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IbM KELOMPOK PUPUK KOMPOS PEMUDA MANDIRI DI DESA BENGKEL KECAMATAN LABUAPI KABUPATEN LOMBOK BARAT Irianto, Irianto; Amrul, Rusli
Valid Jurnal Ilmiah Vol 14 No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Science and Technology Program for Communities (IbM) Workshop held in village districts Labuapi West Lombok district, in cooperation with two business partners namely the compost "Youth Self" and the group "Amanah Farmer".Targets and outcomes to be achieved: 1) changing the mindset (mindset) effort compost (organic) can become a core business, not a sideline, 2) improving the skills of the group in the production process, so that the production / sales volumes increased by 25%, 3) skills upgrading business plans, financial records models, models of product packaging. As for the group "Amanah Farmer": 1) the requirement for inorganic fertilizer. 2) expected to be more interested farmers to use compost as compared to non-organic fertilizer for compost fertilizer prices much cheaper and safer for health. Method used: 1) training in management / entrepreneurship, 2) provide equipment and assistance garbage breaking machine usage, 3) assistance to create a model of financial records, packaging products. 4) facilitation prepare a business plan.The results showed that activity, there is a change of mindset in the management group of the Youth Self compost, is no longer a side job, but it will be a business activity to earn revenue. Total production increased by 44%. Packaging compost is better and easier to market. Meanwhile, Amanah Farmer groups, there is a paradigm shift in the use of inorganic fertilizer to organic fertilizer, and have an understanding of the negative impact of the use of inorganic fertilizer. Costs of production, particularly the use of fertilizers decreased by 65.51%, after the use of organic fertilizers. Both groups have a model financial records of the group, and be able to draw up a business plan (business plan) in developing a business.

FAKTOR YANG MEMPENGARUHI KEPUASAN MAHASISWA STIE AMM DALAM PENGGUNAAN SISTEM INFORMASI SECARA ONLINE Khotmi, Herawati; Amrul, Rusli; Astini, Yuli
Valid Jurnal Ilmiah Vol 14 No 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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One of the information technology developments by STIE AMM is the on-line academic system. This study aimed at identifying the effect of the students’ (user) interaction with information systems, Support/Reward/Punishment, information system security, information access speed/ease, information accuracy, computer network/Internet accessibility and utilities to the students’ satisfaction in using information system.Causality research was implemented in this study and it was conducted in STIE AMM Economics School. Questionnaires were employed to collect the data. 100 Students who are majoring accounting were chosen as the participant. The independent variables in this research were Support, Reward/Punishment, information systems security, information access speed/ease, information accuracy, computer network/internet accessibility and utilities. While dependent variable in this research was student satisfaction in using information system.Instrument analysis which is reliability and validity test was conducted and then continued with conducted the classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test before implementing the analysis phase. After conducting classical assumption test the next step was conducting multiple regression analysis using T-test, F-test and determination test.The results of hypothesis testing with T-test showed that Students’ (user) interaction with information systems, information systems security and accessibility and computer network/internet utility had a significant effect on student satisfaction in using the information system. While Support, Reward/Punishment, information access speed/ease and information accuracy had no effect to the students’ satisfaction in using information systems

PENERAPAN APLIKASI ACCURATE DALAM PENYUSUNAN LAPORAN KEUANGAN UKM Khotmi, Herawati; Amrul, Rusli
Valid Jurnal Ilmiah Vol 14 No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Technological developments have an impact in all areas of life, including in the preparation of financial statements. Use of accounting applications in the financial statements is so important and very helpful in facilitating the operational activities of the company. The purpose of this study was to identify the accurate implementation of the operational cycle of the company at PT. Tri Utami Jaya and to analyze the application of the use of the program in the preparation of accurate financial statements.This type of research is applied research. Applied research conducted with the aim of implementing, testing and evaluating the ability of being applied in solving practical problems. The analysis technique used in this study is the System Development Life Cycle (SDLC). This study shows the use of accurate results can be applied to the company's operating cycle PT. Tri Utami Jaya. Accurate may be petrified in the recording process on any documents used at a time of recording in the form of a journal. All activities are recorded on general activity legder, cash & Bank, inventory and fixed assets that exist on accurate. The system can generate accurate financial reports quickly and accurately.

IbM KELOMPOK PUPUK KOMPOS PEMUDA MANDIRI DI DESA BENGKEL KECAMATAN LABUAPI KABUPATEN LOMBOK BARAT Irianto Irianto; Rusli Amrul
Valid: Jurnal Ilmiah Vol 14 No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Science and Technology Program for Communities (IbM) Workshop held in village districts Labuapi West Lombok district, in cooperation with two business partners namely the compost "Youth Self" and the group "Amanah Farmer".Targets and outcomes to be achieved: 1) changing the mindset (mindset) effort compost (organic) can become a core business, not a sideline, 2) improving the skills of the group in the production process, so that the production / sales volumes increased by 25%, 3) skills upgrading business plans, financial records models, models of product packaging. As for the group "Amanah Farmer": 1) the requirement for inorganic fertilizer. 2) expected to be more interested farmers to use compost as compared to non-organic fertilizer for compost fertilizer prices much cheaper and safer for health. Method used: 1) training in management / entrepreneurship, 2) provide equipment and assistance garbage breaking machine usage, 3) assistance to create a model of financial records, packaging products. 4) facilitation prepare a business plan.The results showed that activity, there is a change of mindset in the management group of the Youth Self compost, is no longer a side job, but it will be a business activity to earn revenue. Total production increased by 44%. Packaging compost is better and easier to market. Meanwhile, Amanah Farmer groups, there is a paradigm shift in the use of inorganic fertilizer to organic fertilizer, and have an understanding of the negative impact of the use of inorganic fertilizer. Costs of production, particularly the use of fertilizers decreased by 65.51%, after the use of organic fertilizers. Both groups have a model financial records of the group, and be able to draw up a business plan (business plan) in developing a business

PENERAPAN APLIKASI ACCURATE DALAM PENYUSUNAN LAPORAN KEUANGAN UKM Herawati Khotmi; Rusli Amrul
Valid: Jurnal Ilmiah Vol 14 No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Technological developments have an impact in all areas of life, including in the preparation of financial statements. Use of accounting applications in the financial statements is so important and very helpful in facilitating the operational activities of the company. The purpose of this study was to identify the accurate implementation of the operational cycle of the company at PT. Tri Utami Jaya and to analyze the application of the use of the program in the preparation of accurate financial statements.This type of research is applied research. Applied research conducted with the aim of implementing, testing and evaluating the ability of being applied in solving practical problems. The analysis technique used in this study is the System Development Life Cycle (SDLC). This study shows the use of accurate results can be applied to the company's operating cycle PT. Tri Utami Jaya. Accurate may be petrified in the recording process on any documents used at a time of recording in the form of a journal. All activities are recorded on general activity legder, cash & Bank, inventory and fixed assets that exist on accurate. The system can generate accurate financial reports quickly and accurately.

FAKTOR YANG MEMPENGARUHI KEPUASAN MAHASISWA STIE AMM DALAM PENGGUNAAN SISTEM INFORMASI SECARA ONLINE Herawati Khotmi; Rusli Amrul; Yuli Astini
Valid: Jurnal Ilmiah Vol 14 No 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

One of the information technology developments by STIE AMM is the on-line academic system. This study aimed at identifying the effect of the students’ (user) interaction with information systems, Support/Reward/Punishment, information system security, information access speed/ease, information accuracy, computer network/Internet accessibility and utilities to the students’ satisfaction in using information system.Causality research was implemented in this study and it was conducted in STIE AMM Economics School. Questionnaires were employed to collect the data. 100 Students who are majoring accounting were chosen as the participant. The independent variables in this research were Support, Reward/Punishment, information systems security, information access speed/ease, information accuracy, computer network/internet accessibility and utilities. While dependent variable in this research was student satisfaction in using information system. Instrument analysis which is reliability and validity test was conducted and then continued with conducted the classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test before implementing the analysis phase. After conducting classical assumption test the next step was conducting multiple regression analysis using T-test, F-test and determination test. The results of hypothesis testing with T-test showed that Students’ (user) interaction with information systems, information systems security and accessibility and computer network/internet utility had a significant effect on student satisfaction in using the information system. While Support, Reward/Punishment, information access speed/ease and information accuracy had no effect to the students’ satisfaction in using information systems

Penilaian Aset Tetap Pada Pemerintah Daerah Kabupaten Lombok Utara Rusli Amrul; Rusdi Rusdi
Valid: Jurnal Ilmiah Vol 17 No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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This study aims to determine the valuation of fixed assets damaged by the earthquake in the Government Office of Population and Civil Registry Departement of North Lombok Regency. Data analysis used in this research is descriptive analysis method by collecting data, grouped and then arranged so that can be investigated based on relevant theories relating to the problem discussed by describing the situation or a phenomenon in the form of quantitative and qualitative data. The results of this study are fixed assets removed from the balance sheet by calculating the valuation of equipment assets that are eliminated in the financial statements in the balance sheet as of December 31, 2018 ie equipment is credited so that it automatically removes equipment assets in the balance sheet. Accumulated Depreciation and Deficit for equipment removal is recorded in the Operational Report (LO) as of December 31, 2018 and is an operating expense and reduces operating income. The valuation of office building assets that are eliminated from the financial statements in the balance sheet as of December 31, 2018, namely Office Buildings is credited so that it automatically deletes the Office Building Assets in the balance sheet. Accumulated Depreciation and Deficit for write-off of office buildings are recorded in the Operational Report (LO) as of December 31, 2018 and become an operating expense to reduce operating income

PERANAN PENGENDALIAN INTERNAL DALAM MENGANTISIPASI KECENDERUNGAN KECURANGAN PENGELOLAAN KEUANGAN DESA Rusli Amrul; Herawati Khotmi
Valid: Jurnal Ilmiah Vol 13 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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In this research, wanted to know the role of internal control in anticipation of the tendency of the financial fraud in 14 villages in the Kecamatan Gerung of Kabupaten Lombok Barat terms of Environmental Control, Risk Control, Control Activities, Information and communication and monitoring. The research method used descriptive qualitative method. Source data from this study are primary data. Place of research conducted in several villages in the district Gerung the Village Banyu Urip, Dasan Geres, Babussalam, Dasan Tapen, Beleke, Kebun Ayu, Gapuk, Suka Makmur, Tepos, South Gerung, North Gerung, Mesanggok, Giri Tembesi and Taman Ayu. The technique of collecting data through interviews and questionnaire. The analysis technique used in this study includes various phases that start share questionnaire, collect, categorize answers, perform final scoring and classify the achievements of respondents. From research conducted inferential control environment reached 77.50%, which means achievement role in internal control, risk control reached 91.67% categorized as very instrumental in internal control, Control activities to the achievement of 59.46 categorized quite a role in internal control, information and communication have a 92.67% performance categorized as very instrumental in internal control, performance monitoring has 78.29% categorized role in internal control and together the five components has 78% outcomes, 29% is the category has a role in internal control. And suggested that there should be standards of ethics and behaviour, there is an internal examiner, there is segregation of duties and responsibilities and there is a safe place to store money is to avoid financial abuse villages

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