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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 Owner : Riset dan Jurnal Akuntansi (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 Jurnal Akuntansi AKTIVA East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Applied Sciences (FJAS) Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi eJEBA
Biana Adha Inapty, Biana Adha
Fakultas Ekonomi Dan Bisnis Universitas Mataram
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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Identification of Bumdes (Village Owned Enterrise) Problems in Villages of Gunung Sari District of Look Barat Regeny Inapty, Biana Adha; Fikri, M Ali; Waskito, Iman
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 1 (2022): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v8i1.308

Abstract

BUMDes (Village Owned Business) is a business unit that is hoped to become a revenue generating unit for the Village Government In reality, Bumdes faces many problems. Related to this fact, our research tries to identify problems that occur in the field. Methodology of this research is qualitative research with village heads, BUMDes managers, and local village assistants as informants. The results show that the problems that are still faced by BUMDes are low quality of human resources, regulation, the small percentage of capital participation by villages to BUMDES, bookkeeping, evaluation, cooperation has not been widely carried out with outside parties, products from the community have not been accommodated by BUMDes, much of village potential have not been explored and developed. We suggest the importance of a strong commitment of the leaders, improve the human resources capability, create collaboration with many parties, explore the village potentials. The implication of this research is hoped to become an additional information for the Village Government and Bumdes in managing their business units
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
Pengaruh Siskeudes, Kompetensi SDM Dan Transparansi Terhadap Kualitas Laporan Keuangan Dengan Pengendalian Internal Sebagai Variabel Intervening Aldi Sujadin Papra; Biana Adha Inapty
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2469

Abstract

Identifying the influence of Siskeudes usage, human resource competency (SDM), and transparency on the financial reports' qualities, using intervening variables that are internal controls was the goal of this research. The research adopts a quantitative approach. The subjects are all financial officers of villages within West Sumbawa Regency. Data collection employs a questionnaire with a population of 58 villages, using a total sampling technique that makes all population members sampled. Data analysis utilizes path analysis with the trimming method. This research concluded that: the usage of Siskeudes, human resource competency, and transparency partially and significantly affects the quality of financial reports, otherwise internal control doesn’t mediate the influence of Siskeudes usage on the quality of financial reports. On the other side, internal control mediates the influence of human resource competency on the quality of financial reports, and internal control mediates the influence of transparency on the quality of financial reports.
Analysis of Factors Affecting the Quality of Financial Statements at Regional Apparatus Organizations in Mataram City Angguni Aminarti Putri; Biana Adha Inapty; Nungki Kartikasari
Formosa Journal of Applied Sciences 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/fjas.v3i7.9397

Abstract

The purpose of this research is to identify the factors that influence the reliability of financial reports prepared by local governments in terms of human resource competency, internal control system, organisational commitment, and internal audit. A total of 138 participants filled out and returned the surveys used in this quantitative study, which used a purposive sampling methodology to choose its sample. The maximum number of surveys that could be processed was 100. Staff members from 36 different regional apparatus organisations in Mataram City who were employed in the finance department were the subjects of this study. Data analysis was conducted using SmartPLS4 software and the Partial Least Structural Equation Model (PLS-SEM). Humanz resource competency and internal audit both contribute to better financial statement quality, according to this study's findings.
Accountability of Village Apparatus in Village Financial Management in Batuyang Village, Pringgabaya District, East Lombok Regency Renayu Meilda Iskandar; Biana Adha Inapty; Isnawati Isnawati
Formosa Journal of Applied Sciences 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/fjas.v3i7.9683

Abstract

The aim of the research is to assess the level of accountability shown by village officials in Batuyang Village, Pringgabaya District, East Lombok Regency, especially in terms of financial management. This research uses a qualitative method with a descriptive approach, utilizing interviews and documentation as data collection techniques. Participants in this research consisted of various village officials, including the village head, village secretary, village treasurer, development department, and chairman of the BPD. The findings show that village officials in Batuyang Village have effectively fulfilled their responsibilities in ensuring accountability in financial management. This includes fulfilling their duties in the areas of planning, implementation, administration, reporting, accountability, supervision and guidance, in accordance with the requirements set out in Minister of Home Affairs Regulation No. 113 of 2014.
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
Co-Authors Adithya Bayu Suryantara Ahmad Rifai Ahmad Rifa’i Aldi Sujadin Papra Angguni Aminarti Putri Ari, Utami Avista Dwi Bambang Bambang Cahyani, Regita Dewi, Liana Citra Dwi, Baiq Rosyida Eka Oktavia Putri 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 Isnaini, Zuhrotul 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 Meliani Prihatin Micheel Desti Evangelista Pianto Ni Made Putri Utami Nungki Kartikasari Pancawati, RR. Sri Rakhmawati, Intan Renayu Meilda Iskandar Robith Hudaya Rr Sri Pancawati M. 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