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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
Gadget Addiction and Time Management of The University Student Febria Nurmelia Marlina; Irwan Cahyadi; Layali Ihyani; Ega Dwi Putri Marswandi
Asean International Journal of Business Vol. 5 No. 1 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v5i1.1468

Abstract

This study aims to analyze the effect of gadget addiction on organizational time management of students in the Management Study Program at Bumigora University. The method used in this study is a quantitative approach . Data were collected using a questionnaire that measures two main variables: gadget addiction (X) and time management (Y). A simple linear regression test was conducted to examine the effect of gadget addiction on time management. The results showed that gadget addiction has an effect on time management, with a regression coefficient value of 0.4723. Simultaneous testing also confirmed that gadget addiction has a significant influence on students' overall time management. In addition, the coefficient of determination (R²) of 0.5462 indicates that approximately 54.62 % of the variation in time management can be explained by gadget addiction. This study provides important insights for student organizations and educational institutions to improve time management by controlling excessive gadget use, in order to increase organizational productivity and performance.
Pengaruh Pengembangan Karir, Kompensasi, dan Beban Kerja terhadap Turnover Intention Karyawan Generasi Z di Kota Mataram I Gusti Ayu Prianingsih; Widia Febriana; Febria Nurmelia Marlina; Irwan Cahyadi; Ega Dwi Putri Marswandi
MANABIS: Jurnal Manajemen dan Bisnis Vol. 5 No. 2 (2026): Juni 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/manabis.v5i2.8051

Abstract

The increasingly dynamic work environment has led to higher turnover intention, particularly among Generation Z employees. This generation grew up in the digital era and possesses different characteristics compared to previous generations, such as rapid adaptation to technology, preference for work flexibility, and high expectations regarding career development, compensation, and a comfortable work environment. Generation Z employees also tend to change jobs more easily when they perceive limited career growth opportunities, inadequate rewards, and excessive workloads. These conditions encourage companies to understand the factors influencing turnover intention in order to retain potential employees. This study aims to examine the influence of career development, compensation, and workload on turnover intention among Generation Z employees in Mataram. The study employed a quantitative approach involving 100 Generation Z employees from various organizations and companies. Data were collected through questionnaires and analyzed using SPSS, including validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results indicate that career development and workload have a positive and significant effect on turnover intention, while compensation has a negative and significant effect on turnover intention. Simultaneously, the three variables significantly affect turnover intention with a coefficient of determination value of 53.3%, while the remaining percentage is influenced by other factors outside this study.
Pengaruh Budaya Organisasi, Lingkungan Kerja Non Fisik, Dan Beban Kerja Terhadap Stres Kerja Perawat Di Rumah Sakit X Adrian Marshandi Setiawan; Irwan Cahyadi; Ega Dwi Putri Marswandi; Febria Nurmelia Marlina; Baiq Nadia Nirwana
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 3 (2026): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i3.1776

Abstract

Penelitian ini bertujuan untuk mengkaji dan menganalisis pengaruh budaya organisasi, lingkungan kerja non fisik, dan beban kerja terhadap stres kerja perawat, serta mengidentifikasi variabel dominan di antara ketiganya. Penelitian menggunakan pendekatan kuantitatif dengan jenis asosiatif kausal. Populasi penelitian adalah seluruh perawat rawat inap Rumah Sakit X sebanyak 62 orang, dengan teknik sampel jenuh. Pengumpulan data dilakukan melalui kuesioner skala Likert 1-5 dan dokumentasi. Analisis data menggunakan regresi linear berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa budaya organisasi berpengaruh negatif dan signifikan terhadap stres kerja (β = -0,476; p = 0,008), yang berarti semakin baik budaya organisasi maka semakin rendah stres kerja perawat. Lingkungan kerja non fisik (β = 0,152; p = 0,484) dan beban kerja (β = -0,299; p = 0,089) tidak berpengaruh signifikan terhadap stres kerja karena perawat mampu beradaptasi dan mengelola tuntutan pekerjaan. Budaya organisasi merupakan variabel paling dominan memengaruhi stres kerja berdasarkan nilai Standardized Coefficients Beta terbesar (-0,463). Nilai R² sebesar 0,375 menunjukkan bahwa ketiga variabel independen mampu menjelaskan 37,5% variasi stres kerja, sedangkan sisanya dipengaruhi faktor lain. Penelitian ini mendukung teori perilaku organisasi bahwa budaya organisasi memengaruhi kondisi psikologis karyawan. Rumah sakit disarankan meningkatkan budaya organisasi melalui komunikasi efektif, kerja sama tim, dan dukungan terhadap perawat.