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All Journal AKUNTABILITAS Jurnal Ilmiah Akuntansi dan Bisnis Assets : Jurnal Ekonomi, Manajemen dan Akuntansi JSEH (Jurnal Sosial Ekonomi dan Humaniora) Infestasi Journal of Auditing, Finance, and Forensic Accounting JURNAL AKUNTANSI UNIVERSITAS JEMBER EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Tata Sejuta STIA Mataram Jurnal Akuntansi Jurnal Abdi Insani Jurnal Abdimas Sangkabira Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Akuntansi AKTIVA East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Applied Sciences (FJAS) Jurnal Pepadu Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi eJEBA
Biana Adha Inapty, Biana Adha
Fakultas Ekonomi Dan Bisnis Universitas Mataram
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering 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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PENGELOLAAN SUMBER DAYA DAN PELAPORAN KEUANGAN BUMDES DI KECAMATAN GUNUNG SARI, KABUPATEN LOMBOK BARAT, NTB Indriani, Eni; Inapty, Biana Adha; Waskito, Iman
Jurnal Abdimas Sangkabira Vol. 4 No. 1 (2023): Jurnal Abdimas Sangkabira, Desember 2023
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.v4i1.729

Abstract

BUMDes merupakan usaha desa yang dibentuk/didirikan oleh pemerintah desa yang kepemilikan modal dan pengelolaannya dilakukan oleh pemerintah desa dan masyarakat, dengan tujuan meningkatkan perekonomian desa, meningkatkan usaha masyarakat dalam pengelolaan potensi ekonomi desa. BUMDes di Kecamatan Gunungsari, Kabupaten Lombok Barat ada yang terhenti operasionalnya yang disebabkan oleh Bencana Gempa bumi, ada yang kegiatan operasionalnya terhambat karena sikap masyarakat yang kurang disiplin dalam mengembalikan uang pinjaman yang sudah diberikan, dan ada BUMDes yang saat ini tidak aktif dan belum dikelola secara optimal. Untuk itu kegiatan Pengabdian pada Masyarakat ini bertujuan untuk membantu mengatasi permasalahan mitra ini melalui kegiatan Pelatihan dan Pendampingan tentang Pengelolaan sumber daya dan penyusunan pelaporan keuangan, dan melibatkan BumDes se-Kecamatan Gunung Sari Lombok Barat. Kegiatan pelatihan dilaksanakan dengan menggunakan metode diskusi dan berbagi pengalaman antara BumDes yang berhasil dan BumDes yang sedang berbenah secara manajerial dan usahanya.
PENGARUH STRUKTUR KEPEMILIKAN SAHAM OLEH PEMERINTAH DAERAH, TOTAL KREDIT, DAN KOMPLEKSITAS USAHA TERHADAP BIAYA MONITORING BPD SE INDONESIA Bambang, Bambang; Pancawati, RR. Sri; Inapty, Biana Adha; Negara, Iwan Kusuma
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.25

Abstract

This study aims to determine the effect of capital structure, credit, and business complexity on monitoring costs performed on 21 BPD in Indonesia. The statistical test results show that the local government ownership has no influence on monitoring costs. These results may confirm the effectiveness of the supervisory authority to the Bank in form of who eligible to be commissioner and the minimum shares must to paid as risk buffer. The amount of credit provided by the bank has an effect on monitoring cost which can be interpreted that the supervision of the bank's main activity is supervision of earning assets conducted in line with credit changes. Similarly, the business complexity of BPD influences the cost of monitoring BPD Se Indonesia. The duties of the Board of Commissioners are also expected to make visits to branches of banks scattered in the work area and outside the region in order to conduct active supervision and provide motivation and advisory to all levels in BPD. This function are expeceted for small size of BPD.
PENGARUH CORPORATE GOVERNANCE DAN INTANGIBLE ASSETS TERHADAP FINANCIAL DISTRESS Hasniati, Hasniati; Inapty, Biana Adha; Indriani, Eni
Jurnal Riset Akuntansi Vol 16 No 1 (2017): Aksioma - Accounting Journal Research, Juni 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i1.31

Abstract

The objective of this study is toexamine the influence of corporate governance and intangible assets to ward financial distress. Corporate governance in this study is measured by board of directors, independent board, institutional ownership, managerial ownership and the audit committee. Intangible assets used in this study are measured by allintangible assets owned by the company. The populationin this study is all manufacturing companies listed on the Indonesia Stock Exchange, which continuously published financial statements in 2010-2012. Based on purposive sampling method, the sample consisted of 21companies in the period 2010-2012 in order to obtain 63 observation data. Financial distress in this studyis measured by the AltmanZ-score. Hypothesis testing based on multiple linearr egressions showed that the board of directors and independent board have positive influence on financial distress. The result also showed that managerial ownership has negative influence on financial distress, while institutional ownership, audit committee and intangible assets has no influence on the financial distress.
DETERMINAN FRAUD DANA DESA: PENGUJIAN ELEMEN FRAUD HEXAGON Ari, Utami Avista Dwi; Inapty, Biana Adha; Waskito, Iman
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.251

Abstract

This study aims to determine the effect of hexagon fraud namely pressure, opportunity, rationalization, competence, arrogance, and collusion on village fund fraud in villages in Jonggat District. This type of research is quantitative research with an associative approach. This study uses primary data obtained by distributing questionnaires to respondents directly. The population in this study were village officials who worked in the village office environment in the Jonggat sub-district by using a purposive sampling technique to determine the sample. The analytical tool used in this study is software SmartPLS (Partial Least Square) version 3.0. The results of this study indicate that opportunity, rationalization, arrogance, and collusion have a positive and significant effect on the fraud of village funds in villages in Jonggat District. Meanwhile, the variables of pressure and competence do not affect the fraud of village funds. The results of this study can be used as reference material for further research on fraud and this research can be used by parties who have an interest in village fund management to make policies to prevent fraud in managing village funds
IMPLEMENTATION OF PSAK 71 AND FINANCIAL STATEMENT QUALITY IN INDONESIAN BANKING INDUSTRY Indriani, Eni; Inapty, Biana Adha; Waskito, Iman
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.272

Abstract

The implementation of PSAK 71 requires the companies to have a greater allowance for impairment losses (CKPN) than the previous standard. This is an opportunity for companies to maintain the elements of management in such a way. Managers' opportunistic behavior in exploiting opportunities will affect the financial statement quality because they are assumed to contain earnings management. It is feared that an increase in CKPN determined by corporations will have an impact on the financial statement quality. This research aims to determine the impact of implementing PSAK 71 on the financial statement quality in Indonesian banking industry. The sample consist of 41 companies listed on the Indonesia Stock Exchange for the 2019–2020 period. Based on the results of data processing with the use of Eviews version 12, it can be concluded that the implementation of PSAK 71 has a positive effect on financial statement quality in Indonesian banking industry. The results of this research contribute to the study of the the new PSAK implementation and as an evaluation for the standard-setter board
Efektivitas Pengelolaan Alokasi Dana Desa Untuk Program Pembangunan Desa Dan Pemberdayaan Masyarakat (Studi Pada Desa Pukat, Kecamatan Utan Kabupaten Sumbawa) Kurnianti, Ari; Inapty, Biana Adha; Suryantara, Adhitya Bayu
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.1244

Abstract

This study aims to find out the extent of the effectiveness of the management of Village Funds (DD) in the village development program and community empowerment of Pukat Village, Utan District, Sumbawa Regency. The research method used in this study is qualitative descriptive. To obtain information, the author conducts observations, interviews, and documentation. The effectiveness of village fund management in the implementation of development and community empowerment programs in Pukat Village, Utan District, Sumbawa Regency has been effective. This can be seen from the achievement of goals in the realization of the 2020-2023 budget in accordance with the plan as stated in the RPJMDes. To convey the disclosure of village financial information, the Pukat Village government conducts hamlet or village deliberations, as well as socialization through the installation of billboards. Furthermore, the Pukat Village government has been able to adjust itself in managing village funds in accordance with the problems and needs of the community, as well as regulatory changes, especially during the Covid-19 pandemic
PELATIHAN BREAK EVENT POINT DALAM RANGKA PERENCANAAN LABA BAGI TK AISYIYAH BUSTHANUL ATHFAL 5 MATARAM Inapty, Biana Adha; Rr Sri Pancawati, Martiningsih; Wirawan, Suhaedi; M.Ilham, Abdussalam
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.v5i2.1313

Abstract

Kegiatan pengabdian kepada masyarakat ini fokus pada penyampaian program pelatihan Break Event Point (BEP) kepada tim pengelola sekolah Taman Kanak-Kanak (TK). Tujuan utamanya adalah untuk meningkatkan kemampuan pengelolaan keuangan sekolah-sekolah ini dengan memberikan pemahaman komprehensif tentang konsep BEP dan penerapan praktisnya. Pelatihan ini dirancang untuk memenuhi kebutuhan khusus sekolah TK, termasuk kepala sekolah, operator, staf administrasi dan guru-guru. Ini mencakup penjelasan teoritis, simulasi praktis, dan diskusi kelompok untuk memastikan pengalaman belajar yang interaktif dan efektif. Hasil pelatihan menunjukkan peningkatan yang signifikan pada pemahaman dan kemampuan peserta dalam menerapkan perhitungan BEP dalam proses perencanaan keuangan dan pengambilan keputusan. Peserta dapat menggunakan data keuangan mereka sendiri untuk melakukan analisis BEP, yang menunjukkan manfaat praktis dari pelatihan ini. Selain itu, beberapa sekolah mulai menerapkan BEP sebagai alat reguler untuk perencanaan anggaran dan pengelolaan biaya, sehingga menyoroti dampak langsung dari pelatihan tersebut. Masukan dari para peserta sangat positif, mengingat relevansi dan penerapan konten, serta metode penyampaian yang menarik. Meskipun terdapat beberapa tantangan seperti keterbatasan waktu dan latar belakang keuangan peserta yang berbeda-beda, pelatihan ini berhasil mencapai tujuannya. Pemantauan dan evaluasi pasca pelatihan yang berkelanjutan sangat penting untuk memastikan penerapan yang berkelanjutan dan memberikan dukungan lebih lanjut jika diperlukan. Inisiatif pengabdian masyarakat ini terbukti memberikan kontribusi yang berharga dalam meningkatkan keterampilan pengelolaan keuangan staf sekolah TK, sehingga mendorong keberlanjutan operasional yang lebih efektif dan efisien
PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN Safira, jumriati; Inapty, Biana Adha
Jurnal Riset Akuntansi Vol 23 No 2 (2024): Jurnal Riset Akuntansi Aksioma, Desember 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i2.313

Abstract

This study aims to examine the influence of intellectuall capital and good corporate governance on the company's financial performance in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The approach employed in this study using a sample of 145 companies was purposeful sampling. Return on Asset (ROA) is the dependent variable that is measured using a panel data regression model. Intellectuall capital, institutional ownership, audit committee, independent board of commissioners, and management ownership were the study's independent factors. The test results demonstrate that a companny's financial success is positively impacted by its intellectuall capital. In the meantime, for mining companies listed on the Indonesia Stock Exchange for the 2018–2022 period, good corporate governance, as measured by institutional ownership, the number of audit committees, an independent board of commissioners, and managerial ownership, has no bearing on the company's financial performance. The research's conclusions benefit businesses and investors in real ways. This research can be used as a consideration in applying the variables in this study to help improve company performance and is also expected to help investors in making the right decisions in investing.
The Influence Of Board Knowledge And Political Background On Regional Financial Oversight With Community Participation And Public Policy Transparency As Moderating Variables Hanim, Liza; Inapty, Biana Adha
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 1 (2025): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i1.6908

Abstract

This study aims to examine how the knowledge of council members regarding budgets and political backgrounds affects regional financial supervision, taking into account the moderating effects of community participation and public policy transparency. The method used in this research is quantitative, with 50 samples collected directly by the researcher. The results indicate that council knowledge affects financial supervision, political background also influences financial supervision, community participation serves as a moderator in financial supervision, while public policy transparency also plays a moderating role in the same context.
DETERMINANTS OF POTENTIAL PARKING FEE FRAUD IN THE CITY OF MATARAM Majdi, Alfin Haerul; Inapty, Biana Adha
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i2.51948

Abstract

ABSTRACTParking levy is one of the official sources of revenue for local governments that are collected and managed to improve the social welfare of the people in their area. The potential for parking levy revenue in Mataram City is quite large, but for the last five years the realization of parking levy revenue has never been achieved. The goals of this study were to find out the factors that result in the non-realization of parking levy revenue in Mataram City. The research population is all parking attendants who are officially registered on the parking attendant information system application (Sijukir) with a sample size of 40 parking attendants, sampling using purposive sampling. This research is in the form of quantitative research through questionnaires with multiple linear regression analysis. The theoretical basis used is to use the hexagon fraud theory developed by Vousanis in 2019. The research results state that the variables of economic pressure, supervision and rationalization have a positive effect on the potential parking fee fraud. The ability variable has negative effect on the potential for parking fee fraud, while the arrogant attitude and collusion variables have no effect on the potential for parking fee fraud in Mataram City.Keywords: Fraud Hexagon Theory, Potential Fraud, PAD, Parking Levy ABSTRAKRetribusi parkir adalah satu dari sekian sumber pendapatan resmi pemerintah daerah yang dipungut dan dikelola untuk meningkatkan kesejahteraan sosial masyarakat di daerahnya. Potensi penerimaan retribusi parkir di Kota Mataram cukup besar, tetapi selama lima tahun terakhir realisasi penerimaan retribusi parkir belum pernah tercapai. Tujuan penelitian ini yaitu guna meninjau faktor-faktor yang menyebabkan kegagalan realisasi pendapatan retribusi parkir di Kota Mataram. Populasi penelitian adalah semua juru parkir yang terdaftar secara resmi pada aplikasi Sistem Informasi Juru Parkir (Sijukir) dengan jumlah sampel yaitu 40 juru parkir, pengambilan sampel menerapkan purposive sampling. Penelitian ini berupa penelitian kuantitatif melalui kuesioner dengan analisis regresi linier berganda. Landasan teori yang digunakan yaitu menggunakan theory fraud hexagon yang digagaskan oleh Vousanis pada tahun 2019. Hasil penelitian menyatakan bahwa variabel tekanan ekonomi, pengawasan dan rasionalisasi berpengaruh positif terhadap potensi fraud retribusi parkir. Variabel kemampuan berpengaruh negatif terhadap potensi fraud retribusi parkir, sedangkan variabel sikap arogan dan kolusi tidak berpengaruh terhadap potensi fraud retribusi parkir di Kota Mataram.Kata Kunci: Fraud Hexagon Theory, Potensi Fraud, PAD, Retribusi Parkir
Co-Authors Adithya Bayu Suryantara Ahmad Rifai Ahmad Rifa’i Ari, Utami Avista Dwi Bambang Bambang Cahyani, Regita Dewi, Liana Citra Dwi, Baiq Rosyida Endar Pituringsih Eni Indriani Eni Indriani Eny Mariani Faizzatus Solihah Fikri, M Ali Hakim, Zulkarnain Hanim, Liza Hasan Fadli Hasniati, Hasniati Ikram, H. Iman Waskito Iskandar, Renayu Meilda Isnaini, Zuhrotul ISNAWATI Isnawati Isnawati Isnawati, Isnawati Iwan Kusuma Negara Jumaidi, Lalu Takdir Kartikasari, Nungki Kurnianti, Ari Lalu Rahmat Robi Lestari, Baiq Anggun Hilendri Lilik Handajani Lilik Handajani Lukman Effendy Lukmanul Hakim M.Ilham, Abdussalam Majdi, Alfin Haerul Micheel Desti Evangelista Pianto Ni Made Putri Utami Pancawati M, Rr. Sri Pancawati, RR. Sri Prihatin, Meliani Putri Maharani, Nabila Putri, Angguni Aminarti Putri, Eka Oktavia Rakhmawati, Intan Reni Anggriani, Reni Robith Hudaya Rr Sri Pancawati M. RR Sri Pancawati Martiningsih Rr Sri Pancawati, Martiningsih Rr. Sri Pancawati Martiningsih Safira, jumriati Sahrul Ihsan, Sahrul Selpia Wulan Dari Sri Wahyulina Suhaedi, Wirawan Suryantara, Adhitya Bayu Suryantara, Adhitya Bayu Thatok Asmony Ulvia Juniarti Widia Astuti Wirawan, Suhaedi Yulia Kartika Yusli Mariadi Zuhrotul Isnaini Zulkarnain Hakim