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All Journal Jurnal Ilmiah Akuntansi dan Bisnis JSEH (Jurnal Sosial Ekonomi dan Humaniora) JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Global Review of Islamic Economics and Business JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Distribusi JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Jurnal Pengabdian Magister Pendidikan IPA Jurnal Aplikasi Akuntansi JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ilmiah Tata Sejuta STIA Mataram Valid Jurnal Ilmiah Devotion: Journal of Research and Community Service Jurnal Abdimas Sangkabira JURNAL ILMIAH GLOBAL EDUCATION Riset Akuntansi dan Keuangan Indonesia Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi International Journal of Business and Quality Research E-JURNAL AKUNTANSI Global Review of Tourism and Social Sciences
Saipul Arni Muhsyaf
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pendampingan Tata Kelola Keuangan Badan Usaha Milik Desa Lilik Handajani; Akram; Saipul Arni Muhsyaf; Ayudia Sokarina
Jurnal Pengabdian Magister Pendidikan IPA Vol 4 No 4 (2021)
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.771 KB) | DOI: 10.29303/jpmpi.v4i4.1127

Abstract

The main problem in managing village-owned enterprises (known as BUMDes) is the sustainability of economic enterprises after BUMDes is formed. Many BUMDes are then inactive after being formed due to problems in their management. Problems with procedures in financial management are indicated as the main factor causing problems in the management of BUMDes in addition to other factors such as the limited ability of BUMDes managers and lack of supervisory functions. Most BUMDes managers have limited knowledge, understanding, and abilities in administering and reporting business finances. This condition will certainly be an obstacle to business continuity and the continuous progress of BUMDes as a productive economic business in the village which is expected to support the welfare of the village community. This partnership community service activity is carried out through a pattern of mentoring assistance to BUMDes managers in Peteluan Indah Village who are still experiencing problems in administering and reporting BUMDes finances due to limited knowledge and human resource capabilities of BUMDes managers. This assistance activity is carried out through an evaluation of the institutional aspects, business management and financial management of BUMDes. The results of this mentoring activity provide a strengthening of the organizational structure related to the duties, functions and authorities of BUMDes managers, advisors and supervisors. From the aspect of business management, this activity can direct the management of existing BUMDes businesses and identify other economic business opportunities according to the superior potential of the village. From the aspect of financial governance, this mentoring activity can evaluate weaknesses and problems in the pattern of financial management through financial administration and reporting that are needed to support financial accountability and transparency to realize best practices in BUMDes financial governance.
RETURN PASAR MODAL DAN PASAR RAKYAT? M Ali Fikri; Saipul Arni Muhsyaf; Nungki Kartikasari
Jurnal Aplikasi Akuntansi Vol 6 No 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v6i1.98

Abstract

The value relevance according to Beaver (1968) is the explanatory power of accounting information, for example accounting earnings and book value are related to firm value represented by stock prices. The phenomenon is that many players from the capital market are carried out by the middle to upper class, even though on the other hand there are small investments that also generate returns, for example the traditional market. This study examines the differences in the value relevance of the capital market and the traditional market to obtain empirical evidence about the relevance of the value of stock returns between the capital market and the traditional market. This research was conducted around the scope of the Indonesian Capital Market (IDX) and Traditional Markets in the Mataram area. The results showed that the value of traditional market returns was more profitable than the capital market.
Pengembangan Model Manajemen Kinerja Pemerintah Berbasis Balanced Scorecard (Study Kasus Pemerintah Desa Mendana Raya) Muhammad Rijalul Hadi; Saipul Arni Muhsyaf; Baiq. Rosiyda Dwi Astuti
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 8, No 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.6008

Abstract

This article aims to build a government performance management model in Mendana Raya Village. In this study, the researcher used agency theory, which in general this theory provides a disclosure. This research uses Mixed Method Research with data collection techniques in the form of interviews and questionnaires, all of which are processed using Analytical Network Process techniques with the help of Super Decicion software. The results showed that the internal business perspective became the first priority followed by the customer perspective which became the second priority, then growth and learning became the third priority and finally the financial perspective became the fourth priority. Each strategy contained in the four perspectives is interrelated and contributes to each other. The results of this strategic priority measurement are expected to be a reference for the Mendana Raya Village government in achieving its goals.
REVIEW OF PUBLIC HOSPITAL BALANCE SCORECARD AND ITS APPLICABILITY TO INDONESIAN PUBLIC HOSPITALS Saipul Arni Muhsyaf; Masaaki Aoki
JMM UNRAM - MASTER OF MANAGEMENT JOURNAL Vol. 7 No. 4 (2018): JMM November 2018
Publisher : Master of Management, Mataram University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (680.835 KB) | DOI: 10.29303/jmm.v7i4.347

Abstract

 Indonesia is currently adopting the Balanced Scorecard (BSC) concept for its national health development plan. This indicates that Indonesian health institutions, including hospitals, were encouraged to apply BSC as their strategic management tool. This study is aimed to fill the literature gap by reviewing the existing international experiences regarding the Balanced Scorecard implementation in hospitals and assess its applicability in Indonesian public hospitals. By using a research method called "systematic review", we study in more detail the diversity of proposed BSC for healthcare organizations described from major online-based research databases, e.g. Pubmed, EBSCOhost, Scopus, Emerald, Wiley, ScienceDirect, JSTOR, SpringerLink, and Inderscience.Most of studies on BSC adoption and implementation highlight benefits such as managerial focus improvement, capturing a balanced view of financial and non-financial performance indicators, helpful in goals congruence, useful as cultural and motivational tool, and also for catalyzing changes needed by hospitals. However, time-consuming and a need for intensive exercises were reported as major challenges in its adoption and implementation process. A gradual approach would be an appropriate for Indonesian context, with an institutional assessment of cultural readiness as an additional approach, then followed by the designing, piloting, and gradual scaling-up. Rencana pembangunan di bidang kesehatansaat ini di Indonesia mengadopsi konsep Balanced Scorecard (BSC). Hal ini mengindikasikan bahwasanya institusi-institusi kesehatan, termasuk rumah sakit, juga diharapkan untuk menerapkan konsep BSC tersebut. Studi ini bertujuan untuk mereviu penerapan BSC di rumah sakit di berbagai Negara dan menilai kelayakan penerapannya untuk rumah sakit–rumah sakit di Indonesia. Studi ini menggunakan metode systematic review, yaitu dengan mempelajari artikel-artikel penelitian terkait BSC Rumah Sakit yang dipublikasikan secara online di Pubmed, EBSCO, Emerald, Wiley, Science Direct, JSTOR, Springer Link, dan Inderscience. Studi ini menemukan bahwa manfaat dari penerapan BSC di rumah sakit antara lain meningkatkan focus dalam proses pengelolan institusi, menyeimbangkan capaian kinerja keuangan dan non-keuangan, membantu menyelaraskan tujuan, mendorong budaya kerja yang positif dan meningkatkan motivasi kerja, serta mendorong perubahan lingkungan kerja seseuai kebutuhan rumah sakit. Studi ini juga menemukan bahwasanya tantangan utama dalam penerapan BSC di rumah sakit adalah lamanya waktu yang dibutuhkan untuk proses adopsi dan penerapannya, dan membutuhkan proses percobaan (piloting) yang intensif. Bagi rumah sakit di Indonesia, BSC sebaiknya diadopsi dan diterapkan secara bertahap. Rumah sakit juga perlu melakukan penilaian kesiapan secara kelembagaan (readiness assessment) sebelum dilakukan desain, piloting, dan penerapannya secara bertahap untuk skala yang lebih luas.Keywords:balanced scorecard, systematic review, strategic management tool, management control, benchmarking
PELATIHAN AKUNTANSI PONDOK PESANTREN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) BAGI PENGELOLA KEUANGAN PONDOK PESANTREN DI KECAMATAN PEMENANG KABUPATEN LOMBOK UTARA NTB Saipul Arni Muhsyaf; Siti Atikah; Iman Waskito
Jurnal Abdimas Sangkabira Vol. 3 No. 1 (2022): Jurnal Abdimas Sangkabira, Desember 2022
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v3i1.325

Abstract

The Islamic boarding school foundation is a non-profit entity that is obliged to compile financial reports as a form of accountability to the stakeholders and most importantly Allah SWT. There are several steps that must be taken by the Islamic boarding school foundation in preparing financial reports. First, the highest leadership of the foundation must make a strong commitment, starting to separate personal wealth from institutional wealth. The next step, the leadership must determine and place the right individual in the right place as an employee in charge of finance. The boarding school can be accompanied by this activity team or by academics in terms of carrying out an inventory of assets and liabilities, followed by measurement and preparation of the initial financial position report.
Pengembangan Model Manajemen Kinerja Pemerintah Berbasis Balanced Scorecard (Study Kasus Pemerintah Desa Mendana Raya) Muhammad Rijalul Hadi; Saipul Arni Muhsyaf; Baiq. Rosiyda Dwi Astuti
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.6008

Abstract

This article aims to build a government performance management model in Mendana Raya Village. In this study, the researcher used agency theory, which in general this theory provides a disclosure. This research uses Mixed Method Research with data collection techniques in the form of interviews and questionnaires, all of which are processed using Analytical Network Process techniques with the help of Super Decicion software. The results showed that the internal business perspective became the first priority followed by the customer perspective which became the second priority, then growth and learning became the third priority and finally the financial perspective became the fourth priority. Each strategy contained in the four perspectives is interrelated and contributes to each other. The results of this strategic priority measurement are expected to be a reference for the Mendana Raya Village government in achieving its goals.
Whistleblowing Disclosure of the Banking Sector Lilik Handajani; Saipul Arni Muhsyaf; Ayudia Sokarina
Valid: Jurnal Ilmiah Vol 20 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i1.259

Abstract

The purpose of this study is to describe the disclosure of the whistleblowing system (WBS) in public banks listed on the Indonesia Stock Exchange. Content analysis is carried out on information related to the disclosure of the whistleblowing system in the 2018-2020 bank annual report. The banking sector has deployed a rising number of whistleblowing systems (WBS) over the past three years, from 2018 to 2020, according to the study's findings. Disclosure of the WBS Whistle in the banking sector can be classified into domains: bank commitments to the implementation of WBS, the mechanism for reporting violations and types of violations reported, protecting the whistleblower's confidentiality, and investigating and evaluating the effectiveness of the WBS. The results of this study imply that the Bank's whistleblowing system policy is a governance mechanism as an early warning signal to detect indications of violations, alleged ethical irregularities and fraud.
The Effectiveness of Corporate Governance and Whistleblowing System on Fraud Disclosure Lilik Handajani; Saipul Arni Muhsyaf; Ayudia Sokarina
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i01.p03

Abstract

There are increased corporate mechanisms for detecting fraud cases in financial institutions. This study aimed to investigate the impact of corporate governance and whistleblowing systems (WBS) on fraud disclosure. A multiple regression analysis was performed on 34 public banks listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The findings showed that the bank's corporate governance rating significantly and negatively affects the disclosure of fraud. This implies that a better corporate governance rating increases the bank's ability to detect fraud. However, the increased violations reported through WBS mechanism did not indicate fraud following the investigation. Another finding showed that the potential for fraud in government-owned and large banks increases due to political intervention and conflicts of interest in business policymaking. Therefore, this study has practical implications for implementing a WBS in fraud violations in the banking sector. Keywords: fraud, corporate governance, whistleblowing system policy
PENDAMPINGAN PENGELOLAAN USAHA PADA KELOMPOK USAHA BERSAMA (KUBE) "SOPOQ ANGEN" DESA PUSUK LESTARI, KEC.BATU LAYAR Susi Retna Cahyaningtyas; Saipul Arni Muhsyaf; Rahmi Sri Ramadhani; M. Ali Fikri; Zuhrotul Isnaini
Jurnal Abdimas Sangkabira Vol. 3 No. 2 (2023): Jurnal Abdimas Sangkabira, Juni 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v3i2.457

Abstract

KUBe “Sopoq Angen” merupakan salah satu KUBe yang baru terbentuk/didirikan di Desa Pusuk Lestari. KUBe ini belum memiliki bidang usaha. Anggota KUBe belum memiliki kemampuan yang memadai dalam mengelola usaha. Kegiatan pengabdian ini bertujuan untuk memberikan pendampingan pengelolaan usaha. Hal ini dilakukan dengan pendampingan pengolahan produk (dari bahan baku menjadi barang jadi yang siap dijual),  dan pemaparan materi tentang kewirausahaan, manajemen produksi dan pengelolaan keuangan.Hasil pendampingan ini  telah mengarahkan KUBe tersebut untuk fokus pada pengolahan biji melinjo menjadi emping melinjo sebagai pilihan bidang usaha.  Pertimbangan utamanya adalah bahan baku mudah diperoleh karena melimpahnya hasil melinjo di desa tersebut, dan belum diolah secara maksimal. Tim Pengabdian mendampingi para anggota KUBe untuk memproduksi biji melinjo menjadi emping yang siap dijual/dipasarkan. Tim pengabdian juga memberikan pelatihan tentang kewirausahaan, manajemen produksi dan pengelolaan keuangan. Hal ini diharapkan mampu  meningkatkan kompetensi anggota KUBe dalam mengelola usahanya. Pengelolaan usaha KUBe “Sopoq Angen”  bertujuan untuk memanfaatkan sumber daya alam yang dimiliki secara efektif, sehingga mampu meningkatkan pendapatan keluarga khususnya dan masyarakat pada umumnya serta kompetensi sumber daya manusia
Pengaruh Budaya Organisasi Terhadap Penerapan Balanced scorecard Hamdani Hamdani; Saipul Arni Muhsyaf; Siti Aisyah Hidayati
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 9 No. 2 (2023): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v9i2.358

Abstract

An organizational culture that supports change, innovation, collaboration, and a focus on results can strengthen BSC implementation. On the other hand, a culture that resists change, rigid hierarchies, or lacks respect for performance measurement can be barriers to implementing BSC effectively. This study aims to analyze the effect of human resources, information technology, management accounting systems on managerial performance with environmental uncertainty as moderating. The research population is all hotel in Mataram City as many as 133 hotel. The research sample was taken as many as 100 hotel. The data analysis method in this study is SEM-PLS with the help of the Smart PLS version 3.0 program.The results of the study state that partially, human resources, Information Technology has a positive effect on managerial performance and Management Accounting System does not have a positive effect on managerial performance. Then, environmental uncertainty strengthens the influence of Information Technology and Management Accounting Systems on the managerial performance of pharmacies. Furthermore, environmental uncertainty weakens the influence of Human Resources on the managerial performance of pharmacies. The implications of this research can theoretically improve and add new theories, practically as a guide in improving managerial performance and as a policy consideration for policymakers in issuing pharmacy regulations in Mataram City.
Co-Authors Adithya Bayu S Agus Septiawan Akram Animah Animah Apsasi, Melsa Ayudia Sokarina Baiq. Rosiyda Dwi Astuti Bayu Suryantara, Adhitya BS, R. Sapto Hendri Cahyaningtyas, Susi Retna Dwi Budi Santoso Elin Erlina Sasanti Fajri, Oisvira Maylani Hambali, Muhammad Soleh Hamdani Hamdani Husnaini, Wahidatul I Nyoman Nugraha Ardana Putra IDA RAHMAWATI Iman Waskito Iman Waskito Indriani, Annisa Ulfa Isnaini, Zuhrotul Isnawati Isnawati, ⁠Isnawati Juliana, Nadya Eka Lilik Handajani M. Ali Fikri M. Wisnu Pratommi Masaaki Aoki Muhammad Rijalul Hadi Nungki Kartikasari Prasidya, Tusta Citta Ihtisan Tri Rahmi Sri Ramadhani Ramadhani, Rahmi Sri Ramadhani, Rahmi Sri Riandi, Husfan Sapto Hendri BS Saputraji, Erwin Siti Aisyah Hidayati Siti Atikah Siti Atikah Suryani, Embun Suryantara, Adhitya Bayu Susi Retna Cahyaningtyas Uciawati, Uciawati Wahidatul Husnaini Whella Widhyasari Erpa Zuhrotul Isnaini