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Spiritualitas Dalam Akuntansi Sang Pembebas Dari Kuasa Kapitalisme Ida Ayu Nursanty; Endang Kartini; I Made Murjana
Akuntansi & Ekonomika Vol 11 No 1 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i1.2549

The objectives of the research are to criticize the modern accounting is entrenched under the auspices of capitalism, especially accounting in Indonesia, and to an alternative idea for a better one. Is done as there as a strength that accounting for capitalism has reached a deadlock in answering current problems. Conventional accounting as a product of the modern era which has the spirit of capitalism is always oriented towards maximizing profit and rationality of recording. The impact of this understanding makes accounting a means of legitimating certain parties to seek maximum profit, without paying attention to other artificial interests. Through a rasionalis spiritualist approach, the research suggests the internalization of "spirituality" which refers to Islamic spirituality. Under the internalization of Islamic spirituality, accounting can be separated from the domination of capitalism.

PENGARUH PENGGUNAAN INFORMASI AKUNTANSI, MODAL USAHA, LAMA USAHA, DAN LOKASI USAHA TERHADAP KEBERHASILAN USAHA MIKRO KECAMATAN PRINGGABAYAKABUPATEN LOMBOK TIMUR I Made Suardana Suardana; Fitriah; I Made Murjana
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 3 No. 2 (2020): Jurnal Akuntansi dan Keuangan Syariah : Aliansi
Publisher : Akuntansi research UGR

Penelitian ini bertujuan untuk menguji Pengaruh Penggunaan Informasi Akuntansi, Modal Usaha, Lama Usaha, dan Lokasi Usaha terhadap Keberhasilan Usaha Mikro di Kecamatan Pringgabaya Kabupaten Lombok Timur. Sehingga variabel penelitian ini terdiri dari 4 variabel independen yaitu Penggunaan Informasi Akuntansi (X1), Modal Usaha (X2), Lama Usaha (X3), dan Lokasi Usaha (X4) dan variabel dependen yaitu Keberhasilan Usaha (Y). Populasi dalam penelitian ini adalah seluruh pelaku usaha mikro yang ada di Kecamatan Pringgabaya Kabupaten Lombok Timur sebanyak 150 usaha mikro. Tekhnik pengambilan sampel menggunkan Simple Random Sampling, sehingga diperoleh jumlah sampel sebanyak 60 orang. Tekhnik pengumpulan data menggunakan observasi, wawancara dan kuesioner. Tekhnik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda dan uji hipotesis menggunakan t-statistik untuk menguji koefisien regresi parsial serta f-statistik untuk menguji kelayakan model penelitian dengan level of significance 0,5/5%. Selain itu dilakukan pula uji asumsi klasik yang meliputi uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Hasil analisis menunjukkan bahwa variabel penggunaan informasi akuntansi dan lama usaha tidak memiliki pengaruh signifikan terhadap keberhasilan usaha, sedangkan variabel modal usaha dan lokasi usaha memiliki pengaruh signifikan terhadap keberhasilan usaha.

Pengaruh Media Sosial, E-Commerce, dan Website terhadap Kinerja UMKM pada UMKM Tenun di Lombok Tengah: - Rusdi Rusdi; Armiani Armiani; I Made Murjana
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 1 No. 4 (2023): Januari 2023
Publisher : PT Seval Literindo Kreasi

Penggunaan teknologi digital seperti Media sosial, E-Commerce dan Website dapat berpengaruh pada kinerja UMKM. Penelitian ini bertujuan untuk mengetahui pengaruh media sosial, e-commerce dan website terhadap kinerja UMKM pada UMKM tenun di Lombok Tengah. Penelitian ini merupakan penelitian asosiatif dengan pendekatan kuantitatif. Penelitian ini terdiri dari tiga variabel independen yaitu Media Sosial (X1), E-Commerce (X2) dan Website (X3) serta satu variabel dependen yaitu Kinerja UMKM (Y). Populasi dalam penelitian ini adalah Pelaku UMKM Tenun di Lombok Tengah. Sampel diambil dengan menggunakan metode purposive sampling dengan kriteria pelaku UMKM merupakan pengrajin dan penjual Tenun sehingga diperoleh sampel sebanyak 40 UMKM. Data diperoleh dengan menyebarkan 40 kuesioner kepada pelaku UMKM Tenun. Kuesioner yang kembali dan bisa digunakan sebanyak 40 kuesioner. Data dianalisis menggunakan SPSS 22 dengan uji asumsi klasik dan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa media sosial, e-commerce dan website tidak berpengaruh signifikan terhadap kinerja UMKM. Hasil penelitian ini juga menunjukkan bahwa variabel independen (media sosial, e-commerce dan website) mampu mempengaruhi variabel dependen (kineja UMKM) sebesar 18,9% sedangkan sisanya sebesar 81,9% kinerja UMKM dipengaruhi variabel-variabel lain di luar model regresi yang digunakan dalam penelitian ini. Katakunci: Media Sosial, E-Commerce, Website, dan Kinerja UMKM.

PENGARUH PENGGUNAAN INFORMASI AKUNTANSI, MODAL USAHA, LAMA USAHA, DAN LOKASI USAHA TERHADAP KEBERHASILAN USAHA MIKRO KECAMATAN PRINGGABAYAKABUPATEN LOMBOK TIMUR I Made Suardana Suardana; Fitriah; I Made Murjana
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 3 No. 2 (2020): Jurnal Akuntansi dan Keuangan Syariah : Aliansi
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v3i2.178

Penelitian ini bertujuan untuk menguji Pengaruh Penggunaan Informasi Akuntansi, Modal Usaha, Lama Usaha, dan Lokasi Usaha terhadap Keberhasilan Usaha Mikro di Kecamatan Pringgabaya Kabupaten Lombok Timur. Sehingga variabel penelitian ini terdiri dari 4 variabel independen yaitu Penggunaan Informasi Akuntansi (X1), Modal Usaha (X2), Lama Usaha (X3), dan Lokasi Usaha (X4) dan variabel dependen yaitu Keberhasilan Usaha (Y). Populasi dalam penelitian ini adalah seluruh pelaku usaha mikro yang ada di Kecamatan Pringgabaya Kabupaten Lombok Timur sebanyak 150 usaha mikro. Tekhnik pengambilan sampel menggunkan Simple Random Sampling, sehingga diperoleh jumlah sampel sebanyak 60 orang. Tekhnik pengumpulan data menggunakan observasi, wawancara dan kuesioner. Tekhnik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda dan uji hipotesis menggunakan t-statistik untuk menguji koefisien regresi parsial serta f-statistik untuk menguji kelayakan model penelitian dengan level of significance 0,5/5%. Selain itu dilakukan pula uji asumsi klasik yang meliputi uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Hasil analisis menunjukkan bahwa variabel penggunaan informasi akuntansi dan lama usaha tidak memiliki pengaruh signifikan terhadap keberhasilan usaha, sedangkan variabel modal usaha dan lokasi usaha memiliki pengaruh signifikan terhadap keberhasilan usaha.

Pengaruh ROE, ROA, Dan Price Book To Value Terhadap Harga Saham Perusahaan Manufatur Di BEI Miranti Rumaisa; I Made Murjana; Baiq Desthania Prathama
Kredibel: Jurnal Ilmiah Manajemen Vol. 1 No. 2 (2023): Vol. 1, No. 2, Oktober 2023
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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This study aims to analyze the effect of Return On Equity (ROE), Return On Assets (ROA), and Price Book To Value (PBV) partially and simultaneously on stock prices and the most dominant influence is Return On Equity (ROE), Return On Assets (ROA), and Price Book To Value (PBV) for stock prices in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for 2018-2021. The population in this study amounted to 26 companies with a sampling technique using purposive sampling so that the number of samples was 15 companies. The analytical method used is multiple linear regression analysis. The results of the multiple linear regression analysis are Y = 7,771 + 3,697 X1 - 11,841 X2 + 0,120 X3. The results showed that partially the ROE variable had a non-significant positive effect on stock prices, ROA had a significant negative effect on stock prices, and PBV had a significant positive effect on stock prices. Simultaneously the variables ROE, ROA, and PBV also affect stock prices. The most dominant variable is indicated by the PBV variable.

Analisis Efektivitas dan Efisiensi Pelaksanaan Anggaran Belanja Pada BAPPEDA dan LITBANG Kabupaten Dompu Dinda Arista Kholifaturrahmah; I Made Murjana; I Nengah Arsana
Kredibel: Jurnal Ilmiah Manajemen Vol. 1 No. 3 (2023): Vol. 1 No. 3 Desember 2023
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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This study aims to determine and analyze the level of effectiveness and efficiency of the budget in the 2018-2022 Bappeda & Litbang in Dompu Regency. Data collection techniques used in this study are documentation and interviews. The analytical method used in this study is descriptive quantitative analysis and data analysis using the method of measuring effectiveness and efficiency. The research results show that the effectiveness level of budget implementation at Bappeda & Research and Development of Dompu Regency in 2018-2022 is categorized as effective with an average ratio of effectiveness levels over the last five years of 94.48%. Meanwhile, the overall level of efficiency of the expenditure budget at Bappeda & Research and Development of Dompu Regency in 2018-2022 is categorized as efficient with an average ratio of efficiency level over the last five years of 65.3%.

Pendampingan Pengolahan Lele Biofok FPST menjadi Produk Abon Di UMKM Desa Batu Kumbung Topan Siswanto; Nendy Pratama Agusfianto; Armiani; I Made Murjana; Yusi Faizatul Octavia
Valid Jurnal Pengabdian Vol. 4 No. 2 (2026): Vol. 4 No. 2 Juli 2026
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

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This community service initiative was carried out with MSMEs in Batu Kumbung Village, Lingsar District, West Lombok Regency, West Nusa Tenggara Province. These MSMEs possess significant potential for development into a sustainable, fisheries-based alternative economic source. A key commodity is the catfish, which is widely recognised by the public and boasts high nutritional value. In West Lombok, the Batu Kumbung Village MSMEs focus on processing fishery products into items such as shredded fish (*abon*) and chilli sauce (*sambal*). Additionally, a biofloc pond system managed by the Batu Kumbung Fish Seed Centre (BBI) is utilised for catfish farming. However, the harvest from these ponds has traditionally been sold fresh without further processing, meaning the potential value-added benefits have not been fully realised. As part of this community service project, a team of lecturers from STIE AMM collaborated with the Batu Kumbung Village MSMEs to develop a new processed product: shredded catfish. The initiative included educational sessions and hands-on training in producing shredded catfish, aiming to diversify the MSMEs' product offerings. The project successfully enhanced knowledge and skills regarding catfish processing, which is expected to broaden the product range and boost the competitiveness of the Batu Kumbung Village MSMEs.

A Transformasi Digital UMKM Melalui Pelatihan dan Pendampingan untuk Penguatan Literasi Digital dan Peningkatan Omzet di Kecamatan Lingsar, Lombok Barat Armiani Armiani; I Made Murjana; Yusi Faizathul Octavia; Topan Siswanto; Nendy Pratama Agusfianto; Khaerul Hadi; Dwi Arini Nursansiwi
Valid Jurnal Pengabdian Vol. 4 No. 1 (2026): Vol. 4 No. 1 Januari 2026
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

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This Community Service Program (PKM) aims to enhance the capacity of culinary MSME (Micro, Small, and Medium Enterprises) actors in Lingsar District, West Lombok Regency, in utilizing social media as a tool for promotion and sales improvement. Using the Participatory Action Research (PAR) approach, the program was implemented through four main stages: needs analysis, digital marketing training, four-week intensive mentoring, and evaluation and reflection. The mentoring activities focused on three MSMEs representing different culinary sub-sectors, namely traditional dry snacks, catfish floss, and wet cakes. The results showed a significant improvement in participants’ digital literacy, frequency of online promotional content, and an increase in business turnover by 20–30%. The program also fostered collaborative networks among MSME actors to ensure business sustainability through digital platforms. Thus, the PAR approach proved effective in empowering MSMEs toward sustainable digital independence in West Lombok.

Analisis Kemampuan Kinerja Keuangan Dalam Melaksanakan Otonomi Daerah Di Kabupaten Lombok Barat Periode 2018-2022 Lina Ma’anur Rapika; I Made Murjana; Topan Siswanto
Kredibel: Jurnal Ilmiah Manajemen Vol. 5 No. 1 (2025): Vol. 5 No. 1 Oktober 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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This study aims to find out how the regional financial capacity is in the implementation of regional autonomy in West Lombok Regency. By using descriptive research methods, by using financial ratios, namely the ratio of independence, the ratio of effectiveness and efficiency ratio, activity ratio and growth ratio. The results showed that the results of the ratio of regional financial independence were indicated by ratios between 0-25% which belonged to an instructive relationship pattern where the role of the Central Government was still large, the level of independence of West Lombok Regency was not yet able to carry out regional autonomy. The effectiveness ratio shows that the realization of Regional Original Revenue has not exceeded the budget and the efficiency ratio in 2018 and 2019 is between 80-90% which is classified as quite efficient, in 2020 and 2021 the ratio is between 90-100% which is classified as less efficient and in 2022 the ratio figure is 100.48% which is classified as inefficient. The activity ratio shows the ratio between 60-80% which belongs to the compatible category. The growth ratio shows that from 2018 to 2019 the growth of Local Own Revenue increased by 13.92% which is relatively low, the growth of Local Own Revenue from 2019 to 2020 decreased by -11.36% which is very low, the growth of Regional Own Revenue from 2020 to 2021 it has increased by 34.63% which is classified as moderate and the growth of Local Own Revenue in 2021 towards 2022 has decreased by -8.85% which is very low.

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