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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
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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
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, MORALITAS INDIVIDU, DAN KEADILAN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Yulia Kartika; Biana Adha Inapty; Iman Waskito
Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024
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/jaa.v8i2.340

Abstract

This research aims to examine the influence of the effectiveness of internal control, individual morality, distributive justice, and procedural justice on the tendency of accounting fraud in the OPD of Dompu Regency. The population in this study were all civil servants who worked at the OPD in Dompu Regency. This research sample was determined using the method purposive sampling with the criteria of officials who are responsible for regional financial management in 30 OPDs in Dompu Regency. The data in this research was obtained by distributing questionnaires to 120 respondents in 30 OPDs. Structural Equation Modeling (SEM) with SmartPLS 3.0 used for data analysis. The results of this research indicate that the effectiveness of internal control and procedural justice have a negative and significant effect on the tendency for accounting fraud. Meanwhile, individual morality and distributive justice do not have a significant effect on the tendency for accounting fraud. It is hoped that this research can contribute to additional literature regarding motives for action tendenciesfraud involving ASN, in terms of conceptfraud triangle theory andmoral development theory. Apart from that, the results of this study can provide additional information as input to the Dompu Regency Government in reducing or preventing the tendency of accounting fraud
PENGARUH KEJELASAN SASARAN, EVALUASI, DAN PERTANGGUNGJAWABAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA KEPOLISIAN DI NTB Eka Oktavia Putri; Biana Adha Inapty
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
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/jaa.v9i1.449

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kejelasan sasaran anggaran, evaluasi anggaran, dan pertanggungjawaban anggaran terhadap akuntabilitas kinerja Kepolisian di NTB. Populasi dalam penelitian ini mencakup semua anggota satuan kerja pada jajaran Kepolisian Daerah NTB.  Sampel penelitian ditentukan melalui metode purposive sampling menggunakan kriteria anggota satuan kerja yang bertanggung jawab atau terlibat dalam bagian perencanaan anggaran, sehingga jumlah sampel sebanyak 86 responden. Data penelitian  diperoleh melalui kuesioner. Prosedur analisis data dilakukan menggunakan software Partial Least Squares (PLS). Pengujian terdiri dari model pengukuran (Outer Model) dan model struktural (Inner Model). Hasil penelitian menunjukkan bahwa kejelasan sasaran anggaran tidak berpengaruh signifikan terhadap akuntabilitas kinerja Kepolisian di NTB, sedangkan evaluasi anggaran dan pertanggungjawaban anggaran berpengaruh positif dan signifikan terhadap akuntabilitas kinerja Kepolisian di NTB. Penelitian ini diharapkan dapat memberikan kontribusi dalam lingkup akuntansi sektor publik dan diharapkan memberikan tambahan informasi kepada Kepolisian di NTB untuk meningkatkan akuntabilitas kinerja.
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.
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