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All Journal Jurnal Eksplorasi Akuntansi (JEA) Abdimisi GANESHA: Jurnal Pengabdian Masyarakat East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Science and Technology (FJST) International Journal of Business and Applied Economics (IJBAE) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat International Journal of Asian Business and Management (IJABM) Jurnal RAK (Riset Akuntansi Keuangan) Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Jurnal Riset Mahasiswa Akuntansi Dharma: Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi
Lestari, Baiq Anggun Hilendri
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Journal : International Journal of Business and Applied Economics (IJBAE)

 1 
Analysis of the Implementation of Sim Bphtb Application in West Lombok as One of the Digitalization Accelerations in BPHTB Collection Anindya, Baiq Ailsa; Lestari, Baiq Anggun Hilendri; Ridhawati, Rini
International Journal of Business and Applied Economics Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i1.7550

Abstract

The Acquisition Duty on Land and Building (BPHTB) collection in West Lombok Regency is now digitized using the BPHTB Management Information System (SIM BPHTB) application. This research uses a qualitative descriptive approach to analyze the implementation of the SIM BPHTB application at the BAPENDA Office of West Lombok Regency. Data was collected by conducting semi-structured interviews that were related to SIM BPHTB. The results of this study indicate that SIM BPHTB can make BPHTB collection more effective and efficient, as the processing of BPHTB documents is faster and does not require a large workforce. Furthermore, it provides transparency, as BPHTB payments can be made through EDC machines or banks, allowing real-time monitoring. SIM BPHTB also enhances Local Own-Source Revenue (PAD), as using this application enables more BPHTB documents to be processed, resulting in increased revenue.
Performance Effectiveness Analysis of KOTAKU Activity Management Unit in the Revolving Fund Loan Program in Tanjung Village, Labuhan Haji District, East Lombok Regency Zakiro, Fadilla; Lestari, Baiq Anggun Hilendri; Suryantara, Adhitya Bayu; Ridhawati, Rini
International Journal of Business and Applied Economics Vol. 3 No. 2 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i2.7551

Abstract

The research aims to determine the effectiveness of the performance of UPK KOTAKU revolving fund loans in Tanjung Village, Labuhan Haji District, East Lombok Regency in 2022, as seen from Cost Coverage Ratio (CCr), Return On Investment (ROI), Portfolio at Risk (PAR), and Loan at Risk (LAR ), number of women's KSM members. Descriptive research method with a quantitative approach. The KSM research sample consisted of 38 KSM members and female KSM members. Data analysis involved gathering data in the field using CCr, ROI, PAR, LAR, and women's involvement. Research results: (1) Implementation of the UPK Amanah Tanjung revolving fund loan program is not effective; (2) Women's KSMs made loans to UPK Amanah Tanjung with a yield of 350%, indicating it was effective.
Analysis of Factors Affecting the Implementation of Accounting in Micro, Small, and Medium Enterprises in Woha District, Bima Regency Nurfajrian; Lestari, Baiq Anggun Hilendri; Jumaidi, Lalu Takdir
International Journal of Business and Applied Economics Vol. 3 No. 3 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i3.7578

Abstract

This research aims to determine and analyze the influence of education level, business scale, business age, and accounting knowledge on implementing accounting. This research employs a quantitative method. The population in this research consists of 551 Micro, Small, and Medium Enterprises (MSMEs) in Woha District. In contrast, the research sample was obtained using purposive sampling techniques, resulting in a sample size of 50 units. This research comprises four independent variables, namely, education level, business scale, business age, and accounting knowledge, and one dependent variable, the implementation of accounting. The analysis techniques employed include validity testing, reliability testing, normality testing, multicollinearity testing, heteroskedasticity testing, multiple linear regression, the T-test, F-test, and the coefficient of determination. The research results indicate that the level of education, business scale, and business age do not have an impact while accounting knowledge influences the implementation of accounting.
The Effect of Accounting Information Systems on Internal Control of Fuel Oil Inventories at Public Fuel Filling Stations on Lombok Island Maulidi, Muhammad Gilang; Lestari, Baiq Anggun Hilendri
International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i4.10202

Abstract

The purpose of this study is to determine how much the accounting information system affects the internal control of fuel inventory, with the hope of providing useful recommendations for gas station managers in improving their operational and financial performance. This research was designed as associative research with a quantitative approach. The data collection method uses primary data. The sample for this research was 41 gas stations. This research uses a simple linear regression analysis method with the SPSS version 29 test tool. The study results show that the accounting information system has a significant positive effect on internal inventory control. This is proven by the values with and. Implementing an accounting information system influences internal control of fuel supplies by 69.6%. Other variables influence the remaining 30.4%. This shows that the internal inventory control generated by a company is better if the company uses a better accounting information system.
The Influence of Internal Control System, Whistleblowing System, and Spiritual Intelligence in the Prevention of Village Fund Management Fraud (Empirical Study on Villages in West Lombok Regency) Apriana, Rika; Lestari, Baiq Anggun Hilendri
International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i4.10393

Abstract

By focusing on the internal control system, whistleblowing system, and spiritual intelligence, this study aims to determine the factors that can influence fraud prevention in the management of village funds in West Lombok Regency. This research consists of primary data collected through questionnaires distributed directly to 55 villages in West Lombok Regency. In addition, secondary data can be obtained from official documents, books, and scientific journals. Data measurement uses a Likert scale of 1 to 5 which is analyzed with partial least square (PLS), namely SmartPLS 4.1 software. The results of this study indicate that the internal control system affects the prevention of fraud in the management of village funds in West Lombok Regency, and spiritual intelligence affects the prevention of fraud in the management of village funds in West Lombok Regency. Meanwhile, the whistleblowing system has no effect on preventing fraud in the management of village funds in West Lombok Regency. This shows that a better internal control system in the village can prevent fraud because it functions as a controller in finding and preventing suspicious actions, so the possibility of fraud is reduced. Higher levels of spiritual intelligence can also help a person be more self-controlled, which can help improve ethics and morality in the workplace and prevent cheating. However, despite a good whistleblowing system, many people are still reluctant to report fraud. This may be because whistleblowers do not trust the current system and fear retaliation in the future if they report fraud.
Co-Authors Abdul Kohar Agustiningsih, Wulandari Andika Noviawan, Lalu Anindya, Baiq Ailsa Apriana, Rika Aryan Agus Pratama Awaliah, Azizah A’ini, Nurul Berlian, Endah Septina Biana Adha Inapty, Biana Adha Cahyani, Regita Effenndy, Lukman Effriyanti, Effriyanti Eni Indriani Hadi, Yogi Firman Hairuzzami, Baiq Arnita Hariyati, Ketut Icih, Icih Isnawati Isnawati Jumaidi, Lalu Takdir Kartikasari, Nungki M. Firmansyah Maulidi, Muhammad Gilang Nabila, D. Tialurra Della Nirmayani, Sujarti Nurabiah Nurfajrian Oktarianti, Ni Putu Oktavianna, Rakhmawati Pancawai M., Rr. Sri Paradisa Sukma Priyambodo, Victoria Kusumaningtyas Putri, Putu Devia Diandra Raharja, Lalu Bayu Segara Kusna Rengganis, Fadia Maya Rini Ridhawati Salikin, Muhammad Adi Salikin Sandya, Sundus Setiyorini, Wahyu Silvia Hendrayanti Sugiyarti, Listya Suhaedi, Wirawan Suryantara, Adhitya Bayu Taha, Roshaiza Waladina, Faras Widia Astuti Widowati, Syagita Dimesia Yustina, Eka Putri Zakiro, Fadilla