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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL MENENGAH (Survei Pada UMKM Di Kecamatan Aikmel Lombok Timur) Yuliati, Ni Nyoman; Khotmi, Herawati
Jurnal Aplikasi Akuntansi Vol 2 No 1 (2017): JAA - Jurnal Aplikasi Akuntansi, Oktober 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (721.427 KB)

Abstract

This study aims to examine the effect of education level, business size, length of business, and the lead time of the company towards the use of accounting information on UMKM in Aikmel Sub-district of East Lombok. Therefore, this research variable consists of 4 (four) independent variables, namely education level (X1), business size (X2), business length (X3), and lead time of company (X4) and its dependent variable is the use of accounting information (Y). The population in this study is all UMKM located in District Aikmel East Lombok recorded in the Department of Cooperatives and UKM East Lombok regency. The sample was taken using simple random sampling that is random sampling. The data were obtained by spreading 55 questionnaires to 55 respondents in Aikmel sub-district of East Lombok which then given to the owner, manager or staff who have the highest rank on the UMKM which is sampled. The data were analyzed using multiple linear regression which was processed using SPSS softwere to know the influence of factors together or one by one against the use of accounting information. The results of this study indicate that the variable level of education, size of business, length of business, and lead time of the company have a significant effect on the use of accounting information partially or simultaneously.
PENERAPAN INFORMASI AKUNTANSI PADA UMKM DI KECAMATAN SEKARBELA KOTA MATARAM Awalia, Nailul; Yuliati, Ni Nyoman; Fauzi, Agus Khazin
Jurnal Aplikasi Akuntansi Vol 2 No 2 (2018): JAA - Jurnal Aplikasi Akuntansi, April 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

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Abstract

This study aims to examine the understanding of SMEs actors on accounting information and to know empirically the application of information for small and medium enterprises (MSMEs) in Sekarbela Subdistrict. This research used descriptive approach by interview and survey method. Data collection was done by distributing questionnaires to respondents. The sample of this research is food business MSMEs in Sekarbela Sub district with total of 68 UMKM. However, from 68 MSME samples only 50 samples can be processed. The data is processed by using the frequency distribution then made the average analysis and proportion. The results showed that MSMEs in Sekarbela Subdistrict have applied accounting information although in a simple form. Accounting information most widely applied is the purchase record with the number of 27 respondents or 54% and cash records 28 respondents or 56%. Then MSMEs in Sekarbela Subdistrict have used accounting information, the most widely used is the type of goods sold based on profit or profit of each type of goods with the number of 28 respondents or 56%. Furthermore, MSME also need operational information record about the number of goods sold per day with the number of 31 respondents or 62% and types of goods sold per day with the number of 31 respondents or 62%, records management information that is the production cost report with the number of 32 respondents or 64% financial information is the amount of profit each day with the number 46 respondents or 92%
Penerapan Metode Balanced Scorecard Sebagai Pengukuran Kinerja pada Kantor SAMSAT Selong Sania Al Zahra; Ni Nyoman Yuliati; Muhammad Wahyullah
CIVICUS : Pendidikan-Penelitian-Pengabdian Pendidikan Pancasila dan Kewarganegaraan Vol 9, No 2 (2021): September 2021
Publisher : Muhammadiyah University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/civicus.v9i2.7794

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui Kinerja Kantor SAMSAT Selong diukur dengan menggunakan Metode Balanced Scorecard. Jenis penelitian ini adalah penelitian deskriptif. Teknik pengambilan sampel yang digunakan adalah nonprobability sampling. Hasil penelitian diukur menggunakan value for money dengan hasil yang baik, persepektif pelanggan menunjukkan hasil yang baik berdasarkan 3 indikator, persepektif proses bisnis internal menunjukkan hasil yang sangat baik berdasarkan 7 indikator, serta persepektif pembelajaran dan pertumbuhan menunjukkan hasil yang baik. Kantor SAMSAT Selong harus lebih memperhatikan kualitas pelayanan dengan baik terhadap pelanggan dan meningkatkan kinerja terhadap pegawai.Abstract:  This study aims to determine the performance of the Selong SAMSAT Office when measured using the Balanced Scorecard Method. This type of research is descriptive research. Where customers are taxpayers, the sample is taken by using incidental sampling and the employees of the Selong SAMSAT office using saturated sampling. The results using value for money with good results, the customer perspective shows good results based on 3 indicators, the internal business process perspective shows excellent results based on 7 indicators, as well as the learning and teaching perspective. growth shows good results. The Selong SAMSAT Office should pay more attention to the quality of service to customers and improve performance of employees.
ANALISIS PENGARUH EFEKTIVITAS DAN KONTRIBUSI PENERAPAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK DI PULAU LOMBOK Suardana, I Made; Yuliati, Ni Nyoman; Randy, Randy
Valid Jurnal Ilmiah Vol 15 No 1 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This study aims to examine the effect of the effectiveness and contribution of the implementation of government regulation number 46 year 2013 on tax revenue in the tax service office on the Lombok island. Penelitian using a quantitative approach, where the subject of research focused on the tax office on the Lombok island. Data analysis in this research use multiple regression.The resulting model and significance test found that the level of effectiveness and contribution rate of application of Government Regulation no. 46 year 2013 partially and simultaneously have a significant influence on tax revenue in three tax offices on the Lombok island.
ANALISIS RASIO ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA KOPERASI KARYAWAN ANGKASA PURA 1 “SELAPARANG” BANDARA INTERNASIONAL ZAINUDIN ABDUL MAJID Lalu Jamhuri Hidayat; I Nengah Arsana; Ni Nyoman Yuliati
Jurnal Aplikasi Akuntansi Vol 4 No 2 (2020): Jurnal Aplikasi Akuntansi, April 2020
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.613 KB) | DOI: 10.29303/jaa.v4i2.79

Abstract

This research aim to to know cash flow statement performance and growth of KokapuraSelaparang pursuant to year cash flow statement 2014-2018. this descriptive Research type with quantitative approach. Technique data collecting the used Technique interview and documentation. Research object in the form of balance data, loss and profit report, cash flow statement and allocation of division of Net income and also common picture of co-operation in year 2014-2018. Technique analyse data the used [is] cash flow ratio analysis which consist of Cash Flow Operation ratio ( AKO), Coverage Fund Flow ratio ( CAD), Coverage Cash ratio to Flower ( CKB), Coverage Cash ratio to Current Liabilities ( CKHL), Capital Expenditure ratio ( PM), Total Liabilities ratio ( TH), Free Clean Cash Flow ratio ( AKBB) and ratio Sufficiency of Cash Flow ( KAK). Monetary performance of KokapuraSelaparang in year 2014-2018 assessed from cash flow statement ratio expressed is good enough, its performance [in] telling good enough because from eight calculation of cash flow ratio above expressing that 3ratio fulfill standard 1, and only 4 ratio which [is] menu [do] not standard 1. Ratio which [do] not fulfill standard namely Cash Flow Operation ratio ( AKO), Coverage Cash to Current Liabilities ( CKHL) and Total Liabilities ( TH) and Sufficiency Of Cash Flow ( KAK). And ratio which have fulfilled standard namely Coverage Fund Flow ( CAD), Coverage Cash to Flower ( CKB), Capital Expenditure ( PM), and Free Clean Cash Flow ( AKBB. In this case Co-Operation unable to pay [for] ability of fluent obligation and and also indigent provide cash to fulfill its obligation. KokapuraSelaparanghave to can improve cash flow of activit operate for [so that/ to be] obligation short-range fufilled, maximizing and managing cash flow of got financing of member [so that/ to be] self-supporting.
PENGARUH KARAKTERISTIK INTERNAL PERUSAHAAN DENGAN STIMULAN KEBIJAKAN PEMERINTAH TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA PERUSAHAAN KECIL DI KOTA MATARAM Ni Nyoman Yuliati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 7 No 2 (2015): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

This study aims to examine the influence of internal factors (such as, owners’ commitment,training, employees’ competence and teamwork) and government policies, functioning as themoderate variable, on the utilization of accounting information.This study employed a quantitative approach, in which the subject of the research study wasfocused on small manufacturing businesses. Initially the researcher wanted to use all of the subjectsto be the respondents of the study. However, out of the total 48 small business people contacted,only 42 people completed and returned the questionnaires. The collected data was then analyzedusing Moderating Regression Analysis (RMA).The resulting model and the test of significance found that the internal factors significantlyinfluencing the use of accounting information in small businesses were owners’, their levels ofeducation, training, and employees’ competence. The external factors, i.e. government policies,which served as a moderate variable in this study, were negligible because these factors proved tobecome insignificant stimulants that influenced the internal factors in the utilization of accountinginformation.
Risiko Usaha dan Rentabilitas pada BPR Konvensional di Nusa Tenggara Barat Ni Nyoman Yuliati; I Nengah Arsana; I Made Suardana
Valid: Jurnal Ilmiah Vol 18 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The purpose of this study was to determine the effect of business risk variables consisting of credit risk, liquidity risk and assets risk on profitability which is proxied by income to total assets on Conventional Rural Banking in Nusa Tenggara Barat (NTB). The population in this study were all conventional rural bank in NTB, totalling 29 banks. The sample was determined by using saturated sampling method so that the entire population of 29 banks was used as the sample. The results of this study indicate that credit risk has a negative relationship and has no significant effect on profitability, liquidity risk has a negative relationship and has a significant effect on profitability and assets risk has a positive relationship and has a significant effect on profitability
PENGARUH KEBUTUHAN PRIBADI, TESTIMONI DAN SELEBGRAM TERHADAP MINAT PEMBELIAN ONLINE SHOP MELALUI MEDIA SOSIAL INSTAGRAM (STUDI KASUS PADA SISWA SMAN 1 KAYANGAN KABUPATEN LOMBOK UTARA) Zara Cahamora Utami; I Made Suardana; Erviva Fariantin; Ni Nyoman Yuliati
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 4 No. 2 (2021): Jurnal Akuntansi dan Keuangan Syariah : Aliansi
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (769.885 KB) | DOI: 10.54712/aliansi.v4i2.217

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kebutuhan pribadi,Brand Image testimony dan selebgram terhadap minat pembelian online shop melalui media sosial instagram dan untuk mengetahui variabel yang memiliki pengaruh paling dominan terhadap minat pembelian online shop melalui media sosial instagram pada siswa SMAN 1 Kayangan Kabupaten Lombok Utara. Metode penelitian yang digunakan dalam peneltian ini yaitu metode deskriptif dan kuantitatif. Teknik analisis data menggunakan Analisis Regresi Linier Berganda, dengan data penyebaran kuesioner sebanyak 76 responden yang ditujukan kepada siswa SMAN 1 Kayangan. Hasil penelitian Variabel kebutuhan pribadi, testimoni dan selebgram secara parsial berpengaruh positif dan signifikan terhadap minat pembelian online shop melalui media sosial instagram (siswa SMAN 1 Kayangan), hal ini ditunjukkan oleh hasil uji t hitung yang lebih besar dibandingkan dengan t tabel (1,931, 2,027 dan 3,317 >1,66629) dan nilai signifikansinya< 0,05 .Variabel yang paling dominan berpengaruh terhadap minat pembelian online shop melalui media sosial instagram (siswa SMAN 1 Kayangan) dapat diketahui dengan membandingkan nilai koefisien beta masing-masing dari setiap variabel bebas. Maka variabel bebas yang memiliki nilai koefisien beta terbesar daripada variabel bebas lainnya adalah variabel selebgram dengan beta sebesar 0,448..
LITERASI PAJAK, KUALITAS PELAYANAN, SANKSI PERPAJAKAN DAN KEPATUHAN WAJIB PAJAK UMKM Ni Nyoman Yuliati; Agus Khazin Fauzi
Akutansi Bisnis & Manajemen ( ABM ) Vol 27 No 2 (2020): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.717 KB) | DOI: 10.35606/jabm.v27i2.668

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi pajak, kualitas pelayanan, dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM. Jenis penelitian yang digunakan dalam penelitian ini adalah asosiatif. Data yang digunakan berupa data primer dengan teknik kuesioner. Populasi penelitian ini adalah wajib pajak UMKM di sektor perdagangan yang terdaftar di KPP Pratama Praya. Sampel diambil dengan menggunakan non probability sampling yaitu sampling insidental. Jumlah kuesioner yang bisa dianalisis sebanyak 40 kuesioner. Teknik Analisis data dalam penelitian ini menggunakan analisis deskriptif dan regresi berganda. Hasil penelitian ini menunjukan bahwa literasi pajak dan kualitas pelayanan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak UMKM, sedangkan sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak UMKM
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL MENENGAH (Survei Pada UMKM Di Kecamatan Aikmel Lombok Timur) Ni Nyoman Yuliati; Herawati Khotmi
Jurnal Aplikasi Akuntansi Vol 2 No 1 (2017): Jurnal Aplikasi Akuntansi, Oktober 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (721.427 KB) | DOI: 10.29303/jaa.v2i1.14

Abstract

This study aims to examine the effect of education level, business size, length of business, and the lead time of the company towards the use of accounting information on UMKM in Aikmel Sub-district of East Lombok. Therefore, this research variable consists of 4 (four) independent variables, namely education level (X1), business size (X2), business length (X3), and lead time of company (X4) and its dependent variable is the use of accounting information (Y). The population in this study is all UMKM located in District Aikmel East Lombok recorded in the Department of Cooperatives and UKM East Lombok regency. The sample was taken using simple random sampling that is random sampling. The data were obtained by spreading 55 questionnaires to 55 respondents in Aikmel sub-district of East Lombok which then given to the owner, manager or staff who have the highest rank on the UMKM which is sampled. The data were analyzed using multiple linear regression which was processed using SPSS softwere to know the influence of factors together or one by one against the use of accounting information. The results of this study indicate that the variable level of education, size of business, length of business, and lead time of the company have a significant effect on the use of accounting information partially or simultaneously.