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All Journal JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Tata Sejuta STIA Mataram Jurnal Gema Ngabdi Jurnal Abdimas Sangkabira East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Abdimas Independen E-Amal: Jurnal Pengabdian Kepada Masyarakat
Rakhmawati, Intan
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Social Sciences

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OPTIMALISASI TARIF PELAYANAN KULIAH PROGRAM STUDI ORTHOPEDI MELALUI PERHITUNGAN UNIT COST Suhaedi, Wirawan; Tara, Nur Aida Arifah; Waskito, Iman; Hudaya, Robith; Rakhmawati, Intan
Jurnal Abdimas Sangkabira Vol. 4 No. 2 (2024): Jurnal Abdimas Sangkabira, Juni 2024
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.v4i2.1073

Abstract

Orthopedi merupakan spesialisasi kedokteran yang berfokus pada pengobatan dan terapi masalah tulang serta saraf dalam tulang, baik bedah, pengobatan, maupun pemulihan, hingga traumotologi. Universitas Mataram direncanakan membuka Program Studi Orthopedi di bawah Fakultas Kedokteran. Oleh karena itu, diperlukan pengabdian berupa pemberian materi dan diskusi sehubungan dengan penentuan biaya dengan full costing, dalam rangka penentuan Biaya Kuliah Tunggal (BKT) per mahasiswa dan Uang Kuliah Tunggal (UKT).  Pengabdian telah dilaksanakan di Rektorat Universitas Mataram, dan menghasilkan nilai Biaya Kuliah Tunggal (BKT) per mahasiswa. Analisa biaya dilakukan dengan pengelompokan biaya menjadi biaya langsung dan biaya tidak langsung, baik untuk kegiatan perkuliahan di kelas kegiatan laboratorium, praktikum, dan administrasi umum. Melalui kegiatan pengabdian ini, diharapkan dapat tercapai optimalisasi tarif pelayanan kuliah. Hasil pengabdian ini adalah perhitungan unit cost Biaya Kuliah Tunggal (BKT) mahasiswa Program Studi orthopedi.
Implementasi Pendapatan, Belanja dan Pelaporan Keuangan Desa Atikah, Siti; Hendri, Sapto; Rakhmawati, Intan
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.v18i1.67

Abstract

This study aims to describe the various efforts of the village government in obtaining income and spending it, in accordance with applicable regulations. This study will examine types of village income and expenditure that are in accordance with the characteristics of the region and village customs, which are referred to as local wisdom. The ability of human resources is suspected to be an obstacle to implementing all stages of financial management. This study examines the contents of available documents, namely “Laporan Pertanggungjawaban Pendapatan dan Belanja Desa” and “Laporan Kekayaan Milik Desa”. The results show that LSR and GRI villages have the ability to obtain income from “Badan Usaha Milik Desa (BUMDES)” activities, parking fees, and third-party assistance. In terms of village expenditure management, GRI, LSR, LO, and BPB are able to demonstrate activities that originate from the participation and local wisdom. In terms of openness in village financial management, LSR and BPB have activities that support the attractive and communicative village sites with their visitors. The constraints come from an insufficient understanding of financial managers on the village financial reporting process, although it had been helped by the application of the available village financial system.
EVALUATION OF THE LOCAL MANAGEMENT INFORMATION SYSTEM APPLICATION - GOODS OF LOCAL GOVERNMENT (SIMDA BMD) Rakhmawati, Intan
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.266

Abstract

Barang Milik Daerah (BMD) merupakan aset pemerintah daerah yang dikelola melalui Sistem Informasi Manajemen Daerah (SIMDA). Penelitian ini bertujuan mengevaluasi sistem aplikasi SIMDA BMD Versi 2.0.7.11R6, unuk mengetahui keandalan sistem. Keandalan dilihat dari segi kesesuaian dengan Peraturan Menteri Dalam Negeri (Permendagri) tentang Pengelolaan Barang Milik Daerah, setelah berlakunya Financial Management Informaations System (FMIS) Penelitian ini merupakan penelitian deskriptif . Data diambil berdasarkan wawancara administrator SIMDA BMD dan observasi aplikasi SIMDA BMD V.2.0.7.11. Hasilnya, SIMDA BMD versi 2.0.7.11R6 sudah mengatasi masalah kapitalisasi dan penyusutan, karena saat input pengadaan, administrator dapat sekaligus memilih metode penyusutan yang digunakan dan taksiran umur ekonomisnya. Namun dari segi input perencanaan, masih dilakukan secara manual.Dalam menu pengadaan, oleh karena SIMDA BMD masih berbasis desktop, maka belum ada integrasi dengan SIMDA Keuangan/FMIS yang sudah berbasis website. Dengan demikian, sebagian input dalam pengadaan SIMDA BMD harus dilakukan secara manual. Temasuk dalam posting Kartu Inventaris Barang (KIB), tidak bisa dilakukan secara otomatis dari aplikasi. Demikian pula dengan menu penghapusan BMD, menu akuntansi, dan menu penilaian kembali BMD, masih secara manual. Namun secara keseluruhan, aplikasi SIMDA BMD versi 2.0.7.11R6 sudah sesuai koding barangnya dengan Peraturan Menteri Dalam Negeri Nomor 108 Tahun 2016.
A STUDY OF SUSTAINABLE DEVELOPMENT GOALS (SDG's) PROCESS IN VILLAGES IN WEST LOMBOK DISTRICT Rakhmawati, Intan; R. Sapto Hendri BS; Baiq Rosyida Dwi Astuti
Jurnal Riset Akuntansi Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i1.291

Abstract

Village governments have received village funding from the central government. Villages are increasingly in the spotlight, because they must be guided by SDG's (Sutainable Development Goals). Based on research by Rakhmawati, et al (2021), the planning and budgeting aspects with 18 aspects of Sustainable Development Goals (SDG's) are considered quite complex, with 247 indicators, in 3 pillars (Economic, Social and Environmental). This research is aimed at examining planning and budgeting documents, as well as the implementation of village finances, whether they are in line with the 2021 SDG data collection. The targeted villages are villages in West Lombok Regency, with different typography, namely land, sea/water, and mountains. Based on the type, this research is descriptive research. As a result, in 2022, the SDG program will not be able to bring uniqueness to the stages of village financial management. This was because the application for data collection and measuring SDG sub-indicators was not yet clear in 2022. As a result, village financial implementation realization data were incompletely filled in by villages. Researchers suggest that there are village financial implementation standards that are designed more clearly by the central government, both by the Ministry of Home Affairs and the Ministry of Villages.
Pelatihan ToT Peningkatan Literasi Teknologi pada Guru di Pondok Pesantren Ibadurrahman Temas: Dampak pada Efektivitas Pembelajaran Suhaedi, Wirawan; Waskito, Iman; Rakhmawati, Intan
Jurnal Gema Ngabdi Vol. 6 No. 3 (2024): JURNAL GEMA NGABDI
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jgn.v6i3.502

Abstract

In the digital era, information technology has become an important component in various aspects of life, including education in Islamic boarding schools. Islamic boarding schools are educational institutions that not only focus on religious education, but also academics with technological literacy. Therefore, increasing technological literacy for teachers in Islamic boarding schools through structured training is very necessary to support the effectiveness of learning. The training method is Training of Trainers (ToT). Through this activity, teachers at Ibadurrahman Temas Islamic Boarding School showed a significant increase in technological literacy. This also encourages efficiency and effectiveness of learning, as well as a continuous training system that supports technological literacy in Islamic boarding schools
QUALITATIVE ANALYSIS OF FACTORS AFFECTING TAX COMPLIANCE OF MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) Rakhmawati, Intan; BS, Raden Sapto Hendri; Tusta Citta Ihtisan Tri Prasidya
Jurnal Riset Akuntansi Vol 23 No 2 (2024): Jurnal Riset Akuntansi Aksioma, Desember 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i2.441

Abstract

Tax as main source of revenue state. With the number of MSME’s crucial in all regions, including Mataram City, tax revenue needs to be analyzed in terms of tax payment compliance. In 2018, tax revenue from MSME’s (Micro, Small, and Medium Enterprises) was only IDR 5.7 trillion, from a total tax revenue of IDR 1,472 trillion. The application used for payment and reporting is relatively easy, but an evaluation of why tax payment and reporting compliance from MSME’s is still low needs to be analyzed. This research uses a descriptive method. The research method with documentation, questionnaires, and interviews. The results show that the digitalization variable and the simplification of tax regulations are have no effect on taxpayer compliance, both for tax payments and reporting. MSME’s argue that tax digitalization has not been fully implemented, so it hasn’t been able to boost taxpayer compliance. In addition, tax regulations are not entirely simple, to be calculated by MSME’s, because the education background of managers is generally not from economics. As a suggestion, the expansion of the types of informants and types of tax applications/systems evaluated needs to be improved, to prove whether the Digital Empowerment theory applies or not in Indonesia.
PENGUATAN KARAKTER BISNIS BAGI PENGRAJIN PERABOT RUMAH TANGGA DARI KALENG BEKAS DI MONJOK KOTA MATARAM Nururly, Santi; Suryatni, Mukmin; Burhanudin, Burhanudin; Sulaimiah, Sulaimiah; Rakhmawati, Intan
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 3: September-Desember 2024
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v4i3.3623

Abstract

Monjok Village, which is located in Mataram City, is a location known as an area that produces household appliances, such as ovens, small or large steamers, satay grills, cake makers, large spoons, graters, and various other kitchen utensils. The purpose of the service is to provide training in strengthening entrepreneurial character, efficient production training, marketing training, and basic bookkeeping, so that the business can develop further. The method used is training. The service activity was carried out on October 4, 2024. After the service activity, an evaluation was still carried out to review the effectiveness of the training for the women craftsmen. Through this activity, it is hoped that the women craftsmen of household furniture can develop their businesses through better production, marketing, and business management.
ANALISA FORMULASI AKUNTANSI NILAI ASET/KEKAYAAN DESA SE-PULAU LOMBOK BS, Raden Sapto Hendri; Suhaedi, Wirawan; Rakhmawati, Intan
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 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/jaa.v9i2.561

Abstract

Aset desa merupakan topik krusial dalam keuangan desa. Analisa menjadi penting karena walaupun desa memiliki wilayah dengan potensi desa. Namun desa tidak memiliki penilai, karena bukan pemerintah yang terhubung dengan pusat. Akan halnya pemerintah daerah memiliki penilai aset, namun masih ada wilayah seperti hutan atau perairan yang antar kabupaten yang terkadang belum jelas batasnya. Padahal nilai aset harus tampil dalam Laporan Posisi Keuangan desa. Penelitian ini ditujukan untuk menganalisis nilai aset/kekayaan desa di Pulau Lombok, yang mencakup 4 kabupaten, yaitu Kabupaten Lombok Barat, Kabupaten Lombok Tengah, Kabupaten Lombok Timur, dan Kabupaten Lombok Utara. Hasil akhirnya adalah untuk analisa model/formulasi dan menghitung besar aset/kekayaan se-Pulau Lombok. Penelitian ini merupakan penelitian kualitatif analitis melalui analisa dokumen, wawancara, dan observasi. Hasilnya, pada 4 kabupaten, banyak aset desa yang belum clear nilainya, dikarenakan bukti kepemilikan yang belum berbentuk sertifikat, hanya berbentuk Letter C ataupun Petok D, nilai tanah ataupun bangunan maupun peralatan dan mesin yang juga belum clear nilainya karena masih harga perkiraan dan belum pernah dinilai ulang. Oleh karena itu, peneliti menyarankan adanya penilaian kembali oleh Tim Penilai Aset Desa dengan penilai dari Kantor Akuntan Publik.
PELATIHAN DIGITAL FINANCIAL LITERACY DAN LITERASI KEUANGAN PADA COFFEE SHOP BARRENTS DI KOTA MATARAM Animah, Animah; Sasanti, Elin Erlina; Rakhmawati, Intan; Rahayu, Nila; Pradnyani, I Gusti Agung Arista; Nugraha, Lusi Shinta
Jurnal Abdimas Sangkabira Vol. 5 No. 2 (2025): Jurnal Abdimas Sangkabira, Juni 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.v5i2.1692

Abstract

Pelaksanaan Pelatihan Literasi Keuangan Digital dan Literasi Keuangan untuk pemilik coffee shop bertujuan untuk meningkatkan keterampilan manajemen keuangan dan efisiensi operasional mereka. Inisiatif pengabdian masyarakat ini memberikan pengetahuan penting tentang teknologi keuangan modern, alat digital, dan strategi manajemen keuangan yang efektif. Peserta dibekali dengan keterampilan praktis dalam menggunakan aplikasi akuntansi digital dan sistem pembayaran, yang memfasilitasi pemantauan arus kas yang lebih baik, pengurangan biaya operasional, dan peningkatan profitabilitas. Pelatihan ini juga meningkatkan kesadaran akan pentingnya literasi keuangan di kalangan pengusaha coffee shop, yang banyak di antaranya mungkin sebelumnya mengabaikan aspek penting ini. Hasil positif yang diamati termasuk peningkatan keberlanjutan bisnis dan pengambilan keputusan keuangan yang lebih baik. Pendampingan berkelanjutan, materi pelatihan yang diperbarui, kolaborasi dengan lembaga keuangan, evaluasi rutin, dan penggunaan platform digital direkomendasikan untuk memastikan dampak dan relevansi pelatihan yang berkelanjutan.
Menyeimbangkan Transformasi Hijau dan Pertumbuhan: Implementasi Pajak Lingkungan dalam Konteks Asia – Studi Kasus Vietnam, Tiongkok, dan Malaysia Prasidya, Tusta; Suhaedi, Wirawan; Fikri, M. Ali; Rakhmawati, Intan
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 11 No 1 (2025): 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.v11i1.658

Abstract

The case studies of environmental tax reforms in Vietnam, China, and Malaysia provide a comprehensive view of the challenges and opportunities faced by developing nations in implementing environmental fiscal policies to foster green growth. Each of these countries has adopted distinct approaches to environmental taxation, tailored to their specific economic, social, and environmental contexts. Vietnam and Malaysia have focused on targeted sectors such as fuel consumption and natural resource extraction, aiming to curb pollution and over-exploitation while generating revenue for sustainable initiatives. In contrast, China has taken a broader and more integrated approach by establishing a nationwide environmental tax system, complemented by the implementation of an Emissions Trading System (ETS), which seeks to reduce industrial emissions through market-based mechanisms. These case studies highlight several critical lessons that can inform future environmental fiscal reforms. One key takeaway is the importance of comprehensive tax coverage that addresses multiple sources of environmental degradation rather than focusing narrowly on a single sector. Additionally, strong enforcement mechanisms are essential to ensure compliance, as lax regulation or weak penalties can undermine the effectiveness of these taxes. Equally important is the strategic allocation of tax revenues, which should be directed towards sustainability projects such as renewable energy development, pollution control, and environmental restoration efforts. This revenue reinvestment can further bolster green growth and ensure long-term environmental benefits.
Co-Authors Animah Animah Anugerah Poda, Mori Baiq Rosyida Dwi Astuti BS, Raden Sapto Hendri Burhanudin Burhanudin Elin Erlina Sasanti Fikri, M. Ali Hendri, Sapto I Gusti Agung Arista Pradnyani, I Gusti Agung Arista Iman Waskito Lestari, Auliya Mukmin Suryatni, Mukmin Mulyani, Ratih Tri Nugraha, Lusi Shinta Nurul Hidayati Oktaviani oktaviani Prasidya, Tusta R. Sapto Hendri BS Rahayu, Nila Ramadhani, Rahmi Sri Robith Hudaya Santi Nururly Siti Atikah Sopandi, Lalu Muhamad Suhaedi, Wirawan Sulaimiah, Sulaimiah Tara, Nur aida Arifah Tusta Citta Ihtisan Tri Prasidya Yulianingsih, Heni