Articles
<![CDATA[Pendampingan Tata Kelola Keuangan Badan Usaha Milik Desa ]]>
<![CDATA[Lilik Handajani]]>;
<![CDATA[Akram]]>;
<![CDATA[Saipul Arni Muhsyaf]]>;
<![CDATA[Ayudia Sokarina]]>
<![CDATA[ Jurnal Pengabdian Magister Pendidikan IPA Vol 4 No 4 (2021) ]]>
Publisher : <![CDATA[Universitas Mataram ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (234.771 KB)
|
DOI: 10.29303/jpmpi.v4i4.1127
<![CDATA[The main problem in managing village-owned enterprises (known as BUMDes) is the sustainability of economic enterprises after BUMDes is formed. Many BUMDes are then inactive after being formed due to problems in their management. Problems with procedures in financial management are indicated as the main factor causing problems in the management of BUMDes in addition to other factors such as the limited ability of BUMDes managers and lack of supervisory functions. Most BUMDes managers have limited knowledge, understanding, and abilities in administering and reporting business finances. This condition will certainly be an obstacle to business continuity and the continuous progress of BUMDes as a productive economic business in the village which is expected to support the welfare of the village community. This partnership community service activity is carried out through a pattern of mentoring assistance to BUMDes managers in Peteluan Indah Village who are still experiencing problems in administering and reporting BUMDes finances due to limited knowledge and human resource capabilities of BUMDes managers. This assistance activity is carried out through an evaluation of the institutional aspects, business management and financial management of BUMDes. The results of this mentoring activity provide a strengthening of the organizational structure related to the duties, functions and authorities of BUMDes managers, advisors and supervisors. From the aspect of business management, this activity can direct the management of existing BUMDes businesses and identify other economic business opportunities according to the superior potential of the village. From the aspect of financial governance, this mentoring activity can evaluate weaknesses and problems in the pattern of financial management through financial administration and reporting that are needed to support financial accountability and transparency to realize best practices in BUMDes financial governance.]]>
<![CDATA[Penyuluhan dan Pedampingan Penyusunan Pengelolaan Keuangan Panti Asuhan "Darus - Shiddiqien NW" Mertak Paok, Desa Mekar Bersatu Kecamatan Batukliang Kabupaten Lombok Tengah ]]>
<![CDATA[Endar Pituringsih]]>;
<![CDATA[Rr Titiek Herwanti]]>;
<![CDATA[Lilik Handajani]]>
<![CDATA[ Jurnal Gema Ngabdi Vol. 2 No. 3 (2020): Jurnal Gema Ngabdi ]]>
Publisher : <![CDATA[Universitas Mataram ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29303/jgn.v2i3.116
<![CDATA[The counseling and training activities on the preparation of financial management at the DarusShiddiqien NW Mertak Paok Reformatory in Central Lombok Regency aim to provide understanding and training to orphanage administrators in Central Lombok Regency. In addition, this training was conducted to provide knowledge to orphanage administrators about the importance of making financial reports, so that funds from donors can be managed properly. In the end, this activity is expected to produce human resources capable of making bookkeeping and financial management. This training activity will be aimed at administrators of the DarusShiddiqien NW Mertak Paok Islamic Boarding School in Central Lombok Regency. The implementation of the activity is carried out with the approach of presenting material relevant to the needs of the orphanage administrators according to PSAK 45. Another hope of this activity can be a means of carrying out community service activities, in particular providing counseling and training in preparing financial reports.]]>
<![CDATA[PENGELOLAAN BANTUAN KEUANGAN BERSIFAT KHUSUS DARI PEMERINTAH KABUPATEN DALAM ANGGARAN PENDAPATAN DAN BELANJA DESA ]]>
<![CDATA[Johan Satriajaya]]>;
<![CDATA[Lilik Handajani]]>;
<![CDATA[I Nyoman Nugraha Ardana Putra]]>
<![CDATA[ Jurnal Akuntansi Aktual VOLUME 5, NOMOR 1, JANUARY 2018 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (612.606 KB)
|
DOI: 10.17977/um004v5i12018p001
<![CDATA[This research aimed to analyse the specially-allocated financial aid policy from district government to village government of Samanta. The fact indicates that there has been a misconduct in budget management, which becomes the main reason to do this research. This research employs a qualitative method, using the phenomenological-hermeneutic approach. Data collection uses an in-depth interview with village financial manager, and supported by observation and documentation. Data analysis applies the method of phenomenological-hermeneutic perspectives. The result shows that specially-allocated financial aid management was not appropriately implemented. This was caused by the inconsistency of local government in implementing its local regulation. District government is using its power discretion and the regulation discretion. High tendency of different interests in implementing the policy has led to a pseudo-statement to empower village government and village society. Thus, it needs better commitment from district government to set aside the interests of certain groups and politics to ensure that the main objective of that policy could be implemented properly.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI OPTIMALISASI PEMANFAATAN ASET TETAP PADA PEMERINTAH KOTA MATARAM ]]>
<![CDATA[Siti Rahimah Nurdiana]]>;
<![CDATA[Lilik Handajani]]>;
<![CDATA[Alamsyah Alamsyah]]>
<![CDATA[ Valid: Jurnal Ilmiah Vol 13 No 1 (2016) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMM ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (0.272 KB)
<![CDATA[The purpose of this study was to examine and provide empirical evidence about the Effect of asset inventory, legal audit of assets, asset valuation and monitoring and control of assets to optimize the utilization of fixed assets belonging to the City of Mataram. Sampling using purposive sampling method, with the respondent amounted to 73 people, namely the administrator of goods and the echelon IV in each SKPD in Mataram. This study uses multiple regression data analysis tools.The results showed empirical evidence that the asset inventory, monitoring and control of assets has positive influence on optimizing the utilization of fixed assets of the City of Mataram. However, legal audit of assets and asset valuation does not affect the optimization of asset utilization. The study's findings indicate that the better the inventory as well as the supervision and control of the asset, then the more optimal utilization of fixed assets, other indications explained that the City of Mataram is still yet maximum in conducting legal audit of assets and the valuation of assets due to constrained problems of legality. The implications of this study lead to the need for accountability in the management of government-owned assets in order to improve the optimization of the utilization of fixed assets owned by the Government. Thus assets owned area can be more efficiently and provide potential revenue for the government, further the need for enforcement efforts to maintain the security of assets and ownership of assets owned]]>
<![CDATA[Tracer Study Lulusan Magister Akuntansi Untuk Pengembangan Kurikulum Yang Adaptif Dengan Kebutuhan Dunia Kerja ]]>
<![CDATA[lilik handajani]]>;
<![CDATA[Akram Akram]]>;
<![CDATA[Lalu Takdir Djumaidi]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 3 No 2 (2020): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2020 ]]>
Publisher : <![CDATA[Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29303/akurasi.v3i2.64
<![CDATA[Tujuan dari tracer study ini untuk mengetahui outcome dan output lulusan, serta proses pembelajaran dan penilaian stakeholder pengguna lulusan terhadap kinerja lulusan. Untuk menggali informasi dari lulusan dan pengguna, kuisioner online didistribusikan kepada lulusan yang telah menyelesaikan studi pada tahun 2018 dan 2019 pada Program Studi Magister Akuntansi Universitas Mataram. Hasil tracer study berhasil memberikan data kuantitatif dan deskriptif mengenai outcome dan output lulusan serta evaluasi proses pembelajaran. Penilaian dari stakeholder pengguna lulusan menyatakan bahwa kompetensi yang dimiliki oleh lulusan sesuai dengan yang diharapkan, terutama berkaitan dengan integritas etika dan moral, keahlian bidang ilmu, penguasaan penggunaan teknologi informasi, kepemimpinan, kerjasama tim serta kemampuan berkomunikasi. Tracer study penting dilakukan secara periodik untuk peningkatan pengelolaan proses akademik, pembelajaran dan evaluasi kurikulum secara berkala sehingga dapat meningkatkan kompetensi lulusan sesuai kebutuhan pasar kerja serta memenuhi harapan dari stakeholders pengguna lulusan.]]>
<![CDATA[VOLUNTARY REPORT BERBASIS GREEN ACCOUNTING ]]>
<![CDATA[Fatwadi Fatwadi]]>;
<![CDATA[Lilik Handajani]]>;
<![CDATA[Nur Fitriah]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.18202/jamal.2016.12.7027
<![CDATA[Abstrak: Voluntary Report Berbasis Green Accounting. Penelitian ini bertujuan untuk mengevaluasi implementasi konsep green accounting yang sudah dilaksanakan RSUD Kota Mataram dari perspektif internal dan eksternal. Penelitian ini juga bertujuan mengembangkan model pelaporan sukarela (voluntary report) berbasis green accounting. Metode yang digunakan dalam penelitian ini adalah studi kasus jenis multiple-case (holistic). Hasil penelitian menunjukkan bahwa RSUD Kota Mataram telah menerapkan konsep green accounting walaupun belum maksimal. Penelitian ini juga menghasilkan model pelaporan berbasis green accounting yang diharapkan mampu memberikan kepuasan semua stakeholder. Abstract: Voluntary Report Based on Green Accounting. The purpose of this study is to evaluate the implementation of green accounting concept which is already implemented by Mataram City Hospital from internal and external perspective. This research is also to develop a model of voluntary reporting with green accounting based. This method which is used this research is case study approach and multiple-case (holistic) type. The result of this research is that Mataram City Hospital has implemented the concept of green accounting, although it is not optimal. This research also produces a reporting model with green accounting based which is expected to provide the satisfaction of all stakeholders.]]>
<![CDATA[TURBULENSI DAN LEGALISASI KLEPTOKRASI DALAM PENGELOLAAN KEUANGAN DESA ]]>
<![CDATA[Johan Satriajaya]]>;
<![CDATA[Lilik Handajani]]>;
<![CDATA[I Nyoman Nugraha Ardana Putra]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (490.836 KB)
|
DOI: 10.18202/jamal.2017.08.7052
<![CDATA[Abstrak: Turbulensi dan Legalisasi Kleptokrasi dalam Pengelolaan Keuangan Desa. Penelitian ini berusaha untuk mengkaji pengalaman dan pemahaman pengelola keuangan Desa Gambo di Kabupaten Samanta. Hal ini dilatarbelakangi oleh implementasi UU desa yang berimplikasi pada meningkatnya jumlah anggaran, namun dalam pengelolaannya ditemukan berbagai penyimpangan. Fenomenologi-hermeneutika digunakan untuk menemukan makna dan hakikat dari pengalaman dan pemahaman informan yang merupakan dysfunctional behavior. Temuan menunjukkan bahwa penyimpangan terjadi karena pelaku menerima berbagai tekanan. Keberadaan diskresi dan inkonsistensi kebijakan menjadi penyebab terjadinya legalisasi kleptokrasi. Pemangku kepentingan perlu memiliki komitmen dan konsistensi untuk mencegah dan meminimalkan terjadinya penyimpangan. Abstract: Turbulence and Legalised Kleptocracy on Village Financial Management. This research aims to analyse experiences and knowledges the financial manager of Gambo village. This is motivated by the implementation of village law that has implication for the budget amount increase, but has divergences in management. Phenomenologic-hermeunistic is applied to find the core experiences and knowledges of informants, which are dysfunctional behavior. The findings show that the divergence occurs because the actors receive pressures. Discretion and inconsistence of policy have caused the divergence in village financial management and become legalised kleptocracy. Stakeholders commitment and consistency are needed to minimise the divergences.]]>
<![CDATA[PERSPEKTIF TRIANGLE FRAUD THEORY DALAM PENGADAAN BARANG/JASA DI PEMERINTAH PROVINSI NTB ]]>
<![CDATA[Rinie Arifianti]]>;
<![CDATA[Budi Santoso]]>;
<![CDATA[Lilik Handajani]]>
<![CDATA[ InFestasi Vol 11, No 2 (2015): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/infestasi.v11i2.1132
<![CDATA[This study examines the effect of ULP teamwork/ procurement officer characteristic, suitability compensation, and internal control system to government’s procurement fraud. The testing was held on 79 respondent who represent 32 percent population. Group respondent is ULP teamwork/ procurement officer at West Nusa Tenggara Provincial Government using the structural model analysis. The research findings showed that ULP teamwork/ procurement officer characteristic and internal control system had influence government’s procurement fraud, but is not affected by suitability compensation. ULP teamwork/ procurement officer characteristic and internal control system had negative influence to government’s procurement fraud. This means better ULP teamwork/ procurement officer quality and internal control system will reduce the occurrence of government’s procurement fraud. Research implication leads to improvement ULP teamwork/ procurement officer integrity and internal control system as a important part of preventing government’s procurement fraud. The challenge of government’s procurement is the formulation policies that synergy with other regulation and improvement quantity and quality characteristics to improve performance government’s procurement.]]>
<![CDATA[DETERMINAN KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR DI INDONESIA; EKSPLORASI INTELLECTUAL CAPITAL DAN CORPORATE GOVERNANCE ]]>
<![CDATA[Dewa Ayu Oki Asta Rini]]>;
<![CDATA[- Akram]]>;
<![CDATA[Lilik Handajani]]>
<![CDATA[ InFestasi Vol 12, No 1 (2016): JUNI ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/infestasi.v12i1.1798
<![CDATA[The aim of research is to know the intellectual capital, corporate governance effect and company’s characteristic toward financial archievment at manufacture company by using partial lest square (PLS). The research was apllied in 38 manufacture company (28,78 % from 132 companies) by using secondary data in front of financial and annual report from 2011 to 2013. The result indicated that intellectual capital has positive effect toward financial achievment, which indicated that the company hasi seriousness to give value by using high VAICTM and increase the intangible asset thorugh MBIC. Corporate governance has so significant effect toward financial achievment, that indicate the how level of suitability in applying corporate governance. Practice toward the entirely principle of OECD (2004). Corporate governance pratice that the refer to OECD (2004) principle is still dominated by the role of stakeholder in corporate governance. The transparancy and responsibility of committe. In the future, the company must give more right of shareholder’s and the equitable treatment to shareholder]]>
<![CDATA[ANALISIS DETERMINAN IMPLEMENTASI SISTEM AKUNTANSI INSTANSI BERBASIS AKRUALDAN IMPLIKASINYA TERHADAP EFEKTIFITAS KERJASATUAN KERJA KOMISI PEMILIHAN UMUM ]]>
<![CDATA[Yessy Puturuhu Iriene Puturuhu]]>;
<![CDATA[Hermanto - -]]>;
<![CDATA[Lilik Handajani]]>
<![CDATA[ InFestasi Vol 12, No 2 (2016): Desember ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/infestasi.v12i2.2766
<![CDATA[This research aims to examinethe influences of information quality, system quality, and service quality ofthe user satisfaction of the Agency Accrual-Based Accounting Systems (SAIBA). In addition, it will alsoexamine the influence of user satisfaction toward the user effectiveness particularly at ElectionCommittee of West Nusa Tenggara Province (KPU NTB). This research uses purposivesamplingtechnique with a sample of 66 respondents. A path analysis model which has been conducted bymodifying DeLone and McLean model is used to test the hypothesis.The results show that system quality and service quality have a positive influence on user satisfaction,whereas information quality has no influence on user satisfaction. It is also found that user satisfactionhas a significant influence on effectiveness of the user.This research provides important implications fora successful implementation of SAIBA which is influenced by user satisfaction of information system. Thesystem quality which is reliable, flexible, user-friendly, accessible, and secure plays an important rule inimproving user satisfaction. Moreover, the service that provided by KPPNsuch as willingness to help,understanding, and respondsiveness to the needs of user has an impact on increasing user satisfaction.]]>
