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All Journal Distribusi Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Gema Ngabdi Valid Jurnal Ilmiah Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Abdimas Sangkabira Balance : Jurnal Akuntansi dan Manajemen Bursa : Jurnal Ekonomi dan Bisnis Jurnal Riset Mahasiswa Akuntansi E-JURNAL AKUNTANSI Proceeding Maritime Business Management Conference

Pusparini, Herlina

Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Author-ID : 1072592

Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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DETERMINAN PERJANJIAN UTANG BERBASIS AKUNTANSI (ACCOUNTING - BASED COVENANT) PADA OBLIGASI YANG DITERBITKAN OLEH PERUSAHAAN YANG TERDAFTAR INDEKS KOMPAS 100 Nurabiah, Nurabiah; Pusparini, Herlina; Alamsyah, Alamsyah; Fitriyah, Nur; Isnawati, Isnawati
Valid Jurnal Ilmiah Vol 15 No 1 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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

The objective of this study is to examine the influence of maturity, collateral, firm size, profitability, leverage, spread, firm reputation, and bond quality toward the accounting based convenant. The sample of this study was index kompas 100 during the period of 2014- 2016, so that sample total is 114. This research was conducted based on documentation, while data is acquired through the Indonesian Capital Market Directory (ICMD) and Indonesia Stock Exchange (IDX) Fact. Data were analyzed based on multiple linear regression, and t-test using the e-views. The results of the analysis in this study indicate that the collateral spread, firm reputation and bond quality ,  have significant influence on the accounting based convenant while maturity, firm size profitability, and leverage does not.

PENGARUH KINERJA PEMDA, KARAKTERISTIK PEMDA, DAN KARAKTERISTIK DEMOGRAFI TERHADAP IMPLEMENTASI E-GOVERNMENT (Studi Pada Pemerintah Daerah Tingkat Provinsi di Indonesia) Bambang; Herlina Pusparini; Nurabiah Nurabiah
Jurnal Aplikasi Akuntansi Vol 4 No 2 (2020): Jurnal Aplikasi Akuntansi, April 2020
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Wujud nyata dari aplikasi e-government yang telah umum dilaksanakan dan diatur pelaksanaannya adalah pembuatan situs web pemerintah daerah. Situs web pemerintah daerah merupakan salah satu strategi didalam melaksanakan pengembangan e-government secara sistematik melalui tahapan yang realistik dan terukur. Situs web pemerintah daerah merupakan tingkat pertama dalam pengembangan e-government di Indonesia yang memiliki sasaran agar masyarakat Indonesia dapat dengan mudah memperoleh akses kepada informasi dan layanan pemerintah daerah, serta ikut berpartisipasi di dalam pengembangan demokrasi di Indonesia dengan menggunakan media internet. Penelitian ini bertujuan untuk menguji secara empiris pengaruh kinerja pemda terhadap implementasi e-government, pengaruh karakteristik pemda terhadap implementasi e-government, dan pengaruh karakteristik demografi pemda terhadap implementasi e-government. Populasi dalam penelitian ini adalah pemerintah provinsi di Indonesia. Adapun sampel dalam penelitian ini dipilih berdasarkan kriteria. Kriterianya adalah pemerintah daerah tingkat provinsi yang masuk dalam indeks PeGi selama tahun 2014 – 2015. Sumber data yang digunakan dalam penelitian ini adalah data sekunder. Metode analisis data menggunakan SmartPLS versi 3.2.6. Hasil penelitian ini menunjukkan bahwa kinerja pemda berpengaruh terhadap implementasi e-goverment sedangkan karakteristik pemda dan karakteristik demografi tidak berpengaruh terhadap implementasi e-government.

KINERJA KEUANGAN DALAM KERANGKA MAQASHID SYARIAH: PENGARUHNYA TERHADAP NILAI PERUSAHAAN DENGAN ISLAMIC SOCIAL REPORTING SEBAGAI VARIABEL MODERATING Nur Fitriyah; Alamsyah M Tahir; Herlina Pusparini
Jurnal Riset Akuntansi Vol 15 No 2 (2016): Jurnal Riset Akuntansi, Desember 2016
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v15i2.6

The objective of this study is to provide empirical evidence on the influence of financial performance based on the framework of Maqashid Sharia toward the company value moderated by the Islamic Social Reporting (ISR) of Islamic banking in Indonesia. This study applied Agency Theory, Signaling Theory and Legitimacy Theory to justify the relationship between the variables studied. The sample of this study consisted of 11 Islamic Banks in Indonesia. Data were collected from financial statements and annual reports published by Bank Indonesia (BI) and Islamic Banks for the fiscal year of 2011-2015. Data were analyzed based on Moderating Regression Analysis (MRA). The results showed that financial performance, ISR and the interaction between the financial performances and the ISR does not simultaneously affect the company value at a significance level of 5%. However, it showed a significance level at 10% level of confidence. Partially, the results do not show that financial performance nor the ISR has influence on the company value. The result also indicated that ISR does not moderate the relationship between the financial performance and the company value. Keywords: financial performance, Islamic social reporting, company value.

AKUNTABILITAS KEUANGAN LEMBAGA FILANTROPI ISLAM DI INDONESIA Nur Fitriyah; Herlina Pusparini; Nurabiah Nurabiah
Jurnal Riset Akuntansi Vol 20 No 1 (2021): Jurnal Riset Akuntansi Aksioma, Juni 2021
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v20i1.123

Islamic Philanthropic Institutions must report the results of managing zakat, infaq, and alms to gain the trust of the community so that the potential for zakat, infaq, and alms collected is much greater because of the community's trust in these institutions. Therefore this study aims to determine the extent of the level of accountability in the financial transparency of the Islamic Philanthropic Institution in Indonesia as seen based on website data. This type of research is a descriptive study with a quantitative approach. The population in this study were 24 National Islamic Philanthropic Institutions that already have a Registered Certificate (SKT). Determination of the number of samples using the census method. The results of this study state that in terms of accessibility, the national Islamic philanthropy website is very accountable, meaning that the majority of Islamic Philanthropy has a website so that people can access information on Islamic Philanthropy financial statements and in terms of availability of financial reports, there are national Islamic philanthropic websites that are sufficiently accountable, are the statement of financial position and statement of changes in funds and some are less accountable, are statement of changes in managed assets and cash flow statement and there are those that are very less accountable, is notes to financial statements.

Pendampingan Penyusunan Laporan Keuangan Koperasi dengan Menggunakan Excel di Lingkungan Kesra Perumnas Tanjung Karang Permai Mataram Nur Fitriyah; Herlina Pusparini; Nurabiah Nurabiah
Jurnal Gema Ngabdi Vol. 3 No. 2 (2021): JURNAL GEMA NGABDI
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jgn.v3i2.142

This service aims to make savings and loan cooperatives in the Welfare Environment easy to access bank credit through the implementation of a computer-based accounting information system in the process of preparing financial reports and this becomes a pilot model in developing financial statement applications for other types of cooperatives in the city of Mataram. This service method consists of: 1) the first stage where the creation of a computer application for managing the financial statements of savings and loan cooperatives. With this application, it will be easier for administrators to make cooperative financial reports. 2) the second stage, where computer application training for the management of cooperative financial reports. This assistance is carried out in one of the houses of the cooperative management in the Perumnas Welfare environment using their respective laptops and also the assistants visit one of the administrators in their respective homes to be given assistance. This assistance is carried out for a day with 9 cooperative managers from 9 RTs in the Welfare Environment. This mentoring activity went smoothly. All participants enthusiastically followed the event to the end. Participants also considered that this assistance was important and indispensable for cooperative management. Participants hope to be followed up by providing more assistance so that the management can apply the preparation of cooperative financial reports using excel.

DETERMINAN PERJANJIAN UTANG BERBASIS AKUNTANSI (ACCOUNTING - BASED COVENANT) PADA OBLIGASI YANG DITERBITKAN OLEH PERUSAHAAN YANG TERDAFTAR INDEKS KOMPAS 100 Nurabiah Nurabiah; Herlina Pusparini; Alamsyah Alamsyah; Nur Fitriyah; Isnawati Isnawati
Valid: Jurnal Ilmiah Vol 15 No 1 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.964 KB)

The objective of this study is to examine the influence of maturity, collateral, firm size, profitability, leverage, spread, firm reputation, and bond quality toward the accounting-based convenant. The sample of this study was index kompas 100 during the period of 2014- 2016, so that sample total is 114. This research was conducted based on documentation, while data is acquired through the Indonesian Capital Market Directory (ICMD) and Indonesia Stock Exchange (IDX) Fact. Data were analyzed based on multiple linear regression, and t-test using the e-views. The results of the analysis in this study indicate that the collateral spread,firm reputation and bond quality, have significant influence on the accounting-based convenant while maturity, firm size profitability, and leverage does not

PENDAMPINGAN PENGGUNAAN APLIKASI RT ONLINE Nurabiah; Herlina Pusparini; Nur Fitriyah
Jurnal Abdimas Sangkabira Vol. 2 No. 1 (2021): Jurnal Abdimas Sangkabira, Desember 2021
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.v2i1.65

Pengabdian ini bertujuan untuk untuk meningkatkan pengetahuan dan keterampilan penggunaan aplikasi Rukun Tetangga secara online pada masyarakat Lingkungan Kesra khususnya RT 01 dan 02 Kelurahan Tanjung Karang Permai Kecamatan Sekarbela Kota Mataram. Untuk pemecahan permasalahan mitra terkait dengan pendampingan penggunaan aplikasi RT online maka pelaksanan pengabdian ini ada dua tahap, antara lain : 1) memberikan pengetahuan tentang aplikasi RT online dengan berbagai kemanfaatannya bagi pengurus RT dan warga sehingga bisa melek dengan aplikasi ini. 2) pendampingan penggunaan aplikasi RT online untuk memudahkan warga dan pengurus RT dalam hal administrasi dan keuangan RT. Sasaran pendampingan penggunaan aplikasi RT online ini pada seluruh warga dan pengurus RT 01 dan 02 lingkungan Kesra Tanjung Karang Permaia Sekarbela Kota Mataram. Pendampingan ini dilaksanakan selama sehari dengan 30 orang peserta. Kegiatan pendampingan ini berjalan dengan lancar. Semua peserta antusias mengikuti acara hingga selesai. Peserta juga menilai bahwa pendampingan ini penting dan sangat diperlukan. Peserta berharap ditindaklanjuti dengan melakukan pendampingan lagi sehingga dapat mengaplikasikan dengan lancar.

PENDAMPINGAN PENGGUNAAN APLIKASI ANDROID “AKUNTANSI UKM” UNTUK PENJUAL ONLINE Nurabiah; Herlina Pusparini; Nur Fitriyah
Jurnal Abdimas Sangkabira Vol. 2 No. 2 (2022): Jurnal Abdimas Sangkabira, Juni 2022
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.v2i2.78

Berkembangnya e-commmerce (online shoping) di masa covid-19 ini mengakibatkan semakin banyak yang bekerja sebagai penjual online dan rata-rata penjual online belum mencatat semua transaksi penjualannya. Dengan adanya aplikasi ini memudahkan penjual online tersebut membuat laporan keuangan dan akses ke perbankan lebih terbuka. Pengabdian ini bertujuan untuk untuk untuk meningkatkan pengetahuan dan keterampilan penggunaan aplikasi android “akuntansi UKM” pada penjual online di Kota Mataram. pelaksanan pengabdian ini ada dua tahap, antara lain : 1) memberikan pengetahuan tentang aplikasi android “Aplikasi UKM” dengan berbagai kemanfaatannya bagi penjual online sehingga bisa melek dengan aplikasi ini. 2) pendampingan penggunaan aplikasi android “Aplikasi UKM” untuk memudahkan penjual online dalam hal pembukuan. Dalam pelatihan ini metodenya ceramah, latihan dan diskusi. Sasaran pendampingan penggunaan aplikasi android “akuntansi UKM” ini pada penjual online di Kota Mataram. Pendampingan ini dilaksanakan selama sehari dengan 12 orang yang berjualan lewat on-line yang ada di kota Mataram. Pengabdian ini dilaksanakan tanggal 15 September 2021. Pengabdian ini menfokuskan pendampingan dalam hal penggunaan aplikasi akuntansi UKM berbasis android. Aplikasi ini sangat mudah dijalankan dan outputnya berupa laporan keuangan yang sesuai dengan standar akuntansi terutama standar akuntansi untuk EMKM. Aplikasi Akuntansi UKM dapat dijalankan oleh siapa saja dengan hanya membutuhkan sedikit saja pengetahuan tentang akuntansi. Karena waktu terbatas ada beberapa penjual online yang belum terlalu paham untuk penggunaan aplikasi ini. Oleh karena itu Kami Tim pengabdi membuatkan modul cara-cara penggunaan aplikasi akuntansi UKM ini dari awal sampai menghasilkan laporan keuangan. Dan Tim pengabdi bisa melakukan pendampingan secara berkelanjutan dengan mencantumkan contac person tim pengabdian.

Analisis Kinerja Keuangan Unit Usaha Pamdes Pada Bumdes Bina Sejahtera Kembang Kerang Kabupaten Lombok Timur Nurlaili Ayu Lestari; Herlina Pusparini; Adhitya Bayu S
Bursa : Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2022): Mei 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Local Water Company – Perusahaan Air Minum Desa (PAMDes hereafter) is a unit of local business that aims to manage and distribute clean water to local communities. This study aims at examining the financial performance of PAMDes Kembang Kerang based on four different ratios; liquidity, solvability, profitability, and activity. The method used in the current study was documentation in the form of the PAMDes financial reports from 2017 to 2020. To triangulate the data, semi-structured interviews were employed with the PAMDes staff. While the data gained from documentation were described quantitatively, the interview data were analyzed qualitatively. The current study results showed that from 2017 to 2020, the liquidity ratio for the first three consecutive years was infinity (very good), 9.09% (not good). For successive solvability ratios in three years were 0 (very good), 20.58% (very good). Meanwhile, the profitability ratios in a row from 2017 to 2020 NPM were 7.01% (good enough), -19.16% (not good), 8.88% (good enough), -24.8% (not good ). Meanwhile, ROA was 84,36 (very good), -12.8% (not good), 9.85% (good), -3.89% (not good). The last is the activity ratio obtained 12.03 times (very good), 0.67 times (not good), 1.11 times (not good), and 0.16 times (not good)

Analisis Pengelolaan Retribusi Sewa Peralatan dan Mesin dalam Meningkatkan Pendapatan Asli Daerah (PAD) pada Dinas Pekerjaan Umum dan Penataan Ruang (DPUPR) Kota Mataram Novita Indah Sari; Herlina Pusparini; Yusli Mariadi
Bursa : Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2022): Mei 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

This study aims to determine and analyze the management of equipment and machinery rental fees in increasing PAD at the DPUPR of Mataram City. This research is qualitative research with a descriptive type. The informants in this study were 6 people who were selected based on the author's view that the informants had knowledge and information about the problem under study. The data analysis used is data collection, data reduction, data presentation, and conclusion drawing. This research uses source and technique triangulation in data validation. The results of the study concluded that the management of equipment and machine rental levies carried out by the DPUPR in increasing the PAD of Mataram City had been carried out well based on the indicators of planning, organizing, directing, and supervising. However, the acceptance of this levy is still not maximized by the potential it has due to several inhibiting factors, namely the inadequate facilities or heavy equipment due to limited budgets, then the lack of quality human resources in terms of knowledge, competition with private parties, the lack of tenants and the Covid-19 outbreak

Co-Authors Adhitya Bayu S Aditya Bayu Suryantara Aida Hayatun Thaiybah Alamsyah Alamsyah Alamsyah M Tahir Bambang Dediantari Mas Maheswary Dwiky Wibowo Ema Safutri Dahari Fitriyah, Nur Ilma Nopita Sari Irawan Susanto Ismi Febriani Isnawati Isnawati Isnawati Isnawati, Isnawati Lalu Syukroni Arbain Lalu Takdir Jumaidi Lenap, Indria Puspitasari Muna Wara Nabila Farhana Novita Indah Sari Nungki Kartikasari NUR FITRIYAH Nur Fitriyah Nurabiah Nurkholik Iskandar Nurlaili Ayu Lestari Nurul Khairina Nyoman Asti Primasantia Rizky Marlina Putri Robith Hudaya S.Pd. M Kes I Ketut Sudiana . Silpya Raudatul Ulfiany Suryantara, Adhitya Bayu Tri Hanani Widia Astuti Yuliana Astuti Yusli Mariadi Yusli Mariadi Yusli Mariadi

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