Garuda - Garba Rujukan Digital

Implementasi PSAK 109 tentang Akuntansi Zakat, Infaq, dan Sedekah (Studi Pada Badan Amil Zakat, Infaq, Sedekah di Kota Mataram) Nurabiah, Nurabiah; Pusparini, Herlina; Fitriyah, Nur; Mariadi, Yusli
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.52

Accountability requires public institutions to make financial reports to describe the organization's financial performance to outsiders. With the issuance of PSAK No. 109 of 2012 concerning zakat, infaq / shadaqah, this standard will give Amil Zakat Institution and Amil Zakat Agency as a reference for reporting zakat, infaq / shadaqah, namely the ability to provide information related to the recognition, measurement and presentation of zakat, infaq / shadaqah. Therefore the purpose of this study is to find out how the implementation of Accounting for Zakat, Infaq and Alms on the Amil Zakat Agency in Mataram City is based on PSAK No.109. The type research used in this study is descriptive research with a quantitative approach. Data used in this study through questionnaires and documentation. The questionnaire was addressed directly to the accounting staff or the head of the finance department and employees of the amil zakat institution in the city of Mataram. Then do the documentation as supporting data from the results of the questionnaire conducted. Data analysis using validity, reliability, and descriptive statistics test. The results of this study conclude that the BAZNAS city of Mataram has fully implemented the use of PSAK No.109 both in terms of recognition, measurement, presentation, and disclosure

Pendampingan Penggunaan Financial Technology Di Era Society 5.0 Di Desa Saribaye Kecamatan Lingsar Lobar Nurabiah, Nurabiah; Pusparini, Herlina; Fitriyah, Nur; Bambang, Bambang; Mariadi, Yusli; Aprilian, Imam Yuardi; Setiawati, Rani; Santoso, Aprilia; Wulan, Putri Cahya
Jurnal Gema Ngabdi Vol. 6 No. 2 (2024): JURNAL GEMA NGABDI
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jgn.v6i2.420

Saribaye Village is one of the villages in NTB that is of concern for financial literacy issues. One of the programs held by the NTB Province OJK is the "sobat sikapi" program. This service aims to increase understanding and good use of fintech for young people and MSMEs in Saribaye village and can be implemented in everyday life. To solve partner problems related to understanding and using digital financial applications in the form of payment systems on Gojek, OVO, Shopee, Bukalapak, Tokopedia, Tcash, Dana and Paytren, the implementation of this service consists of two stages, including 1) First Stage, providing knowledge and information about digital finance in the form of payment systems on Gojek, OVO, Shopee, Bukalapak, Tokopedia, Tcash, Dana and also Paytren to make them understand more about the benefits of using fintech. 2) Second stage, offline and online consultation assistance. If there are young people and MSME players who still don't understand what digital finance is and its use, they can ask at any time via the service team's WhatsApp or via email to each service team. In this training, the methods are lecture, practice, and discussion. This mentoring was attended by 26 participants. After conducting the survey, the results showed that the level of financial literacy in the form of respondents' use of fintech was good. This was proven by 40.9% of the average respondents' answers indicating good financial literacy, 38.3% showed quite good results and 20.9% showed poor results. Keywords: mentoring; financial literacy; digital finance

Determinan Minat Pelaku Ritel Menggunakan Quick Response Code Indonesian Standard (QRIS) sebagai Sistem Pembayaran Digital Astuti, Zahratul Gina; Mariadi, Yusli
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 3 (September 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i3.919

The aim of this study is to examine and analyze the factors influencing retailers' interest in using QRIS as a digital payment system. The research employed a quantitative descriptive method. Primary data was gathered through the distribution of a Likert-scale questionnaire to a population of 20 members. Sample selection was drawn from the entire population. Subsequently, SmartPLS 3.0 software was utilized for data analysis. The research involved testing validity and reliability, model fit (Goodness of Fit), and hypothesis testing. The findings indicate that knowledge, perceived ease of use, perceived benefits, and perceived risks do not significantly affect retailers' interest in using QRIS. However, collectively, knowledge, perceived ease of use, perceived benefits, and perceived risks positively and significantly influence interest in using QRIS, explaining 57.4% of the variance, while the remaining 42.6% is influenced by other unexamined factors in this study.

KEBERHASILAN USAHA DITINJAU DARI BALANCE SCORECARD OKTAVINI, RAHAYU WANDA; ANIMAH, ANIMAH; MARIADI, YUSLI
GANEC SWARA Vol 18, No 1 (2024): Maret 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i1.754

This research aims to develop a system for measuring the organizational performance of real estate development companies based on the concept of Balance Scorecard (BSC) and Analytical Hierarchy Process (AHP) at PT. Meka Asia Property. This research is a type of quantitative research with a descriptive approach. This research uses primary data and secondary data with several data collection methods including interviews, questionnaires, literature studies and documentation. The research results show that PT. Meka Asia Properti has performed well. Judging from the average score obtained, it is 3.7 which is included in "Good Company Performance". From the AHP results, the weight of each perspective is 0.64 for the customer perspective which shows the highest priority, and than the internal business process perspective at 0.21, then the financial perspective with a weight of 0.11, then the last one is 0 .04 for the growth and learning perspective which has the lowest weight

Determinan Minat Pelaku Ritel Menggunakan Quick Response Code Indonesian Standard (QRIS) sebagai Sistem Pembayaran Digital Astuti, Zahratul Gina; Mariadi, Yusli
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 3 (September 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i3.919

The aim of this study is to examine and analyze the factors influencing retailers' interest in using QRIS as a digital payment system. The research employed a quantitative descriptive method. Primary data was gathered through the distribution of a Likert-scale questionnaire to a population of 20 members. Sample selection was drawn from the entire population. Subsequently, SmartPLS 3.0 software was utilized for data analysis. The research involved testing validity and reliability, model fit (Goodness of Fit), and hypothesis testing. The findings indicate that knowledge, perceived ease of use, perceived benefits, and perceived risks do not significantly affect retailers' interest in using QRIS. However, collectively, knowledge, perceived ease of use, perceived benefits, and perceived risks positively and significantly influence interest in using QRIS, explaining 57.4% of the variance, while the remaining 42.6% is influenced by other unexamined factors in this study.

Analisis Kinerja Keuangan dan Pertumbuhan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Tahun 2019 - 2021) Adjie, Hendra Cahyo; Indriani, Eni; Mariadi, Yusli
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 4 (2024): Jurnal Riset Mahasiswa Akuntansi, Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i4.1468

This research aims to examine the financial performance and profit growth of manufacturing companies listed on the Indonesia Stock Exchange (years 2019 – 2021). This study was conducted using an associative quantitative approach on 129 manufacturing companies listed on the Indonesia Stock Exchange for the years 2019 - 2021. The method used in the data analysis process involved the assistance of SmartPLS 4 software. The results of this study indicate that the current ratio, debt to equity, and return on assets are negative and do not have a significant effect on profit growth in manufacturing companies. The conclusion of this research reveals that the influence of the current ratio, debt to equity, and return on assets on profit growth from 2019 to 2021 is not significant and does not affect profit growth; thus, the hypothesis that an increase in the current ratio, debt to equity ratio, and return on assets will impact the development of these companies is incorrect. This finding is very useful for financial statement users in assessing and making decisions

Analisis Pengakuan Pendapatan Dan Pembebanan Biaya Kontrak Konstruksi Menurut PSAK No. 72 Pada Perusahaan Jasa Konstruksi (Studi Pada Cv. Wanamartha Anugerah Samawa) Ayu, Nurmaya Ade Kresna; Mariadi, Yusli
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 10 No. 4 (2024): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v10i4.655

The decision-makingg made by the company is reflected from the resulting of financial statements. However, there are several companies that complete financial statements only for tax reporting needs, so they do not fo through the auditing process by expert and the report cannot be confirmed whether it is in accordance with the applicable accounting standards, especially in revenue recognition and cost charging, which are two important components of a company’s profit or loss generator. The purpose is ti describe how the analysis of revenue recognition and cost charging according to the Financial Accounting Standards Statement (PSAK) No. 72 in construction service companies CV. Wanamartha Anugerah. This research is qualitative descriptive and data collectiong techniques are interview and documentation. The result is that revenue recognition of CV. Wanamartha has been in accordance with PSAK 72 but the cost charging on the CV. Wanamartha is not in accordance with PSAK 72.

Analisis Sistem Penerimaan Retribusi Pelayanan Kesehatan Puskesmas Daerah Pada Dinas Kesehatan Daerah Kota Mataram Maya, Devintha Elistya; Fitriyah, Nur; Mariadi, Yusli
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Februari 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Puskesmas merupakan salah satu bentuk pelayanan dan fasilitas kesehatan yang penting dan terjangkau bagi kalangan masyarakat khususnya masyarakat ekonomi bawah, selain itu letak puskesmas yang mudah diakses menjadi alasan utama masyarakat memilih puskesmas sebagai tempat berobat. Salah satu retribusi daerah yang dipungut oleh pemerintah daerah Kota Mataram adalah retribusi jasa pelayanan kesehatan puskesmas, dimana sumber pendapatan puskesmas tersebut dapat memberikan kontribusi bagi daerah yang digunakan untuk memenuhi kebutuhan daerah dalam meningkatkan kesejahteraan masyarakat. Maka dari itu diperlukan suatu sistem dan prosedur yang dapat menghasilkan informasi yang dibutuhkan bagi proses pengambilan keputusan yang mengacu pada suatu peraturan perundang-undangan yaitu Peraturan Pemerintah Nomor 12 Tahun 2019 tentang pengelolaan keuangan daerah. Penelitian ini menggunakan pendekatan penelitian deskriptif kualitatif yaitu penelitian untuk menggambarkan sesuatu yang terjadi di dinas kesehatan Kota Mataram. Hasil penelitian menunjukkan sistem penerimaan retribusi pelayanan kesehatan pada dinas kesehatan Kota Mataram masih belum sesuai dengan peraturan perundang-undangan yaitu Peraturan Republik Indonesia Nomor 12 Tahun 2019 tentang pengelolaan keuangan daerah. A public health center is a form of health services and facilities that are important and affordable for circles of the society, especially lower economic society, besides that the location of the public health center which is easy to access is the main reason for the society choose public health center as a place for treatment. One of the regional retribution levied by the local government of Mataram City is the public service levy for health services public health center, where the source of public heahealthnter income can contribute to the region which used to fulfill regional needs in improving people’s welfare. So that is why we need a system and procedure that can produce the information needed for the decision-making process that refers to a statutory regulation namely Government Regulation Number 12 of 2019 concerning regional financial management. This study uses a qualitative descriptive research approach which is a study to describe something that happened at the Mataram City health office. The results of the study show the systems for receiving health service retributions at the Mataram City health officials are still not by applicable regulation, namely Republic of Indonesia Regulation Number 12 of 2019 concerning regional financial management.

Pendampingan Pemanfaatan Teknologi Artificial Intelligence (AI) Untuk Meningkatkan Kompetensi dan PTK Guru Ekonomi SMA Di Kota Mataram Nurabiah, Nurabiah; Pusparini, Herlina; Fitriyah, Nur; Bambang, Bambang; Mariadi, Yusli; Hasanah, Huswatun; Putri, Helmiati; Fidduha, Arsyadila Sophia
Jurnal Gema Ngabdi Vol. 7 No. 1 (2025): JURNAL GEMA NGABDI
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jgn.v7i1.561

Many teachers face difficulties in writing scientific articles due to limited time, confusion in choosing topics, a lack of ideas, low enthusiasm, and insufficient understanding of how to write them. Artificial Intelligence (AI) can be a helpful solution in overcoming these challenges. This program aims to enhance the understanding and use of AI among high school economics teachers in the city of Mataram. Several methods were used in implementing this program, including conducting a survey to identify the challenges faced, administering a pre-test to assess the teachers' initial knowledge of AI, delivering presentations on AI, providing a post-test for evaluation, and offering both offline and online consultation after the activity. This program was attended by 15 participants. The results showed that 62% of respondents demonstrated a good understanding, 23% showed fairly good results, and 15% showed less satisfactory results. These findings indicate that the program effectively improved teachers' knowledge of AI utilization.

Peran Literasi Keuangan dalam Menunjang Kinerja UKM: Sebuah Tinjauan Literatur Sistematis Yunarni, Baiq Reinelda Tri; Mariadi, Yusli; Fadah, Isti
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 1 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i1.26415

This research presents a systematic literature review, including content and bibliometric analysis, regarding the role of financial literacy in supporting the performance of small and medium enterprises (SMEs). The systematic literature review approach applied found 23 articles that were highly relevant to the role of financial literacy as a determining factor in SME performance. This study combines previous research findings regarding financial literacy over the last 5 years which plays a role in three forms of performance: (1) financial performance; (2) competitive advantage; and (3) sustainability performance. The findings of this research have the potential to have important impacts for SMEs, SME partners, governments and policy makers. By highlighting the lack of financial literacy among SMEs, this study provides a context for understanding the importance of financial literacy for SMEs. This study identified many areas of research that had not been explored previously

Title

Found 24 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 24 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 24 Documents
Search