Article Per Year (5 Year)
p-Index From 2021 - 2026
4.596
P-Index
This Author published in this journals
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

Published : 39 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 39 Documents
Search

 1   2   3   4 
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.
IMPLEMENTING DIGITAL ACCOUNTING INFORMATION SYSTEMS TO ENHANCE FINANCIAL GOVERNANCE IN VILLAGE-OWNED ENTERPRISES (BUMDES): EVIDENCE FROM WEST LOMBOK, NTB Indriani, Eni; Martiningsih, Rr. Sri Pancawati; Inapty, Biana Adha
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
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.v10i1.735

Abstract

This study analyzes the implementation of digital accounting information systems to strengthen financial governance in Village-Owned Enterprises (BUMDes) in West Lombok Regency, Indonesia. The research explores user readiness, perceived usefulness, and ease of use in adopting digital financial systems using the Rapid Application Development (RAD) method integrated with the Technology Acceptance Model (TAM). A qualitative-descriptive approach was employed, combining pre-tests, post-tests, field observations, and in-depth interviews with BUMDes managers, village facilitators, and development advisors. The findings reveal that introducing digital accounting systems significantly improved financial reporting accuracy, transparency, and timeliness, particularly among BUMDes with proactive leadership and higher digital literacy. The TAM analysis confirms that perceived usefulness and ease of use strongly influence user acceptance and continued utilization of digital systems, while organizational support and training serve as critical mediating factors. The study demonstrates that digitalization enhances accountability and operational efficiency from a governance perspective, but sustainable transformation requires continuous human resource development through structured education and technical mentoring. Theoretically, this research contributes to extending the TAM framework within community-based financial institutions, illustrating the socio-technical nature of digital transformation in rural contexts. Practically, the results emphasize the need for integrated policy support, including standardized reporting templates, digital infrastructure provision, and incentive-based training for BUMDes managers. Future studies should adopt a longitudinal and mixed-method approach to evaluate long-term impacts and financial performance outcomes.
Determinan Kualitas Pelaporan Keuangan Pada Usaha Mikro Kecil dan Menengah di Kota Mataram dalam Perspektif Resource-Based View Inapty, Biana Adha; Anggriani, Reni
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol. 6 No. 2 (2025): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v6i2.5300

Abstract

Fenomena pada penelitian ini kurangnya kesadaran akan pentingnya laporan keuangan di kalangan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Mataram menjadi isu utama dalam upaya peningkatan kualitas pelaporan keuangan. Penelitian inibertujuan untuk menganalisis faktor-faktor yang memengaruhi kualitas pelaporan keuangan pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Mataram dengan menggunakan pendekatan Resource-Based View (RBV). Variabel yang diteliti meliputi literasi keuangan, pengalaman usaha, pemanfaatan teknologi informasi, dan tata kelola usaha. Penelitian ini menggunakan metode kuantitatif dengan analisis Partial Least Square (PLS). Data diperoleh secara langsung dari pelaku UMKM melalui penyebaran kuesioner kepada responden yang dipilih menggunakan purposive sampling, dengan populasi penelitian sebanyak 4.139 unit UMKM di Kota Mataram. Hasil penelitian ini dalam kerangka Resource-Based View, keempat variabel yaitu literasi keuangan, pengalaman usaha, pemanfaatan teknologi informasi, dan tata kelola usaha dipandang sebagai sumber daya internal yang berharga (valuable), langka (rare), sulit ditiru (inimitable), dan tidak mudah digantikan (non-substitutable). Kombinasi sumber daya tersebut diyakini dapat menciptakan keunggulan kompetitif dalam menghasilkan laporan keuangan yang relevan, andal, serta sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Implikasi penelitian ini bagi pelaku UMKM, pemerintah daerah, dan lembaga keuangan bahwa peningkatan literasi keuangan, pemanfaatan teknologi digital, pengalaman bisnis, serta tata kelola usaha yang baik merupakan strategi penting untuk menghasilkan laporan keuangan yang akurat, relevan, dan dapat dipercaya, serta meningkatkan kredibilitas dan keberlanjutan usaha. 
Optimalisasi Manajemen Persediaan Berbasis Teknologi Informasi untuk Efisiensi Operasional Pangkalan Gas Inapty, Biana Adha; Suhaedi, Wirawan; Pancawati M, Rr. Sri; Putri Maharani, Nabila
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 6 No 2 (2025): Jurnal Abdimas Independen, November 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v6i2.2617

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk mengoptimalkan manajemen persediaan berbasis teknologi informasi pada pangkalan gas dalam rangka meningkatkan efisiensi operasional dan mendukung distribusi energi yang berkelanjutan. Permasalahan utama yang dihadapi mitra adalah pencatatan stok yang masih manual, sehingga sering terjadi ketidaksesuaian data, keterlambatan pembaruan, dan potensi stock-out. Kegiatan dilakukan melalui tahapan observasi, pelatihan, dan implementasi sistem manajemen persediaan berbasis aplikasi yang dapat diakses melalui komputer dan ponsel. Hasil menunjukkan adanya peningkatan efisiensi waktu pencatatan dari ±30 menit menjadi ±10 menit per hari, peningkatan akurasi stok dengan selisih kurang dari 2%, penurunan keluhan konsumen hingga 75%, serta peningkatan stabilitas distribusi hingga 98% hari dalam sebulan tanpa kehabisan stok. Implementasi teknologi ini terbukti memperkuat transparansi, memudahkan pengawasan, dan mendukung pengambilan keputusan berbasis data, sehingga berkontribusi pada kelancaran dan keberlanjutan distribusi energi rumah tangga
The Influence Of Board Knowledge And Political Background On Regional Financial Oversight With Community Participation And Public Policy Transparency As Moderating Variables Liza Hanim; Biana Adha Inapty
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.
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