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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Legal Opinion Jurnal Kebijakan dan Administrasi Publik Biology, Medicine, & Natural Product Chemistry Journal of Accounting and Investment Jurnal Kependidikan Media Jurnal PENA : Penelitian dan Penalaran Riset Akuntansi dan Keuangan Indonesia JURNAL ILMIAH MATEMATIKA DAN TERAPAN EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma Adaara: Jurnal Manajemen Pendidikan Islam Jurnal Abdi Insani Jurnal Hutan Tropika Jurnal Pengabdian kepada Masyarakat Nusantara Ainara Journal (Jurnal Penelitian dan PKM Bidang Ilmu Pendidikan) Jurnal Abdimas Sangkabira Jurnal Pengabdian Kepada Masyarakat Patikala Jurnal Abdi Masyarakat Indonesia Formosa Journal of Multidisciplinary Research (FJMR) Islamic Economic and Business Journal Bursa : Jurnal Ekonomi dan Bisnis Buletin SWIMP Jurnal Inovasi Global JKAP (Jurnal Kebijakan dan Administrasi Publik) Jurnal Abdimas Independen PESARE: Science and Engineering Service Journal Jurnal Riset Mahasiswa Akuntansi E-JURNAL AKUNTANSI Journal of Biology Science and Education

Akram, Akram

Fakultas Ekonomi Dan Bisnis Universitas Mataram

Author-ID : 742748

Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Veterinary

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Sustainable Banking and Bank Performance Lilik Handajani; Akram Akram; Ahmad Rifai
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2021.v16.i01.p12

This research aims to examine the impact of sustainable banking practices and bank characteristics on bank performance. Structural equation models were used to analyze 11 banks listed on the Indonesia Stock Exchange that published sustainability reports consistently during the periods of 2015–2018. Results indicate that while the internalization of sustainability issues in banking business practices does not have a significant impact on bank performance, the characteristics of a bank, which are reflected by institutional and foreign ownership and bank age, have a significant effect on bank financial and nonfinancial performance. The implications of sustainable banking practices are indicated to gain legitimacy from regulators for the existence of financial entities and meet stakeholder expectations, which in practice require trade-off of interests among stakeholder groups. Keywords: sustainable banking, bank performance, bank characteristic

Pengaruh Tindakan Supervisi, Kompleksitas Tugas dan Profesionalisme Auditor terhadap Kepuasan Kerja Auditor Hasanati Hasanati; Akram Akram; M. Irwan
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This study aims to examine and find the empirical evidence the effects of Supervisory Action, Task Complexity, and Auditor’s Profesionlism toward Auditor’s Job Satisfaction. The samples of this study are the Internal Control Officers (APIP) in Regional Inspectorate in Sumbawa Island, Nusa Tenggara Barat Province. Total sample are 81 which consists of 50 Auditor Officers (JFA) dan 31 Control Officers (P2UPD) whose as member in audit team, selected by using sampling technique of purposive sampling. The research results showed that Supervisory Action and Task Complexity have positive significant influence on Auditor’s Satisfaction.This study also find evidence that Auditors’ Professionalism able to effects Job Satisfaction negatively.

ANGGARAN BERBASIS KINERJA, SUMBER DAYA MANUSIA, DAN KUALITAS ANGGARAN SKPD (Suatu Pengujian Struktural) Devie Octariani; Akram Akram; Animah Animah
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3621

The aims of this study are to examine and analyze the effect of implementation of performance based budgeting, and quality of human resources to regional work unit’s (SKPD) budget qualities. Goal setting theory and agency theory are used to explain the phenomenon of budget qualities. The number of respondents in this study were 94 respondents that selected using purposive sampling method, the criteria that SKPD which has been tested for compliance by the Ombudsman in 2015 related to quality of service. This research uses analytical techniques Partial Least Square (smartPLS) 3.0. The results of quantitative analysis in this study showed that implementation of performance based budgeting, and quality of human resources had influence on SKPD’s budget qualities. The implications of this study can be useful for SKPDs on local governments to implement the principles of good governance and performance-based budgeting in the budget process to be able to provide better services to the public.Keywords: Budgeting, Budget Qualities, Performance Based Budgeting, Quality of Human Resources.

DETERMINAN AKUNTABILITAS KINERJA PEMERINTAH DI KABUPATEN LOMBOK BARAT Andi Permana Putra; Akram Akram; Hermanto Hermanto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purpose of this study is to analyze and prove the factors that affect the accountability of government performance in financial management, especially in West Lombok regency. Issues of accountability are phenomena and have always been the spotlight in the community, especially the low quality of government agencies' performance in managing local finances that often have an impact on the abuse of authority. Factors that degrade the quality of accountability to the local government is the lack of budget targeting and reporting. Besides it is still less than optimal implementation of performance-based budgeting and internal controls over financial management. This research is an explanatory research. The data in this study are primary data collected using questionnaires. The total sample is 87 regional finance management officials determined using disproportional stratified random sampling technique. Data analysis used in this research is multiple linear regression analysis. This study proves that the implementation of performance-based budgeting, internal control, clarity of budget targets and reporting have a positive effect on the performance accountability of local government financial management.

EDUKASI PENTINGNYA PRAKTIK AKUNTANSI (PENCATATAN SEDERHANA) DAN MANAJEMEN KEUANGAN DALAM RUMAH TANGGA PADA KARYAWAN RSIA PERMATA HATI MATARAM Nur Fitriyah; Akram Arsyad Sukma; Bambang Bambang
Jurnal Abdimas Sangkabira Vol. 1 No. 1 (2020): Jurnal Abdimas Sangkabira, Desember 2020
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/abdimassangkabira.v1i1.23

Kegiatan pengabdian ini dilaksanakan pada karyawan RSIA Permata Hati Mataram karena 85% karyawannya merupakan perempuan dengan latar belakang pendidikan kesehatan sehingga minim akan ilmu akuntansi dan manajemen keuangan dalam rumah tangga. Adapun tujuannya adalah untuk memberikan edukasi pentingnya penerapan akuntansi (pembukuan sederhana) dan manajemen keuangan dalam rumah tangga sehingga setiap keluarga dapat mengetahui kondisi keuangannya apakah dalam kondisi stabil atau lebih besar pasak dari pada tiang. Metode pelaksanaan kegiatan ini melalui pelatihan dan diskusi tentang penerapan akuntansi dalam rumah tangga dan tips dalam mengelola keuangan rumah tangga. Hasil pelaksanaan program pengabdian ini diharapkan dapat dipahami dengan baik dan dipraktikkan dalam kegiatan sehari-hari rumah tangga karyawan RSIA Permata Hati Mataram, sehingga kondisi keuangan rumah tangga terjaga dengan baik dan dapat dipertanggungjawabkan.

PENGGUNAAN PEMASARAN DIGITAL PADA USAHA HOME INDUSTRY KOPI LOMBOK DI DESA SIGERONGAN KABUPATEN LOMBOK BARAT Lilik Handajani; Akram; Lalu Muhammad Furkan; Ahmad Rifa’i
Jurnal Abdi Insani Vol 6 No 3 (2019): Jurnal Abdi Insani Universitas Mataram
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v6i3.267

Permasalahan mendasar dalam pengembangan usaha mikro, kecil dan menengah (UMKM) adalah berkaitan dengan pemodalan, manajemen usaha, pengelolaan keuangan dan pemasaran produk yang dihasilkan. Sebagian besar UMKM terutama skala usaha mikro pada industri rumahan (home industry) masih mengalami masalah dalam memperoleh dan meningkatkan penjualan secara kontinu karena pemasaran produk yang mengandalkan cara-cara pemasaran konvensional, seperti penjualan melalui pameran, konsinyasi maupun penjualan secara langsung. Dengan manajemen usaha yang dilakukan ini berdampak pada biaya operasional penjualan yang cukup tinggi, perputaran modal menjadi lambat dan terhambatnya proses produksi serta volume penjualan relatif stagnan sehingga menyebabkan peluang dan potensi memperoleh pendapatan dan meraih pangsa pasar menjadi berkurang. Usaha mikro Kopi Lombok merupakan home industry yang berada di Desa Sigerongan Kabupaten Lombok Barat yang mengusung produk unggulan daerah. Kegiatan pengabdian masyarakat kemitraan ini melakukan pendekatan edukasi dan pendampingan pemasaran secara digital sebagai terobosan strategi pemasaran untuk menjual produk kopi Lombok dengan memanfaatkan penggunaan teknologi. Hal ini karena pemasaran tradisional tidak sepenuhnya lagi efektif bagi pasar yang sebagian besar masyarakat sudah beralih ke pemanfaatan teknologi komunikasi. Model pemasaran berbasis digital diharapkan dapat diadopsi oleh pelaku home industry dalam memasarkan produknya sehingga dapat berdampak pada peningkatan pendapatan usaha mikro sehingga sektor UMKM dapat semakin berkembang. Adopsi model pemasaran digital dalam implementasinya menyesuaikan dengan keterpahaman dan kemampuan pengguna dalam pemanfaatannya sehingga hasil akhir diharapkan pelaku usaha mikro Kopi Lombok maupun home industry lainnya dapat mengaplikasikan secara mandiri untuk mendukung pemasaran produk yang dihasilkan

Pengaruh Biaya Kualitas Terhadap Produk Rusak (Studi Kasus Pada Toko Kue Sari Rasa Lombok) Yunita Putri; Akram Akram; Widia Astuti
Bursa : Jurnal Ekonomi dan Bisnis Vol. 1 No. 3 (2022): September 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

The increasing competition between the trading industries and the current global economic development, companies are required to be able to compete with other companies. One way is to satisfy and meet consumer needs and improve the quality of production. Sari Rasa Lombok has tried to improve the quality of its products, but in reality there are still damaged products. This study aims to determine the effect of quality costs on damaged products at the Sari Rasa Lombok cake shop. The data used is the cost of quality and the number of damaged products from 2019-2021. The independent variables in this study are prevention costs, appraisal costs, internal failure costs, and external failure costs. The dependent variable in this study is the damaged product. The analytical model used is descriptive analysis and multiple linear regression with hypothesis testing partial test (t) and simultaneous test (f). The results of this study indicate that the costs of prevention, assessment costs, and internal failure costs partially have a positive effect on damaged products, while external failure costs do not partially affect damaged products. Furthermore, simultaneously prevention costs, appraisal costs, internal failure costs, and external failure costs affect the damaged product by 85% while the remaining 15% is influenced by other factors.

PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Tahun 2017-2021) Felicia Handoyo; Akram Akram; Nurabiah Nurabiah
Jurnal Riset Akuntansi Vol 21 No 2 (2022): Jurnal Riset Akuntansi Aksioma, Desember 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v21i2.169

The purpose of this study was to determine the effect of environmental performance and environmental disclosure on company profitability (study on mining companies listed on the Indonesia Stock Exchange in 2017-2021). This study is an associative research with a quantitative approach. This study uses secondary data in the form of annual reports and sustainability reports of mining sector companies listed on the Indonesia Stock Exchange during the 2015-2019. The sample used in this study consisted of 7 company samples, which were obtained based on the purposive sampling method. Thus, this study obtained 35 observation units during the five years of the study periods. The results of this study based on multiple linear regression analysisindicate. The research result showed that environmental performance and environmental disclosure have no effect on company profitability.

PEMBERDAYAAN EKONOMI MASYARAKAT MELALUI PEMETAAN POTENSI PELUANG USAHA KREATIF MASYARAKAT DESA SIGERONGAN KABUPATEN LOMBOK BARAT Lilik Handajani; Akram Akram; Ayudia Sokarina
Jurnal Abdi Insani Vol 9 No 4 (2022): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v9i4.783

The growth of village community groups that are active and have creative ideas will strengthen the acceleration of economic empowerment of rural communities. Businesses initiated by the community individually or in groups are carried out on a small scale, not yet managed properly with the short term aim of taking advantage of existing opportunities to earn income. Although the nature of the business is still seasonal by taking advantage of trends that are currently in demand, this creative effort from the participation of the village community has the potential to be developed in the future. The purpose of this partnership community service activity is to map creative businesses that arise from rural communities who have creative ideas by identifying business opportunities, obstacles and problems as well as prospects for future business development. The mapping was carried out through a survey of village community groups who run creative businesses in the Sigerongan Village, Lingsar District, West Lombok Regency. Mapping the local potential of the village is needed, including business development opportunities from local potentials that may not appear, but have business prospects in the future. The results of this activity can identify opportunities, constraints and prospects for creative business in rural communities that can be used to open up new opportunities and initiate joint venture groups (KUBe) to obtain external funding opportunities through business development. This activity will also assist the stakeholders of Sigerongan Village in formulating a development strategy in planning the economic empowerment of the village community independently. Real mapping of potential opportunities, constraints and prospects for community-based business participation is needed to support the development of an advanced and independent village.

a COMMUNITY EMPOWERMENT THROUGH PROCESSING FISH INTO NUGGET: Pemberdayaan Masyarakat Melalui Pengolahan Ikan Menjadi Nugget animah animah; Akram Akram; Suryantara Adhitya Bayu Suryantara
Buletin SWIMP Vol 2 No 02: November 2022
Publisher : Politeknik Kelautan dan Perikanan Sorong

Catfish is the main commodity in Karang Bayan Village, West Lombok Regency, West Nusa Tenggara. So far, catfish farmers only sell their fish in the form of fresh fish so that the income received is relatively small. Therefore, it requires assistance to increase the economic activity of these fish farmers. This service activity aims to increase the understanding of creating added value for processed fish products for mothers in Karang Bayan Village, by providing knowledge about fish processing production techniques and calculating production costs and appropriate marketing techniques in order to generate optimal income. The method used is to conduct entrepreneurship training, including lectures, questions and answers. Demonstration, practice or practice, display. The results of the training showed that the women in Karang Bayan Village were able to process catfish into fish nuggets. In addition, they also understand the production techniques of processing fish nuggets by calculating production costs and appropriate marketing techniques to optimize income through social media as a sales and promotion medium.

Co-Authors Adrianda Anwar Agus Indra Jaya Agusman Sahari Ahmad Rifai Ahmad Rifa’i Akuarta, La Ode Reski Al Huda, Nafisah Amalia, Nida Afifah Amir Azan, Said Amita, Amita Andi Permana Putra Angellina Frebiana Joe Animah Animah Animah Animah Anuggrah, Anggun Anwar, Adri Aptasari, Fety Widianti Arya Dwi Saputra Ashari, Abdul Astuti - Aulia, Siti Rizqi Ayu, Sadriana Ayudia Sokarina Azizah, Rahmah Baiq, Krisnina Maharani Putri Bambang Bambang Bambang Bambang Bambang Budi Santoso Budiarto, H. Dara Nida Utamie Devie Octariani Devie Octariani Diana Sulianti K Tobing Dianisa Indirasani Djohas, Saharuddin Elin Erlina Sasanti Ely Windarti Hastuti, Ely Windarti Endar Pituringsih Erfan Agusfiandifutra Fadhilah, Faiz Fathurrahman Fathurrahman Felicia Handoyo Firlana Fajri H. Budiarto Hambali, Uyunnasirah Handia Fahrurrozi Hardianti Hardianti, Hardianti Hasan Hasan Hasanati Hasanati Hasbi, Hartas Hermanto Hermanto I Made Budiarsa I Nengah Kundera I Nyoman Nugraha Ardana Putra Idhar, Idhar Ikbar, Ikbar Izzakiah, Nurul JAFAR, MUH. Jumaidi, Takdir Khaerul Umam, Khaerul Lalu Muhammad Furkan Liga Ayun Selatan Lilik Handajani Lilik Handajani M. Irwan Manap Trianto Maudiyawati, Maudiyawati Maulina, Rina Mujahidi, Khairul Mutahharah, Mutahharah Nasir Nasir Nila Rahayu Noviawan, Andika NUR FITRIYAH Nur Fitriyah Nurabiah Nurhaliza, Nurhaliza Nurhayati Nurhayati NURINDAH NURINDAH Nurwahida Nurwahida, Nurwahida Nyolle, Nyolle Octariani, Devie Paradisa Sukma Patimbangi, Andi Pipit Rismayani Ulfa Prayitno Basuki, Prayitno Rahma, Jeniar Rasdin, Sunarti Rauddin, Rauddin Rayhan, Rayhan Ridha Alamsyah Robith Hudaya Rr. Sri Pancawati Martiningsih Rukmana, Utami N. A. Saiful Anwar Samsurizal, M. Sulaeman Saputra, Aldi Savira, Hanny Suharli Kusuma Surasni Surasni Suriadi Suriadi Suryantara Adhitya Bayu Suryantara Syamsiar, Syamsiar Titiek Herwanti Uun Ainul Yaqin Viki Ulandari Wahyu Maulana, Wahyu Widia Astuti Widiawan, I Ketut Bayu Windarsih, Yulia Yazir Tahir, Moch Yazim Yunita Ardianti Yunita Putri Yusli Mariadi

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