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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Abdimas Sangkabira JURNAL ILMIAH GLOBAL EDUCATION Jurnal Akuntansi AKTIVA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Business and Applied Economics (IJBAE) Jurnal Pengabdian Pada Masyarakat International Journal of Asian Business and Management (IJABM) GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Akuntansi Kontemporer
Rini Ridhawati
Universitas Mataram
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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POTRET PRAKTIK AKUNTANSI ASET BIOLOGIS BERDASARKAN PSAK 241 PADA UMKM PETANI BIBIT Mawadatullaela; Rini Ridhawati; Wahidatul Husnaini
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10425

Abstract

This study aims to analyze the application of biological asset accounting in micro, small, and medium enterprises (MSMEs) of seedling farmers based on PSAK 241. This study was conducted in Batu Kumbung Village, West Lombok, using qualitative methods. The data collection technique used was in-depth interviews with farmers and MSME owners. The data were analyzed using the Miles and Huberman model. The results of the study found that in terms of the recognition and measurement of biological assets, they were essentially carried out in accordance with PSAK 241 because farmers had control over the plants and their potential economic benefits, and used fair value to measure the value of their biological assets. In terms of disclosure and presentation of biological assets, farmers have not prepared formal financial statements that explicitly disclose their biological assets, either in terms of quantity, value, or information about the measurement methods used. As a result, biological assets such as plant seeds are not reflected in the statement of financial position, either as current or non-current assets, and are not classified based on age or growth stage.
Pentagonal Resistensi: Faktor Penyebab Rendahnya Implementasi Akuntansi Pada UMKM Suryantara, Adhitya Bayu; Ridhawati, Rini
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 7 No 2 (2023): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v7i2.19831

Abstract

MSMEs face obstacles that usually occur in business, the limitations of making financial reports. Limited accounting knowledge makes it difficult for MSMEs to determine the policies to be taken. This research uses an exploratory method to explore the causes of the low implementation of accounting by MSME actors. The informants in this study were owners or financial controllers of 10 MSMEs in the East Lombok Regency. Data collection techniques using interviews and observation are analyzed using transcribing, information reduction, codification, data visualization, and results analysis. The results of the study show that MSMEs think the preparation of accounting reports according to standards has not provided benefits for them. The compilation of reports according to standards is only carried out if there are demands related to capital assistance. MSMEs agree that records are important, and they make records based on a format adapted to the information they need. The five factors, namely educational background, accounting complexity, business size, relations with outsiders, and training received, contributed to building the perceptions of MSME actors in interpreting, compiling, and utilizing their company's accounting information
The Influence of Financial Literacy, Pocket Money, and Lifestyle on the Financial Behavior of College Students who Use Online Shopping Platforms Putri, Putu Devia Diandra; Lestari, Baiq Anggun Hilendri; Ridhawati, Rini
International Journal of Asian Business and Management Vol. 3 No. 1 (2024): February, 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i1.7774

Abstract

This study aimed to determine the effect of financial literacy, pocket money, and lifestyle on the financial behavior of students who use online shopping platforms at the Faculty of Economics and Business, University of Mataram. This study uses primary data from questionnaires to 120 respondents who are active students of the Faculty of Economics and Business, University of Mataram, and students who use online shopping platforms such as Shopee and TikTok Shop. The method used is quantitative research with multiple linear regression analysis on the IBM SPSS software application version 25. This study concluded that financial literacy and pocket money positively and significantly affect the financial behavior of students who use online shopping platforms. This means that the better the understanding of financial literacy and the higher the amount of pocket money owned, the better the students' financial behavior. However, lifestyle does not affect students' financial behavior using online shopping platforms. This means that a high or low lifestyle does not affect students' financial behavior using online shopping platforms
EXPLORING THE CAUSES OF ACCOUNTING RESISTANCE IN MSME’s THROUGH MULTI STAKEHOLDER PERSPECTIVE Suryantara, Adhitya Bayu; Ridhawati, Rini; Hanani, Tri
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4746

Abstract

Micro, small, and medium enterprises (MSMEs) play a pivotal role in Indonesia’s economy, contributing to economic growth and job creation. However, these businesses often face challenges related to financial reporting. Without proper accounting practices, MSMEs lack clarity regarding their profitability and overall business development. Previous research highlights the unpreparedness of MSME actors as a significant barrier to implementing accounting standards (SAK EMKM). This study investigates the relevance of SAK EMKM for MSMEs by exploring stakeholder perspectives. Data were collected through Focus Group Discussions (FGDs) involving participants from various sectors, including PLUT, DJP Nusa Tenggara, conventional and sharia banking institutions, MSME representatives, and educational accountants. The research reveals that the bargaining value between MSMEs and stakeholders is crucial for accounting adoption. When stakeholders exert stronger influence, coercive isomorphism encourages MSMEs to adopt accounting systems. Conversely, if MSMEs perceive their bargaining power as higher, coercive approaches are less effective. Policy makers and decision makers must actively support an enabling environment for MSMEs, emphasizing the importance of accounting information. By doing so, Indonesia can enhance financial transparency, promote sustainable growth, and empower its vital MSME sector.
Analysis of the Implementation of Sim Bphtb Application in West Lombok as One of the Digitalization Accelerations in BPHTB Collection Anindya, Baiq Ailsa; Lestari, Baiq Anggun Hilendri; Ridhawati, Rini
International Journal of Business and Applied Economics Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i1.7550

Abstract

The Acquisition Duty on Land and Building (BPHTB) collection in West Lombok Regency is now digitized using the BPHTB Management Information System (SIM BPHTB) application. This research uses a qualitative descriptive approach to analyze the implementation of the SIM BPHTB application at the BAPENDA Office of West Lombok Regency. Data was collected by conducting semi-structured interviews that were related to SIM BPHTB. The results of this study indicate that SIM BPHTB can make BPHTB collection more effective and efficient, as the processing of BPHTB documents is faster and does not require a large workforce. Furthermore, it provides transparency, as BPHTB payments can be made through EDC machines or banks, allowing real-time monitoring. SIM BPHTB also enhances Local Own-Source Revenue (PAD), as using this application enables more BPHTB documents to be processed, resulting in increased revenue.
Performance Effectiveness Analysis of KOTAKU Activity Management Unit in the Revolving Fund Loan Program in Tanjung Village, Labuhan Haji District, East Lombok Regency Zakiro, Fadilla; Lestari, Baiq Anggun Hilendri; Suryantara, Adhitya Bayu; Ridhawati, Rini
International Journal of Business and Applied Economics Vol. 3 No. 2 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i2.7551

Abstract

The research aims to determine the effectiveness of the performance of UPK KOTAKU revolving fund loans in Tanjung Village, Labuhan Haji District, East Lombok Regency in 2022, as seen from Cost Coverage Ratio (CCr), Return On Investment (ROI), Portfolio at Risk (PAR), and Loan at Risk (LAR ), number of women's KSM members. Descriptive research method with a quantitative approach. The KSM research sample consisted of 38 KSM members and female KSM members. Data analysis involved gathering data in the field using CCr, ROI, PAR, LAR, and women's involvement. Research results: (1) Implementation of the UPK Amanah Tanjung revolving fund loan program is not effective; (2) Women's KSMs made loans to UPK Amanah Tanjung with a yield of 350%, indicating it was effective.
Analysis of Potential Motor Vehicle Tax Opportunities and Motor Vehicle Title Transfer Fee Opsens: Study in Central Lombok Regency Hariadi, Sheryl Yasina; Hilendri, Baiq Anggun; Ridhawati, Rini
International Journal of Business and Applied Economics Vol. 3 No. 3 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i3.9428

Abstract

This research aims to map regional revenue potential when the Opsen PKB and Opsen BBNKB schemes are implemented in the Central Lombok Regency. Quantitative methods using data on the number of motorized vehicles, regional tax targets and realization, gross regional domestic product, and regional income are used in this research to measure tax performance and analyze potential tax opportunities. The results of this research are that the PKB revenue ratio is in the medium category. BBNKB is in the low category, tax effort PKB and BBNKB are in the very low category, the elasticity ratio of both shows elastic results, the PKB collection ratio has an average of 7%, and BBNKB 6%, the effectiveness ratio of PKB is in the effective category,. BBNKB is in the quite effective category. The results of the analysis of potential tax opportunities show an increase in revenue for Central Lombok Regency.
ANALISIS KINERJA KEUANGAN MENGGUNAKAN ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA) (Studi pada Perusahan Koonstruksi yang Terdaftar di Bursa Efek Indonesia) Ridhawati, Rini; kholis, Nur
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini  bertujuan  untuk menyediakan analisis  kinerja keuangan pada perusahaan konstruksi yang telah terdaftar di Bursa Efek Indonesia (BEI) dengan menggunakan pendekatan  Economic Value Added  (EVA)  dan  Market Value Added  (MVA)  serta mengetahui nilai tambah ekonomi dan nilai tambah pasar yang dihasilkan oleh  masing-masing  perusahaan pada tahun 2010-2012. Penelitian ini menggunakan  pendekatan deskriptif dan menggunakan data sekunder sebagai sumber data. Hasil penelitian menunjukkan  kinerja keuangan perusahan konstruksi yang telah terdaftar di BEI pada tahun 2010-2012 menggunakan    perhitungan  EVA, memiliki kinerja yang baik. Hal ini ditandai dengan nilai EVA yang selalu positif pada tahun 2010-2012. Sedangkan kinerja keuangan perusahan konstruksi yang telah terdaftar di BEI pada tahun 2010 dan 2011 menggunakan MVA, secara umum memiliki kinerja yang baik, kecuali PT Surya Semesta Internusa pada tahun 2010, dan PT Duta Graha Indah pada tahun 2011 yang memiliki nilai MVA yang negatif. Namun, pada tahun 2012, seluruh perusahan konstruksi yang menjadi objek penelitian memiliki nilai MVA yang positif, termasuk dua perusahaan sebelumnya yang memiliki nilai MVA yang negative. Dapat disimpulkan, pada tahun 2012 seluruh perusahaan konstruksi memiliki kinerja yang baik.Kata kunci: Kinerja Keuangan,  Perusahan Konstruksi,  Economic Value Added (EVA), Market Value Added (MVA)
PENDAMPINGAN PENGGUNAAN INSTRUMEN PERUMUSAN STRATEGI KOMPETITIF PADA BUMDES LINGSAR Ridhawati, Rini; Adhitya Bayu Suryantara; Tri Hanani; Eni Indriyani; Nur Fitriyah
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 1 No 06 (2023): DESEMBER 2023
Publisher : Media Inovasi Pendidikan dan Publikasi

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Abstract

Pengabdian ini berfokus pada pengembangan Desa Wisata Lingsar di Kabupaten Lombok Barat, terkenal karena potensi wisata alamnya. Tim pengabdian memberikan pelatihan dan pendampingan selama 5 bulan kepada Badan Usaha Milik Desa (BUMDes) Lingsar. Prosesnya melibatkan pra pendampingan, pendampingan, dan pasca pendampingan. Selama pra pendampingan, tim mengumpulkan informasi dari pemangku kepentingan BUMDes untuk menganalisis kekuatan, kelemahan, peluang, dan ancaman (SWOT). Materi pendampingan kemudian disusun berdasarkan hasil analisis SWOT untuk membantu BUMDes merancang program kerja. Pada masa pasca pendampingan, tim mengamati sejauh mana pemahaman pengelola BUMDes terhadap analisis SWOT dan implementasi program kerja. Hasilnya diharapkan dapat menjadi contoh bagi BUMDes lain dalam perancangan program berkelanjutan, efisien, dan inklusif, serta untuk memperbaiki atau menyempurnakan program yang kurang berhasil.
The role of cognitive psychology, internal conditions, and technology utilization in shaping accounting behavior of SMEs Ridhawati, Rini; Suryantara, Adhitya Bayu; Nurabiah, Nurabiah; Indriani, Eni
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to investigate the influence of intrapersonal (cognitive) factors, internal business conditions, and technology integration in operations on accounting behavior among MSMEs. This study uses a two-phase sequential quantitative design, comprising two tests: the Binary Logistic Regression Test to determine the relationship between internal condition factors and accounting adoption, and the SEM-PLS Test to examine the influence of cognitive ease on the utilization of accounting information, including IMR as a control variable. Initial data were obtained through distributing questionnaires to 250 MSMEs in Mataram City, selected using purposive sampling. The results of this study indicate that there is a relationship between the variables of third-party credit and digital payments on the preparation of accounting information. Meanwhile, the variables of business age, business form, and accounting training have no relationship with the preparation of accounting information. Furthermore, it is known that there is a positive influence between repeated experience and the utilization of accounting information. In contrast, the variable of avoiding strain has no effect on the utilization of accounting information in the MSMEs studied.
Co-Authors Adhitya Bayu Suryantara Adhitya Bayu Suryantara Animah Animah Anindya, Baiq Ailsa Astuti , Widia Cempaka, Putri Danieela, Aleesya Mae Elin Erlina Sasanti Eni Indriani Eni Indriyani erlina sasanti, elin Fitalia, Ni Ketut Enik Hanani, Tri Hariadi, Sheryl Yasina Hilendri, Baiq Anggun Husnaini, Wahidatul Lestari, Baiq Anggun Hilendri Mawadatullaela Novia Rizky NUR FITRIYAH Nur Kholis Nur Kholis Nurabiah, Nurabiah Paradisa Sukma Prasidya, Tusta Citta Ihtisan Tri Putri, Putu Devia Diandra Suhaedi, Wirawan Suryantara, Adhitya Bayu Tatian, Calysta Tartila Thao, Hoang Thi Phuong Tri Hanani Tri Hanani Tusta C.I.T Prasedya Unti Ludigdo Victoria K. Priyambodo Wahidatul Husnaini Yeney Widya Prihatiningtias Zahirah, Sayyidah Yasmin Zakiro, Fadilla