Claim Missing Document
Check
Articles

Found 28 Documents
Search

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.
The Effect of Online Transactions (E-Commerce) with the COD Payment System on the Income Guarantee of Culinary MSME in Mataram City Ramadhani, Dimas; Jumaidi, Lalu Takdir
International Journal of Business and Applied Economics Vol. 3 No. 6 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i6.12013

Abstract

This research was conducted in West Nusa Tenggara Province, more precisely in Mataram City. The purpose of this study is to analyze how influential the use of online transactions (e-commerce) with the Cash on delivery (Cod) payment system on the income guarantee of culinary MSMEs in Mataram City. The research method used is quantitative research. This study uses primary data obtained through the distribution of questionnaires to respondents and has obtained a sample of 43 people (business actors). The estimation method used is multiple linear. The results show that the variables of E-commerce and Cash on delivery have an effect on the income of culinary micro, small and medium businesses in the city of Mataram. partially, the e-commerce and Cash on delivery variables have a positive and significant effect on the income of MSMEs in the city of Mataram.
Pengaruh Kinerja Karyawan Terhadap Kepuasan Anggota Koperasi Pada Koperasi Wiyatamandala (Studi Kasus pada Koperasi Wiyatamadala di Praya, Lombok Arbain, Lalu Syukroni; Pusparini, Herlina; Jumaidi, Lalu Takdir
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.105 KB) | DOI: 10.59086/jam.v1i2.106

Abstract

This study aims to find out whether employee performance affects or not the satisfaction of Wiyatamandala cooperative members, and find out how employee performance (service, cooperation, and employee responsibility) affects the satisfaction of Wiyatamandala cooperative members. This type of research is quantitative research. The subject of this study is the Wiyatamandala Cooperative. The object of this study is the member of the wiyatamandala cooperative. The approach used in this study uses a statistical quantitative approach. The main problem studied in this study is the effect of employee performance on the satisfaction of cooperative members in the Wiyatamandala cooperative. The data collection methods in this study were observation, key informants, questionnaires, and documentation. The location of this study is located at SMAN 1 Praya, Praya District, Central Lombok Regency. And process the data using the SPSS application. The results showed that 1) Employee service had no effect and was significant to the satisfaction of the members of the wiyatamandala cooperative, So it can be concluded that Ho was accepted and Ha was rejected. 2) Employee cooperation has an effect and is significant to the satisfaction of the members of the wiyatamandala cooperative, so it can be concluded that Ho was rejected and Ha was accepted. 3) Employee cooperation has an effect and is significant to the satisfaction of the members of the wiyatamandala cooperative, so it can be concluded that Ho was rejected and Ha was accepted. 4) Simultaneously, Service, Cooperation, and Responsibility have an effect and are significant to the satisfaction of wiyatamandala cooperative members, it can be concluded that Ho was rejected and Ha was accepted. The results of the coefficient of determination test showed that employee performance affected the satisfaction of wiyatamandala cooperative members in Praya by 39.5% and the remaining 60.5% was influenced by other variables that were not included in this study.
Jejak Spiritualitas Islam dalam Konstruksi Etika Akuntan Publik Nursanty, Ida Ayu; Lestari, Baiq Anggun Hilendri; Wardani, Rosyia; Jumaidi, Lalu Takdir; Prathama, Baiq Desthania
Takuana: Jurnal Pendidikan, Sains, dan Humaniora Vol. 4 No. 3 (2025): Takuana (October-December)
Publisher : MAN 4 Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56113/takuana.v4i3.226

Abstract

This study aims to construct the ethics of public accountants from the perspective of Islamic spirituality. Using a spiritualist paradigm and a spiritualist research design, the study seeks to develop an ethical concept grounded in Islamic spirituality. Through zikr (remembrance of God), prayer, and contemplation methods, the researcher attained balance of intellect, justice, honesty, and love as instruments for data analysis. The findings reveal that the balance of intellect, justice, honesty, and love—reflected in the personality of public accountants—guides them toward humanistic values, fulfilling their role as khalifah (vicegerents) on earth. Ethical public accountants not only uphold professional trust but also spread love toward humanity and nature while nurturing spiritual awareness—an awareness of obedience to the will of God. For humankind, spiritual awareness is a divine instrument used to connect, unite, and return to God—this being the ultimate purpose of human life.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BUM DESA MAMBALAN MANDIRI SEJAHTERA BERBASIS MS EXCEL Waskito, Iman; Jumaidi, Lalu Takdir; Fikri, M. Ali; Rakhmawati, Intan; Bianca, Dilla
Jurnal Abdimas Sangkabira Vol. 6 No. 1 (2025): Jurnal Abdimas Sangkabira, Desember 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/abdimassangkabira.v6i1.2670

Abstract

Tujuan pengabdian ini adalah memberikan penguatan kemampuan pengelola BUM Desa Mambalan Mandiri Sejahtera dalam menyusun laporan keuangan yang cepat dan akurat secara mandiri. Tujuan tersebut diwujudkan dalam bentuk pendampingan penyusunan laporan keuangan yang merupakan tindak lanjut dari program pelatihan penyusunan laporan keuangan berbasis excel yang sebelumnya telah diberikan kepada sejumlah BUM Desa di Kecamatan Batulayar. Pendampingan ini telah dilakukan selama empat bulan dengan jumlah pertemuan sesuai kebutuhan dan dapat dilakukan melalui daring maupun luring, sehingga efektif dan efisien. Setiap pertemuan fokus kepada pemahaman terhadap siklus akuntansi. Mulai dari menganalisis akun yang terdampak dari setiap transaksi keuangan yang terjadi, sampai dengan cara mengukur dan mencatat transaksi tersebut. Setiap solusi yang didapatkan selalu melalui diskusi logis, sehingga bendahara BUM Desa selaku penanggung jawab penyusunan laporan keuangan dapat memahami setiap solusi yang dihasilkan. Pemahaman ini sangat penting untuk menyelesaikan kendala serupa yang terjadi dikemudian hari secara mandiri. Pada masa akhir pendampingan Bendahara telah berhasil menyusun laporan keuangan berbasis MS. Excel.
PEMBERDAYAAN PETERNAK KAMBING MELALUI LITERASI AKUNTANSI DAN KEWIRAUSAHAAN DI DESA LEPAK TIMUR Jumaidi, Lalu Takdir; Suhaedi, Wirawan; Hilendri L., Baiq Anggun; Waskito, Iman; Satarudin, Satarudin; Jalaludin, Jalaludin
Jurnal Pepadu Vol 6 No 4 (2025): Jurnal Pepadu
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v6i4.8680

Abstract

Kegiatan pengabdian masyarakat ini berfokus pada pemberdayaan peternak kambing di Desa Lepak Timur yang menghadapi permasalahan rendahnya literasi akuntansi dan kewirausahaan. Tujuannya adalah meningkatkan kapasitas manajerial dan ekonomi peternak melalui pelatihan akuntansi sederhana dan penguatan jiwa kewirausahaan berbasis potensi lokal. Metode pelaksanaan menggunakan pendekatan partisipatif dengan empat tahapan utama: analisis kebutuhan, pelatihan, pendampingan teknologi pencatatan digital, serta evaluasi dan kolaborasi berkelanjutan, Hasil kegiatan menunjukkan peningkatan kemampuan peserta dalam pengelolaan usaha; 75% mampu menyusun laporan keuangan sederhana dan 60% telah menggunakan aplikasi BukuWarung. Pelatihan kewirausahaanjuga menghasilkan inovasi produk turunan seperti pupuk organik dan susu kambing olahan. Terbentuknya Kelompok Usaha Ternak Mandiri (KUTM) menjadi indikator keberlanjutan program. Secara keseluruhan, kegiatan ini terbukti efektif dalam meningkatkan literasi akuntansi, jiwa kewirausahaan, serta mendorong kemandirian ekonomi peternak menuju pembangunan desa berkelanjutan.
TOWARDS AN ISLAMIC SPIRITUALITY-BASED FRAMEWORK FOR PUBLIC ACCOUNTANTS' ETHICS Nursanty, Ida Ayu; Lestari, Baiq Anggun Hilendri; Jumaidi, Lalu Takdir; Wardani, Rosyia; Prathama, Baiq Desthania
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
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.v10i2.720

Abstract

The accounting profession continues to face ethical challenges due to recurring financial scandals and the increasing complexity of digitalized auditing. This study aims to construct the ethics of public accountants from the perspective of Islamic spirituality, emphasizing akhlakul karimah (noble character) as the foundation for professional conduct. Adopting a qualitative phenomenological approach with literature-based analysis, the research employs spiritual practices such as dhikr, prayer, and contemplative reflection (tafakkur) as analytical instruments to explore the balance of reason, justice, honesty, and love in professional ethics. Data interpretation is conducted through reflective discourse analysis, allowing the integration of spiritual insights into ethical frameworks. The findings reveal that public accountants who embody these virtues cultivate a humane identity as God's stewards (khalifah), integrating spiritual awareness into ethical decision-making and professional responsibility. Such accountants not only uphold compliance but also promote love, social justice, and environmental stewardship, aligning their practice with a higher form of accountability. The novelty of this study lies in formulating a transformative ethical model that operationalizes Islamic spiritual practices into concrete analytical instruments, extending beyond previous spirituality-based ethics research. This contribution offers implications for accounting education, professional regulation, and the advancement of sustainable and ethically responsible accounting practices.