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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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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.
Analisis Determinan Atas Belanja Modal di Desa-Desa Kecamatan Janapria Kabupaten Lombok Tengah NTB Prihatin, Meliani; Inapty, Biana Adha; Suryantara, Adhitya Bayu
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 1 (2024): Jurnal Riset Mahasiswa Akuntansi, Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.993

Abstract

Tujuan dilakukannya penelitian ini yakni untuk menguji serta membuktikan bahwa variabel Pendapatan Asli Desa (PADes), Dana Desa (DD), Alokasi Dana Desa (ADD), Dana Bagi Hasil Pajak dan Retribusi (BHPR), Luas Wilayah, Jumlah Perangkat Desa, dan Jumlah Penduduk memberikan pengaruh terhadap Belanja Modal. Pendekatan penelitian ini yaitu kuantitatif denganmemakai data sekunder dari situs asli Badan Pusat Statistik Lombok Tengah dan Laporan Realisasi APBDes. Populasi dalam penelitian ini yakni semua desa selama tiga tahun, sehingga sampel yang diperoleh sebanyak 36 dengan proses purposive sampling atau sampel jenuh. Teknik dalammenganalisi data memakai regresi linier berganda. Temuan yang didapatkan dari hasil uji penelitian ini yaitu hanya DD dan BHPR yang mempengaruhi belanja modal secara persial, tetapi secara bersamaan semua variabel dapat mempengaruhi belanja modal. Hasil dari uji penelitian ini bisa dijadikan sebagai platform dalam rangka pengalokasian belanja modal di desa, sehingga terwujudnya pelayanan publik yang lebih baik kedepannya.
Analysis of Factors Affecting the Quality of Financial Statements at Regional Apparatus Organizations in Mataram City Putri, Angguni Aminarti; Inapty, Biana Adha; Kartikasari, Nungki
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 Iskandar, Renayu Meilda; Inapty, Biana Adha; 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.
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, MORALITAS INDIVIDU, DAN KEADILAN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Kartika, Yulia; Inapty, Biana Adha; Waskito, Iman
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 Putri, Eka Oktavia; Inapty, Biana Adha
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.
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