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Saepul Pahmi

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Author-ID : 7209870

Humanities

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ANALISIS KINERJA REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PEMERINTAH KABUPATEN LOMBOK BARAT Muhammad Syukri; Saepul Pahmi; Suandi, Suandi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 1 (2022): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Penelitian ini bertujuan untuk mengetahui kinerja keuangan Pemerintah Kabupaten Lombok Barat dengan menggunakan analisis rasio keuangan terhadap anggaran pendapatan dan belanja daerah Kabupaten Lombok Barat tahun anggaran 2018 - 2020. Jenis penelitian yang digunakan adalah metode kuantitatif. Data yang diolah adalah ringkasan anggaran pendapatan dan belanja daerah tahun 2018-2020 yang didapatkan dari Badan Pengelolaan Keuangan dan Aset Daerah. Berdasarkan hasil perhitungan, dapat disimpulkan bahwa kinerja keuangan Kabupaten Lombok Barat tergolong cukup efektif dan sangat efisien. Dengan demikian, manajemen pemerintahan harus mampu meningkatkan dan memaksimalkan PAD untuk tahun-tahun berikutnya.

SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS PADA PENDAPATAN JASA RAWAT INAP PADA RUMAH SAKIT UMUM DAERAH: (Studi Kasus RS. Awet Muda Narmada) Syarifah Massuki Fitri; Suandi, Suandi; Saepul Pahmi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 1 No. 2 (2021): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

This study aims to determine the accounting information system for cash receipts for inpatient service income at the regional general hospital at Narmada Awet Muda Hospital, West Lombok Regency. This type of research is descriptive qualitative. Processed data is data obtained from unstructured interviews and observations that will be analyzed qualitatively and described in descriptive form. Based on the results of the study, the accounting system for cash receipts for inpatient installations at the regional general hospital at Narmada Awet Muda Hospital is very good. This can be seen from the existence of patient admission procedures starting from inpatient registration until the patient is discharged. Likewise with cash receipts procedures that are in accordance with the existing system, namely the separation of operational functions and revenue functions as well as recording and reporting functions with supporting documents. However, the cash receipt system for inpatient installations still has several weaknesses, namely in the registration section which still needs to improve services to patients, the flow/procedure for patient payments is unclear, so it is necessary to make data flow diagrams or flowcharts in order to facilitate users of accounting information.

ANALISIS LAPORAN KEUANGAN SEBAGAI SALAH SATU ALAT UNTUK MENILAI KINERJA KOPERASI SIMPAN PINJAM (KSP) “SEKAR WANGI” DI CAKRANEGARA Sri Ayu Febrianti; Saepul Pahmi; Suandi, Suandi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 1 No. 1 (2021): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

This study aims to determine the financial performance so that it can be seen the conditions and achievements that have been achieved by the Savings and Loans Cooperative (KSP) "Sekar Wangi" in Cakranegara. The type of research used in this research is descriptive research. Data collection techniques used are observation, interviews, and documentation. Based on the discussion and data analysis, it can be concluded that by using comparative analysis of financial statements, it can be said that the business run by KSP "Sekar Wangi" Cakranegara has increased, and based on calculations using financial ratios, it can be said that the management performance of KSP "Sekar Wangi" Cakranegara not optimal and need to be improved.

ANALISIS EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA DI BAGIK MANIS KECAMATAN SAMBELIA KABUPATEN LOMBOK TIMUR TAHUN 2019 Elok Aulia Rizqi Maligan; Muhammad Syukri; Saepul Pahmi; Wahyu Kurniawan
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 2 No. 3 (2022): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

This study aims to determine the effectiveness of managing village funds sourced from APBDes in Bagik Manis Village, Sambelia District, East Lombok Regency, the data collection method in this study uses qualitative methods with a descriptive approach. The data used in this study are primary data and secondary data originating from budget realization in Bagik Manis Village, Sambelia District, East Lombok Regency in 2019. The effectiveness of the management of village fund allocations is in the effective category, both seen from the effectiveness ratio according to the Ministry of Home Affairs and the effectiveness measure from the results of interviews in Bagik Manis Village, Sambelia District, East Lombok Regency as the recipient of ADD funds is fully responsible for implementing and reporting ADD finances in the village for the benefit of the community. It's just that certain programs or fields need to be improved in terms of funds and attention so that there is no overlap in each field, and not only the transparency of village officials to the community regarding the allocation of village funds makes community participation less in government policies. However, the village government is able to minimize these obstacles so that they are able to complete their tasks properly.

Co-Authors Elok Aulia Rizqi Maligan Heni Pujiastuti Muhammad Syukri Raden Mohamad Herdian Bhakti Sri Ayu Febrianti Syarifah Massuki Fitri Wahyu Kurniawan

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