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All Journal Jurnal Pengabdian Magister Pendidikan IPA GANEC SWARA Jurnal Akuntansi dan Bisnis Jurnal Aplikasi Akuntansi Jurnal Bisnis Terapan Jurnal Riset Akuntansi Aksioma Jurnal Gema Ngabdi Valid Jurnal Ilmiah Performance : Jurnal Bisnis dan Akuntansi Jurnal Abdi Insani Jurnal Abdimas Sangkabira Empiricism Journal ALEXANDRIA: Journal of Economics, Business, and Entrepreneurship Journal of Applied Business, Taxation and Economics Reseach Jurnal Warta Desa (JWD) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Pengabdian Masyarakat Bestari (JPMB) Balance : Jurnal Akuntansi dan Manajemen JAKA (Jurnal Akuntansi, Keuangan dan Auditing) International Journal of Asian Business and Management (IJABM) Jurnal Riset Mahasiswa Akuntansi International Journal of Economics, Business and Innovation Research JAS (Jurnal Akuntansi Syariah) Indonesian Journal of Social Sciences and Humanities
Lenap, Indria Puspitasari
Faculty Of Economics And Business, Mataram University
Agriculture, Biological Sciences & Forestry Humanities Chemistry 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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Analysis of the Influence of Profitability, Agency Costs, and the Composition of the Independent Commissioners on Financial Distress M Yusril Hasani; Siti Atikah; Indria Puspitasari Lenap
International Journal of Asian Business and Management Vol. 3 No. 6 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i6.13072

Abstract

This study aims to explain the influence of profitability, agency costs, and independent commissioners on financial distress in energy companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The analysis method in this research begins with collecting secondary data from the financial reports of energy companies sampled using purposive sampling techniques, with a total of 61 companies. Hypothesis testing was conducted using panel data regression methods with the EViews 13 software. The results of the study show that profitability proxied by ROA does not have a significant effect on financial distress, while agency costs have a positive and significant effect on financial distress. On the other hand, independent commissioners do not have a significant influence on financial distress. The implication of this research is that an increase in agency costs can be an indicator of financial distress risk in companies, so companies and investors are expected to pay more attention to the management of agency costs to reduce the potential for bankruptcy
Sharia Accounting Training on Kafalah Contract and Technique for Reading Financial Statements at PT. Jamkrida NTB Syariah Bersaing Lenap, Indria Puspitasari; Cahyaningtyas, Susi Retna; Atikah, Siti
Jurnal Pengabdian Masyarakat Bestari Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v3i12.12676

Abstract

PT. Jamkrida NTB Syariah Bersaing is a Regionally-Owned Enterprise (BUMD) engaged in the credit guarantee business sector. This community service activity aims to provide training in sharia accounting for kafalah contract and technique for reading financial statements, which was attended by all elements in the organization of PT. Jamkrida NTB Syariah Bersaing. The methods used in this community service activity include presentation, case and discussion. The contents of the presentation are kafalah contract, both concept and practice, and financial statements. Some of the problems discussed include customer eligibility assessments, collateral, suborgation, and kafalah contract. This activity provides many benefits, especially for employees in the fields of finance and accounting, in the form of a better understanding of sharia accounting and financial statements.
Perception of Non-Muslim Accounting Students towards Sharia Accounting Courses at the University of Mataram Melianta, Khusnul; Lenap, Indria Puspitasari
Formosa Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i1.12796

Abstract

This study aims to determine the perception of non-Muslim accounting students towards the Sharia Accounting course. This study uses a qualitative method with a transcendental phenomenological approach to determine the deepest awareness of non-Muslim accounting students regarding their perceptions of Sharia Accounting. Data collection was conducted by conducting direct interviews with five non-Muslim students majoring in Accounting at the University of Mataram. The results of the study indicate that the initial understanding of non-Muslim students considers Sharia Accounting as an exclusive course for Muslims, but through learning experiences, they begin to understand universal values ​​such as justice, transparency, and business ethics. The development of sharia financial institutions in Indonesia makes this material relevant to the world of work. Although the learning method is quite effective, additional approaches such as case studies and systematic modules are still needed.
Access to Finance and Risk Financial Attitude: Bridging Financial Literacy with MSME Sustainability Cahyaningtyas, Susi Retna; Karim, Nina Karina; Lenap, Indria Puspitasari; Yunita, Alma
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 3 (2025): February 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i3.408

Abstract

This study aims to examine the direct effect of financial literacy and sustainability on micro, small, and medium enterprises (MSMEs) in Mataram, Indonesia. The study also analyzes the mediating effect of access to finance and financial risk attitude on the relationship between financial literacy and sustainability in MSMEs in Mataram, Indonesia, supported by the Resource-Based View (RBV), Knowledge-Based View (KBV), Pecking Order Theory, and Dual Process Theory. In addition, this study uses a descriptive quantitative methodology, where questionnaires were distributed to MSME practitioners in Mataram, and the data were analyzed using Structural Equation Model Partial Least Square (SEM-PLS). The findings indicate a positive relationship between financial literacy, access to finance, and financial risk attitude towards sustainability in MSMEs in Mataram. Furthermore, there is a significant effect of access to finance and financial risk attitude as mediators in the relationship between financial literacy and sustainability. Therefore, this study provides valuable insights for MSME practitioners to improve their financial knowledge and skills to support business growth and sustainability.
The Influence Of Financing To Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF) On The Profitability Of Islamic Commercial Banks Period 2019-2023 Anggara Deno Putra; Indria Puspitasari Lenap
International Journal of Economics, Business and Innovation Research Vol. 4 No. 02 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to identify the effect of FDR, CAR, and NPF on Profitability both partially and simultaneously at Islamic Commercial Banks in Indonesia for the 2019-2023 period. All Islamic commercial banks in Indonesia for the period 2019-2023 are selected for the population in this research. The sampling technique in this study used the Purpose Sampling method with the criteria of Islamic commercial banks registered with the OJK and issued financial reports (Annual Report) in 2019-2023. The secondary data are used in this research. The data analysis method in this study uses a panel data regression model using Eviews 10. The results show that FDR, CAR, and NPF have no partial effect on profitability. Simultaneously FDR, CAR, and NPF partially affect profitability.
SOSIALISASI SAK ENTITAS PRIVAT (SAK EP) PADA KSU PUSPA SARI SEDANA BERDASARKAN PERMENKOP UKM NO. 2 TAHUN 2024 Cahyaningtyas, Susi Retna; Husnaini, Wahidatul; Lenap, Indria Puspitasari; Karim, Nina Karina
Jurnal Abdimas Sangkabira Vol. 5 No. 2 (2025): Jurnal Abdimas Sangkabira, Juni 2025
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.v5i2.1843

Abstract

Sosialisasi Standar Akuntansi Keuangan Entitas Privat (SAK EP) menjadi penting seiring diterbitkannya Permenkop UKM No. 2 Tahun 2024 yang mewajibkan koperasi menyusun laporan keuangan berdasarkan prinsip akuntansi yang berlaku umum. Kegiatan pengabdian ini bertujuan untuk memberikan edukasi konseptual terkait SAK EP kepada pengurus, pengawas, pembina, dan pegawai KSU Puspa Sari Sedana di Kota Mataram, sebagai tahap awal dari rangkaian pendampingan. Kegiatan dilaksanakan secara partisipatif melalui ceramah interaktif, dan diskusi kelompok. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap urgensi standar akuntansi dan perbedaan mendasar antara laporan konvensional dan laporan berbasis SAK EP. Peserta juga mulai menyadari pentingnya penerapan pelaporan keuangan yang akuntabel, meskipun belum mencapai tahap teknis penyusunan laporan yang rinci. Kegiatan ini menjadi fondasi awal untuk pengembangan sistem pelaporan koperasi yang lebih profesional, dan akan dilanjutkan dengan program pelatihan teknis serta penguatan pencatatan digital. Strategi ini diharapkan dapat mendorong transformasi tata kelola koperasi menuju transparansi dan akuntabilitas yang berkelanjutan.
Pengendalian Internal Pengelolaan Retribusi Objek Wisata pada Dinas Pariwisata Kabupaten Lombok Tengah Wali, Fahrul Imam Kasimpa; Pusparini, Herlina; Lenap, Indria Puspitasari
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 3 (2025): Jurnal Riset Mahasiswa Akuntansi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.2193

Abstract

This study aims to analyze the implementation of the internal control system in the management of tourist attraction levies in the Tourism Office of Central Lombok Regency and to assess its compliance with Government Regulation No. 60 of 2008 concerning the Government Internal Control System. The research method used is descriptive with a qualitative approach, with data collection techniques through interviews, observations, and documentation. The informants in this study were the Head of Finance, Head of Development, and Assistant Treasurer of Revenue. The results of the study indicate that the implementation of internal control of tourism retribution management has covered several aspects of the government's internal control system, such as the control environment, risk assessment, control activities, information and communication, and monitoring. However, there are still several obstacles, such as less than optimal internal monitoring, and limited information technology resources. This study concludes that although the internal control system has been implemented, it is not fully in accordance with PP No. 60 of 2008. Therefore, improvements are needed in strengthening the control structure, increasing human resource capacity, and utilizing technology to improve accountability and transparency in the management of tourist attraction levies.
Analisis Atas Pelaporan SPT PPH Pasal 21 Klien Pada Perusahaan Konsultan XYZ Davina, Nazwa; Fatimah, Sukma; Lenap, Indria Puspitasari; Putri, Sarina Adila
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 3 (2025): Jurnal Riset Mahasiswa Akuntansi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.2263

Abstract

This study aims to analyze the reporting of Income Tax (PPh) Article 21 Notification Letters (SPT) of clients at XYZ consulting company. This research is descriptive with a qualitative approach. Three informants participated in the study namely, tax staff, marketing managers, and accounting staff at consulting firm XYZ. The results of the study indicate that the reporting mechanism of XYZ consulting company is in accordance with tax reporting procedures. The main obstacles faced are delays in receiving data from clients and technical difficulties in accessing the DJP Online system. Mitigation efforts are carried out through intensive communication with clients and technical assistance. Despite facing various technical and administrative obstacles, tax reporting for both companies and individuals is always carried out on time, in accordance with the deadlines set by the DJP. This is an important commitment maintained by the consultant team to maintain client compliance and trust.
Analisis Tingkat Literasi Keuangan Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Mataram Dalam Perspektif Keuangan Islam Yolanda, Arnetta; Atikah, Siti; Lenap, Indria Puspitasari
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 3 (2025): Jurnal Riset Mahasiswa Akuntansi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.2403

Abstract

This study aims to identify the level of Islamic financial literacy among students of the Faculty of Economics and Business at the University of Mataram. University students are an important part of society who are expected to possess sound financial literacy, especially since college is a critical period when they begin to live independently and manage their finances without direct parental supervision. The research employs descriptive statistical methods to provide a general overview of the data obtained from respondents regarding their basic knowledge of Islamic finance. The analysis results show that the average student score is below 60%, indicating a very low level of Islamic financial literacy. Beyond knowledge, the findings also reveal that students lack the attitudes, social motivation, and intention to apply Islamic financial literacy in their daily lives. Their ability to manage finances, such as planning for emergency funds, is also relatively low. This condition highlights the need to improve students’ knowledge and understanding so they can manage their finances wisely in accordance with Islamic principles.
Analysis of the Implementation of PSAK 409, Transparency and Accountability of Financial Management in Optimizing Zakat Potential at the National Amil Zakat Agency (BAZNAS) East Lombok Regency Sulastri, Maria; Lenap, Indria Puspitasari
East Asian Journal of Multidisciplinary Research Vol. 3 No. 3 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i3.8434

Abstract

This study aims to analyze the application of PSAK 409, accountability, and transparency of fund management to optimize zakat revenue at BAZNAS East Lombok Regency. The research method used is qualitative, with a descriptive approach that includes observation, documentation, and interviews. The results showed that BAZNAS East Lombok Regency in its zakat accounting treatment was by PSAK 409, through financial position report, which separates zakat funds, Infaq /Alms, and non-zakat funds, and makes complete financial reports. Transparency, such as open accountability, accessibility, and publication of financial reports, has also been implemented. Regarding accountability, it has presented financial reports promptly, with complete financial report components. It has carried out financial report audits that can increase the trust of zakat givers and impact optimizing their zakat revenues.
Co-Authors Alma Fadilah Alma Yunita Alsi Agusdinar Alsi Agusdinar Rizki Anggara Deno Putra Ayudia Sokarina Baiq Krisnina Maharani Putri Baiq Sinta Galuh Sukma 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 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 Nungki Kartikasari Nur Fitriyah Nyoman Asti Primasantia Pusparini, Herlina Pusparini, Herlina Putri, Helfiani Putri, Sarina Adila R Sapto Hendri Rahmi Sri Ramadhani Ririn Rizki Nurdianti Rismayati Rohma Eka Putri Sapto Hendri BS Siti Atikah Siti Atikah Siti Atikah Siti Atikah Sulastri, Maria Sumiati Ari Susi Retna Cahyaningyas Triana Yani Uswah, Nurul Wahidatul Husnaini Wali, Fahrul Imam Kasimpa Wan Haerul Bariah Widyastuti Widyastuti Yeyen Nilamsari Putri Yolanda, Arnetta Yunita, Alma Yusli Mariadi Zaenul Akhmad Zuhrotul Isnaini