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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 STANDARD OPERATING PROCEDURE (SOP) AKUNTANSI BAGI CALON AUDITOR/JUNIOR AKUNTAN DI MATARAM Hudaya, Robith; Astuti , Widia; Wardiningsih, Reny; Anwar , Adrianda; Sokarina, Ayudia; Ramdani, Hendi
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 5 No 2 (2024): Jurnal Abdimas Independen, November 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v5i2.1322

Abstract

Standard Operating Procedures (SOP) are written guidelines that explain the steps or procedures that must be followed in carrying out a task or activity within an organization. SOP aims to create consistency, effectiveness and efficiency in implementing specific tasks or processes. By following SOPs, organizations can increase operational efficiency because tested and validated procedures can reduce wasted time and resources. Based on field observations by interviewing the Head of the Accounting Services Office (KJA), Resty Yusnirmala Dewi, it was discovered that junior accountants and prospective auditors needed more understanding regarding creating Standard Operating Procedures (SOPs) and reading SOPs. Hence, they needed help with an accounting system with solid controls. This understanding is essential in supporting the smooth running of work in the field so that time and costs can be more efficient. Training on Making Accounting Standard Operating Procedures (SOP) for Prospective Auditors/Junior Accountants in Mataram ran smoothly on August 15 2024. Participants gained additional knowledge about Making Standard Operating Procedures (SOP) and the concept of internal solid control to minimize fraud. Prospective Auditors/Junior Accountants must deepen their use of Visio to create SOPs or workflow diagrams. Understanding the tools will produce good images. Apart from that, the ability to create good SOPs and internal controls must continue to be trained. There is a need to update old SOPs due to changes in business and technology policies
PEMANFAATAN APLIKASI DIGITAL DALAM PENGENDALIAN BARANG PERSEDIAAN PADA UMKM Handajani, Lilik; Husnan, Lalu Hamdani; Sokarina, Ayudia; Fitriani, Baiq Titin
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1276

Abstract

UMKM Art interior merupakan salah satu bentuk usaha dalam memenuhi kebutuhan masyarakat terhadap produk-produk art interior dan home decoration. UMKM ini mengelola jumlah produk yang banyak dengan ragam jenis persediaan barang yang dikelola secara manual melalui pencatatan pembukuan dan kartu stok.  Kesalahan perhitungan persediaan akhir, lambatnya perputaran persediaan, tidak tersedianya data persediaan real-time maupun kerugian atas persediaan usang merupakan permasalahan yang sering kali terjadi dalam mengelola barang persediaan. Tujuan kegiatan pengabdian masyarakat ini adalah melakukan introduksi manajemen persediaan melalui penggunaan aplikasi digital barang dan persediaan kepada pelaku usaha sehingga dapat memberikan kemudahan dalam pengawasan dan pengendalian terhadap persediaan barang. Kegiatan dilakukan dalam bentuk edukasi dan pendampingan penggunaan aplikasi barang dan persediaan kepada pelaku usaha.  Hasil kegiatan pengabdian masyarakat ini menunjukkan bahwa dengan mampu memanfaatkan aplikasi digital barang dan persediaan pelaku usaha dapat mengidentifikasi persediaan jumlah dan jenis barang dagangan yang beragam, memantau mutasi barang dagangan serta pengawasan internal dan evaluasi terhadap pengendalian persediaan. Dengan pemahaman dan pengetahuan tentang pemanfaatan aplikasi digital barang dan persediaan, pengelola usaha dapat mengoptimalkan penggunaan secara mandiri.
Uncovering Accounting in the Pasaji Ponan Tradition: An Ethnographic Study in Sumbawa Tribe Safira, Rosalinda Yulian; Sokarina, Ayudia
Formosa Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i12.12107

Abstract

This research aims to reveal and understand how accounting practices are implemented in the tradition of pasaji ponan in Sumbawa tribal communities. This research uses interpretive paradigm and ethnography as the research methodology. Data collection techniques were conducted by interview, observation and documentation. The results showed that the stages of pasaji ponan implementation consisted of Management Meeting and General Meeting, Pre-Ponan Tradition Preparation, Art Performance Night, Ponan Party Core Event and Post-Ponan Party Tradition containing cultural accounting values such as gratitude, friendship, togetherness, social care, mutual cooperation, and cultural preservation. This research is expected to open a dialog about the importance of considering local culture in developing a more diverse and contextual accounting system. In addition, this research is an opportunity to promote cultural tourism in Sumbawa by educating visitors about the social and cultural values in Pasaji Ponan.
Mengungkap Penentuan Harga Jual Pada Kedai Kopi Studi: Fenomenologi Fahreza, Rafli; Sokarina, Ayudia
MBIA Vol. 24 No. 1 (2025): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/26131m93

Abstract

MSMEs in Indonesia have experienced a significant increase. One of the most popular MSMEs is coffee shops. The number of coffee shop businesses has led to intense business competition. One of the elements that affect business sustainability is the selling price. Therefore, coffee shop business owners must be able to determine the selling price of their products appropriately to survive amid intense business competition. This study aims to reveal the experiences of coffee shop owners related to making selling price decisions. This research uses the interpretive paradigm and phenomenology as a methodology. Data collection techniques were carried out by observation, documentation, and in-depth interviews with Kawape Coffee coffee shop owners. The results showed that based on the informant's most profound awareness, the Kawape Coffee coffee shop owner determines the selling price of his product by prioritizing the value of customer loyalty. Suppose the owner wants to increase the selling price as a form of intelligence in dealing with rising raw material prices. In that case, the owner conducts a price poll through Kawape Coffee's Instagram story to involve customers in decision-making. This method increases sales, so the owner has confidence in Kawape Coffee's business continuity. This research contributes by offering additional insights into the determination of selling prices in the MSME sector, particularly coffee shops, which are not only cost-based but also consider customer preferences.   Keywords: Phenomenology, Selling Price, Coffee Shop, Customer Loyalty   Abstrak UMKM di Indonesia mengalami peningkatan yang cukup signifikan. Salah satu UMKM yang banyak diminati adalah kedai kopi. Banyaknya usaha kedai kopi menimbulkan persaingan bisnis yang ketat. Salah satu unsur yang mempengaruhi keberlangsungan usaha adalah harga jual. Oleh karena itu, para pemilik usaha kedai kopi harus bisa menentukan harga jual produknya dengan tepat agar dapat bertahan di tengah persaingan bisnis yang ketat. Penelitian ini bertujuan untuk mengungkap pengalaman pemilik kedai kopi terkait pengambilan keputusan harga jual. Penelitian ini menggunakan paradigma interpretif dan fenomenologi sebagai metodologi. Teknik pengumpulan data dilakukan dengan observasi, dokumentasi, dan wawancara mendalam dengan pemilik kedai kopi Kawape Coffee. Hasil penelitian menunjukkan berdasarkan kesadaran terdalam informan selaku pemilik kedai kopi Kawape Coffee menentukan harga jual produknya dengan mengedepankan nilai keloyalan pelanggan. Jika ingin menaikkan harga jual, sebagai wujud kecerdasan dalam menyiasati kenaikan harga bahan baku, pemilik melakukan polling harga melalui instagram story Kawape Coffee untuk melibatkan pelanggan dalam proses pengambilan keputusan. Metode tersebut berperan dalam meningkatkan penjualan, sehingga pemilik memiliki kepercayaan diri atas kelangsungan usaha Kawape Coffee semakin membaik. Penelitian ini memberikan kontribusi dengan menawarkan wawasan tambahan tentang penentuan harga jual di sektor UMKM, khususnya kedai kopi, yang tidak hanya berbasis biaya tetapi juga mempertimbangkan preferensi pelanggan.   Kata kunci: Fenomenologi, Harga Jual, Kedai Kopi, Loyalitas Pelanggan
Acceleration of Settlement of Bank Assets and Liabilities in Liquidation by Liquidation Auditor Junanda, Lalu Riko; Karunia, Lalu Zayen Cipta; Sokarina, Ayudia
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2674

Abstract

Bank liquidation is an effort to fulfill all liabilities, both obligations and rights of a factor due to the revocation of a license and the dissolution of a legal entity from the bank. The scope of bank liquidation does not only mean the bank's license being revoked and the legal entity being dissolved, but also the treatment of all rights and obligations of the bank whose license has been revoked. It was recorded that as many as 10 Rural Credit Banks (BPR) in the first semester of 2024 had their business licenses revoked by the Financial Services Authority OJK. After their business licenses were revoked by the OJK, the Deposit Insurance Corporation (LPS) was given a mandate through Law No. 24 of 2004 to resolve failed banks through bank liquidation. One of the bank liquidation processes involves a Public Accounting Firm (KAP) to provide liquidation audit services. The purpose of the liquidation audit is to verify the financial statements prepared by the liquidation team formed by LPS. The community service team had the opportunity to do an internship at KAP. KAP assigned to assist in the liquidation audit process at Bank Under Liquidation (BDL) in Indramayu, West Java. As a result, the liquidation audit team carried out several audit procedures, namely: document vouching, field surveys to debtors, and physical checks of BDL assets. At the reporting stage, the evidence obtained was then used to complete and produce the BDL Net Asset Change Report (LAPAN) which was submitted to the service user, namely LPS.
Edukasi dan Pelatihan Penyusunan Business Model Canvas (BMC) Bagi Wirausaha Pemula untuk Perencanaan Usaha Yang Inovatif Handajani, Lilik; Hamdani Husnan, Lalu; Sokarina, Ayudia
Jurnal Pengabdian Magister Pendidikan IPA Vol 8 No 3 (2025): Juli-September 2025
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v8i3.12865

Abstract

The rapid growth of small businesses in local communities is often not supported by adequate planning and management. Limited managerial skills, minimal entrepreneurial experience, weak financial controls, rising bad debts, and ineffective marketing strategies are among the key factors contributing to business failure among new entrepreneurs. This community service program aims to provide education and training in innovative business planning for beginner or new entrepreneurs in the West Lombok region through the application of the Business Model Canvas (BMC). The implementation of this community service program includes the delivery of materials by the community service team (facilitators), business plan preparation simulations conducted by participants, and interactive discussions between facilitators and participants. The results show improvements in participants’ knowledge, understanding, and skills in applying the BMC as a strategic business planning tool. This initiative has strengthened the capacity of new entrepreneurs to design effective strategies, seize opportunities, and mitigate risks, thereby fostering business growth and sustainability.
Paylater System and People's Consumptive Behavior: A Phenomenological Study Ni Putu Yoni Widiasih; Ayudia Sokarina; Isnawati, Isnawati
Socio-Economic and Humanistic Aspects for Township and Industry Vol. 1 No. 2 (2023): Socio-Economic and Humanistic Aspects for Township and Industry
Publisher : Tinta Emas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/sehati.v1i2.133

Abstract

The development of e-commerce in Indonesia has changed the payment method, which originally used cash, but now it is starting to be introduced with an electronic-based payment system. One type of payment method is paylater. The use of paylater is estimated to be one of the causes of increased purchasing power. The purpose of the research is to interpret the consumptive behavior caused by the paylater system. This research is a qualitative research with a phenomenological approach. The data collection techniques in this research are interviews and documentation. The informants in this study are active users of the paylater payment method such as students, private employees, and security guards. The results of this study show that the paylater payment method triggers consumptive behavior because of the various conveniences provided. This is inseparable from the demands of the contemporary lifestyle followed by the informants.
Cultural Interaction Program in Corporate Social Responsibility (CSR) PT. Pertamina : Netnography Study Akma, Hidayatul; Sokarina, Ayudia
East Asian Journal of Multidisciplinary Research 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/eajmr.v3i1.7308

Abstract

The aim of this research is to understand cultural interactions in Pertamina's Corporate Social Responsibility (CSR) program. This research uses an interpretive perspective and netnography as research methodology. Data collection uses a passive approach through multiple online platforms, namely Instagram, TikTok and Facebook. The data that has been collected is then analyzed using coding, noting and abstracting. The research results show that Pertamina's CSR program generates various responses and interactions among the community. First, the view 'without money you are nothing". Second, accounting treatment. Third, scarcity. Fourth, the concept of trade monopoly. Fifth, be careful (tabayun). Sixth, having bad prejudice (suudzon). Seventh, swearing. Lastly, positive comments in the form of: appreciation, support and hope. By involving the community in the decision process and design of CSR programs, this research can contribute to the empowerment of society as a whole. The implication is to create a more balanced relationship between companies and society, where society feels they have a stake in positive change.
Socio-Cultural Interaction of TikTok Users on Stock Investment Content: A Netnographic Study Prasetianingsih, Leni; Sokarina, Ayudia
East Asian Journal of Multidisciplinary Research Vol. 2 No. 12 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i12.7314

Abstract

This research is a netnographic study that discusses socio-cultural interactions in stock investment content on TikTok. This research aims to understand how socio-cultural interactions shape TikTok users' views and behaviors in stock investment content. Data collection uses a lacer/passive approach through a single Tiktok platform. The type of data in this study is archival data in the form of screenshots of comments and field notes containing personal reflections of researchers. Analysis uses the netnography method, namely Coding, Noting, and Abstracting. The results of the study include 6 main findings, namely, Interest in starting and learning stocks, Various investment interests and decisions, Obstacles and challenges in starting stock investment, Various Opinions / views on stock investment, Sharing investment information and experiences, and Appreciation of information. This research illustrates how cultural interactions on TikTok shape users' investment behavior. It can help policy makers, academics, and financial practitioners to understand investment trends in the younger generation. It also highlights the importance of financial literacy and cultural values in investment.
Accounting of Bugis Tribe Marriages in Labuhan Lombok Village: Ethnographic Study Tari Indaryani; Ayudia Sokarina
Formosa Journal of Multidisciplinary Research Vol. 3 No. 3 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i3.8588

Abstract

This research aims to understand the Bugis tribe's marriage accounting for migrants in Labuhan Lombok. This research uses an interpretive and ethnographic paradigm as research methodology. Data collection techniques were carried out by observation and interviews. Interviews were conducted with four informants consisting of the bride and groom, the woman's family and the local community. The results of this research show that the series of Bugis wedding processions consisting of Memanu-manu, Massuro, MappatuAda, Mangolli, Cemme, Mappanre Temme, Mappacci, Mappabotting, Reception, and Mapparola contain the values of affection, steadfastness, honesty and family values. . The implications of this research can develop cultural accounting practices that are relevant for Bugis tribal migrants in the context of marriage.
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