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All Journal GANEC SWARA Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Aplikasi Akuntansi Valid Jurnal Ilmiah EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Dedikasi Sains dan Teknologi (DST) Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Jurnal Pengabdian Masyarakat Formosa (JPMF) Jurnal Ekonomika Dan Bisnis Journal of Innovation Research and Knowledge Jurnal Pengabdian Mandiri Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Valid Jurnal Pengabdian
Sofiati Wardah
Sekolah Tinggi Ilmu Ekonomi AMM
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MINAT MAHASISWA AKUNTANSI STIE AMM MATARAM BERPROFESI DI BIDANG PERPAJAKAN Sofiati Wardah; Baiq Saufil Wida Mulyati; Shinta Eka Kartika
Jurnal Aplikasi Akuntansi Vol 5 No 1 (2020): Jurnal Aplikasi Akuntansi, Oktober 2020
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v5i1.81

Abstract

The gap between the number of tax experts such as DJP employees and tax consultants with the number of registered taxpayers is the duty of universities to print tax experts as one of the pillars in tax reform. The purpose of this study is to examine the effect of perceptions about taxation and perceptions about brevet taxation on interest in the taxation profession. The population in this study were accounting students at STIE AMM Mataram, with the sampling technique using stratified random sampling. The number of samples is 198 and data analysis is done by multiple linear regression. The results of the study show that perceptions of tax affect the interest in working in the taxation field. This can occur because career opportunities in the field of taxation are wide open and the role of taxes that are very important in development requires professional workers to be able to optimize state revenues and increase tax morale and tax compliance. Perception about brevet tax influences interest in profession in taxation. This can occur because brevet tax is one step that can be taken to equip themselves to enter the workforce in the field of taxation, thus increasing self-confidence in mastering the latest taxation material and expertise in the field of taxation marked by a certificate of brevet taxation.
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)

Abstract

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.
Analisis Pengelolaan Keuangan Usaha Mikro Kecil dan Menengah (UMKM) Pada Usaha Gerabah di Desa Banyumulek Sofiati Wardah; Agus Khazin Fauzi; Sigit Ary Wijayanto
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 3 (2022): February 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i3.1202

Abstract

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%
Penerapan Akuntansi pada Usaha Mikro Kecil dan Menengah (Studi pada UMKM Kerupuk Kulit Tradisional Kelurahan Seganteng) Ni Nyoman Yuliati; Sofiati Wardah; Baiq Widuri
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 2 No. 2 (2019): Jurnal Akuntansi dan Keuangan Syariah : Aliansi
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (622.384 KB)

Abstract

This study aims to determine the application of accounting for MSMEs and the constraints faced in the making of financial report for “UMKM Kerupuk Kulit Tradisional” in the Seganteng village. The research uses descriptive method in the form of a survey. The data was obtained through the administration of questionnaires to MSMEs in the Seganteng village, and processed using frequency distribution. The results showed that the majority (68%) of its entrepreneurs had not prepared financial reports due to limited understanding and ability of accounting and bookkeeping. The complexity of the accounting process and the majority of MSME actors considered that financial statements were not an important thing to do. While the remaining 32% only make a simple cash flow reports (cash inflow and outflow). On average, however, MSMEs in Seganteng have implemented accounting practices as 86% have prepared a report on sales and purchases, while only 45% have prepared a report on cash flow.
Faktor-Faktor Yang Mempengaruhi Implementasi Sistem Informasi Akuntansi Berbasis Komputer Pada Kantor Pelayanan Pajak Pratama Mataram Timur Ayu Mikarsih; Sofiati Wardah; Surahman Hidayat
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 1 (2020): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v9i1.372

Abstract

This study aims to determine the effect of infrastructure, human resources, perceived usefulness costs, and perceived ease of use on the Computerized Accounting Information System at KPP East Mataram. This type of research used in this research is associative research. Data collection techniques in this study used a questionnaire. The sample collection technique used is the nonprobability sampling method. The types of data in this study are primary and secondary data. The results of this study indicate that the variables of infrastructure, human resources, and perceived usefulness do not affect the implementation of computer-based accounting information systems, while the cost and perceived convenience significantly influence the implementation of computerized accounting information systems.
Legalitas Usaha dan Digitalisasi Menjadi Faktor Keberlanjutan UMKM pada Masa New Normal Armiani; Dwi Arini Nursansiwi; Sofiati Wardah; Baiq Desthania Prathama; Endang Kartini; Agus Khazin Fauzi
Jurnal Pengabdian Masyarakat Formosa Vol. 1 No. 2 (2022): Juni, 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (926.918 KB) | DOI: 10.55927/jpmf.v1i2.545

Abstract

UMKM merupakan pilar terpenting pada bidang ekonomi dengan mendominasi komposisi porsentase bisnis di Indonesia, sehingga para pelaku UMKM harus memiliki kepastian dan payung hukum dalam melakukan transaksi bisnisnya. Program PKM dilaksanakan untuk memberikan edukasi pada para pelaku UMKM tentang pentingnya legalitas usaha untuk keberlanjutan UMKM dimasa new normal serta melatih dan mendampingi pembuatan NIB secara online (pemanfaatan teknologi digital). Metode yang digunakan yaitu servise learning dengan 3 tahap (persiapan, pelayanan, dan refleksi). Program PKM dilaksanakan pada bulan April 2022. Hasil menunjukkan bahwa UMKM dapat memiliki legalitas usaha dalam hal ini Nomor Induk Berusaha (NIB) secara gratis, dan dapat memahami pentingnya legalitas usaha untuk keberlanjutan UMKM yang dijalankannya, serta bagi pihak pemerintah dapat mengetahui, mendata warganya yang menjadi pelaku UMKM.
ANALISIS KORELASI PEARSON DALAM MENENTUKAN HUBUNGAN KUALITAS PRODUK, PELAYANAN, LOKASI DAN KEPUASAN TERHADAP LOYALITAS PADA PELANGGAN RUMAH NUTRISI HERBALIFE MATARAM Anna Apriana Hidayanti; Baiq Desthania Prathama; Sofiati Wardah
Journal of Innovation Research and Knowledge Vol. 1 No. 2: Juli 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.994 KB)

Abstract

Meningkatnya jumlah kasus Covid 19 menyebabkan pemerintah lebih memperketat ruang gerak masyarakat, terutama nya dalam hal beraktivitas. Sehingga banyak perusahaan yang merumahkan bahkan melakukan pemutusan hubungan kerja terhadap karyawan nya. Segala bentuk lapangan usaha mengalami penurunan pertumbuhan sebesar 2,07% di tahun 2020. Hal ini menyebabkan masyarakat berupaya melakoni usaha lain misalnya bergabung kedalam bisnis MLM. Salah satu pilihan berwirausaha/berbisnis adalah dengan peluang bisnis Multi Level Marketing (MLM), karena MLM biasanya menjanjikan keleluasaan waktu berbisnis, kemandirian dan menambah pertemanan sambil berbisnis Salah satu bisnis MLM yang bergerak dibidang kesehatan dan nutrisi adalah Herbalife. Produk-produk Herbalife bertujuan untuk mendukung kebutuhan kesehatan tubuh, menjadi lebih bugar dan memiliki lebih banyak energi Fenomena yang terjadi disetiap Club Nutrisi adalah perbedaan dalam mendapatkan pelanggan untuk program dirumah nutrisi seperti pada tabel jumlah pelanggan diatas setiap club memiliki perbedaan jumlah pelanggan padahal tempat daerah clubnya sama dan periode tahun dibukanya club tidak terlalu lama berbanding satu tahun. Tujuan dari penelitian ini adalah ingin mengetahui hubungan antara variabel hubungan kualitas produk, pelayanan, lokasi dan kepuasan terhadap loyalitas pada pelanggan rumah nutrisi herbalife mataram dengan Analisis Pearson. Hasil dari penelitian ini adalah korelasi antara variabel. Kualitas Produk (X1) dengan Loyalitas Pelanggan (Y) nilai Pearson Correlation adalah sebesar 0,294 yang berarti tingkat hubungan kualitas produk dengan loyalitas pelanggan termasuk kategori hubungan yang lemah, korelasi antara variabel Pelayanan (X2) dengan Loyalitas Pelanggan (Y) nilai pearson correlation adalah sebesar 0,384 yang berarti tingkat hubungan pelayanan dengan loyalitas pelanggan termasuk kategori hubungan yang lemah dengan dan korelasi antara variabel Lokasi (X3) dengan Loyalitas Pelanggan (Y) nilai pearson correlation adalah sebesar 0,329 yang berarti tingkat hubungan lokasi dengan loyalitas pelanggan termasuk kategori hubungan yang lemah dengan arah hubungan yang positif antara kedua variabel serta korelasi antara variabel Kepuasan Pelanggan (X4) dengan Loyalitas Pelanggan (Y) nilai pearson correlation adalah sebesar 0,481 yang berarti tingkat hubungan kepuasan pelanggan dengan loyalitas pelanggan termasuk kategori hubungan yang sedang dengan arah hubungan yang positif antara kedua variabel.
PELATIHAN PEMANFAATAN MEDIA TEKNOLOGI INFORMASI DALAM UPAYA PENINGKATAN PENDAPATAN UMKM PADA MASA PANDEMI COVID-19 Agus Khazin Fauzi; E.C. Endang Kartini; Baiq Desthania Prathama; Sofiati Wardah; Armiani
JURNAL PENGABDIAN MANDIRI Vol. 1 No. 2: Februari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (733.527 KB)

Abstract

Terjadinya Pandemi covid-19 di Indonesia dimana untuk mencegah penyebaran virus tersebut, pemerintah mengeluarkan kebijakan pembatasan aktivitas masyarakat yang tentunya hal ini berdampak terhadap kelangsungan UMKM. Agar dapat terus bertahan, pelaku UMKM harus mampu mengkreasikan berbagai langkah atau strategi. Salah satunya adalah memanfaatkan media teknologi informasi. Tujuan dari pengabdian masyarakat ini adalah memberikan pelatihan dan pendampingan kepada pelaku UMKM di Desa Sambelia dalam pemanfaatan media teknologi informasi untuk sarana promosi dan pelaporan keuangan. Metode yang digunakan adalah workshop, pelatihan dan pendampingan yang terbagi dalam 2 tahapan yaitu tahapan pertama dilaksanakan kegiatan workshop secara daring untuk sosialisasi dan pengenalan dan tahapan kedua dilaksanakan kegiatan pelatihan dan pendampingan dengan terjun langsung ke lokasi UMKM. Hasil dari pengabdian kepada masyarakat ini berdampak positif terhadap peningkatan pendapatan UMKM walaupun peningkatannya tidak signifikan dikarenakan pengaplikasiannya dalam jangka pendek. Di sisi lain, pelaku UMKM bisa mengetahui dan memanfaatakan teknologi informasi dalam pengelolaan usahanya seperti media promosi dan pelaporan keuangan.
Analisis Perbandingan Kepuasan Konsumen Terhadap Honda All New PCX-150 dengan Honda ADV-150 di Kota Mataram I Komang Yuda Saputra; Zulkarnain Zulkarnain; Surahman Hidayat; Sigit Ary Wijayanto; Sofiati Wardah
Jurnal Ekonomika Dan Bisnis Vol. 1 No. 3 (2021): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i1.66

Abstract

Intense competition in the automotive industry resulted in the emergence of new products that flooded the market from various manufacturers, one of which was the Honda motorcycle dealer company. The AHPCI motorcycle club is an association of consumers who use the Honda All New PCX 150 motorbike while the HAI Lombok Chapter Motor Club is an association of consumers who use the Honda ADV 150. Is there a difference in consumer satisfaction with the Honda ADV 150 and All New PCX 150 motorcycles in Mataram City. Comparative research using 40 samples with an analysis tool of two different tests on average with the results on the product variable no significant difference was found, while on the price variable there was no significant difference while in the accessibility variable there was a significant difference in satisfaction, on the emotional variable there was no difference. significant satisfaction
ANALISIS PENGUKURAN KINERJA MENGGUNAKAN BALANCED SCORECARD PADA HOTEL SEGARA LOMBOK LODGE Sri Hartati; Ida Ayu Nursanty; Sofiati Wardah
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 1 No. 1 (2022): Juli 2022
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.341 KB) | DOI: 10.57141/kompeten.v1i1.4

Abstract

The purpose of this study was to determine the performance of Hotel Segara Lombok Lodge in the four perspectives of the balance scorecard, namely the financial perspective, the customer perspective, the internal business process perspective, and the learning and growth perspective. This research is quantitative descriptive. Data was collected by collecting company documents and interviews with the director and operational manager of Hotel Segara Lombok Lodge. The results showed that from the financial perspective, Hotel Soon Lombok Lodge got a score of 9, from the customer perspective it got a value of 7, from the internal business process perspective it got a score of 8 and from the internal business perspective it got a value of 5 so that the total weighted value of the four balanced scorecard perspectives was 29. The results of the study showed that the performance of the Segara Lombok Lodge Hotel during the pandemic was considered quite well.
Co-Authors Agus Fachrul Chair Amrul, Rusli Anna Apriana Hidayanti Armiani Armiani Astini, Yuli Ayu Mikarsih Baiq Desthania Prathama Baiq Saufil Wida Mulyati Baiq Widuri Dwi Arini Nursansiwi Dwi Arini Nursansiwi E.C. Endang Kartini Eka Aswati Purnamasari Endang Kartini Fauzi, Agus Khazin I Komang Yuda Saputra Ida Ayu Nursanty Khotmi, Herawati NURUL ANISA Shinta Eka Kartika Sigit Ary Wijayanto Sri Hartati Surahman Hidayat Yuliati, Ni Nyoman Zulkarnain Zulkarnain