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ANALISIS PENGARUH FAKTOR-FAKTOR BASE LENDING RATE TERHADAP RETURN ON EQUITY PADA KSP. MADANI NTB Arsana, I Nengah; Irianto, Irianto; Kisnawati, Baiq
Jurnal Aplikasi Akuntansi Vol 2 No 2 (2018): JAA - Jurnal Aplikasi Akuntansi, April 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (909.398 KB)

This study entitled "Analysis of the Effects of Base Lending Rate Factors on Return On Equity On KSP. Madani NTB ". This study aims to measure the effect of partial and simultaneous variables factors Base Lending Rate (Cost of Laonable Fund, Overhead Cost, Risk Cost, Tax Rate) on Return On Equity on KSP. Madani NTB and analyze the variable Cost of Laonable Fund, Overhead Cost, Risk Cost, Tax Rate is the most dominant and significantly affect the Return On Equity on KSP. Madani NTB. The type of research used in this study is associative research. Data collection techniques conducted in this study are observation, interview and documentation. The type of data used is quantitative data. The procedure of data analysis using multiple regression model analysis. The results of this study indicate that the Cost of Laonable Fund, Overhead Cost, Risk Cost, Tax Rate is not entirely partially have a significant effect on Return on Equity on KSP.Madani NTB, caused by 1 (one) variable Tax Rate partially has no influence significant to the Return on Equity variable (Y), and all independent variables (Cost of Laonable Fund, Overhead Cost, Risk Cost, Tax Rate) simultaneously give a significant influence on the Return on Equity variable (Y). In addition, Risk Cost variable has the most dominant influence on Return on Equity in KSP.Madani NTB.

KAJIAN TENTANG PENGELUARAN PEMERINTAH DI SEKTOR PENDIDIKAN DAN KESEHATAN DALAM MENINGKATKAN INDEKS PEMBANGUNAN MANUSIA (IPM) DI KABUPATEN LOMBOK TIMUR Kisnawati, Baiq; Irianto, Irianto
Valid Jurnal Ilmiah Vol 14 No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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

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”.

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).

PENGENDALIAN INTERN DAN PARTISIPASI MASYARAKAT DALAM MENGURANGI KECENDRUNGAN KECURANGAN PENGELOLAAN DANA DESA DI KECAMATAN BATUKLIANG KABUPATEN LOMBOK TENGAH Kisnawati, Baiq; Irianto, Irianto; Siswandi, Hendra
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)

This study aims to determine the role of internal control and public cparticipation in reducing the tendency of fraud in managing village funds in e Batukliang district of Central Lombok. The research method used a qualitative method approach with descriptive research types. The study was conducted in Batukliang district which consisted of 10 villages. For internal control variables, 10 respondents used were village secretaries taken from each village. While for the variable of public participation used 10 respondents, the respondents used ware one hamlet head for each village taken randomly. The results showed that internal control was seen from the control environment, risk setting, control activities, application of information and monitoring systems, on average 76% of respondents gave very important answers, 8% answered their roles and 16% answered enough to play a role. So it can be concluded that internal control plays an important role in reducing the fraud tendency of managing village funds in Batukliang district of Central Lombok. While community participation both in terms of planning and implementation aspects play a very important role in reducing the fraud tendency in the managing the village funds in the Batukliang district of Central Lombok Regency because 100% of respondents gave  very role answer

ANALISIS PENGARUH FAKTOR-FAKTOR BASE LENDING RATE TERHADAP RETURN ON EQUITY PADA KSP. MADANI NTB I Nengah Arsana; Irianto Irianto; Baiq Kisnawati
Jurnal Aplikasi Akuntansi Vol 2 No 2 (2018): Jurnal Aplikasi Akuntansi, April 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

This study entitled "Analysis of the Effects of Base Lending Rate Factors on Return On Equity On KSP. Madani NTB ". This study aims to measure the effect of partial and simultaneous variables factors Base Lending Rate (Cost of Laonable Fund, Overhead Cost, Risk Cost, Tax Rate) on Return On Equity on KSP. Madani NTB and analyze the variable Cost of Laonable Fund, Overhead Cost, Risk Cost, Tax Rate is the most dominant and significantly affect the Return On Equity on KSP. Madani NTB. The type of research used in this study is associative research. Data collection techniques conducted in this study are observation, interview and documentation. The type of data used is quantitative data. The procedure of data analysis using multiple regression model analysis. The results of this study indicate that the Cost of Laonable Fund, Overhead Cost, Risk Cost, Tax Rate is not entirely partially have a significant effect on Return on Equity on KSP.Madani NTB, caused by 1 (one) variable Tax Rate partially has no influence significant to the Return on Equity variable (Y), and all independent variables (Cost of Laonable Fund, Overhead Cost, Risk Cost, Tax Rate) simultaneously give a significant influence on the Return on Equity variable (Y). In addition, Risk Cost variable has the most dominant influence on Return on Equity in KSP.Madani NTB.

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.432 KB)

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

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

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”

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)

PENGENDALIAN INTERN DAN PARTISIPASI MASYARAKAT DALAM MENGURANGI KECENDERUNGAN KECURANGAN PENGELOLAAN DANA DESA DI KECAMATAN BATUKLIANG KABUPATEN LOMBOK TENGAH Baiq Kisnawati; Irianto Irianto; Hendra Siswandi
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 (0.272 KB)

This study aims to determine the role of internal control and public cparticipation in reducing the tendency of fraud in managing village funds in e Batukliang district of Central Lombok. The research method used a qualitative method approach with descriptive research types. The study was conducted in Batukliang district which consisted of 10 villages. For internal control variables, 10 respondents used were village secretaries taken from each village. While for the variable of public participation used 10 respondents, the respondents used ware one hamlet head for each village taken randomly. The results showed that internal control was seen from the control environment, risk setting, control activities, application of information and monitoring systems, on average 76% of respondents gave very important answers, 8% answered their roles and 16% answered enough to play a role. So it can be concluded that internal control plays an important role in reducing the fraud tendency of managing village funds in Batukliang district of Central Lombok. While community participation both in terms of planning and implementation aspects play a very important role in reducing the fraud tendency in the managing the village funds in the Batukliang district of Central Lombok Regency because 100% of respondents gave very role answer

ESTIMASI PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN LOMBOK UTARA Baiq Kisnawati; Irianto Irianto
Valid: Jurnal Ilmiah Vol 13 No 3 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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

This study aims to estimate receipts revenue (PAD) in North Lombok regency. By estimating local authorities have an idea of the extent of his ability to run the regional autonomy in the future. This type of research is classified as descriptive research. Variables to be researched the development of revenue (PAD) using data periodically from 2009 to 2015. Analysis of the data regarding our reception area while using the descriptive analysis to estimate the acceptance of PAD using analytical tools Trend Linear Least Squares Method (Method of Least Square). The results showed that the income of acceptance Realization (PAD) in 2009 up to 2015, an average of 59.9% comes from local tax revenue, 13.5% of the levies, 1.9% Income results Wealth Management Areas separated and 24.7% of the other legal PAD. Realization of local revenues derived from PAD 10.47%, 87.70% came from revenue transfer, and 1.83% comes from other legitimate income areas. Thus it can be said that the contribution of revenue from PAD to total local revenues in North Lombok is very little that is 10.47%. This indicates that the level of Financial dependencies North Lombok regency government against the central government is very high, especially from Central Government Transfers - Balance Fund. The average growth in revenue during the year of observation in 2009 to 2015 is still low in terms of quantity as well as with the average estimate of PAD acceptance for the future that is 2016 and 2020 are also low in terms of quantity despite estimated revenue estimation PAD terms the percentage will be increased by an average 20% per annum or at Rp 328,983,938,234.31 year

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