Pendampingan Penyusunan Laporan Keuangan Koperasi dengan Menggunakan Excel di Lingkungan Kesra Perumnas Tanjung Karang Permai Mataram

This service aims to make savings and loan cooperatives in the Welfare Environment easy to access bank credit through the implementation of a computer-based accounting information system in the process of preparing financial reports and this becomes a pilot model in developing financial statement applications for other types of cooperatives in the city of Mataram. This service method consists of: 1) the first stage where the creation of a computer application for managing the financial statements of savings and loan cooperatives. With this application, it will be easier for administrators to make cooperative financial reports. 2) the second stage, where computer application training for the management of cooperative financial reports. This assistance is carried out in one of the houses of the cooperative management in the Perumnas Welfare environment using their respective laptops and also the assistants visit one of the administrators in their respective homes to be given assistance. This assistance is carried out for a day with 9 cooperative managers from 9 RTs in the Welfare Environment. This mentoring activity went smoothly. All participants enthusiastically followed the event to the end. Participants also considered that this assistance was important and indispensable for cooperative management. Participants hope to be followed up by providing more assistance so that the management can apply the preparation of cooperative financial reports using excel

Efektivitas Penerapan Sistem Keuangan Desa (SISKEUDES) Dalam Meningkatkan Akuntabilitas Laporan Keuangan Desa (Studi Kasus Desa Taman Sari Kecamatan Gunungsari)

Penelitian ini dimaksudkan untuk mengetahui bagaimana efektivitas penerapan sistem keuangan desa (siskeudes) dalam meningkatkan akuntabilitas laporan keuangan desa di Desa Taman Sari kecamatan Gunungsari. Metode penelitian yang digunakan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Adapun informan dalam penelitian ini sebanyak 19 orang, berasal dari perangkat desa, perangkat kewilayahan, BPD, dan pemerintah kecamatan. Hasil penelitian ini dapat disimpulkan bahwa penerapan siskeudes dilihat dari indikator kesesuaian informasi yang diminta dalam template/program, kesesuaian jenis laporan, ketepatan dan kepastian waktu pelaporan, kesesuaian persyaratan, prosedur, dan tahapan pelaporan, dan umpan balik (feedback) dapat dikatakan sudah efektif. Kemudian mengenai akuntabilitas laporan keuangan desa dilihat dari indikator akuntabilitas vertikal dan akuntabilitas horizontal, bahwa pelaporan dan pertanggungjawaban pemerintah desa secara vertikal dan horizontal dapat dikatakan sudah baik atau sudah akuntabel, meskipun masih terdapat kendala yaitu berkaitan dengan kecukupan atau kelengkapan SPJ (surat pertanggungjawaban) pada saat pelaporan dan pertanggungjawaban yang dilakukan pemerintah Desa Taman Sari

Pengaruh Financial Knowledge, Financial Attitude dan Locus of Control terhadap pengelolaan keuangan mahasiswa akuntansi FEB Universitas Mataram

The goal of this research is to determine how financial knowledge, financial attitude, and locus of control affect accounting students at FEB Mataram University's financial management. The assessments were administered to 93 (ninety three) Accounting students at the University of Mataram's Faculty of Economics and Business. Quantitative data employing primary data are the sort of data utilized in this research. The variant-based SEM approach (PLS SEM) was used in this study's data processing procedure, which was carried out utilizing the SmartPLS 4.0 software program. The findings of this research suggest that locus of control, financial knowledge, and financial attitude all have an impact on how accounting students handle their finances. The outcomes of this study's findings will have an impact on the Faculty of Economics and Business by offering suggestions for new alternative courses that may be offered, particularly those that are closely connected to financial management

Prediksi Financial Distress pada Perusahaan Sektor Pariwisata di Kabupaten Lombok Tengah Periode 2019-2020

This study aims to analyze and determine financial conditions as well as measure financial distress predictions for tourism service companies in Central Lombok district for the 2019-2020 period, namely the period before and at any time the covid-19 pandemic using the Modified Altman Z-score analysis method. The design of this research is descriptive research with data collection techniques through documentation. The data used are secondary data, financial statements of each company and the number of companies studied as many as three companies that are clients of DES Consultants. The data were analyzed using four X ratios defined by Altman and used to calculate the Z value of each company as a measuring tool to determine the level of health. The results of this study indicate that of the three companies analyzed, there is one company that is in financial distress, namely PT SWE Development Lombok. Meanwhile, two other companies, namely PT Serangan Indah Resort and PT Salt Lombok, are in the safe zone. Of the three companies, their Z-score values ​​both decreased in 2020. This is the effect of the covid-19 pandemic which caused the three difficulties in making a profit.Penelitian ini bertujuan untuk menganalisis dan mengetahui kondisi keuangan sekaligus mengukur prediksi financial distress pada perusahaan jasa pariwisata di kabupaten Lombok tengah periode 2019-2020 yaitu masa sebelum dan sesaat pandemi covid-19 dengan menggunakan metode analisis Altman Z-score Modifikasi. Desain penelitian ini adalah penelitian deskriptif dengan teknik pengumpulan data melalui dokumentasi. Data yang digunakan adalah data sekunder, laporan keuangan dari masing-masing perusahaan dan dengan jumlah perusahaan yang diteliti sebanyak tiga perusahaan yang merupakan klien dari DES Consultants. Data dianalisis menggunakan empat rasio X yang didefinisikan oleh Altman dan digunakan untuk menghitung nilai Z masing-masing perusahaan sebagai alat ukur untuk menentukan tingkat kesehatan keuangan. Hasil dari penelitian ini menunjukan bahwa dari tiga perusahaan yang dianalisis, terdapat satu perusahaan yang berada dalam kondisi financial distress yaitu PT SWE Devleopment Lombok. Sedangkan dua perusahaan lainnya yaitu PT Serangan Indah Resort dan PT Salt Lombok berada pada safe zone. Dari ketiga perusahaan tersebut nilai Z-score nya sama-sama menurun pada tahun 2020. Hal ini merupakan pengaruh dari pandemi covid-19 yang menyebabkan ketiga perusahaan tersebut kesulitan dalam memperoleh laba

ANALISIS BIAYA PRODUKSI DAN PERHITUNGAN TARIF AIR MINUM PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN LOMBOK TIMUR

The study aims to determine the determine the calculation of production costs and water tariffs at the Regional Drinking Water Companies (PDAM) of East Lombok Regency. The calculation of production costs uses the calculation of raw material costs, labor costs, and factory overhead costs, and the calculation of new water tariffs based on PERMENDAGRI Number 21 of 2020 to achieve the principle of full cost recovery. This research uses a quantitative descriptive method with primary data sources obtained through documentation. The results and discussion show that when calculating the production costs of PDAM Lombok Regency, the amount is in accordance with the results of the research. However, it must still divide the production cost components, and the cost structure at the PDAM only uses water source costs, water treatment costs and factory overhead costs. The calculation of the current PDAM tariff with the  researcher’s calculation based on PERMENDAGRI Number 21 of 2020, where there is a significant difference and can result in losses to consumers who use the PDA

Does financial technology moderate the relationship between intellectual capital and company performance? Empirical study in Indonesian banking

This study aims to examine whether financial technology moderates the relationship between intellectual capital and firm performance. Using secondary data obtained from the Indonesian stock exchange with a sample of banking companies listed on the Indonesian stock exchange. The dataset comprises a total of 230 observations. A panel datarandom effect regression model is applied to analyze the data. This study shows that intellectual capital moderated by financial technology has a significant and insignificant effect on company performance. However, overall, the average based on a prob>chi2 value of <0.05 indicates a significant positive result on the performance of banking companies in Indonesia during the 2018-2022 observation year. This research examines the importance of human resources and other intangible assets in achieving competitive advantages and enhancing company performance. Specifically, it explores the role of financial technology in addressing the challenges posed by complex competition within the financial sector, with a particular focus on the banking industry. Many studies confirm the importance of intellectual capital to improve company performance, as well as the importance of utilizing increasingly sophisticated financial technology that can affect company performance. However, to the researcher's knowledge, there has been no research linking intellectual capital with company performance moderated by financial technology. In addition, there is no research that measures company performance using various aspects such as accounting-based performance and market-based performance

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA PUSKESMAS PEMERINTAH DI KABUPATEN LOMBOK TENGAH

This research was conducted to determine the factors that can affect the performance of accounting information systems. This study aims to empirically examine the effect of user involvement in the system development process, personal engineering capabilities of information systems, information technology sophistication, top management support, and user training and education programs on the performance of accounting information systems at the Central Lombok BLUD Health Center. This research is an associative research with a quantitative approach. This study used primary data obtained through the distribution of questionnaires to respondents, who were employees of puskesmas registered as BLUD in Central Lombok Regency. The sampling technique used was purposive sampling of 70 respondents. The analysis technique used is Structural Equation Modeling- Partial Least Square (SEM-PLS). The results of this study show that user involvement in the system development process, personal engineering capabilities of information systems, top management support and user training and education programs have a significant positive effect on the performance of accounting information systems while the sophistication of information technology has no effect on the performance of accounting information system