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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
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SISTEM PENGENDALIAN KREDIT PADA BADAN USAHA MILIK DESA (BUMDES) SEMANGAT PEMUDA DESA GIRI SASAK Lia Susanti; Animah Animah; Lalu Takdir Jumaidi
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 2 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i2.8582

Abstract

This study aims to reveal the internal control system for providing credit and handling bad credit problems at the Village-Owned Enterprises (BUMDes) Spirit of the Giri Sasak Village Youth. The research method used in this research is qualitative with a descriptive approach. This study uses data collection techniques in the form of: in-depth interviews, conservative observation, documentation and literature study. The results of this study indicate that the credit distribution control system and handling of bad credit problems BUMDes Spirit of Youth in Giri Sasak Village is still inadequate or there are still deficiencies seen from wrong credit analysis and bankruptcy, so that the effort taken is to continue to collect. This research still requires discipline from BUMDes employees in carrying out applicable credit policies or regulations as well as a firm attitude and further actions related to handling bad loans. This research assumes for credit management to improve the process of granting credit and handling problems related to bad loans in improving the internal control system that is more adequate for BUMDes. 
ANALISIS EFEKTIVITAS DAN EFISIENSI PELAKSANAAN ANGGARAN BELANJA PADA DINAS SOSIAL KOTA MATARAM Osi Kusumawati Kusumawati; Animah Animah; Isnawati Isnawati
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 2 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i2.8581

Abstract

The purpose of this study is to analyze the effectiveness and efficiency of the anggaran belanja shipments at the Dinas Sosial Kota Mataram Tahun 2016-2020. Deskriptif research is the focus of this investigation. Observation and documentation are used to gather data. The results of the study show that the effectiveness of the Dinas Sosial Kota Mataram in the 2016-2020 period has met the criteria for effectiveness. Efficacy levels over the course of the time show that the execution of the mission was particularly efficient in the years 2016 and 2019. There are some anggaran that can be taken into consideration when implementing a software. A modest amount of censorship can improve the performance of a well-executed software. Incorporating the findings of this study could serve as a springboard for Dinas Sosial Kota Mataram to articulate their concerns about the efficiency and effectiveness of their belanja outreach efforts.
ANALISIS KELAYAKAN TARIF PDAM KABUPATEN LOMBOK TIMUR DENGAN PRINSIP FULL COST RECOVERY BERDASARKAN PERMENDAGRI NOMOR 21 TAHUN 2020 Gina Dwi Septariani Azhar; Animah Animah; Widia Astuti
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 2 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i2.8436

Abstract

The aim of this research is to understand the results of drinking water eligibility using Break Even Point (BEP), Benefit Cost Ratio (BCR) analysis, and new water tariff calculation at Drinking Water Regional Industry (PDAM) Lombok Timur according to the Ministry of the Interior Rule (PERMENDAGRI) Number 21 2020 to achieve Full Cost Recovery principal. This research uses quantitative descriptive method with primary data through interviews and secondary obtained through documentation. The result of this research showed that East Lombok PDAM suffer loss due to water tariff that was not Full Cost Recovery. On Break Even Point (BEP) analysis calculation, it explained that East Lombok PDAM income and amount of water sold are lower than BEP value. Meanwhile, BCR value got 0,95 or less than 1. So, the water tariff at East Lombok PDAM is declared unfeasible based on analysis of break even point and benefit cost ratio. According to that, the way could be taken by East Lombok PDAM is make new tariffs adjustment policy. So, calculations based on PERMENDAGRI Number 21 2022 got new tariffs, which are: basic tariff Rp. 2.979, low tariff Rp. 2.228, and full tariff Rp. 4.082. Those tariffs are higher than previous East Lombok PDAM tariff.
Transparansi dan Akuntabilitas dalam Pengelolaan Dana Desa (Studi Kasus Desa Giri Sasak Kecamatan Kuripan) Haeniah Haeniah; Animah Animah; Yusli Mariadi
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 6 NOMOR 2 TAHUN 2022
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v6i2.6174

Abstract

This study aims to find out how the form of transparency and accountability carried out by the Giri Sasak Village Government in managing its finances, especially those sourced from village funds. Because the amount of village funds allocated every year is used by all parties, both the government above it and the community in the village. These principles are indispensable in the management of village funds in order to minimize the occurrence of corruption, fraud and abuse of power and budget starting from the planning, implementation, administration, reporting, and accountability stages.This study uses a qualitative method with a descriptive approach, and the data collection uses observation, interviews, and documentation. The method of analysis in this study, namely; data reduction, data presentation and then drawing conclusions. The results of this study indicate that the Giri Sasak Village Government in its financial management process is in accordance with the Minister of Home Affairs Regulation Number 20 of 2018 The conclusions of the research carried out can be seen through five stages. The stages of planning, implementation, administration, as well as reporting and accountability have been carried out in a transparent and accountable manner. This can be seen through every meeting that always involves elements of the community, providing access to information, recording income and expenses, and so on.
Pengaruh SPI, Teknologi Informasi, dan Moralitas Individu Terhadap Kecenderungan Kecurangan Pengelolaan Keuangan Epa Pradila; Animah Animah; Nurabiah Nurabiah
Accounthink : Journal of Accounting and Finance Vol. 8 No. 01 (2023): Maret 2023
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

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

Abstract

Fokus pada penilitian ini untuk menegtahui tpengaruh sistem pengendalian internal, teknologi informasi dan moralitas individu terhadap kecenderungan kecurangan pengelolaan keuangan masjid di Kota Mataram. Kajian ini dilakukan pada masjid kota Mataram. Metode penelitian ini dengan asosiatif pendekatan kuantitatif. Data pada penelitian ini menggunakan data mentah yang diolah oleh peneliti diperoleh dengan cara menyebarkan kuesioner kepada seluruh responden. Populasi yang digunakan dalam penelitian ini adalah seluruh masjid yang terdaftar di Simas.Kemenag.go.id. Sebanyak 136 responden diidentifikasi dengan sampel yang terdiri dari ketua pengurus masjid dan bendahara masjid seluruh kota Mataram. Adapun metode analisis data menggunakan menggunakan partial least square (PLS) 3.2.9. Hasil penelitian berdasarkan uji statistic menubjukkan bahwa bahwa sistem pengendalian intern dan moralitas individu berdampak negatif terhadap terjadinya tingkat kecenderungan kecurangan manajemen keuangan di Masjid Kota Mataram. Sedangkan tekhnologi informasi tidak memiliki pengauh atau dampak yang signifikan terhadap kecurangan pengelolaan keuangan Masjid di Kota Mataram.
PELATIHAN PENGINPUTAN NILAI MENGGUNAKAN MICROSOFT ACCESS DI TK (TAMAN KANAK-KANAK) ABA 5 MATARAM: THE TRAINING VALUES INPUT USING MICROSOFT ACCES AT TK (TAMAN KANAK-KANAK) ABA 5 MATARAM animah animah; Elin Elin Erlina Sasanti; Wirawan Wirawan Suhaedi
Buletin SWIMP Vol 3 No 01: MAY 2023
Publisher : Politeknik Kelautan dan Perikanan Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15578/bs.v3i02.50

Abstract

In today's digital era, technological progress is a very influential part of the continuity of work in an institution or entering administrative work. Administrative work will be easier and more efficient by utilizing technology. Teachers have duties besides teaching their students as well as carrying out administrative roles, one of which is giving grades to students at the end of each semester. The values ​​included in the report card consist of several components, including daily scores including skills in dancing, singing, communicating, drawing, etc. The process of recording these values ​​requires time and accuracy from a teacher, therefore Microsoft Access is very helpful in managing student grades, thereby reducing processing time in the final assessment for report cards. The purpose of this service is to provide counseling and training regarding Microsoft access. The implementation of this service is divided into two stages, the first is counseling and the second is training. Microsoft access counseling and training was attended by staff and teachers of TK Aisyiyah Busthanul Athfal 5 Mataram. As a result of this community service activity, the participants not only understand how to operate Microsoft access but are also able to apply it in inputting student grades.
Analisis Efektivitas Dan Efisiensi Pelaksanaan Anggaran Belanja Pada Dinas Sosial Kota Mataram Osi Kusumawati; Animah Animah; Isnawati Isnawati
National Multidisciplinary Sciences Vol. 1 No. 5 (2022): Proceedings NDAAF 2022
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (445.007 KB) | DOI: 10.32528/nms.v1i5.216

Abstract

Penelitian dilakukan di Dinas Sosial Kota Mataram dan untuk menganalisis bagaimana efektivitas dan efisiensi pelaksanaan anggaran belanja pada Dinas Sosial Kota Mataram Tahun 2016-2020. Jenis penelitian yang digunakan yaitu deskriptif. Pengumpulan data dilakukan dengan teknik observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa tingkat efektivitas Dinas Sosial Kota Mataram tahun 2016-2020 telah memenuhi kriteria efektiv. Tingkat efisiensi selama periode tersebut menunjukkan bahwa pelaksanaan anggaran cukup efisien terutama pada tahun 2016 dan 2019. Artinya program-program dapat dilaksanakan dengan baik meskipun ada beberapa penghematan anggaran. Pengganggaran yang minimal dapat meningkatkan kinerja program yang baik. Implikasi dari penelitian ini dapat menjadi bahan pertimbangan untuk mengambil keputusan oleh Dinas Sosial Kota Mataram dalam menilai efektiv dan efisien pelaksanaan anggaran belanja
Sistem Pengendalian Kredit Pada Badan Usaha Milik Desa (Bumdes) Semangat Pemuda Desa Giri Sasak Lia Susanti; Animah Animah; Lalu Takdir Jumaidi
National Multidisciplinary Sciences Vol. 1 No. 5 (2022): Proceedings NDAAF 2022
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.994 KB) | DOI: 10.32528/nms.v1i5.230

Abstract

Penelitian ini bertujuan untuk mengungkap sistem pengendalian internal pemberian kredit dan penanganan masalah kredit macet pada Badan Usaha Milik Desa (BUMDes) Semangat Pemuda Desa Giri Sasak. metode penelitian yang digunakan dalam penelitian ini yaitu kualitatif dengan pendekatan deskriptif. Penelitian ini menggunakan teknik pengumpulan data berupa: wawancara yang dalam, observasi, dokumentasi dan studi kepustakaan. Hasil dari penelitian ini menunjukkan bahwa sistem pengendalian pemberian kredit serta penanganan masalah kredit macet BUMDes Semangat Pemuda Desa Giri Sasak masih belum memadai atau masih terdapat kekurangan dilihat dari salah analisa kredit dan bangkrut, sehingga upaya yang dilakukan adalah tagih terus. Penelitian ini masih memerlukan kedisiplinan dari pegawai BUMDes dalam menjalankan kebijakan atau aturan pemberian kredit yang berlaku serta sikap tegas dan tindakan lebih lanjut terkait penanganan kredit macet. Penelitian ini berasumsi bagi manajemen kredit untuk memperbaiki proses pemberian kredit dan penanganan masalah terkait kredit macet dalam meningkatkan sistem pengendalian internal yang lebih m madai bagi BUMDes.
ANALISIS HUBUNGAN INDEKS HARGA SAHAM GLOBAL DENGAN INDEKS HARGA SAHAM GABUNGAN (IHSG) Adrianda Anwar; Animah Animah
Jurnal Ilmiah Akuntansi Indonesia Vol 8, No 1 (2023): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v8i1.14465

Abstract

This research aims to examine the relationship between global stock price indices (DJIA, SP 500, FTSE 100, CAC 40, DAX, Hangseng, Nikkei 225, SSEI, STI, ASX 200) with the JCI both jointly and partially. The sample used in this research is global index monthly data from January 2000 to December 2016 with 204 samples. The measurement tool used in this research is multiple linear regression analysis using Stata/SE Version 14.2. The research results show that together there is a relationship between the global stock price index and the JCI. Partially, the SP 500 index, the FTSE 100 index, the DAX index, the SSEI index, the STI index, and the ASX 200 index have a significant positive relationship with the JCI. Meanwhile, the DJIA index, CAC index, Hangseng index, and Nikkei 225 index have a significant negative relationship with the JCI. The contribution of the influence of the global stock price index to the JCI is 99.2%, the rest is influenced by other factors.
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.
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