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All Journal Formosa Journal of Multidisciplinary Research (FJMR) Bursa : Jurnal Ekonomi dan Bisnis J-MARKS
Adhitya Bayu S
Universitas Mataram
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analisis Kinerja Keuangan Unit Usaha Pamdes Pada Bumdes Bina Sejahtera Kembang Kerang Kabupaten Lombok Timur Nurlaili Ayu Lestari; Herlina Pusparini; Adhitya Bayu S
Bursa : Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2022): Mei 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.536 KB) | DOI: 10.59086/jeb.v1i2.34

Abstract

Local Water Company – Perusahaan Air Minum Desa (PAMDes hereafter) is a unit of local business that aims to manage and distribute clean water to local communities. This study aims at examining the financial performance of PAMDes Kembang Kerang based on four different ratios; liquidity, solvability, profitability, and activity. The method used in the current study was documentation in the form of the PAMDes financial reports from 2017 to 2020. To triangulate the data, semi-structured interviews were employed with the PAMDes staff. While the data gained from documentation were described quantitatively, the interview data were analyzed qualitatively. The current study results showed that from 2017 to 2020, the liquidity ratio for the first three consecutive years was infinity (very good), 9.09% (not good). For successive solvability ratios in three years were 0 (very good), 20.58% (very good). Meanwhile, the profitability ratios in a row from 2017 to 2020 NPM were 7.01% (good enough), -19.16% (not good), 8.88% (good enough), -24.8% (not good ). Meanwhile, ROA was 84,36 (very good), -12.8% (not good), 9.85% (good), -3.89% (not good). The last is the activity ratio obtained 12.03 times (very good), 0.67 times (not good), 1.11 times (not good), and 0.16 times (not good)
Analisis Penerapan Akuntansi Lingkungan Di Rumah Sakit Umum Daerah Kota Mataram Selama Masa Pandemi COVID-19 Baiq Atma Hirdariani; Nur Fitriyah; Adhitya Bayu S
J-MARK (Jurnal Manajemen Risiko dan Keuangan) Vol 1 No 1 (2022): November
Publisher : Institut Studi Islam Sunan Doe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.855 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan akuntansi lingkungan di Rumah Sakit Umum Daerah (RSUD) Kota Mataram pada masa Pendemi Covid-19. Pendekatan yang digunakan penulis dalam penelitian ini adalah pendekatan penelitian kualitatif dengan metode deskriptif. Teknik pengumpulan data dalam penelitian ini menggunakan observasi, wawancara, dan dokumentasi kemudian mengidentifikasi biaya lingkunngan. Wawancara dilakuakan dengan Kepala Bagian Perencanaan Anggaran, Kepala Sub Bagian Keuangan dan Verifikasi, Staff Bagian Pelaporan, Kepala Bagian Kesehatan Lingkungan, Petugas Incinerator, dan Petugas Instalasi Pengolahan Air Limbah (IPAL). Observasi dilakukan dengan pengamatan langsung pada sistem pengolahan limbah baik itu limbah pada maupun limbah cair. Studi dokumentasi dilakuakan terhadap laporan keuangan dan dokumentasi perizinan operasional IPAL. Metode analisis data menggunakan pengumpulann data, reduksi data, penyajian data, menarik kesimpulan. Hasil Penelitian mendapatkan bahwa pada RSUD Kota mataram sudah mengelola limbahnya dengan baik, tetapi belum menerapkan akuntansi lingkungan. Selama ini semua biaya yang terkait dengan lingkungan atau limbahnya hanya dimasukkan kedalam biaya operasional. Dengan menerapkan akuntansi lingkungan pada RSUD Kota Mataram diharapkan dapat menjadi rujukan pada pengelolaan biaya lingkungan dan pelaporan biaya lingkungan secara spesifik dan benar, pembebanan biaya yang akurat meminimalisir biaya lingkungan.
Evaluation of The Internal Control System as Effort as an Effort for Fraud Prevention in Bumdes (Case Study of Midang Village Bumdes) Baiq Dea Nisrina Atika; Nur Fitriyah; Adhitya Bayu S
Formosa Journal of Multidisciplinary Research Vol. 2 No. 7 (2023): July, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v2i7.4146

Abstract

The purpose of this study to determine the effectiveness of the internal control of the BUMDes Maju Berkah as an effort to prevent fraud. The research is descriptive quantitative research method. Population of the research  used purposive sampling. This study uses quesionnaires as a primary dara, interviews and documentation as secondary data. The result showed effectiveness of the internal control at BUMDes Maju Berkah reaches level 2, which means BUMDes are in developing level. The meaning is BUMDEs Maju Berkah has implemented internal control but it’s not well documented and it’s implementation is highly dependent on the individual. The implication of research is to evaluate of internal control system ata BUMDes  Maju Berkah and it can be seen that internal control plays a role in anticipating or  preventing fraud.
Co-Authors Baiq Atma Hirdariani Baiq Dea Nisrina Atika Nur Fitriyah Nurlaili Ayu Lestari Pusparini, Herlina