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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 E-Jurnal Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
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.
IKABOGA Women Leadership Dan Komitmen Organisasi Sebagai Pemoderasi Determinan Akuntabilitas Pengelolaan Keuangan Endar Pituringsih; Ayudia Sokarina; Thatok Asmony
E-Jurnal Akuntansi Vol 33 No 8 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i08.p12

Abstract

The purpose of this study was to analyze and provide empirical evidence regarding the effect of presentation of financial statements and the effect of accessibility of financial reports on financial management accountability with women's leadership and organizational commitment as moderating variables. The population of this research is the management of IKABOGA organizations throughout the island of Lombok with a total of 60 respondents. Collecting data using a survey method in the form of a questionnaire. By using the census method, all populations become respondents. The data analysis method used in this study is the MRA (Moderate Regression Analysis) method with the help of the SPSS 23 program. The results show that the presentation of financial statements has a positive and significant effect on financial management accountability. The accessibility of financial reports has a positive and insignificant effect on financial management accountability. Women's leadership does not strengthen the influence of financial report presentation on financial report accountability. Women's leadership does not strengthen the influence of financial report accessibility on financial report accountability. Organizational commitment does not strengthen the influence of financial report presentation on financial management accountability. Organizational commitment does not strengthen the influence of financial report accessibility on financial management accountability. Keywords: Presentation of Financial Statements; Accessibility of Financial Reports; IKABOGA Women Leadership; Organizational Commitment; Financial Management Accountability.
Analisis Kritis Akuntabilitas Pengelolaan Dana Desa Berdasarkan Teori Konflik Karl Marx Dina Amalya Putri; Dwi Putra Buana Sakti; Ayudia Sokarina
E-Jurnal Akuntansi Vol 32 No 5 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i05.p20

Abstract

This study aims to critically analyze the accountability of village fund management in X Village based on Karl Marx's Conflict Theory. The method used is qualitative research with a single-case case study approach. Data analysis was carried out using Karl Marx's Conflict Theory. A total of 5 informants. The results of the study revealed that the implementation of village funds did not involve the community, there was dominance of the village head in decision making, budget markups, fictitious accountability reports, there was no openness of the village head and the submission of accountability reports was not timely. Theoretically, the results of this study justify the occurrence of conflict theory as a perspective in the context of managing village funds. The conflict here emphasizes the pluralistic nature of society and the imbalance in the distribution of power that occurs between various groups, because of the power possessed, the elite group also has the power to create regulations. Thus, it is necessary to establish a praxis in the form of transparent and process-oriented village fund management by involving the active participation of the community. Keywords: Accountability; Village Funds; Conflict Theory; Karl Marx.
Sistem Pembelajaran Online Sebagai Mediator Kreativitas SDM, Ketidakpastian Lingkungan, dan Teknologi Informasi pada Kinerja PTS Endar Pituringsih; Ayudia Sokarina; Thatok Asmony
E-Jurnal Akuntansi Vol 32 No 9 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i09.p20

Abstract

The purpose of the study was to examine and find empirical evidence regarding the effect of human resource creativity, environmental uncertainty, and the use of information technology on online learning systems, and the effect of online learning systems on the performance of private universities. The research was conducted at private universities throughout Lombok Island, West Nusa Tenggara Province. The total population in this study is 26 private universities, where each university will make 2 people as samples. So that the sample in this study amounted to 52 respondents. The data analysis method used is the PLS-SEM method. The results of the study stated that the creativity of human resources and the use of information technology had a positive effect on the online learning system. Meanwhile, environmental uncertainty has no effect on the online learning system. Furthermore, the online learning system has a positive effect on the performance of private universities. Keywords: Private Higher Education Performance, Online Learning System, Human Resource Creativity, Environmental Uncertainty, Information Technology
Strategi Operasional Baitul Maal Wa Tanwil dalam Menghadapi Ketidakpastian Lingkungan Muhammad Helmi Falah; Lalu Hamdani Husnan; Ayudia Sokarina
E-Jurnal Akuntansi Vol 32 No 11 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i11.p19

Abstract

Previous studies related to the Baitul Maal Wa Tanwil (BMT) problem generally only made an inventory of the problems without connecting these various problems and their implications for BMT's strategy in developing its organization. Therefore, researchers used exploratory qualitative research methods to answer research questions using semi-structured interview methods, triangulation of sources and theory. This study aims to explore the operational strategy of BMT in carrying out its dual function. The results of the study reveal that the operational strategy of BMT is to focus on the role of baitul tamwil (business institution) by tending to override the role of baitul maal (social institution). This pragmatism is caused by various challenges such as limited funds, the many philanthropic institutions, overlapping regulations on zakat management by BMTs, and managerial competence. These challenges not only make BMT focus on its business institutions, but also make BMT focus on limited circles so that financial inclusion has not been achieved. Keywords: BMT; Pragmatism; Islamic Economics
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.
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 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 Kurniawan, Lalu Martahadi Trisna Laela Agustina Lalu Hamdani Husnan Lalu Takdir Jumaidi Lenap, Indria Puspitasari Lilik Handajani Lilik Handajani Lilik Handajani Lilis Kurniati 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 Aminah 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