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All Journal Jurnal Riset Akuntansi Aksioma Jurnal Abdimas Independen International Journal of Economics, Business and Innovation Research
Baiq Anggun Hilendri Lestari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Edukasi Pembukuan dan Perpajakan untuk Meningkatkan Kapasitas Lembaga Pendidikan Nonformal dan Pelatihan Kerja Kemaritiman D. Tialurra Della Nabila; Baiq Anggun Hilendri Lestari; Widia Astuti; Yogi Firman Hadi; Yulia Irma Suriyani
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 4 No 2 (2023): Jurnal Abdimas Independen, November 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v4i2.891

Abstract

Internasional Sci-Tech Diving Assosiation (ISTDA) didirikan untuk mewadahi akselerasi peningkatan kuantitas dan kualitas Sumber Daya Manusia di bidang jasa usaha kemaritiman. Terbatasnya pengetahuan tentang pembukuan dan perpajakan di bidang jasa kemaritiman merupakan masalah yang dihadapi oleh mitra. Sehingga solusi yang ditawarkan adalah dengan memberikan edukasi berupa pelatihan dan pendampingan mengenai pembukuan dan perpajakan yang sesuai dengan kebutuhan mitra.Kegiatan edukasi ini berjalan dengan sangat baik dan mampu memberikan kontribusi dalam peningkatan kapasitas mitra. Melalui pengabdian ini mitra dapat menyusun pembukuan dan perpajakan di bidang jasa kemaritiman sesuai dengan standar dan peraturan yang berlaku.
PENGUKURAN KINERJA KEUANGAN MENGGUNAKAN BALANCED SCORECARD PADA KOPERASI KPRI OBOR Farah, Nurul Faradillah; Baiq Anggun Hilendri Lestari; Adithya Bayu Suryantar
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.v23i2.419

Abstract

The purpose of this study is to determine the measurement of performance from a financial perspective (liquidity ratio, solvency ratio, reliability ratio), customer perspective (customer acquisition rate), internal business process perspective (manufacturing cycle efficiency) and learning and growth perspective (employee satisfaction level and employee retention rate) using the Balanced Scorecard method at the Employee Cooperative of the Republic of Indonesia (KPRI) Obor Kota Bima. The population of the study includes 101 active member customers with the sampling technique is accidental sampling with saturated sampling/census method. This study obtained the results that the measurement of financial performance using the Balanced scorecard was assessed from four perspectives, namely the internal business perspective, the customer perspective, and the growth and learning perspective were considered efficient. Meanwhile, the financial perspective measured through three ratios is considered inadequate. KPRI Obor's performance based on the measurement of the balance criteria of the Balanced scorecard, is considered quite good with a score of 0.2 (Quite Good).
The Control System Of School Operational Assistance Funds (BOS) From The Perspective Of Good Governance Fanisa Nahla; Baiq Anggun Hilendri Lestari
International Journal of Economics, Business and Innovation Research Vol. 4 No. 02 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

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Abstract

This study aims to analyze the management of the School Operational Assistance Fund (BOS) at Sekolah Dasar Negeri 5 Ampenan, with a focus on the application of the principles of good governance. This research explores how the principles of flexibility, effectiveness and efficiency, accountability, and transparency are implemented in the management of BOS funds. In addition, it also identified challenges faced in the supervision of BOS funds, including a lack of coordination between institutions and unclear procedures. Constraints related to the reporting and disbursement of BOS funds were also a concern in this study. The research method used was qualitative with data collection techniques through interviews, observation, and documentation. The results showed that in general, the principles of good governance have been well implemented in the management of BOS funds at SD Negeri 5 Ampenan. Nevertheless, challenges in supervision and obstacles in reporting and disbursing BOS funds still need to be overcome. Overall, the management of BOS funds at SD Negeri 5 Ampenan contributed positively to the improvement of school quality, especially in terms of fulfilling operational needs and improving the quality of learning.
Co-Authors Adithya Bayu Suryantar D. Tialurra Della Nabila Fanisa Nahla Farah, Nurul Faradillah Widia Astuti Yogi Firman Hadi Yulia Irma Suriyani