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All Journal Jurnal Akuntansi dan Ekonomika Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Valid Jurnal Ilmiah Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Valid Jurnal Pengabdian Akuntansi: Jurnal Ilmiah Akuntansi
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Spiritualitas Dalam Akuntansi Sang Pembebas Dari Kuasa Kapitalisme Ida Ayu Nursanty; Endang Kartini; I Made Murjana
Akuntansi & Ekonomika Vol 11 No 1 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i1.2549

Abstract

The objectives of the research are to criticize the modern accounting is entrenched under the auspices of capitalism, especially accounting in Indonesia, and to an alternative idea for a better one. Is done as there as a strength that accounting for capitalism has reached a deadlock in answering current problems. Conventional accounting as a product of the modern era which has the spirit of capitalism is always oriented towards maximizing profit and rationality of recording. The impact of this understanding makes accounting a means of legitimating certain parties to seek maximum profit, without paying attention to other artificial interests. Through a rasionalis spiritualist approach, the research suggests the internalization of "spirituality" which refers to Islamic spirituality. Under the internalization of Islamic spirituality, accounting can be separated from the domination of capitalism.
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
Pendidikan Karakter Mempengaruhi Pembentukan Kejujuran Siswa MTs Negeri 1 Lombok Barat Endang Kartini; Izrawati Izrawati; Lalu Mimbar
Valid: Jurnal Ilmiah Vol 17 No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This study aims to: Know character education as measured by religion, personality, environment, and nationality partially (individually) and significantly influence the formation of honesty of MTs.NI students in West Lombok. Know character education as measured by (religious, personality, environment, and nationality) simultaneously (saama-sama) and significant influence on the formation of honesty of MTs.NI students in West Lombok. Knowing which subvariables are the most dominant influences the honesty of MTs.N I West Lombok students. Knowing the influential independent subvariable, how much does it contribute to the formation of honesty students in MTs.N I West Lombok. The population of all students in class VIII is 176 people. The research sample of 64 respondents consisted of class VIII.A = 9 people, VIII.B = 11 people, class VIII.C = 11 people, class VIII.D = 11 people, class VIII.E = 11 people, and class VIII. F = 11 people, with the calculation described in Chapter III. The results showed that Character Education as measured by religion, personality, environment, and nationality had a significant and positive effect on the formation of honesty of students in MTs.N 1 West Lombok. Simultaneously, the variables of religious Character, Personality Character, Environmental Character, and National Character have a significant effect on the Formation of Student Honesty, this can be seen from the calculated F value greater than the F table where the F count is 41,966 and the F table is 2.37 (41. 966 > 2.37). MTs.N 1, West Lombok in general can meet students 'expectations both in terms of the evidence that has been stressed on each student, students' responsiveness to the delivery of religious values, and empathy. The next variable that also influences the formation of students' honesty is personality character. The next two variables, namely the character of the environment, and national character, in general, can create confidence for the formation of honesty, including good students, with good perceptions that arise, resulting in the emergence of moral values ​​for students of MTs.N 1 Lombok Barat
DAMPAK SERTIFIKASI DAN MOTIVASI KERJA GURU TERHADAP KINERJA GURU DI MTs. NEGERI MODEL KURIPAN LOMBOK BARAT Lalu Mimbar; Izrawati Izrawati; Endang Kartini
Valid: Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.272 KB)

Abstract

This study aims to: 1) analyze the effect of teacher certification and work motivation on teacher's performance in MTs.Negeri Model Kuripan West Lombok, 2) to analyze teacher certification and work motivation have significant effect simultaneously on teacher's performance in MTs.Negeri Model of Kuripan West Lombok. Variables used are teacher certification, teacher work motivation, and teacher performance. The population of 40 civil servant and non-civil servant teachers, the samples selected are teachers who have certified both civil servants and non-civil servants as many as 35 people. The result of the research shows that Certification and Work Motivation have positive and significant influence simultaneously on Teacher Performance in MTs Model Model Kuripan. This means that the higher the Certification the higher the performance level of the MTs.Negeri Model Teacher of West Lombok, the lower the Certification the lower the Performance of Teachers In MTs.Negeri Model Kuripan Lombok Barat. Educator's Certification, and Work Motivation have a partially significant influence on Teacher Performance in MTs in the Model Model of Kuripan West Lombok. Judging from the value of R2 Adjusted R Square, 86.6% Teacher Performance is affected by Educator Certification, and Work Motivation, while the rest of 13.4% is influenced by other factors not included in this research. Of the two (2) independent variables of educator certification and work motivation that has dominant influence on teacher performance is work motivation, because it obtains standardized value of Coefficients Beta which is bigger than other variables that are equal to 0.942
Pengaruh Financial Distress, Pertumbuhan Perusahaan dan Pergantian Manajemen Terhadap Auditor Switching Ismyatun Mahdatila; Endang Kartini; Rusdi Rusdi; Ida Ayu Nursanty
Journal of Business and Economics Research (JBE) Vol 3 No 2 (2022): June 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i2.1751

Abstract

The purpose of this research is to analyse the effect of financial distress, company growth and management turnover of the switching auditor at open manufacturing companies listed on the BEI year 2016-2020. So that this research variable consists of 4 (four) variables, the independent variable is financial distress (X1), company growth (X2) and management turnover (X3) and auditor switching as the dependent variable (Y). Population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period, totaling 193 companies. Data obtained the processed by using logistic regression analysis method. The criteria are based on (1) companies that are included in manufacturing companies listed on the Indonesia Stock Exchange 2016-2020; (2) companies that issue financial statements consecutively from the 2016-2020 period; (3) companies that perform auditor switching during the 2016-2020 period. Of the 193 listed companies there are 35 companies that meet the sample criteria with a study period of 5 years, so the number of sample observations used is 175. The data were obtaine using documentation tehniques in the form of financial statements of manufacturing companies for 2016-2020. The test results of this tudy indicate that the variables of financial distress, company growth and management turnover do not ave a positive effect on auditor switching.
ANALISIS ANGGARAN BIAYA SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA PROYEK PEMBANGUNAN TOWER TELEKOMUNIKASI DI LOMBOK Ni Nyoman Yuliati Yuli; Nabila Ambarvia Putri; Endang Kartini
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 8 No. 1 (2020): Journal Ilmiah Rinjani: Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.919 KB) | DOI: 10.12345/jir.v8i1.16

Abstract

This study intended to find the cause of the production cost variance in the project built by the Wino Tower and to find out whether the cost variance that occurs is included in the Favorable or Unfavorable difference. The research population is all telecommunication tower projects built by Wino Tower in 2016-2018 in Lombok. Samples were taken using purposive sampling. The criteria determined are telecommunication towers built by Wino Tower in 2016-2018 in Lombok with the same height of 50 meters and are still active right now. The analysis technique used in this study is analysis of variance. The results of this study indicate that the causal factor for the cost variance is because there is a variance in the cost of material price is Rp. 8,902,700 (2016), Rp. 4,878,225 (2017) and Rp. 2,647,700 (2018), the variance of cost of material quantity is Rp. 112,000 (2016), Rp. 420,000 (2017) and Rp. 1,150,000 (2018), and BOP controlled variance is Rp. 1,025,000 (2016), Rp. 1,520,000 (2017), and Rp. 1,250,000 (2018) that occurred. The results of this study also show that the variance in costs that occur in cost of materials and factory overhead costs is an unfavorable variance, while labor costs do not occur in the cost variance.
DAMPAK TERPAAN BERITA TERHADAP MINAT KUNJUNGAN WISATAWAN PASCA GEMPA LOMBOK Ec.Endang Kartini, Izrawati, Lalu Mimbar
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 8 No. 2 (2020): Journal Ilmiah Rinjani: Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

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Abstract

Penelitian ini bertujuan untuk menganalisis terpaan media massa terutama berita di televisi terhadap minat berkunjung wisatawan ke Lombok pasca terjadinya gempa pada Agustus 2018. Penelitian didesain sebagai penelitian survey deskriptif eksplanatori yang bersifat korelasional dan pengaruh. Data primer diperoleh dengan melakukan wawancara langsung dengan responden. Metode survei merupakan metode yang mengambil sampel dari satu kelompok populasi dan menggunakan kuesioner yang terstruktur sebagai alat pengumpulan data yang pokok untuk mendapatkan informasi yang spesifk. Fokus penelitian adalah menganalisis pengaruh terpaan berita pada media televisi terhadap minat berkunjung wisatwan pasca terjadinya bencana GempaLombok. Hasil penelitian menunjukkan bahwa berita yang ditampilan di media massa televisi memberikan dampak terhadap perilaku khalayaknya sesuai dengan teori uses and effect, dimana kebutuhan akan informasi akan mempengaruhi perilaku penerima informasi. Pasca terjadinya gempa di Lombok pada Agustus 2018, pemerintah daerah maupun pusat kembali melakukan penataan terhadap destinasi wisata di Lombok terutama untuk infrastruktur dan pemasaran pariwisatanya. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh signifkan positif terpaan berita terhadap minat pariwisata ke Lombok pasca terjadinya gempa. Televisi yang merupakan media massa yang memiliki kekuatan dalam mempengaruhi, persepsi, pandangan hingga sikap audiens. Terpaan berita memberikan kontribusi pengaruh signifkan positif (sebesar 17.6%) terhadap minat pariwisata. Oleh karena itu, Televisi dirasa memainkan peranan penting dalam penyebaran informasi dan memiliki kemampuan untuk mempengaruhi perilaku khalayak.
PERSEPSI MAHASISWA DAN PENGARUH POLA BELAJAR, INTERAKSI, DAN LINGKUNGAN BELAJAR TERHADAP PEMBELAJARAN DARING MASA PANDEMI COVID-19 EC. Endang Kartini; Lalu Mimbar; IZRAWATI
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 9 No. 1 (2021): Journal Ilmiah Rinjani: Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

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Abstract

ABSTRAK   Tujuan penelitian ini adalah untuk mengkaji persepsi mahasiswa dan pengaruhnya terhadap model pembelajaran daring yang diterapkan di Sekolah Tinggi Ilmu Ekonomi AMM Mataram masa Pandemi Covid-19. Perkuliahan online atau yang biasa disebut daring merupakan salah satu bentuk pemanfaatan internet yang dapat meningkatkan peran mahasiswa dalam proses pembelajaran. Metode yang digunakan adalah asosiatif dan mengkaji persepsi mahasiswa dan pengaruhynya terhadap pembelajaran online mengenai model pembelajaran daring terkait pemanfaatan media, gaya belajar, dan jenis komunikasi tertentu yang digemari mahasiswa untuk membantu mereka menghasilkan output yang lebih baik dari kegiatan belajar mengajar secara daring. Jumlah sampel dalam penelitian ini adalah 178 mahasiswa Sekolah Tinggi Ilmu Ekonomi AMM Mataram yang telah terlibat dalam pembelajaran daring selama masa Pandemi Covid-19. Hasilnya didapatkan bahwa media pembelajaran daring yang paling digemari ialah whatsapp dan Google Classroom. Sebesar 83% sudah mengenal berbagai media pembelajaran daring tersebut sebelum perkuliahan daring dimulai,dan sisanya 17% belum mengetahui akan media tersebut. Selain itu, pola komunikasi yang paling diminati oleh mahasiswa ialah pola semi dua arah.Persepsi mahasiswa mempunyai kecendrungan merespon sangat setuju dengan pembelajaran online dimasa pandemi covid-19.Pembelajaran daring (online) yang diukur dengan berbagai media, pola pembelajaran, interaksi mahasiswa, dan bahkan lingkungan belajar di masa pandemic covid-19 kecendrungan peserta didik atau mahasiswa dengan dosen berinteraksi secara online ketiga variable yang diteliti rata-rata berpengaruh sifnifikan terhadap pembelajaran daring (online).   Kata kunci : Persepsi, Pola Belajar, Interaksi, Lingkungan Belajar, Perkuliahan Daring, Covid-19     ABSTRACT   The purpose of this study was to examine student perceptions and their influence on the online learning model applied at the Mataram AMM College of Economics during the Covid-19 Pandemic. Online lectures or what are commonly called online are a form of internet use that can increase the role of students in the learning process. The method used is associative and examines student perceptions and their influence on online learning regarding online learning models related to media use, learning styles, and certain types of communication favored by students to help them produce better output from online teaching and learning activities. The number of samples in this study were 178 students of the Mataram AMM College of Economics who had been involved in online learning during the Covid-19 Pandemic. The results show that the most popular online learning media are WhatsApp and Google Classroom. 83% were familiar with various online learning media before online lectures began, and the remaining 17% did not know about these media. In addition, the communication pattern that students are most interested in is the semi-two-way pattern. Students' perceptions have a tendency to respond strongly to online learning during the Covid-19 pandemic. Online learning is measured by various media, learning patterns, student interactions, and Even the learning environment during the Covid-19 pandemic had a tendency for students or students to interact online with the three variables studied, on average, had a significant effect on online learning.   Keywords: Perception, Learning Patterns, Interaction, Learning Environment, Online Lectures, Covid-19
TANTANGAN DALAM PEMBELAJARAN PERGURUAN TINGGI DAN IMPLEMENTASI MERDEKA BELAJAR DI MASA PANDEMI COVID-19 Endang Kartini; Lalu mimbar; Izrawati
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 9 No. 2 (2021): Journal Ilmiah Rinjani: Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53952/jir.v9i2.321

Abstract

  This study aims to determine the challenges of higher education learning and the implementation of independent learning during the Covid-19 pandemic. The method used in this research is literature study or library research. Literature studies are carried out by reading library sources to obtain the required data. The data sources used are secondary data, where secondary data is collected through textbooks, scientific journals, and perodical. The results showed that online learning is learning that uses an internet-based interactive model and a Learning Management System (LMS). The abilities of lecturers and students in online learning vary, some are accustomed to it, cannot be separated, there are also those who are forced and unprepared. However, the condition of the plague forces everyone to be ready to take advantage of information technology to prevent the outbreak from spreading. The Coronavirus Disease (Covid-19) pandemic has great potential to become a catalyst in the implementation of the Merdeka Learning: Merdeka Campus policy. Lecturers and students become actors in independent learning with the help of information technology. The implementation of online learning is not only dominated by State Universities (PTN), Private Universities (PTS) have also implemented online lectures well. For example, STIEAMM, which already has an online learning facility using an LMS platform with a display and URL: https://stieamm.ecampuz.com The implementation of online learning is not only dominated by State Universities (PTN), Private Universities (PTS) have also implemented lectures online well. For example, STIEAMM, which already has an online learning facility using the LMS platform with display and URL: https://stieamm.ecampuz.com Keywords: Challenges in Learning, Implementation of Free Learning During the Covid-19 Pandemic   Abstrak Penelitian ini bertujuan untuk mengetahui tantangan pembelaran perguruan tinggi dan Implementasi Merdeka Belajar di Masa Pandemi Covid-19. Metode yang digunakan dalam penelitian ini adalah studi literature atau penelitian kepustakaan. Studi literature dilakukan dengan membaca sumber-sumber kepustakaan untuk memperoleh data yang diperlukan Sumber data yang digunakan berasal dari data sekunder, dimana data sekunder tersebut dikumpulkan melalui buku teks, jurnal ilmiah, perodical. Hasil penelitian menunjukkan bahwa Pembelajaran daring adalah pembelajaran yang menggunakan model interaktif berbasis internet dan Learning Manajemen System (LMS) Kemampuan dosen dan mahasiswa dalam pembelajaran daring beragam, ada yang telah terbiasa, tak lepas masih ada juga yang terpaksa dan tidak siap. Namun, kondisi wabah memaksa semuanya harus siap memanfaatkan teknologi informasi untuk mencegah wabah meluas. Pandemi Coronavirus Disease (Covid-19) justru memberikan potensi besar menjadi katalis dalam implementasi kebijakan Merdeka Belajar: Kampus Merdeka. Dosen dan mahasiswa menjadi actor dalam pembelajaran secara mandiri dengan bantuan teknologi informasi. Implementasi pembelajaran daring bukan hanya didominasi Perguruan Tinggi Negeri (PTN), Perguruan Tinggi Swasta (PTS) juga telah mengimplementasikan kuliah daring dengan baik. Misalnya, STIE AMM, yang telah memiliki sarana pembelajaran daring menggunakan platform LMS dengan tampilan dan URL: https://stieamm.ecampuz.com Kata Kunci : Tantangan Dalam Pembelajaran,Implementasi Merdeka Belajar Di Masa Pandemi Covid-19  
ANALISIS KESEHATAN KINERJA KEUANGAN DI TINJAU DARI LIMA ASPEK PADA KPRI ”ABDI GURU” PRAYA LOMBOK TENGAH Endang Kartini; Lalu Mimbar; Izrawati
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 10 No. 2 (2022): Journal Ilmiah Rinjani: Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53952/jir.v10i2.415

Abstract

This study aims to analyze the level of Financial Performance of the Indonesian Employees Cooperative (KPRI) “ABDI GURU” Praya Lombok Tengah in terms of five (5) aspects that are said to be healthy. The research method is descriptive with a quantitative approach and focuses on the Cooperative Financial Statements for five (5) years. The results showed that from the recap of the results of the ratio analysis of the five aspects used in the research at KPRI ABDI Guru Praya Lombok Tengah for three consecutive years 2017-2019, the score was in the range of 40 x < 60 this means that according to the Ministerial Decree Kop.& UKM Number: 14 Per /M.KUKM/XII/2009 the health of the cooperative's financial performance is in an unhealthy condition. Meanwhile, in 2020-2021 the health of the cooperative's financial performance is in an unhealthy condition because it is in the score range of 20 x < 40. From a general management aspect, KPRI ABDI Guru Praya Central Lombok is able to carry out savings and loan activities as expected as intended by the Minister of Finance Kop. & UKM Number: 14 Per /M.KUKM/XII/2009). The assessment according to the Cooperatives Regulation that the health condition of financial performance is predicted to be quite healthy Keywords: Health Analysis, Cooperative Financial Performance Abstrak Penelitian ini bertujuan menganalisa tingkat Kesehatan Kinerja Keuangan Koperasi Pegawai Republik Indonesia (KPRI) “ABDI GURU” Praya Lombok Tengah ditinjau dari lima (5) Aspek dikatakan sehat. Metode penelitian adalah Deskriptif dengan pendekatan kuantitatif dan focus pada Laporan Keuangan Koperasi selama lima (5) tahun. Hasil penelitian menunjukkan bahwa dari rekapan hasil analisa rasio dari lima aspek yang digunakan dalam penelitian pada KPRI ABDI Guru Praya Lombok Tengah tiga tahun berturut-turut 2017-2019 memperoleh nilai berada pada rentang skor 40 ≤ x < 60 ini berarti bahwa menurut Permen Kop.& UKM Nomor: 14 Per /M.KUKM/XII/2009 kesehatan kinerja keuangan koperasi dalam kondisi kurang sehat. Sedangkan pada tahun 2020-2021 kesehatan kinerja keuangan koperasi dalam kondisi tidak sehat, karena berada pada rentang skor 20 ≤ x < 40. Dari aspek manajemen secara umum KPRI ABDI Guru Praya Lombok Tengah mampu melaksanakan kegiatan simpan pinjam sesuai yang diharapkan seperti yang dimaksudkan olehPermen Kop&UKM Nomor: 14 Per /M.KUKM/XII/2009). Penilaian menurut Permen Koperasi bahwa kondisi kesehatan kinerja keuangan diprediksi cukup sehat Kata Kunci : Analisis Kesehatan, Kinerja Keuangan Koperasi
Co-Authors Amrul, Rusli Baiq Dwi Utami Ahadiyah Fariantin, Erviva Fauzi, Agus Khazin Hizbiatul Maulani I Made Murjana Ida Ayu Nursanty Ismyatun Mahdatila Izrawati IZRAWATI Izrawati Izrawati Izrawati Lalu Mimbar Lydia Mardiana M. Wahyullah Wahyullah M. Wahyullah Wahyullah Mufida Faridah Nabila Ambarvia Putri Nengah Lili Setiawati Revina Liani Komala Dewi Rusdi Rusdi Rusdi Sofiati Wardah Sopian Saori Sri Wulandari Ulfa Hasanah Yuliati, Ni Nyoman