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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Pepadu
Mubin, Miftahul
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Social Sciences Other

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AKUNTANSI RUMAH TANGGA: IMPLEMENTASI LAPORAN KEUANGAN SEBAGAI INFORMASI YANG BERGUNA UNTUK PENGAMBILAN KEPUTUSAN EKONOMIS PADA SISWI MA TARBIYATUL MUSTAFID 2024 Ihyani, Layali; Mubin, Miftahul; Marswandi, Ega Dwi Putri; Marlina, Febria Nurmelia; Saputra, Sahdan; Aryani, R. Ayu Ida
Jurnal Pepadu Vol 5 No 4 (2024): Jurnal PEPADU
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v5i4.5801

Abstract

Tujuan dari kegiatan pelatihan dan pengabdian pada masyarakat ini adalah dapat meningkatkan pemahaman serta penerapan dari penggunaan laporan keuangan sebagai dasar informasi dalam pengambilan keputusan ekonomis sehari-hari dalam rumah tangga keluarga khususnya pada siswi Madrasah Aliyah Tarbiyatul Mustafid. Materi pelatihan terdiri dari materi terkait konsep dasar akuntansi serta contoh praktek penggunaan dalam kehidupan sehari-hari dengan memanfaatkan aplikasi excel dalam penyusunan laporan keuangan yang berfokus pada laporan keuangan laba rugi. Kegiatan ini dilaksanakan pada hari Ahad, tanggal 17 November tahun 2024 di Gedung Madrasah Aliyah Tarbiyatul Mustaifd Batu Rimpang, Desa Badrain, Kecamatan Narmada, Kabupaten Lombok Barat. Hasil pelatihan menunjukkan bahwa peserta memiliki literasi akuntansi dasar, baik dari siklus akuntansi yaitu Pencatatan Transaksi ke dalam ayat Jurnal, kemudian memposting ke dalam Buku Besar, penyusunan Neraca Saldo, Penyesuaian, Kertas Kerja, hingga penyususnan Laporan Keuangan dengan menggunakan aplikasi excel. Serta, hasil dari proses penyusunan laporan keuangan dapat dijadikan bahan informasi yang berguna bagi para peserta dalam proses pengambilan keputusan ekonomis dalam kehidupan sehari-hari dalam keluarga.
Dampak Komitmen Organisasi Terhadap Ketepatan Waktu Pelaporan Keuangan: Peran Sistem Akuntansi Keuangan Daerah Sebagai Variabel Moderasi Ihyani, Layali; Saputra, Sahdan; Mubin, Miftahul; Marlina, Febria Nurmelia; Marswandi, Ega Dwi Putri
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 10 No. 4 (2024): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v10i4.677

Abstract

This study aims to determine the effect of Organizational Commitment on Timeliness of Financial Reporting with the Regional Financial Accounting System as Moderation. This research is a correlational quantitative study with a sample size of 90 respondents at the Regional Apparatus Organization of the West Nusa Tenggara Provincial Government. The data analysis method uses moderated regression analysis (MRA). The results stated that organizational commitment affects the timeliness of financial reporting significantly positively. However, the regional financial accounting system does not interact with organizational commitment to affect the timeliness of financial reporting. This is an input for stakeholders in terms of financial reporting both at the provincial and central levels. 
AKUNTANSI RUMAH TANGGA: IMPLEMENTASI LAPORAN KEUANGAN SEBAGAI INFORMASI YANG BERGUNA UNTUK PENGAMBILAN KEPUTUSAN EKONOMIS PADA SISWI MA TARBIYATUL MUSTAFID 2024 Ihyani, Layali; Mubin, Miftahul; Marswandi, Ega Dwi Putri; Marlina, Febria Nurmelia; Saputra, Sahdan; Aryani, R. Ayu Ida
Jurnal Pepadu Vol 5 No 4 (2024): Jurnal PEPADU
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v5i4.5801

Abstract

Tujuan dari kegiatan pelatihan dan pengabdian pada masyarakat ini adalah dapat meningkatkan pemahaman serta penerapan dari penggunaan laporan keuangan sebagai dasar informasi dalam pengambilan keputusan ekonomis sehari-hari dalam rumah tangga keluarga khususnya pada siswi Madrasah Aliyah Tarbiyatul Mustafid. Materi pelatihan terdiri dari materi terkait konsep dasar akuntansi serta contoh praktek penggunaan dalam kehidupan sehari-hari dengan memanfaatkan aplikasi excel dalam penyusunan laporan keuangan yang berfokus pada laporan keuangan laba rugi. Kegiatan ini dilaksanakan pada hari Ahad, tanggal 17 November tahun 2024 di Gedung Madrasah Aliyah Tarbiyatul Mustaifd Batu Rimpang, Desa Badrain, Kecamatan Narmada, Kabupaten Lombok Barat. Hasil pelatihan menunjukkan bahwa peserta memiliki literasi akuntansi dasar, baik dari siklus akuntansi yaitu Pencatatan Transaksi ke dalam ayat Jurnal, kemudian memposting ke dalam Buku Besar, penyusunan Neraca Saldo, Penyesuaian, Kertas Kerja, hingga penyususnan Laporan Keuangan dengan menggunakan aplikasi excel. Serta, hasil dari proses penyusunan laporan keuangan dapat dijadikan bahan informasi yang berguna bagi para peserta dalam proses pengambilan keputusan ekonomis dalam kehidupan sehari-hari dalam keluarga.
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.
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
Co-Authors Ega Dwi Putri Marswandi Febria Nurmelia Marlina Komala, Rina Layali Ihyani R. Ayu Ida Aryani Saputra, Sahdan