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AKU SENI BISA HITUNG: PELATIHAN AKUNTANSI KREATIF DAN MANAJEMEN KEUANGAN UNTUK GURU DAN SISWA SEKOLAH MENENGAH Ihyani, Layali; Komala, Rina; Wangi, Baiq Larre Ginggit Sekar; Marlina, Febria Nurmelia; Marswandi, Ega Dwi Putri; Saputra, Sahdan
JUAN: Jurnal Pengabdian Nusantara Vol. 2 No. 3 (2025): Juli 2025
Publisher : CV Sentra Nusa Connection

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63545/juan.v2.i3.150

Abstract

This training program aims to enhance accounting understanding and financial literacy through a creative, art-based approach for secondary school teachers and students. The implementation method consists of three phases: (1) an initial needs assessment survey and coordination with schools, (2) development of interactive modules based on financial storytelling, game simulations, and visualizations, and (3) a four-week training program featuring three main sessions (basic accounting, personal financial management, and innovative teaching workshops). Evaluation results indicate a significant improvement in participants’ understanding (students' average post-test score increased to 78 from 45; teachers' score rose to 82 from 58) along with high active participation at a rate of 95%. Key findings demonstrate that creative methods such as games, artistic analogies, and mini projects are effective in making financial concepts more understandable and applicable. The program recommends developing digital modules, integrating them into the school curriculum, and conducting follow-up training to broaden its impact. This training not only enhances financial competence but also paves the way for the development of innovative accounting learning models in educational environments.
Pengaruh Refocusing dan Realokasi Anggaran terhadap Kualitas Laporan Keuangan Ihyani, Layali; Marlina, Febria Nurmelia; Marswandi, Ega Dwi Putri
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 10 No. 2 (2024): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of budget refocusing and reallocation on the quality of regional financial reports. The study population is employees in the accounting department in 43 regional apparatus organizations (OPD) of the West Lombok Regency Regional Government. The sampling technique uses the purposive sampling method with a sample of 117 respondents.  The respondents consisted of financial administration officials, treasurers, and accounting staff who had the task of compiling financial statements. The data analysis method is by using regression analysis. The results of the study stated that partially, refocusing had an insignificant positive effect on the quality of financial statements. Meanwhile, budget reallocation has a significant positive influence on the quality of regional financial reports. So that these results can provide input for policymakers and stakeholders in terms of refocusing and reallocating budgets for both central and regional governments.
Analisis Kinerja Keuangan Pemerintah Daerah dalam Pengembangan Pariwisata Studi pada Dinas Pariwisata Kabupaten Lombok Barat (Tahun 2022–2024) Ihyani, Layali; Saputra, Sahdan; Mubin, Miftahul; Marlina, Febria Nurmelia; Marswandi, Ega Dwi Putri
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 11 No. 2 (2025): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v11i2.815

Abstract

This study analyzes the financial performance of the Tourism Office of West Lombok Regency from 2022 to 2024, focusing on Local Revenue (PAD), expenditure, and fiscal independence ratio. Using a descriptive quantitative analysis of budget realization data supported by regional fiscal policy literature, the research reveals that while tourism-sector PAD increased by 21.1% (2023-2024), achievement reached only 13-14% of targets, indicating unrealistic targets or inefficient revenue collection. The restaurant sector grew significantly (+39.3%), but hotels and entertainment contributed minimally (<7% and <1%, respectively). On the expenditure side, a disparity exists between high operational absorption (97.14%) and low capital expenditure (68.65%), hindering tourism infrastructure development. The regional fiscal independence ratio was critically low (3.48-3.90%), reflecting extreme reliance on central transfers (26-27x PAD). Another key finding is the gap between surging tourist visits (+236% above 2024 targets) and their limited contribution to PAD. The study recommends: (1) optimizing local tax collection through digitization and law enforcement, (2) accelerating capital expenditure by streamlining regulations, and (3) target evaluation based on realistic potential.
Manajemen Destinasi Wisata Berbasis Kearifan Lokal Maja Labo Dahu untuk Keberlanjutan Pariwisata Kota Bima Feriyadin, Feriyadin; Marswandi, Ega Dwi Putri; Pratama, Aryan Agus; Ulya, Baiq Nikmatul
Journal of Tourism and Creativity Vol. 8 No. 1 (2024): Pemberdayaan Masyarakat
Publisher : Rumah Jurnal UNEJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jtc.v8i1.45308

Abstract

Tata kelola destinasi wisata Kota Bima yang didasari oleh nilai lokalitas budaya dapat meningkatkan kualitas hidup dan kesejahteraan masyarakat serta pertahanan budaya di daerah. Penelitian ini bermaksud untuk mengetahui potensi wisata dan penerapan kearifan lokal Maja Labo Dahu dalam pengelolaan destinasi wisata Kota Bima, mengingat pola pengembangan manjamen destinasi kedepan memerlukan eksplorasi tatanan nilai, lokalitas, dan keharmonisan dalam membangun destinasi wisata yang berkelanjutan. Penelitian ini bersifat deskritif kualitatif dengan menggunakan pendekatan ethnografi. Data diperoleh melalui observasi lapangan, studi pustaka dan wawancara mendalam pada 40 informan yang terdiri dari 10 pengelola obyek wisata, 10 wisatawan, 10 tokoh agama dan budaya, dan 10 masyarakat lokal. Data dianalisis dengan cara mereduksi, menyajikan, dan menyimpulkan data serta memverifikasinya. Hasil penelitian menunjukan bahwa potensi pariwisata Kota Bima bertumpu pada keanekaragaman, keunikan dan kekhasan budaya dan alam, serta letak wilayah yang sangat strategis menghubungkan antara Labuan Bajo, Lombok, dan Bali sebagai daerah pariwisata prioritas nasional yang dapat dijangkau melalui darat, laut dan udara. Keberadaan potensi wisata perlu dikelola dengan menerapkan nilai lokalitas Maja Labo Dahu yang dipengang teguh masyarakat Bima sesuai dengan norma agama (Islam) seperti jujur, dapat dipercaya, harmonis, kompeten, dan adaptif. Manajemen destinasi wisata berbasis Maja labo Dahu dapat menjadi sebuah model alternatif dalam pengelolaan pariwisata berbasis kearifan lokal, yang mengajarkan tentang keharmonisan relasi antara manusia dengan Tuhan, manusia dengan manusia, dan manusia dengan lingkungannya. Pentingnya implementasi budaya Maja labo Dahu dalam pengelolaan destinasi wisata adalah upaya untuk menjaga keberlangsungan sumber daya alam dan sosial budaya dan pada waktu yang bersamaan dapat memperoleh manfaat secara ekonomi bagi masyarakat lokal. Maka, dalam rangka memberikan acuan bagi pemangku kepentingan, perlu pembuatan pedoman pengelolaan destinasi pariwisata berbasis kearifan lokal yang Berkelanjutan.
IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL SEBAGAI MODEL PEMBELAJARAN VOKASIONAL DI MA TARBIYATUL MUSTAFID Ihyani, Layali; Saputra, Sahdan; Marswandi, Ega Dwi Putri; Marlina, Febria Nurmelia; Mubin, Miftahul; Komala, Rina
Jurnal Pepadu Vol 6 No 4 (2025): Jurnal Pepadu
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v6i4.9307

Abstract

This community service activity aims to improve the financial literacy of Social Sciences (IPS) students through the application of accrual-based accounting records, using a participatory socialization method. The background of this activity stems from the phenomenon that accounting education in secondary schools is still predominantly cash-based, making it difficult for students to distinguish between income and cash receipts, resulting in limited experience in recording complex transactions. The identified research gap is the limited study of the implementation of accrual accounting in the context of secondary education, especially among IPS students, even though this competency is highly relevant to modern accounting demands. The activity was carried out at MA Tarbiyatul Mustafid Baturimpang, Narmada District, involving 21 students from Class XII IPS-2. The implementation method consisted of three stages: theoretical explanation, simulation of transaction-recording practices, and evaluation through pre- and post-tests. The results showed a significant increase in students' understanding, with the average pre-test score rising from 45 to 78 in the post-test score. A total of 72% of students were able to apply accrual principles in simple case studies, and 85% of the groups successfully prepared accrual-based financial statements. Participant responses were also very positive, with 88% stating that the material was easy to understand, and 92% expressing interest in practicing it in daily life. The novelty of this activity lies in the integration of accrual practice into students’ daily simulations through a participatory approach, which has rarely been implemented in high school curricula. These findings not only strengthen students’ accounting competencies but also offer an innovative learning model that can be replicated in other schools to support the enhancement of vocational education
PERMBERDAYAAN MASYARAKAT LOKAL MELALUI PELATIHAN EKOWISATA BERBASIS GREEN TOURISM DALAM MENDUKUNG PARIWISATA BERKELANJUTAN DI KEK MANDALIKA Marswandi, Ega Dwi Putri; Ihyani, Layali; Marlina, Febria Nurmelia; Aulia, Baiq Vilda Resqy
Jurnal Abdi Insani Vol 12 No 12 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i12.3717

Abstract

Kawasan Ekonomi Khusus (KEK) Mandalika merupakan salah satu destinasi super prioritas nasional yang dikembangkan untuk mendukung pertumbuhan ekonomi dan pariwisata berkelanjutan. Namun, percepatan pembangunan kawasan ini menghadapi tantangan berupa degradasi lingkungan, komersialisasi budaya, dan keterpinggiran masyarakat lokal. Kegiatan pengabdian ini bertujuan untuk memberdayakan masyarakat melalui pelatihan ekowisata berbasis green tourism dengan pendekatan Participatory Rural Appraisal (PRA) dan Community Based Tourism (CBT). Metode pelaksanaan meliputi observasi dan identifikasi potensi lokal, penyusunan modul pelatihan, praktik lapangan, pembentukan kelembagaan Pokdarwis, serta evaluasi berbasis hasil. Hasil kegiatan menunjukkan peningkatan pengetahuan peserta sebesar 50–70% terkait konsep ekowisata, konservasi lingkungan, dan pelayanan wisata berbasis komunitas. Selain itu, terbentuk kelembagaan Pokdarwis Mandalika Green Community dengan struktur organisasi sederhana dan rencana kerja awal berbasis konservasi. Temuan ini sejalan dengan penelitian terdahulu mengenai efektivitas PRA dan CBT, namun novelty kegiatan ini terletak pada integrasi kedua pendekatan dalam pelatihan ekowisata berbasis green tourism. Kegiatan ini memberikan kontribusi nyata dalam memperkuat kapasitas masyarakat lokal sekaligus menghasilkan model pemberdayaan yang dapat direplikasi di destinasi super prioritas lainnya di Indonesia.