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All Journal Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Tata Sejuta STIA Mataram
R. Sapto Hendri BS
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Economics, Econometrics & Finance Social Sciences

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A STUDY OF SUSTAINABLE DEVELOPMENT GOALS (SDG's) PROCESS IN VILLAGES IN WEST LOMBOK DISTRICT Rakhmawati, Intan; R. Sapto Hendri BS; Baiq Rosyida Dwi Astuti
Jurnal Riset Akuntansi Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i1.291

Abstract

Village governments have received village funding from the central government. Villages are increasingly in the spotlight, because they must be guided by SDG's (Sutainable Development Goals). Based on research by Rakhmawati, et al (2021), the planning and budgeting aspects with 18 aspects of Sustainable Development Goals (SDG's) are considered quite complex, with 247 indicators, in 3 pillars (Economic, Social and Environmental). This research is aimed at examining planning and budgeting documents, as well as the implementation of village finances, whether they are in line with the 2021 SDG data collection. The targeted villages are villages in West Lombok Regency, with different typography, namely land, sea/water, and mountains. Based on the type, this research is descriptive research. As a result, in 2022, the SDG program will not be able to bring uniqueness to the stages of village financial management. This was because the application for data collection and measuring SDG sub-indicators was not yet clear in 2022. As a result, village financial implementation realization data were incompletely filled in by villages. Researchers suggest that there are village financial implementation standards that are designed more clearly by the central government, both by the Ministry of Home Affairs and the Ministry of Villages.
Akutansi Dan Manajemen Keuangan Pada Organisasi Berbasis Islam: Studi Kasus Pada Beberapa Pondok Pesantren Di Kabupaten Lombok Utara - NTB Saipul Arni Muhsyaf; R. Sapto Hendri BS; Iman Waskito
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.v7i1.197

Abstract

Religion-based organizations are expected to be the best examples of organizations that are rich in core values ​​such as integrity, professionalism, partnership and stewardship. Unfortunately, religious-based organizations such as pondok pesantren are more focused on social service issues so they do not have a control mechanism to protect the pesantren's resources and continuously provide information to their stakeholders regarding the organization's financial status and fundraising efforts. This study aims to assess the practice of financial management in Islamic boarding schools (pondok pesantren) in North Lombok Regency. The research results reveal, among others (1) the financial reports used by the boarding school unit are only limited to cash books, (2) the boarding school is challenged to provide/prepare proficient accounting personnel in the boarding school financial management work unit, (3) It is important for the leadership to manage the resources of this boarding schools, (4) periodic comparisons between planned and actual budgeting are in a weak position in Islamic boarding schools, (5) Some Islamic boarding schools have strong experience and others still need development, (6) although the majority of Islamic boarding schools conduct external audits, there are several Islamic boarding schools that have not accommodated the audit mechanism.
Co-Authors Baiq Rosyida Dwi Astuti Iman Waskito Rakhmawati, Intan Saipul Arni Muhsyaf