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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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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
Karakteristik Dewan Direksi dan Manajemen Laba di Indonesia Halila, Ruhana Nur; Atikah, Siti; Lenap , Indria Puspitasari
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.v1i3.215

Abstract

Penelitian ini bertujuan untuk membuktikan bukti empiris pengaruh karakteristik dewan direksi terhadap keberagaman gender, usia dan kebangsaan terhadap manajemen laba. Sampel untuk penelitian ini adalah perusahaan manufaktur yang digunakan yang dipilih dengan menggunakan metode purposive sampling. Data yang digunakan adalah dari tahun 2018-2021. Metode analisis yang digunakan dalam penelitian ini adalah regresi berganda yang diolah menggunakan SPSS. Berdasarkan hasil pengujian hipotesis ditemukan bahwa keberagaman gender, usia dan kebangsaan tidak berpengaruh signifikan terhadap manajemen laba pada perusahaan manufaktur di Indonesia The study aims to prove empirical evidence of the influence characteristics of the board of directors of gender diversity, age and nationality on earnings management. Sample for the study is manufacturing companies were used which were selected using a purposive sampling method. The data used are from 2018-2021. The method of analysis used in this study is multiple regression processed using SPSS. Based on the results of hypothesis testing, it was found that gender diversity, age and nationality had no significant effect on earnings management in manufacturing companies in Indonesia
Performance Of The National Zakat Agency Based On Financial Ratios Lenap, Indria; Karim, Nina Karina; Sasanti, Elin Erlina
JAS (Jurnal Akuntansi Syariah) Vol 8 No 1 (2024): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i1.1834

Abstract

This research aims to analyze the performance of BAZNAS Central Lombok Regency based on financial ratios. The type and research approach used is quantitative descriptive. This research uses secondary data from BAZNAS Central Lombok Regency financial reports for 2018-2022. The research results show that the activity ratio value indicates that BAZNAS Central Lombok has effectively distributed Zakat, Infaq, and Shadaqah (ZIS) funds. The turnover ratio shows very high/active performance, whereas the performance of ZIS fund distribution is excellent in time. The efficiency ratio shows that the ratio of collection costs is efficient, the operational cost ratio using the total operational costs divided by total ownership rights approach is inefficient, while the operational cost ratio using the total operational costs divided by total collection approach is efficient, as well as the human resource cost ratio. The amil fund ratio and liquidity ratio show good performance. On the other hand, the growth ratio shows poor performance. Theoretically, this research can be used as a reference for future research. Practically, this research can be a reference material for BAZNAS Central Lombok Regency, which has not yet entirely produced optimal performance and for the Central Lombok Regency government as the regulator so that it can mobilize the community and government officials in distributing zakat to BAZNAS Central Lombok Regency.
Prinsip Akuntabilitas, Transparansi Dan Value For Money Dalam Pengelolaan Keuangan Pada Masjid: (Studi Kasus Pada Masjid Baitul Gafur di Lingkungan Gebang) Jannah, Siti Raodatul; Fitriyah, Nur; Lenap, Indria Puspitasari
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 4 (2025): Jurnal Riset Mahasiswa Akuntansi, Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i4.2132

Abstract

This study aims to determine the application of the principles of accountability, transparency and value for money in financial management at the Baitul Gafur Mosque. The research method used is a qualitative approach with descriptive analysis. Data collection techniques through observation, interviews and documentation. The informants of this study were the Mosque Takmir, Mosque Treasurer, Head of the Dakwah/Worship and Education Division of the Mosque and 3 Mosque Congregations. The results of the study indicate that accountability in the financial management of the Baitul Gafur Mosque has been running well, although financial records are still simple and not in accordance with the ISAK 35 guidelines. Transparency is attempted through openness of information, publication of financial reports verbally every Friday prayer and provision of clear information regarding income and expenditure of funds. However, there are still notes regarding the lack of detailed information regarding expenditure of funds. Value for money shows significant improvements in economics, from less economical in 2020 to very economical in 2022 and 2023. Efficiency in generating income tends to increase, and effectiveness in achieving income targets shows a dramatic increase in 2022 and 2023. The financial management of the Baitul Gafur Mosque is still carried out using a simple recording method, namely cash receipts and disbursements by the administrators because it is considered sufficient and does not confuse the administrators in categorizing each existing transaction.
Perencanaan Keuangan Bagi UMK Kota Mataram Karim, Nina Karina; Cahyaningtyas, Susi Retna; Atikah, Siti; Sasanti, Elin Erlina; Husnaini, Wahidatul; Lenap, Indria Puspitasari
Jurnal Pengabdian Magister Pendidikan IPA Vol 8 No 4 (2025): Oktober-Desember 2025
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v8i4.13591

Abstract

Pelaku usaha mikro diharapkan dapat menjalankan bisnis yang terus berkembang dan berlangsung dalam jangka panjang. Untuk itu, pelaku usaha, terutama yang masih berupa startup membutuhkan perencanaan yang baik dalam memulai sebuah usaha. Pelatihan perencanan keuangan diberikan kepada pelaku UKM kota Mataram yang mengikuti Diklat Business Plan yang diselenggarakan oleh Dinas Perindustrian, Koperasi, dan UKM Kota Mataram. Diklat ini diikuti oleh 25 orang peserta dari berbagai UKM yang beroperasi di kota Mataram. Melalui pembelajaran tatap muka, studi kasus, dan diskusi individu maupun kelompok, peserta diklat diberikan materi perencanaan keuangan yang disesuaikan dengan kebutuhan UKM agar dapat menyusun perencanaan bisnis yang berkesinambungan. Perserta kegiatan mampu menyusun perencanaan keuangan untuk usahanya.
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