination of strategies has enabled Lesehan Oha Doku Restaurant to outperform competitors in the Dompu culinary market and continue to grow rapidly.
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.
PERSPEKTIF AKUNTANSI PENERIMAAN DAN PENGELUARAN DALAM TRADISI BELANGAR-NYIWAK Hidayati, Reza Amelia; Jumaidi, Lalu Takdir
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4873

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana perspektif akuntansi dalam pelaksanaan tradisi belangar-nyiwak. Penelitian dilakukan di Marong Jamaq Selatan dengan menggunakan metode kualitatif pendekatan etnografi dengan paradigma interpretif. Teknik pengumpulan data dengan observasi, wawancara, dan dokumentasi. Fokus penelitian ini adalah bagaimana pelaksanaan tradisi belangar-nyiwak, hubungannya dengan nilai akuntansi yang sarat akan nilai local wisdom. Hasil penelitian ini menunjukkan pelaksanaan serangkaian kegiatan tradisi belangar-nyiwak, yang berawal dari kegiatan belangar, berembuk, roah sembilan malam, hingga puncak acara pada nyiwak. Nilai akuntabilitas dan nilai transparansi terdapat pada kegiatan tradisi belangar dan berembuk saat pencatatan penerimaan uang, beras, gula, dan lainnya. Nilai tersebut berdampingan dengan nilai persaudaraan, nilai sosial, nilai religius, dan nilai gontong royong dalam pelaksanaan rangkaian tradisi hingga puncak acara tradisi nyiwak. Penelitian ini memiliki keterbaruan dari penelitian sebelumnya dalam hal nilai yang terdapat pada pelaksanaan tradisi belangar-nyiwak.
Analysis of Factors Affecting the Implementation of Accounting in Micro, Small, and Medium Enterprises in Woha District, Bima Regency Nurfajrian; Lestari, Baiq Anggun Hilendri; Jumaidi, Lalu Takdir
International Journal of Business and Applied Economics Vol. 3 No. 3 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i3.7578

Abstract

This research aims to determine and analyze the influence of education level, business scale, business age, and accounting knowledge on implementing accounting. This research employs a quantitative method. The population in this research consists of 551 Micro, Small, and Medium Enterprises (MSMEs) in Woha District. In contrast, the research sample was obtained using purposive sampling techniques, resulting in a sample size of 50 units. This research comprises four independent variables, namely, education level, business scale, business age, and accounting knowledge, and one dependent variable, the implementation of accounting. The analysis techniques employed include validity testing, reliability testing, normality testing, multicollinearity testing, heteroskedasticity testing, multiple linear regression, the T-test, F-test, and the coefficient of determination. The research results indicate that the level of education, business scale, and business age do not have an impact while accounting knowledge influences the implementation of accounting.
Analysis of the Performance of the West Nusa Tenggara Provincial Industry Office in Increasing the Added Value of Food Small and Medium Industry Products (SMIs) in Mataram City Al Isnaini, Muh. Faizul; Jumaidi, Lalu Takdir
International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i4.10118

Abstract

This study aims to analyze the performance of the West Nusa Tenggara Provincial (NTB) Industry Office in increasing the added value of Food Small and Medium Industries (SMEs) products in Mataram City. The research method used is qualitative with a case study approach. The data collection techniques in this study are through observation, interviews and documentation. The informants in this study are parties from the Department of Industry and Food SMEs in Mataram City. The results of the study show that the performance of the NTB Provincial Industry Office in increasing the added value of Food SME products in Mataram City is considered quite good even though it still needs improvement and development in several aspects. The NTB Provincial Industry Office needs to continue to innovate in providing more comprehensive support, including in the aspects of capital, marketing, and raw material processing. In addition, the NTB Provincial Industry Office also increases the added value of food SMEs products in Mataram City based on four inicators, namely work quality indicators, quantity indicators, timeliness indicators, and effectiveness indicators.
Co-Authors Al Isnaini, Muh. Faizul Anggara, Jaka Animah Animah Arbain, Lalu Syukroni Ariyanti, Meilisa Indah Biana Adha Inapty, Biana Adha Bianca, Dilla Cahyani, Regita Fazriah, Khafilah Fikri, M. Ali Fiorentina, Lidya Meti Hadi, Yogi Firman Hidayat, Irwan Hidayat, Lalu Muhammad Taufik Hidayati, Reza Amelia Hilendri L., Baiq Anggun Iman Waskito Intan Rakhmawati Jalaludin Jalaludin Kamilatuzzahirah, Siti Alifany Khotmi, Herawati L, Baiq Anggun Hilendri Lestari, Baiq Anggun Hilendri Liona Efrina S M. Firmansyah Maezura, Intan Mauliyah, Nur Ika Nabila, D. Tialurra Della Ningsih, Pipin Sulistia Nirmala, Yeni Nurfajrian Nursanty, Ida Ayu Prathama, Baiq Desthania Pusparini, Herlina Ramadhani, Dimas Risviani, Eman Sandya, Sundus Satarudin Suhaedi, Wirawan Suparlan . Wahidah, Alia Fitri Wardani, Rosyia