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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Telaah dan Riset Akuntansi Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Kebijakan dan Administrasi Publik Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan GANEC SWARA Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ilmiah Tata Sejuta STIA Mataram ACCOUNTHIK : Journal of Accounting and Finance Valid Jurnal Ilmiah JIAI (Jurnal Ilmiah Akuntansi Indonesia) Journal of Tropical Marine Science Akbis: Media Riset Akuntansi dan Bisnis Jurnal Pengabdian Masyarakat Bumi Raflesia Al-Mal:Jurnal Akuntansi dan Keuangan Islam Indonesia Berdaya Jurnal Abdimas Sangkabira ARRUS Journal of Social Sciences and Humanities Nekton Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Jurnal Locus Penelitian dan Pengabdian Jurnal Ilmu Sosial dan Humaniora Jurnal Pengabdian Pada Masyarakat Guna Sewaka Buletin SWIMP National Multidisciplinary Sciences JKAP (Jurnal Kebijakan dan Administrasi Publik) Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi E-Amal: Jurnal Pengabdian Kepada Masyarakat eJEBA
Animah Animah
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
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Journal : Valid Jurnal Ilmiah

 1 
Efektivitas Penerapan Sistem Informasi Manajemen Daerah (SIMDA) untuk Pengelolaan Keuangan Putu Ayu Puji Laksmi Dewi; Animah Animah; Yusli Mariadi
Valid: Jurnal Ilmiah Vol 19 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v19i1.195

Abstract

The effectiveness of SIMDA implementation is the result of the extent to which a public sector organization can produce financial reports in accordance with predetermined criteria and in order to assist information technology-based financial management. The purpose of this research to analyze the effectiveness of the implementation of SIMDA in the regional secretary of Mataram City, especially the general section. The research method used in this research is descriptive qualitative with a phenomenological approach. Data collection techniques are in the form of library research and observation consisting of indepth interviews and documentation. The result of this research indicate that the implementation of SIMDA at the City of Mataram, especially the general section has been running effectively. This can be seen from the employees who have understood the meaning of SIMDA, the success of the program, the success of the target, the satisfaction of using SIMDA, and the suitability of the results. Other factors owned by the regional secretary of Mataram City also support the effective implementation of SIMDA such as communication, resources, disposition, and bureaucratic structure.
Kecenderungan Kecurangan Pada BUMDes “Semangat Pemuda” Desa Giri Sasak Kecamatan Kuripan Kabpaten Lombok Barat Fidianatun Fidianatun; Animah Animah; Yusli Mariadi
Valid: Jurnal Ilmiah Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i2.289

Abstract

The tendency of accounting fraud in terms of the system that occurs in BUMDes Semangat Pemuda in Giri Sasak village is caused by perpetrators misusing the information system used in BUMDes. Tendency of fraud is carried out by falsifying the number of transactions that are input into the system because the internal control system implemented at BUMDes Semangat Pemuda is not implemented properly.This study aims to reveal the form of accounting fraud in terms of the system using the Opportunity factor based on the Fraud Triagle Theory that occurs in BUMDes Semangat Pemuda. The method used in this research is descriptive with a qualitative approach. Data collection techniques using observation, interviews, and documentation. The results showed that the weak of BUMDe’s internal control system presented many loopholes fraud tendencies, including lack of proof of transactions, poor financial records, no separation of cash receipts and recording, not carrying out stock opname. Therefore, effective internal control will be very helpful in minimizing fraud and losses that occur.
Kecenderungan Kecurangan Pada BUMDes “Semangat Pemuda” Desa Giri Sasak Kecamatan Kuripan Kabpaten Lombok Barat Fidianatun Fidianatun; Animah Animah; Yusli Mariadi
Valid: Jurnal Ilmiah Vol. 20 No. 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i2.289

Abstract

The tendency of accounting fraud in terms of the system that occurs in BUMDes Semangat Pemuda in Giri Sasak village is caused by perpetrators misusing the information system used in BUMDes. Tendency of fraud is carried out by falsifying the number of transactions that are input into the system because the internal control system implemented at BUMDes Semangat Pemuda is not implemented properly.This study aims to reveal the form of accounting fraud in terms of the system using the Opportunity factor based on the Fraud Triagle Theory that occurs in BUMDes Semangat Pemuda. The method used in this research is descriptive with a qualitative approach. Data collection techniques using observation, interviews, and documentation. The results showed that the weak of BUMDe’s internal control system presented many loopholes fraud tendencies, including lack of proof of transactions, poor financial records, no separation of cash receipts and recording, not carrying out stock opname. Therefore, effective internal control will be very helpful in minimizing fraud and losses that occur.
Penerapan Target Costing untuk Efisiensi Biaya Produksi Ayam Kampung: (Studi Kasus Pada Peternakan Bersahabat) Putra, I Gede Arse Dana; Animah, Animah; Suryantara, Adhitya Bayu
Valid: Jurnal Ilmiah Vol. 21 No. 1 (2023): Valid Jurnal Ilmiah - Edisi Juli-Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v21i1.311

Abstract

Penelitian ini bertujuan mendukung perusahaan dalam menerapkan metode target costing dan mengevaluasi tingkat keberhasilan penggunaan metode ini untuk mengoptimalkan biaya produksi. Metode target costing dianggap efektif dalam mengurangi atau meningkatkan biaya produk dengan mengevaluasi nilai produk secara alternatif (value planning) untuk menjaga kepuasan pelanggan. Melalui restrukturisasi biaya yang ada, perusahaan dapat mencapai laba maksimal dari harga jual per unit produknya, sambil menghemat biaya sebelum produk menjadi jadi. Studi ini menunjukkan bahwa target costing merupakan alternatif layak yang memberikan hasil positif dalam memaksimalkan keuntungan perusahaan dengan mengurangi biaya produksi selama proses pembuatan produk.
Co-Authors Abdurrahman, Rio Abdussalam, M Ilham Adhitya Bayu Suryantara Adibrata, Sudirman Aditya Bayu Suryantara Adrianda Anwar Adriyansyah, Nico Agusdin Ahyar, Muhammad Akbar, Arham Hafidh Akram, Akram Alamsyah M. Thahir Aldia, Dia Alqodri, Muhammad Faris Amita, Amita Andika Noviawan, Lalu Angelia, Fera Anggini, Shafrila Anggraini, Nadilla Anuggrah, Anggun Anwar, Adrianda Aptasari, Fety Widianti ardani, cening Ari Sita Nastiti Arik Susbiyani Astuti , Widia Aulia Aulia Ayu Puspitasari, Ayu Azhari, Ferawati Baiq Umayatul, Baiq Umayatul Fasihah Baiq, Krisnina Maharani Putri Bambang Bambang Bambang Bambang Cinthya, Luh Nyoman Citra Ayu, Citra D Tialurra Della Nabilla D. Tialurra Della Nabila Dedi Dedi Devie Octariani Devie Octariani Devy Ervina Indriastuti Efendi, Muhammad Ichsan Elfah Harsu Junita Elin Elin Erlina Sasanti Elin Erlina Sasanti Ely Windarti Hastuti, Ely Windarti Emillia, Emillia Endar Pituringsih Epa Pradila Erlin Erlina Sasanti erlina sasanti, elin ERNA WIDIASTUTY Evitulistiono, Rizki Fadhilah, Faiz Febrianto Febrianto, Febrianto Ferizal, Jemi Fidianatun Fidianatun Fikri, M Ali Fitria Wahida Gina Dwi Septariani Azhar Gunawan, Robi Haeniah Haeniah Hafizah, Adisti Haptari, Rapita Harmaen, Ade Henri Henri, Henri Hermanto Hermanto I Gede Kusmayana Surya Aditya I Gusti Agung Arista Pradnyani, I Gusti Agung Arista I Nyoman Nugraha Ardana Putra I Wayan Januartha Ida Najati Ida Najati Isnawati Isnawati Isnawati, Isnawati Iwan Kusuma Negara Jayawarsa, A.A. Ketut Jesiska, Adella Johanul Arifin Jumaidi, L. Takdir Jumaidi, Lalu Takdir Jumaidi, Lalu Takdir Khaerul Umam, Khaerul Khaerul Watoni Komarullah, Umam Lalu Muhamad Yafi Satria Wardana Lalu Takdir Jumaidi Lalu Takdir Jumaidi Larasanty Larasanty Larasanty, Larasanty Lia Susanti Luh Nyoman Cinthya Lukman Effendy Lukman Effendy, Lukman M. Yogi Riyantama Isjoni Made Suarni Maharani Maharani, Maharani Maharani, Nabila Putri Maulana, Eka Muftiadi, Muhammad Rizza MUHAMMAD MAHATIR Muhdin Muhdin, Muhdin Mujahidi, Khairul Nabila, D. Tialurra Della Nabila, D.Tialurra Della Nabila, Dende Tialurra Della Ni Made Deviarini Putri Nina Karina Nina Karina Karim Nugraha, Lusi Shinta Nungki Karatikasari Nungki Kartikasari Nurabiah Octariani, Devie OKTAVINI, RAHAYU WANDA Okto Supratman Osi Kusumawati Osi Kusumawati Kusumawati Pamungkas, Aditya Paradisa Sukma Prabu Wahyuaji Qamara Santoso Pratiwi, Anggelia Nurtasbita Prayitno Basuki, Prayitno Purba, Kartika Silvia Purnamasari, Ariska Putra, I Gede Arse Dana Putri Dinda Gunawan Putri, Audiska Marshanda Retno Putu Ayu Puji Laksmi Dewi Raehanun, Raehanun Rahayu, Nila Rakhmawati, Intan Ramdani, Hendi Rani, Indah Septia Ria Mawaddah Rini Ridhawati Risviani, Eman Robika, Robika Robith Hudaya Rr. Sri Pancawati Martiningsih Saipul Arni Muhsyaf Sandri, Sandri Sapriyadi, Wandi Siti Fathana Sofyan Sofyan Suhaedi, Wirawan suparlan Suryantara, Adhitya Bayu Suryantara, Adhitya Bayu Susbiyani, Arik Syah Rasad, Syah Thahir, Alamsyah M. Titiek Herwanti TITIEK HERWANTI, TITIEK Wahyu Adi Wahyu Adi Wawan Hamdani Widia Astuti Widia Astuti Wirawan Wirawan Suhaedi YUSLI MARIADI Yusli Mariadi Yusli Mariadi Yusnirmala Dewi, Resty