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Akram, Akram
Fakultas Ekonomi Dan Bisnis Universitas Mataram
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Komitmen Pemerintah Daerah Dalam Pengelolaan Anggaran Pendapatan Dan Belanja Daerah (Studi Pada Pemerintah Kota Bima) Uun Ainul Yaqin; Titik Herwanti; Akram Akram
E-Jurnal Akuntansi Vol 25 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v25.i03.p26

Abstract

This is qualitative research and the approach is case study. This research is to know the Bima Municipality APBD’s Allocated on 2012-2016.The analysis uses the direction of regional financial management policies based on Permandagri No.59 2017. The data collection was conducted by interview through using purposive sampling. The result shows the local government commitment in financial management both from local income and expenditure is still less, it can be seen from the dependence of the regional government on the transfer funds from central government is low and the allocation of regional expenditure is not efficient and ineffective not oriented on performance-based budget. In finding suggested for improvement recommendation such as allocating the budget that emphasize on increasing the local income from PAD and expenditure allocation that is efficient and effective, for the future the budget allocation can success based on the goal and can increase the society’s welfare and give contribution on real local income improvement. Keywords : Financial Management, Income,Expenditure,Efficient and effective
Environmental Uncertainty sebagai Pemoderasi Budaya Organisasi, Sistem Informasi, Narcissm Behavioral, Sistem Pengendalian Intern, dan Fraudulent Financial Reporting Endar Pituringsih; Prayitno Basuki; Akram Akram
E-Jurnal Akuntansi Vol 33 No 12 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i12.p18

Abstract

The aim of this research is to analyze the influence of organizational culture, artificial intelligence-based accounting information systems, and narcissistic behavior on internal control systems that are moderated by environmental uncertainty. The research also tested the influence of the internal control system on fraudulent financial reporting. This research was conducted at a hotel on Lombok Island. The total research population was 73 hotels with 146 research respondents. The data analysis method uses Moderate Regression Analysis (MRA). The research results show that organizational culture and artificial intelligence-based accounting information systems have a positive effect on the internal control system. However, narcissistic behavior has no influence on the internal control system. Environmental uncertainty strengthens the influence of organizational culture and artificial intelligence-based hotel accounting information systems on internal control systems. Meanwhile, environmental uncertainty does not strengthen the influence of narcissistic behavior on the internal control system. Finally, the internal control system has no effect on fraudulent financial reporting. Keywords: HR Competency; Government Internal Control System (SPIP); Organizational Environment; Financial Reporting Quality and Regional Government Information System (SIPD)
Budaya Suku Sasak Memoderasi Gaya Kepemimpinan, Independensi, Pemahaman Good Governance Pada Kinerja Auditor Endar Pituringsih; Prayitno Basuki; Akram Akram
E-Jurnal Akuntansi Vol 32 No 4 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i04.p20

Abstract

This study aims to examine the influence of lokal culture of Sasak auditors as a moderating influence of leadership style, independence and understanding of good governance on the performance of internal auditors. The study population was all auditors who carried out inspections at the Inspectorate of the entire island of Lombok, as many as 215 people. The sampling technique used was purposive sampling. From these criteria, a research sample of 129 auditors was obtained. The analytical tool used in the research is Moderated Regression Analysis (MRA) with SPSS 17. The research proves that leadership style, independence and understanding of good governance affect the performance of internal auditors. Another finding is that the understanding of good governance has a significant effect on the performance of internal auditors with the lokal culture of the Sasak tribe as a moderating variable. This is because a good understanding of good governance will improve the performance of auditors so that organizational goals can be achieved. Keywords: Local Sasak Culture; Leadership Style; Independence; Understanding of Good Governance; Performance of the Inspectorate Auditor.
Kepemimpinan Kharismatik Tuan Guru Sebagai Pemoderasi Determinan Pengelolaan Keuangan Pada Akuntabilitas Pondok Pesantren Endar Pituringsih; Prayitno Basuki; Akram Akram
E-Jurnal Akuntansi Vol 33 No 2 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i02.p14

Abstract

This study aims to analyze the effect of human resource capability and treasurer ethics moderated by the charismatic leadership of the teacher on financial management and the implications for the accountability of Islamic boarding schools. The research was conducted at Islamic boarding schools throughout Lombok Island, West Nusa Tenggara Province. The total population in the study was 558 Islamic boarding schools. Determination of the sample using purposive sampling method with the Slovin formula. The results of the study show that human resource capability and treasurer ethics have an effect on financial management. The charismatic leadership of the guru does not moderate human resource capabilities, but moderates the treasurer's ethics towards financial management. And financial management influences the accountability of Islamic boarding schools. Keywords: Human Resource Capability; Treasurer Ethics; Tuan Guru Charismatic Leadership; Financial Management; Islamic Boarding School Accountability
Kompetensi Pejabat Pembuat Komitmen, Kualitas Sistem Pengendalian Internal, Konflik Kepentingan dan Fraud Pengadaan Barang atau Jasa Erfan Agusfiandifutra; Akram Akram; Endar Pituringsih
E-Jurnal Akuntansi Vol 33 No 5 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i05.p17

Abstract

The aim of this research is to examine the influence of Commitment Making Officer Competency (PPK), Quality of Internal Control System (SPI) and Conflict of Interest on Goods & Services Procurement Fraud (PBJ) with Performance Accountability as moderator. The research was conducted at 40 regional apparatus organizations of the NTB provincial government with a sample of 107 respondents. Hypothesis testing uses a multiple linear regression model, namely Moderated Regression Analysis (MRA). The test results show that PPK Competence and SPI Quality have a negative effect on PBJ Fraud while Conflict of Interest has no effect on PBJ Fraud. This study found that PPK competence strengthens and SPI quality weakens the effect of Performance Accountability on PBJ Fraud, but Conflict of Interest has no effect on PBJ fraud which is moderated by Performance Accountability. Keywords: Fraud in Procurement of Goods/Services, Commitment Making Officers (PPK), Internal Control System (SPI), Conflicts of Interest, Performance Accountability
Faktor-Faktor yang Mempengaruhi Penyerapan Anggaran Belanja pada Satuan Kerja Perangkat Daerah Dengan Administrasi Sebagai Pemoderasi Viki Ulandari; Akram Akram; Budi Santoso
E-Jurnal Akuntansi Vol 31 No 6 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i06.p18

Abstract

This study aims to provide empirically the effect of planning, human resources, and procurement of goods / services on the absorption of the expenditure budget in the SKPD of Sumbawa Regency and the influence of administration in the relationship between planning, human resources, and procurement of goods / services on the absorption of the expenditure budget in SKPD Sumbawa regency. Population in this research is all employees at 29 SKPD Sumbawa Regency. The results showed that planning had a negative and significant effect on budget absorption. Human resources and the procurement of goods / services have a positive effect on budget absorption. Meanwhile, administration has a negative effect on the relationship between planning, human resources and the procurement of goods / services and budget absorption. Keywords: Absorption Budget; Planning; human Resource; Procurement Of Goods / Services; Administration.
Pengaruh Pengawasan Legislatif dan Temuan Audit terhadap Internet Financial Report Pemda Dimoderasi Sistem Pengendalian Internal Dianisa Indirasani; Akram Akram; Budi Santoso
E-Jurnal Akuntansi Vol 31 No 12 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i12.p17

Abstract

This study aims to provide empirical evidence regarding the effect of legislative oversight and audit findings on the disclosure of Internet Financial Reports (IFR) for the local governments of NTB, NTT and Bali (Bali Nusra), as well as the moderating effect of the internal control system (SPI). The total population of the study was 44 local governments consisting of provincial, district and city governments in Bali Nusra. The study was conducted during 2018-2019 with a total of 88 observations. The sampling method used non-probability sampling with saturated sampling (census). The results of the study indicate that legislative oversight has a positive and significant impact on the disclosure of the Bali Nusra Regional Government's IFR. Meanwhile, the audit findings have no significant negative effect on the disclosure of the Bali Nusra Regional Government IFR. In addition, the SPI strengthens but is not significant in moderating the effect of legislative oversight and audit findings on the disclosure of IFR for the local government of Bali Nusra. The implication of this research is to provide input to the heads of local governments as consideration for improving the implementation of IFR, as a benchmark and form of evaluation related to the implementation of IFR to increase transparency. Keywords : Legislative Oversight; Audit Findings; Internal Control System; Internet Financial Report.
Kajian Marka Genetik Gen RDP1 pada Burung Gosong Filipina (Megapodius cumingii) asal Pulau Kabetan Kabupaten Tolitoli Sulawesi Tengah Akram, Akram; Budiarsa, I Made; Suleman, Samsurizal M; Kundera, I Nengah
Journal of Biology Science and Education Vol. 12 No. 2 (2024): Desember
Publisher : Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/jbse.v12i2.4159

Abstract

Burung gosong Filipina (Megapodius cumingii) merupakan anggota dari famili megapodiidae yang saat ini dikelompokkan dalam status least concern. Jumlah populasi yang terbatas dan ancaman kepunahan membuat burung ini perlu mendapatkan perhatian khusus. Untuk mendukung tindakan konservasi, diperlukan informasi genetik satwa di habitat alami. Tujuan penelitian ini adalah untuk medeskripsikan karakter genetik burung gosong Filipina berdasarkan gen RDP1. Sampel darah diperoleh dari Pulau Kabetan, isolasi DNA genom menggunakan protokol Qiamp DNA Blood Mini Kit, amplifikasi menggunakan protokol Takara Ex Taq dan sekuensing mengikuti protokol BigDye® Terminator v3.1 Cycle Sequencing Kit instrument AB1 PRISM 3100 Avant Genetic Analyzers. Alignment menggunakan clustal W yang ada pada MEGA 10. Hasil penelitian menunjukkan kondisi optimal amplifikasi terjadi pada suhu pre-denaturasi 950 C selama 5 menit, denaturasi di suhu 940C selama 35 detik, annealing di suhu 520C, ekstensi di suhu 720C selama 30 detik dan final ekstensi di suhu 720 C selama 7 menit. Komposisi basa kaya pasangan G-C dengan frekuensi T(U) 25,5%, C 25,6 %, A 19,3%, dan G 29,7 %. Analisis mutasi genetik menunjukkan terjadi mutasi transversi pada basa ke 569.
PELATIHAN PENYUSUNAN BAHAN AJAR BERBASIS MULTIMEDIA INTERAKTIF TERHADAP GURU DI DESA BALIBO KECAMATAN KINDANG Nasir, Nasir; Akram, Akram; Ayu, Sadriana; Hambali, Uyunnasirah; Ikbar, Ikbar
Jurnal Pengabdian Kepada Masyarakat Patikala Vol. 2 No. 1 (2022): Jurnal PkM PATIKALA
Publisher : Education and Talent Development Center of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/patikala.v2i1.545

Abstract

Tujuan dilaksanakannya kegiatan pelatihan ini adalah 1) Menambah pengetahuan serta wawasan kepada guru tentang media pembelajaran; 2) mengubah pola pikir guru untuk selalu berinovasi dalam menyusun multimedia pembelajaran, 3) Memberikan pengalaman langsung bagi guru tentang langkah-langkah dalam menyusun mulitimedia pembelajaran yang interaktif; 4) meningkatnya motivasi untuk mengembangkan bahan ajarnya sendiri. Pengabdian ini dilaksanakan di SMAN 12 Bulukumba Desa Balibo Kecamatan Kindang Kabupaten Bulukumba. Peserta pada kegiatan pengabdian ini terdiri dari tenaga pendidik (guru) SD, SMP dan SMA yang berada pada wilayah pemerintahan Desa Balibo Kecamatan Kindang Kabupaten Bulukumba. Metode dalam pelaksanaan pengabdian ini melalui tahapan persiapan, tahapan pelaksanaan dan tahapan pendampingan pembuatan multimedia interaktif berbasis aplikasi flipbook maker. Dari hasil wawancara peserta pelatihan memberikan respon positif dan sangat mengapresiasi kegiatan pelatihan mereka mengatakan bahwa ada banyak peningkatan pengetahuan baru yang didapatkan selama pelatihan ini terkhusus strategi dalam pemilihan multimedia interaktif yang efektif dalam pengaplikasiannya.
PERHITUNGAN TARGET COSTING DI CV. ARENA FURNITURE UNTUK MENCAPAI TARGET LABA Noviawan, Andika; Mujahidi, Khairul; Umam, Khaerul; Tobing, Diana Sulianti K.; Amalia, Nida Afifah; Akram, Akram; Maulina, Rina
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 6 No 1 (2025): Jurnal Abdimas Independen, Mei 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v6i1.2143

Abstract

Kebutuhan masyarakat akan berbagai produk furniture berbahan kayu selalu menunjukkan angka yang tinggi. Fungsi dan nilai estetika yang disajikan oleh produk furniture tersebut menjadi alasan utama produk ini laris manis di pasaran. Perabotan berbentuk kursi, meja, lemari, dan rak menjadi kebutuhan penting untuk mengisi rumah, kantor, maupun untuk fungsi lainnya. CV. Arena Furniture merupakan perusahaan yang aktif memproduksi berbagai produk furniture di Lombok Barat. Salah satu aspek penting dalam mengelola usaha furniture agar dapat bersaing di pasar adalah pengelolaan keuangan, termasuk mengelola biaya dan penentuan target laba. Tujuan pengabdian kepada masyarakat ini adalah memberikan pelatihan dan pendampingan langkah-langkah menerapkan target costing pada berbagai produk yang diproduksi CV. Arena Furniture seperti kursi, meja, dan lemari. Hasil kegiatan ini menunjukkan adanya kemampuan pemilik dan karyawan dalam menghitung target costing pada tiga produk furniturenya. Pemilik dan karyawan sudah mampu menghitung target costing secara mandiri dengan spreadsheet yang disediakan tim pengabdian, sehingga di waktu mendatang mereka juga akan mampu menghitung target costing untuk produk furniture lain yang diproduksi.
Co-Authors Abdul Gani Adrianda Anwar Agus Indra Jaya Agus, Atma Agusman Sahari Agustina, Sri Sukari 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 Ariani, Cut Desy Arya Dwi Saputra Ayu, Sadriana Ayudia Sokarina Azizah, Rahmah Baiq, Krisnina Maharani Putri Bambang Bambang Bambang Bambang Bambang Budi Santoso Budiarto, H. Dara Nida Utamie darwis darwis, darwis Devie Octariani Devie Octariani Diana Sulianti K Tobing Dianisa Indirasani Djafar, Arinil Hidayah Djohas, Saharuddin Djumaidi, Lalu Takdir 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 Harun, Amrullah Hasanati Hasanati Hasbi, Hartas Herlina Pusparini Hermanto Hermanto I Made Budiarsa I Nengah Kundera I Nyoman Nugraha Ardana Putra Ikbar, Ikbar Insyani, Nur Iwan Gunawan JAFAR, MUH. Khaerul Umam, Khaerul Khartiono, Lady Diana Lalu Muhammad Furkan Liga Ayun Selatan Lilik Handajani Lilik Handajani M. Irwan Maudiyawati, Maudiyawati Maulina, Rina Mayu Finnari Mohammad Syakir, Mohammad Mujahidi, Khairul Mutahharah, Mutahharah Mutalib, Yanti Nasir Nasir Nila Rahayu Noviawan, Andika Nur Fitriyah 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 Rahman, Samsu Adi Rasdin, Sunarti Rauddin, Rauddin Rezkyana, Rezkyana Ridha Alamsyah Robith Hudaya Rr. Sri Pancawati Martiningsih Rukmana, Utami N. A. Rustan, Edhy Samsurizal, M. Sulaeman Sangkia, Frederik Dony Saputra, Aldi Suhaila, Suhaila Suharli Kusuma Sululing, Siswadi Surasni Surasni Suriadi Suriadi Suryantara Adhitya Bayu Suryantara Sutisna, Nana Syamsiar, Syamsiar Titiek Herwanti Trisaputra, Muh. Ikbal Uun Ainul Yaqin Viki Ulandari Wahyu Maulana, Wahyu Widia Astuti Widiawan, I Ketut Bayu Yazir Tahir, Moch Yazim Yudiawan Saputra Yunita Ardianti Yunita Putri Yusli Mariadi Yusli Mariadi Yusnita Divandra