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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis 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 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 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 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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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.
DETERMINAN MINAT INVESTASI DI PASAR MODAL Dina Ayu Lestari; Ayudia Sokarina; Adhitya Bayu Suryantara
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.v2i1.186

Abstract

Penelitian ini bertujuan untuk memprediksi pengaruh sosialisasi, pengetahuan, dan motivasi terhadap minat investasi nasabah BRI Danareksa Sekuritas cabang NTB di pasar modal. Penelitian ini menggunakan pendekatan kuantitatif asosiatif dan data primer. Teknik pengumpulan data yang digunakan dengan menyebar kuesioner kepada 114 responden melalui google form. Hasil penelitian ini menunjukkan bahwa sosialisasi dan pengetahuan berpengaruh signifikan terhadap minat investasi para nasabah BRI Danareksa Sekuritas cabang NTB di pasar modal, sedangkan motivasi tidak berpengaruh signifikan terhadap minat investasi nasabah BRI Danareksa Sekuritas cabang NTB di pasar modal. Hasil penelitian ini diharapkan dapat menjadi referensi bagi para pihak penggerak pasar modal dalam menarik minat investor atau bagi mahasiswa lainnya untuk proses penelitian.
MENGUNGKAP SISTEM PENGENDALIAN INTERNAL PEMBERIAN KREDIT BADAN USAHA MILIK DESA (BUMDES) Ade Chahyani; Ayudia Sokarina; Taufiqah Julia Wardani
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.v2i1.190

Abstract

Penelitian ini bertujuan untuk mengungkap sistem pengendalian internal pemberian kredit dan penanganan masalah kredit macet pada Badan Usaha Milik Desa (BUMDes) Batu Penaning Berare. Metode penelitian yang digunakan dalam penelitian ini adalah kualitatif deskriptif. Penelitian ini menggunakan teknik pengumpulan data berupa: wawancara yang mendalam, observasi konservatif, dokumentasi dan studi kepustakaan. Hasil dari penelitian ini menunjukkan bahwa sistem pengendalian internal pemberian kredit dan penanganan masalah kredit macet BUMDes Berare sudah cukup efektif. Meskipun masih diperlukan kedisiplinan dari pegawai BUMDes dalam menjalankan kebijakan atau aturan pemberian kredit yang berlaku serta sikap tegas dan tindakan lebih lanjut terkait penanganan masalah kreditPenelitian ini berimplikasi dan berguna bagi manajemen kredit untuk memperbaiki proses pemberian kredit dan penanganan masalah kredit macet dalam meningkatkan sistem pengendalian internal yang efektif di BUMDes.
ANALISIS PENERAPAN TARGET COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI Ema Oktaviana Utami; Ayudia Sokarina; Adhitya Bayu Suryantara
Jurnal Riset Mahasiswa Akuntansi Vol. 2 No. 4 (2022): Jurnal Riset Mahasiswa Akuntansi, Desember 2022
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v2i4.333

Abstract

Penelitian ini bertujuan untuk mengalisis penerapan target costing di produsen tahu dan tempe, UD Kurnia. Penelitian ini menggunakan desain riset studi kasus. Teknik pengumpulan data dilakukan melalui wawancara, observasi langsung dan dokumentasi. Analisis data dalam penelitian ini menggunakan triangulasi yang terdiri dari triangulasi sumber dan triangulasi teknik dan mengadakan membercheck. Hasil penelitian menunjukan bahwa penerapan target costing dapat diterapkan pada UD. Karunia untuk menetapkan harga pokok produksi perusahaan dan dapat menjadi alat untuk mengoptimalkan laba yang diinginkan perusahaan. Target costing di UD. Karunia dapat dicapai dengan value engineering yaitu dengan beberapa cara, yaitu: pertama, mengganti bahan baku tidak langsung buatan sendiri dengan bahan baku tidak langsung siap pakai. Kedua, mengubah jumlah karyawan bagian produksi. Ketiga, memperbaiki pencatatan sistem akuntansi. Dengan melakukan value engineering UD. Karunia dapat menekan biaya produksi, dari Rp 43,865,000 menggunakan metode tradisional menjadi Rp 43,190,500 dengan target costing, sehingga perusahaan dapat menghemat biaya produksi sebesar Rp 674,500.
Do Corporate Governance and Bank-Specific Factors Matter On Banking Financial Performance? Lilik Handajani; Akram Akram; Ayudia Sokarina
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i1.28367

Abstract

Purpose: This study explores and presents empirical evidence on the influence of self-assessment of bank corporate governance and bank-specific factors on the financial performance of commercial banks in Indonesia. Methodology/approach: We conducted the study on 35 Indonesian public banks listed on the Indonesia Stock Exchange from 2017 to 2021. Using structural equation modeling, a thorough analysis was performed on a dataset of 160 observation samples that were carefully selected through purposive sampling. Findings: This study found that the implementation of corporate governance, which is proxied by the rating of self-assessment of corporate governance, and bank-specific factors significantly affect bank financial performance. The better the corporate governance self-assessment rating, the better the bank's financial performance. Other results indicate that bank-specific factors, as reflected by bank ownership, size, and diversification, significantly positively contribute to bank financial performance. Practical implications: This research aims to provide valuable insights that can support the Indonesian Financial Services Authority (OJK) in implementing effective corporate governance practices. It focuses on enhancing risk management, strengthening the bank's internal capacity, and ensuring compliance with regulations to promote best practices in bank management. Originality/value: This study provides new insight by examining the factors influencing financial performance in the banking sector, focusing on bank-specific factors and the regulatory aspects of Indonesian banking governance.
Interpreting SIMDA Next-G Implementation in Local Government: An Ethnomethodological Study Restiany Restiany; Sokarina Ayudia; Waskito Iman
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 02 (2023): May, Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

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Abstract

This study aims to interpret the implementation of SIMDA Next-G in BPKAD in West Sumbawa Regency. This study uses ethnomethodology. Data collection techniques were used in this study through observation, interviews, and documentation. The informants from this study is a Head of the Sub-Sector of Accounting Reporting in the Accounting Sector at BPKAD in West Sumbawa Regency. The results of this study indicate that the implementation of SIMDA Next-G in the local government of West Sumbawa Regency needs to run more effectively, even though the information system should be able to help improve the quality of financial reports. It happens for several reasons—first, using 2 (two) applications. Second, the input process takes longer due to using a website-based application and no longer a desktop, such as SIMDA Finance. However, the quality of the resulting financial reports is better than SIPD. Problems that often arise when using SIPD, such as data that has been input are lost or deleted, and the appearance of anomalous data affects the quality of existing financial reports. Several menus, such as the general cash book and cash ledger, also cannot be used.
The Meaning of Profit for Canang Traders: A Phenomenological Study Ni Made Ari Surya Mahayani; Ayudia Sokarina
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 01 (2024): Pebruary, Asian Journal of Management Entrepreneurship and Social Science ( AJ
Publisher : Cita Konsultindo Research Center

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Abstract

This research aims to uncover the meaning of profit from the perspective of Canang traders. This research uses qualitative research methods with phenomenology as a research approach. Data collection techniques involve observation, in-depth interviews, and documentation. The informant in this study is a Canang trader conducting business on Ismail Marzuki Street, Cakranegara District, Mataram City, West Nusa Tenggara. The result of the survey indicates that profit, based on the awareness of Canang traders, is interpreted as holistic profits. This means that profit encompasses not only material elements such as savings or reserves to increase business capital, meet the family’s economic needs, pay installments, and support social activities in the community. However, profits also contain humanist elements in the form of profits in the form of spiritual activities, namely the obedience in creating canang and offerings to express gratitude and devotion to God for all the blessings and sustenance provided; profit in the form of “karmaphala”, where everything obtained in business is believed to stem from the goodness or badness of one’s actions; and profits in the form of happiness derived from positive customer responses, including trust, satisfaction, and pleasure.
Understanding the Social Interaction of Drakor Squid Game Viewers in Financial Planning Laela Agustina; Ayudia Sokarina
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 02 (2024): May, Asian Journal of Management Entrepreneurship and Social Science ( AJMESC
Publisher : Cita Konsultindo Research Center

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Abstract

The spread of the Korean Wave phenomenon around the word, one of which is Korean drama, is not only entertainment but also financial education. One of them is the Korean drama Squid Game which depicts extreme financial situations and games involting large amounts of money that can affect the audience’s perceptions and attitudes towards financial planning. This research aims to understand the social interaction of viewers of the squid game drama in financial planning. This research uses an interpretive paradigm and netnography as a research methodology. Researchers collected data passively and used multiple online platforms, including Instagram and TikTok. The data was analyzed using Coding, Noting, and Abstracting. The results of this research show that the social interaction of viewers of the Korean drama Squid Game in financial planning does not only focus on material aspects but also non-material aspects. In material terms, financial planning is used to gain profits, foster an anticipatory attitude, utilize debt, and reduce risk. On the other hand, financial planning in non-material terms is used to increase financial awareness, foster qana'ah, and foster rational and religious spiritual attitudes by paying attention to the welfare and happiness of the family while still thinking about the afterlife.
Meanıng Of Income Based On Fısherman Conscıousness: A Phenomenologıcal Study Intan Dwi Lestari; Ayudia Sokarina
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 03 (2024): August Asian Journal of Management Entrepreneurship and Social Science ( AJMES
Publisher : Cita Konsultindo Research Center

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Abstract

This research aims to understand in depth the meaning of income based on the awareness of fishermen in Tanjung Luar village, East Lombok Regency. This research uses a qualitative approach with an interpretive paradigm and transcendental phenomenology as methodology.The research results reveal that income based on fishermen's deepest awareness has material and immaterial meaning. Material meaning is interpreted when fishermen feel able to meet their family's needs and set aside their income as future savings. On the other hand, the immaterial meaning is interpreted based on three things, namely (1) pleasure (2) love of work (3) someone has arranged the sustenance, and trust. This research finds a different meaning of income compared to the meaning of income in modern accounting. The meaning of income found in this research can provide awareness in designing more holistic and sustainable programs to improve the overall welfare of fishermen.
PELATIHAN DAN PENDAMPINGAN LITERASI KEUANGAN DAN E-COMMERCE BERBASIS DIGITAL BAGI KELOMPOK USAHA PENGOLAHAN STRAWBERRY DI DESA SEMBALUM BUMBUNG KABUPATEN LOMBOK TIMUR endar pituringsih, endar; Pusparini , Herlina; Handajani, Lilik; Sokarina, Ayudia; Isnaini, Zuhrotul
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 5 No 1 (2024): Jurnal Abdimas Independen, Mei 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v5i1.1084

Abstract

Sasaran e-commerce adalah menciptakan lingkungan komersial yang baru dalam segala bentuknya di era informasi. Dimana beberapa tahap yang umumnya terdapat diantara penjual dan pembeli dalam transaksi komersial dapat diintegrasikan sekaligus dan otomatis secara elektronik yang dapat meminimalkan biaya transaksi. Pelaku usaha yang membutuhkan TI untuk bertransaksi secara online bukan saja kelompok usaha besar, namun juga pelaku usaha menengah, kecil, bahkan mikro. Tujuan dilakukannya kegiatan ini adalah untuk meningkatkan pemanfaatan teknologi informasi guna meningkatkan omzet penjualan dengan menyasar konsumen lebih luas dan meningkatkan penjualan sebagai bentuk dalam metode analisis ketercapaian tujuan serta pendampingan tentang pemahaman pengelolaan keuangan berbasis digital sesuai dengan standar. Kegiatan pelatihan dan pendampingan ini akan ditujukan pada kelompok usaha strawberry “Putri Rinjani” Kabupaten Lombok Timur. Pelaksanaan kegiatan dilakukan dengan pendekatan pemberian materi dan pendampingan pelatihan penggunaan aplikasi e-commerce dan peningkatan pemahaman pengelolaan keuangan berbasis digital. Kegiatan pengabdian dapat dilaksanakan dengan lancar, dimana peserta dengan aktif bertanya dalam diskusi dan kiat-kiat dalam strategi memasarkan secara digital.
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 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