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Valid Jurnal Ilmiah
Published by Sekolah Tinggi Ilmu Ekonomi AMM
ISSN : 18295037     EISSN : 26214954     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
VALID addresses the broad area of management science, accounting, and business. We welcome quantitative and qualitative studies with high-quality, rigorous methods, and strong impact on the field. Topics covered include, but not strictly limited to: Business and management strategy Marketing management Operations management Finance and investment Accounting Entrepreneurship Organisational behavior and people management Corporate social responsibility.
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Articles 12 Documents
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Search results for , issue "Vol 13 No 1 (2016)" : 12 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI OPTIMALISASI PEMANFAATAN ASET TETAP PADA PEMERINTAH KOTA MATARAM Siti Rahimah Nurdiana; Lilik Handajani; Alamsyah Alamsyah
Valid: Jurnal Ilmiah Vol 13 No 1 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The purpose of this study was to examine and provide empirical evidence about the Effect of asset inventory, legal audit of assets, asset valuation and monitoring and control of assets to optimize the utilization of fixed assets belonging to the City of Mataram. Sampling using purposive sampling method, with the respondent amounted to 73 people, namely the administrator of goods and the echelon IV in each SKPD in Mataram. This study uses multiple regression data analysis tools.The results showed empirical evidence that the asset inventory, monitoring and control of assets has positive influence on optimizing the utilization of fixed assets of the City of Mataram. However, legal audit of assets and asset valuation does not affect the optimization of asset utilization. The study's findings indicate that the better the inventory as well as the supervision and control of the asset, then the more optimal utilization of fixed assets, other indications explained that the City of Mataram is still yet maximum in conducting legal audit of assets and the valuation of assets due to constrained problems of legality. The implications of this study lead to the need for accountability in the management of government-owned assets in order to improve the optimization of the utilization of fixed assets owned by the Government. Thus assets owned area can be more efficiently and provide potential revenue for the government, further the need for enforcement efforts to maintain the security of assets and ownership of assets owned
PERANAN USAHA KECIL (PEDAGANG KAKI LIMA) DALAM MENINGKATKAN PENDIDIKAN ANAK DI DESA PEMENANG BARAT KECAMATAN PEMENANG KABUPATEN LOMBOK UTARA Syaiful Amri; Umar Said
Valid: Jurnal Ilmiah Vol 13 No 1 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The aim of this research was to determine the condition of small businesses,children’s education level, and the role of small businesses (vendors) in improvingchildren's education in the village of West Pemenang North Lombok District. Thisresearch was conducted by using a qualitative approach (qualitative descriptive), whereresearcher was the key instrument of the research and data source was performed with purposive sampling. The methods of collecting data used in this research were interview, observation, and documentation. Data analysis technique was inductive, by reducing the data, displaying data and drawing conclusions. Validity of the data was performed by the extension of the participation, perseverance observation, triangulation, inspection through discussion and the adequacy of reference. According to the results of the research conducted by the researcher; the condition of small businesses provided a very important role on the improvement of children's education, especially in the financing needs of the school. The level of education of children in the village of Pemenang has increased from 2010 to 2011. For kindergarten amounted to 10 people, Primary School/Islamic Elementary amounted to 311 people, Junior high school / MTs amounted to 37 people, High School / Madrasah Aliyah amounted to 219 people, and for Higher Education numbered 30 people. The role of small businesses (vendors) in improving the education of children in the village of West Pemenang has a very important role in improving children's education, especially in finance continuity of education, facilities and infrastructure or equipment children's education
IbM KELOMPOK USAHA “WANITA KREATIF” DI DESA TEMPOS KECAMATAN GERUNG Baiq Ertin Helmida; Nizar Hamdi; Baiq Kisnawati
Valid: Jurnal Ilmiah Vol 13 No 1 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The purpose of this activity is to: 1) improving the understanding of the formulation and the benefits of business planning (business plan) for business management and strategic business development plan; 2). increase understanding of partner management and financial administration; 3) Improving the understanding and skills of partners of the production process to produce products that vary with the taste delicious, attractive and hygienic by using a more modern / advanced. The results of the program are (1) Partners have adequate equipment; (2) To increase the knowledge andskills of business group partners plan business development (business plan); (3) Increasing the knowledge and skills of business groups in the financial management of business partners; (4) There is an increasing skills in the production process that will produce a quality product, varied, interesting, delicious taste, hygienic, kosher for consumption and be able to take advantage of the abundant raw material production in the local area (local food); (5) Partners have brands / labels with innovative design, good packaging for ready for the market; (6) The increase in production and sales volume of more than 30%; (7) The creation of an independent businesswoman and creative a number of 7 people
PENGARUH KARAKTERISTIK AUDITOR INTERNAL, KOMITMEN ORGANISASI, GAYA KEPEMIMPINAN TERHADAP KUALITAS HASIL PEMERIKSAAN Eva Solina
Valid: Jurnal Ilmiah Vol 13 No 1 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The purpose of this study is to analyze the effect of characteristic from internal auditor (independency, objectivity, and competence) organizational commitments, and leadership style influence quality of audit result by APIP in the inspectorate office at the island of Lombok. Data were collected through a distribution of questionnaire to 102 internal auditor (JFA and P2UPD) as the sample from 125 total population. Hypothesis testing based on linear regression show that the objectivity, competence, and organizational commitments, has positive and significant influence to quality of audit result. While independency and leadership style partially doesn’t influence to quality of audit result
AKAD MURABAHAH, IMPLEMETASI DAN TANTANGAN Irianto Irianto
Valid: Jurnal Ilmiah Vol 13 No 1 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

Islam does not prohibit the form of transaction unless there is an element of injustice in it, such as usury, hoarding (ihtikâr), and other fraud, or indicated the transaction may give rise to discord or hostility between human beings, such as the existence or nature spekulasi.Transaction gharar muamalah built on the principle beneficiaries , Opinions that allows murabahah, aiming to ease the problems of human life. Most contemporary scholars who forbid and proscribe the practice murabaha bi li al-amir al-Syira ', due murabaha transactions in Islamic financial institutions (LKS) and Islamic banks is not intended to make buying and selling but just Hilah or tricks to justify usury. LKS or Islamic banks in the transaction murabaha selling items that have not yet been incorporated (bai'al-a'dum), where the Islamic banks and customers promised to do a murabaha transaction. Murabaha instrument is used only as a transitional step taken in the process of Islamization of the economy. To avoid the practice of Murabahah will be stuck on the practice Hilah, bai''înah, bay'atâni fi bay'ah, and bai 'al-ma'dum (sell buy something that does not exist / owned), then the contemporary scholars require some requirements the practice of buying and selling murabaha in the islamic financial institutions, among others: 1). Murabahah is selling a commodity with strong price including a mutually agreed profit margin. 2). LKS or Islamic banks, must have purchased commodities / goods and store in his power, or buy through a third person as his agent before being sold to its customers. But if the direct purchase to the supplier is not practical, it is permissible for customer financing provider to utilize as an agent / representative with the use wakalah to buy necessary commodities on behalf of the financing
ANALISIS PERKEMBANGAN LAPORAN KEUANGAN PT TASPEN (PERSERO) CABANG MATARAM DENGAN MENGGUNAN METODE COMMON SIZE DAN TREND Lalu Mimbar
Valid: Jurnal Ilmiah Vol 13 No 1 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This study aims to analyze the development of the financial statements. TASPEN (Persero) Branch Mataram if analyzed using the vertical analysis (common size) and trend analysis. This type of research is descriptive, namely data analysis vertical analysis, horizontal analysis, and trend analysis. The results showed that, the form of financial statements. TASPEN (Persero) Branch Mataram are good and in accordance with the Financial Accounting Standards established by the Indonesian Institute of Accountants. The analysis of the use of common methods and trends in the balance sheet size PT.Taspen (Persero) Branch Mataram exceed the criteria expected. This is caused by PT. TASPEN (Persero) Branch Mataram tend to allocate their funds on investment activity in its business activity. Based on the analysis of the use of methods common size and trends in income PT. TASPEN (Persero) Branch Mataram decrease of criteria that is expected .akibat of a change in the value of the elements of assets and liabilities elements are not balanced. Results of the analysis based on the method trend towards reporting Income is income of the current year in 2011 increased by 99.68% from 2010, whereas in 2012 also increased by 76.36% from 2010. The increase is due to an increase earnings from 2010 that is equal to 128.73% in 2011 and 143.55% in 2012
MENINGKATKAN KOMPETENSI GURU DALAM PENYUSUNAN RPP YANG BAIK DAN BENAR MELALUI PENDAMPINGAN BERBASIS MGMP SEMESTER SATU TAHUN 2015/2016 DI SMP NEGERI 16 MATARAM Mukhammad Nazuhi
Valid: Jurnal Ilmiah Vol 13 No 1 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The background of this study is the low competence of teachers targeted at SMPN 16 Mataram in the preparation Pelakssanaan Plan (RPP) is good and right that impact less confident in the learning process. The solution was held mentoring both groups and individuals in the preparation of RPP is good and right. The goal is to determine the effectiveness of the MGMP-based assistance in the effort to improve the competence of teachers in preparing the RPP is good and right, which is beneficial to improve the professionalism as the principal and the teachers to enhance the learning process in the classroom. Hypothesis action: improving the competence of teachers of SMP target 16 Mataram half of the 2015/2016 school year in preparing the RPP is good and right. This study was conducted by two cycles, each cycle two meetings. Stages of each cycle is the planning, implementation, observation, and reflection. Indicators of success in this study are; 1) the observation of the principal and teacher observation during the process of mentoring has obtained an average score of> 4.0, 2) the work of teachers in the preparation of RPP achieve> 85% with an average value of> 80.00. Results of the study in the first cycle of observation Headmaster average (3.30), teacher observation average (3.40) and the work of individual average value (68.95) with the percentage of achievement (0%). In the second cycle of observation Headmaster average (4.30), teacher observation average (4.20) and the work of individual average value (85.43) with the percentage of achievement (100%). Indicators of success has been achieved, research in declared unsuccessful and was stopped in the second cycle. Conclusion; implementation of mentoring can improve teacher competence SMP target 16 Mataram in the preparation of RPP is good and right. It is recommended that the Principal others doing similar research in improving the competence of teachers, and the teachers of subjects in order to develop lesson plans properly
FAKTOR FAKTOR YANG MEMPENGARUHI MOTIVASI MAHASISWA INGIN MENJADI WIRAUSAHA Indah Ariffianti; Nizar Hamdi
Valid: Jurnal Ilmiah Vol 13 No 1 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The objectives of this research are a). to determine the effect of various factors, including socio-demographic (socio demographic), the attitude of the individual (personal attitude) and contextual (contextual), either partially (individually) or simultaneously (together) against the motivation of student entrepreneurship at STIE AMM Mataram , b). to know of socio-demographic factors (socio demographic), the attitude of the individual (personal attitude) and contextual (contextual) the dominant influence on the student entrepreneurial motivation STIE AMM Mataram. This study was designed with descriptive research aimed to describe some of the factors that influence the motivation of students want to become entrepreneurs and to use the analysis of multiple regression, T test and F test will be known which of the factors of sociodemographic (socio demographic), the attitude of the individual (personal attitude) and contextual (contextual), which have a significant effect either partially or simultaneously, and the dominant influence on the motivation of the students want to become entrepreneurs. The survey results revealed that together socio demographic (socio demographic), the attitude of the individual (personal attitude) and contextual (contextual), significantly affect the motivation Entrepreneurial Students STIE AMM Mataram as evidenced by the results of the F count> F table (8517 > 3:34), then H0 is rejected and Ha accepted, meaning that there is significant influence between independent variable (Social Factors Demographics, Attitudes and Factors Contextual Factors) together on the dependent variable (Student Entrepreneurial Motivation) at STIE AMM Mataram. Based on the results of partial test (t test) can be explained that a significant difference between Social Factors Demographics (X1) to Motivation Entrepreneurial Students at STIE AMM Mataram, this is evidenced by the value t count> t table (4,051> 2,048), the Ha accepted and H0 rejected, meaning that partially positive and significant impact terhadapa Student Entrepreneurial Motivation STIE AMM Mataram, which is reinforced by the significant level of 0.000 <0.05. But for the attitude factor (X2). Based tcount <ttable (0.810 <2.048), the Ha rejected and H0 is accepted, meaning that partially no significant difference between the attitude of factors (X2) to the Student Entrepreneurial Motivation at STIE AMM Mataram. It is on show as well with significance level is 0423> 0.05. Similarly to the Contextual Factors (X3) based tcount<ttable (0581 <2048) then Ha is rejected and H0 is accepted, meaning that partially no significant difference between the Contextual Factors (X3) against Motivation Entrepreneurial Students at STIE AMM Mataram. It is on show as well with significance level is 0565>0.05
PENINGKATAN HASIL BELAJAR SISWA KELAS XI TSP SMK NEGERI 3 MATARAM PADA PELAJARAN PENDIDIKAN KEWARGANEGARAAN DENGAN METODE KOOPERATIF TIPE STAD TAHUN PELAJARAN 2014 -2015 Ni Made Suprapti Nurmala Dewi
Valid: Jurnal Ilmiah Vol 13 No 1 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The aims of this research is to know how the cooperative method ( STAD) or students’ team achievement can improve the students’ result in Teaching learning processes in civilization lesson. The research used 2 cycles. The cycles consisted of 4 (four) steps. They were planning, acting, observation and reflexing. The conclusion of the research are, 1) the research shows that the students’ knowledge can increase. 2) From observation data, it shows that the students who has high ability are more active and enthusiasts so the class look so life in the process, they can take and give each other in finishing their assignment. 3) The average result of the learning process shows that in the first cycle 62.19 and in the second cycle is 78,28. It shows that the class action research of civilization lesson is success because the students’ result of XI TSP is increase of the at SMKN 3 Mataram in 2014/2015 academic year
AKUNTABILITAS DAN TRANSPRANSI PERTANGGUNGJAWABAN PEMERINTAH DAERAH DALAM RANGKA MEWUJUDKAN PEMERINTAHAN YANG BAIK DI KOTA MATARAM Ismail Ismail
Valid: Jurnal Ilmiah Vol 13 No 1 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

In the reform era, the government has issued two packages of legislation on regional autonomy, the first is the Law No. 22 athun 1999, Act No. 25 of 1999 on Financial Balance between Central and Local Government and the Second Law Number 32 Year 2004 and Act No. 33 of 2004 on Regional Government. Act is called the second revision of the Act is the so-called first-Undan. Package regional autonomy policy is the first on the issuance of Law No. 22 of 1999, many people considered that the release of the regional autonomy policy is a turning point for the implementation of regional autonomy that is more democratic than the regional autonomy policy previously regulated by Law No. 5 of 1974 is considered to be very centralized. This study aims to investigate the implementation of accountability of governance in Mataram, implementation or application of the principles of accountability and transparency of governance as well as any obstacles encountered in transaparasni implement its principles of accountability and governance in order to realize a good pemrintahan in Mataram. This research is a normative law in support of empirical data, the main ingredient is the literature or referred to secondary data, while the field data needed to obtain primary data and only be used as reference material or supplementary. Data collected are interviews with some of the speakers who are competent and know the problems studied. Results were analyzed using qualitative methods. The findings showed that based on PP. Nomo 3 of 2007, there are 3 (three) form of government responsibility in the governance and development of Regional Government that report by the Mayor to the Government, Report Description governments accountable to the Parliament and Government Accountability report information to the public. Implementation of accountability and transparency in the accountability of city government to realize good governance, have not been followed by an evaluation by the higher levels of government for the delivery LPPD, delivery LKPJ not accompanied with the calculation of the budget, discussion or assessment of accountability to the area by the Parliament tends to be political and msyarakat less watch LPPD head of the region that have been submitted. For accountability and transparency can be realized in conformity with accounting standards, the future should be the accountability reports of local government need to be evaluated by the higher levels of government, parliament and community participation to provide a response to and an objective assessment of the report pertanggungjawan head of the area, so at The trouble future governance will be more transparent and accountable in efforts to achieve good governance, clean and accountable

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