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Pengenalan Isu Keuangan Kontemporer dan Penulisan Ilmiah bagi Mahasiswa Program Studi Manajemen Saputra, Sahdan; Memy Wardani Elthia; Layali Ihyani
Jurnal Pengabdian kepada Masyarakat IPTEKS Vol. 2 No. 2 (2025)
Publisher : Rajawali Media Utama

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

The rapid development of the financial sector has given rise to strategic issues such as fintech, crypto assets, green finance, ESG, and the impact of global trade wars, which require serious attention from academics, particularly students in economics and management. However, many students still face difficulties in formulating relevant research titles and writing scientific articles in accordance with academic standards. This community service activity aims to enhance the capacity of Management Study Program students at Universitas Bumigora in understanding contemporary financial issues and integrating them into academic writing. The activity was conducted using a Participatory Action Research (PAR) approach through three stages: preparation, training implementation, and post-training. A total of 30 students participated in the training, which covered the introduction of financial issues, techniques for formulating research titles, and scientific writing practice. The results of the activity show an improvement in students' understanding of modern financial topics and their ability to formulate research titles and write more systematic academic paragraphs. This program is expected to encourage students to produce more relevant, high-quality, and contextually appropriate scientific work in response to current developments.

ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA BOS SEBAGAI UPAYA MEWUJUDKAN GOOD SCHOOL GOVERNANCE Fatimatuzzahra, Siti; Murapi, Ikang; Ihyani, Layali
MANAJERIAL : Jurnal Inovasi Manajemen dan Supervisi Pendidikan Vol. 5 No. 2 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/manajerial.v5i2.6607

ABSTRACT The management of School Operational Assistance (BOS) funds is an important responsibility for every educational unit because it is related to the use of public funds that must be carried out efficiently, transparently, and responsibly. This study focuses on the implementation of the principles of good governance. The approach used in this study is descriptive qualitative, with data collection techniques through interviews and documentation. The data analysis process was carried out using qualitative descriptive analysis methods. The purpose of this study is to examine how accountability and transparency in fund management are implemented as a step to realize good school governance. This research was conducted directly at SDN 2 Banyumulek. The results show that fund management has been running quite well, especially in terms of transparency and accountability. The school is open in budget use and involves the principal, treasurer, teachers, and the school committee in reporting and supervision. This reflects the school's commitment to the principles of good governance, namely transparency, accountability, and participation. ABSTRAK Pengelolaan dana (Bantuan Operasional Sekolah) BOS merupakan tanggung jawab penting bagi setiap satuan pendidikan karena berkaitan dengan penggunaan dana publik yang harus dilakukan secara efisien, transparan, dan dapat dipertanggung jawabkan. Penelitian ini berfokus pada implementasi prinsip good governance. Pendekatan yang digunakan dalam penelitian ini bersifat kualitatif deskriptif, dengan teknik pengumpulan data melalui wawancara dan dokumentasi. Proses analisis data dilakukan menggunakan metode analisis deskriptif kualitatif. Tujuan dari penelitian ini adalah untuk mengkaji bagaimana akuntabilitas dan transparansi dalam pengelolaan dana yang diterapkan sebagai langkah untuk mewujudkan tata kelola sekolah yang baik. Penelitian ini dilaksanakan secara langsung di SDN 2 Banyumulek. Hasil penelitian menunjukkan bahwa pengelolaan dana sudah berjalan cukup baik, terutama dalam hal transparansi dan akuntabilitas. Sekolah terbuka dalam penggunaan anggaran dan melibatkan kepala sekolah, bendahara, guru, serta komite sekolah dalam pelaporan dan pengawasan. Hal ini mencerminkan komitmen sekolah terhadap prinsip tata kelola yang baik, yaitu transparansi, akuntabilitas, dan partisipasi.

Seni Menyusun Judul Penelitian: Menyederhanakan Ide, Memaksimalkan Makna Saputra, Sahdan; Hendri, Wira; Ihyani, Layali
Jurnal Pengabdian Pada Masyarakat IPTEKS Vol. 2 No. 1: Jurnal Pengabdian Pada Masyarakat IPTEKS, Desember 2024
Publisher : CV. Global Cendekia Inti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71094/jppmi.v2i1.84

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.

Pengenalan Isu Keuangan Kontemporer dan Penulisan Ilmiah bagi Mahasiswa Program Studi Manajemen Saputra, Sahdan; Elthia, Memy Wardani; Ihyani, Layali
Jurnal Pengabdian Pada Masyarakat IPTEKS Vol. 2 No. 2: Jurnal Pengabdian Pada Masyarakat IPTEKS, Juni 2025
Publisher : CV. Global Cendekia Inti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71094/jppmi.v2i2.118

The rapid development of the financial sector has given rise to strategic issues such as fintech, crypto assets, green finance, ESG, and the impact of global trade wars, which require serious attention from academics, particularly students in economics and management. However, many students still face difficulties in formulating relevant research titles and writing scientific articles in accordance with academic standards. This community service activity aims to enhance the capacity of Management Study Program students at Universitas Bumigora in understanding contemporary financial issues and integrating them into academic writing. The activity was conducted using a Participatory Action Research (PAR) approach through three stages: preparation, training implementation, and post-training. A total of 30 students participated in the training, which covered the introduction of financial issues, techniques for formulating research titles, and scientific writing practice. The results of the activity show an improvement in students' understanding of modern financial topics and their ability to formulate research titles and write more systematic academic paragraphs. This program is expected to encourage students to produce more relevant, high-quality, and contextually appropriate scientific work in response to current developments.

PENGARUH LABEL HALAL DAN CITRA MEREK TERHADAP KAPUTUSAN PEMBELIAN SEMELOTO Wardi, Putri Amalia; Auliana, Rini Adriani; Ihyani, Layali; Nirwana, Baiq Nadia; Hermanto, Agus
SOLID Vol 14, No 1 (2024)
Publisher : Universitas Teknologi Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35200/solid.v14i1.707

Abstract – This research aims to determine the influence of halal labels and brand image on purchasing decisions for Semeloto products. This research was conducted in Mataram City with 100 women in Mataram City who bought and used Semeloto. The data collection method used was a survey with a sampling technique using purposive sampling. The data collection technique uses a questionnaire with data collection tools using a questionnaire whose validity and reliability have been tested. The results of this research show that the halal label has a positive and significant effect on purchasing decisions for Semeloto products and brand image has a positive and significant effect on purchasing decisions for Semeloto products.Keywords: Halal Label, Brand Image, Purchase Decision

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

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.

AKU SENI BISA HITUNG: PELATIHAN AKUNTANSI KREATIF DAN MANAJEMEN KEUANGAN UNTUK GURU DAN SISWA SEKOLAH MENENGAH Ihyani, Layali; Komala, Rina; Wangi, Baiq Larre Ginggit Sekar; Marlina, Febria Nurmelia; Marswandi, Ega Dwi Putri; Saputra, Sahdan
JUAN: Jurnal Pengabdian Nusantara Vol. 2 No. 3 (2025): Juli 2025
Publisher : CV Sentra Nusa Connection

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63545/juan.v2.i3.150

This training program aims to enhance accounting understanding and financial literacy through a creative, art-based approach for secondary school teachers and students. The implementation method consists of three phases: (1) an initial needs assessment survey and coordination with schools, (2) development of interactive modules based on financial storytelling, game simulations, and visualizations, and (3) a four-week training program featuring three main sessions (basic accounting, personal financial management, and innovative teaching workshops). Evaluation results indicate a significant improvement in participants’ understanding (students' average post-test score increased to 78 from 45; teachers' score rose to 82 from 58) along with high active participation at a rate of 95%. Key findings demonstrate that creative methods such as games, artistic analogies, and mini projects are effective in making financial concepts more understandable and applicable. The program recommends developing digital modules, integrating them into the school curriculum, and conducting follow-up training to broaden its impact. This training not only enhances financial competence but also paves the way for the development of innovative accounting learning models in educational environments.

Pengaruh Refocusing dan Realokasi Anggaran terhadap Kualitas Laporan Keuangan Ihyani, Layali; Marlina, Febria Nurmelia; Marswandi, Ega Dwi Putri
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 10 No. 2 (2024): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

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This study aims to analyze the effect of budget refocusing and reallocation on the quality of regional financial reports. The study population is employees in the accounting department in 43 regional apparatus organizations (OPD) of the West Lombok Regency Regional Government. The sampling technique uses the purposive sampling method with a sample of 117 respondents. The respondents consisted of financial administration officials, treasurers, and accounting staff who had the task of compiling financial statements. The data analysis method is by using regression analysis. The results of the study stated that partially, refocusing had an insignificant positive effect on the quality of financial statements. Meanwhile, budget reallocation has a significant positive influence on the quality of regional financial reports. So that these results can provide input for policymakers and stakeholders in terms of refocusing and reallocating budgets for both central and regional governments.

Analisis Kinerja Keuangan Pemerintah Daerah dalam Pengembangan Pariwisata Studi pada Dinas Pariwisata Kabupaten Lombok Barat (Tahun 2022–2024) Ihyani, Layali; Saputra, Sahdan; Mubin, Miftahul; Marlina, Febria Nurmelia; Marswandi, Ega Dwi Putri
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.v11i2.815

This study analyzes the financial performance of the Tourism Office of West Lombok Regency from 2022 to 2024, focusing on Local Revenue (PAD), expenditure, and fiscal independence ratio. Using a descriptive quantitative analysis of budget realization data supported by regional fiscal policy literature, the research reveals that while tourism-sector PAD increased by 21.1% (2023-2024), achievement reached only 13-14% of targets, indicating unrealistic targets or inefficient revenue collection. The restaurant sector grew significantly (+39.3%), but hotels and entertainment contributed minimally (<7% and <1%, respectively). On the expenditure side, a disparity exists between high operational absorption (97.14%) and low capital expenditure (68.65%), hindering tourism infrastructure development. The regional fiscal independence ratio was critically low (3.48-3.90%), reflecting extreme reliance on central transfers (26-27x PAD). Another key finding is the gap between surging tourist visits (+236% above 2024 targets) and their limited contribution to PAD. The study recommends: (1) optimizing local tax collection through digitization and law enforcement, (2) accelerating capital expenditure by streamlining regulations, and (3) target evaluation based on realistic potential.

Impact of Asian Financial Stress on Indonesian Bank Credit Growth Saputra, Sahdan; Ihyani, Layali
Journal of Developing Economies Vol. 10 No. 2 (2025)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jde.v10i2.65458

Objective: This study aims to analyze the influence of the Financial Stress Index from Asian countries with high economic connectivity on the growth of bank credit in Indonesia, such as Singapore, China, Hong Kong, Japan, and Malaysia.Methods: Using time series data from the growth of general bank credit in Indonesia and the Financial Stress Index (FSI) from each country from January 2011 to August 2023, the total number of observations (N) in this study is 152. Therefore, this study uses the multiple linear regression method with the Ordinary Least Squares (OLS) approach. Findings: The findings reveal that the Financial Stress Index (FSI) from economically connected Asian countries does not significantly influence Indonesia’s bank credit growth. In contrast, domestic FSI shows a negative and significant effect, indicating that internal financial stress directly slows credit expansion and increases overall credit risk. The results also show that banks with larger asset sizes experience a greater reduction in credit growth, consistent with the negative impact of the SIZE variable. Additionally, higher operational costs (BOPO) further hinder credit growth, while increases in third-party funds (TPF) significantly enhance credit expansion and support lending capacity.Originality/Value: This study offers new evidence by showing that external financial stress from major Asian partners does not affect Indonesia’s credit growth, while domestic stress plays a decisive role. These findings expand the literature on financial spillovers by revealing Indonesia’s unique resilience compared to other emerging markets.Practical/Policy implication: These findings suggest that bank management should anticipate the Financial Stress Index (FSI) stemming from domestic sources by diversifying their credit portfolios. Meanwhile, regulators can formulate policies to mitigate the impact of external financial stress, such as macroprudential policies and regulations that encourage banks to increase their capital adequacy ratio during periods of economic stress.

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