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Valid Jurnal Ilmiah
Published by Sekolah Tinggi Ilmu Ekonomi AMM
ISSN : 18295037     EISSN : 26214954     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
VALID addresses the broad area of management science, accounting, and business. We welcome quantitative and qualitative studies with high-quality, rigorous methods, and strong impact on the field. Topics covered include, but not strictly limited to: Business and management strategy Marketing management Operations management Finance and investment Accounting Entrepreneurship Organisational behavior and people management Corporate social responsibility.
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Articles 237 Documents
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IMPLEMENTASI PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 TENTANG STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL Abdurrahim, Abdurrahim; Hidayati, Dwi Nur; Budiarto, Budiarto
Valid Jurnal Ilmiah Vol 16 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This study is intended to determine the factors that influence the success of local governments in the implementation of PP 71/2010 on Accrual Based Government Accounting Standard. This quantitative research employs the regression method to analyse the regulations, human resources, commitment, other supporting elements and training which seem to influence the accomplishment of local governments in the implementation of PP 71/2010 on Accrual Based Government Accounting Standard. The population of the study is the regional finance management personnel in 32 Government Work Units (SKPD) within the district government of West Lombok comprising of head of SKPD and/or the finance administration officer (PPK), treasurer, and the planning staff. Sample is selected through the purposive sampling technique in which 96 respondents are given questionnaires. Only 71 respondents return the questionnaires. Likert scale is used for the data measurement. The result of the study shows that regulation, human resources, commitment, other supporting, and training elements partially and simultaneously have positive effect to the accomplishment of local governments in the implementation of PP 71/2010 on Accrual Based Government Accounting Standard.
ANALISIS PENERAPAN ACTIVITY BASED COSTING (ABC) DALAM RANGKA PENENTUAN BEBAN POKOK PRODUKSI PADA RAMAYANA BAKERY Putri, Anisa Karunia; Istiarto, Istiarto; Suarta, I Made
Valid Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This research is a qualitative descriptive research at Ramayana Bakery. This research has three main objectives. First, it aims to know the calculation of the cost of goods manufactured with the traditional system is used by the company. Second,  to know the calculation of cost of goods manufactured with activity based costing method. Third, to know comparison the calculation of cost of goods manufactured by using traditional system and activity based costing method at company. Data collection methods used in this research are interviews, documentation and observation. Objects in this research are costs incurred in baking bread at Ramayana Bakery such as raw material cost, direct labor cost, and factory overhead cost. Cost of goods manufactured with traditional system for roti sisir Rp 2.298,67, roti moka Rp 2.200,29, roti bluder Rp 631,65, roti tawar Rp 4.637,40, roti creamball Rp 2.188,10, roti isian coklat Rp 1.106,94 dan roti isian strawberry Rp 1.106,94. Cost of goods manufactured by activity based costing method for roti sisir Rp 2.062,67, roti moka Rp 2.098,96, roti bluder Rp 700,86, roti tawar Rp 4.283,03, roti creamball Rp 2.065,77, roti isian coklat Rp 1.176,25 and roti isian strawberry Rp 1.176,25 . There is a difference in the results of the calculation of the cost of goods manufactured between traditional systems and activity based costing. This is due to the activity that is chosen as a cost driver in the traditional system is much more used for roti sisir, roti moka, roti tawar, and roti creamball than to roti bluder, roti isian coklat and roti isian strawberry. Roti bluder, roti isian coklat and roti isian strawberry use other activities more dominantly and the activity is not used as a basis in traditional systems. In the end, the cost of goods manufactured for roti sisir, roti moka, roti tawar, and roti creamball become overcost and roti bluder, roti isian coklat and roti isian strawberry also becomes undercost.
PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK DI INDONESIA Saputra, Made Dana; Susanti, Jeni; Istiarto, Istiarto
Valid Jurnal Ilmiah Vol 16 No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This study aims to determine the effect of profitability of Family and Corporate Governance to tax avoidance in companies listed on the Indonesia Stock Exchange 2012-2016. The elements of corporate governance contain the proportion of the board of commissioners, and the committee audit, while profitability contains return on assets and family ownership. The sample of this research is property company, real estate, and building construction which listed in Indonesia Stock Exchange year 2012-2014. The sample that is built is not experiencing losses and selected by purposive sampling. Data analysis used multiple regression to test the hypothesis. The results show that Profitability, Family Ownership and Corporate Governance significantly influence tax avoidance
PENGARUH FAKTOR MOTIVASI DAN FAKTOR KOMITMEN ORGANISASI TERHADAP KINERJA UNIT PENGELOLA KEUANGAN (UPK) PADA PROGRAM PNPM MANDIRI PERKOTAAN DI KABUPATEN LOMBOK TENGAH TAHUN 2016 Fathurrahman, Fathurrahman
Valid Jurnal Ilmiah Vol 14 No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This study aims to determine the effect of organizational commitment and  motivation on the performance of Board Members of the Community Self-Reliance (BKM) on PNPM Mandiri program in the city of Mataram. This study was a quantitative research with the formulation of the problem is associative, that is a question of research that is to question the relationship between two or more variables. This study can be regarded as causal research, which is to look at the relationship of several variables is uncertain. Analysis of data using linear regression analysis.Population  in this study is 556 people and the sample used is 85 persons. The results of this study indicate that organizational commitment and motivation had positive effect on the performance of limbs community self-reliance in the program of PNPM Mandiri in the city of Mataram
MANAJEMEN SUMBER DAYA AIR DI LOMBOK TIMUR: DEFISIT AIR DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Kabul, Lalu Muh.; Ahyat, Muhamad
Valid Jurnal Ilmiah Vol 15 No 1 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

Regarding water resources management, the research carried out in order to study various factors affected water deficit that occurred in East Lombok. The research method was quantitative approach namely factor analysis. Data sources were primary and secondary data. For data collecting used interview and FGD. Kaiser-Meyer-Olkin (KMO’s test), Bartlett’s test, anti image Correlation, Eigenvalue, Force Field Analysis were tools employed to analyze the data. The research results were two factors that affected water deficit namely forest destruction and institution. Forest conservation at the up stream area was a strategy to overcome the forest destruction, and strengthening capacity of the P3A and creating the Multistakeholder was a strategy to overcome the institution factor.
ANALISIS PREDIKSI KEBANGKRUTAN USAHA PADA KSP MADANI NTB Arsana, I Nengah; Syakbani, Baehaki
Valid Jurnal Ilmiah Vol 14 No 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This study aims to determine the overall picture of the financial performance of KSP. Madani NTB during 2007 to 2016 based on the Altman Z-Score method that has been equipped with a cut-off point to determine the classification of bankruptcy. Altman uses five financial ratios destined for the company : Working Capital to Total Assets (X1), Retained Earning to Total Assets (X2), Earning Before Interest and Tax to Total Assets (X3), Book Value Equity of Total Liabilities (X4) And Sales to Total Assets (X5). This study is a descriptive study conducted on KSP.Madani NTB during 2007 to 2016. The results of this study indicate that the highest Z-Score score of 21.94 in 2007, the lowest Z-Score score of 8.56 in 2012 or The average Z-Score score of 14.02 is above the cut-off point of Z > 2.90 entering the criteria of not going bankrupt (the company is in good health)
TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN ALOKASI DANA DESA (ADD) DI KECAMATAN MOYO HILIR KABUPATEN SUMBAWA BESAR Kisnawati, Baiq; Astini, Yuli; Oktaviani, Riri Nagita
Valid Jurnal Ilmiah Vol 15 No 1 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This study aims to find out the "Transparency and Accountability of Financial Management of Village Fund Allocation (ADD) in Moyo Hilir Sub-district of Sumbawa Besar Regency". The type of research is descriptive, the population used is the village apparatus and the village community residing in 10 villages in Moyo Hilir sub-district of Sumbawa Besar Regency. Sampling using purposive sampling with certain considerations. The sample of 140 respondents consists of 40 village apparatus (village head, village secretary, village treasurer and head of village development) and 100 people from society who understand about ADD financial management. The data used is quantitative data, sourced from primary data and secondary data. The results show that the transparency of financial management of ADD when viewed from planning and implementation aspect, the transparency is good or has been transparent. This is indicated by the respondent's answer 96.73% answered "Yes" for the planning aspect and 85.35% answered "Yes" for the implementation aspect. This is also evidenced by the participation of the community in the Village Development Planning Meeting (Musrenbangdes). While the accountability of the financial management of ADD in terms of implementation and supervision and accountability has also been good or accountable. It is shown 86.67% respondents answered "Yes" for implementation aspect and 94,17% responded "Yes" to supervision and responsibility aspect. This is evidenced also because the village government is always accountable for all activities of the use of ADD in the form of Accountability Report (LPJ).
PENGARUH BEBAN KERJA, LINGKUNGAN KERJA DAN KOMPENSASI TERHADAP KINERJA KARYAWAN PADA PT. KALIMIAS BINTANG PRATAMA CABANG LOMBOK TENGAH Hadi, Khaerul; Hidayah, Baiq Nurul
Valid Jurnal Ilmiah Vol 16 No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

The purpose of this research is to knows the effects of work load variable, work environment and compensation, and to knows the variable that have dominant effects on employee performance in PT. Kalimias Bintang Pratama Branch of Central Lombok. The type of this research is associative research. The population in this research is employees in PT. Kalimias Bintang Pratama Branch of Central Lombok. The quantity of samples that taken was 30 peoples, data collection techniques using questionnaires, and data analysis using multiple linear regression analysis.The results of multiple linear regression analysis show that simultaneously of the three indicators of independent variables significantly have effects of employees performance in PT. Kalimias Bintang Pratama Branch of Central Lombok, Fcount have score greater than Ftable that is 134,032>2,98. In accordance with partial, the workload has a score of t count greater than t table that is3,407>2,055. Work environment has a score ot t count greater than t table that is 7,826>2,055 and compensation has a score of t count greater than t table that is 5,002>2,055.It is positive and significant effects on the performance of employees at PT. Kalimias Bintang Pratama Branch of Central Lombok. And shows that the results of the multiple linear determination coefficient (R2) are 0.939 or 93%. This means that the degree effects of the independent variable (X) on the variable (Y) is 93%.
PENGENDALIAN INTERN DAN PARTISIPASI MASYARAKAT DALAM MENGURANGI KECENDRUNGAN KECURANGAN PENGELOLAAN DANA DESA DI KECAMATAN BATUKLIANG KABUPATEN LOMBOK TENGAH Kisnawati, Baiq; Irianto, Irianto; Siswandi, Hendra
Valid Jurnal Ilmiah Vol 16 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This study aims to determine the role of internal control and public cparticipation in reducing the tendency of fraud in managing village funds in e Batukliang district of Central Lombok. The research method used a qualitative method approach with descriptive research types. The study was conducted in Batukliang district which consisted of 10 villages. For internal control variables, 10 respondents used were village secretaries taken from each village. While for the variable of public participation used 10 respondents, the respondents used ware one hamlet head for each village taken randomly. The results showed that internal control was seen from the control environment, risk setting, control activities, application of information and monitoring systems, on average 76% of respondents gave very important answers, 8% answered their roles and 16% answered enough to play a role. So it can be concluded that internal control plays an important role in reducing the fraud tendency of managing village funds in Batukliang district of Central Lombok. While community participation both in terms of planning and implementation aspects play a very important role in reducing the fraud tendency in the managing the village funds in the Batukliang district of Central Lombok Regency because 100% of respondents gave  very role answer
ANALISIS BRAND SWITCHING PENGGUNA TRANSPORTASI ONLINE GOJEK DENGAN METODE MARKOV CHAIN DI KOTA BANDAR LAMPUNG Arpan, Yunada; Dewi, Paulina Citra
Valid Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This study aims to measure the magnitude of the percentage of users movement from online transportion of Gojek to other online transportation at the Community of Bandar Lampung City. This type of research uses descriptive research that describes the percentage of consumer displacement. The data used in this study is the primary data through the distribution of questionnaires to users who have used the Online Transportion Service of Gojek. Data analysis technique used was markov chain. From 44 respondents who use online transportation of Gojek, as many as 22 respondents are still using online transportation of Gojek, 19 respondents moved to online transportation of Grab and 3 respondents move to other online transportation. From the 42 respondents using Grab's online transportation, 12 were transferred to Gojek's online transportation, and 27 respondents continued to use Grab's online transport and 3 respondents moved to other online transport.14 respondents using other online transportation, as many as 6 respondents moved to Gojek's online transportation, one respondent moved to Grab's, and 7 respondents chose to keep using other branded online transportation.The magnitude of the probability of moving users of Gojek’s online transportation to other online transportation in Bandar Lampung City is 60% with attrition rate of 15%. Attrition rate (rate reduction) is. With a probability figure of 60% indicating that Gojek’s online transport users have a low loyalty rate (more than 50%)

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