Articles
<![CDATA[An Examination of Accounting Practices in the Pisuke Tradition of the Sasak Tribe ]]>
<![CDATA[Susanthi, Septina]]>;
<![CDATA[Sokarina, Ayudia]]>
<![CDATA[ Asian Journal of Applied Business and Management Vol. 3 No. 4 (2024): November 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ajabm.v3i4.12159
<![CDATA[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.]]>
<![CDATA[Interpreting Strategic Costing Management Based on the Awareness of Muslim Entrepreneurs: A Phenomenological Study ]]>
<![CDATA[Kurniawan, Lalu Martahadi Trisna]]>;
<![CDATA[Sokarina, Ayudia]]>
<![CDATA[ Formosa Journal of Science and Technology Vol. 3 No. 10 (2024): October 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/fjst.v3i10.11727
<![CDATA[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.]]>
<![CDATA[Apakah Leverage Dan Reputasi Auditor Berperan Dalam Opini Audit Going Concern? ]]>
<![CDATA[Widyantari, Ida Ayu Made Dwi]]>;
<![CDATA[Sokarina, Ayudia]]>;
<![CDATA[Waskito, Iman]]>
<![CDATA[ Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Unram ]]>
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DOI: 10.29303/risma.v4i1.1045
<![CDATA[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.]]>
<![CDATA[Acceleration of Settlement of Bank Assets and Liabilities in Liquidation by Liquidation Auditor ]]>
<![CDATA[Junanda, Lalu Riko]]>;
<![CDATA[Karunia, Lalu Zayen Cipta]]>;
<![CDATA[Sokarina, Ayudia]]>
<![CDATA[ Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Universitas Mohammad Husni Thamrin ]]>
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DOI: 10.37012/ileka.v6i1.2674
<![CDATA[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.]]>
<![CDATA[Peran Bumdes Maria Maju Untuk Mewujudkan Kemandirian Ekonomi (Studi Kasus Desa Maria Kecamatan Wawo Kabupaten Bima) ]]>
<![CDATA[Hawa, Siti]]>;
<![CDATA[Sokarina, Ayudia]]>;
<![CDATA[Suryantara, Adhitya Bayu]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/jam.v1i2.123
<![CDATA[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]]>
<![CDATA[Kinerja Sektor Publik Pada Masa Pandemi Covid-19 Berdasarkan Teori Isomorfisma Institusional ]]>
<![CDATA[Dewi, Sukma]]>;
<![CDATA[Sokarina, Ayudia]]>;
<![CDATA[Mariadi, Yusli Mariadi]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah ]]>
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DOI: 10.59086/jam.v1i2.135
<![CDATA[This study aims to analyze the performance of the Mataram City Personnel and Human Resources Development Agency (BKPSDM) during the COVID-19 pandemic based on the theory of institutional isomorphism. This research is included in the type of qualitative research. The method of data collection is done by using documentation techniques that are equipped with interviews. Data analysis was carried out in two stages, firstly analyzing performance based on the balanced scorecard, secondly elaborating with institutional isomorphism theory. The results of this study indicate that the performance of the Mataram City BKPSDM based on the balanced scorecard measurement is good as the reality that the Mataram City BKPSDM has provided adequate services so that customers feel satisfied. Even the Mataram City BKPSDM routinely provides education and training every year as an effort to improve the professionalism of human resources. Although the reality is different, it is shown by the inadequate facilities and infrastructure of the Mataram City BKPSDM and the percentage of budget realization achieving the criteria of being less efficient. On the other hand, the performance of the Mataram City BKPSDM is not good from the point of view of the institutional isomorphism theory. This is indicated by the dependence of the Mataram City BKPSDM on local and central governments, both in the form of resources, finances, and the reward system, so that there is no other choice but to comply with the rules and demands in order to continue to get the distribution of funds through the budget allocation process from the central government and the government. in order to receive the award]]>
<![CDATA[CREDIT RISK DETERMINANTS OF COMMERCIAL BANKING ]]>
<![CDATA[Handajani, Lilik]]>;
<![CDATA[Akram, Akram]]>;
<![CDATA[Sokarina, Ayudia]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v8i2.347
<![CDATA[Studies on non-performing loans in banking provide mixed results regarding the bank-specific factors that influence them. This research aims to analyze the determinants of credit risk in commercial banking in Indonesia. Testing was conducted on 32 banking companies listed on the Indonesia Stock Exchange for 2019-2021 with 96 observations using panel data regression. The research results show that increasing bank diversification and external audit quality significantly reduce the risk of credit non-performing loans (NPL). Other findings of this research show that credit growth, operational efficiency, and bank size do not significantly affect credit risk. To overcome the problem of endogeneity and dynamic panel bias, a series of robustness tests were carried out using the 2SLS, LIML, and GMM approaches provided significant results. The results of this research imply that bank risk management plays a role in reducing problem loans, which must align with the business entity's efforts to increase profits.]]>
<![CDATA[Makna Laba Bagi Pengrajin Tenun: Studi Etnometodologi ]]>
<![CDATA[Kurniati, Lilis]]>;
<![CDATA[Sokarina, Ayudia]]>
<![CDATA[ JOURNAL of APPLIED BUSINESS and BANKING (JABB) Vol 6, No 2 (2025): November ]]>
Publisher : <![CDATA[UNIVERSITAS MUHAMMADIYAH MATARAM ]]>
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DOI: 10.31764/jabb.v6i2.36228
<![CDATA[Penelitian ini bertujuan mengungkap makna laba berdasarkan persepsi pengrajin tenun khas Pringgasela. Penelitian menggunakan pendekatan etnometodologi dan dilakukan melalui observasi partisipan selama tiga bulan, wawancara mendalam, dan dokumentasi. Dalam penelitian ada sepuluh informan yang terlibat dari dua lokasi yang berbeda di desa Pringgasela Timur. Teknik analisis yang dilakukan melalui analisis Indeksikalitas, Refleksifitas dan Aksi Kontekstual. Hasil penelitian ini menemukan bahwa laba dimaknai sebagai keberlangsungan tradisi, kecukupan dalam memenuhi kebutuhan dasar, kebanggaan atas pengakuan sosial, stabilitas usaha, serta kontribusi terhadap komunitas sekitar. Pengrajin menempatkan pentingnya warisan budaya dan keberlanjutan produksi di atas akumulasi keuntungan material. Hasil penelitian ini menegaskan bahwa pemaknaan laba di Pringgasela sangat kontekstual dan tidak dapat dipahami melalui konsep laba konvensional. Temuan ini merekomendasikan pentingnya pendekatan holistik dalam pengembangan industri tenun tradisional yang menghargai nilai budaya lokal, memperkuat komunitas, dan memfasilitasi pemberdayaan ekonomi berkelanjutan.]]>
<![CDATA[The Margaridation of Household Accounting by Patriacial Ideology: A Phenomenological Study ]]>
<![CDATA[M Iqbal Fansyuri]]>;
<![CDATA[Ayudia Sokarina]]>
<![CDATA[ E-Jurnal Akuntansi Vol. 35 No. 6 (2025) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EJA.2025.v35.i06.p09
<![CDATA[This study aims to explore the meaning of household accounting using an interpretive paradigm and a phenomenological approach. Data were collected through in-depth interviews with individuals who have lived a household. Data analysis was carried out through the stages of Noema, Epoche, Noesis, Intentional Analysis, and Eidetic Reduction. The results of the study indicate that household accounting practices are marginalized due to the dominance of patriarchal ideology that places men as the main authority holders in the family. Based on the reflective awareness of informants, household accounting has two meanings: material and immaterial. The material meaning refers to the double burden of housewives in managing finances and domestic work, while the immaterial meaning includes psychological pressure, limitations in decision-making, and belief in sustenance from God. This study contributes to the development of accounting theory by showing that household accounting is a practice that is full of ideological values, so it reflects more social and emotional pressure than just a technical tool for financial management and decision-making. Keywords: Household Accounting; Phenomenology; Accounting Ideology; Financial Management.]]>
<![CDATA[Pelatihan Dan Pendampingan Basic Accounting Pada Kelompok Usaha Kripik Pakis Di Dusun Gule Liat Desa Setiling Batukliang Utara Dengan Memanfaatkan Media Mainstream ]]>
<![CDATA[Pituringsih, Endar]]>;
<![CDATA[Handajani, Lilik]]>;
<![CDATA[Sokarina, Ayudia]]>;
<![CDATA[Ulfa, Pipit Rismayani]]>;
<![CDATA[Akma, Hidayatul]]>
<![CDATA[ Jurnal Gema Ngabdi Vol. 7 No. 3 (2025): JURNAL GEMA NGABDI ]]>
Publisher : <![CDATA[Universitas Mataram ]]>
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DOI: 10.29303/jgn.v7i3.607
<![CDATA[The training and mentoring activities on financial reporting using basic accounting and the utilization of mainstream media were carried out for the Pakis chips business group in Gule Liat Hamlet, Setiling Village, Batukliang Utara District, Central Lombok Regency. The purpose of this program is to provide knowledge and practical skills for the Pakis chips business group in Gule Liat Hamlet, Setiling Village, Batukliang Utara District, Central Lombok Regency regarding basic accounting and mainstream media. It is expected that the group will be able to conduct accurate bookkeeping and record-keeping using proper basic accounting methods. In addition, the training is designed to equip participants with both knowledge and skills in financial reporting and the use of mainstream media, which are expected to foster greater independence in entrepreneurship and ultimately increase income. This training activity is specifically targeted at the Pakis chips business group in Gule Liat Hamlet, Setiling Village, Batukliang Utara District, Central Lombok Regency. The implementation is carried out through the delivery of relevant materials. Another expectation of this activity is that it will serve as a platform for community service, particularly by providing education and training on mainstream media and basic accounting for the Pakis chips business group.]]>
