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All Journal AKUNTABILITAS 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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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
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
ANALISIS POTENSI KECURANGAN (FRAUD) DALAM PENGELOLALAAN KEUANGAN DESA: STUDI PADA DESA MONGGAS KABUPATEN LOMBOK TENGAH Dewi, Liana Citra; Inapty, Biana Adha; Kartikasari, Nungki
Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i1.8601

Abstract

The purpose of this study to identify wheter there is potential for fraud in village financial management in Monggas Village, Central Lombok Regency. The approach used in this research is a qualitative descriptive approach using interview and documentation techniques. The research results show that there is no potential for fraud in Monggas Village, Central Lombok Regency in financial management which consists of planning, implementation, administration, reporting and accountability in terms of pressure, opportunity and rationalization. The Monggas Village Government has implemented good governance. The community participates directly if there is implementationof activity programs to directly monitor, budget transparency such as sign or information boards that clearly specify the amount spent in completing and activity program.
MENINGKATKAN NILAI TAMBAH PRODUK TAHU MELALUI DIVERSIFIKASI PRODUK TAHU MENJADI TAHU BAXO DI KEKALIK MATARAM Isnaini, Zuhrotul; Isnawati; Inapty, Biana Adha
Jurnal Abdi Insani Vol 12 No 5 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i5.2403

Abstract

Tuntutan perkembangan dan persaingan aneka produk makanan sudah semakin gencar dan perlu kreatifitas pelaku usaha agar dapat memenangkannya. Hal ini dikarenakan Home Industri pembuatan produk “Tahu” skala besar saat ini memiliki beberapa permasalahan antara lain: 1) Pemasaran dengan kemasan skala besar hanya bisa dijual ke pasar-pasar tradisional; 2) Produksi “Tahu” yang dihasilkan dalam lingkungan rumah tinggal menyebabkan tingkat higienis dan sanitasi kurang. Untuk itu perlu solusi yang efektif seperti kegiatan edukasi serta pelatihan bagi para pemilik usaha “Tahu” di Desa Kekalik Mataram mengenai beberapa bentuk diversifikasi produk “Tahu” dalam rangka meningkatkan nillai tambah produk yang nantinya diharapkan bisa menembus pasar yang lebih luas. Metode pelaksanaan kegiatan pengabdian masyarakat yang dilakukan pada pelaku usaha Tahu Desa Kekalik khususnya milik Pak Rahman yaitu dengan Metode Transfer Knowledge dan Pendampingan dengan beberapa tahapan kegiatan sebagai berikut : 1) Melakukan survey awal ke pemilik usaha tahu dengan skala produksi besar di Desa Kekalik seperti milik Pak Rahman; 2) Melakukan edukasi (pelatihan) ke pemilik usaha Tahu Pak Rahman terkait dengan beberapa bentuk diversifikasi produk “Tahu”. Kegiatan pengabdian terlaksana pada hari kamis 23 mei 2024 di rumah salah  satu keluarga dari Pak Rahman untuk memberikan pelatihan diversifikasi produk berbahan dasar tahu, seperti pembuatan tahu baxo, tahu nugget, dan lain sebagainya. Selain memberikan pelatihan tentang diversifikasi produk, para peserta pelatihan juga dibekali dengan pemahaman bagaimana cara menganalisis peluang peningkatan nilai produk di zaman sekarang dengan memanfaatkan kecanggihan teknologi. Melihat perkembangan kebutuhan konsumen dari masa ke masa, dan berusaha untuk menangkap peluang tersebut agar bisnis tidak terancam mati.
Pengaruh Karakteristik Wirausaha, Lingkungan Eksternal, Kecanggihan Teknologi dan Strategi Bertahan Terhadap Keberlangsungan UMKM di Kecamatan Gerung, Kabupaten Lombok Barat Selama Pandemi Covid-19: (The Influence of Entrepreneurial Characteristics, External Environment, Technological Sophistication and Defense Strategies on the Sustainability of MSMEs in Gerung District, West Lombok Regency During the Covid-19 Pandemic) Selpia Wulan Dari; Biana Adha Inapty; Yusli Mariadi
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 9 No. 2 (2022): e-JEBA Volume 9 Number 2 Year 2022
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v9i2.30676

Abstract

This study aims to determine the effect of entrepreneurial characteristics, external environment, technological sophistication and survival strategies on the sustainability of MSMEs in Gerung District, West Lombok Regency during the COVID-19 pandemic. This study takes a quantitative approach to associative research. This research relies on original data. All MSMEs in Gerung District, West Lombok Regency, were included in this study. Purposive sampling was employed using a sample of 59 SMEs in this study. Using Partial Least Square (PLS) version 3.0, investigate the impact of entrepreneurial traits, external environment, technological sophistication, and survival strategies on the sustainability of MSMEs. The findings reveal that entrepreneurial traits and technological sophistication have no bearing on MSMEs' long-term viability, however the environment and survival tactics have a favorable and significant impact. Expanding the population and increasing the number of samples, upgrading instruments, and adding pertinent independent variables such as entrepreneurial spirit and risk calculation abilities are all proposals for future research. The implications of this research are expected to be additional information for MSME actors and interests in the business world first during the COVID-19 pandemic.
Factors that Influence Student Interest in Participating in the Independent Program to Learn an Independent Campus (MBKM) (Study on The Accounting Department of the Faculty of Economics and Business, University of Mataram) Lestari, Baiq Anggun Hilendri; Jumaidi, Lalu Takdir; Inapty, Biana Adha; Cahyani, Regita
East Asian Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i8.10493

Abstract

Finding out what influences students' desire to take part in the Merdeka Belajar-Kampus Merdeka (MBKM) program is the aim of this study. This study employs a descriptive research design and a qualitative methodology. Observational interviews and the distribution of Google Forms surveys served as the methods for gathering data. Through the processes of data reduction, presentation, and conclusion drawing, the data analysis employed descriptive storytelling methodologies. According to the findings, 1) internal characteristics, such as students' knowledge level and desire and motivation for the MBKM program, have an impact on their interest in enrolling in the program. Students' desire to engage in MBKM is influenced by external factors such as peer pressure and the social environment. 3) Pleasurable feelings are a result of emotional components that lead to interest and satisfaction. The survey's findings demonstrate how enthusiastic students are about the MBKM program.
PENGUATAN TATA KELOLA USAHA MELALUI PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS DIGITAL BUMDES KECAMATAN GUNUNG SARI Indriani, Eni; Inapty, Biana Adha; Martiningsih, Rr. Sri Pancawati
Jurnal Pepadu Vol 5 No 2 (2024): Jurnal PEPADU
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v5i2.4946

Abstract

BUMDes is a village business established by the village government, whose capital ownership and management are carried out by the village government and the community. The administration of financial reports at partner BUMDes is currently identified as not being optimal due to the low competency of human resources. For this reason, the Community Service Team at the Faculty of Economics and Business, Mataram University, feels it is necessary to provide training and assistance related to strengthening business governance through training activities and assistance in preparing digital-based financial reports. Digitalization is the process of transferring media from all forms of printed documents to digital presentation. The application of digitalization makes things easier for business owners because it can reduce the risk of calculation errors, damage, or loss of financial documents, speed up preparation time, and evaluate business financial results wherever they are. The community service partners that will be embraced are BUMDes in Gunung Sari District, West Lombok Regency, totaling 16 BUMDes. This community service activity will run for 6 months, starting from May to October 2023. The service activity starts with preliminary observation activities through field studies of Bumdes in Gunung Sari District and discussions with village facilitators to obtain information about the problems faced by BumDes. The team designed training activities, which were attended by all BumDes managers in Gunung Sari District along with village assistants. During the training activity, the service team presented material related to the preparation of digital-based financial reports and had discussions with participants who conveyed the problems they faced and then strengthened each other by sharing solutions that could be applied to their respective BumDes. Mentoring activities carried out include accompanying Bumdes in training for Bumdes financial staff.
Co-Authors Adithya Bayu Suryantara Ahmad Rifai Ahmad Rifa’i Ari, Utami Avista Dwi Cahyani, Regita Dewi, Liana Citra Dwi, Baiq Rosyida Endar Pituringsih Eni Indriani Eni Indriani Eny Mariani Faizzatus Solihah Fikri, M Ali Hakim, Zulkarnain Hasan Fadli Ikram, H. Iman Waskito Iskandar, Renayu Meilda Isnaini, Zuhrotul ISNAWATI Isnawati Isnawati Isnawati, Isnawati Jumaidi, Lalu Takdir Kartikasari, Nungki Kurnianti, Ari Lalu Rahmat Robi Lestari, Baiq Anggun Hilendri Lilik Handajani Lilik Handajani Liza Hanim Lukman Effendy Lukmanul Hakim M.Ilham, Abdussalam Majdi, Alfin Haerul Micheel Desti Evangelista Pianto Ni Made Putri Utami Pancawati M, 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 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