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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 Agregat: Jurnal Ekonomi dan Bisnis 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 Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan 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 Pengabdian dan Pemberdayaan Banyuwangi Jurnal Riset Mahasiswa Akuntansi E-Amal: Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI eJEBA JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Animah Animah
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
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PEMBUATAN BASIS DATA BERBASIS EXCEL DAN PEMANFAATANNYA DALAM PEMETAAN POTENSI SUMBER DAYA MANUSIA Animah, Animah; Akram, Akram; Martiningsih, Rr. Sri Pancawati
Jurnal Abdimas Sangkabira Vol. 4 No. 1 (2023): Jurnal Abdimas Sangkabira, Desember 2023
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/abdimassangkabira.v4i1.844

Abstract

Currently, all activities are related to digitalization. On the one hand, changes from manual to digitalization have a positive impact if accompanied by an increase in human resource competence. On the other hand, if there is no increase in human resources related to digitalization, it will bring setbacks. Villages are the spearhead of a country. If village officials and the government in the village do not understand digitalization, then it is certain that the country will experience a seatback. A database is an output that results from digitalization. The most crucial thing in a database at the village level is regarding population, whether the database can provide the total number, productive age, education, variety of businesses. If the simplest and most important database is available, the service will be faster, and decision-making will improve.
KEMAMPUAN USAHA DAN PEMANFAATAN TEKNOLOGI INFORMASI UNTUK MENCAPAI KEBERHASILAN USAHA AYAM GEPREK DI KOTA MATARAM Animah, Animah; Astuti, Widia; Nabila, Dende Tialurra Della
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22402

Abstract

This research aims to empirically test the influence of business capabilities and the use of information technology to achieve success in the Geprek Chicken business in Mataram City. The population in this study is 141 culinary MSMEs that have registered with the go food service and use chicken meat as their processed product. The sample used was 72 MSMEs which were determined based on the sampling technique, namely purposive sampling. The analysis technique used in this research is the SEM-PLS (Structural Equation Modeling-Partial Least Square) analysis technique. The results of this research show that business capabilities and information technology influence business success. The implications for MSMEs are that by using information technology and balancing it with the ability to manage the business, it will increase business success. Future researchers can add the variables of continuous improvement and financial literacy.
Construction Service Company Value Chain Model at PT Bangunan Unik Lombok Abdurrahman, Rio; Animah, Animah; Mariadi, Yusli
ARRUS Journal of Social Sciences and Humanities Vol. 3 No. 3 (2023)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/soshum1824

Abstract

This study aims to identify, explain, and identify the appropriate value chain model for construction service companies. This research is conducted in PT. Bangunan Unik Lombok (BUL) that located in Sengkol Village, Grupuk Hamlet, Pujut District, Central Lombok Regency, West Nusa Tenggara Province. The type of research used is case study research, with descriptive data analysis methods and a quantitative approach. Based on the analysis that has been done at PT. BUL, as a whole PT. BUL had a fairly good value chain activity at the start of its operation. PT. BUL still needs to improve the performance of value chain activities to strengthen competition in the market and become a superior contractor, such as promoting and collaborating with government and private institutions, owning basic construction tools, project management and improving internal and external business. This research suggests that companies should make more use of and maintain every factor or activity that influences the success of a construction company. Maintain good relations with existing clients and try to build relationships and collaboration with prospective clients and government or private institutions. Implement and adhere to existing activity procedures. Paying attention to efficiency and effectiveness in producing construction products.
PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL PERSEDIAAN PADA MAHADESA GNE, MATARAM ardani, cening; Animah, Animah; Jumaidi, L. Takdir
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.250

Abstract

This study aims to test whether the information system has a significanteffect on the effectiveness of internal inventory control at Mahadesa GNE, Mataram. Based on the theory found, this research supports Theory of Reasoned Action (TRA) which explains that people will consider the norms of their attitudes and realize that accounting information systems will generate benefits for their users. This research was conducted using quantitative datain 2023. The population in this study were BUMDES partner staff/officers whocollaborated with PT Mahadesa GNE and all Mahadesa employees, with the sample criteria being officers responsible for the system run by Mahadesa GNE. The collected data was processed using SPSS software version 2.6. The results of this study indicate that the accounting information system has a very significant effect on the effectiveness of inventory internal control in Mahadesa GNE.
Testing Mediation Disclosure Of GHG On The Relationship Between Corporate Governance And Firms’ Value Susbiyani, Arik; Animah, Animah
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.34412

Abstract

Purpose: The aim of this research is to examine the mediating effect of disclosure of GHG on the relationship between corporate governance represented by independent commissioners, board of directors, and management ownership on firm value Methodology/approach: The research uses panel data from the annual reports of manufacturing companies listed on the IDX from 2020 to 2022 totaling 114 data. Findings: This result shows that Corporate governance contributes positively to disclosure of GHG and firm’s value. Disclosure of GHG can improve a firm's value when the role of independent commissioners and managerial ownership mechanisms are effective in controlling the management. However, the board of directors does not contribute to firm’s value. Practical implications: These findings can motivate companies to optimize the environment by utilizing environmentally friendly technology that has added value, namely by the actions of reusing, reducing and restoring. Managers who care about green investment will be more open in disclosing GHG so that they get a good response from stakeholders Originality/value: There are still limited research references regarding corporate governance on company value mediated by disclosure of GHG. This research develops previous research by exploring modified GHG disclosure in a mediation model.
KEBERHASILAN USAHA DITINJAU DARI BALANCE SCORECARD OKTAVINI, RAHAYU WANDA; ANIMAH, ANIMAH; MARIADI, YUSLI
GANEC SWARA Vol 18, No 1 (2024): Maret 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i1.754

Abstract

This research aims to develop a system for measuring the organizational performance of real estate development companies based on the concept of Balance Scorecard (BSC) and Analytical Hierarchy Process (AHP) at PT. Meka Asia Property. This research is a type of quantitative research with a descriptive approach. This research uses primary data and secondary data with several data collection methods including interviews, questionnaires, literature studies and documentation. The research results show that PT. Meka Asia Properti has performed well. Judging from the average score obtained, it is 3.7 which is included in "Good Company Performance". From the AHP results, the weight of each perspective is 0.64 for the customer perspective which shows the highest priority, and than the internal business process perspective at 0.21, then the financial perspective with a weight of 0.11, then the last one is 0 .04 for the growth and learning perspective which has the lowest weight
Pelatihan Perhitungan Harga Pokok Produksi Berdasarkan Metode Full Costing di UKM Printing House Akram, Akram; Animah, Animah; Mujahidi, Khairul; Hastuti, Ely Windarti; Baiq, Krisnina Maharani Putri; Aptasari, Fety Widianti; Anuggrah, Anggun; Amita, Amita
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 5 No 2 (2024): Jurnal Abdimas Independen, November 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v5i2.1380

Abstract

Perhitungan harga pokok produksi dengan metode full costing dianggap lebih akurat karena mencakup semua komponen biaya dengan rinci dalam proses produksi. Pengabdian kepada masyarakat ini bertujuan untuk memberikan pelatihan dan pembinaan terkait perhitungan harga pokok produksi dengan membandingkan perhitungan menggunakan metode full costing dengan metode yang diterapkan oleh UKM Printing House. Hasilnya menunjukkan bahwa metode full costing menghasilkan harga pokok produksi sebesar Rp 269,6-, yang lebih tinggi dibandingkan Rp 200,- menurut metode UKM Printing House. Perbedaan ini terjadi karena UKM Printing House hanya mempertimbangkan biaya bahan baku kertas hvs, biaya tenaga kerja, dan biaya overhead listrik, tanpa memasukkan biaya bahan baku lain seperti tinta, dan lem, serta biaya overhead tambahan seperti penyusutan peralatan, sewa tempat, dan wifi.
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.
Sistem Informasi Keuangan Dalam Meningkatkan Akuntabilitas Desa Putri Dinda Gunawan; Animah Animah; Isnawati Isnawati
E-Jurnal Akuntansi Vol 32 No 7 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i07.p16

Abstract

The purpose of this research is to find out how the implementation of financial information system in increasing accountability in Batuyang village. This research is a descriptive type of research. The informants involved were the Head of Batuyang Village, Treasurer of Batuyang Village, Secretary of Batuyang Village, Head of Pringgabaya Sub-district, Head of BPD Batuyang Village, with a total of five informants. Data was collected by using interview, documentation and observation techniques. The results of this study are related to the implementation of a financial information system in increasing accountability in Batuyang Village which has been effective and helps in increasing the accountability of the Batuyang village government both vertically and horizontally. This can be seen from the five indicators that have been fulfilled by the Batuyang village government, namely the suitability of the information requested in the template/program, the suitability of the type of report, the accuracy and certainty of reporting time, the conformity of the requirements and reporting procedures, and feedback. The implications of this research can be taken into consideration for decision making by the Batuyang Village government in the application of the village financial information system. Keywords: Financial Information System; Accountability; Village Government; Effectiveness Measurement Parameters.
Determinan Penggunaan Informasi Akuntansi Pendidikan Anak Usia Dini Animah Animah; Adhitya Bayu Suryantara; Widia Astuti
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i12.p14

Abstract

This study aims to examine the determinants of the use of PAUD accounting information in the city of Mataram. This test was conducted on 124 PAUD respondents in the city of Mataram. The survey was conducted to determine the correlation between the research variables. Quantitative-based research with primary data sources and variant-based SEM (SEM PLS) methods with the Smart PLS 3.0 application software as a data processing technique. The results of the study show that accounting knowledge and experience with accounting information have an effect on the use of accounting information. On the other hand, company size, accounting education, and owned software and hardware do not affect the application of accounting information. Keywords: Firm Size; Accounting Training; Accounting Knowledge; Experience; Conditions that Fasilitated the Users.
Co-Authors Abdurrahman, Rio Abdussalam, M Ilham Ade Pranata 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 Angelia, Fera Anggini, Shafrila Anggraini, Nadilla Anuggrah, Anggun Anwar, Adrianda Aptasari, Fety Widianti ardani, cening Ari Sita Nastiti Arik Susbiyani Astuti , Widia Aulia . Ayu Puspitasari, Ayu Azhari, Ferawati Baiq Ulaya Fitriani Baiq Umayatul, Baiq Umayatul Fasihah Baiq, Krisnina Maharani Putri Bambang Bambang Bambang Bambang Biana Adha Inapty, Biana Adha Cinthya, Luh Nyoman Citra Ayu, Citra D Tialurra Della Nabilla D. Tialurra Della Nabila 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 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 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 Jesiska, Adella Johanul Arifin Jumaidi, L. Takdir Jumaidi, Lalu Takdir Jumaidi, Lalu Takdir Khaerul Umam Khaerul Watoni Komarullah, Umam Krisnina Maharani Putri Baiq Lalu Andika Noviawan 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 Lusi Shinta Nugraha M. Ali Fikri 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 Kadek Meilynda Yanti Ni Ketut Nadya Chandra Dewi Ni Made Deviarini Putri Nila Rahayu Nina Karina Nina Karina Karim Nugraha, Lusi Shinta Nungki Karatikasari Nungki Kartikasari Nur Indah Haazimah Afilah 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 Resty Yusnirmala Dewi Ria Mawaddah Rini Ridhawati Rintihani Lodia Maya Sartika Risviani, Eman Robika, Robika Robith Hudaya Rr. Sri Pancawati Martiningsih Saipul Arni Muhsyaf Sandri, Sandri Sapriyadi, Sapriyadi Siti Fathana Sofyan Sofyan Suhaedi, Wirawan suparlan Suryantara, Adhitya Bayu Suryantara, Adhitya Bayu Susbiyani, Arik Syah Rasad, Syah Taffana Wanda Salsabilla Thahir, Alamsyah M. Tiara Apriliani Titiek Herwanti TITIEK HERWANTI, TITIEK Ulaya Fitriani Baiq Wahyu Adi Wahyu Adi Wawan Hamdani Widia Astuti Widia Astuti Wirawan Wirawan Suhaedi Yusli Mariadi YUSLI MARIADI Yusli Mariadi