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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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Model Kaizen Costing Untuk Meningkatkan Kualitas Produk (Studi Kasus Pada Peternakan Ayam Kampung "Bersahabat Farm") I Wayan Januartha; Animah Animah; Yusli Mariadi
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 1 (2024): Jurnal Riset Mahasiswa Akuntansi, Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.979

Abstract

Tujuan dari penelitian ini adalah untuk mengamati dan memahami bagaimana penggunaan kaizen costing dalam meningkatkan kualitas produk pada peternakan ayam Bersahabat. Model kaizen costing berarti penyempurnaan kecil yang diperoleh sebagai hasil usaha yang berkesinambungan dan merupakan cara efektik untuk mengatasi masalah - masalah yang terjadi untuk menghasilkan produk yang berkualitas, perusahaan harus dapat mengurangi biaya yang dikeluarkan pada proses produksi dan bagaimana cara merawat ayam hingga lingkungan kandang agar angka kematian tersebut rendah. Studi ini menunjukkan bahwa kaizen costing adalah alternatif yang layak dan memiliki hasil positif dalam memaksimalkan keuntungan perusahaan yang ditargetkan dengan mengurangi biaya yang dikeluarkan pada proses produksi dan bagaimana cara merawat ayam hingga lingkungan kandang agar angka kematian tersebut rendah.
Analisis Akuntansi Persediaan Barang Dagangan Pada Toko Baju Bekas Import Ayu Puspitasari; Animah Animah; Widia Astuti
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.1056

Abstract

Inventory is merchandise owned by a company to be resold or processed first and then sold. Inventory management is a normal problem in trading companies. Inventory management is an important problem faced by companies, especially trading companies, therefore inventory must be managed as well as possible. Therefore, in carrying out its business activities, companies need to implement inventory accounting systems and procedures that reflect the elements of internal control. The purpose of this research is to determine whether the method of recording merchandise inventory applied at the Tripical Trift Store is in accordance with SAK EMKM. The data collection methods used were interviews, observation, documentation and literature study. The analysis method uses a qualitative descriptive method. From the research results, the recording of merchandise inventory carried out at the Tropical Trift Store is still simple in relation to the inventory of merchandise. namely, it is not in accordance with the existing recording system in SAK EMKM due to the lack of socialization and understanding of the system.  
PELATIHAN PENYUSUNAN STANDAR OPERASIONAL PROSEDUR PADA TK AISYIYAH BUSTANUL ATHFAL 5 MATARAM Elin Erlina Sasanti; Animah Animah; Aditya Bayu Suryantara
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2: Mei 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v2i2.1533

Abstract

Standar operasional prosedur di dalam mengelola suatu organisai sangat diperlukan hal ini bertujuan agar proses pelayanan operasional berjalan secara baku, dengan tujuan semua yang terlibat didalam pengerjaannya akan melaksanakan sesuai dengan standar. Tujuan dari pengabdian ini adalah memberikan pengetahuan dan pelatihan cara membuat standar operasional prosedur didalam operasional layanan di tengah pandemi covid 19. Kegiatan pengbdian ini dilaksanakan dengan cara memberikan penyuluhan, pelatihan maupun mempraktekkan hasil dari penyusunan standar operasional prosedur yang sudah disusu. Bagian-bagian yang dilibatkan dalam kegiatan pengabdian ini adalah semua karyawan yang ada di TK Aisyiyah Bustanul Athfal 5 Mataram. Hasil dari kegiatan pengabdian ini adalah terwujudnya standar operasional prosedur yang berbasis teknologi dan dapat diimplementasikan dalam kegiatan operasional layanan TK Aisyiyah Bustanul Athfal 5 Mataram
ANALISIS PENGARUH PENGGUNA TELPON SELULER, INDEK PEMBANGUNAN TEKNOLOGI INFORMASI KOMUNIKASI , PENDUDUK PENGGUNAINTERNET PADA PEKERJAAN TERHADAPPENERIMA KREDIT USAHA MELALUI LITERASI DIGITAL. suparlan suparlan; Animah; Siti Fathana
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 7 No. 1 (2024): Jurnal Akuntansi Dan Keuangan Syariah: ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v7i1.313

Abstract

Penelitian ini untuk menemukan bukti kredit usaha dipicu oleh keberadaan literasi digital memediasi keberadaan pengguna telepon seluler, indek pembangunan teknologi informasi komunikasi dan penduduk pengguna internet. Amatan penelitian ini pada 34 provinsi di Indonesia menggunakan data sekunder yang dipublikasi oleh Badan Pusat Statistik (BPS). Hubungan antar variabel penelitian melihat hubungan antara variabel independent terhadap variabel dependen dengan milihat pengaruh variabel mediasi maka data penelitian diolah menggunakan regresi linier berganda untuk menghitung path analysis dan sobel test. Hasil penelitian menemukan bahwa pengaruh pengguna telephon seluler dan penduduk pengguna internet pada pekerjaan berpengaruh signifikan terhadap literasi digital penduduk. Indek pembangunan teknologi informasi komunikasi tidak berpengaruh terhadap literasi digital. Literasi digital penduduk tidak berpengaruh terhadap jumlah keredit usaha. Temuan penelitian ini juga menunjukkan bahwa Keberadaan literasi digital tidak mampu memediasi hubungan antara pengguna telpon seluler, Indek Pembangunan teknologi informasi komunikasi dan Penduduk pengguna internet terhadap keredit usaha.
Analisis Kelemahan Sistem Akuntansi Penjualan dan Penerimaan Kas dalam Upaya Peningkatan Pengendalian Inrenal (PT. Ecostar Bintang Utama) Raehanun Raehanun; Animah Animah; Nungki Karatikasari
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 2 No. 4 (2023): Desember 2023
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v2i4.2988

Abstract

Accounting information systems (AIS) have an important role for companies, because accounting information systems together with other information systems provide information needed by management as a basis for decision making. One part of the accounting information system is the sales accounting system and cash receipts accounting system. The sales accounting system influences internal control. This research aims to analyze the implementation of the sales and cash receipts accounting system in an effort to improve internal control at PT. Ecostar Bintang Utama. The research method used in this research is descriptive qualitative with a phenomenological approach. The data collection technique is in the form of observation consisting of in-depth interviews and documentation. The results of this research show that the sales and cash receipts accounting system is quite effective, the supporting documents and accounting records used are also effective, but the data presentation often experiences errors because the recording process is still done manually using only computer applications and not using a special system.
Lamun Oceana serrulata Di Perairan Provinsi Kepulauan Bangka Belitung Okto Supratman; Adi, Wahyu; Muftiadi, Muhammad Rizza; Pamungkas, Aditya; Henri, Henri; Robika, Robika; Supratman, Okto; Maharani, Maharani; Animah, Animah; Angelia, Fera; Haptari, Rapita; Emillia, Emillia
Journal of Tropical Marine Science Vol 7 No 2 (2024): Journal of Tropical Marine Science
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/jour.trop.mar.sci.v7i2.4974

Abstract

Taxonomically, according to the World Register of Marine Species (WORMS), in 2021 the naming of the species Cymodocea serrulata will change to Oceana serrulata (R. Brown) Byng & Christenh. Many studies have been carried out in the Province of the Bangka Belitung Islands, but this type of distribution map has not been presented in detail. Observation of seagrass in the field allows the identification of seagrasses with other types of seagrass. This study aimed to identify morphology, species distribution, and other types of seagrass often associated with seagrass species Oceana serrulata in the Province of the Bangka Belitung Islands. The methods in this study include data collection, identification, and map making. Morphological identification of seagrass species refers to several identification sources. The distribution map of Oceana serrulata is presented from the seagrass data collection that has been carried out. This research uses data from different times, the first was obtained from 2011 and 2022 as primary data. The results of the study explain the identification carried out on the Oceana serrulata has the same characteristics as identification literature. Similarities seen from the identification of leaf morphology which ribbon curved like, parallel leaf veins and triangular shaped sheaths. Other seagrass species that are most often associated with Oceana serrulata are Halodule uninervis and Enhalus acoroides. The map of the distribution of seagrass species Oceana serrulata is found on the islands of Bangka, Belitung, Anak Air, Lepar, Ketawai, Semujur, Kalimambang, Kelayang, Kepayang, Ruk, and Sebongkok islands.
The Influence of Sales Growth, ROE, and Size on Corporate Social Responsibility Animah, Animah; Sasanti, Elin Erlina; Bambang, Bambang
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 6 No 1 (2020): 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.v6i1.127

Abstract

Corporate Social Responsibility (CSR) is a series of corporate actions that appear to improve social products, expand the reach of the company beyond the explicit economic interests of the company, with the consideration that such actions are not required by law. This study aims to determine the effect of sales growth, Return on Equity, and Size on CSR. CSR in this study is measured by two approaches, namely CSR based on accrual basis (assumed CSR) and CSR based on cash basis (CSR fulfillment). This research wasconducted at companies listed on the Indonesia Stock Exchange in 2015-2017. The results showed that sales growth, Return on Equity and size did not affect the assumed CSR. However, the results of the study also showed that company size has influence on CSR fulfillment, while sales growth and ROE do not have an influence on CSR fulfillment.
Pengaruh Good Corporate Governance, Return On Equity, Kinerja Lingkungan, Dan Leverage Terhadap Corporate Social Responsibilitty Sasanti, Elin Erlina; Animah, Animah; Nabila, D. Tialurra Della
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.v7i1.189

Abstract

This study aims to determine the effect of good corporate governance, return on equity, environmental performance, and leverage on Corporate Social Responsibility (CSR). The population in this study were mining companies listed on the Indonesia Stock Exchange in 2016-2018. The research sample was determined based on purposive sampling method. The data used are secondary data in the form of annual financial reports obtained from www.idx.co.id. Data were analyzed using descriptive statistics, classical assumptions and multiple regression analysis. The results showed that good corporate governance as proxied by the Asean Corporate Governance Score has an effect on CSR, while return on equity, environmental performance and leverage have no effect on CSR. The implication of this research is that when companies applied the ACGS index, the level of social responsibility disclosure tend to decrease. Although CSR has a voluntary nature for companies in Indonesia, nevertheless in the case of mining sector companies, they basically will have a broader disclosure since they are more related to their environment. Hence, further research is expected to make environmental performance as a moderating variable.
Pengaruh CSR dan GCG Terhadap Profitabilitas Sasanti, Elin Erlina; Animah, Animah; Nabila, D.Tialurra Della
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 1 (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.v8i1.297

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility (CSR) dan Good Corporate Governance (GCG) terhadap profitabilitas. Penelitian dilakukan terhadap perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Teknik sampling yang digunakan adalah purposive sampling sehingga diperoleh sampel sebanyak 103 perusahaan. Data diperoleh dari laporan tahunan maupun laporan CSR yang dipublikasikan di website BEI yaitu www.idx.co.id. Hasil analisa data yang dilakukan dengan menggunakan Partial Least Square menunjukkan bahwa CSR tidak berpengaruh terhadap profitabilitas sedangkan GCG berpengaruh terhadap profitabilitas. Secara teoritis, penelitian ini mengkonfirmasi hasil penelitian terdahulu dan Teori Agensi dalam hal pentingnya peranan GCG dalam pengelolaan perusahaan untuk mengurangi masalah keagenan antara investor sebagai prinsipal dengan manajer sebagai agen. Selain itu, hasil penelitian mengimplikasikan bahwa perusahaan manufaktur di Indonesia belum sepenuhnya melaksanakan CSR yang dapat dilihat dari pengungkapan CSR dalam laporan tahunan maupun laporan CSR terpisah, sehingga tidak mempengaruhi profitabilitas. Sementara itu, hasil penelitian mengimplikasikan pelaksanaan GCG di perusahaan manufaktur telah dilaksanakan dengan memadai sehingga dapat mempengaruhi profitabilitas perusahaan.
Penentuan Harga Normatif pada Kegiatan Operasional Pihak Ketiga Cleaning Service di Uptd Blud RSUD Kabupaten X Sasanti, Elin Erlina; Putra, I Nyoman Nugraha Ardana; Muhsyaf, Saipul Arni; 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.
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