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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Akuntansi Universitas Udayana MIMBAR (Jurnal Sosial dan Pembangunan) Jurnal Telaah dan Riset Akuntansi Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Kebijakan dan Administrasi Publik Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ilmiah Tata Sejuta STIA Mataram ACCOUNTHIK : Journal of Accounting and Finance Valid Jurnal Ilmiah JIAI (Jurnal Ilmiah Akuntansi Indonesia) Akbis: Media Riset Akuntansi dan Bisnis Jurnal Abdimas Sangkabira Formosa Journal of Multidisciplinary Research (FJMR) Buletin SWIMP National Multidisciplinary Sciences JKAP (Jurnal Kebijakan dan Administrasi Publik) Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi E-Amal: Jurnal Pengabdian Kepada Masyarakat
Animah Animah
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
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SMEs’ Strategies for Improving Financial Performance Through Competitive Advantages Arik Susbiyani; Ari Sita Nastiti; Animah Animah
MIMBAR (Jurnal Sosial dan Pembangunan) Volume 37, No. 2, Year 2021 [Accredited Sinta 2] No 10/E/KPT/2019]
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.76 KB) | DOI: 10.29313/mimbar.v37i2.7997

Abstract

This study aims to examine the direct effect of entrepreneurial orientation and innovation on competitive advantage and the impact of competitive advantage on the performance of SMEs. Furthermore, this study will also examine the indirect influence of entrepreneurial orientation and innovation variables on financial performance through competitive advantage. This is quantitative research using a survey method. The respondents are SMEs owners in the field of cultivation industry in Jember regency, Indonesia. This study uses the Structural Equation Model (SEM) as a data analysis technique, which is assisted by Warp PLS software. Statistical results show that entrepreneurial orientation and innovation have a direct effect on competitive advantage. Other results show that there is a direct effect of competitive advantage on financial performance. A company is said to have a competitive advantage if it can outperform other companies to create higher economic value. The results of the indirect effect test show that entrepreneurial orientation also has an indirect effect on financial performance through competitive advantage. Furthermore, the results of this study also prove that innovation affects financial performance through competitive advantage.
IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL: PENGUJIAN DETERMINAN DAN IMPLEMENTASINYA TERHADAP AKUNTANSI BERBASIS AKRUAL Ida Najati; Endar Pituringsih; Animah Animah
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 14 No 1 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v14i1.2501

Abstract

Abstract The study objectives are to empirically examine the effects of usage of SAIBA, accounting training and organization culture on accrual accounting implementation and its implication on quality of Ministry/Board financial accounting report (LKKL). The research population are 464 SAIBA operators of KPPN Makassar I and II stakeholders. Samples which determined by slovin technique and cluster sampling are 82 respondents. Data analysis tool used is PLS with second order confirmatory factor analysis. The finding shows that accrual accounting implementation is affected by accounting training and organization culture, but it is not affected by the usage of SAIBA. The other finding indicates that accrual accounting implementation has implication on quality of LKKL.
PELATIHAN PERHITUNGAN HARGA POKOK BERBASIS EXCEL PADA HOTEL RUMAH PUTIH ABU-ABU Animah Animah; Adhitya Bayu Suryantara; Widia Astuti
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 4, No 2 (2021): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.441 KB) | DOI: 10.31764/jpmb.v4i2.4026

Abstract

ABSTRAKSaat ini dalam semua lini bisnis sudah berbasis aplikasi. Demikian pula halnya untuk bisnis hotel,  agar tidak ketinggalan dalam manejemennya perlu penerapan aplikasi terutama dalam laporan keuangan. Selama ini Hotel Rumah Putih Abu-Abu (RPA) menyusun laporan keuangan dengan menggunakan jasa konsultan, meskipun di dalam pencatatan penerimaan kas dan pengeluaran kas di hotel sudah menggunakan excel. Hal ini terjadi karena kurangnya pemahaman manajemen di dalam penyusunan laporan keungan terutama mengenai perhitungan harga pokok kamar. Penetapan tarif kamar hanya berdasarkan pada persaingan pasar dan melihat pada biaya yang dikeluarkan saja. Oleh karena itu tim pengabdian akan melakukan pelatihan mengenai perhitungan harga pokok kamar dengan menggunakan pendekatan full cost berbasis excel. Tujuan dari pengebdian ini untuk memberikan peningkatan soft skill bagi pengelola hotel dalam menghitung biaya-biaya yang muncul disetiap kegiatan bisnisnya secara akurat. Metode yang dilakukan adalah pemberdayaan partisipatif, yang meliputi penyuluhan dan pelatihan, monitoring  dan evaluasi  dengan sasarannya adalah manajemen dan karyawan hotel yang berjumlah 7 orang.Setelah diberikan penyuluhan dan pelatihan, manajemen Hotel RPA mengakui mereka memiliki kemampuan dan keterampilan yang memadai dalam membuat pencatatan yang digunakan untuk menghitung harga pokok produksi. Kata Kunci: perhitungan; harga pokok; excel ABSTRACTCurrently, all business lines are application-based. Likewise for the hotel business, so as not to be left behind in its management, it is necessary to apply applications, especially in financial reports. So far, Rumah Putih Gray Hotel has prepared financial reports using the services of a consultant, although in recording cash receipts and cash disbursements at the hotel have used excel. This occurs due to a lack of understanding by management in preparing financial reports, especially regarding the calculation of the cost of the room. Room rates are determined solely based on market competition and looking at the costs incurred. Therefore the community service team will conduct training on calculating the cost of the room using an excel-based full cost approach. The method used is participatory empowerment, which includes counseling and training, monitoring and evaluation with the target of 7 hotel management and employees. After being given counseling and training, the RPA Hotel management acknowledged that they had sufficient ability and skills to make records that were used to calculate the cost of production. Keywords: calculation; cost of goods; excel
BAGAIMANA KINERJA KEUANGAN PERUSAHAAN TELEKOMUNIKASI DI MASA PANDEMI COVID-19 Khaerul Watoni; Animah; Robith Hudaya
Accounthink Vol 6 No 02 (2021)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

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

Abstract

Kinerja keuangan perusahaan telekomunikasi di masa pandemi covid-19 ketika perekonomian nasional maupun global mengalami penurunan menjadi hal menarik untuk diteliti. Untuk itu penelitian ini bertujuan untuk menguji bagaimana kinerja keuangan perusahaan telekomunikasi di masa pandemi covid-19 dengan mengukur rasio provitabilitas, aktivitas, likuditas dan profitabilitas perusahaan. Pengujian dilakukan terhadap enam perusahaan sampel pada sektor industri telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI). Hasil analisis deskriptif menunjukan kinerja keuangan yang beragam antara satu perusahaan telekomunikasi dengan perusahaan lainnya, perusahaan dengan kinerja keuangan terbaik adalah Telkomsel Indonesia Tbk dan yang terburuk adalah Bakrie Telecom Tbk. Hasil temuan penelititan dapat berimplikasi terhadap investor dan kreditur dalam mengambil keputusan untuk berinvestasi serta manajemen perusahaan dalam menentukan kebijakan bagi perusahaan.
PENGUATAN RENCANA STRATEGIS PENGEMBANGAN DESA WISATA (STUDI KASUS DESA GIRI SASAK, KECAMATAN KURIPAN) Made Suarni; Animah Animah; Lalu Takdir Jumaidi
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 1 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i1.7548

Abstract

This research aims to analyze the strategic plan (Renstra) of the development of Bukit Batu Gendang tourist attraction, strengthen the strategic plan, the role of government and community participation. The location of this research is Bukit Batu Gendang which located in Buntage and Lendang Sedi Hamlate, Giri Sasak Village Kuripan District of West Lombok Regency. This research uses a qualitative research approach with case study design. The data collection methods used are observation, interviews and documentation. There are two grand theories that are the basis of this research, namely Theory of Constrain and Participant Theory. Theory of constrain is used as a foundation in solving the problems faced and Participant Theory is used as a reference in the analysis of community participation. SOAR analysis is used to devise alternative strategies that will then be used to reinforce existing plans. The results of the study show that 1) The strategic plan that has been made has not led specifically to the development of tourist attractions and there are some realizations of plans that are not in accordance with those listed in the RPJMDes. 2) There are 11 alternative strategies produced to strengthen the strategic plan of development of tourist villages, especially Bukit Batu Gendang tourist attractions. 3) The Giri Sasak Village Government has carried out its role well started from planning to supervision and there are several types of participation given by the community, namely intensive participation and participation for material incentives.
Sistem Informasi Keuangan Dalam Meningkatkan Akuntabilitas Desa Putri Dinda Gunawan; Animah Animah; Isnawati Isnawati
E-Jurnal Akuntansi Vol 32 No 7 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i07.p16

Abstract

The purpose of this research is to find out how the implementation of financial information system in increasing accountability in Batuyang village. This research is a descriptive type of research. The informants involved were the Head of Batuyang Village, Treasurer of Batuyang Village, Secretary of Batuyang Village, Head of Pringgabaya Sub-district, Head of BPD Batuyang Village, with a total of five informants. Data was collected by using interview, documentation and observation techniques. The results of this study are related to the implementation of a financial information system in increasing accountability in Batuyang Village which has been effective and helps in increasing the accountability of the Batuyang village government both vertically and horizontally. This can be seen from the five indicators that have been fulfilled by the Batuyang village government, namely the suitability of the information requested in the template/program, the suitability of the type of report, the accuracy and certainty of reporting time, the conformity of the requirements and reporting procedures, and feedback. The implications of this research can be taken into consideration for decision making by the Batuyang Village government in the application of the village financial information system. Keywords: Financial Information System; Accountability; Village Government; Effectiveness Measurement Parameters.
Penentuan Harga Normatif pada Kegiatan Operasional Pihak Ketiga Cleaning Service di Uptd Blud RSUD Kabupaten X Elin Erlina Sasanti; I Nyoman Nugraha Ardana Putra; Saipul Arni Muhsyaf; Animah Animah
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 2 (2022): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v8i2.424

Abstract

UPTD BLUD RSUD Regency X is one of the UPTDs that has been in the form of a Regional Public Service Agency (BLUD) where some of its operational activities use the services of third parties. One of the operational activities that use third parties is cleaning service (CS) whereas, with the end of the hospital's work contract with the previous third party, there is a need for comprehensive analysis and calculation to assess the feasibility of the price of providing services offered by third parties, especially before the contract took place and signing of a new employment contract completed. This research is carried out using applied research. Using economic analysis, this research focuses on providing recommendations on normative prices that are feasible to be applied in the procurement of cleaning services. Based on data analysis from the results of experiments and field observations, three alternative cost results were obtained as a basis for determining the amount of contract value to third parties related to cleaning services. The difference between these three alternative costs lies in the amount of labor required so that it has an impact on the number of costs that will be incurred per month. This study recommends optimizing the number of workers and providing Standard Operating Procedures (SOPs) for the suitability of specifications and the use of tools and materials in order to achieve operational cost efficiency for UPTD BLUD RSUD Regency X.
SISTEM PENGENDALIAN KREDIT PADA BADAN USAHA MILIK DESA (BUMDES) SEMANGAT PEMUDA DESA GIRI SASAK Lia Susanti; Animah Animah; Lalu Takdir Jumaidi
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 2 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i2.8582

Abstract

This study aims to reveal the internal control system for providing credit and handling bad credit problems at the Village-Owned Enterprises (BUMDes) Spirit of the Giri Sasak Village Youth. The research method used in this research is qualitative with a descriptive approach. This study uses data collection techniques in the form of: in-depth interviews, conservative observation, documentation and literature study. The results of this study indicate that the credit distribution control system and handling of bad credit problems BUMDes Spirit of Youth in Giri Sasak Village is still inadequate or there are still deficiencies seen from wrong credit analysis and bankruptcy, so that the effort taken is to continue to collect. This research still requires discipline from BUMDes employees in carrying out applicable credit policies or regulations as well as a firm attitude and further actions related to handling bad loans. This research assumes for credit management to improve the process of granting credit and handling problems related to bad loans in improving the internal control system that is more adequate for BUMDes. 
ANALISIS EFEKTIVITAS DAN EFISIENSI PELAKSANAAN ANGGARAN BELANJA PADA DINAS SOSIAL KOTA MATARAM Osi Kusumawati Kusumawati; Animah Animah; Isnawati Isnawati
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 2 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i2.8581

Abstract

The purpose of this study is to analyze the effectiveness and efficiency of the anggaran belanja shipments at the Dinas Sosial Kota Mataram Tahun 2016-2020. Deskriptif research is the focus of this investigation. Observation and documentation are used to gather data. The results of the study show that the effectiveness of the Dinas Sosial Kota Mataram in the 2016-2020 period has met the criteria for effectiveness. Efficacy levels over the course of the time show that the execution of the mission was particularly efficient in the years 2016 and 2019. There are some anggaran that can be taken into consideration when implementing a software. A modest amount of censorship can improve the performance of a well-executed software. Incorporating the findings of this study could serve as a springboard for Dinas Sosial Kota Mataram to articulate their concerns about the efficiency and effectiveness of their belanja outreach efforts.
ANALISIS KELAYAKAN TARIF PDAM KABUPATEN LOMBOK TIMUR DENGAN PRINSIP FULL COST RECOVERY BERDASARKAN PERMENDAGRI NOMOR 21 TAHUN 2020 Gina Dwi Septariani Azhar; Animah Animah; Widia Astuti
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 2 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i2.8436

Abstract

The aim of this research is to understand the results of drinking water eligibility using Break Even Point (BEP), Benefit Cost Ratio (BCR) analysis, and new water tariff calculation at Drinking Water Regional Industry (PDAM) Lombok Timur according to the Ministry of the Interior Rule (PERMENDAGRI) Number 21 2020 to achieve Full Cost Recovery principal. This research uses quantitative descriptive method with primary data through interviews and secondary obtained through documentation. The result of this research showed that East Lombok PDAM suffer loss due to water tariff that was not Full Cost Recovery. On Break Even Point (BEP) analysis calculation, it explained that East Lombok PDAM income and amount of water sold are lower than BEP value. Meanwhile, BCR value got 0,95 or less than 1. So, the water tariff at East Lombok PDAM is declared unfeasible based on analysis of break even point and benefit cost ratio. According to that, the way could be taken by East Lombok PDAM is make new tariffs adjustment policy. So, calculations based on PERMENDAGRI Number 21 2022 got new tariffs, which are: basic tariff Rp. 2.979, low tariff Rp. 2.228, and full tariff Rp. 4.082. Those tariffs are higher than previous East Lombok PDAM tariff.
Co-Authors Adhitya Bayu Suryantara Aditya Bayu Suryantara Adrianda Anwar Agusdin Agusdin Akram, Akram Alamsyah M. Thahir Ari Sita Nastiti Arik Susbiyani Audiska Marshanda Retno Putri Ayu Puspitasari Bambang Bambang Cinthya, Luh Nyoman D Tialurra Della Nabilla D. Tialurra Della Nabila D.Tialurra Della Nabila Devie Octariani Devie Octariani Devy Ervina Indriastuti Elfah Harsu Junita Elin Elin Erlina Sasanti Elin Erlina Sasanti Endar Pituringsih Epa Pradila Erlin Erlina Sasanti ERNA WIDIASTUTY Fidianatun Fidianatun Fitria Wahida Gina Dwi Septariani Azhar Haeniah Haeniah Hermanto Hermanto I Gede Kusmayana Surya Aditya I Nyoman Nugraha Ardana Putra I Wayan Januartha Ida Najati Ida Najati Isnawati Isnawati Isnawati, Isnawati Johanul Arifin Jumaidi, Lalu Takdir Khaerul Watoni Lalu Muhamad Yafi Satria Wardana Lalu Takdir Jumaidi Lalu Takdir Jumaidi Larasanty Larasanty Larasanty, Larasanty Lia Susanti Luh Nyoman Cinthya Lukman Effendy Lukman Effendy, Lukman Made Suarni Ni Made Deviarini Putri Nina Karina Nina Karina Karim Nungki Kartikasari Nurabiah Octariani, Devie Osi Kusumawati Osi Kusumawati Kusumawati Prabu Wahyuaji Qamara Santoso Prayitno Basuki, Prayitno Purba, Kartika Silvia Putri Dinda Gunawan Putu Ayu Puji Laksmi Dewi Ria Mawaddah Robith Hudaya Rr. Sri Pancawati Martiningsih Saipul Arni Muhsyaf Suryantara, Adhitya Bayu Syah Rasad, Syah Thahir, Alamsyah M. Titiek Herwanti TITIEK HERWANTI, TITIEK Vini Arsih Wawan Hamdani Widia Astuti Wirawan Wirawan Suhaedi Yusli Mariadi Yusli Mariadi