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All Journal Infestasi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Journal of English Language Teaching and Linguistics Journal of Information System, Applied, Management, Accounting and Research Jurnal Bina Akuntansi Budimas : Jurnal Pengabdian Masyarakat MANAJERIAL: Jurnal Inovasi Manajemen dan Supervisi Pendidikan ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Riset Akuntansi dan Bisnis Indonesia Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Jurnal Ilmu Sosial dan Humaniora Jurnal Ilmiah Pengabdian dan Inovasi
Ikang Murapi
Universitas Bumigora
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Analisis Faktor-Faktor Yang Mempengaruhi Pengembalian Kredit Dengan Pendekatan Penelitian Lapangan Analysis Factors Influencing Loan Returnwith A Field Research Approach Astarini, Dewa Ayu Oki; Murapi, Ikang; Pascayanti, Yusifa; Fahrurrohmi, Hairil
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 1 (2025): JISAMAR (December-February 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i1.1518

Abstract

The development of the MSME business sector is also evenly distributed in various regions in Indonesia, including Mataram City, West Nusa Tenggara Province (NTB). Mataram City is the capital city of NTB Province with a fairly large number of MSME businesses in the culinary and tourism sectors. One of them is Sandubaya District which is the main focus of this study. Mandalika Village which is a business and shopping center area in Mataram City. The type of research used is a quantitative research method with a field research approach to explore deeply and comprehensively related to phenomena in the field, the data used are primary data and secondary data. The data collection technique used is a questionnaire. This study uses multiple linear regression analysis techniques by testing hypotheses, t-tests and f-tests. The results of the study showed that the significance value of the t-test results was obtained, Loan Value had a negative and insignificant effect, Business experience had a positive and significant effect and Length of business had a positive and significant effect on credit returns. Further research recommendations are to add other variables that can influence the variable using other independent variables that can influence the credit return variable, considering that in this study the contribution of the Loan Value variable is not yet significant.
ANALISIS EFEKTIVITAS PENGELOLAAN DANA DESA DALAM PEMBERDAYAAN MASYARAKAT PADA DESA SELONG BELANAK Jati, Indra Lanang; Murapi, Ikang; Ajiani, Ika Putri Fitri
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 4 No 3 (2024): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v4i3.1015

Abstract

This study aims to describe the Implementation of Accountability, Transparency, Participatory and Discipline in the Management of Village Fund Allocation in Selong Belanak Village, West Praya District, Central Lombok Regency, West Nusa Tenggara Province. The method used in this study is qualitative descriptive. The data collection techniques in this study are interviews, observations and documentation. The results of the study show that Selong Belanak Village is quite good at meeting the principles of accountability, transparency, participatory and budget discipline in village finance management based on Permendagri Number 20 of 2018, it can be proven that in village financial management, the government has implemented the principle of accountability, namely, every transaction recording by the finance head, both receipts and expenditures are carried out by the finance head. Then the implementation of transparency has been appropriately proven by the installation of billboards at the Selong Belanak Village Office. In the implementation of participation, it is appropriate as evidenced by every activity, always involving the local community in activities carried out by the government. Finally, the implementation of budget discipline is appropriate, as evidenced by the implementation of development in accordance with what has been budgeted by the Selong Belanak village government.
Pendampingan dalam Meningkatkan Potensi Kreatifitas dari Anak-Anak Berkebutuhan Khusus Astarini, Dewa Ayu Oki; Murapi, Ikang; khairunnisa, Khairunnisa; Aryani, R Ayu Ida
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 3 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Maret)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.814 KB) | DOI: 10.57248/jilpi.v1i3.126

Abstract

This service activity aims to provide education regarding Assistance in Increasing the Creative Potential of Children with Special Needs at Pelangi Lombokcare Special School (SLB). This activity is a form of humanity to introduce to the community more specifically to students to increase social feeling, as a form of caring and sharing enthusiasm for extraordinary friends, and to help provide assistance and encouragement to increase creativity for children with special needs. This service is carried out in the form of events such as education on saving and arithmetic, puzzle games and coloring, music entertainment and giving souvenirs so that the benefits that can be obtained from this activity are being able to contribute to the development of extraordinary friends which will have an impact on increasing the ability to be creative. In addition, the activities we carry out aim to help extraordinary friends discover their talents and interests. The activities carried out are also sustainable, so that in the future there will be similar activities to be carried out as well.
PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP PENGELOLAAN DANA DESA DENGAN PENDEKATAN DESKRIPTIF ASOSIATIF Murapi, Ikang; Astarini, Dewa Ayu Oki
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i2.1851

Abstract

Desa adalah sebagai unit organisasi pemerintah yang berhadapan langsung dengan masyarakat dengan segala latar belakang kepentingan dan kebutuhanya yang mempunyai peranan yang strategis, khususnya dalam pelaksanaan tugas dibidang pelayanan publik. Proses pengelolaan dana desa dimulai dari perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban. Semua proses pengelolaan dana desa harus didasari asas transparansi, akuntabel dan partisipatif. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitia deskriptif asosiatif menggunakan metode kuantitatif. Penelitian ini bertujuan untuk menganalisis Pengaruh Akuntabilitas dan Transparansi terhadap Pengelolaan Dana Desa Studi Kasus Desa Kowo Kecamatan Sape, Kabupaten Bima. Populasi dan Sampel dalam penelitian ini adalah desa Kowo dengan jumlah sampel 30 responden. Teknik analisis data yang digunakan yaitu, uji analisis deskriptif, uji model regresi linier berganda, uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinieritas, dan uji heteroskedastisitas. Pengujian hipotesis dalam penelitian ini menggunakan uji T (Parsial), uji F (Simultan) dan koefisien determinasi (R2). Hasil penelitian ini menunjukkan bahwa: Akuntabilitas berpengaruh positif dan signifikan terhadap Pengelolaan Dana Desa, semakin baik akuntabilitas maka semakin baik pula pengelolaan Desa. Transparansi berpengaruh positif dan signifikan terhadap Pengelolaan Dana Desa, semakin baik tingkat transparansi maka semakin baik pula pengelolaan Desa.
Eksistensi dan Konsep Pengembangan Kampung Ekowisata Terhadap Kehidupan Ekonomi Masyarakat Murapi, Ikang; Oki Astarini, Dewa Ayu; Khairunnisa
Jurnal Ilmu Sosial dan Humaniora Vol. 2 No. 1 (2023): September (Jurnal Ilmu Sosial dan Humaniora)
Publisher : CV Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jishum.v2i1.292

Abstract

Dusun Sade yang letaknya sangat strategis di Lombok Tengah dan dekat dengan Bandara Internasional Lombok menjadi pusat dan pintu gerbang wisatawan untuk menikmati berbagai jenis wisata pantai di Lombok Tengah. Oleh karena itu, besarnya potensi wisata dan beragamnya budaya Desa Sade sangat memerlukan dukungan dan perhatian pemerintah, dalam hal ini pemerintah daerah. Berdasarkan konteks di atas, maka tujuan penelitian adalah untuk mengetahui dampak pengembangan ekowisata desa Sade dan keberadaannya terhadap perekonomian masyarakat.  Hasil penelitian menunjukkan bahwa potensi wisata yang dapat dikembangkan di desa Sade meliputi potensi wisata alam dan potensi budaya. Berdasarkan hasil penelitian adapun konsep rencana pengembangan ekowisata dusun sade, antara lain: Pengembangan atraksi budaya yang meliputi Kesenian Peresean dan Kesenian Gendang Beleq, kesenian ukir, kesenian tenun dan rumah adat, dengan menyediakan paket wisata yang menarik. Pengembangan amenitas melalui peningkatan daya dukung fasilitas penunjang wisata dengan peningkatan kualitas sumber daya manusia yang terampil, dan pengembangan aktivitas wisata baik dari masyarakat maupun dari pengelola Desa Wisata dusun sade untuk mewujudkan pengembangan ekowisata yang berkelanjutan, terstruktur dan masif.
Accounting Competition Vol. 2.0 sebagai Wadah Optimalisasi Kreativitas Generasi Muda terhadap Perkembangan Akuntansi Murapi, Ikang; Oki Astarini, Dewa Ayu; Sriwinarti, Ni Ketut; Septian, Defel; Khairunnisa
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 2 No. 2 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Desember)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v2i2.314

Abstract

The Accounting Competition program is a form of community service which is an annual routine agenda carried out by lecturers and students of the Bumigora University accounting study program. In the second year of implementation, this activity was named ACTION VOL 2.0 at SMA/SMK/MA level throughout Lombok Island with the theme "Let's Build Your Career Plan and Prove Your Accounting Passion With The Right Actions". The aim of this activity is to attract the interest of SMA/SMK/MA female students to further improve their abilities and can be used as a benchmark for the extent of the participants' understanding and knowledge in the field of accounting in order to deal with related issues in the current era of digitalization which have an impact on global competition. Therefore, it is hoped that this Accounting Competition will be able to become a means of increasing students' interest, talent and creativity in preparing themselves for college or the world of work, especially in the field of accounting. Implementation methods used: lectures to convey material concepts, practice completing one accounting cycle in the form of cases, and providing guidance. The results of monitoring and evaluation showed that the participants were able to absorb more than 60% of the training activity program material provided. The participants also felt satisfied and considered that the Accounting Competition activity was important and useful. The results of guidance in the field show that the majority of SMA/SMK/MA students on the island of Lombok already have an understanding of preparing financial reports based on accounting principles with the guidance of a team of lecturers from the Bumigora University accounting study program.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA BOS SEBAGAI UPAYA MEWUJUDKAN GOOD SCHOOL GOVERNANCE Fatimatuzzahra, Siti; Murapi, Ikang; Ihyani, Layali
MANAJERIAL : Jurnal Inovasi Manajemen dan Supervisi Pendidikan Vol. 5 No. 2 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/manajerial.v5i2.6607

Abstract

ABSTRACT The management of School Operational Assistance (BOS) funds is an important responsibility for every educational unit because it is related to the use of public funds that must be carried out efficiently, transparently, and responsibly. This study focuses on the implementation of the principles of good governance. The approach used in this study is descriptive qualitative, with data collection techniques through interviews and documentation. The data analysis process was carried out using qualitative descriptive analysis methods. The purpose of this study is to examine how accountability and transparency in fund management are implemented as a step to realize good school governance. This research was conducted directly at SDN 2 Banyumulek. The results show that fund management has been running quite well, especially in terms of transparency and accountability. The school is open in budget use and involves the principal, treasurer, teachers, and the school committee in reporting and supervision. This reflects the school's commitment to the principles of good governance, namely transparency, accountability, and participation. ABSTRAK Pengelolaan dana (Bantuan Operasional Sekolah) BOS merupakan tanggung jawab penting bagi setiap satuan pendidikan karena berkaitan dengan penggunaan dana publik yang harus dilakukan secara efisien, transparan, dan dapat dipertanggung jawabkan. Penelitian ini berfokus pada implementasi prinsip good governance. Pendekatan yang digunakan dalam penelitian ini bersifat kualitatif deskriptif, dengan teknik pengumpulan data melalui wawancara dan dokumentasi. Proses analisis data dilakukan menggunakan metode analisis deskriptif kualitatif. Tujuan dari penelitian ini adalah untuk mengkaji bagaimana akuntabilitas dan transparansi dalam pengelolaan dana yang diterapkan sebagai langkah untuk mewujudkan tata kelola sekolah yang baik. Penelitian ini dilaksanakan secara langsung di SDN 2 Banyumulek. Hasil penelitian menunjukkan bahwa pengelolaan dana sudah berjalan cukup baik, terutama dalam hal transparansi dan akuntabilitas. Sekolah terbuka dalam penggunaan anggaran dan melibatkan kepala sekolah, bendahara, guru, serta komite sekolah dalam pelaporan dan pengawasan. Hal ini mencerminkan komitmen sekolah terhadap prinsip tata kelola yang baik, yaitu transparansi, akuntabilitas, dan partisipasi.
ANALISIS BIAYA STANDAR SEBAGAI KATALISATOR EFISIENSI BIAYA PRODUKSI (Studi pada UMKM Gula Aren Langko) Muliani, Muliani; Sayuti, Alfian; Murapi, Ikang
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 3: Desember 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i3.621

Abstract

Standard costs are costs that are determined in advance before starting the production process. Applying standard costs is useful for improving planning and control, and for facilitating product costing. Standard costs used by companies include standard raw material costs, direct labor standard costs and factory overhead standard costs. The standards set must be prepared at the beginning of the year so that they can be used as a benchmark in the production process which is an important factor for the company for production cost efficiency. The purpose of this study is to analyze using standard costs as a catalyst for production cost efficiency. This research uses descriptive research with a quantitative approach. This study focuses on determining production standards and production cost efficiency with analysis of variance. The object of this research is Langko palm sugar SMEs. The data collection technique used in this study was through interviews and documentation. The analysis used is analysis of variance. The results of research on Langko palm sugar SMEs show that by setting production cost standards it can support production cost efficiency, which means standard costs can be used as a catalyst for production cost efficiency.Keywords: biaya bahan baku, biaya tenaga kerja langsung, biaya overhead pabrik, biayastandar, katalisator biaya produksi, efisiensi biaya
Pendampingan Pengelolaan Keuangan Berbasis Akuntansi Bagi Pelaku Umkm Di Kelurahan Renteng Kecamatan Praya Kabupaten Lombok Tengah Murapi, Ikang; Ayu Oki Astarini, Dewa; Ketut Sriwinarti, Ni; Putri Fitri Ajiani, Ika; Muliani, Muliani; Bayu Bimantoro, Muh.
Literasi Jurnal Pengabdian Masyarakat dan Inovasi Vol 2 No 2 (2022)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang Jl. Rangga Sentap, Dalong Sukaharja, Ketapang 78813. Telp. (0534) 3030686 Kalimantan Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58466/literasi.v2i2.1989

Abstract

This community service activity aims to provide an understanding of the importance of financial reports for MSME actors in Renteng Village. Provide training and assistance so that partners are able to compile financial reports based on applicable accounting standards, implement them in their daily business. Based on initial communication with partners, information was obtained about the problems encountered, namely not understanding the importance and benefits of financial statements, not compiling financial reports that match accounting rules correctly, so that business developments are difficult to detect profits and losses. The solution offered is to provide training and assistance in the preparation of accounting-based financial reports. The implementation method used: lectures to convey the concept of the material, the practice of completing an accounting cycle in the form of cases, and providing assistance in the field. The results of monitoring and evaluation showed that the participants were able to absorb more than 55% of the training material provided. The participants also felt satisfied and saw that this training was important and useful. The results of the assistance in the field showed that most of the partners already had the understanding to prepare financial reports based on accounting principles with the guidance of the dedication team of the accounting study program lecturer at Bumigora University
Mengasah Kepedulian Mahasiswa Bumigora Accounting Club (Bonc) Melalui Semangat Voluntourism Murapi, Ikang; Oki Astarini, Dewa Ayu; R. Ayu Ida Aryani; I Nyoman Subudiarta; Aditia
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 3 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i3.18269

Abstract

Kegiatan pengabdian ini akan memberikan edukasi mengenai Kepedulian Mahasiswa Bumigora Accounting Club (BONC) Melalui Semangat Voluntourism. Tujuan pengabdian untuk mengasah kepedulian mahasiswa memperbaiki kondisi perekonomian melalui pembangunan program yang tidak merusak lingkungan dan memberikan solusi berkelanjutan bagi masyarakat dan lingkungan. Kegiatan pengabdian ini menggunakan pendekatan Participatory Action Research (PAR), Sasaran utama pengabdian ini adalah masyarakat desa Langko. Populasi ini dipilih karena lokasinya strategis dijadikan objek wisata volunteer. Selama pengabdian beberapa kendala muncul, seperti keterlambatan dalam distribusi, akomodasi dan kelelahan di antara mahasiswa. Solusi yang diterapkan, seperti pembagian shift kerja dan pengaturan jalur distribusi yang lebih efisien, terbukti efektif mengatasi masalah ini. Selain itu, pembagian tugas yang lebih merata dalam evaluasi dapat memperbaiki proses di masa mendatang. Rekomendasi untuk kegiatan serupa di masa depan adalah pentingnya perencanaan yang lebih matang, terutama dalam hal pembagian tugas dan pengaturan waktu, serta penyusunan laporan yang lebih terstruktur untuk bisa memudahkan evaluasi kegiatan. Program seperti ini juga bisa diperluas dengan melibatkan lebih banyak pihak, seperti tokoh masyarakat dan instansi yang terkait, untuk meningkatkan jangkauan dan dampaknya secara berkelanjutan.
Co-Authors Aditia Ajiani, Ika Putri Fitri Alfian Sayuti Anthony Anggrawan Apriana, Linda ARYANI, R AYU IDA Ayu Oki Astarini, Dewa Baiq Adrian Ulfa Baiq Adriani Ulfa Basarudin Basarudin Bayu Bimantoro, Muh. Dedi Aprianto Defel Septian Dewa Ayu Oki Astarini Fahrurrohmi, Hairil Fatimatuzzahra, Siti Firnando Yogha Satria Dwiana Heribertus Susanto I Nyoman Subudiarta I Nyoman Subudiartha Ika Putri Fitri Ajiani Ika Putri Fitri Anjani Jati, Indra Lanang Johan Ardiansyah Ketut Sriwinarti, Ni Khairan marzuki Khairil, Fahrurrohmi Khairunisa Khairunisa Khairunnisa Khairunnisa khairunnisa Khairunnisa Khairunnisa Layali Ihyani Lidia Wati Muh. Bayu Bimantoro Muliani Muliani Muliani, Muliani Ni Ketut Sriwinarti Ni Putu Ari Aryawati Nur Fathona Oki Astarini Pascayanti, Yusifa Phyta Rahima Putri Fitri Ajiani, Ika R. Ayu Ida Aryani Rina Komala Rini Adriani Auliana Suriati Suriati