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All Journal JURNAL ECONOMIA Valid Jurnal Ilmiah Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Alamsyah Alamsyah
Universitas Mataram
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI OPTIMALISASI PEMANFAATAN ASET TETAP PADA PEMERINTAH KOTA MATARAM Siti Rahimah Nurdiana; Lilik Handajani; Alamsyah Alamsyah
Valid: Jurnal Ilmiah Vol 13 No 1 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The purpose of this study was to examine and provide empirical evidence about the Effect of asset inventory, legal audit of assets, asset valuation and monitoring and control of assets to optimize the utilization of fixed assets belonging to the City of Mataram. Sampling using purposive sampling method, with the respondent amounted to 73 people, namely the administrator of goods and the echelon IV in each SKPD in Mataram. This study uses multiple regression data analysis tools.The results showed empirical evidence that the asset inventory, monitoring and control of assets has positive influence on optimizing the utilization of fixed assets of the City of Mataram. However, legal audit of assets and asset valuation does not affect the optimization of asset utilization. The study's findings indicate that the better the inventory as well as the supervision and control of the asset, then the more optimal utilization of fixed assets, other indications explained that the City of Mataram is still yet maximum in conducting legal audit of assets and the valuation of assets due to constrained problems of legality. The implications of this study lead to the need for accountability in the management of government-owned assets in order to improve the optimization of the utilization of fixed assets owned by the Government. Thus assets owned area can be more efficiently and provide potential revenue for the government, further the need for enforcement efforts to maintain the security of assets and ownership of assets owned
DETERMINAN PERJANJIAN UTANG BERBASIS AKUNTANSI (ACCOUNTING - BASED COVENANT) PADA OBLIGASI YANG DITERBITKAN OLEH PERUSAHAAN YANG TERDAFTAR INDEKS KOMPAS 100 Nurabiah Nurabiah; Herlina Pusparini; Alamsyah Alamsyah; Nur Fitriyah; Isnawati Isnawati
Valid: Jurnal Ilmiah Vol 15 No 1 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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The objective of this study is to examine the influence of maturity, collateral, firm size, profitability, leverage, spread, firm reputation, and bond quality toward the accounting-based convenant. The sample of this study was index kompas 100 during the period of 2014- 2016, so that sample total is 114. This research was conducted based on documentation, while data is acquired through the Indonesian Capital Market Directory (ICMD) and Indonesia Stock Exchange (IDX) Fact. Data were analyzed based on multiple linear regression, and t-test using the e-views. The results of the analysis in this study indicate that the collateral spread,firm reputation and bond quality, have significant influence on the accounting-based convenant while maturity, firm size profitability, and leverage does not
Settlement Analysis of Follow-up Results of the Examination of the Auditor West Sumbawa District Inspectorates Agus Harinurhady; Ahmad Rifa'i; Alamsyah Alamsyah
Jurnal Economia Vol 13, No 1: April 2017
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (746.812 KB) | DOI: 10.21831/economia.v13i1.13520

Abstract

Abstract: Settlement Analysis of Follow-up Results of the Examination of the Auditor West Sumbawa District Inspectorates. This research examined from the perspective of an auditee using a qualitative approach, case study method, and technique of thematic analysis. The phenomenon of this research report is based on the results of monitoring yearly by the monitoring unit of the Inspectorate of Western Sumbawa district that shows the existence of the fact that the completion of follow-up there still are in the process and not to be follow up. The study results found a lack of communication on the work unit management level of West Sumbawa Regency and still lack the human resources (HR) are competent, so the completion of follow-up has not reached its full potential as evidenced by the completion status still has not been and/or not acted upon. For the future so that the head/leader of the work unit, which has a commitment to the quest of completion can seek better communication and involving all the components in the organization by forming a pattern of relationship tasks. Keywords: auditing, examination, follow-up, monitoring, supervision.Abstrak: Analisis Penyelesaian Tindak Lanjut Hasil Pemeriksaan Auditor Inspektorat Kabupaten Sumbawa Barat.  Penelitian ini dikaji dari perspektif auditi dengan menggunakan pendekatan kualitatif, metode studi kasus dan teknik analisis tematik. Fenomena penelitian ini berdasarkan pada laporan hasil pemantauan tahunan oleh unit pemantauan Inspektorat Kabupaten Sumbawa Barat yang menunjukkan adanya fakta bahwa penyelesaian tindak lanjut masih ada yang berstatus dalam proses dan belum ditindaklanjuti. Hasil penelitian menemukan kurangnya komunikasi pada tingkatan manajemen SKPD Kabupaten Sumbawa Barat dan masih kurangnya Sumber Daya Manusia (SDM) yang kompeten, sehingga penyelesaian tindak lanjut belum tercapai secara maksimal yang dibuktikan dengan masih adanya status penyelesaian yang belum dan/atau tidak ditindaklanjuti. Untuk ke depannya agar kepala/pimpinan SKPD yang secara umum memiliki komitmen dalam upaya penyelesaian dapat mengupayakan komunikasi yang lebih baik dan melibatkan semua komponen dalam organisasi dengan membentuk pola hubungan tugas. Kata Kunci: audit, pemeriksaan, pengawasan, pemantauan, tindak lanjut.
Analisis Pengaruh Literasi Keuangan, Tingkat Pendidikan Dan Gender Terhadap Kinerja Usaha Mikro Kecil Menengah (UMKM) Sektor Ekonomi Kreatif Di Kabupaten Lombok Utara Kinanti Risang Ayu; Siti Aisyah Hidayati; Alamsyah Alamsyah
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 1 (2024): Januari : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i1.1500

Abstract

This study aims to determine the influence of Financial Literacy, Education Level, and Gender on the Performance of Micro, Small and Medium Enterprises (MSMEs) in the creative economy sector in North Lombok Regency. The population of this study used in this study is all MSME actors in the Creative Economy Sector in North Lombok Regency. The data collection method uses the survey sample method. The data collection technique uses an interview technique, which is where several questions are on the questionnaire. In addition, this study used a sample of 349 respondents with a sampling method, namely purposive sampling. This type of research is causal associative research with quantitative techniques. This research data processing uses smartPLS 3. The results of this study show that financial literacy (X1) has a significant positive effect on the performance of MSMEs (Y) in North Lombok Regency. The level of education (X2) has a significant positive effect on the performance of MSMEs (Y) in North Lombok Regency. Gender (X3) does not affect the performance of MSMEs (Y) in North Lombok Regency.
Co-Authors Agus Harinurhady Ahmad Rifa'i Herlina Pusparini Isnawati, Isnawati Kinanti Risang Ayu Lilik Handajani Nur Fitriyah Nurabiah, N Siti Aisyah Hidayati Siti Rahimah Nurdiana