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Lenap, Indria Puspitasari
Faculty Of Economics And Business, Mataram University
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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.
Human Resources Competence, Accounting Information Systems and Quality of Financial Reports in Cooperatives in East Lombok Regency Iska, Sulis Hidayatul; Lenap, Indria Puspitasari
East Asian Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i6.9289

Abstract

The objective of this investigation is to examine and evaluate the effect of skill and accounting procedures on the content of financial statements. A survey method was used to distribute questionnaires to cooperatives in East Lombok Regency. This research uses primary data through a survey method to gather primary data. The selection of the sample was carried out through a specific sampling method, and 80 individuals completed the questionnaire. The data was processed with the SmartPls 4.0 software after being processed. The findings reveal that the proficiency of personnel and accounting information systems affects the content of financial statements. Furthermore, by utilizing accounting information system technology, it can provide excellence and accuracy in the process of preparing financial reports for cooperatives.
The Role of the Sharia Supervisory Board in Mediating Disclosure of Islamic Social Reporting and the Quality of Financial Reports on the Reputation of Sharia Banking in Indonesia Wan Haerul Bariah; Indria Puspitasari Lenap
Formosa Journal of Multidisciplinary Research Vol. 3 No. 5 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i5.9518

Abstract

This research examines the role of DPS in mediating ISR disclosure and the quality of financial reports on the reputation of sharia banking in Indonesia. The type of research used is associative with a quantitative approach. This research used a purposive sampling technique, where from the criteria results, 45 observations of Sharia Commercial Banks in Indonesia were obtained for 5 years. The data analysis technique used is panel data regression with the Eviews 12 application. The research results show that ISR disclosure and the quality of financial reports have no effect on the reputation of sharia banking. Meanwhile, the number of DPS influences the reputation of sharia banking. This research also found that the role of DPS was unable to mediate the relationship between ISR disclosure and the quality of financial reports on the reputation of sharia banking.
The Role of Women MSME Actors in Increasing Family Income from the Maqashid Shariah Perspective in the East Gegutu Neighborhood Juairiah, Juairiah; Lenap, Indria Puspitasari
Formosa Journal of Multidisciplinary Research Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i9.11005

Abstract

This research aims to analyze the role of female MSME actors in increasing family income from a maqashid sharia perspective. This research uses qualitative research methods. The data in this research was obtained from primary data through interviews and observations with female MSME actors in the East Gegutu Environment. Sample determination is carried out using the method random sampling thus obtaining three informants. Data analysis was carried out using a descriptive method with stages of data reduction, data presentation and conclusions. The results of the research show that the role of female MSME actors is very positive in increasing family income and continuing to implement the five main elements that must be maintained in Islam (maqashid sharia), namely hifz ad-din, hifz an-nafs, hifz al-'aql, hifz an-nasl, Andhifz al-mal.
EDUKASI LITERASI KEUANGAN: BIJAK DAN CERDAS DALAM MENGELOLA KEUANGAN BAGI MAHASISWA S1 AKUNTANSI UNIVERSITAS MATARAM Lenap, Indria Puspitasari; Karim, Nina Karina; Sasanti, Elin Erlina; Atikah, Siti; Cahyaningtyas, Susi Retna
Jurnal Abdimas Sangkabira Vol. 6 No. 1 (2025): Jurnal Abdimas Sangkabira, Desember 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.v6i1.1916

Abstract

Kegiatan pengabdian ini bertujuan untuk memberikan edukasi bagi mahasiswa S1 Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram agar melatih mahasiswa membangun kebiasaan, kemandirian, dan kedisiplinan untuk mengatur keuangan dengan cara menabung dan berinvestasi dengan cerdas. Kegiatan ini didasari atas permasalahan yang sering terjadi di kalangan mahasiswa yaitu rendahnya kedisiplinan dalam mengelola keuangan dan kurangnya kesadaran dalam menyusun perencanaan keuangan yang baik. Metode dalam kegiatan pengabdian ini yaitu sosialisasi dalam bentuk edukasi yang terbagi menjadi tiga sesi yaitu tahap persiapan (penyusunan materi dan persiapan perangkat digital untuk quiz). Tahap pelaksanaan yaitu pre-test, pengenalan aplikasi digital, praktik dan simulasi perencanaan dan pencatatan keuangan, pendampingan, presentasi hasil kerja mahasiswa dan diskusi. Tahap terakhir yaitu evaluasi berupa post-test. Hasil kegiatan menunjukkan bahwa pemahaman tentang literasi keuangan meningkat setelah post-test. Pemahaman tentang perencanaan dan pencatatan keuangan juga meningkat. Selain itu, mahasiswa juga termotivasi untuk membuat perencanaan dan pencatatan keuangan secara konsisten. Mahasiswa meyakini bahwa perencanaan dan pencatatan keuangan dapat menjadi solusi terhadap masalah pemborosan. Kegiatan ini diharapkan agar mahasiswa mampu menghadapi berbagai tantangan finansial dengan bijak di masa yang akan datang.
Pengaruh Reputasi Perusahaan, Fluktuasi Harga Emas, Kualitas Pelayanan Dan Literasi Keuangan Terhadap Minat Nasabah Berinvestasi Melalui Cicil Emas Di PT. Pegadaian (Persero) Cabang Masbagik Uswah, Nurul; Fitriyah, Nur; Lenap, Indria Puspitasari
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.1114

Abstract

This study aims to determine the influence of Company Reputation, Gold Price Fluctuations, Service Quality and Financial Literacy on Customer Interest in Investing through Gold Installments at PT. Masbagik Branch Pawnshop. The type of research used is associative with a quantitative approach. The sample in this study was 100 respondents. The sampling method used in this study is probability sampling with a simple random sampling method. The data obtained were analyzed using the Structural Equation Model Partial Least Square (SEM-PLS) analysis technique through SmartPLS software version 4. The results of this study show that the Company's Reputation and Gold Price Fluctuations have a positive and significant effect on Customer Interest in Investing through Gold Installments. Meanwhile, Service Quality and Financial Literacy do not affect customer interest in investing through gold installments.
Pembelajaran Akuntansi Secara Online: Pengujian Model Unified Theory Of Acceptance Dan Use Of Technology (UTAUT) Elsha, Nadia; Atikah, Siti; Lenap, Indri Pupitasari
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 3 (2022): December 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v1i3.171

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis faktor-faktor yang mempengaruhi Sistem E-learning di Fakultas Ekonomi dan Bisnis Universitas Mataram. Model Unified Theory of Acceptance and Use of Technology (UTAUT) merupakan sintesis dari model penerimaan teknologi yang akan tepat digunakan sebagai model evaluasi e-learning. Variabel yang digunakan dalam penelitian ini adalah empat konstruk kunci UTAUT yaitu; ekspektasi kinerja, ekspektasi upaya, pengaruh sosial, dan kondisi yang memfasilitasi. Sampel dalam penelitian ini ditentukan dengan menggunakan purposive sampling dan penentuan jumlah sampel menggunakan teknik talas yaman sehingga diperoleh total sampel sebanyak 229 responden. Pengumpulan data dilakukan dengan metode kuesioner dan menggunakan SPSS versi 25 dalam melakukan analisis data statistik. Hasil usulan ini menunjukkan bahwa variabel ekspektasi kinerja, ekspektasi upaya, dan pengaruh sosial tidak berpengaruh signifikan terhadap niat berperilaku, sedangkan variabel kondisi fasilitator berpengaruh signifikan terhadap niat berperilaku This study aims to test and analyze the factors that affect the E-learning System at the Faculty of Economics and Business, University of Mataram. The unified theory of acceptance and use of technology (UTAUT) model is a synthesis of a technological acceptance model that will be appropriately used as an e-learning evaluation model. The variables used in this study are the four key constructs of UTAUT, namely; performance expectancy, effort expectancy, social influence, and facilitating condition. The samples in this study were determined using purposive sampling and determination of the number of samples using the Yamane taro technique so that a total sample of 229 respondents was obtained. Data collection was carried out by the questionnaire method and used SPSS version 25 in carrying out statistical data analysis. The results of this proposal show that the variables of performance expectancy, effort expectancy, and social influence do not have a significant effect on the e-larning system, while the facilitating condition variables have a significant effect on the e-learning system. Keyword: E-learning system, acceptance, UTAUT mode
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