Articles
<![CDATA[IDENTIFIKASI PROBLEMATIKA BUMDES DI DESA-DESA DI KECAMATAN LINGSAR LOMBOK BARAT ]]>
<![CDATA[Biana Adha Inapty]]>;
<![CDATA[Muhammad Ali Fikri]]>;
<![CDATA[Iman Waskito]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 20 No 2 (2021): Jurnal Riset Akuntansi Aksioma, Desember 2021 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v20i2.127
<![CDATA[Sebagaimana kita ketahui pemerintah telah menggelontorkan dana desa (DD) dan alokasi dana desa (ADD) dalam rangka membangun desa yang mandiri. Berangkat dari hal tersebut penelitian ini berupaya mengidentifikasi masalah yang terjadi dilapangan. Temuan yang ditargetkan dalam penelitian ini terungkapnya problematika berdasarkanfenomena yang terjadi.Metodologi penelitian ini menggunakan kualitatifdengan responden fasilitator kabupaten, kepala desa, pengelola bumdes, pendamping lokal desa.Hasil penelitian menunjukkan problematika yang masih dihadapi oleh Bumdes adalah mengenai kecilnya persentase penyertaan modal oleh desa ke Bumdes berkisar 1-2% setahun, sumber daya manusia, pembukuan, kerjasama belum banyak dilakukan dengan pihak luar, produk dari mayarakat belum ditampung oleh Bumdes, potensi desa banyak yang belum digali dan dikembangkan. Kata Kunci: Desa, dana desa, dan bumdes.]]>
<![CDATA[Determinan yang mempengaruhi kualitas laba pada perusahaan manufaktur di indonesia (analisis sebelum dan sesudah adopsi ifrs) ]]>
<![CDATA[Agus Khazin Fauzi]]>;
<![CDATA[Endar Pituringsih]]>;
<![CDATA[Biana Adha Inapty]]>
<![CDATA[ (JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 1, No 2: November 2015 ]]>
Publisher : <![CDATA[Universitas Mercu Buana Yogyakarta ]]>
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DOI: 10.26486/jramb.v1i2.201
<![CDATA[This research is aimed at examining and analyzing the effect of investment opportunity set (IOS), liquidity, leverage and accounting conservatism on the quality of profit at manufacturing company before and after the adoption of IFRS. This research was classified as associative research. The samples used are 52 manufacturing companies registred at Indonesian Stock Exchange during the period of 2008-2013. The analysis employed multiple linear regression and paired sample t-test. The research showed that IOS variable and liquidity do not significantly affect on the quality of profit before and after the adoption of IFRS. While, leverage variable does not significantly affect the quality of profit before the adoption, but it does significantly after the adoption. Then, accounting conservatism variable had significantly affect on the quality of profit before and after the adoption of IFRS. The paired sample t-test showed that there is difference in quality of profit, liquidity, and accounting conservatism before and after the adoption of IFRS. While this research showed that IOS and leverage are different either before or after the adoption of IFRS.Keywords : quality of profit, investment opportunity set (IOS), liquidity, leverage and acounting conservatism.]]>
<![CDATA[Determinan Kecurangan Akuntansi Dalam Pengelolaan Keuangan Dengan Etika Kerja Islam Sebagai Pemoderasi ]]>
<![CDATA[Octavia, Syabrina]]>;
<![CDATA[Biana Adha Inapty]]>
<![CDATA[ Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Negeri Manado ]]>
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DOI: 10.53682/jaim.vi.11349
<![CDATA[Kasus korupsi dalam pengelolaan keuangan sektor publik masih sering terjadi di pemerintah daerah, termasuk di Kota Mataram dan menjadi permasalahan serius yang dapat merusak integritas serta kepercayaan publik terhadap aparatur negara. Faktor seperti kecintaan terhadap uang, sifat machiavellian, dan jabatan diduga memengaruhi kecenderungan individu dalam melakukan kecurangan. Etika kerja Islam dipertimbangkan sebagai faktor moderasi yang dapat menekan tindakan tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh kecintaan terhadap uang, sifat machiavellian, dan jabatan terhadap kecurangan akuntansi serta peran etika kerja Islam sebagai variabel moderasi. Dengan pendekatan kuantitatif, penelitian ini menggunakan metode Partial Least Squares-Structural Equation Modeling (PLS-SEM) pegawai negeri sipil di Kota Mataram. Hasil penelitian menunjukkan bahwa ketiga variabel independen berpengaruh positif terhadap kecurangan akuntansi, namun etika kerja Islam tidak mampu memoderasi hubungan tersebut. Implikasi penelitian ini diharapkan mampu memperkuat pengawasan keuangan dan penerapan nilai etika Islam dalam birokrasi pemerintahan.]]>
<![CDATA[Determinan Kualitas Pelaporan Keuangan UMKM ]]>
<![CDATA[Anggriani, Reni]]>;
<![CDATA[Biana Adha Inapty]]>
<![CDATA[ Income : Digital Business Journal Vol. 3 No. 2 (2025) ]]>
Publisher : <![CDATA[Universitas Bumigora ]]>
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DOI: 10.30812/income.v3i2.5291
<![CDATA[Kurangnya kesadaran akan pentingnya laporan keuangan di kalangan pelaku UMKM di Kota Mataram menjadi isu utama dalam upaya peningkatan kualitas pelaporan keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh pengalaman kerja, pengendalian internal, pemahaman tentang SAK EMKM, dan sistem informasi terhadap kualitas laporan keuangan UMKM. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik analisis Partial Least Squares - Structural Equation Modeling (PLS-SEM). Data diperoleh dari pelaku UMKM di Kota Mataram. Hasil penelitian menunjukkan bahwa pengalaman kerja, pemahaman SAK EMKM, dan sistem informasi berpengaruh positif terhadap kualitas laporan keuangan, sedangkan pengendalian internal tidak memiliki pengaruh signifikan. Temuan mengindikasikan bahwa pengendalian internal, khususnya pengalaman kerja, pemahaman SAK EMKM dan system informasi memainkan peran penting dalam membentuk praktik pelaporan yang baik. Penelitian ini memberikan implikasi praktis bagi instansi pembina UMKM untuk merancang program pelatihan yang lebih terarah guna meningkatkan kualitas pelaporan keuangan berdasarkan standar SAK EMKM.]]>
<![CDATA[Determinan Kecurangan Akuntansi Dalam Pengelolaan Keuangan Dengan Etika Kerja Islam Sebagai Pemoderasi ]]>
<![CDATA[Octavia, Syabrina]]>;
<![CDATA[Biana Adha Inapty]]>
<![CDATA[ Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Negeri Manado ]]>
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DOI: 10.53682/jaim.vi.11349
<![CDATA[Kasus korupsi dalam pengelolaan keuangan sektor publik masih sering terjadi di pemerintah daerah, termasuk di Kota Mataram dan menjadi permasalahan serius yang dapat merusak integritas serta kepercayaan publik terhadap aparatur negara. Faktor seperti kecintaan terhadap uang, sifat machiavellian, dan jabatan diduga memengaruhi kecenderungan individu dalam melakukan kecurangan. Etika kerja Islam dipertimbangkan sebagai faktor moderasi yang dapat menekan tindakan tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh kecintaan terhadap uang, sifat machiavellian, dan jabatan terhadap kecurangan akuntansi serta peran etika kerja Islam sebagai variabel moderasi. Dengan pendekatan kuantitatif, penelitian ini menggunakan metode Partial Least Squares-Structural Equation Modeling (PLS-SEM) pegawai negeri sipil di Kota Mataram. Hasil penelitian menunjukkan bahwa ketiga variabel independen berpengaruh positif terhadap kecurangan akuntansi, namun etika kerja Islam tidak mampu memoderasi hubungan tersebut. Implikasi penelitian ini diharapkan mampu memperkuat pengawasan keuangan dan penerapan nilai etika Islam dalam birokrasi pemerintahan.]]>
<![CDATA[Pengaruh Siskeudes, Kompetensi SDM Dan Transparansi Terhadap Kualitas Laporan Keuangan Dengan Pengendalian Internal Sebagai Variabel Intervening ]]>
<![CDATA[Papra , Aldi Sujadin]]>;
<![CDATA[Biana Adha Inapty]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v8i4.2469
<![CDATA[Identifying the influence of Siskeudes usage, human resource competency (SDM), and transparency on the financial reports' qualities, using intervening variables that are internal controls was the goal of this research. The research adopts a quantitative approach. The subjects are all financial officers of villages within West Sumbawa Regency. Data collection employs a questionnaire with a population of 58 villages, using a total sampling technique that makes all population members sampled. Data analysis utilizes path analysis with the trimming method. This research concluded that: the usage of Siskeudes, human resource competency, and transparency partially and significantly affects the quality of financial reports, otherwise internal control doesn’t mediate the influence of Siskeudes usage on the quality of financial reports. On the other side, internal control mediates the influence of human resource competency on the quality of financial reports, and internal control mediates the influence of transparency on the quality of financial reports.]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN SAHAM OLEH PEMERINTAH DAERAH, TOTAL KREDIT, DAN KOMPLEKSITAS USAHA TERHADAP BIAYA MONITORING BPD SE INDONESIA ]]>
<![CDATA[Bambang Bambang]]>;
<![CDATA[RR. Sri Pancawati]]>;
<![CDATA[Biana Adha Inapty]]>;
<![CDATA[Iwan Kusuma Negara]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v17i1.25
<![CDATA[This study aims to determine the effect of capital structure, credit, and business complexity on monitoring costs performed on 21 BPD in Indonesia. The statistical test results show that the local government ownership has no influence on monitoring costs. These results may confirm the effectiveness of the supervisory authority to the Bank in form of who eligible to be commissioner and the minimum shares must to paid as risk buffer. The amount of credit provided by the bank has an effect on monitoring cost which can be interpreted that the supervision of the bank's main activity is supervision of earning assets conducted in line with credit changes. Similarly, the business complexity of BPD influences the cost of monitoring BPD Se Indonesia. The duties of the Board of Commissioners are also expected to make visits to branches of banks scattered in the work area and outside the region in order to conduct active supervision and provide motivation and advisory to all levels in BPD. This function are expeceted for small size of BPD.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE DAN INTANGIBLE ASSETS TERHADAP FINANCIAL DISTRESS ]]>
<![CDATA[Hasniati Hasniati]]>;
<![CDATA[Biana Adha Inapty]]>;
<![CDATA[Eni Indriani]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 16 No 1 (2017): Aksioma - Accounting Journal Research, Juni 2017 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v16i1.31
<![CDATA[The objective of this study is toexamine the influence of corporate governance and intangible assets to ward financial distress. Corporate governance in this study is measured by board of directors, independent board, institutional ownership, managerial ownership and the audit committee. Intangible assets used in this study are measured by allintangible assets owned by the company. The populationin this study is all manufacturing companies listed on the Indonesia Stock Exchange, which continuously published financial statements in 2010-2012. Based on purposive sampling method, the sample consisted of 21companies in the period 2010-2012 in order to obtain 63 observation data. Financial distress in this studyis measured by the AltmanZ-score. Hypothesis testing based on multiple linearr egressions showed that the board of directors and independent board have positive influence on financial distress. The result also showed that managerial ownership has negative influence on financial distress, while institutional ownership, audit committee and intangible assets has no influence on the financial distress.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN ]]>
<![CDATA[jumriati Safira]]>;
<![CDATA[Biana Adha Inapty]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 23 No 2 (2024): Jurnal Riset Akuntansi Aksioma, Desember 2024 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v23i2.313
<![CDATA[This study aims to examine the influence of intellectuall capital and good corporate governance on the company's financial performance in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The approach employed in this study using a sample of 145 companies was purposeful sampling. Return on Asset (ROA) is the dependent variable that is measured using a panel data regression model. Intellectuall capital, institutional ownership, audit committee, independent board of commissioners, and management ownership were the study's independent factors. The test results demonstrate that a companny's financial success is positively impacted by its intellectuall capital. In the meantime, for mining companies listed on the Indonesia Stock Exchange for the 2018–2022 period, good corporate governance, as measured by institutional ownership, the number of audit committees, an independent board of commissioners, and managerial ownership, has no bearing on the company's financial performance. The research's conclusions benefit businesses and investors in real ways. This research can be used as a consideration in applying the variables in this study to help improve company performance and is also expected to help investors in making the right decisions in investing.]]>
<![CDATA[A Akuntabilitas Fiskal Vs Akuntabilitas Sosial Pengelolaan Keuangan Desa ]]>
<![CDATA[Baiq Rosyida Dwi]]>;
<![CDATA[Wirawan Suhaedi]]>;
<![CDATA[Biana Adha Inapty]]>;
<![CDATA[Robith Hudaya]]>
<![CDATA[ Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 1 (2022): Jurnal Ilmiah Tata Sejuta STIA Mataram ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram ]]>
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DOI: 10.32666/tatasejuta.v8i1.305
<![CDATA[The aims of this study is to determine the level of application of fiscal accountability and social accountability of village financial management, and to compare the application of both. The research is a qualitative research with a phenomenological approach. Data was collected through interviews of informans are involving in village financial management and documentation of the Village Budget Realization Report (LRA). The results showed that the fiscal accountability was less quality. This is based on the behavior of village government financial report compilers who report dishonest and accurate spending. Meanwhile, social accountability, both supply and demand side, is determined by the attitudes, habits and views of village financial management officials. Quality of social accountability practices is similar with quality of fiscal accountability practices. However, taking into account the phenomena that occur, the degree of social accountability will determined by the quality of fiscal accountability. Keyword : Fiscal Accountability, Sosial Accountability]]>
