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EKSISTENSI DAN PERAN ALUMNI DALAM MENJAGA KUALITAS MUTU JURUSAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MATARAM Hilendria, Anggun; Jumaidi, L. Takdir; Effendi, Lukman; Astuti, Widya
Jurnal Riset Akuntansi Vol 18 No 2 (2019): Jurnal Riset Akuntansi Aksioma, Desember 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i2.75

Abstract

Graduates are a product description of a factory in this case that is correlated with educational institutions. A quality factory will produce quality products, and vice versa. However, if the factory is only concerned with quantity, then it can be ascertained that the percentage of quality is numbered, as a result the product is not as expected. Graduates as the final product produced by higher education has an important role for the quality and existence of the universities that have graduated it. Therefore, strategic efforts in order to pay attention to the existence of graduates must be done, because in addition to being a quality target of a college, graduates are also a medium of evaluation and a benchmark for the success of a college. The benefits of graduates for tertiary institutions are very large for the long-term sustainability of various processes. Graduates have a very strategic role in their work to devote knowledge and work in the community. Based on this, the Accounting Department of Economic and Bisnis Faculty considers that it is necessary to do a tracer study periodically (every year) to monitor them so that the existence and role of graduates can maintain the quality quality of the Accounting Department of Economic and Business Faculty Mataram University. Based on the results of the study, it can be concluded that the Accounting Department of Economic and Business Faculty Mataram University should not ignore the existence of its graduates, because it is also related to stakeholders who will provide assessment, which will also influence the existence and development of the relevant institutions in the view of the community as stakeholders. Accounting Department of Economic and Business Faculty Mataram University is deemed necessary to provide internship courses or field work practices to students so that they know the conditions of the world of work and improve the English language skills of students to be able to compete in the world of work. In addition, the Accounting Department of Economic and Business Faculty Mataram University continuously carried out tracer studies and reported them as a form of institutional commitment to improve the quality of the institution's quality.
PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL PERSEDIAAN PADA MAHADESA GNE, MATARAM ardani, cening; Animah, Animah; Jumaidi, L. Takdir
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.v22i2.250

Abstract

This study aims to test whether the information system has a significanteffect on the effectiveness of internal inventory control at Mahadesa GNE, Mataram. Based on the theory found, this research supports Theory of Reasoned Action (TRA) which explains that people will consider the norms of their attitudes and realize that accounting information systems will generate benefits for their users. This research was conducted using quantitative datain 2023. The population in this study were BUMDES partner staff/officers whocollaborated with PT Mahadesa GNE and all Mahadesa employees, with the sample criteria being officers responsible for the system run by Mahadesa GNE. The collected data was processed using SPSS software version 2.6. The results of this study indicate that the accounting information system has a very significant effect on the effectiveness of inventory internal control in Mahadesa GNE.
Training and Assistance of Village-Owned Enterprises (BUMDES) Financial Reporting in Kekeri Village, West Lombok Priyambodo, Victoria K.; Jumaidi, L. Takdir; Sukma, Paradisa
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 2 (2023): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v8i2.13962

Abstract

Village-Owned Enterprises (BUMDES) Inti Sejahtera is located in Kekeri Village, Gunungsari, West Lombok, West Nusa Tenggara. It has three activity units, including a waste management unit, a development unit, and a trade unit. Of the three existing units, only the waste management unit operates adequately and generates regular income for BUMDes. BUMDes encounters issues in terms of financial management and preparing financial reports that are transparent and adhere to accounting principles. Transaction recording is still conducted manually, hence posing challenges in preparing the necessary financial reports. On the other hand, BUMDes funding comes from PADes, so BUMDes must provide financial reports to the village government as a form of accountability. This community service aims to resolve financial management limitations at BUMDes Inti Sejahtera by providing training and assistance to managers regarding the preparation of BUMDes financial reports. The method carried out is identifying problems in BUMDes (pre-training stage), then providing practical training and assistance in preparing financial reports according to accounting principles using the Microsoft Excel Macro application, which is adapted to BUMDES transaction accounts, as well as conducting evaluation reviews and monitoring of reports prepared by the manager. The outcome of this activity is that BUMDes managers acquire the capability to independently enter transactions and make account adjustments. Furthermore, the results suggest that BUMDes managers possess the necessary knowledge and skills to prepare financial reports in accordance with accounting principles by utilizing the Microsoft Excel macro-application. It can be concluded that BUMDes Inti Sejahtera managers can improve their accounting skills and use technological information to prepare and present BUMDes financial reports.