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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

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ANALISIS PENENTUAN HARGA POKOK KAMAR HOTEL MENGGUNAKAN METODE ACTIVITY BASED COSTING I Gede Kusmayana Surya Aditya; Animah Animah; Isnawati Isnawati
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 4 NOMOR 2 TAHUN 2020
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v4i2.2785

Persaingan yang ketat dalam industri pariwiata menuntut setiap hotel dapat memberikan layanan dan fasilitas terbaik dengan harga jual yang rendah. Metode Activity Based Costing (ABC) sangat efektif dalam penentuan harga jual, dikarenakan ABC merupakan sebuah metode pembebanan biaya yang menelurusi jumlah konsumsi biaya secara keseluruhan dengan mengeliminasi biaya yang tidak bernilai tambah, sehingga metode ABC menghasilkan harga pokok kamar yang akurat. Tujuan penelitian ini adalah untuk membandingkan harga pokok kamar yang digunakan oleh pihak hotel dengan metode ABC pada hotel X. Penelitian ini juga bertujuan melihat apakah harga jual kamar mampu menutupi harga pokok kamar menggunakan metode ABC. Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Perhitungan harga pokok kamar menggunakan ABC menghasilkan harga pokok kamar yang lebih rendah, hal ini disebabkan oleh pembagian biaya tingkat fasilitas secara harian. Melalui perhitungan ABC, harga jual kamar dapat menutupi harga pokok kamar berdasarkan ABC.

Analisis Kinerja Keuangan Badan Perencanaan Pembangunan Daerah Kota Mataram Tahun 2017-2020 Elfah Harsu Junita; Animah Animah; Yusli Mariadi
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.v6i1.5236

Tujuan dari penelitian ini yaitu untuk menganalisis kinerja keuangan pada Badan Perencanaan Pembangunan Daerah Kota Mataram tahun 2017-2020. Tolak ukur dalam kinerja keuangan dihitung dengan menggunakan analisis keserasian belanja, pertumbuhan belanja, efektivitas, efisiensi, dan varians belanja daerah. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui cara dokumentasi. Hasil penelitian menunjukkan bahwa Bappeda Kota Mataram selama 4 tahun anggaran di lihat dari indikator keserasian belanja dinilai baik. Pertumbuhan belanja pada Bappeda Kota Mataram dinilai mengalami penurunan negatif karena rata-ratanya mencapai 4%. Di lihat dari analisis efektivitas, Bappeda Kota Mataram dinilai efektif selama tahun 2017-2020 karena rata-rata keseluruhannya mencapai 96%. Di lihat dari efisiensi penggunaan anggaran, Bappeda Kota Mataram dinilai sudah efisien dengan total keseluruhannya mencapai 76%. Selain itu, pengukuran analisis varians belanja pada Bappeda Kota Mataram selama tahun 2017-2020 dapat dinilai baik dengan total keseluruhan mencapai 96%. Hal ini menunjukkan bahwa Bappeda Kota Mataram dari tahun 2017-2020 dalam hal penggunaan anggaran tidak melebihi nilai anggaran belanja.

ANALISIS PENGARUH ASIMETRI INFORMASI, PENGENDALIAN INTERNAL, PERSEPSI KESESUAIAN KOMPENSASI, MORALITAS INDIVIDU, DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECURANGAN AKUNTANSI Devy Ervina Indriastuti; Agusdin - -; Animah - -
InFestasi Vol 12, No 2 (2016): Desember
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v12i2.2763

Accounting fraud occurred in the form of misstatement of financial statements, abuse of authority by denying or concealing information by the management accounting in the public sector. This study aims to determine the effect of asymmetry of information, internal control, perception of suitability compensation, individual morality and adherence to accounting rules on the accounting fraud in Central Lombok regency government. A sample of 90 respondents was determined by proportional stratified random sampling consisting of Echelon II, III and IV accounting manager directly or indirectly. Data were analyzed using multiple regression formula with the help of SPSS applications. The study concluded that the asymmetry of information and significant positive effect which means increasing the chances of fraud. Internal control, perception of suitability compensation, individual morality a significant negative effect, it can reduce the chances of accounting fraud effectively. While the observance of accounting rules do not affect the accounting fraud due to the lack of reward and punishment accounting manager of the implementation of the rules set. Suggestions in the study for the government of Central Lombok district need their superiors ketegasam in enforcing a rule to be applied to the subordinates, where there needs to be a clear reward and punishment on the performance of subordinates. For further research is expected to explore other factors that may affect the Accounting Fraud and expand into other areas of research objects that may get different results.

Good Governance, Performance Based Budgeting and SKPD Budget Quality SKPD (The Case of A Structural Model Approach) Devie Octariani; Akram Akram; Animah Animah
JKAP (Jurnal Kebijakan dan Administrasi Publik) Vol 21, No 2 (2017): November
Publisher : Magister Administrasi Publik

The aims of this study are to examine and analyze the influence of implementing good governance and performance based budgeting on the quality of budgets of local government offices (SKPD). This research used analytical techniques that included Partial Least Square (smartPLS) 3.0, while goal setting theory was used in o explaining the phenomenon of budget qualities. The population of the study was all SKPDs in Sumbawa Regency. Meanwhile, 94 respondents, who were selected using purposive sampling method served as respondents. The inclusion of SKPD was conditional on it having been examined for compliance with service quality considerations by Ombudsman in 2015. Data was collected using the questionnaire technique. The results of this study showed that the implementation of good governance and performance based budgeting through district contributes to improvement in budget quality. The implications of this study is that local governments should implement principles of good governance and performance based budgeting they aim to improve the quality of public services they deliver.

Peran Sistem Akuntansi Instansi Berbasis Akrual dalam Meningkatkan Kualitas Laporan Keuangan Ida Najati; Endar Pituringsih; Animah Animah
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

The study objectives are to empirically examine the influence of usage of SAIBA as relationship between accrual accounting implementation and quality of Ministry/Board financial accounting report (LKKL). The research population are 464 SAIBA operators of KPPN Makassar I and II stakeholders. Samples quantity which determined by Slovin technique and cluster sampling are 82 respondents, consist of 33 respondents on KPPN Makassar I and 49 respondents on KPPN Makassar II. Data analysis tool used is PLS with second order confirmatory factor analysis. The finding shows that accrual accounting implementation has a significant effect on usage of SAIBA and the usage of SAIBA has a significant effect to quality of Ministry/Board financial accounting report (LKKL). The other finding indicated that accrual accounting implementation has significant effect on quality of Ministry/Board financial accounting report (LKKL). The maximum implementor use SAIBA in the preparation of accrual-based financial accounting report, the more it will improve the quality of Ministry/Board financial accounting report (LKKL).

ANGGARAN BERBASIS KINERJA, SUMBER DAYA MANUSIA, DAN KUALITAS ANGGARAN SKPD (Suatu Pengujian Struktural) Devie Octariani; Akram Akram; Animah Animah
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3621

The aims of this study are to examine and analyze the effect of implementation of performance based budgeting, and quality of human resources to regional work unit’s (SKPD) budget qualities. Goal setting theory and agency theory are used to explain the phenomenon of budget qualities. The number of respondents in this study were 94 respondents that selected using purposive sampling method, the criteria that SKPD which has been tested for compliance by the Ombudsman in 2015 related to quality of service. This research uses analytical techniques Partial Least Square (smartPLS) 3.0. The results of quantitative analysis in this study showed that implementation of performance based budgeting, and quality of human resources had influence on SKPD’s budget qualities. The implications of this study can be useful for SKPDs on local governments to implement the principles of good governance and performance-based budgeting in the budget process to be able to provide better services to the public.Keywords: Budgeting, Budget Qualities, Performance Based Budgeting, Quality of Human Resources.

IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL: PENGUJIAN DETERMINAN DAN IMPLEMENTASINYA TERHADAP AKUNTANSI BERBASIS AKRUAL Ida Najati; Endar Pituringsih; Animah Animah
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 14 No 1 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v14i1.2501

Abstract The study objectives are to empirically examine the effects of usage of SAIBA, accounting training and organization culture on accrual accounting implementation and its implication on quality of Ministry/Board financial accounting report (LKKL). The research population are 464 SAIBA operators of KPPN Makassar I and II stakeholders. Samples which determined by slovin technique and cluster sampling are 82 respondents. Data analysis tool used is PLS with second order confirmatory factor analysis. The finding shows that accrual accounting implementation is affected by accounting training and organization culture, but it is not affected by the usage of SAIBA. The other finding indicates that accrual accounting implementation has implication on quality of LKKL.

PELATIHAN PERHITUNGAN HARGA POKOK BERBASIS EXCEL PADA HOTEL RUMAH PUTIH ABU-ABU Animah Animah; Adhitya Bayu Suryantara; Widia Astuti
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 4, No 2 (2021): April
Publisher : Universitas Muhammadiyah Mataram

ABSTRAKSaat ini dalam semua lini bisnis sudah berbasis aplikasi. Demikian pula halnya untuk bisnis hotel, agar tidak ketinggalan dalam manejemennya perlu penerapan aplikasi terutama dalam laporan keuangan. Selama ini Hotel Rumah Putih Abu-Abu (RPA) menyusun laporan keuangan dengan menggunakan jasa konsultan, meskipun di dalam pencatatan penerimaan kas dan pengeluaran kas di hotel sudah menggunakan excel. Hal ini terjadi karena kurangnya pemahaman manajemen di dalam penyusunan laporan keungan terutama mengenai perhitungan harga pokok kamar. Penetapan tarif kamar hanya berdasarkan pada persaingan pasar dan melihat pada biaya yang dikeluarkan saja. Oleh karena itu tim pengabdian akan melakukan pelatihan mengenai perhitungan harga pokok kamar dengan menggunakan pendekatan full cost berbasis excel. Tujuan dari pengebdian ini untuk memberikan peningkatan soft skill bagi pengelola hotel dalam menghitung biaya-biaya yang muncul disetiap kegiatan bisnisnya secara akurat. Metode yang dilakukan adalah pemberdayaan partisipatif, yang meliputi penyuluhan dan pelatihan, monitoring dan evaluasi dengan sasarannya adalah manajemen dan karyawan hotel yang berjumlah 7 orang.Setelah diberikan penyuluhan dan pelatihan, manajemen Hotel RPA mengakui mereka memiliki kemampuan dan keterampilan yang memadai dalam membuat pencatatan yang digunakan untuk menghitung harga pokok produksi. Kata Kunci: perhitungan; harga pokok; excel ABSTRACTCurrently, all business lines are application-based. Likewise for the hotel business, so as not to be left behind in its management, it is necessary to apply applications, especially in financial reports. So far, Rumah Putih Gray Hotel has prepared financial reports using the services of a consultant, although in recording cash receipts and cash disbursements at the hotel have used excel. This occurs due to a lack of understanding by management in preparing financial reports, especially regarding the calculation of the cost of the room. Room rates are determined solely based on market competition and looking at the costs incurred. Therefore the community service team will conduct training on calculating the cost of the room using an excel-based full cost approach. The method used is participatory empowerment, which includes counseling and training, monitoring and evaluation with the target of 7 hotel management and employees. After being given counseling and training, the RPA Hotel management acknowledged that they had sufficient ability and skills to make records that were used to calculate the cost of production. Keywords: calculation; cost of goods; excel

BAGAIMANA KINERJA KEUANGAN PERUSAHAAN TELEKOMUNIKASI DI MASA PANDEMI COVID-19 Khaerul Watoni; Animah; Robith Hudaya
Accounthink Vol 6 No 02 (2021)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Kinerja keuangan perusahaan telekomunikasi di masa pandemi covid-19 ketika perekonomian nasional maupun global mengalami penurunan menjadi hal menarik untuk diteliti. Untuk itu penelitian ini bertujuan untuk menguji bagaimana kinerja keuangan perusahaan telekomunikasi di masa pandemi covid-19 dengan mengukur rasio provitabilitas, aktivitas, likuditas dan profitabilitas perusahaan. Pengujian dilakukan terhadap enam perusahaan sampel pada sektor industri telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI). Hasil analisis deskriptif menunjukan kinerja keuangan yang beragam antara satu perusahaan telekomunikasi dengan perusahaan lainnya, perusahaan dengan kinerja keuangan terbaik adalah Telkomsel Indonesia Tbk dan yang terburuk adalah Bakrie Telecom Tbk. Hasil temuan penelititan dapat berimplikasi terhadap investor dan kreditur dalam mengambil keputusan untuk berinvestasi serta manajemen perusahaan dalam menentukan kebijakan bagi perusahaan.

PENGUATAN RENCANA STRATEGIS PENGEMBANGAN DESA WISATA (STUDI KASUS DESA GIRI SASAK, KECAMATAN KURIPAN) Made Suarni; Animah Animah; Lalu Takdir Jumaidi
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 1 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i1.7548

This research aims to analyze the strategic plan (Renstra) of the development of Bukit Batu Gendang tourist attraction, strengthen the strategic plan, the role of government and community participation. The location of this research is Bukit Batu Gendang which located in Buntage and Lendang Sedi Hamlate, Giri Sasak Village Kuripan District of West Lombok Regency. This research uses a qualitative research approach with case study design. The data collection methods used are observation, interviews and documentation. There are two grand theories that are the basis of this research, namely Theory of Constrain and Participant Theory. Theory of constrain is used as a foundation in solving the problems faced and Participant Theory is used as a reference in the analysis of community participation. SOAR analysis is used to devise alternative strategies that will then be used to reinforce existing plans. The results of the study show that 1) The strategic plan that has been made has not led specifically to the development of tourist attractions and there are some realizations of plans that are not in accordance with those listed in the RPJMDes. 2) There are 11 alternative strategies produced to strengthen the strategic plan of development of tourist villages, especially Bukit Batu Gendang tourist attractions. 3) The Giri Sasak Village Government has carried out its role well started from planning to supervision and there are several types of participation given by the community, namely intensive participation and participation for material incentives.

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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