Articles
<![CDATA[PENERAPAN INFORMASI AKUNTANSI PADA UMKM DI KECAMATAN SEKARBELA KOTA MATARAM ]]>
<![CDATA[Awalia, Nailul]]>;
<![CDATA[Yuliati, Ni Nyoman]]>;
<![CDATA[Fauzi, Agus Khazin]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 2 No 2 (2018): JAA - Jurnal Aplikasi Akuntansi, April 2018 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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<![CDATA[This study aims to examine the understanding of SMEs actors on accounting information and to know empirically the application of information for small and medium enterprises (MSMEs) in Sekarbela Subdistrict. This research used descriptive approach by interview and survey method. Data collection was done by distributing questionnaires to respondents. The sample of this research is food business MSMEs in Sekarbela Sub district with total of 68 UMKM. However, from 68 MSME samples only 50 samples can be processed. The data is processed by using the frequency distribution then made the average analysis and proportion. The results showed that MSMEs in Sekarbela Subdistrict have applied accounting information although in a simple form. Accounting information most widely applied is the purchase record with the number of 27 respondents or 54% and cash records 28 respondents or 56%. Then MSMEs in Sekarbela Subdistrict have used accounting information, the most widely used is the type of goods sold based on profit or profit of each type of goods with the number of 28 respondents or 56%. Furthermore, MSME also need operational information record about the number of goods sold per day with the number of 31 respondents or 62% and types of goods sold per day with the number of 31 respondents or 62%, records management information that is the production cost report with the number of 32 respondents or 64% financial information is the amount of profit each day with the number 46 respondents or 92%]]>
<![CDATA[DETERMINAN YANG MEMPENGARUHI KEBERHASILAN PENGELOLAAN KEUANGAN DESA ]]>
<![CDATA[Astini, Yuli]]>;
<![CDATA[Fauzi, Agus Khazin]]>;
<![CDATA[Widowati, Widowati]]>
<![CDATA[ Valid Jurnal Ilmiah Vol 16 No 1 (2019) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMM Mataram ]]>
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<![CDATA[The purpose of this study is to examine and analyze the influence of human resource quality and organizational commitment to the success of financial management of Labuhan Haji Village District of East Lombok Regency of West Nusa Tenggara Province as a form of implementation of Village Law No. 6 of 2014. The diversity of situation and condition of village apparatus in managing village finance is assumed to affect the ability of the village head and village apparatus in managing village finances. Yet, the commitment of the village staff/officers also effect the villagers prospesity. The data collection is using questioners from the leader of the village with his staffs in finances. Hypothesis technique examining use multiple liniear regression analysis. The results of this study indicate that the quality of human resources does not have significant effect on the success of village financial management. While the organizational commitment does have significant effect on the success of village financial management. In improving the quality of human resources, it is necessary to conduct village financial management training as to increase the understanding of the village apparatus in the village financial management. Besides, the village staff should increase the organizational commitment in village government. ]]>
<![CDATA[DETERMINAN YANG MEMPENGARUHI KEBERHASILAN PENGELOLAAN KEUANGAN DESA ]]>
<![CDATA[Yuli Astini]]>;
<![CDATA[Agus Khazin Fauzi]]>;
<![CDATA[Widowati Widowati]]>
<![CDATA[ Valid: Jurnal Ilmiah Vol 16 No 1 (2019) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMM ]]>
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<![CDATA[The purpose of this study is to examine and analyze the influence of human resource quality and organizational commitment to the success of financial management of Labuhan Haji Village District of East Lombok Regency of West Nusa Tenggara Province as a form of implementation of Village Law No. 6 of 2014. The diversity of situation and condition of village apparatus in managing village finance is assumed to affect the ability of the village head and village apparatus in managing village finances. Yet, the commitment of the village staff/officers also effect the villagers prospesity. The data collection is using questioners from the leader of the village with his staffs in finances. Hypothesis technique examining use multiple liniear regression analysis. The results of this study indicate that the quality of human resources does not have significant effect on the success of village financial management. While the organizational commitment does have significant effect on the success of village financial management. In improving the quality of human resources, it is necessary to conduct village financial management training as to increase the understanding of the village apparatus in the village financial management. Besides, the village staff should increase the organizational commitment in village government]]>
<![CDATA[LITERASI PAJAK, KUALITAS PELAYANAN, SANKSI PERPAJAKAN DAN KEPATUHAN WAJIB PAJAK UMKM ]]>
<![CDATA[Ni Nyoman Yuliati]]>;
<![CDATA[Agus Khazin Fauzi]]>
<![CDATA[ Akutansi Bisnis & Manajemen ( ABM ) Vol 27 No 2 (2020): Oktober ]]>
Publisher : <![CDATA[STIE Malangkucecwara ]]>
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DOI: 10.35606/jabm.v27i2.668
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh literasi pajak, kualitas pelayanan, dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM. Jenis penelitian yang digunakan dalam penelitian ini adalah asosiatif. Data yang digunakan berupa data primer dengan teknik kuesioner. Populasi penelitian ini adalah wajib pajak UMKM di sektor perdagangan yang terdaftar di KPP Pratama Praya. Sampel diambil dengan menggunakan non probability sampling yaitu sampling insidental. Jumlah kuesioner yang bisa dianalisis sebanyak 40 kuesioner. Teknik Analisis data dalam penelitian ini menggunakan analisis deskriptif dan regresi berganda. Hasil penelitian ini menunjukan bahwa literasi pajak dan kualitas pelayanan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak UMKM, sedangkan sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak UMKM]]>
<![CDATA[Analisis Pengelolaan Keuangan Usaha Mikro Kecil dan Menengah (UMKM) Pada Usaha Gerabah di Desa Banyumulek ]]>
<![CDATA[Sofiati Wardah]]>;
<![CDATA[Agus Khazin Fauzi]]>;
<![CDATA[Sigit Ary Wijayanto]]>
<![CDATA[ Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 3 (2022): February 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/ekuitas.v3i3.1202
<![CDATA[This study aims to find out and analyze how to manage finances, including budget planning, reporting, control, and control applied by the Association of Micro, Small and Medium Enterprises (UMKM) at the Pottery Business Association in Banyumulek Village. Data collection was carried out using a questionnaire to all members of the Banyumulek Pottery Association and samples for this study was 30 people. The results indicated that: (1) most of the respondents had not done budget planning as much as 53%; (2) most of the pottery craftsmen have not realized the use of the budget, namely 54%; (3) most of the craftsmen have not carried out the entire financial recording process, namely 62%; (4) most of the craftsmen have not done the financial reporting process, namely 54%; and (5) most of the craftsmen have not carried out the budget control process, namely 58%]]>
<![CDATA[Peran Lembaga Keuangan Syariah dan Hotel Dalam Meningkatkan Potensi Wisata Halal Pulau Lombok ]]>
<![CDATA[Agus Khazin Fauzi Yuli Astini Shinta Eka Kartika]]>
<![CDATA[ istinbath Vol 17 No 2 (2018): Desember ]]>
Publisher : <![CDATA[Universitas Islam Negeri Mataram ]]>
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DOI: 10.20414/ijhi.v17i2.103
<![CDATA[Abstract: This paper aims to obtain an overview of the extent of the role of the existence of Islamic financial institutions and hotels in increasing the potential of halal tourism on the island of Lombok. This study uses qualitative methods by conducting interviews with managers of Islamic financial institutions and hotel managers in Mataram City. The results showed that the role of Islamic financial institutions so far can be seen from the financing provided to the tourism industry, the provision of products for tourism actors and participation in events held by the Dinas Pariwisata in the form of sponsorship. The role of the hotel in enhancing halal tourism potential is carried out in the form of providing accommodation in accordance with sharia standards that cover aspects of products, services and management. In the event that the sharia standards have not been met, the accommodation must at least contain the availability of facilities that are suitable for purification, facilities that make it easy to worship, halal food and drinks. The hotel also contributes to promoting branding Lombok as a world halal tour to local and foreign tourists. Abstrak: Tulisan ini bertujuan untuk memperoleh gambaran sejauh mana peran lembaga keuangan syariah dan hotel dalam meningkatkan potensi wisata halal yang ada di Pulau Lombok. Data digali secara kualitatif melalui wawancara dengan pengelola lembaga keuangan syariah maupun pengelola hotel yang ada di Kota Mataram. Hasil kajian menunjukkan bahwa peran lembaga keuangan syariah sejauh ini dapat dilihat dari pembiayaan yang diberikan kepada industri pariwisata, penyediaan produk bagi pelaku wisata maupun keikutsertaan dalam event-event yang diadakan oleh Dinas Pariwisata dalam bentuk sponsorship. Peran Hotel dalam meningkatkan potensi wisata halal dilakukan dalam bentuk penyediaan akomodasi yang sesuai dengan standar syariah yang mencakup aspek produk, pelayanan maupun pengelolaannya. Dalam hal standar syariah belum terpenuhi, akomodasi paling sedikit memuat ketersediaan fasilitas yang layak untuk bersuci, fasilitas yang memudahkan untuk beribadah, makanan dan minuman yang halal. Hotel juga ikut andil mempromosikan branding Lombok sebagai wisata halal dunia kepada para wisatawan lokal maupun mancanegara.]]>
<![CDATA[PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, PENGGUNAAN INFORMASI AKUNTANSI DAN PELATIHAN TERHADAP KINERJA UMKM DI KECAMATAN MATARAM ]]>
<![CDATA[Ni Made Marta Yani Ni Made Marta Yani]]>;
<![CDATA[Agus Khazin Fauzi]]>;
<![CDATA[Ni Nyoman Yuliati]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 4 No. 1 (2021): Jurnal Akuntansi dan Keuangan Syariah : Aliansi ]]>
Publisher : <![CDATA[Akuntansi research UGR ]]>
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DOI: 10.54712/aliansi.v6i1.188
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh antara Pemanfaatan Teknologi Informasi, Penggunaan Informasi Akuntansi dan Pelatihan terhadap Kinerja UMKM. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian asosiatif. Untuk menghitung proporsi jumlah sampel, digunakan proportionate stratified random sampling dimana teknik ini digunakan karena objek yang diteliti berstrata, yang terdiri dari beberapa kelurahan. Teknik pengambilan sampel untuk setiap kelurahan menggunakan teknik sistematis yaitu pengambilan sampel berdasarkan kelipatan 10. Jadi responden penelitian ini adalah 92 pelaku UMKM di Kecamatan Mataram. Teknik Analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa pemanfaatan teknologi Informasi berpengaruh positif dan signifikan terhadap kinerja UMKM, penggunaan informasi akuntansi berpengaruh positif dan signifikan terhadap kinerja UMKM dan pelatihan berpengaruh positif dan signifikan terhadap kinerja UMKM.]]>
<![CDATA[Determinan yang mempengaruhi kualitas laba pada perusahaan manufaktur di indonesia (analisis sebelum dan sesudah adopsi ifrs) ]]>
<![CDATA[Agus Khazin Fauzi]]>;
<![CDATA[Endar Pituringsih]]>;
<![CDATA[Biana Adha Inapty]]>
<![CDATA[ (JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 1, No 2: November 2015 ]]>
Publisher : <![CDATA[Universitas Mercu Buana Yogyakarta ]]>
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DOI: 10.26486/jramb.v1i2.201
<![CDATA[This research is aimed at examining and analyzing the effect of investment opportunity set (IOS), liquidity, leverage and accounting conservatism on the quality of profit at manufacturing company before and after the adoption of IFRS. This research was classified as associative research. The samples used are 52 manufacturing companies registred at Indonesian Stock Exchange during the period of 2008-2013. The analysis employed multiple linear regression and paired sample t-test. The research showed that IOS variable and liquidity do not significantly affect on the quality of profit before and after the adoption of IFRS. While, leverage variable does not significantly affect the quality of profit before the adoption, but it does significantly after the adoption. Then, accounting conservatism variable had significantly affect on the quality of profit before and after the adoption of IFRS. The paired sample t-test showed that there is difference in quality of profit, liquidity, and accounting conservatism before and after the adoption of IFRS. While this research showed that IOS and leverage are different either before or after the adoption of IFRS.Keywords : quality of profit, investment opportunity set (IOS), liquidity, leverage and acounting conservatism.]]>
<![CDATA[ACTIVITY BASED COSTING : METODE DALAM PERHITUNGAN HARGA POKOK PRODUKSI ]]>
<![CDATA[Agus Khazin Fauzi]]>;
<![CDATA[Ni Nyoman Yuliati]]>;
<![CDATA[Baiq Desthania Prathama]]>
<![CDATA[ MEDIA BINA ILMIAH Vol 14, No 8: Maret 2020 ]]>
Publisher : <![CDATA[BINA PATRIA ]]>
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DOI: 10.33758/mbi.v14i8.480
<![CDATA[Penelitian ini bertujuan untuk mengetahui dan menganalisis perhitungan harga pokok produksi dengan menggunakan metode biaya berdasarkan aktivitas pada Thania Bakery untuk kedua produk perusahaan yaitu roti tawar dan roti manis yang pada awalnya Thania Bakery melakukan penghitungan harga pokok produksi dengan metode konvensional. Jenis penelitian ini adalah deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa terdapat perbedaan harga pokok produksi roti baik itu untuk roti manis maupun roti tawar pada Thania Bakery tahun 2018, baik yang ditentukan oleh perusahaan maupun metode biaya berdasarkan aktivitas. Penentuan harga pokok produksi oleh perusahaan untuk roti manis sebesar Rp.3.878/unit sedangkan untuk roti tawar sebesar Rp.6.786/unit. Sementara untuk perhitungan harga pokok produksi dengan menggunakan metode biaya berdasarkan aktivitas diperoleh hasil sebesar Rp.3.412/unit untuk roti manis dan untuk roti tawar sebesar Rp.5.171/unit. Berdasarkan hasil tersebut dapat dijelaskan bahwa metode biaya berdasarkan aktivitas menghasilkan perhitungan harga pokok produksi (HPP) untuk produk roti tawar dan roti manis lebih akurat, sehingga membantu manajemen dalam pengambilan keputusan dan mengalokasikan biaya dengan tepat]]>
<![CDATA[PENERAPAN ANALISIS FAKTOR REDUCTION DALAM DETERMINASI IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) ]]>
<![CDATA[Anna Apriana Hidayanti]]>;
<![CDATA[Agus Khazin Fauzi]]>;
<![CDATA[Baiq Desthania Prathama]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol 15 No 2 (2020): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.15.024
<![CDATA[The current research was carried out to investigate the correlation of educational background, perceived usefulness, perceived ease of use, socialization and quality of human resources with (SAK-EMKM) Implementation by reducing variables to several factors using the factor analysis method. Data collection in this study with a questionnaire given to the owner of the by Micro, Small and Medium Enterprises (MSMB) in Mataram city and 40 UMKM samples were obtained using purposive sampling technique, factor analysis aim to reduce the dimensionality of a set of data and clearly designed with the objective to identify certain unobservable factors from the observed variables. The results of this study were formed into two factors: 1st factor is these factors are termed the perception of the owner of the by Micro, Small and Medium Enterprises (MSMB) formed from the perception and variables using SAK EMKM perception then against SAK-EMKM implementation has a positive effect. 2nd factor is these factor was human resources factors formed from the educational background variable and the quality of human resources variable and against SAK-EMKM implementation has positive correlation.]]>
