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All Journal E-Jurnal Akuntansi Universitas Udayana Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis TIJAB (The International Journal of Applied Business) Jurnal Pengabdian Magister Pendidikan IPA IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ilmiah Akuntansi Peradaban ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Formosa Journal of Multidisciplinary Research (FJMR) Balance : Jurnal Akuntansi dan Manajemen Socio-Economic and Humanistic Aspects for Township and Industry Jurnal Abdimas Independen
Ayudia Sokarina
Universitas Mataram
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Balance : Jurnal Akuntansi dan Manajemen

 1 
Peran Bumdes Maria Maju Untuk Mewujudkan Kemandirian Ekonomi (Studi Kasus Desa Maria Kecamatan Wawo Kabupaten Bima) Siti Hawa; Ayudia Sokarina; Adhitya Bayu Suryantara
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v1i2.123

Abstract

The purpose of this study was to determine the role of BUMDes Maria Maju to realize economic independence in Maria Village, Wawo District, Bima Regency. The research method used is a qualitative method with descriptive analysis. Data collection techniques used are interviews, observation, and documentation. The results of this study indicate that the role of BUMDes in supporting village economic independence consists of: BUMDes service aspects which have implications for village economic independence, accountability aspects have implications for increasing village original income, aspects of improving living standards have implications for rural economic growth and equity, and regulatory compliance aspects. legislation has implications for the ability to manage village potentia
Kinerja Sektor Publik Pada Masa Pandemi Covid-19 Berdasarkan Teori Isomorfisma Institusional Sukma Dewi; Ayudia Sokarina; Yusli Mariadi Mariadi
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v1i2.135

Abstract

This study aims to analyze the performance of the Mataram City Personnel and Human Resources Development Agency (BKPSDM) during the COVID-19 pandemic based on the theory of institutional isomorphism. This research is included in the type of qualitative research. The method of data collection is done by using documentation techniques that are equipped with interviews. Data analysis was carried out in two stages, firstly analyzing performance based on the balanced scorecard, secondly elaborating with institutional isomorphism theory. The results of this study indicate that the performance of the Mataram City BKPSDM based on the balanced scorecard measurement is good as the reality that the Mataram City BKPSDM has provided adequate services so that customers feel satisfied. Even the Mataram City BKPSDM routinely provides education and training every year as an effort to improve the professionalism of human resources. Although the reality is different, it is shown by the inadequate facilities and infrastructure of the Mataram City BKPSDM and the percentage of budget realization achieving the criteria of being less efficient. On the other hand, the performance of the Mataram City BKPSDM is not good from the point of view of the institutional isomorphism theory. This is indicated by the dependence of the Mataram City BKPSDM on local and central governments, both in the form of resources, finances, and the reward system, so that there is no other choice but to comply with the rules and demands in order to continue to get the distribution of funds through the budget allocation process from the central government and the government. in order to receive the award
Co-Authors Akram Ali Fikri Alma Fadilah Arifin, Rosyid Baiq Aprilia Dita Suwandi Dina Amalya Putri Dwi Putra Buana Sakti Endar Pituringsih Isnawati, Isnawati Lalu Hamdani Husnan Lenap, Indria Puspitasari Lilik Handajani Mariam Ulayya Mazni Abdullah Muhammad Helmi Falah Ni Putu Yoni Widiasih Nurabiah Saipul Arni Muhsyaf Siti Hawa Sonia Nuryati Sukma Dewi Suryantara, Adhitya Bayu Thatok Asmony Vinny Syifa Denada Yusli Mariadi Mariadi