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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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Pengaruh Perubahan Fiskal UU HKPD : Mampukah Membawa Perubahan bagi Kemandirian Fiskal Kabupaten Lombok Tengah? Yulianingsih, Heni; Rakhmawati, Intan
JURNAL BISNIS DAN AKUNTANSI UNSURYA Vol. 10 No. 2 (2025): JURNAL BISNIS DAN AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v10i2.1496

Abstract

Kemandirian fiskal merupakan tujuan utama dari desentralisasi fiskal yang telah lama diupayakan di Indonesia. UU Nomor 1 Tahun 2022 Tentang Hubungan Keuangan Antara Pemerintah Pusat Dan Daerah (2022) (UU HKPD) hadir untuk memperkuat peran daerah dalam menggali potensi pendapatan asli, khususnya melalui reformulasi Pajak Barang dan Jasa Tertentu (PBJT). Penelitian ini bertujuan menganalisis dampak implementasi UU HKPD terhadap kemandirian fiskal Kabupaten Lombok Tengah. Metode penelitian yaitu deskriptif analitis, melalui dokumentasi Laporan Realisasi Anggaran dan Laporan Realisasi Pendapatan Pajak, yang dihitung menjadi Indeks Kemandirian Fiskal (IKF). Hasilnya, ditriangulasi dengan wawancara dengan Bapenda Kabupaten Lombok Tengah. Berdasarkan pengolahan data, IKF meningkat dari 0,12 pada tahun 2023, menjadi 0,15 pada tahun 2024. Peningkatan terutama terjadi pada sektor perhotelan dan makanan-minuman, sedangkan penerimaan dari hiburan dan parkir menurun akibat perubahan tarif. Temuan ini menunjukkan bahwa implementasi UU HKPD tidak terlalu memberikan pengaruh krusial terhadap peningkatan realisasi PBJT secara keseluruhan di Kabupaten Lombok Tengah. Meskipun target dan realisasi 2024 tampak meningkat, dibandingkan realisasi 2023 belum ada peningkatan signifikan. Oleh karena itu, penguatan strategi pengelolaan pajak daerah tetap diperlukan agar tujuan desentralisasi fiskal dapat tercapai secara optimal.
Pendampingan Penilaian Persediaan Pada BUM Desa Remasa Kekait Guna Implementasi Pelaporan Keuangan Ramadhani, Rahmi Sri; Rakhmawati, Intan; Waskito, Iman
Jurnal Gema Ngabdi Vol. 7 No. 1 (2025): JURNAL GEMA NGABDI
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jgn.v7i1.573

Abstract

This community service was carried out in one of the wholesale grocery business units, at BUM Desa Remasa Kekait. This community service was held because BUM Desa Remasa Kekait had not implemented inventory management, so that it was difficult to know the amount of merchandise inventory. This community service aims to assist BUM Desa Remasa Kekait in managing inventory in the wholesale grocery business, so that it will be easier to determine the value of merchandise inventory, for the needs of preparing BUM Desa financial reports. In mentoring Activities at BUM Desa Remasa Kekait, the Community Service Team has prepared an inventory flowchart, that can be a Standard Operational Procedure (SOP) for Inventory Assessment, so that the inventory calculation method is easier to do. As a result, through warehouse cards or inventory cards and physical calculations (stock opname) of inventory, it is hoped that inventory assessment can be carried out more practically, and facilitate recording by BUM Desa employees. Community service activities are expected to continue to the next stage.
Penyusunan Laporan Keuangan dalam Rangka Pemeriksaan Laporan Keuangan Internal Koperasi Mulyani, Ratih Tri; Anugerah Poda, Mori; Hidayati, Nurul; Oktaviani, Oktaviani; Rakhmawati, Intan
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 6 No 1 (2025): Jurnal Abdimas Independen, Mei 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v6i1.2185

Abstract

Abstrak: Koperasi Beriuk Maju merupakan koperasi yang bergerak di bidang simpan pinjam dan penyedia jasa outsourcing. Dalam rangka mendukung akurasi laporan keuangan, kegiatan penyusunan laporan keuangan dilakukan sebagai bagian dari program Magang Merdeka Belajar Kampus Merdeka (MBKM) oleh mahasiswa Program Studi Akuntansi. Periode magang antara bulan Februari hingga Juni 2025. Laporan keuangan yang disusun meliputi laporan Sisa Hasil Usaha (SHU), laporan posisi keuangan, laporan arus kas, dan Catatan Atas Laporan Keuangan (CALK). Metode yang digunakan mencakup rekonstruksi laporan keuangan, rekonsiliasi rekening koran. Hasilnya dilanjutkan dengan verifikasi data dan laporan keuangan kepada ketua koperasi. Hasil kegiatan menunjukkan bahwa laporan keuangan telah disusun secara akuntabel tanpa ditemukan kesalahan material. Selain itu, dilakukan analisis rasio keuangan yang menunjukkan bahwa koperasi masih memiliki ruang untuk meningkatkan struktur keuangannya. Kegiatan ini memberikan pengalaman praktis bagi mahasiswa sekaligus memperkuat tata kelola keuangan koperasi untuk keperluan manajerial internal. Kata kunci: Koperasi, laporan keuangan, analisis rasio keuangan Abstract: Beriuk Maju Cooperative is a cooperative engaged in savings and loan services as well as outsourcing services. To support the accuracy of financial reporting, the preparation of financial statements was carried out as part of the Merdeka Belajar Kampus Merdeka (MBKM) internship program by accounting students. The internship period was from February to June 2025. The financial statements prepared include the Statement of Surplus (SHU), Statement of Financial Position, Cash Flow Statement, and Notes to the Financial Statements (CALK). The methods used involved reconstructing financial reports and reconciling bank statements. The results were verified with the cooperative’s chairperson to ensure data accuracy and accountability. The financial statements were found to be accurate and free from material misstatements. Financial ratio analysis also showed that the cooperative still has room to improve its financial structure. This activity provided practical experience for students while strengthening the cooperative’s financial governance for internal managerial purposes. Keywords: Cooperative, financial statement, financial ratio analysis
Analysis of the use of Quick Response Code Indonesian Standard (Qris) on Parking Retribution in Mataram City Lestari, Auliya; Sopandi, Lalu Muhamad; Rakhmawati, Intan
East Asian Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i6.9582

Abstract

Quick Response code Indonesian Standard (QRIS) is a system used for non-cash payment of parking fees, one of which is in Mataram City. This study aims to determine and analyze the use of this QRIS system for parking retribution. This type of research is descriptive phenomenology with a feasibility study approach. The object of this research is QRIS of parking levy revenue in Mataram City. The results show that payment of parking retribution using QRIS is a system that is feasible to continue, and payment using a non-cash system is said to be effective because the system transition has been accepted. After using QRIS, the movement of parking levy revenue has increased, reaching a percentage of 84.74% in 2023.
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