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All Journal Jurnal Akuntansi dan Ekonomika Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Assoeltan: Indonesian Journal of Community Research and Engagement Kredibel: Jurnal Ilmiah Manajemen
I Made Murjana
Sekolah Tinggi Ilmu Ekonomi AMM
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Spiritualitas Dalam Akuntansi Sang Pembebas Dari Kuasa Kapitalisme Ida Ayu Nursanty; Endang Kartini; I Made Murjana
Akuntansi & Ekonomika Vol 11 No 1 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i1.2549

Abstract

The objectives of the research are to criticize the modern accounting is entrenched under the auspices of capitalism, especially accounting in Indonesia, and to an alternative idea for a better one. Is done as there as a strength that accounting for capitalism has reached a deadlock in answering current problems. Conventional accounting as a product of the modern era which has the spirit of capitalism is always oriented towards maximizing profit and rationality of recording. The impact of this understanding makes accounting a means of legitimating certain parties to seek maximum profit, without paying attention to other artificial interests. Through a rasionalis spiritualist approach, the research suggests the internalization of "spirituality" which refers to Islamic spirituality. Under the internalization of Islamic spirituality, accounting can be separated from the domination of capitalism.
PENGARUH PENGGUNAAN INFORMASI AKUNTANSI, MODAL USAHA, LAMA USAHA, DAN LOKASI USAHA TERHADAP KEBERHASILAN USAHA MIKRO KECAMATAN PRINGGABAYAKABUPATEN LOMBOK TIMUR I Made Suardana Suardana; Fitriah; I Made Murjana
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 3 No. 2 (2020): Jurnal Akuntansi dan Keuangan Syariah : Aliansi
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (441.566 KB) | DOI: 10.54712/aliansi.v3i2.178

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Penggunaan Informasi Akuntansi, Modal Usaha, Lama Usaha, dan Lokasi Usaha terhadap Keberhasilan Usaha Mikro di Kecamatan Pringgabaya Kabupaten Lombok Timur. Sehingga variabel penelitian ini terdiri dari 4 variabel independen yaitu Penggunaan Informasi Akuntansi (X1), Modal Usaha (X2), Lama Usaha (X3), dan Lokasi Usaha (X4) dan variabel dependen yaitu Keberhasilan Usaha (Y). Populasi dalam penelitian ini adalah seluruh pelaku usaha mikro yang ada di Kecamatan Pringgabaya Kabupaten Lombok Timur sebanyak 150 usaha mikro. Tekhnik pengambilan sampel menggunkan Simple Random Sampling, sehingga diperoleh jumlah sampel sebanyak 60 orang. Tekhnik pengumpulan data menggunakan observasi, wawancara dan kuesioner. Tekhnik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda dan uji hipotesis menggunakan t-statistik untuk menguji koefisien regresi parsial serta f-statistik untuk menguji kelayakan model penelitian dengan level of significance 0,5/5%. Selain itu dilakukan pula uji asumsi klasik yang meliputi uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Hasil analisis menunjukkan bahwa variabel penggunaan informasi akuntansi dan lama usaha tidak memiliki pengaruh signifikan terhadap keberhasilan usaha, sedangkan variabel modal usaha dan lokasi usaha memiliki pengaruh signifikan terhadap keberhasilan usaha.
Pengaruh Media Sosial, E-Commerce, dan Website terhadap Kinerja UMKM pada UMKM Tenun di Lombok Tengah: - Rusdi Rusdi; Armiani Armiani; I Made Murjana
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 1 No. 4 (2023): Januari 2023
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.255 KB) | DOI: 10.57141/kompeten.v1i4.24

Abstract

Penggunaan teknologi digital seperti Media sosial, E-Commerce dan Website dapat berpengaruh pada kinerja UMKM. Penelitian ini bertujuan untuk mengetahui pengaruh media sosial, e-commerce dan website terhadap kinerja UMKM pada UMKM tenun di Lombok Tengah. Penelitian ini merupakan penelitian asosiatif dengan pendekatan kuantitatif. Penelitian ini terdiri dari tiga variabel independen yaitu Media Sosial (X1), E-Commerce (X2) dan Website (X3) serta satu variabel dependen yaitu Kinerja UMKM (Y). Populasi dalam penelitian ini adalah Pelaku UMKM Tenun di Lombok Tengah. Sampel diambil dengan menggunakan metode purposive sampling dengan kriteria pelaku UMKM merupakan pengrajin dan penjual Tenun sehingga diperoleh sampel sebanyak 40 UMKM. Data diperoleh dengan menyebarkan 40 kuesioner kepada pelaku UMKM Tenun. Kuesioner yang kembali dan bisa digunakan sebanyak 40 kuesioner. Data dianalisis menggunakan SPSS 22 dengan uji asumsi klasik dan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa media sosial, e-commerce dan website tidak berpengaruh signifikan terhadap kinerja UMKM. Hasil penelitian ini juga menunjukkan bahwa variabel independen (media sosial, e-commerce dan website) mampu mempengaruhi variabel dependen (kineja UMKM) sebesar 18,9% sedangkan sisanya sebesar 81,9% kinerja UMKM dipengaruhi variabel-variabel lain di luar model regresi yang digunakan dalam penelitian ini. Katakunci: Media Sosial, E-Commerce, Website, dan Kinerja UMKM.
PENGARUH PENGGUNAAN INFORMASI AKUNTANSI, MODAL USAHA, LAMA USAHA, DAN LOKASI USAHA TERHADAP KEBERHASILAN USAHA MIKRO KECAMATAN PRINGGABAYAKABUPATEN LOMBOK TIMUR I Made Suardana Suardana; Fitriah; I Made Murjana
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 3 No. 2 (2020): Jurnal Akuntansi dan Keuangan Syariah : Aliansi
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v3i2.178

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Penggunaan Informasi Akuntansi, Modal Usaha, Lama Usaha, dan Lokasi Usaha terhadap Keberhasilan Usaha Mikro di Kecamatan Pringgabaya Kabupaten Lombok Timur. Sehingga variabel penelitian ini terdiri dari 4 variabel independen yaitu Penggunaan Informasi Akuntansi (X1), Modal Usaha (X2), Lama Usaha (X3), dan Lokasi Usaha (X4) dan variabel dependen yaitu Keberhasilan Usaha (Y). Populasi dalam penelitian ini adalah seluruh pelaku usaha mikro yang ada di Kecamatan Pringgabaya Kabupaten Lombok Timur sebanyak 150 usaha mikro. Tekhnik pengambilan sampel menggunkan Simple Random Sampling, sehingga diperoleh jumlah sampel sebanyak 60 orang. Tekhnik pengumpulan data menggunakan observasi, wawancara dan kuesioner. Tekhnik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda dan uji hipotesis menggunakan t-statistik untuk menguji koefisien regresi parsial serta f-statistik untuk menguji kelayakan model penelitian dengan level of significance 0,5/5%. Selain itu dilakukan pula uji asumsi klasik yang meliputi uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Hasil analisis menunjukkan bahwa variabel penggunaan informasi akuntansi dan lama usaha tidak memiliki pengaruh signifikan terhadap keberhasilan usaha, sedangkan variabel modal usaha dan lokasi usaha memiliki pengaruh signifikan terhadap keberhasilan usaha.
Pelatihan Pengelolaan Sampah Rumah Tangga yang Bernilai Ekonomi di Desa Gelogor Lombok Barat Herawati Khotmi; Fachrozi; Zulkarnaen; Yusi Faizathul Octavia; I Made Murjana
Assoeltan: Indonesian Journal of Community Research and Engagement Vol. 1 No. 4 (2023): Indonesian Journal of Community Research and Engagement
Publisher : Edujavare Publishing

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

Abstract

There are many types of waste, including organic or household waste, plastic waste, and paper waste. Sometimes, even rarely among us, we can manage waste that has economic value. Analysis of the problem situation faced by Gelogor Village, namely that there is no orderly sorting of organic, paper, and plastic waste, they do not understand waste management procedures, the products made still need to have a brand, and difficulties in marketing the products. The aim of this service is to provide training related to waste management that can have economic value in Gelogor Village. The Participatory Action Research (PAR) method was implemented and implemented in three stages: planning, implementation, assessment, and monitoring. The method used is to conduct a field survey first, followed by coordinating the implementation of the service, distributing invitations to the community, preparing a schedule of service activities, and the core activity, namely conducting training. The results of this service research are that Gelogor residents are very enthusiastic about waste management, this can be seen from the various questions asked by the Gelogor Village community. There is great hope for the role of village officials to provide support related to waste management, such as the trash basket in each local resident's house consisting of three trash cans.
Pengaruh ROE, ROA, Dan Price Book To Value Terhadap Harga Saham Perusahaan Manufatur Di BEI Miranti Rumaisa; I Made Murjana; Baiq Desthania Prathama
Kredibel: Jurnal Ilmiah Manajemen Vol. 1 No. 2 (2023): Vol. 1, No. 2, Oktober 2023
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to analyze the effect of Return On Equity (ROE), Return On Assets (ROA), and Price Book To Value (PBV) partially and simultaneously on stock prices and the most dominant influence is Return On Equity (ROE), Return On Assets (ROA), and Price Book To Value (PBV) for stock prices in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for 2018-2021. The population in this study amounted to 26 companies with a sampling technique using purposive sampling so that the number of samples was 15 companies. The analytical method used is multiple linear regression analysis. The results of the multiple linear regression analysis are Y = 7,771 + 3,697 X1 - 11,841 X2 + 0,120 X3. The results showed that partially the ROE variable had a non-significant positive effect on stock prices, ROA had a significant negative effect on stock prices, and PBV had a significant positive effect on stock prices. Simultaneously the variables ROE, ROA, and PBV also affect stock prices. The most dominant variable is indicated by the PBV variable.
Analisis Efektivitas dan Efisiensi Pelaksanaan Anggaran Belanja Pada BAPPEDA dan LITBANG Kabupaten Dompu Dinda Arista Kholifaturrahmah; I Made Murjana; I Nengah Arsana
Kredibel: Jurnal Ilmiah Manajemen Vol. 1 No. 3 (2023): Vol. 1 No. 3 Desember 2023
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to determine and analyze the level of effectiveness and efficiency of the budget in the 2018-2022 Bappeda & Litbang in Dompu Regency. Data collection techniques used in this study are documentation and interviews. The analytical method used in this study is descriptive quantitative analysis and data analysis using the method of measuring effectiveness and efficiency. The research results show that the effectiveness level of budget implementation at Bappeda & Research and Development of Dompu Regency in 2018-2022 is categorized as effective with an average ratio of effectiveness levels over the last five years of 94.48%. Meanwhile, the overall level of efficiency of the expenditure budget at Bappeda & Research and Development of Dompu Regency in 2018-2022 is categorized as efficient with an average ratio of efficiency level over the last five years of 65.3%.
PENGARUH BUDAYA ORGANISASI, KOMITMEN PROFESI, DAN PERILAKU INOVATIF TERHADAP KEPUASAN KERJA GURU Trie Utamy; I Made Murjana; Khaerul Hadi
Kredibel: Jurnal Ilmiah Manajemen Vol. 2 No. 1 (2024): Vol. 2 No. 1 Februari 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to examine the effect of organizational culture, professional commitment and innovative behavior on teacher job satisfaction at SMPN 7 Pujut in 2023. This research consists of 3 independent variables namely organizational culture (X1), professional commitment (X2) and innovative behavior (X3). and the dependent variable, namely job satisfaction (Y). The population in this study was 34 and the sample in this study was 34 respondents at SMPN 7 Pujut. Data was obtained by distributing 34 questionnaires and 36 statement items. Data were analyzed using SPSS 16.0. The results of this study indicate that organizational culture, professional commitment and innovative behavior have a significant effect partially, and simultaneously organizational culture, professional commitment and innovative behavior have a significant effect. The most dominant influencing variable is organizational culture with a regression value of 0.760.
Analisis Efektivitas Dan Efisiensi Pelaksanaan Anggaran Belanja Pada BAPPEDA Dan LITBANG Kabupaten Dompu Dinda Arista Kholifaturrahmah; I Made Murjana; I Nengah Arsana
Kredibel: Jurnal Ilmiah Manajemen Vol. 2 No. 1 (2024): Vol. 2 No. 1 Februari 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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

Abstract

This study aims to determine and analyze the level of effectiveness and efficiency of the budget in the 2018-2022 Bappeda & Litbang in Dompu Regency. Data collection techniques used in this study are documentation and interviews. The analytical method used in this study is descriptive quantitative analysis and data analysis using the method of measuring effectiveness and efficiency. The research results show that the effectiveness level of budget implementation at Bappeda & Research and Development of Dompu Regency in 2018-2022 is categorized as effective with an average ratio of effectiveness levels over the last five years of 94.48%. Meanwhile, the overall level of efficiency of the expenditure budget at Bappeda & Research and Development of Dompu Regency in 2018-2022 is categorized as efficient with an average ratio of efficiency level over the last five years of 65.3%.
Pengaruh Harga, Inovasi Produk Dan Citra Merek Terhadap Keputusan Pembelian Pada Distro Wildtime Kota Mataram Fandi Maulana; I Made Murjana; Surahman Hidayat
Kredibel: Jurnal Ilmiah Manajemen Vol. 2 No. 2 (2024): Vol. 2, No. 2, April 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study explores the influence of price, product innovation, and brand image on purchasing decisions in Wild Time Distro, Mataram. The results show that individually, price (0.248), product innovation (0.155), and brand image (0.386) have a positive and significant impact on purchasing decisions. Simultaneously, all three variables have a significant impact with a total magnitude of 108.505. Consequently, it is recommended that Wild Time enhances product innovation, strengthens brand image, and sets attractive prices to improve purchasing decisions. This study supports previous findings and suggests that future research consider additional variables such as product quality, location, promotion, and quality control in a broader context.
Co-Authors Alma Damayani Armiani Armiani Dinda Arista Kholifaturrahmah Endang Kartini FACHROZI. F Fandi Maulana Fitriah I Made Suardana I Nengah Arsana Ida Ayu Nursanty Khaerul Hadi Khotmi, Herawati Miranti Rumaisa Rusdi Rusdi Surahman Hidayat Syaiful Amri Trie Utamy Yusi Faizathul Octavia Zulkarnaen