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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Multiparadigma JSEH (Jurnal Sosial Ekonomi dan Humaniora) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis TIJAB (The International Journal of Applied Business) Jurnal Pengabdian Magister Pendidikan IPA JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Aplikasi Akuntansi MBIA IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Gema Ngabdi Valid Jurnal Ilmiah Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akademi Akuntansi (JAA) Jurnal Abdi Insani Jurnal Ilmiah Akuntansi Peradaban Jurnal Abdimas Sangkabira ALEXANDRIA: Journal of Economics, Business, and Entrepreneurship Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Jurnal of Applied Business and Banking (JABB) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Science and Technology (FJST) Balance : Jurnal Akuntansi dan Manajemen Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) International Journal of Business and Applied Economics (IJBAE) Asian Journal of Applied Business and Management (AJABM) Journal Research of Social Science, Economics, and Management Socio-Economic and Humanistic Aspects for Township and Industry Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi Asian Journal of Management, Entrepreneurship and Social Science E-Jurnal Akuntansi
Ayudia Sokarina
Department Of Accounting, Faculty Of Economics And Business, University Of Mataram, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pelatihan Dan Pendampingan Pengelolaan Keuangan Dan Pencatatan Pembukuan Administrasi Pelaporan Pajak Bagi Usaha Cacing Pupuk Organik Pada Kelompok Ternak Tunas Rinjani 2 Di Desa Selat Kecamatan Narmada Endar Pituringsih; Lilik Handajani; Ayudia Sokarina
Jurnal Gema Ngabdi Vol. 5 No. 1 (2023): JURNAL GEMA NGABDI
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jgn.v5i1.271

Abstract

This counseling and training activity is about financial management and bookkeeping as a complete administrative tax reporting for the Tunas Rinjani livestock group in the Montong Daye Hamlet, Selat Village, Narmada District. It aims to provide understanding and knowledge about the Tunas Rinjani livestock group for financial management and bookkeeping as the completeness of tax reporting administration for businesses. compliance for small entrepreneurs in the Tunas Rinjani Livestock group in tax reporting. In addition, this training was conducted to provide knowledge to the Tunas Rinjani Cattle group about the importance of keeping bookkeeping records and the completeness of tax reporting so that they can be managed properly. In the end, this activity is expected to produce human resources who can keep records and get new ideas. This activity will be aimed at the Tunas Rinjani Training Cattle Group in the Montong Daye Hamlet, Selat Village, Narmada District. Implementation is carried out with the approach of providing relevant materials. Another hope of this activity can be a means to carry out community service, providing counseling and training in financial management and bookkeeping as tax reporting for livestock groups
KUALITAS AUDITOR, BESARAN TRANSAKSI ANTAR PIHAK YANG BERHUBUNGAN ISTIMEWA DAN MANAJEMEN LABA Ayudia Sokarina
Jurnal Akuntansi Multiparadigma Vol 3, No 1 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (848.953 KB) | DOI: 10.18202/jamal.2012.04.7142

Abstract

Abstrak:  Kualitas Auditor, Besaran Transaksi Antar Pihak yang Berhubungan Istimewa dan Manajemen Laba. Penelitian ini bertujuan menjawab dua pertanyaan. Pertama, apakah transaksi pihak terkait berhubungan dengan manajemen laba? Kedua, apakah kualitas auditor dapat mengurangi praktik manajemen laba? Kami memilih perusahaan yang tidak terkait secara finansial sebagai sampel. Sebanyak 45 perusahaan yang dipilih terdaftar pada pada ISX tahun 2007-2009. Pengujian didasarkan pada “full sample” dan “split sampel”. Hasil penelitian menunjukkan dua dari empat transaksi dengan pihak terkait secara statistik berhubungan dengan manajemen laba. Sampel lainnya yang telah diaudit oleh kantor akuntan yang lebih besar gagal membuktikan hubungan dengan manajemen laba. Meskipun hasil penelitian tidak konsisten di antara pengukuran yang berbeda atas transaksi pihak terkait, namun manajer oportunis dapat mengambil manfaat dari kompleksitas transaksi.Abstract: Auditor Quality, The Size of Special Related Party Transactions and Management Earnings. This research aims to answers two questions. First, whether related party transaction relate to earnings management? Second, does auditor quality can mitigate earnings management practice? We choose non-financial related party firms as our sample. Those 45 chosen firms were listed from 2007-2009 on ISX. We conduct test based on full samples and split samples. Result show that two out of four related party transactions measures are statistically related to earnings management. Moreover samples audited by bigger accounting firms fail to proven related earnings management. Even though our results are not consistent among different measures of related party transactions, we, however, can conclude that opportunistic managers can take advantage of the transactions complexities.
Revealing the Effectiveness of Government Intern Control Systems in Cash Management for Fraud Prevention Alma Fadilah; Ayudia Sokarina; Indria Puspitasari Lenap
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 4 No. 2 (2023): September
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v4i2.449

Abstract

This study aims to reveal the potential for fraud in the Internal Control System for cash receipts and disbursements conducted by BPS Regency X. The research method used is descriptive research method with a qualitative approach. The informants in this study consisted of three people, namely the head of the general subdivision who doubled as the official signing the payment order, the commitment making officier, and the expenditure treasurer of BPS Regency X. The results of this study indicate that BPS Regency X is good at managing its cash, judging from implementation of the Government Internal Control System which is in accordance with the provisions of Government Regulation of the Republic of Indonesia Number 60 of 2008 which identifies that there is no potential for fraud related to receipts and disbursements cash at BPS Regency X
Studi Etnometodologi: Peengendalian Persediaan Beras Bulog Lupita Sari; Ayudia Sokarina; Adhitya Bayu Suryantara
Jurnal Akademi Akuntansi Vol. 6 No. 2 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i2.26141

Abstract

Purpose: This research aims to interpret rice inventory control by Perum Bulog Regional Office of NTB Methodology/approach: This research uses a qualitative approach with ethnomethodology method. Data collection techniques used observation and interviews. The informants in this study amounted to 4 people consisting of 2 warehouse weighers, 1 OPP implementation staff, and 1 quality management. Findings: The results of this study indicate that the control of rice inventory by Perum Bulog Regional Office of NTB consists of, entry flow, exit flow, and storage of rice quality maintenance in the warehouse. The flow of rice is carried out according to the order from the office in the form of SO (Sell Order) Form through the distribution of disaster relief rice reserves, distribution of class groups, movement activities, and distribution of supply availability and price stability (KPSH). In addition, the flow of rice in the Bulog Regional Office of NTB is carried out in accordance with orders from the office in the form of PO (Purchase Order) Forms through work units (Satker), partnership programs, and through grain and rice processing units (UP-GB). Control of rice inventory at Perum Bulog Regional Office of NTB is carried out in accordance with logistics orders to maintain inventory turnover at the price of government regulations. Practical and Theoretical contribution/Originality: Controlling rice inventory at Perum Bulog Regional Office of NTB using Ethnomethodology methods Research Limitation: It is difficult to arrange informants' schedules to conduct interviews due to many other jobs so that researchers have difficulty when obtaining data
Analisis Anggaran Pendapatan dan Belanja Desa (APB Desa) di Masa Pandemi Covid-19 Sonia Nuryati; Ayudia Sokarina; Nurabiah Nurabiah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.2801

Abstract

Penelitian ini bertujuan untuk menganalisis kebijakan APB Desa Aikdewa di masa pandemi covid-19 dan menilai alokasi APB Desa Aikdewa di masa pandemi covid-19 tahun 2020 dan 2021 berdasarkan permendes PDTT Nomor 14 tahun 2020 dan Permendes PDTT Nomor 13 tahun 2020. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Metode pengumpulan data dalam penelitian ini melalui wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa kebijakan APB Desa di masa pandemi covid-19 pada tahap perencanaan dan tahap pelaksanaan sudah dilaksanakan dengan cukup baik. Dimana, pada tahap perencanaan APB Desa telah melibatkan peran serta masyarakat. Pada tahun 2020 kebijakan belanja desa awalnya difokuskan pada bidang pelaksanaan pembangunan desa, namun karena adanya pandemi covid-19 sehingga dilakukan perubahan APB Desa untuk merubah kebijakan belanja desa menjadi bidang penanggulangan bencana keadaan darurat dan mendesak desa terkait pencegahan dan penanggulangan pandemi covid-19 dan pada tahun 2021 kebijakan belanja desa masih juga difokuskan untuk pencegahan dan penanggulangan pandemi covid-19. Pada tahap pelaksanaan APB Desa, masing-masing program kegiatan memiliki pelaksana kegiatan anggaran yang ditetapkan berdasarkan tupoksi masing-masing kaur/kasi dan program kegiatan dalam APB Desa tahun 2020 dan 2021 sudah dilaksanakan semua dan sesuai dengan apa yang dianggarkan. Pengalokasian APB Desa yang dilakukan Pemerintah Desa Aikdewa pada tahun 2020 dan 2021 sudah sesuai dengan Permendes PDTT Nomor 14 tahun 2020 tentang prioritas penggunaan dana desa tahun 2020 untuk pencegahan dan penanggulangan pandemi covid-19 dan Permendes PDTT Nomor 13 tahun 2020 tentang prioritas penggunaan dana desa tahun 2021 untuk program kegiatan percepatan pencapaian SDGs Desa.
Determinan Kualitas Hasil Audit Inspektorat Kota Mataram Khopipah Wandan Sari; Ayudia Sokarina; Lalu Takdir Jumaidi
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 9 No. 3 (2023): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v9i3.402

Abstract

This study aims to predict the effect of objectivity, integrity, professional skepticism, and spirituality, on the quality of audit results. This research is a research type associative with a kauntitaif approach. The data used is primary data obtained through distributing questionnaires. The sampling technique used was a saturated sample by taking the entire population to be sampled, namely 38 auditors of the Mataram City Inspectorate. The data analysis tool used is Partical Least Square (PLS) version 3.0. The results of this study prove that objectivity, integrity, professional skepticism and spirituality have a positive effect on the quality of the results of the Mataram City Inspectorate. The theoretical implications of this research are as a reinforcement of attribution theory in explaining the role of internal encouragement of auditor behavior (objectivity, integrity, professional skepticism, spirituality) on the quality of audit results.
Photographing the Corporate Social Responsibility Program in the Field of Education Based On The Political Economy Of Accounting Theory Mariam Ulayya; Mazni Abdullah; Ayudia Sokarina; Adhitya Bayu Suryantara
TIJAB (The International Journal of Applied Business) Vol. 7 No. 2 (2023): NOVEMBER 2023
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v7.I2.2023.43411

Abstract

Background: Every company that establishes and conducts business must comply with all applicable legal regulations in the country, including those for coal mining companies, ranging from labor rules to rules related to environmental sustainability. Generally, companies are founded with the aim of making a profit, but nowadays many companies are not only oriented towards this but also social and educational life. As a result of this shift in orientation, the concept of corporate responsibility named Corporate Social Responsibility (CSR) emerged. Objective: The purpose of this study is to photograph the Corporate Social Responsibility program in the field of education, namely X School, based on the theory of the Economy of Accounting. Method: This is qualitative research with the type of Dicipline Comparative Studies or case studies that aim to compare the cases studied with established theories. The data collection technique is carried out through interviews, observations, and documentation. Results: The results of this study show that the implementation of CSR programs is a company's effort to link and match school education programs with the industrial world. Meanwhile, the role of mining regulation is shown through the Law on the obligation to carry out Social and Environmental Responsibility for companies whose business activities are in the field of or related to natural resources and the X Regency regional regulation, which regulates the company's obligation to hire local workers by as much as 80%. Conclusion: The distribution of education in the implementation of the X School program has been evenly distributed and fair because it reaches communities around the mining operational area and is aimed at residents who are directly adjacent to the company, so that the benefits of the company's existence can be felt directly. Keywords: Corporate Social Responsibilty, Education, Political Economy of Accounting, X School
MENGGAGAS KONSEP KESEJAHTERAAN DESA BERBASIS RISET PARTISIPASI Ayudia Sokarina
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 2 No 2 (2021): Jurnal Abdimas Independen, Nopember 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v2i2.55

Abstract

Membebaskan identitas desa sebagai tempat bagi kaum marjinal menjadi tanggung jawab semua pihak. Peneleh Research Institute bekerja sama dengan Universitas Sulawesi Barat melakukan pengabdian kepada masyarakat di Desa Pamboborang, Kabupaten Banggae, Sulawesi Barat yang ditujukan untuk mengkontruksi strategi peningkatan kesejahteraan masyarakat berbasis riset partisipasi. Teknik pengumpulan data dalam kegiatan ini menggunakan diskusi kelompok terfokus, wawancara mendalam, dan mengobservasi. Hasilnya berupa pemetaan struktur sosial, ekonomi, dan budaya desa dalam mengidentifikasi isu pembangunan dan menggali potensi yang dimiliki desa, sehingga dapat digunakan sebagai bahan baku untuk merancang berbagai aksi pemberdayaan dalam mencapai kesejahteraan desa.
PELATIHAN DAN PENDAMPINGAN AKUNTANSI BERBASIS AKRUAL DAN MANAJEMEN KREATIVITAS BAGI KELOMPOK PENGEPUL METE DALAM MASA PANDEMI COVID DI DESA SELELOS KECAMATAN GANGGA KABUPATEN LOMBOK UTARA Endar Pituringsih; Lilik Handajani; Ayudia Sokarina
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 3 No 1 (2022): Jurnal Abdimas Independen, Mei 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v3i1.138

Abstract

Kegiatan penyuluhan dan pelatihan tentang penyusunan akuntansi berbasis akrual dan manjemen kreatifitas pada pengusaha mete di Desa Selelos Kecamatan Gangga Kabupaten Lombok Utara dimasa covid 19 guna meningkatkan penghasilan. Hal ini bertujuan untuk memberikan pemahaman dan pelatihan kepada pengepul mete yang berada di Desa Selelos Kecamatan Gangga Kabupaten Lombok Utara. Selain itu, pelatihan ini dilakukan untuk memberikan pengetahuan kepada pengepul mete tentang pentingnya membuat laporan keuangan berbasis akrual dan manajemen kreatifitas, sehingga dapat dikelola dengan baik. Pada akhirnya kegiatan ini diharapkan menghasilkan SDM yang mampu untuk membuat pencatatan pembukuan, pengelolaan keuangan dan mendapatkan ide-ide baru. Kegiatan pelatihan ini akan ditujukan pada pengepul mete yang berada di Desa Selelos Kecamatan Gangga Kabupaten Lombok Utara. Pelaksanaan kegiatan dilakukan dengan pendekatan pemberian materi yang relevan dengan kebutuhan pengepul mete sesuai PSAK 1. Harapan lain dari kegiatan ini dapat menjadi sarana untuk melaksanakan kegiatan pengabdian kepada masyarakat, khususnya memberikan penyuluhan dan pelatihan penyusunan akuntnasi berbasis akrual dan manajemen kreatifitas.
ANALISIS LAPORAN KEUANGAN BADAN USAHA MILIK DESA BERDASARKAN TEORI EKONOMI POLITIK Ema Sasmita; Ayudia Sokarina; Yusli Mariadi
Jurnal Riset Mahasiswa Akuntansi Vol. 2 No. 1 (2022): Jurnal Riset Mahasiswa Akuntansi, Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v2i1.181

Abstract

Penelitian ini bertujuan untuk menganalisis laporan keuangan Badan Usaha Milik Desa (BUMDes) “Tangga Mandiri” Desa Ketangga Jeraeng Kabupaten Lombok Timur berdasarkan teori ekonomi politik. Jenis penelitian ini menggunakan penelitian kualitatif. Pengumpulan data dilakukan melalui wawancara dan dokumentasi. Wawancara dilakukan pada tiga informan kunci dan dokumentasi bersumber dari laporan keuangan BUMDes periode 2019 dan 2020. Teknik analisis data dalam penelitian ini menggunakan teori ekonomi politik. Adapun Hasil dari penelitian ini menunjukkan bahwa Pemerintah Desa dalam mempersempit kesenjangan ekonomi dalam masyarakat telah telah membentuk sebuah Badan Usaha Milik Desa. Namun disisi lain, dalam hal pertanggungjawaban usaha BUMDes melalui laporan keuangan dari tahun 2019 sampai dengan 2020 belum sesuai dengan standar akuntansi yang berlaku karena masih menggunakan pembukuan sederhana. Hal ini dikarenakan tidak adanya peran Pemerintahan Desa dalam mengatur kebijakan pelaporan keuangan BUMDes. Oleh karena itu, kebijakan pembangunan yang akan diambil Pemerintah Desa pada periode yang akan datang kurang relevan, karena laporan keuangan BUMDes tidak menunjukkan keadaan yang sebenarnya.
Co-Authors Ade Chahyani Adhitya Bayu Suryantara Adrianda Anwar Akma, Hidayatul Akram Akram, Akram Ali Fikri Alma Fadilah Anastasya Dyah Lestari Putri Arifin, Rosyid Astuti , Widia Baiq Aprilia Dita Suwandi Dewi, Sukma Dewi, Yunita Asmara Dina Amalya Putri Dina Ayu Lestari Dwi Putra Buana Sakti Ema Oktaviana Utami Ema Sasmita Endar Pituringsih endar pituringsih, endar Fahreza, Rafli Fitriani, Baiq Titin Hafiz Kurniawan, Hafiz Hamdani Husnan, Lalu Husnan, Lalu Hamdani Iman Waskito Intan Dwi Lestari Isnaini, Zuhrotul Isnawati Isnawati Junanda, Lalu Riko Karunia, Lalu Zayen Cipta Khopipah Wandan Sari Kurniati, Lilis Kurniawan, Lalu Martahadi Trisna Laela Agustina Lalu Hamdani Husnan Lalu Takdir Jumaidi Lenap, Indria Puspitasari Lilik Handajani Lilik Handajani Lilik Handajani Lupita Sari M Iqbal Fansyuri Mariadi, Yusli Mariadi Mariam Ulayya Mazni Abdullah Miranda, Johan Mir’atussholiha, Baiq Khovifa Muhammad Helmi Falah Ni Ketut Sriwinarti Ni Made Ari Surya Mahayani Ni Putu Yoni Widiasih Nurabiah Nurhaliva Nurhaliva Prasetianingsih, Leni Pusparini , Herlina Putri, Shermaliana Ramdani, Hendi Restiany Restiany Robith Hudaya Safira, Rosalinda Yulian Saipul Arni Muhsyaf Siti Hawa Sonia Nuryati Suryantara, Adhitya Bayu Suryantara, Adhitya Bayu Susanthi, Septina Tari Indaryani Taufiqah Julia Wardani Thatok Asmony Thatok Asmony Ulfa, Pipit Rismayani Vinny Syifa Denada Wardiningsih, Reny Waskito Iman Widyantari, Ida Ayu Made Dwi Yusli Mariadi