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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis 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 Jurnal Abdimas Sangkabira ARRUS Journal of Social Sciences and Humanities Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Jurnal Locus Penelitian dan Pengabdian Formosa Journal of Multidisciplinary Research (FJMR) 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 E-JURNAL AKUNTANSI

Animah Animah

Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia

Author-ID : 229112

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

Published : 83 Documents Claim Missing Document

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DETERMINAN DAN KONSEKUENSI KOMITMEN ORGANISASI Titiek Herwanti; A Animah
Jurnal Aplikasi Akuntansi Vol 1 No 2 (2017): Jurnal Aplikasi Akuntansi, April 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Tujuan penelitian ini adalahterciptanya budaya manajemen syariah, sosok pemimpin yang memiliki keahlian manajerial, dan adanya sistem reward untuk memotivasi karyawan, agar tercipta komitmen organisasi sehingga berimplikasi terhadap peningkatkan kinerja karyawan yang pada akhirnya meningkatkan kinerja perusahaan secara keseluruhan. Populasi penelitian ini adalah seluruh karyawandi KSPPS (Koperasi Simpan Pinjam Pembiayaan Syariah) di pulau Lombok (49 KSPPS) dengan metode judgment sampling.Variabel penelitian budaya manajemen syariah, gaya kepemimpinan, system reward, komitmen organisasi, dan kinerja karyawan. Alat analisis yang digunakan adalah Partial Least Square Hasil penelitian menunjukkan bahwa variable budaya manajemen syariah, gaya kepemimpinan, dan sistem reward berpengaruh terhadap komitmen organisasi dan kinerja karyawan. Variabel komitmen organisasi terbukti sebagai variabel intervening dari budaya manajemen syariah ke kinerja karyawan, tetapi tidak untuk gaya kepemimpinan dan sistem reward ke kinerja karyawan.Implikasi dari penelitian ini adalah manajemen pengelolaan di KSPPS sebaiknya di dalam memberikan pelayanan mempunyai nilai-nilai yang berbasis budaya manajemen syariah karena terbuktimemberikan pengaruh yang cukup besar agar karyawan berkomitmen terhadap pekerjaan sehingga menghasilkan kinerja karyawan yang diharapkan berdampakterhadap peningkatan kinerja perusahaan secara keseluruhan.

TUNNELING, DETERMINANT CORPORATE TURNAROUND Animah Animah
Jurnal Aplikasi Akuntansi Vol 2 No 1 (2017): Jurnal Aplikasi Akuntansi, Oktober 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

The objective of this study is to analyze the factors that affect corporate turnaround when a company experiencing financial distress. Idependent variables used in this research are severity company, company size, expenses retrenchment, CEO turnover and dependent variable corporate turnaround. The research sample consisted of 12 financial sector companies listed on the Indonesia Stock Exchange during 2008-2010. Data were collected by using purposive sampling method. The hypothesis testing based on multiple linear regression analysis. The result of date analysis indicated that the variableof severity company, company size, expenses retrenchmentand CEO turnover simultaneously affect the corporate turnaround. Partially, only variablecompany of size was found to have influence on corporate turnaround. Meanwhile, severity company, expenses retrenchment and CEO turnover were found to have on the corporate turnaround. R Square value shows that the no influence ability of the four independent variables in explaining the corporate turnaround success was 31.6% and the varians of corporate turnaround success 68.4% were explain by other factors that explain.

PENGARUH MEKANISME CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (Survei Pada Perusahaan Manufaktur yang terdaftar di BEI ) Animah Animah; Lukman Effendy; Alamsyah M. Thahir; Erna Widiastuty
Jurnal Aplikasi Akuntansi Vol 2 No 2 (2018): Jurnal Aplikasi Akuntansi, April 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

The purpose of this research is to examine the effect of corporate governance mechanisms, firm size of financial performance. The Population of this research is the company manufacturing in BEI. The sampling technique used is purposive sampling. The analytical tool used is using partial least square program. The independent variables in this research are corporate governance mechanism, firm size while the dependent variable is the performance of the financial. The result of the research shows that firm size influence to financial performance, while other variables such as corporate governance mechanisms have no effect negative to financial performance.

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN Animah Animah; Adhitya Bayu Suryantara; Widia Astuti
Jurnal Aplikasi Akuntansi Vol 5 No 1 (2020): Jurnal Aplikasi Akuntansi, Oktober 2020
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.v5i1.93

Laporan keuangan suatu perusahaan dapat menunjukkan kinerja sesungguhnya jika laporan keuangannya berkualitas. Penelitian ini bertujuan untuk mengetahui Pengaruh kompetensi sumberdaya manusia dan system informasi akuntansi terhadap kualitas laporan keuangan. Data dalam penelitian ini diperoleh dari kuesioner dengan responden karyawan bagian system informasi akuntansi di UMKM. Kebaruan penelitian ini menggunakan sampel UMKM yang berada di wilayah Lombok Barat dan sudah menggunakan system informasi dalam pengelolaan transaksi keuangan. Jumlah responden sebanyak 76 orang. Alat analisis yang digunakan adalah regresi berganda dengan menggunakan SPSS. Hasil penelitian menunjukkan bahwa kompetensi sumberdaya manusia tidak berpengaruh terhadap kualitas laporan keuangan, hal ini disebabkan karena masih rendahnya pemahaman SAK ETAP sumberdaya manusia yang dimiliki oleh UMKM, sehingga laporan keuangan yang dihasilkan masih diragukan relevansi dan keandalannya. Sedangkan system informasi akuntansi berpengaruh terhadap kualitas laporan keuangan.

PENGUNGKAPAN ANTI KORUPSI DAN KINERJA KEUANGAN PERUSAHAAN: STUDI KASUS PERUSAHAAN TERDAFTAR DI INDEKS SRI KEHATI Nina Karina Karim; A Animah; Elin Erlina Sasanti
Jurnal Riset Akuntansi Vol 15 No 2 (2016): Jurnal Riset Akuntansi, Desember 2016
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v15i2.5

Corruption within the corporation has become an important issue in the academic and public debate. The negative consequences caused by companies that engage in corruption are enormous, such as market distortion and incentives, resource allocation inefficiencies, as well as the increased of poverty and social inequality. Companies have the opportunity through a corporate responsibility (CSR) to prevent the problem of corruption. As important as labor, human and environmental rights, corruption mitigation is an important aspect in promoting CSR. CSR can be profitable in sales revenue and market share by improving the perception of ethical corporate customers. However, with the involvement of corruption, it can reduce the confidence of investors and the public against the company which may result in reduced financial performance. The purpose of this study is to determine empirically the correlation of anti-corruption disclosure reported by the companies listed in the Sri Kehati Index and FTSEGoods Bursa Malaysia Index on their financial performance, both the short and long term. The results showed that only the whistle blowing policies were fully disclosed by all companies in the sample of this study. The results also show that the disclosure of anti-corruption has significant influence on the company's profitability only in the long term for companies registered in Sri Kehati Indonesia index. As for the sample of companies registered in Malaysia FTSEGoods Index, the results showed that the disclosure of anti-corruption affect the company's financial performance both in the short term and in the long term. This implies that investors were responding to the anti corruption issues disclosed by the companies and companies should keep the disclosure practice in the future. Keywords: anti-corruption, corporate social responsibility, disclosure, financial performance.

Analisis Biaya Strategis Dengan Metode Activity Based Costing Pada UMKM Kerupuk Kulit Lombok Adhitya Bayu Suryantara; Animah Animah
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 5, No 1 (2021): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v5i1.3436

Activity-oriented cost analysis is crucial to determining the activities that provide added value and those that do not add value to the company. The results of this analysis can be the basis for company decisions in determining strategic steps that can provide a competitive advantage. This study aims to analyze the strategic costs of Pade Angen, a cowhide cracker company, using the activity- based costing (ABC) method. The method used is the descriptive method. The results of this study indicate that the cost of goods manufactured for the original variant is IDR 66,472 and the stick variant is IDR 65,798. The selling price of the company follows the market price of IDR 90,000 - IDR 95,000. Referring to the condition of similar companies and industries, the selling price can be maintained provided that the company needs to take strategic steps that can provide an advantage to become cost leadership, such as investing in assets and human resources in order to increase productivity and modernize the production process

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

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.

ANALISIS PENENTUAN HARGA POKOK PRODUKSI PADA USAHA KECIL MENENGAH SENTRA PENGRAJIN BAMBU PADA UKM WAHANA BAMBU WILLIS GUNUNG SARI LOMBOK BARAT Luh Nyoman Cinthya; Larasanty Larasanty; Animah Animah; Isnawati Isnawati
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 2 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v4i2.2657

The aim of this study was to determine (1) Calculation of the goods manufactured cost at SMEs, (2) Calculation of the goods manufactured cost based on full costing methods at SMEs ds manufactured cost supposed to be based on activity based costing system at SMEs,(3) Calculation of the goo and (4) Comparison of the goods manufactured cost based on SMEs calculation, full costing methods, and activity based costing system. This was a case study research at “Wahana Bambu Wilis” located in Dasan Bara Hamlet, Taman Sari Village. The study results showed that the goods production cost per unit based on SMEs calculation was IDR 4,043,000 for bamboo berugak, IDR 683,226 for chair, IDR 300,246 for lazy cots, IDR 238,040 for shelves, and IDR 125,500 for bedek. Based on full costing methods, the calculation results was IDR 4,047,473 for bamboo berugak, IDR 699,165 for chair, IDR 316,271 for lazy cots, IDR 253,979 for shelves, and IDR 142,552 for bedek. Whereas with activity based costing system calculation cost of goods manufactured per unit was IDR 4,103,175 for bamboo berugak, IDR 709,598 for chair, IDR 302,759 for lazy cots, IDR 200,132 for shelves, and IDR 117,716 for bedek. The cost of goods manufactured calculated by SMEs was lower than the full costing methods. When compared with the activity based costing, there was an undercosting for SMEs, whereas the cost of goods manufactured was lower than activity based costing for bamboo berugak, chair and lazy cots with cost difference amounting IDR 60,175; IDR 26,372 and IDR 2,513. Cost of goods manufactured for shelves and bedek based on SMEs calculation was higher than activity based costing system that results on overcosting with cost difference amounting IDR 37,908 and IDR 7,784.

PENGARUH PROFIT MARGIN, INVESTMENT TURNOVER, EQUITY MULTIPLIER TERHADAP RETURN ON EQUITY Animah Animah; Elin Erlina Sasanti; Nina Karina
Jurnal Telaah dan Riset Akuntansi Vol 2, No 2 (2009): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (616.141 KB)

The title of this research is The Influence of Profit Margin, Investment Turnover, Equity Multiplier toward the Return on Equity of Bank Pembangunan Daerah (BPD) in all over of Indonesia from the year of 2002 to 2006. The objectives of this research are 1) Is there any significant influence among profit margin, investment turnover, and equity multiplier simultaneously toward the return on equity at BPD all over Indonesia in the range of year of 2002-2006. 2) Is there any significant influence among profit margin, investment turnover, and equity multiplier partially toward the return on equity at BPD all over Indonesia in the range of year of 2002 to 2006.The sampling technique used in this research was purposive sampling with judgment and the sampling obtained by using this technique were 16 BPDs. The data analysis method used in this research was the multiple linear regressions.The analysis results showed that there were significant influence simultaneously (89,6%) and partially (less than 0.05%) for all the variables toward the return on equity.Keyword : Profit Margin, Investment Turnover, Equity Multiplier and Return on Equity

Pelaksanaan dan Penatausahaan Pengelolaan Keuangan Daerah Pada Sekretariat Daerah Kota Mataram Fitria Wahida; Animah Animah; Lalu Takdir Jumaidi
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 6 Nomor 1 Tahun 2022
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v6i1.5265

Regional Financial Management includes the implementation and administration of bookkeeping as well as the accountability of the expenditure treasurer. This study was conducted to analyze: 1) Conformity of the Implementation and Administration of Expenditure Treasurer Bookkeeping in the General Section of the Regional Secretariat of Mataram City with Regional Financial Management and Minister of Home Affairs Regulation Number 77 of 2020, 2) Conformity of Implementation and Administration of Expenditure Treasurer Accountability in the General Section of the City Regional Secretariat Mataram with Regional Financial Management and Minister of Home Affairs Regulation Number 77 of 2020. The type of research used is qualitative with a descriptive approach. The method of data collection is done by interview, observation, and documentation to obtain primary and secondary data. The results showed that the implementation and administration of regional financial management at the Regional Secretariat of Mataram City, especially related to bookkeeping and the accountability of the expenditure treasurer was not fully in accordance with the Regulation of the Minister of Home Affairs Number 77 of 2020. The discrepancy lies in the implementation of the accountability report on the use of UP and TU by the expenditure treasurer and the submission of administrative and functional responsibilities. This discrepancy is caused by several factors, namely system changes, lack of socialization, late decision making, and human error.

Co-Authors Abdurrahman, Rio Adhitya Bayu Suryantara Aditya Bayu Suryantara Adrianda Anwar Agusdin Akram, Akram Alamsyah M. Thahir Amita, Amita Andika Noviawan, Lalu Angelia, Fera Anggini, Shafrila Anuggrah, Anggun Aptasari, Fety Widianti ardani, cening Ari Sita Nastiti Arik Susbiyani Astuti , Widia Ayu Puspitasari Azhari, Ferawati Baiq Umayatul, Baiq Umayatul Fasihah Baiq, Krisnina Maharani Putri Bambang Bambang Bambang Bambang Cinthya, Luh Nyoman D Tialurra Della Nabilla D. Tialurra Della Nabila Devie Octariani Devie Octariani Devy Ervina Indriastuti 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 Fadhilah, Faiz Fidianatun Fidianatun Fikri, M Ali Fitria Wahida Gina Dwi Septariani Azhar Haeniah Haeniah Haptari, Rapita 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 Jayawarsa, A.A. Ketut Johanul Arifin Jumaidi, L. Takdir Jumaidi, Lalu Takdir Jumaidi, Lalu Takdir Khaerul Umam, Khaerul Khaerul Watoni 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 Made Suarni Maharani Maharani, Maharani Muftiadi, Muhammad Rizza 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 Prabu Wahyuaji Qamara Santoso Prayitno Basuki, Prayitno Purba, Kartika Silvia Putra, I Gede Arse Dana Putri Dinda Gunawan Putri, Audiska Marshanda Retno Putu Ayu Puji Laksmi Dewi Raehanun Raehanun Rahayu, Nila Rakhmawati, Intan Ria Mawaddah Rini Ridhawati Risviani, Eman Robika, Robika Robith Hudaya Rr. Sri Pancawati Martiningsih Saipul Arni Muhsyaf Siti Fathana Suhaedi, Wirawan suparlan Suryantara, Adhitya Bayu Suryantara, Adhitya Bayu Susbiyani, Arik Syah Rasad, Syah Thahir, Alamsyah M. Titiek Herwanti TITIEK HERWANTI, TITIEK Vini Arsih Wahyu Adi Wawan Hamdani Widia Astuti Widia Astuti Wirawan Wirawan Suhaedi YUSLI MARIADI Yusli Mariadi Yusli Mariadi Yusnirmala Dewi, Resty

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