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PENGAWASAN, KESADARAN RETRIBUSI SERTA SARANA DAN PRASARANA SEBAGAI PENYEBAB TIDAK TERCAPAINYA TARGET PENERIMAAN RETRIBUSI PELAYANAN SAMPAH DI KABUPATEN LOMBOK BARAT Astini, Yuli; Rusdi, Rusdi; Syabaneva, RA Hannah
Jurnal Aplikasi Akuntansi Vol 2 No 1 (2017): JAA - Jurnal Aplikasi Akuntansi, Oktober 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

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The average earning of garbage disposal service retribution by West Lombok Regency's Office of City Planning, Gardening and Sanitation during the period of 2010-2014 was only 40% of the target in amount. This lower level of earning had prevented the Office from providing optimum services and caused it to be dependent on the Regency Government's subsidies. Ten employees of the Office and one retribution payer were selected as interviewees/informants through a purposive sampling technique,  and  the data taken from the interviews and from other documents were analyzed in a series of data reduction, display, and verification. The conclusion of this study provides an illustration on how the failure to achieve the targeted amount of revenue was caused by the lack of control in the part of the supervising levy collectors, the low awareness in the part of the community that prevented them from participating in the garbage disposal management and paying the retribution, and the inadequate availability of supporting infrastructure and facilities vis-a-vis the huge amount of garbage dumped every day by the city's population.

DETERMINAN YANG MEMPENGARUHI KEBERHASILAN PENGELOLAAN KEUANGAN DESA Astini, Yuli; Fauzi, Agus Khazin; Widowati, Widowati
Valid Jurnal Ilmiah Vol 16 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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

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.

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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

TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN ALOKASI DANA DESA (ADD) DI KECAMATAN MOYO HILIR KABUPATEN SUMBAWA BESAR Kisnawati, Baiq; Astini, Yuli; Oktaviani, Riri Nagita
Valid Jurnal Ilmiah Vol 15 No 1 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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

This study aims to find out the "Transparency and Accountability of Financial Management of Village Fund Allocation (ADD) in Moyo Hilir Sub-district of Sumbawa Besar Regency". The type of research is descriptive, the population used is the village apparatus and the village community residing in 10 villages in Moyo Hilir sub-district of Sumbawa Besar Regency. Sampling using purposive sampling with certain considerations. The sample of 140 respondents consists of 40 village apparatus (village head, village secretary, village treasurer and head of village development) and 100 people from society who understand about ADD financial management. The data used is quantitative data, sourced from primary data and secondary data. The results show that the transparency of financial management of ADD when viewed from planning and implementation aspect, the transparency is good or has been transparent. This is indicated by the respondent's answer 96.73% answered "Yes" for the planning aspect and 85.35% answered "Yes" for the implementation aspect. This is also evidenced by the participation of the community in the Village Development Planning Meeting (Musrenbangdes). While the accountability of the financial management of ADD in terms of implementation and supervision and accountability has also been good or accountable. It is shown 86.67% respondents answered "Yes" for implementation aspect and 94,17% responded "Yes" to supervision and responsibility aspect. This is evidenced also because the village government is always accountable for all activities of the use of ADD in the form of Accountability Report (LPJ).

PEMAHAMAN MANAJEMEN RUMAH SAKIT TENTANG PENTINGNYA KINERJA LINGKUNGAN DALAM PEMBANGUNAN BERKELANJUTAN Wardah, Sofiati; Astini, Yuli
Valid Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to determine the understanding of hospital management on the importance of environmental performance in sustainable development and environmental management accounting information required in environmental management. Data were collected through questionnaires distributed to the management or waste management officers of each state and private hospitals in Mataram City. Data analysis technique used is descriptive analysis method. The results showed that hospital management has understood the importance of environmental performance in sustainable development and environmental management accounting information required by hospital management in the form of physical information and monetary information/cost, among others, the percentage of materials obtained from recycling, the amount of energy consumed and saved, the amount of water obtained from nature and wasted, the amount of waste treated and disposed of, the cost of evaluating and selecting environmental control equipment, the cost of developing/designing process/environmentally friendly products, the cost of training the employees for environmental issues, the cost of developing the environmental management system, inspectors of production processes to ensure compliance with environmental regulations, emission test costs, wastewater inspection fees, processing fees and disposal of hazardous waste, maintenance costs of waste treatment equipment, and polluted environmental cleaning costs.

PENGAWASAN, KESADARAN RETRIBUSI SERTA SARANA DAN PRASARANA SEBAGAI PENYEBAB TIDAK TERCAPAINYA TARGET PENERIMAAN RETRIBUSI PELAYANAN SAMPAH DI KABUPATEN LOMBOK BARAT Yuli Astini; Rusdi Rusdi; RA Hannah Syabaneva
Jurnal Aplikasi Akuntansi Vol 2 No 1 (2017): Jurnal Aplikasi Akuntansi, Oktober 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

The average earning of garbage disposal service retribution by West Lombok Regency's Office of City Planning, Gardening and Sanitation during the period of 2010-2014 was only 40% of the target in amount. This lower level of earning had prevented the Office from providing optimum services and caused it to be dependent on the Regency Government's subsidies. Ten employees of the Office and one retribution payer were selected as interviewees/informants through a purposive sampling technique, and the data taken from the interviews and from other documents were analyzed in a series of data reduction, display, and verification. The conclusion of this study provides an illustration on how the failure to achieve the targeted amount of revenue was caused by the lack of control in the part of the supervising levy collectors, the low awareness in the part of the community that prevented them from participating in the garbage disposal management and paying the retribution, and the inadequate availability of supporting infrastructure and facilities vis-a-vis the huge amount of garbage dumped every day by the city's population.

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

TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN ALOKASI DANA DESA (ADD) DI KECAMATAN MOYO HILIR KABUPATEN SUMBAWA BESAR Baiq Kisnawati; Yuli Astini; Riri Nagita Oktaviani
Valid: Jurnal Ilmiah Vol 15 No 1 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.618 KB)

This study aims to find out the "Transparency and Accountability of Financial Management of Village Fund Allocation (ADD) in Moyo Hilir Sub-district of Sumbawa Besar Regency". The type of research is descriptive, the population used is the village apparatus and the village community residing in 10 villages in Moyo Hilir sub-district of Sumbawa Besar Regency. Sampling using purposive sampling with certain considerations. The sample of 140 respondents consists of 40 village apparatus (village head, village secretary, village treasurer and head of village development) and 100 people from society who understand about ADD financial management. The data used is quantitative data, sourced from primary data and secondary data. The results show that the transparency of financial management of ADD when viewed from planning and implementation aspect, the transparency is good or has been transparent. This is indicated by the respondent's answer 96.73% answered "Yes" for the planning aspect and 85.35% answered "Yes" for the implementation aspect. This is also evidenced by the participation of the community in the Village Development Planning Meeting (Musrenbangdes). While the accountability of the financial management of ADD in terms of implementation and supervision and accountability has also been good or accountable. It is shown 86.67% respondents answered "Yes" for implementation aspect and 94,17% responded "Yes" to supervision and responsibility aspect. This is evidenced also because the village government is always accountable for all activities of the use of ADD in the form of Accountability Report (LPJ)

PEMAHAMAN MANAJEMEN RUMAH SAKIT TENTANG PENTINGNYA KINERJA LINGKUNGAN DALAM PEMBANGUNAN BERKELANJUTAN Sofiati Wardah; Yuli Astini
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 (489.694 KB)

This study aims to determine the understanding of hospital management on the importance of environmental performance in sustainable development and environmental management accounting information required in environmental management. Data were collected through questionnaires distributed to the management or waste management officers of each state and private hospitals in Mataram City. The data analysis technique used is descriptive analysis method. The results showed that hospital management has understood the importance of environmental performance in sustainable development and environmental management accounting information required by hospital management in the form of physical information and monetary information/cost, among others, the percentage of materials obtained from recycling, the amount of energy consumed and saved, the amount of water obtained from nature and wasted, the amount of waste treated and disposed of, the cost of evaluating and selecting environmental control equipment, the cost of developing/designing process/environmentally friendly products, the cost of training the employees for environmental issues, the cost of developing the environmental management system, inspectors of production processes to ensure compliance with environmental regulations, emission test costs, wastewater inspection fees, processing fees and disposal of hazardous waste, maintenance costs of waste treatment equipment, and polluted environmental cleaning costs.

DETERMINAN YANG MEMPENGARUHI KEBERHASILAN PENGELOLAAN KEUANGAN DESA Yuli Astini; Agus Khazin Fauzi; Widowati Widowati
Valid: Jurnal Ilmiah Vol 16 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (848.263 KB)

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

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