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Valid Jurnal Ilmiah
ISSN : 18295037     EISSN : 26214954     DOI : -
Core Subject : Economy, Social,
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 285 Documents
KAJIAN TENTANG PENGELUARAN PEMERINTAH DI SEKTOR PENDIDIKAN DAN KESEHATAN DALAM MENINGKATKAN INDEKS PEMBANGUNAN MANUSIA (IPM) DI KABUPATEN LOMBOK TIMUR Baiq Kisnawati; Irianto Irianto
Valid: Jurnal Ilmiah Vol 14 No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (741.562 KB) | DOI: 10.35748/valid.v14i1.30

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengeluaran pemerintah di sector pendidikan dan sector kesehatan dapat meningkatkan Indeks Pembangunan Manusia (IPM) di Kabupaten Lombok Timur. Penelitian ini terdiri dari tiga variable mandiri yaitu Pengeluaran Pemerintah di sector pendidikan, pengeluaran pemerintah di sector kesehatan dan Indeks Pembangunan Manusia (IPM). Data yang digunakan adalah data kuantitatif berupa data historis selama enam tahun dari tahun 2010 sampai dengan 2015. Tehnik analisis data dilakukan secara kualitatif dengan memberikan gambaran bagaimana perkembangan pengeluaran pemerintah di sector pendidikan , sector kesehatan dan gambaran peningkatan Indeks Pembangunan Manusia (IPM). Selanjutnya akan dianalisis bagaimana peningkatan IPM tesebut jika terjadi penambahan pengeluaran pemerintah di sector pendidikan maupun di sektor kesehatan dari tahun ke tahun. Hasil penelitian menunjukkan bahwa rata-rata pengeluaran pemerintah pertahun pada sector pendidikan dan sector Kesehatan selama periode penelitian sebesar RP 798.677.174.616 (Rp 659.306.886.038 pengeluaran di sector pendidikan dan 139.370.288.578 pengeluaran di sector kesehatan) atau rata-rata pengeluaran pemerintah sebesar 18,21% pertahun dengan komposisi 15,11 % untuk sector pendidikan dan 3,10% untuk sector kesehatan. Dalam kurun waktu tersebut terjadi kenaikan IPM dari 58,86 pada tahun 2010 menjadi 62,83 pada tahun 2015 atau terdapat kenaikan sebesar 3,97 poin. Jadi dengan pengeluaran pemerintah sebesar tersebut ternyata mampu meningkatkan IPM rata-rata setiap tahunnya adalah 0,794 poin. Dari data tersebut dapat pula digambarkan bahwa setiap ada tambahan pengeluaran biaya pendidikan sebesar 15,11% dan biaya kesehatan sebesar 3,10% maka dapat menaikkan IPM sebesar 0,794 poin. Hasil penelitian juga menunjukkan bahwa rata-rata IPM di Kabupaten Lombok Timur sebesar “60.96”, ini berarti capaian pembangunan manusianya tergolong kelompok “sedang”. Untuk mempercepat capaian pembangunan manusia dari kelompok “sedang” : 60 ≤ IPM < 70 ke tingkat kelompok “tinggi” yakni: 70 ≤ IPM < 80 maka dibutuhkan tambahan alokasi anggaran untuk sector pendidikan dan sector kesehatan dalam tahun-tahun berikutnya. Dari kondisi ini disarankan agar pemerintah untuk tahun-tahun yang akan datang secara bertahap meningkatkan pengeluarannya di sector pendidikan dan kesehatan agar IPM di kabupaten Lombok Timur dapat segera mewujudkan IPM ke tingkat kelompok “Tinggi”
ANALISIS PENGARUH SEKTOR PARIWISATA DAN PDRB (non migas-non pertanian) TERHADAP PENINGKATAN PAD DI KABUPATEN LOMBOK UTARA Erviva Fariantin; Syaiful Amri
Valid: Jurnal Ilmiah Vol 14 No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.272 KB) | DOI: 10.35748/valid.v14i1.31

Abstract

Local Own-source Revenue is the revenue earned from the area collected by local regulations in accordance with the legislation. Source of revenue under the Act include Local Own-source Revenue, Fiscal Balance Transfers, Regional Loan and others. Tanjung is the capital of North Lombok (KLU), Government of North Lombok finally has full authority to manage its own country so the consequence is an increase demand in the region's autonomy. The development of tourism can be used as land that could boost economic improvement. Number of tourists visiting North Lombok from 2010 until 2014 always increase, the number of 1,983,113 people with average visits reached 396 623 people, and the highest number of visits made by foreign tourists every year. The purpose of this study was to determine whether there is influence simultaneously and partially the number of attractions, the number of tourists and the Gross Domestic Regional Product (non oil and non agricultural) to increase Local Own-source Revenue in North Lombok regency. This study focused on North Lombok regency of West Nusa Tenggara tourism sector in view of the many attractions of the area is very interesting and has the potential to be developed to study literature as data collection techniques. The type of data in this research is quantitative and qualitative data, while the source of its data from the Office of Tourism, Local Revenue Offices, and the Office of the Central Bureau of Statistics North Lombok regency. The data analysis used is multiple linear regression analysis to test the classical assumption, or the simultaneous F test and t test or partial. Based on the findings, data analysis and the above discussion it can be concluded that the number of attractions, the number of tourists and the Gross Domestic Regional Product (non oil and non agricultural) simultaneously affect the Local Revenue North Lombok with a value of F table (23.668 > 0216) with a significant level below 0.05 is 0.000. As for the number of attractions, the number of tourists and Gross Domestic Regional Product (non oil and non agricultural) partially no effect on the original income North Lombok with a value (t) table (0428 < 12 706)
PERSEPSI KELOMPOKTANI/PETANI, PENYULUH PERTANIAN LAPANGAN (PPL), DAN PENGECER RESMI DALAM PENYALURAN PUPUK BERSUBSIDI DI KABUPATEN LOMBOK BARAT Hasan Hasan
Valid: Jurnal Ilmiah Vol 14 No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.272 KB) | DOI: 10.35748/valid.v14i1.32

Abstract

Purpose of this study was to determine emperis Perception Group/Farmers, the Agricultural Extension Workers (PPL) and on the distribution of Subsidized Fertilizer Retailers. The research hypothesis testing using Friedman techniques with the intention to test three group differing perceptions of distribution og subsidized fertilizer. Research shows that the perception of group/farmer/and agricultural Exention, react different to the distribution of responsibilitas beyond or outside the ragion are found, farmers are still no fully registered in the Definitive Plan of Group (RDKK). Warning implications of this study provide the retailer, group/farmer/as well as the Agricultural Extension workers (PPL) to comply with the rules og the minister of agricultural and trade minister
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.272 KB) | DOI: 10.35748/valid.v14i1.33

Abstract

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.
PENGARUH HARGA, PROMOSI DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN DALAM MENINGKATKAN PENJUALAN (STUDI KASUS PADA UD RATNA CAKE & COOKIES) Ahmad Bairizki
Valid: Jurnal Ilmiah Vol 14 No 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1025.613 KB) | DOI: 10.35748/valid.v14i2.34

Abstract

This study aims to determine the effect of price, promotion, and product quality on purchasing decisions of cakes at UD Ratna Cake & Cookies as well as to obtain information about the variables that have the most dominant influence on the purchase decision. This type of research is associative, while the technique of collecting data is through observation and interviews with questionnaires as an instrument. Data analysis was first conducted to test the validity and reliability of the instrument, followed by a classic assumption test including normality test, heteroscedasticity and multicollinearity. Then performed multiple linear regression analysis, t test and F test to determine the truth of the hypothesis and is followed by the analysis of the coefficient of determination.The results of multiple linear regression analysis showed the following equation Y = 0.354 + 0,230X₁ + 0,184X₂ + 0,517X₃. These results suggest that price, promotion and product quality have influence on purchase decisions. Based on t test results obtained at the price variable t <t table (1.698 <1.985) so it is said that the price variable (X₁) had no significant effect on the purchase decision variable (Y). On promotion variable results obtained t count> t table (2.022> 1.985) so it is said that the promotion variable (X₂) has a significant influence on purchase decision variable (Y). On quality product variable, it obtained by the t count> t table (4.085> 1.985) so it is said that the variable of product quality (X₃) has a significant influence on variable of purchase decisions (Y). Then based on the F test results obtained F count> F table (32.627> 14.475), which means that the real level of 5%, the price variable (X₁), promotion (X₂), and product quality (X₃) simultaneously have a significant influence on the purchase decision variabel (Y). Through coefficient test of determination (R²) obtained the value of Adjusted R Square of 50.2%. It means 50.2% variable purchase decisions are influenced by three independent variables which are price, promotion and product quality and the balance of 49.8 influenced enumerated by other variables which not included in this study.
FENOMENA LINGKUNGAN KERJA DAN PERSEPSI MAHASISWA TERHADAP PEMILIHAN KARIR SEBAGAI AUDITOR INTERNAL MAHASISWA JURUSAN AKUNTANSI STIE AMM MATARAM Endang Kartini; Lalu Mimbar
Valid: Jurnal Ilmiah Vol 14 No 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (827.64 KB) | DOI: 10.35748/valid.v14i2.35

Abstract

This study aims to: 1) analyze the influence of Work Environment and Student Perception on Career Selection As Internal Auditor For Students Accounting STIE AMM Mataram. 2) to analyze the Effect of Work Environment, and Student Perception Simultaneously (together) on Career Selection As Internal Auditor For Students Accounting Department STIE AMM Mataram. The results showed that the results of validity test correlation of each variable showed significant results, this means each variable is valid. The reliability test result shown in the Alpha value of all independent variables is reliable, since it has a value above Cronbach's Alpha Based on Standardized Items or larger 0.6 (α> 0.6). The result of regression analysis, the regression coefficient value of work environment variable and student perception as a whole is said to be significant because it has much greater value than (> 0,05). Testing simultaneously, there is a significant influence simultaneously (together) between Work environment, Student Perceptions of Career Selection As Internal Auditor of students majoring in accounting STIE AMM Mataram. The same thing happens, partially there is a significant influence between work environment variables, student perceptions of career selection as an internal auditor of students majoring in accounting STIE AMM Mataram
ANALISIS PREDIKSI KEBANGKRUTAN USAHA PADA KSP. MADANI NTB I Nengah Arsana; Baehaki Syakbani
Valid: Jurnal Ilmiah Vol 14 No 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.272 KB) | DOI: 10.35748/valid.v14i2.36

Abstract

This study aims to determine the overall picture of the financial performance of KSP. Madani NTB during 2007 to 2016 based on the Altman Z-Score method that has been equipped with a cut-off point to determine the classification of bankruptcy. Altman uses five financial ratios destined for the company : Working Capital to Total Assets (X1), Retained Earning to Total Assets (X2), Earning Before Interest and Tax to Total Assets (X3), Book Value Equity of Total Liabilities (X4) And Sales to Total Assets (X5). This study is a descriptive study conducted on KSP.Madani NTB during 2007 to 2016. The results of this study indicate that the highest Z-Score score of 21.94 in 2007, the lowest Z-Score score of 8.56 in 2012 or The average Z-Score score of 14.02 is above the cut-off point of Z > 2.90 entering the criteria of not going bankrupt (the company is in good health)
PENGARUH KOMPENSASI TERHADAP KEPUASAN KERJA MELALUI MOTIVASI KERJA PADA PEGAWAI DINAS PENDIDIKAN PEMUDA DAN OLAHRAGA KABUPATEN LOMBOK BARAT Rosyia Wardani
Valid: Jurnal Ilmiah Vol 14 No 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.272 KB) | DOI: 10.35748/valid.v14i2.37

Abstract

The purpose of this study were (1) To determine the significance of the effect of financial compensation to the Employee work motivation. (2) To determine the significance of the effect of non-financial compensation for work motivation. (3) To determine the significance of financial compensation effect on job satisfaction. (4) To determine the significance of non-financial compensation effect on job satisfaction. (5) To determine the significance of the effect of work motivation on job satisfaction. This type of research used in this research is associative or causal (causal). Data collection method used in this research is census method on 128 Employee Dikpora East Lombok. Data collection tool using a questionnaire and analyzed using path analysis (path Analysis) with the help of the program Amos 21 for windows. The results showed (1) Compensation Financial has a positive and significant effect on work motivation. (2) Compensation Nonfinancial has a positive and significant effect on work motivation. (3) Financial compensation has a positive but not significant effect on job satisfaction. Financial compensation has a significant impact on job satisfaction when through work motivation (4) Compensation Nonfinancial have a positive but not significant effect on job satisfaction. Compensation Nonfinancial have a significant impact on job satisfaction through work motivation. (5) Work motivation has a positive and significant impact on job satisfaction.
ANALISIS PROSES PENERIMAAN SISTEM INFORMASI iCons DENGAN MENGGUNAKAN TECHNOLOGY ACCEPTANCE MODEL PADA KARYAWAN PT.BANK NEGARA INDONESIA (PERSERO) TBK. Shinta Eka Kartika
Valid: Jurnal Ilmiah Vol 14 No 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7.778 KB) | DOI: 10.35748/valid.v14i2.38

Abstract

Penelitian ini termotivasi untuk menganalisis penerimaan Sistem Informasi iCons pada karyawan PT. Bank Negara Indonesia (persero) Tbk. diKota Semarang dengan menggunakan Technology Acceptance Model (TAM).Penggunaan model TAM didasarkan pada kenyataan bahwa sejauh ini TAMmerupakan sebuah konsep yang dianggap paling baik dalam menjelaskanperilaku user terhadap sistem teknologi informasi baru. Untuk membuktikansecara empiris perilaku user atas perubahan Sistem BOSS ke Sistem iCons diPT. Bank Negara Indonesia (Persero) Tbk Kota Semarang. Populasi penelitian ini adalah seluruh karyawan PT. BankNegara Indonesia (persero) Tbk yang ada dikota Semarang. Penentuan sampeldilakukan dengan proportional sampling yaitu metode pengambilan sampelsecara proporsional berdasarkan sub populasi. Pengambilan sampel denganmenggunakan teknik proportional sampling dilakukan karena populasi dalampenelitian ini menyebar di kantor-kantor cabang di seluruh Semarang yangmeliputi Kantor Wilayah 05, Cabang Semarang, Cabang Karangayu dan Cabang Undip. Analisis data dilakukan dengan SEM (Structural EquationModelling) dengan software AMOS (Analysis of Moment Structure). Hasil penelitian ini membuktikan hanya 8 hipotesis diterima dari total 16 hipotesis yang diajukan. Hanya pada hubungan berikut yang terbukti signifikan: a) identification dengan perceived ease of use, b) compliance dengan perceived ease of use, c) self efficacy dengan perceived ease of use, d) self efficacy dengan perceived usefulness, e) identification dengan perceived usefulness, f) identification dengan perceived attitude, g) compliance dengan attitude, h) perceived usefullnes dengan attitude. Hal ini membuktikan bahwa proses transisi perubahan sistem BOSS ke sistem iCons tidak sepenuhnya dapat dijelaskan oleh Technology Acceptance Model.
DAMPAK BANTUAN OPERASIONAL SEKOLAH (BOS) TERHADAP PENINGKATAN KUALITAS PENDIDIKAN DI KABUPATEN LOMBOK UTARA (KLU) Lalu Fathurrahman
Valid: Jurnal Ilmiah Vol 14 No 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (836.567 KB) | DOI: 10.35748/valid.v14i2.39

Abstract

Progran dana Bantuan Operasional Sekolah (BOS) dimulai sejal Juli 2005, telah berperan mesukseskan Wajib Belajar Pendidikan Dasar 9 Tahun. Mulai Tahun 2009, pemerintah mengembangkan peran BOS dari perluasan ditambah peningkatan kualitas. Penelitian ini ingin mengetahui realisasi Program BOS dan dampaknya terhadap: a. beban pembiayaan orang tua murid; b. peningkatan kualitas pembelajaran; c. penanggulangan siswa putus sekolah, di Kabupaten Lombok Utara. Beban biaya pendidikan orang tua dilihat dari jenis, jumlah, dan sifat penarikan dana. Peningkatan kualitas hasil belajar dilihat dari peningkatan kelulusan dan kenaikan nilai hasil ujian nasional tiga tahun terkhir. Selanjutnya penanggulangan putus sekolah dilihat dari jumlah, sebab-sebab dan upaya penanggulangannya dengan bantuan biaya dana BOS. Penelitian ini menggunakan pendekatan deskriptif-kualitatif expos facto, dilakukan pada SD//MI, SMP/MTs, dan Madrasah Salafiyah Ula/ Wusthodi tiga kecamatan yaituTanjung, Kayangan, dan Bayan mewakili Kabupaten Lombok Utara(KLU),. Berdasarkan pertimbangan purposive, ditetapkan sekolah sampel dengan klaster sumber data yang terdiri dari: 1. kepala sekolah 17 orang; 2. guru 34 orang; 3. pengurus komite/ yayasan 16 orang; 4. pengawas 8 orang; 5. siswa aktif 20 orang; 6. siswa putus sekolah 23 0rang; 7. wali siswa aktif 20 orang; 8. Wali siswa putus sekolah 17 orang; 9. kepala UPTD Pendidikan3 orang, sehingga seluruhnya berjumlah 172 orang. Pengumpulan data dilakukan dengan wawancara. Temuan penelitian menunjukkan bahwa: 1.Pelaksanaan program BOS pada SD/MI, SMP/MTs, dan Madrasah Salafiyah Ula/ Wustho telah sesuai Peraturan Mentri Pendidikan Dan Kebudayaan Republik Indonesia Nomor 76 Tahun 2012 Tentang Petunjuk Teknis Penggunaan Dan Pertanggungjawaban Keuangan Dana Bantuan Operasional Sekolah (BOS) Tahun Anggaran 2013; 2. ProgramBOS telah dirasakan manfaatnya pada SD/MI, SMP/MTs, Madrasah Salafiyah Ula/Wustho; 3. Program dana BOS pada SD/MI, SMP/Mts, Madrasah Salafiyah Ula/Wustho membantu mengurangi beban pembiayaan pendidikan olehmasyarakat orang tua murid; 4. Dampak Dana BOS pada SD/MI, SMP/Mts, dan Madrasah Salafiyah Ula/ Wusthountuk peningkatan kualitas pendidikan nampak pada penyediaan sarana prasarana dan alat bantu pembelajaran, peningkatan kualitas tenaga pendidik, dan upaya peningkatan kualitas siswa; 5. Tetapi dampak bantuan dana BOS belum nampak pada peningkatan hasil belajar dan pada penanggulangan drop out pada siswa SD/MI, SMP/MTs, Madrasah Salafiyah Ula/ Wustho. Berdasarkan temuan di atas direkomendasikan beberapa perbaikan yaitu: 1. Pemerintah perlu mengatasi kelambatan penerimaan dana BOS; 2. Kepala sekolah perlu meningkatkan alokasi dana BOS menunjang kualitas proses pembelajaran, penanggulan siswa putus sekolah, meningkatkan penggunaan metode pembelajaran; 3. Pemerintah kabupaten terutama instansi pendidikan agar turut serta membina penanggulangan siswa putus sekolah.

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