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Lenap, Indria Puspitasari
Faculty Of Economics And Business, Mataram University
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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STRATEGI PEMBIAYAAN DALAM UPAYA MEMINIMALISIR PEMBIAYAAN MODAL KERJA BERMASALAH Baiq Sinta Galuh Sukma; Nur Fitriyah; Indria Puspitasari Lenap
Jurnal Riset Mahasiswa Akuntansi Vol. 3 No. 2 (2023): Jurnal Riset Mahasiswa Akuntansi, Juni 2023
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v3i2.699

Abstract

Penelitian ini bertujuan untuk mengetahui strategi pembiayaan dalam upaya meminimalisir pembiayaan modal yang bermasalah pada BMT Al-Hidayah Kotaraja Lombok Timur. Jenis penelitian ini adalah penelitian deskriptif kualitatif dengan pendekatan studi kasus. Pengumpulan data dilakukan melalui wawancara, observasi dan dokumentasi. Wawancara dilakukan dengan pimpinan, finance officier (FO), Account officier (AO). Hasil dari penelitian ini menunjukan bahwa, pelaksanaan bagi hasil yang diterapkan BMT Al-Hidayah yaitu menerapkan system revenue sharing. Hal ini dilakukan untuk mengantisipasi kecurangan-kecurangan dari nasabah (mudharib) dengan nisbah bagi hasil mulai dari rate 21%-41% sesuai dengan plat margin yang diberikan. Adapun strategi pembiayaan untuk meminimalisir modal kerja yang bermasalah di BMT Al-Hidayah melalui dua hal 1) Mengubah peraturan lebih tegas dan ketat dalam memilih nasabah 2) Melakukan beberapa kali survey untuk menentukan keakuratan data calon nasabah, meliputi pemeriksaan 5C.
Pengaruh Financial Distress Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi Damayanti, Yulia; Atikah, Siti; Lenap, Indria Puspitasari
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8754

Abstract

The goal of the research is to investigate the impact of financial hardship on company value and also to test profitability's potential to mitigate the impact of financial crisis on firm value. The present research employs a quantitative technique that makes use of secondary data from the yearly filings of property and real estate corporations. This study's population consists of 84 property and real estate corporations registered via the IDX from 2018 to 2021. The sample for this research was gathered by a purposive sampling strategy, yielding a sample of 41 firms and 164 observations. The classic assumption test, t test, coefficient of determination test, and employing moderated regression analysis with SPSS are all data analysis procedures. According to the studies, financial distress has a considerable negative effect on business value, and profitability amplifies the financial influence distress on company value.
PELATIHAN PENATAUSAHAAN POS TIKET KAWASAN WISATA ALAM SEMBALUN Karim, Nina Karina; Atikah, Siti; Lenap, Indria Puspitasari
Jurnal Abdimas Sangkabira Vol. 4 No. 2 (2024): Jurnal Abdimas Sangkabira, Juni 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v4i2.978

Abstract

Sembalun tourism area has become one of the leading tourism destination in Lombok island. Since the launch of Sembalun7Summits program, the number of tourist coming to Sembalun to experience the sensation of venturing through the beautiful landscapes has increased significantly. This has opened a wide opportunity for this agricultural village to increase its income from tourism. This activity aimed to provide the knowledge for guards of entry posts to hiking trails to help them manage and record visitor data so that they can keep track of entry charges collected from visitors. Better records of entry charges and visitors will enable the guards to manage the income they have generated in order to map the expenses needed to provide better service for visitors. These services include safety measures for visitors and improved income for not only the guards in the entry posts but also villagers in surrounding areas. The training was participated by 25 post guards from ten hiking posts and five members of the Sembalun Foundation organization which is the partner of this community development activity. After the training, the post guards made an agreement to start using the Google Form designed by our team to be used as a means to record visitor data. This form will be provided in each hiking post’s social media account where visitors can schedule and register their hiking trip.
PEMBERDAYAAN EKONOMI MELALUI KETERAMPILAN MERAJUT PADA IBU RUMAH TANGGA DI KAMPUNG COLOL DESA RONDOWOING KABUPATEN MANGGARAI TIMUR Lenap, Indria; Karim, Nina Karina; Sasanti, Elin Erlina
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1074

Abstract

Pemberdayaan ibu rumah tangga melalui kegiatan merajut sangat penting dalam rangka meningkatkan perekonomian keluarga. Permasalahan yang dihadapi oleh masyarakat di Kampung Colol Desa Rondowoing adalah masih mengandalkan pertanian sebagai sumber pendapatan utama. Sementara, ibu rumah tangga hampir semuanya tidak memiliki pekerjaan selain membantu suami mengolah lahan pertanian. Kegiatan pengabdian ini merupakan yang pertama kali dilakukan di daerah tersebut. Adapun tahapan dari kegiatan ini diawali dengan ceramah, praktik, pendampingan dan evaluasi. Dari seluruh rangkaian kegiatan, Tim pengabdian melihat adanya antusiasme yang tinggi dari para peserta untuk mengikuti kegiatan dari awal sampai akhir serta adanya keseriusan dari masing-masing peserta dalam menyelesaikan proyek rajutan. Adapun hasil rajutan yang dibuat berupa tas selempang kecil, gantungan kunci dan bros bentuk bunga. Di akhir kegiatan, Tim pengabdian memberikan modal hakpen dan benang rajut tambahan bagi para peserta yang bertujuan agar para peserta dapat menghasilkan produk yang lebih banyak dan bervariasi untuk dapat dijual kembali. Tim pengabdian juga berinisiatif membentuk komunitas merajut di Kampung Colol Desa Rondowoing yang terdiri dari peserta dan kerabat dekat mereka, kami juga menyediakan fasilitas merajut mulai dari hakpen dengan berbagai ukuran, benang dengan berbagai jenis dan ukuran, serta peralatan pendukung seperti gunting, benang, jarum, kain furing, ritsleting, dan sebagainya yang dapat dimanfaatkan untuk menunjang kegiatan di komunitas ini.
Pengaruh Green Accounting, Environmental Performance, dan Material Flow Cost Accounting (MFCA) Terhadap Sustainable Development Putri, Helfiani; Handajani, Lilik; Lenap, Indria Puspitasari
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1 (2024): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i1.2873

Abstract

Sustainable development is a concept that focuses on optimizing the use of resources and protecting the environmental and social aspects both now and in the future. The environmental crisis is an important issue today with many cases of environmental damage and pollution occurring as a result of company activities. This study aims to examine the effect of green accounting, environmental performance and material flow cost accounting on sustainable development. This research is an associative research and uses a quantitative approach. The secondary data used is obtained from annual reports and sustainability reports. The population in this study are manufacturing companies sector consumer goods industry listed in the Indonesia Stock Exchange during the period 2018-2022 by using purposive sampling method, which obtained a sample of 29 companies. Data were analyzed using panel data regression with E-Views 10 software. This research shows the results that the green accounting variable has a negative and insignificant effect on sustainable development, the environmental performance variable has a positive and insignificant effect on sustainable development and the material flow cost accounting variable has a positive and significant effect on sustainable development.
RELEVANSI NILAI PENGUNGKAPAN INSTRUMEN KEUANGAN PERBANKAN INDONESIA: TELAAH PSAK 60 (REVISI 2014) Karim, Nina Karina; Sasanti, Elin Erlina; Indriani, Eni; Lenap, Indria Puspitasari; Widyastuti, Widyastuti
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.26

Abstract

For go public banking entity, applying PSAK 60 (revised 2014) regarding disclosure of financial instruments in the financial statements is a necessity in order to provide information to readers of financial statements. Disclosure and presentation of information is a fundamental effort to provide information on financial statements for users of financial information. To be useful, accounting information must be relevant to meet the needs of users of financial statements in the decision making process. The purpose of this study is to examine the increased relevance of the value of disclosure of financial instruments after PSAK 60 (revised 2014) to banking company listed on the Indonesia Stock Exchange before and after PSAK 60 (revised 2014) is effective on 1 January 2015. The findings of this study indicated that somehow the quality of information disclosure of financial instrument has relevance to the decisions investors as reflected by the stock price. This is shown by the positive coefficient direction although the value of financial instrument disclosure coefficients shows the influence of financial instruments is not statistically significant, which indicates that the results of this study support the value relevance theory, whereby the higher level of financial instrument disclosure in the financial statements the higher the market value of equity firms.
KARAKTERISTIK TATA KELOLA SEBAGAI STIMULUS MANAJAMEN PAJAK Husnaini, Wahidatul; Cahyaningtyas, Susi Retna; BS, Sapto Hendri; Ramadhani, Rahmi Sri; Lenap, Indria Puspitasari
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.27

Abstract

This study aims to examine the characteristics of governance as a stimulus of tax management. The sample of this study is all non-banking and finance companies that included in the Top 50 Publicly Listed Companies - Indonesia based on ASEAN version of Corporate Governance Scorecard and did not experience losses from 2015 – 2016. Based on those predetermined criteria, the study obtained 16 companies as sample of the study. The test results showed that only ETR and previous year Cash ETR had positive effect on tax management. Meanwhile, other variables sucha s coporate governance, the number of directors, the number of independent directors, the remuneration of the executive board and the BTD of the previous year were found to have no effect on tax management. Governance does not affect tax management due to corporate governance in Indonesia is still low so it needs improvement especially protection of shareholders
KEPEMILIKAN ULTIMAT, TINGKAT RISIKO, EFISIENSI DAN KINERJA PADA INDUSTRI PERBANKAN SYARIAH DI INDONESIA Lenap, Indria Puspitasari; Karim, Nina Karina; Sasanti, Elin Erlina
Jurnal Riset Akuntansi Vol 17 No 2 (2018): Aksioma - Accounting Journal Research, Desember 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i2.41

Abstract

The aim of this paper is to define ultimate ownership and empirically verified the differences of risk rate, efficiency and performance on Shari’ah Banking Industry with ultimate ownership held by Indonesian national governmental banks, local governmental banks, block shareholding private insititutions, concentrated private banks, mixed foreign and domestic banks, foreign banks and family banks. This research object is Shari’ah Banks were listed in Indonesian Stock Exchange in the year of 2015-2017, with 36 observation unit. The data shown that the concentrated private and foreign banks, mixed foreign and domestic banks and family banks as ultimate ownership hold 75% ownership, whereas Indonesian national governmental banks and local governmental banks only have 25% ownership. This finding according to Claessens et al. (2000), Siregar (2008), Abbas et al. (2009), Surifah (2011), Chalid (2013), Susilowati and Sanjaya (2015), Lingmin (2016), Novado and Hartomo (2017). Conversely with Faccio and Lang (2002). Using statistical analysis Kruskal Wallis Test, We found the differences in risk rate (measured by FDR and CAR), efficiency (measured by NIM) and performance (measured by ROE). Based on risk rate, efficiency and general banking performance. The best banks performance are concentrated private banks. The determine of these results were strict supervision by shareholders, maanger competency, company reputation and large flow of funds. Otherwise, local governmental banks are the worst. We identify the determine of these results were the lack of supervision from government as a shareholders, incompetent management, less of inovation and promotion and low of aggressiveness to attract the customer. Keywords : Shari’ah Banks, Ultimate Ownership, Risk Rate, Efficiency, Performance.
TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA ZAKAT BERBASIS WEBSITE PADA LEMBAGA PENGELOLA ZAKAT DI INDONESIA Karim, Nina Karina; Sasanti, Elin Erlina; Lenap, Indria Puspitasari; Kartikasari, Nungki
Jurnal Riset Akuntansi Vol 18 No 2 (2019): Jurnal Riset Akuntansi Aksioma, Desember 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i2.74

Abstract

This study aims to analyze the transparency and accountability of zakat fund management based on website of zakat institutions in Indonesia. The type of research employed was a descriptive research with content analysis method. By adopting a non probabilty sample with purposive sample technique. Population in this reasearch are all national zakat institutions which listed on Directorate General of Tax in the year of 2019. Based on thecriteria, we obtained 10 sample of zakat institutions. The research showed that none of these zakat institutions which have full disclosure of financial statement based on Accounting Standard no. 109 and amil governance by website and there was only Baznas had the highest level of disclosure. Whilst, by 9 of privat zakat institutions, there were 5 institutions have more than 60% disclosure and the rest (3 institutions) were under 50%. This finding indicates that publication level of financial and non financial information in zakat institutions by using the internet is low. The lack of website disclosure can caused by regulation factor which is not requires the zakat institutions to disclose their financial statement and amil governance performance by using internet.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI MINAT PENGGUNAAN PEMBAYARAN ZAKAT DARING Karim, Nina Karina; Atikah, Siti; Lenap, Indria Puspitasari
Jurnal Riset Akuntansi Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i1.277

Abstract

Payment of daily transactions nowadays can be done online, including zakat. This research aims to analyze the factors that influence the intention of different generation classification in using online zakat payment systems based on the criteria set in the Technology Acceptance Model (TAM). Questionnaires in the form of Google Form were distributed through social media channels and was answered by 121 respondents. The data collected from the questionnaires revealed that online payment systems for zakat is still not preferred by Baby boomers, Gen X, Gen Y and Gen Z because it is considered unable to ensure that the zakat given is appropriate for both the mustahik and muzaki. Respondents are also not sure that paying zakat online will ensure that the zakat will be passed on to eligible mustahik.
Co-Authors Alma Fadilah Alma Yunita Alsi Agusdinar Alsi Agusdinar Rizki Anggara Deno Putra Ayudia Sokarina Baiq Krisnina Maharani Putri Baiq Sinta Galuh Sukma BS, Sapto Hendri Cahyaningtyas, Susi Retna Damayanti, Yulia Darmawan Darmawan Davina, Nazwa Dwi Rizky Oktaviani Elin Erlina Sasanti Elin Erlina Sasanti Elsha, Nadia Eni Indriani Fatimah, Sukma FITRIYAH, NUR Halila, Ruhana Nur Husnaini, Wahidatul Iska, Sulis Hidayatul Isnaini, Zuhrotul Isnawati Isnawati Isnawati, Isnawati Jannah, Siti Raodatul JAUHARI, MOH. ALIYAN Juairiah Juairiah, Juairiah Kapijan, Muhammad Kapijan Karim, Nina Karina Kartikasari, Nungki Lalu Pandrio Akbar Lilik Handajani Lukman Effendy M Yusril Hasani Melianta, Khusnul Nabiell Ghibran Niki Aulia Dewi Nina Karina Karim Nina Karina Karim Nina Karina Karim Nina Karina Karim Nina Karina Karim Nungki Kartikasari Nur Fitriyah Nyoman Asti Primasantia Pusparini, Herlina Pusparini, Herlina Putri, Helfiani Putri, Sarina Adila R Sapto Hendri Ramadhani, Rahmi Sri Ririn Rizki Nurdianti Rismayati Rohma Eka Putri Siti Atikah Siti Atikah Siti Atikah Siti Atikah Sulastri, Maria Sumiati Ari Susi Retna Cahyaningyas Triana Yani Uswah, Nurul Wali, Fahrul Imam Kasimpa Wan Haerul Bariah Widyastuti Widyastuti Yeyen Nilamsari Putri Yolanda, Arnetta Yunita, Alma Yusli Mariadi Zaenul Akhmad Zuhrotul Isnaini