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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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Meaning Accounting from a Travel Trader's Point of View Anastasya Dyah Lestari Putri; Ayudia Sokarina
Formosa Journal of Multidisciplinary Research Vol. 3 No. 5 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i5.9523

Abstract

This research aims to reveal the meaning of accounting from the perspective of traveling traders. This research uses a qualitative research method with a phenomenological approach. Data collection techniques use observation, interviews and documentation. The informants in this research are traveling traders who carry out their business in the Karang Baru neighborhood, Kebun Sari Village, Ampenan District. The data analysis stages consist of Noema, Epoche, Noesis, Intentional Analysis, and Eidetic Reduction. The research results showed that the informants did not keep financial records of their businesses. The two informants only used their minds to determine the profit or loss of their business. Researchers found, based on the in-depth awareness of traveling traders, profits were interpreted as economic and non-economic. The economic meaning is savings or reserves used to meet the family's daily economic needs and as business capital. Meanwhile, the non-economic meaning is a transcendent meaning in the form of inner satisfaction and gratitude for the blessings of sustenance given by God in their efforts. This research provides an explanation of the recording accounting practices used by traveling traders and explains the meaning of profit from the perspective of traveling traders.
The Meaning of Cultural Accounting in the Peraq Api Tradition: Ethnographic Study in Lombok Dewi, Yunita Asmara; Sokarina, Ayudia
Formosa Journal of Multidisciplinary Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i7.10220

Abstract

This research aims to find out the meaning of cultural accounting in the peraq api tradition and how accounting practices are applied in the peraq api tradition in Selebung village, by finding out how the Sasak people interpret peraq api which has been a tradition from the past until now. This research uses interpretive and ethnographic paradigms as research methodology. Data collection techniques were carried out using interviews, observation and documentation. The research results show that cultural accounting in the Peraq Api tradition has the meaning of gratitude and responsibility. Gratitude is expressed in happiness and thanks for the birth of a child, while responsibility is emphasized in wise financial management, transparency and accountability. Cultural accounting in this tradition reflects Sasak noble values, such as mutual cooperation, social care, kinship and compassion. These findings indicate that cultural accounting plays an important role in preserving Sasak culture and strengthening cultural identity. This tradition also shows how the Sasak people use accounting to manage resources sustainably and ensure the welfare of their community.
Ethnographic Study on the Meaning of Cost in the Sasak’s Tradition Wedding Miranda, Johan; Sokarina, Ayudia
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.v3i1.7736

Abstract

The purpose of this study is to reveal the meaning of cost in the traditional Sasak wedding tradition in Lombok, West Nusa Tenggara. This research uses an interpretive paradigm with ethnographic methodology. The results showed that cost in the traditional Sasak wedding tradition has a complex and multidimensional meaning. This study provides important insights in the development of accounting science, where costs in traditional marriage traditions, which have communal characteristics, contain a more humanist meaning than the meaning of costs in the modern view which is attached to the individualist character.
Redefining Green Accounting in the Health Field: A Phenomenological Study Mir’atussholiha, Baiq Khovifa; Sokarina, Ayudia
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.v3i3.9103

Abstract

The aim of this research is to interpret Green Accounting in the health sector based on stakeholders, namely employees and patients of the Tanjung Karang Community Health Center. This research uses a qualitative approach with phenomenology as the research method. Data collection techniques were carried out through observation, in-depth interviews and documentation. The informants in this research were the treasurer and person in charge of the environment as internal stakeholders and the community (patients) as external stakeholders who were visiting. The results of this research show that green accounting in the health sector is interpreted as compiling, recording and presenting information on infectious and non-infectious waste processing which is carried out with compliance and caution by stakeholders, thus encouraging the creation of cleanliness, comfort and admiration for the surrounding environment. Through this research, theoretical implications are produced that provide insight into the new meaning of green accounting in the health sector. Apart from that, there are also practical implications for accountants and even academics regarding green accounting analysis in the context of financial reports as well as encouraging further discussion about green accounting, especially in the health sector.
The Meaning of Going Concern Based on the Awareness of Micro, Small and Medium Enterprises (MSMEs) Putri, Shermaliana; Sokarina, Ayudia
International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i4.10116

Abstract

This study aims to interpret the meaning of going concern based on the awareness of Micro, Small and Medium Enterprises (MSMEs). This research is a qualitative research with an interpretive and phenomenological paradigm as a research methodology. The data collection techniques in this study are interviews and documentation. The informants of this study are two going concern is not only interpreted through financial aspects, but also through religious and cultural aspects in the form of sincerity, resignation, and obedience to religious provisions and belief that the sustainability of business brings blessings from God. This is the power that allows micro business actors to survive in the midst of difficult conditions. The implications of this study can provide a new perspective to business actors regarding the meaning of going concern so that they can continue to develop and maintain their business operations.
An Examination of Accounting Practices in the Pisuke Tradition of the Sasak Tribe Susanthi, Septina; Sokarina, Ayudia
Asian Journal of Applied Business and Management Vol. 3 No. 4 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v3i4.12159

Abstract

This study aims to reveal accounting practices in the pisuke tradition of the Sasak tribe in Mantang village. This study uses ethnography as an analytical method with an interpretive paradigm. Data collection was carried out through observation, interviews, and documentation. The results of the study indicate that the amount of pisuke is determined by a woman's social position such as family background, education level, and occupation. The concept of pisuke accounting describes income for women and obligations for men. The self-value of Sasak women in the pisuke tradition is recognized as an asset, capital, income, and burden. The pisuke tradition is not just a provision of material, but also a manifestation of social values ​​such as the values ​​of affection, respect, and family values. This finding can increase public insight that pisuke refers to financing wedding needs like its beginning. This tradition also shows how the Sasak people maintain cultural heritage by maintaining authenticity and preventing its extinction.
Interpreting Strategic Costing Management Based on the Awareness of Muslim Entrepreneurs: A Phenomenological Study Kurniawan, Lalu Martahadi Trisna; Sokarina, Ayudia
Formosa Journal of Science and Technology Vol. 3 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i10.11727

Abstract

This study aims to understand the implementation of strategic costing in alignment with Islamic values among Muslim entrepreneurs. Muslim entrepreneurs who pursue Falah business goals—achieving social, economic, and spiritual well-being—must possess a deep awareness of Islamic values that reflect ethical practices in their business operations. This research uses a phenomenological approach as its methodology. Data collection was carried out through interviews with Muslim entrepreneurs in Mataram City. The findings reveal that the application of Islamic concepts in current business practices is still lacking. Therefore, as one of the regions in Indonesia with a Muslim majority, it is important to explore how Muslim entrepreneurs in Mataram City implement contemporary strategic costing in accordance with Islamic business values.
Apakah Leverage Dan Reputasi Auditor Berperan Dalam Opini Audit Going Concern? Widyantari, Ida Ayu Made Dwi; Sokarina, Ayudia; Waskito, Iman
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.1045

Abstract

This research aims to predict the role of profitability, leverage, auditor reputation, and previous year's opinion on going concern audit opinion . The type of research used is associative research with a quantitative approach. Testing was carried out on 18 manufacturing companies registered on the IDX for the 2017-2021 period using a logistic regression analysis model where the dependent variable value used a dummy variable. The results showed that profitability had a negative effect on the going concern audit opinion, the previous year's opinion had a positive effect on the going concern audit opinion, while the auditor's leverage and reputation did not affect the going concern audit opinion. The implication of this research is that it is important for investors and potential investors to consider the level of profitability because the higher the levelof profitability offered, the higher the level of profitability offered. The higher the profits that will be obtained by the holders and the previous year's auditor's opinion will be used as a basis for decision making because the opinion received by the company is proven to be one of the important pieces of information that describes the performance of the company concerned.
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.
Peran Bumdes Maria Maju Untuk Mewujudkan Kemandirian Ekonomi (Studi Kasus Desa Maria Kecamatan Wawo Kabupaten Bima) Hawa, Siti; Sokarina, Ayudia; Suryantara, Adhitya Bayu
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v1i2.123

Abstract

The purpose of this study was to determine the role of BUMDes Maria Maju to realize economic independence in Maria Village, Wawo District, Bima Regency. The research method used is a qualitative method with descriptive analysis. Data collection techniques used are interviews, observation, and documentation. The results of this study indicate that the role of BUMDes in supporting village economic independence consists of: BUMDes service aspects which have implications for village economic independence, accountability aspects have implications for increasing village original income, aspects of improving living standards have implications for rural economic growth and equity, and regulatory compliance aspects. legislation has implications for the ability to manage village potentia
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