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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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Pengaruh Moralitas Individu Dan Perilaku Tidak Etis Terhadap Kecenderungan Kecurangan Dengan Komitmen Organisasi Sebagai Intervening Risviani, Eman; Animah, Animah; Jumaidi, Lalu Takdir
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 4 No. 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v4i2.18027

Abstract

This research was conducted to examine the determinants of financial management fraudulent tendencies with organizational commitment as intervening. testing was carried out on the chairman of the mosque management and the mosque treasurer in the City of Mataram which are listed on the website database simas.kemenag.go.id totaling 274 mosques. The research sample consisted of 68 mosques, which were selected based on 2 criteria on the simas.kemenag.go.id website, namely: 1) mosques with 200 worshipers or more, 2) mosques with 20 or more administrators. Data analysis was performed using the Smart PLS application. The research findings reveal that individual morality has no effect on organizational commitment, unethical behavior has no effect on fraudulent tendencies, Individual morality has no influence on the fraud tendency and organizational commitment is not an intervening variable between individual morality and the fraudulent tendencies. While unethical behavior has an influence on organizational commitment, organizational commitment and individual morality have an influence on the fraud tendency, unethical behavior has an influence on the fraud tendency and organizational commitment is an intervening variable between unethical behavior and a fraud tendency.  
The Impact of Leadership, Organizational Culture, And Organizational Structure on the Performance of the Finance Department at Aruna Senggigi Hotel Hardiansyah, Lalu Imam; Jumaidi, Lalu Takdir
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7022

Abstract

Tourism is a vital economic sector, especially in destinations like Lombok, Known for its halal and sustainable tourism. Aruna Senggigi Hotel, one of the hotels implementing this concept, faces challenges in maintaining financial management efficiency. This study analyses the influence of leadership, organizational culture, and organizational structure on the performance of the finance department at Aruna Senggigi Hotel. The research employs a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis. The results indicate that organizational culture and organizational structure have a significant impact on financial performance, while leadership has no direct effect. These findings confirm that strengthening organizational culture and optimizing organizational structure are key factors in improving the efficiency and financial stability of the hotel.
Pelatihan Pengelolaan Keuangan Umkm Purna Pekerja Migran Indonesia Di Desa Surabaya Utara Binaan SBMI Kabupaten Lombok Timur Suparlan, Suparlan; Khotmi, Herawati; Jumaidi, Lalu Takdir; Hidayat, Lalu Muhammad Taufik
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 4 No. 4: Agustus 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v4i4.12325

Abstract

Program pemberdayaan Purna Pekerja Migran Indonesia (PMI) di Desa Surabaya Utara, Kabupaten Lombok Timur, dirancang untuk mengatasi tantangan yang dihadapi UMKM lokal dengan fokus pada literasi keuangan dan pengelolaan usaha. Program ini difokuskan pada tiga bidang utama: produksi, manajemen keuangan, dan pemasaran. Pada bidang produksi, dukungan diberikan dalam bentuk akses modal usaha, pelatihan pembiayaan, serta kemitraan dengan lembaga keuangan mikro. Dalam manajemen keuangan, peserta mendapat pelatihan terkait perencanaan bisnis, penyusunan laporan keuangan, dan pengelolaan usaha yang lebih profesional. Sementara itu, aspek pemasaran dikuatkan melalui pelatihan branding, pemasaran digital, hingga perluasan jaringan distribusi. Dengan memanfaatkan potensi lokal seperti pertanian, perikanan, dan pariwisata, program ini diarahkan untuk mengurangi ketergantungan masyarakat pada migrasi tenaga kerja, membuka lapangan kerja baru, serta meningkatkan kesejahteraan. Kolaborasi dengan pemerintah daerah, lembaga keuangan mikro, dan pelaku usaha lokal juga menjadi pilar penting dalam membangun ekosistem usaha yang berkelanjutan. Tahap awal kegiatan dilakukan melalui sosialisasi untuk menjelaskan tujuan, manfaat, dan program kepada masyarakat mitra, sekaligus memperoleh dukungan mereka. Selanjutnya, pelatihan mendalam diberikan untuk membekali pengetahuan praktis. Sebelum pelatihan, banyak peserta belum memahami pencatatan keuangan secara sistematis, sehingga kesulitan dalam menghitung keuntungan atau menentukan harga pokok produksi. Namun, setelah mengikuti pelatihan dan evaluasi, peserta mampu membuat catatan kas harian, menyusun buku persediaan, menghitung harga pokok produksi, hingga menyusun laporan sederhana. Hal ini menunjukkan peningkatan signifikan dalam keterampilan dan pengetahuan peserta. Sejalan dengan pendapat Kasmir (2019), pencatatan yang rapi merupakan dasar penting untuk menilai kinerja usaha.
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.
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