Article Per Year (5 Year)
p-Index From 2021 - 2026
7.528
P-Index
This Author published in this journals
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

Published : 66 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 66 Documents
Search

 3   4   5   6   7 
PEMBAYARAN ELEKTRONIK NON-BANK DAN KONTRIBUSINYA TERHADAP AKUNTABILITAS PADA UMKM DI KOTA MATARAM Nina Karina Karim; Siti Atikah; Indria Puspitasari Lenap
Indonesian Journal of Social Sciences and Humanities Vol. 2 No. 1 (2021): Edisi Maret 2021
Publisher : Indonesian Publication Center

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

Abstract

Advances in technology have changed the way we do our daily activities. Cell phones and tablets are not only used as a means of communication and information dissemination but also as portals that are used for shopping, completing banking transactions and even participating in the stock exchange. With the increasingly affordable prices of these devices, and the easier it is for people to access the internet, more and more businesses are turning to smart devices instead of spending money to buy conventional cash registers to help their business operations. The availability of various applications that can be run with smart devices also affects the way a company runs its business. This study seeks to see what factors influence the consideration of using a non-bank electronic payment system and its contribution to business accountability in MSMEs in Mataram City. The results of research on 25 companies classified as MSMEs in Mataram City show that the factors that influence companies to use non-bank electronic payment modes are more directed to business characteristics and the wishes of business owners, not to customer characteristics, choices of other payment modes and benefits of payment modes other. In addition, the use of non-bank electronic payment modes has not been found to be beneficial for business accountability.
Analisis Manfaat Sistem Pembayaran dengan QRIS pada UMKM di Provinsi Nusa Tenggara Barat Karim, Nina Karina; Atikah, Siti; Lenap, Indria Puspitasari
Empiricism Journal Vol. 6 No. 4: December 2025
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/4c774e82

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi minat pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Provinsi Nusa Tenggara Barat (NTB) dalam menggunakan sistem pembayaran QRIS. Metode yang digunakan adalah deskriptif kuantitatif dengan kuesioner yang disebarkan kepada 89 pelaku UMKM yang terdaftar. Hasil penelitian menunjukkan bahwa mayoritas responden adalah pemilik usaha (90,9%), dengan 83,3% usaha sudah memiliki Nomor Induk Berusaha (NIB). Sebagian besar responden menggunakan QRIS yang diterbitkan oleh bank (88,6%), dan 67,6% telah menggunakan QRIS kurang dari dua tahun. Minat untuk terus menggunakan QRIS di masa depan cukup tinggi, dengan 92,6% responden berencana untuk melanjutkan penggunaannya. Faktor utama yang memengaruhi penggunaan QRIS adalah kemudahan pemrosesan, keamanan, dan kenyamanan transaksi. Namun, kendala seperti ketergantungan pada jaringan internet dan gangguan sistem juga dilaporkan oleh sebagian besar responden. QRIS dianggap mempermudah pembayaran dan mengurangi risiko uang palsu. Meskipun begitu, beberapa masalah terkait biaya tambahan dan ketidakyakinan atas transaksi masih ada. Penelitian ini menyarankan peningkatan infrastruktur teknologi dan edukasi lebih lanjut untuk meningkatkan adopsi QRIS di kalangan UMKM di NTB. Evaluating the Benefits of QRIS Payment System for Micro, Small, and Medium Enterprises in West Nusa Tenggara Abstract This study aims to analyze the factors influencing the interest of Micro, Small, and Medium Enterprises (MSMEs) in West Nusa Tenggara Province (NTB) in using the QRIS payment system. The research method used is descriptive quantitative, with a questionnaire distributed to 89 registered MSME owners. The results show that the majority of respondents are business owners (90.9%), with 83.3% of businesses already having a Business Identification Number (NIB). Most respondents use QRIS issued by banks (88.6%), and 67.6% have been using QRIS for less than two years. The interest in continuing to use QRIS in the future is quite high, with 92.6% of respondents planning to continue using it. The main factors influencing the use of QRIS are the ease of processing, security, and convenience of transactions. However, challenges such as dependence on internet connectivity and system disruptions were also reported by a majority of respondents. QRIS is considered to simplify payments and reduce the risk of counterfeit money. However, some issues related to additional costs and uncertainty regarding transactions still remain. This study suggests improving technology infrastructure and further education to enhance the adoption of QRIS among MSMEs in NTB.
RELEVANSI NILAI PENGUNGKAPAN INSTRUMEN KEUANGAN PERBANKAN INDONESIA: TELAAH PSAK 60 (REVISI 2014) Nina Karina Karim; Elin Erlina Sasanti; Eni Indriani; Indria Puspitasari Lenap; 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 Wahidatul Husnaini; Susi Retna Cahyaningtyas; Sapto Hendri BS; Rahmi Sri Ramadhani; Indria Puspitasari Lenap
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 Indria Puspitasari Lenap; Nina Karina Karim; Elin Erlina Sasanti
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 Nina Karina Karim; Elin Erlina Sasanti; Indria Puspitasari Lenap; Nungki Kartikasari
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.
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