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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL MENENGAH (Survei Pada UMKM Di Kecamatan Aikmel Lombok Timur) Yuliati, Ni Nyoman; Khotmi, Herawati
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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This study aims to examine the effect of education level, business size, length of business, and the lead time of the company towards the use of accounting information on UMKM in Aikmel Sub-district of East Lombok. Therefore, this research variable consists of 4 (four) independent variables, namely education level (X1), business size (X2), business length (X3), and lead time of company (X4) and its dependent variable is the use of accounting information (Y). The population in this study is all UMKM located in District Aikmel East Lombok recorded in the Department of Cooperatives and UKM East Lombok regency. The sample was taken using simple random sampling that is random sampling. The data were obtained by spreading 55 questionnaires to 55 respondents in Aikmel sub-district of East Lombok which then given to the owner, manager or staff who have the highest rank on the UMKM which is sampled. The data were analyzed using multiple linear regression which was processed using SPSS softwere to know the influence of factors together or one by one against the use of accounting information. The results of this study indicate that the variable level of education, size of business, length of business, and lead time of the company have a significant effect on the use of accounting information partially or simultaneously.

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

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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

PENERAPAN APLIKASI ACCURATE DALAM PENYUSUNAN LAPORAN KEUANGAN UKM Khotmi, Herawati; Amrul, Rusli
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

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.

DETERMINAN PEMBIAYAAN YANG DIBERIKAN (STUDI PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2018-2020) Herawati Khotmi; Muhammad Wahyullah; Fachrozi
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

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This study aims to analyze the effect of Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Third Party Funds (TPF), Asset Growth on Financing Provided (PYD).Â The update in this study is the Asset Growth variable which is thought to have a close relationship with PYD. This study is a quantitative research with SPSS statistical test.The sample of this study are the Islamic banks in Indonesia, which were taken based on the number of provinces in Indonesia which is 33 (thirty three) provinces throughout 2018-2020. The source of data used in this study is from the secondary data taken from the website www.ojk.go.id. The data analysis used in this study is from conducting the classical assumptions test then followed by multiple regression which are the determination test Â and T test. While the results of the t test showed that TPF had a positive and significant effect on PYD, while FDR had no effect on PYD. The same as Asset Growth no effect on PYD. Also NPF had a negative and significant effect on PYD. The coefficient of determination test results show the Adjusted R Square value of 0.173, this indicates that only 17.3% of the PYD financing variables are influenced by NPF, PYD, and FDR while the remaining 82.7% is influenced by other factors Keywords: NPF; TPF; FDR; PYD; Asset Growth; ABSTRAK Tujuan penelitianÂ untuk menguji pengaruh Financing to Deposit Ratio (FDR), Dana Pihak Ketiga (DPK), Non Performing Financing (NPF), Pertumbuhan Aset terhadap Pembiayaan Yang Diberikan (PYD). Perbaharuan dalam penelitian ini yaitu variabel Pertumbuhan Aset yang diduga memiliki kaitan yang erat terhadap PYD. Jenis penelitian kuantitatif dengan uji statistik SPSS. Sampel penelitianÂ yaitu bank syariah yang ada di Indonesia diambil berdasarkan jumlah provinsi sebanyak 33 (tiga puluh tiga) provinsi periode 2018 - 2020. Data yang digunakan bersumber dari data sekunder yang diperoleh dari situs www.ojk.go.id. Analisis data yang digunakan yaitu dengan melakukan uji asumsi klasik kemudian dilanjutkan dengan regresi berganda yaitu uji determinasi dan Uji t.Â Sedangkan hasil uji t menunjukkan DPK berpengaruh positif dan signifikan terhadap PYD, FDR tidak berpengaruh terhadap PYD, Pertumbuhan asset tidak berpengaruh terhadap PYD dan NPF berpengaruh negatif dan signifikan terhadap PYD. Hasil uji koefisien determinasi menunjukkan nilai Adjusted R Square 0,173,Â hal ini menunjukkan bahwa hanya 17,3% variabel pembiayaan PYDÂ dipengaruhi oleh NPF, DPK, dan FDR sedangkan sisanya 82,7% dipengaruhi oleh faktor lain. Kata kunci : NPF; DPK; FDR; PYD; Pertumbuhan Aset;

PEMBERDAYAAN USAHA MELALUI SISTEM BIOFLOK, MANAJEMEN KEUANGAN DAN STRATEGI PEMASARAN DI DUSUN BENGKEL Khotmi, Herawati; Syakbani, Baehaki; Abadi, Sukma Hidayat Kurnia; Asdiansyuri, Ulfiyani; Samudra, Hengki; Hadi, Khaerul
SELAPARANG Jurnal Pengabdian Masyarakat Berkemajuan Vol 4, No 3 (2021): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v4i3.5157

ABSTRAKPermasalahan yang dihadapi oleh mitra dimasa pandemik ini yaitu omset selama 3 bulan terakhir mengalami penurunan, stock pakan ikan sedikit dan harga pakan naik, teknik pemasaran terbilang sederhana dengan menunggu pengepul datang kelokasi, kurangnya aspek permodalan dan belum pernah didanai oleh pihak bank ataupun koperasi, belum adanya manajemen dan administrasi bisnis yang baik dalam pengelolaannya. Â Adapun solusi yang ditawarkan menggunakan teknologi system Bioflok untuk menghemat air, ramah lingkungan dan efisien terhadap pakan serta hasil produksi meningkat. Tujuan dari program pemberdayaan masyarakat ini yaitu untuk memberdayakan UMKM dimasa pandemi dengan memberikan alternatif solusi dari permasalahan yang dihadapi oleh mitra yaitu memberdayakan teknologi Bioflok dan teknik membantu proses sumber permodalan untuk perluasan usaha melalui pembuatan laporan keuangan sederhana. Adapun Metode yang dipakai dalam pencapaian tujuan yaitu merancang bentuk, meng,aplikasikan system, proses pembinaan yang selanjutnya diiringi dengan pelaksanaan pembuatan penyusunan laporan keuangan sederhana. Â Dalam hal pelaksanaan kegiatan pembuatan kolam bioflok dapat terlaksana dengan baik sesuai dengan yang direncanakan dimana tim pelaksana kegiatan melaksanakan tugasnya dan penyusunan laporan keuangan sederhana sebatas pada pemberian contoh kasus cara menyusun atau langkah-langkah penyusunan laporan keuangan.Â Kata Kunci : bioflok; manajemen keuangan; pemasaran.Â ABSTRACTDuring this pandemic, business partners are facing difficulties, which is the sharpest decline of turnover for the last 3 months, lower fisheries feed stocks and rising feed ingredient prices, simply marketing techniques only waiting collectors come to the location, lack of capital aspects and have never been funded by banks or cooperatives, yet the existence of good management and business administration in its management. Researcher offereda solution by using Biofloc system technology to save water, environmentally friendly and efficient in feed ingredients and increase production yields. The purpose of this community empowerment program was to empower MSMEs during pandemic by providing alternative plans to solve current problems, namely empowering Biofloc technology and techniques to process capital sources for business expansion through simple financial reports.The method used in achieving this goal was to design the form, apply the system, coaching process along withcreating simple financial statements. In order to construct biofloc ponds properly according to initial plan, therefore the implementing team performed their task and the preparation of simple financial reports was limited in providing examples of cases on how or steps to prepare financial statements.Â Keywords: biofloc; financial management; marketing

EFEKTIVITAS PEMBELAJARAN BERBASIS BUKU PAKET DALAM MENINGKATKAN KOMPETENSI LULUSAN PADA PRAKTIKUM PERPAJAKAN RUSLI AMRUL, HERAWATI KHOTMI, ROSYIA WARDANI
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 6 No. 2 (2018): Journal Ilmiah Rinjani: Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

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Standar kompetensi lulusan merupakan kriteria minimal tentang kualifikasi kemampuan lulusan mencakup sikap, pengetahuan dan keterampilan yang dinyatakan dalam rumusan capaian pembelajaran lulusan. Tujuannya untuk memperbaiki dan meningkatkan kualitas pembelajaran praktikum perpajakan terkait mengenai mutu luaran perguruan tinggi yang sejalan dengan KKNI yaitu lulusan program D-III paling sedikit menguasai konsep teoritis bidang pengetahuan dan keterampilan tertentu secara umum. Analisis data dalam penelitian ini menggunakan Uji Hipotesis-1 dan untuk menguji hipotesis-1 digunakan uji one sample t-test, Uji Hipotesis-2 dengan menggunakan analisis regresi berganda dengan prasyarat uji normalitas, uji multikolinearitas, uji autokorelasi, dan uji heterokedastisitas. Jika terpenuhi prasyarat berikutnya uji hipotesis dengan uji T, Hipotesis 3 dengan uji two sample t-test. Hasil penelitian menunjukkan capaian ketuntasan belajar berbasis buku paket mencapai kriteria ketuntasan pembelajaran. Hasil pengujian independensi keaktifan terhadap hasil belajar menunjukkan keaktifan belajar tidak berpengaruh terhadap hasil belajar. Hasil pengujian independensi keterampilan belajar terhadap hasil belajar menunjukkan keterampilan tidak berpengaruh terhadap hasil belajar. Penerapan pembelajaran berbasis buku paket dibandingkan dengan pembelajaran konvensional Berdasarkan uji beda dengan memilih asumsi varians yang tidak sama diperoleh bahwa terdapat perbedaan hasil belajar secara signifikan antara kelas yang berbasis buku paket dengan yang tidak menggunakan buku paket.Kata Kunci : Efektivitas, Buku Paket, Pembelajaran Graduates competency standards are the minimum criteria of graduate qualification include attitude, knowledge and skills expressed in the formulation of graduate learning achievement. The aim is to improve and improve the quality of learning about taxation related to the quality of higher education college in line with the KKNI that is the graduate of D-III program at least master the theoretical concepts of the field of knowledge and skills in general. Data analysis in this study using Hypothesis-1 Test and to test the hypothesis-1 used one sample t-test, Hypothesis-2 Test using multiple regression analysis with normality test prerequisite, multicollinearity test, autocorrelation test, and heterokedastisity test. If met the next prerequisite hypothesis test with T test, Hypothesis 3 with two sample test t-test.The results showed that the achievement of learning-based book-based learning reached the learning completeness criteria. The result of the independence test of activeness to the learning outcomes shows the learning activity does not affect the learning outcomes. The results of testing the independence of learning skills to the learning outcomes show the skills have no effect on the learning outcomes. The application of book-based learning based on conventional learning based on different test by choosing unequal variance assumption is found that there are significant differences in learning outcomes between package-based and non-packaged books.Keywords: Effectiveness, Package Book, Learning

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL MENENGAH (Survei Pada UMKM Di Kecamatan Aikmel Lombok Timur) Ni Nyoman Yuliati; Herawati Khotmi
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

This study aims to examine the effect of education level, business size, length of business, and the lead time of the company towards the use of accounting information on UMKM in Aikmel Sub-district of East Lombok. Therefore, this research variable consists of 4 (four) independent variables, namely education level (X1), business size (X2), business length (X3), and lead time of company (X4) and its dependent variable is the use of accounting information (Y). The population in this study is all UMKM located in District Aikmel East Lombok recorded in the Department of Cooperatives and UKM East Lombok regency. The sample was taken using simple random sampling that is random sampling. The data were obtained by spreading 55 questionnaires to 55 respondents in Aikmel sub-district of East Lombok which then given to the owner, manager or staff who have the highest rank on the UMKM which is sampled. The data were analyzed using multiple linear regression which was processed using SPSS softwere to know the influence of factors together or one by one against the use of accounting information. The results of this study indicate that the variable level of education, size of business, length of business, and lead time of the company have a significant effect on the use of accounting information partially or simultaneously.

PENGUATAN KELOMPOK BUDIDAYA IKAN SEBAGAI UPAYA PENINGKATAN PEMAHAMAN ADIMINISTRASI KEUANGAN DAN APLIKASINYA MELALUI PELATIHAN HERAWATI KHOTMI KHOTMI
Jurnal Pengabdian Kepada Masyarakat (MEDITEG) Vol 5 No 1 (2020): Jurnal Pengabdian Kepada Masyarakat MEDITEG
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Politeknik Negeri Tanah Laut (Politala)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/mediteg.v5i1.63

Pengabdian masyarakat dilakukan di Desa Bengkel, Lombok Barat, Nusa Tenggara Barat. Program ini dilaksanakan selama satu bulan. Program yang diberikan adalah tentang Manajemen Bisnis kepada Cangkrung Jaya Group. Manajemen Bisnis menjadi isu utama Grup Cangkrung Jaya. Karena itu dilakukan secara individu bukan dalam kelompok. Masalah lain adalah biaya pakan yang mahal, administrasi keuangan yang tidak teratur, kurangnya keterampilan dan pemahaman manajemen, dan teknik pemasaran yang tidak efektif untuk mencapai pasar yang lebih luas. Metode yang dilakukan dengan memberikan pelatihan manajemen dan administrasi keuangan dan pendampingan untuk menyusun laporan keuangan. Selain itu, sosialisasi tentang penguatan kelompok. Tujuan dari pengabdian ini adalah menciptakan pola pikir antar kelompok, memiliki laporan keuangan sederhana dan memiliki keterampilan dalam manajemen bisnis. Hasil kegiatan terlihat belum adanya kesadaran penguatan kelompok. Pemahaman keterampilan pembukuan mencapai 70%. Pengelolaan pencatatan masing-masing transaksi sudah mulai dilakukan seperti catatan-catatan, arus kas serta penyusunan laporan keuangan. Diperlukan pendampingan lebih dalam mengenai pengelolaan keuangan.

DAMPAK PENERAPAN PP. NO. 46 TAHUN 2013 TENTANG PAJAK PENGHASILAN TERHADAP UMKM & PENERIMAAN NEGARA Herawati Khotmi
Valid: Jurnal Ilmiah Vol 13 No 1 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Since July 1, 2013 entry into force PP. No. 46 of 2013 about income tax on income from business derived by the taxpayer which has a certain gross turnover. based pp No. 46 of 2013 intended to facilitate the calculation, deposits and tax reporting, simplification of tax rules, creating a community for the orderly administration and the transparency of the public. This research aims to determine the impact of the PP. No. 46 of 2013 for SMEs and state revenues. This research uses descriptive method. The results showed in terms of the implementation of the calculation, deposit and agency reporting much simpler and smaller than the amount of tax payable using the old rate before the enactment of PP. No. 46 of 2013. While revenues for the country with the implementation of PP. No. 46 of 2013 increased by 18.20% from the year prior to the enactment of PP. No. 46. With the enactment of PP. No. 46 is good for the taxpayer here,namely CV. Lombi and receiving countries have a positive impact

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

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.

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