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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) JDE (Journal of Developing Economies) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) SOLID MANAJERIAL: Jurnal Inovasi Manajemen dan Supervisi Pendidikan Jurnal Pengabdian Pada Masyarakat Jurnal Pepadu Jurnal Ilmiah Pengabdian dan Inovasi JUAN: Jurnal Pengabdian Nusantara Jurnal Pengabdian kepada Masyarakat IPTEKS Jurnal Pengabdian Pada Masyarakat IPTEKS
Layali Ihyani
Bumigora University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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PENGARUH SAP DAN SPI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN REFOCUSINGDAN REALOKASI ANGGARAN SEBAGAI PEMODERASI Ihyani, Layali; Handajani, Lilik; Pituringsih, Endar
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 8, No 3 (2021): JMBI UNSRAT Volume 8 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v8i3.36653

Abstract

ABSTRACTThis study aims to analyze the effect of government accounting standards (SAP) and internal control systems (SPI) on the quality of regional financial reports by refocusing and reallocating budgets as moderators. The population of this research are employees in the accounting department at 43 regional apparatus organizations (OPD) of the West Lombok Regency Government. The data analysis tool uses an interaction test. The results of the study state that partially, SAP and SPI have a significant positive effect on the quality of financial reports. Then, refocusing does not strengthen the influence of SAP and SPI on the quality of financial reports. Furthermore, budget reallocation strengthens the influence of SAP on the quality of financial reports. However, budget reallocation does not strengthen the influence of SPI on the quality of financial reports. The implication of this research is that the variables in this study can be considered by the compilers of financial statements in improving the quality of the reports produced. In addition, the implications of this research can also be used as material for consideration of improving the applicable regulations related to the policy of refocusing and reallocating the budget so that needs that are considered less urgent can be refocused so that the two policies can help prepare financial statements to implement adequate SAP and SPI. Keywords: Government Accounting Standards, Internal Control Systems, Refocusing, Reallocating the Budget, The Quality of Financial Reports
Membangun Etika Santri Di Era Industri 4.0 Layali Ihyani; Assa'ady, M. Chothibul Umam Assa'ady; Rini Adriani Auliana; Susilo Talidobel; Febria Nurmelia Marlina
Al-Madani: Jurnal Pengabdian Pada MAsyarakat Vol 2 No 2 (2023): Desember: AL-Madani (Jurnal Pengabdian Pada Masyarakat)
Publisher : Institut Agama Islam Hamzanwadi NW Pancor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37216/al-madani.v2i2.1237

Abstract

Perkembangan zaman dan pengaruh media yang buruk menjadi ancaman bagi komunitas santri saat ini. Media yang disalahgunakan telah merubah komunitas santri kedalam pusaran modernitas dan kehidupan kota yang hedonis. Pengaruh media yang buruk semakin besar dengan adanya perilaku penyimpangan yaitu menempatkan kehidupan agama tidak bersifat teosentris atau bermuara pada Tuhan namun menempatkan pada kehidupan antroposentris atau bertolak pada manusia. Humanisme ini melahirkan etika baru dalam kehidupan modern yang tidak bersendikan lagi pada agama, tetapi pada kemanusiaan, atau lebih tegasnya nafsu dan ambisi manusia. Hal ini akan mempengaruhi etika seorang santri di era industry 4.0. Oleh karena itu diperlukan adanya pelatihan berupa sosialisasi cara membangun etika santri di era 4.0, sehingga para santri tetap membangun karakter dan etika yang baik berlandaskan ahlussunah wal jamaah di era 4.0. Keyword; Etika, Media, Santri, Era 4.0
PELATIHAN MANAJEMEN UANG SAKU UNTUK SISWA MI AL BANUN TANAK BEAK NARMADA Ihyani, Layali; Wardi, Putri Amalia; Marswandi, Ega Dwi Putri; Marlina, Febria Nurmelia; Aulia, Rini Adriani
JUAN: Jurnal Pengabdian Nusantara Vol. 1 No. 2 (2024): April 2024
Publisher : CV Sentra Nusa Connection

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63545/juan.v1.i2.22

Abstract

Tujuan kegiatan pengabdian masyarakat ini adalah untuk memberikan edukasi maupun sosialiasi terkait manajemen keuangan khususnya disini adalah uang saku yang diberikan atau diamanahkan oleh para orang tua kepada anak-anaknya dimana mereka adalah murid-murid tingkat dasar (SD/MI) agar tercipta gerenasi yang disiplin dalam hal mengontrol keuangan ketika berada di sekolah. Uang saku yang diberikan kerapkali tidak dibelanjakan sesuai kebutuhan siswa, oleh karena itu topik ini menjadi menarik untuk dilaksanakan.  Metode yang digunakan adalah dengan memberikan edukasi dan sosialisasi terkait pentingnya memanajemen uang saku pada para siswa tingkat dasar dengan hasil terdapat pemahaman dan kesadaran mendasar yang memadai tentang literasi keuangan, yaitu saving money, memanajemen uang saku, serta timbulnya sikap amanah dalam membelanjakan uang yang telah diberikan oleh orang tua sesuai dengan kebutuhan. Sehingga kegiatan tersebut akan menciptakan generasi bangsa yang siap dan matang dalam menghadapi perubahan zaman khususnya di bidang keuangan. 
AKUNTANSI RUMAH TANGGA: IMPLEMENTASI LAPORAN KEUANGAN SEBAGAI INFORMASI YANG BERGUNA UNTUK PENGAMBILAN KEPUTUSAN EKONOMIS PADA SISWI MA TARBIYATUL MUSTAFID 2024 Ihyani, Layali; Mubin, Miftahul; Marswandi, Ega Dwi Putri; Marlina, Febria Nurmelia; Saputra, Sahdan; Aryani, R. Ayu Ida
Jurnal Pepadu Vol 5 No 4 (2024): Jurnal PEPADU
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v5i4.5801

Abstract

Tujuan dari kegiatan pelatihan dan pengabdian pada masyarakat ini adalah dapat meningkatkan pemahaman serta penerapan dari penggunaan laporan keuangan sebagai dasar informasi dalam pengambilan keputusan ekonomis sehari-hari dalam rumah tangga keluarga khususnya pada siswi Madrasah Aliyah Tarbiyatul Mustafid. Materi pelatihan terdiri dari materi terkait konsep dasar akuntansi serta contoh praktek penggunaan dalam kehidupan sehari-hari dengan memanfaatkan aplikasi excel dalam penyusunan laporan keuangan yang berfokus pada laporan keuangan laba rugi. Kegiatan ini dilaksanakan pada hari Ahad, tanggal 17 November tahun 2024 di Gedung Madrasah Aliyah Tarbiyatul Mustaifd Batu Rimpang, Desa Badrain, Kecamatan Narmada, Kabupaten Lombok Barat. Hasil pelatihan menunjukkan bahwa peserta memiliki literasi akuntansi dasar, baik dari siklus akuntansi yaitu Pencatatan Transaksi ke dalam ayat Jurnal, kemudian memposting ke dalam Buku Besar, penyusunan Neraca Saldo, Penyesuaian, Kertas Kerja, hingga penyususnan Laporan Keuangan dengan menggunakan aplikasi excel. Serta, hasil dari proses penyusunan laporan keuangan dapat dijadikan bahan informasi yang berguna bagi para peserta dalam proses pengambilan keputusan ekonomis dalam kehidupan sehari-hari dalam keluarga.
Dampak Komitmen Organisasi Terhadap Ketepatan Waktu Pelaporan Keuangan: Peran Sistem Akuntansi Keuangan Daerah Sebagai Variabel Moderasi Ihyani, Layali; Saputra, Sahdan; Mubin, Miftahul; Marlina, Febria Nurmelia; Marswandi, Ega Dwi Putri
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 10 No. 4 (2024): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v10i4.677

Abstract

This study aims to determine the effect of Organizational Commitment on Timeliness of Financial Reporting with the Regional Financial Accounting System as Moderation. This research is a correlational quantitative study with a sample size of 90 respondents at the Regional Apparatus Organization of the West Nusa Tenggara Provincial Government. The data analysis method uses moderated regression analysis (MRA). The results stated that organizational commitment affects the timeliness of financial reporting significantly positively. However, the regional financial accounting system does not interact with organizational commitment to affect the timeliness of financial reporting. This is an input for stakeholders in terms of financial reporting both at the provincial and central levels. 
Pengaruh Kompetensi & Masa Kerja Terhadap Pengembangan Karir Pada PT Air Minum Giri Menang (Perseroda) Mataram Marlina, Febria Nurmelia; Ihyani, Layali; Marswandi, Ega Dwi Putri
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 10 No. 4 (2024): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v10i4.678

Abstract

This study aims to analyze the effect of competence and tenure on employee career development at PT Air Minum Giri Menang (Perseroda) Mataram. A quantitative approach with a survey method was employed, involving 50 respondents. Data analysis was conducted using multiple linear regression through SPSS version 22. The results indicate that competence and tenure significantly and positively affect employee career development, both partially and simultaneously. Competence directly enhances professionalism and performance, while tenure contributes to increased experience and skills. The determination coefficient reveals that 84.6% of career development is influenced by these variables, while the remaining 15.4% is affected by other factors not examined in this study. This research highlights the importance of managing competence and leveraging tenure to optimize career development in corporate settings.
Pengaruh Kualitas Sumber Daya Manusia Terhadap Kepuasan Wisatawan: Studi Kuantitatif di KEK Mandalika Marswandi, Ega Dwi Putri; Ihyani, Layali; Marlina, Febria Nurmelia; Suhaeril, Suhaeril
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 10 No. 4 (2024): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v10i4.679

Abstract

This study aims to determine the effect of the Quality of Human Resources on Tourist Satisfaction. The method used in this research. This research is quantitative which is explanatory in nature with a sample size of 35 respondents, namely employees in the Special Economic Zone area. Totaling 35 respondents, namely employees in the Special Economic Zone area of  Mandalika, Central Lombok Regency, West Nusa Tenggara Province. Method  data analysis method using simple linear regression test. Research results  stated that the quality of human resources affects tourist satisfaction positively and significantly. This is an input for decision makers  decision makers both for officials and apparatus of the Central Lombok Regency Tourism Office as well as decision makers of PT. officials and apparatus of the Central Lombok Regency Tourism Office as well as decision makers of PT Indonesia Tourism Development Corporation (ITDC) to continue to improve tourist satisfaction. Indonesia or Indonesia Tourism Development Corporation (ITDC) decision makers to continue to increase the visit of domestic and foreign tourists by continuing to improve the quality of human resources. improving the quality of human resources who have  literacy in serving tourists. Thus, it can create  comfort in the form of satisfaction which is reflected in the return visit of the tourists.  
Seni Menyusun Judul Penelitian: Menyederhanakan Ide, Memaksimalkan Makna Saputra, Sahdan; Wira Hendri; Layali Ihyani
Jurnal Pengabdian kepada Masyarakat IPTEKS Vol. 2 No. 1 (2024)
Publisher : Rajawali Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This community engagement program, titled "The Art of Composing Research Titles: Simplifying Ideas, Maximizing Meaning," was designed to enhance the ability of students in the Management Program at Bumigora University to formulate effective, relevant, and academically appealing research titles. Employing the Participatory Action Research (PAR) approach, the program involved 20 students and consisted of preparatory surveys, theoretical sessions, and hands-on training. Key topics included the characteristics of strong research titles, title formulation techniques for qualitative and quantitative methods, and practical revision of participants' initial drafts. Post-training evaluations indicated significant improvements, with 90% of participants successfully revising their titles to be more focused and concise. Additionally, 88% reported increased confidence in presenting their research ideas. The program's outcomes demonstrate its effectiveness in addressing students' challenges in title formulation while fostering critical and creative thinking. This initiative emphasizes the importance of structured and interactive learning processes in academic skill development.
Efektivitas dan Akuntabilitas Dana Pokir dalam Perencanaan Pembangunan Daerah: Studi Kualitatif dari Perspektif Stakeholder Lokal Di Kabupaten Sumbawa Komala, Rina; Ihyani, Layali
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 11 No. 2 (2025): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v11i2.839

Abstract

The purpose of this study is to analyze the effectiveness and accountability of the use of Main Funds (Pokir) in the development planning process of Sumbawa Regency. A qualitative approach is used in the case study method through interviews, participatory observation, planning and report analysis. The results of the study indicate that Pokir funds can meet community efforts and improve the representation capacity of the DPRD, but still face various challenges including lack of transparency in the proposal process, weak monitoring mechanisms, and limited coordination between related institutions. Accountability for the use of Pokir funds often depends on individual initiatives and is not fully supported by a solid system. Therefore, to improve the effectiveness and accountability of Pokir Funds, institutional reforms are needed, strengthening the planning information system and more active community participation. This study contributes to improving the understanding of the management of Pokir Funds in Sumbawa Regency which is more responsive and integrative.
Implementasi Pelatihan Manajemen Berbasis Sekolah bagi Tenaga Pendidik PAUD Mutiara Bunda Marswandi, Ega Dwi Putri; Rina Komala; Layali Ihyani; Febria Nurmelia Marlina
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 3 No. 4 (2025): Jurnal Ilmiah Pengabdian dan Inovasi (Juni)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v3i4.653

Abstract

This community service aims to implement the SBM concept at the Mutiara Bunda PAUD Institution through training, coaching and mentoring activities. The method used is Participatory Action Research (PAR) combined with outcome-based evaluation (OBE) and the CIPP (context, input, process, product) model. The results of the activity show that managers and teachers' understanding of the SBM concept has increased significantly. The institution succeeded in compiling important documents such as the miso vision, annual work plan, organizational structure and simple financial reporting. The conclusion of this activity is that a participatory and action-based approach has proven effective in encouraging the institutional independence of Mutiara Bunda PAUD and creating transparent, accountable and sustainable governance. This model has the potential to be replicated at the Mutiara Bunda PAUD Institution with a similar contextual approach.
Co-Authors Agus Hermanto Aulia, Rini Adriani Baiq Nadia Nirwana Ega Dwi Putri Marswandi Endar Pituringsih Fatimatuzzahra, Siti Febria Nurmelia Marlina Ikang Murapi Komala, Rina Lilik Handajani M. Chothibul Umam Assa’ady Memy Wardani Elthia Mubin, Miftahul R. Ayu Ida Aryani Rina Komala Rini Adriani Auliana Saputra, Sahdan Suhaeril Suhaeril, Suhaeril Susilo Talidobel Wangi, Baiq Larre Ginggit Sekar Wardi, Putri Amalia Wira Hendri