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All Journal Valid Jurnal Ilmiah
Yusli Mariadi
Universitas Mataram, Indonesia
Economics, Econometrics & Finance Social Sciences

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Efektivitas Penerapan Sistem Informasi Manajemen Daerah (SIMDA) untuk Pengelolaan Keuangan Putu Ayu Puji Laksmi Dewi; Animah Animah; Yusli Mariadi
Valid: Jurnal Ilmiah Vol 19 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v19i1.195

Abstract

The effectiveness of SIMDA implementation is the result of the extent to which a public sector organization can produce financial reports in accordance with predetermined criteria and in order to assist information technology-based financial management. The purpose of this research to analyze the effectiveness of the implementation of SIMDA in the regional secretary of Mataram City, especially the general section. The research method used in this research is descriptive qualitative with a phenomenological approach. Data collection techniques are in the form of library research and observation consisting of indepth interviews and documentation. The result of this research indicate that the implementation of SIMDA at the City of Mataram, especially the general section has been running effectively. This can be seen from the employees who have understood the meaning of SIMDA, the success of the program, the success of the target, the satisfaction of using SIMDA, and the suitability of the results. Other factors owned by the regional secretary of Mataram City also support the effective implementation of SIMDA such as communication, resources, disposition, and bureaucratic structure.
Penerapan Standar Akuntansi Keuangan EMKM dalam Penyusunan Laporan Keuangan pada BUMDes Al-Barokah Perian Kecamatan Montong Gading Muhammad Fathul Wahid Yusri; Eni Indriani; Yusli Mariadi
Valid: Jurnal Ilmiah Vol 19 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v19i2.225

Abstract

SAK EMKM merupakan standar akuntansi keuangan yang diterbitkan oleh Ikatan Akuntansi Indonesia yang diperuntukan untuk entitas tanpa akuntabilitas publik. Penelitian ini dimaksudkan untuk mengetahui bagaimana penerapan SAK EMKM dalam penyusunan laporan keuangan pada BUMDes Al-Barokah Perian, Desa Perian, Kecamatan Montong Gading, Kabupaten Lombok Timur. Penelitian ini merupakan penelitian kualitatif dengan tipe deskriptif. Kriteria informan adalah pengurus BUMDes yang setidaknya terkait langsung dengan pengelolaan keuangan BUMDes. Teknik pengumpulan data dalam penelitian ini adalah wawancara, dokumentasi, dan observasi. Simpulan dari penelitian ini menunjukkan bawha laporan keuangan yang dimiliki oleh BUMDes Al-Barokah Perian hanya melaporkan pemasukan dan pengeluaran kas serta neraca dan laba rugi yang dibuat dengan cara sederhana. BUMDes Al-Barokah Perian belum menerapkan laporan keuangan yang sebenarnya mulai dari siklus akuntansi yang berlaku umum meliputi, jurnal umum, buku besar, neraca saldo, dan neraca lajur. Serta laporan keuangan berdasarkan SAK EMKM meliputi, laporan laba rugi, laporan posisi keuangan, dan catatan atas laporan keuangan. Selain itu, dengan adanya laporan keuangan yang valid dapat digunakan sebagai bahan evaluasi dan pengambilan keputusan demi kemajuan organisasi.
Kecenderungan Kecurangan Pada BUMDes “Semangat Pemuda” Desa Giri Sasak Kecamatan Kuripan Kabpaten Lombok Barat Fidianatun Fidianatun; Animah Animah; Yusli Mariadi
Valid: Jurnal Ilmiah Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i2.289

Abstract

The tendency of accounting fraud in terms of the system that occurs in BUMDes Semangat Pemuda in Giri Sasak village is caused by perpetrators misusing the information system used in BUMDes. Tendency of fraud is carried out by falsifying the number of transactions that are input into the system because the internal control system implemented at BUMDes Semangat Pemuda is not implemented properly.This study aims to reveal the form of accounting fraud in terms of the system using the Opportunity factor based on the Fraud Triagle Theory that occurs in BUMDes Semangat Pemuda. The method used in this research is descriptive with a qualitative approach. Data collection techniques using observation, interviews, and documentation. The results showed that the weak of BUMDe’s internal control system presented many loopholes fraud tendencies, including lack of proof of transactions, poor financial records, no separation of cash receipts and recording, not carrying out stock opname. Therefore, effective internal control will be very helpful in minimizing fraud and losses that occur.
Kecenderungan Kecurangan Pada BUMDes “Semangat Pemuda” Desa Giri Sasak Kecamatan Kuripan Kabpaten Lombok Barat Fidianatun Fidianatun; Animah Animah; Yusli Mariadi
Valid: Jurnal Ilmiah Vol. 20 No. 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i2.289

Abstract

The tendency of accounting fraud in terms of the system that occurs in BUMDes Semangat Pemuda in Giri Sasak village is caused by perpetrators misusing the information system used in BUMDes. Tendency of fraud is carried out by falsifying the number of transactions that are input into the system because the internal control system implemented at BUMDes Semangat Pemuda is not implemented properly.This study aims to reveal the form of accounting fraud in terms of the system using the Opportunity factor based on the Fraud Triagle Theory that occurs in BUMDes Semangat Pemuda. The method used in this research is descriptive with a qualitative approach. Data collection techniques using observation, interviews, and documentation. The results showed that the weak of BUMDe’s internal control system presented many loopholes fraud tendencies, including lack of proof of transactions, poor financial records, no separation of cash receipts and recording, not carrying out stock opname. Therefore, effective internal control will be very helpful in minimizing fraud and losses that occur.
Co-Authors Animah Animah Eni Indriani Fidianatun Fidianatun Muhammad Fathul Wahid Yusri Putu Ayu Puji Laksmi Dewi