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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Infestasi 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 Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Riset Akuntansi dan Keuangan Indonesia Journal of Authentic Research Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi International Journal of Business and Quality Research E-JURNAL AKUNTANSI Global Review of Tourism and Social Sciences E-Jurnal Akuntansi
Saipul Arni Muhsyaf
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences 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 tatakelola Badan Usaha Milik Desa Maju bersama Pusuk Lestari kabupaten Lombok Barat Atikah, Siti; Muhsyaf, Saipul Arni; Cahyaningtyas, Susi Retna; Ramadhani, Rahmi Sri
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 1 (2024): March
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i1.21744

Abstract

AbstrakBadan Usaha Milik Desa “Maju Bersama Desa Pusuk Lestari” (selanjutnya disebut BUMDesa MBDPL) dalam lima tahun terakhir mengalami hambatan dalam pelaksanaan kegiatan operasionalnya. Salah satu faktor hambatan diduga ketiadaan dokumen tatakelola keuangannya. Kegiatan pengabdian ini bertujuan untuk mendampingi BUMDesa MBDPL dalam menyusun kebijakan maupun peraturan dalam tatakelola keuangan BUMDesa. Tersedianya dokumen-dokumen tersebut diharapkan dapat meningkatkan transparansi dan akuntabilitas BUMDesa di masa yang akan datang.  Metode pengumpulan data yang digunakan adalah (a) diskusi atau wawancara; (b) Penyusunan dokumen kebijakan. Kegiatan dilaksanakan pada tanggal 7 Juli dan 8 September 2022.  Berdasarkan hasil diskusi,  tim merancang  Anggaran Dasar dan Anggaran Rumah Tangga sebagai bahan dasar merancang pedoman operasional baku untuk tugas pokok dan fungsi pengelola dan karyawan BUMDesa, pedoman kebijakan akuntansi dan bagan akun untuk penyusunan laporan keuangan. Rancangan dokumen tatakelola ini diharapkan dapat dimanfaatkan untuk pelaksanaan operasional layanan BUMDesa di periode berikutnya. Kegiatan ini bermanfaat dalam meningkatkan tatakelola dan layanan BUMDesa di periode berikutnya. Kata kunci: kebijakan akuntansi; tata kelola; bagan akun; Badan Usaha Milik Desa. AbstractThe Village-Owned enterprise "Maju Bersama Desa Pusuk Lestari" (also known as BUMDesa MBDPL) is undergoing a restructuring process to encourage progress and independence. The organization has had some ups and downs in its operational activities. Therefore, to assist BUMDesa MBDPL in formulating policies and regulations for financial management, this service activity aims to provide policy documents. These documents are essential to ensure transparency and accountability in BUMDesa's financial management in the future. The team collected data by conducting discussions, interviews, and preparing policy documents on July 7 and September 8, 2022. Based on the results of the discussions, the team developed standard operational guidelines for internal control procedures. These guidelines are intended to assist BUMDesa managers and employees with their tasks and functions and provide accounting policy guidelines and charts of accounts to prepare financial reports. The draft governance document produced in this activity can be used to implement BUMDesa services in the future. Keywords: accounting policy; chart of accounts; corporate governance; village-owned enterprises.
Government Accounting Standards Compliance on Financial Reporting Quality in Regional Public Service Agencies Yasifa, Nurisnaini; Muhsyaf, Saipul Arni
InFestasi Vol 21, No 2 (2025): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v21i2.32094

Abstract

This study examines the effect of compliance with Government Regulation (PP) No. 71 0f 2010 on the financial reporting quality of Regional Public Service Agencies (BLUD) in health centers and hospitals in Bima Regency. The research employs a quantitative explanatory approach, using purposive sampling to survey 88 BLUD employees involved in financial reporting. We analyzed the data using simple linear regression via SPSS 23. Compliance with Government Regulation (PP) No. 71 of 2010 significantly positively influences financial reporting quality, explaining 63.9% of its variance. Transparency was identified as an aspect needing improvement. This study provides empirical evidence from an under-researched Eastern Indonesian context, bridging the gap between institutional theory and public sector accounting practices. It uniquely combines implementing accrual-based accounting reforms.  BLUD should enhance transparency and conduct regular internal evaluations to ensure consistent compliance. Policymakers can use these findings to strengthen regulatory frameworks for public sector accountability. Future studies should incorporate additional variables like human resource competence and information technology to explain the remaining 36.1% variance in financial reporting quality.
PELATIHAN PEMBUKUAN BAGI BUM DESA DI KABUPATEN LOMBOK UTARA DALAM RANGKA MENCAPAI SDGs KETAHANAN PANGAN M. Ali Fikri; Intan Rakhmawati; Siti Atikah; Elin Erlina Sasanti; Saipul Arni Muhsyaf
Jurnal Abdimas Sangkabira Vol. 6 No. 2 (2026): Jurnal Abdimas Sangkabira, Juni 2026
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.v6i2.3106

Abstract

BUM Desa merupakan badan usaha yang memperoleh pendanaan dari pemerintah desa. Dalam rangka pertanggungjawabannya, BUM Desa harus membuat laporan keuangan. Salah satu bidang usaha yang dijalankan BUM Desa yaitu peternakan ayam potong dan ayam petelur, dalam rangka mencapai Sustainable Development Goals (SDG’s) poin kedua, yaitu Ketahanan Pangan. Peternak yang diberikan pelatihan yaitu peternak baru, dan peternak dengan usaha yang sudah berjalan cukup lama. Kendalanya, laporan keuangan yang dibuat baru Laporan Arus Kas ataupun laporan keuangan yang belum sesuai format PSAK 69, PSAK 241, dan PMK Nomor 85 Tahun 2025. Kegiatan pelatihan telah dilakukan oleh Tim Pengabdian Fakultas Ekonomi dan Bisnis Universitas Mataram, bekerjasama dengan UPTD DP2KB PMD Kabupaten Lombok Utara. Kegiatan dilaksanakan bagi pengurus 20 BUM Desa. Hasilnya, ,melalui kegiatan ini, pemahaman pengurus BUM Desa, baik peternak ayam potong maupun ayam petelur yang telah meningkat, sehingga dapat menyajikan aset biologis sesuai perkembangan ayam yang diternakkan, dalam laporan keuangan. Tidak hanya itu, diharapkan pengurus BUM Desa dapat menyajikan Laporan Laba Rugi dan Laporan Arus Kas, sesuai standar yang berlaku.
An Integrated Framework for Measuring Public Sector Performance at the Village Level: Insights from the Balanced Scorecard and AHP Saipul Arni Muhsyaf; Adhitya Bayu Suryantara; ⁠Isnawati Isnawati; Husfan Riandi
Global Review of Tourism and Social Sciences Vol. 2 No. 1 (2025): Global Review of Tourism and Social Sciences
Publisher : Yayasan Ghalih Pelopor Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53893/grtss.v2i1.431

Abstract

Measuing the performance of village governments in Indonesia remains a key challenge in ensuring accountable, effective, and citizen-oriented governance. This study aims to develop a contextual performance measurement model for Desa Teros in East Lombok by integrating the Balanced Scorecard (BSC) framework with the Analytical Hierarchy Process (AHP). The model incorporates four strategic perspectives, financial, customer (citizen), internal business processes, and learning and growth tailored to the village government context. Data were collected through interviews and structured questionnaires distributed to key stakeholders, including village officials and supervisory board members. AHP was employed to prioritize performance indicators across the BSC dimensions. Results indicate that the customer perspective holds the highest priority (weight: 0.463), highlighting the centrality of citizen satisfaction and public service quality in village-level performance. This is followed by the financial perspective (0.263), internal business processes (0.170), and learning and growth (0.104). The study contributes both theoretically and practically by presenting a strategic performance model specifically designed for rural governance, offering an adaptable framework for other villages with similar characteristics. The integrated BSC-AHP approach also supports data-driven decision-making and promotes transparency and participatory development planning at the grassroots level.
The Role of the Internal Control System for Receivables During Covid 19: Case Study of Using the Mospay Application Agus Septiawan; Saipul Arni Muhsyaf; Embun Suryani
E-Jurnal Akuntansi Vol. 34 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i01.p17

Abstract

This research aims to analyze the internal control system for receivables during Covid 19 using the COSO approach. The data collection method uses the case study method and the data collection technique uses triangulation techniques, data analysis uses the Mile and Huberman models. Based on the research results, the role of the internal control system for receivables during the Covid-19 period using the mospay application at PT Enseval Putera Megatrding, Tbk, Mataram branch was overall good. The implications of this research include: Reducing the intensity of salesman and collector visits so that it can reduce the spread of Covid 19, reducing lapping by salesmen or collectors, reducing repayment errors by the finance staff team and reducing outstanding accounts, implementing SOP-DBS-DEV- 003 which relates to mospay payment procedures by customers so that compliance theory can be applied to this research, and improve management decision making for outlets that make purchases.
Akutansi Dan Manajemen Keuangan Pada Organisasi Berbasis Islam: Studi Kasus Pada Beberapa Pondok Pesantren Di Kabupaten Lombok Utara - NTB Saipul Arni Muhsyaf; R. Sapto Hendri BS; Iman Waskito
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 7 No 1 (2021): JURNAL ILMIAH Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v7i1.197

Abstract

Religion-based organizations are expected to be the best examples of organizations that are rich in core values ??such as integrity, professionalism, partnership and stewardship. Unfortunately, religious-based organizations such as pondok pesantren are more focused on social service issues so they do not have a control mechanism to protect the pesantren's resources and continuously provide information to their stakeholders regarding the organization's financial status and fundraising efforts. This study aims to assess the practice of financial management in Islamic boarding schools (pondok pesantren) in North Lombok Regency. The research results reveal, among others (1) the financial reports used by the boarding school unit are only limited to cash books, (2) the boarding school is challenged to provide/prepare proficient accounting personnel in the boarding school financial management work unit, (3) It is important for the leadership to manage the resources of this boarding schools, (4) periodic comparisons between planned and actual budgeting are in a weak position in Islamic boarding schools, (5) Some Islamic boarding schools have strong experience and others still need development, (6) although the majority of Islamic boarding schools conduct external audits, there are several Islamic boarding schools that have not accommodated the audit mechanism.
Penentuan Harga Normatif pada Kegiatan Operasional Pihak Ketiga Cleaning Service di Uptd Blud RSUD Kabupaten X Elin Erlina Sasanti; I Nyoman Nugraha Ardana Putra; Saipul Arni Muhsyaf; Animah Animah
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 2 (2022): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v8i2.424

Abstract

UPTD BLUD RSUD Regency X is one of the UPTDs that has been in the form of a Regional Public Service Agency (BLUD) where some of its operational activities use the services of third parties. One of the operational activities that use third parties is cleaning service (CS) whereas, with the end of the hospital's work contract with the previous third party, there is a need for comprehensive analysis and calculation to assess the feasibility of the price of providing services offered by third parties, especially before the contract took place and signing of a new employment contract completed. This research is carried out using applied research. Using economic analysis, this research focuses on providing recommendations on normative prices that are feasible to be applied in the procurement of cleaning services. Based on data analysis from the results of experiments and field observations, three alternative cost results were obtained as a basis for determining the amount of contract value to third parties related to cleaning services. The difference between these three alternative costs lies in the amount of labor required so that it has an impact on the number of costs that will be incurred per month. This study recommends optimizing the number of workers and providing Standard Operating Procedures (SOPs) for the suitability of specifications and the use of tools and materials in order to achieve operational cost efficiency for UPTD BLUD RSUD Regency X.
RELEVANSI NILAI SUSTAINABILITY REPORTING: BUKTI EMPIRIS INDONESIA Susi Retna Cahyaningtyas; Saipul Arni Muhsyaf; Rahmi Sri Ramadhani; Zuhrotul Isnaini
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 9 No 1 (2023): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v9i1.488

Abstract

This study empirically examines the value relevance of sustainability reporting (SR) in explaining the market value of the firm. The sample of this study is all non-bank companies and financial institutions that go public on the Indonesia Stock Exchange which disclose sustainability reporting for the period 2010 - 2020. Based on these conditions, 590 observations were obtained. Hypothesis testing using SPSS. If the SR*EPS (Earning Per Share) interaction and the SR*BVPS (Book Value Per Share) interaction are significantly positive on the market value, then SR has a value relevance in explaining the company's market value. The results show that SR reduces value relevance. This result indirectly proves that the company's financial information can still be used as a basis for decision-making by investors.
Dampak Krisis Ekonomi Terhadap Kinerja Sektor Perbankan- Analisis Perbandingan Bank Konvensional dan Syariah di Negara-Negara OKI Saipul Arni Muhsyaf
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 10 No 2 (2024): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v10i2.646

Abstract

Penguatan Literasi Keuangan dan Manajemen Resiko untuk Ketahanan Ekonomi Perempuan Animah Animah; Saipul Arni Muhsyaf; Biana Adha Inapty; Nur Indah Haazimah Afilah
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 6, No 4 (2026): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v6i4.3197

Abstract

ABSTRACTLimited financial literacy and inadequate understanding of risk management remain significant challenges for women in managing household and business finances, potentially affecting household economic resilience. This community service program focused on strengthening financial literacy and risk management to enhance women's capacity to make sound financial decisions. The program aimed to improve participants' knowledge, skills, and awareness regarding financial planning, budgeting, financial record-keeping, debt management, savings, and the identification and mitigation of financial risks. A participatory approach was employed through educational sessions, training, interactive discussions, case studies, and practical exercises on budgeting and simple financial bookkeeping. The program evaluation was conducted through participant observation and a comparison of participants' understanding before and after the activities. The results indicated an improvement in participants' understanding of financial literacy and risk management principles, enhanced ability to prepare financial plans, and increased awareness of the importance of managing financial risks to maintain household economic stability. This community service program is expected to contribute to strengthening women's economic resilience, enabling them to respond more effectively to economic challenges in a sustainable manner. ABSTRAKRendahnya tingkat literasi keuangan dan terbatasnya pemahaman mengenai manajemen risiko masih menjadi tantangan yang dihadapi perempuan dalam mengelola keuangan keluarga maupun usaha, sehingga berpotensi memengaruhi ketahanan ekonomi rumah tangga. Pengabdian kepada masyarakat ini berfokus pada penguatan literasi keuangan dan manajemen risiko sebagai upaya meningkatkan kapasitas perempuan dalam mengambil keputusan keuangan yang tepat. Tujuan kegiatan ini adalah meningkatkan pengetahuan, keterampilan, dan kesadaran peserta mengenai pengelolaan keuangan, penyusunan anggaran, pencatatan keuangan, pengelolaan utang, tabungan, serta identifikasi dan mitigasi risiko keuangan. Metode yang digunakan adalah pendekatan partisipatif melalui penyuluhan, pelatihan, diskusi interaktif, studi kasus, dan praktik penyusunan anggaran serta pencatatan keuangan sederhana. Evaluasi dilakukan melalui observasi partisipasi peserta serta perbandingan tingkat pemahaman sebelum dan sesudah kegiatan. Hasil pengabdian menunjukkan adanya peningkatan pemahaman peserta mengenai prinsip-prinsip literasi keuangan dan manajemen risiko, meningkatnya kemampuan dalam menyusun perencanaan keuangan, serta tumbuhnya kesadaran akan pentingnya pengelolaan risiko untuk menjaga stabilitas ekonomi keluarga. Kegiatan ini diharapkan dapat menjadi langkah awal dalam memperkuat ketahanan ekonomi perempuan sehingga mampu menghadapi berbagai tantangan ekonomi secara lebih mandiri dan berkelanjutan.
Co-Authors Adithya Bayu S Agus Septiawan Agus Septiawan Akram Animah Animah Apsasi, Melsa Ayudia Sokarina Baiq. Rosiyda Dwi Astuti Bayu Suryantara, Adhitya Biana Adha Inapty, Biana Adha BS, R. Sapto Hendri Cahyaningtyas, Susi Retna Dwi Budi Santoso Elin Erlina Sasanti Embun Suryani Fajri, Oisvira Maylani Hambali, Muhammad Soleh Hamdani Hamdani Husfan Riandi Husnaini, Wahidatul I Nyoman Nugraha Ardana Putra IDA RAHMAWATI Iman Waskito Iman Waskito Indriani, Annisa Ulfa Isnaini, Zuhrotul Isnawati Juliana, Nadya Eka Lilik Handajani M. Ali Fikri M. Wisnu Pratommi Masaaki Aoki Muhammad Rijalul Hadi Nungki Kartikasari Nur Indah Haazimah Afilah Prasidya, Tusta Citta Ihtisan Tri R. Sapto Hendri BS Rakhmawati, Intan Ramadhani, Rahmi Sri Ramadhani, Rahmi Sri Sapto Hendri BS Saputraji, Erwin Siti Aisyah Hidayati Siti Atikah Siti Atikah Siti Atikah Suryani, Embun Suryantara, Adhitya Bayu Uciawati, Uciawati Wahidatul Husnaini Whella Widhyasari Erpa Yasifa, Nurisnaini Zuhrotul Isnaini ⁠Isnawati Isnawati