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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
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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Analisis Pengaruh Pandemi Covid-19 terhadap Tingkat Pendapatan UMKM (Studi Kasus UMKM Lombok Timur) Yuliana Astuti; Herlina Pusparini; Yusli Mariadi
Bursa : Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2022): Mei 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.898 KB) | DOI: 10.59086/jeb.v1i2.43

Abstract

The emergence of covid-19 at the end of 2019 in Wuhan China, is not only a common disaster but a cause of death for those contaminated by the virus known as Covid-19. The virus is not only the pledge but impacted the economic and financial conditions worldwide. The pandemic spread out all over the globe including Indonesia. The main purpose of this research is to analyze the impact of Covid-19 on the financial condition, especially on the Small and Medium Enterprises (UMKM). the where all data has been gathered by The Result of the research indicates that the pandemic so-called Covid-19 is extremely impacted actors of Small and Medium Enterprises (UMKM), they face a statistically significant decrease in income with minus 50% and more every month.
Pengaruh Kecerdasan Emosional, Perilaku Belajar Dan Cara Mengajar Dosen Terhadap Pemahaman Akuntansi Mahasiswa Di Masa Pandemi Muna Wara; Herlina Pusparini; Adhitya Bayu Suryantara
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 6 No 2 (2022): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v6i2.5679

Abstract

This study aims to examine the effect of emotional intelligence, learning behavior and teaching methods of lecturers on accounting understanding during the Covid 19 pandemic. The study was conducted on undergraduate accounting students of 2017 and 2018 who had taken compulsory accounting courses. This type of research is an associative study which aims to determine the effect of emotional intelligence, learning behavior and teaching methods of lecturers on accounting understanding during the Covid 19 pandemic. Data processing techniques use multiple linear regression analysis method with IBM SPSS 26 software application. The results of this study indicate that emotional intelligence affects accounting understanding with a significant value of emotional intelligence during the Covid 19 pandemic, learning behavior does not affect accounting understanding during the Covid 19 pandemic, this is due to several factors such as poor study habits, namely poor study time. Regular and poor reading habits, especially during this pandemic, students study independently at home so that their learning behavior is irregular. The way of teaching lecturers has an effect on accounting understanding during the COVID-19 pandemic
EFEKTIVITAS BANTUAN LANGSUNG TUNAI DANA DESA BAGI MASYARAKAT TERDAMPAK COVID-19 DI DESA KEKAIT Dediantari Mas Maheswary; Herlina Pusparini; Aditya Bayu Suryantara
Jurnal Aplikasi Akuntansi Vol 7 No 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 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/jaa.v7i1.162

Abstract

In early 2020, the world was shocked by the outbreak of a virus originating from Wuhan, Tingkok, namely the Corona Virus (SARS-CoV-2) or called Covid-19. The Covid-19 pandemic has had a very significant impact on the world, including in Indonesia. The impact of this pandemic caused the country's economy to decline. Responding to this situation, the Indonesian government issued various assistance programs, one of which is the Village Fund Cash Direct Assistance (BLT-DD) program aimed at underprivileged villagers and of course based on the criteria of beneficiaries that have been set by the government. The purpose of this study is to find out the effectiveness of direct cash assistance of village funds for people in Kekait Village, especially for underprivileged communities, it is felt to be very beneficial for them. The author uses effectiveness theory according to Duncan with qualitative research methods of case study research types by conducting observations, interviews, questionnaires, and documentation. From the research that the author conducted, it shows that the implementation of the BLT-DD program in Kekait Village has been running effectively.
ANALISIS CONTENT IKLAN BIDANG AKUNTANSI DENGAN PERSYARATAN KETERAMPILAN AKUNTAN Herlina Pusparini; Nurabiah Nurabiah; Yusli Mariadi
Jurnal Aplikasi Akuntansi Vol 7 No 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 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/jaa.v7i1.163

Abstract

The purpose of this study is to find out what professional skills are most needed by accountants based on an analysis of job advertisements. This type of research is descriptive research with content analysis approach. The subjects is 14 trusted job search sites in Indonesia. The results of the study stated that the order of qualification of accountant skills required by companies listed on credible job search sites in Indonesia includes 1) technical skills 2) interpersonal skills 3) personal skills 4) intellectual skills and 5) organizational skills. The results of this study indicate that mastery of accounting basics and mastery of technology in the form of accounting software are hard skills that must be possessed by accounting graduates, followed by soft skills such as communication and English, ability to adapt and work under pressure, critical and logical thinking, and ability to work according to deadlines.
PELATIHAN PENGELOLAAN KEUANGAN (PEMBUATAN LAPORAN KEUANGAN DAN INVESTASI) PADA BEBERAPA BISNIS/EKONOMI KREATIF DI KOTA MATARAM NTB Nurabiah Nurabiah; Herlina Pusparini; Nur Fitriyah; Yusli Mariadi
Jurnal Abdimas Sangkabira Vol. 3 No. 1 (2022): Jurnal Abdimas Sangkabira, Desember 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.v3i1.249

Abstract

Pengabdian ini bertujuan untuk membekali orang-orang yang bergerak pada bisnis/ekonomi kreatif tentang pengetahuan pembukuan, penyusunan laporan keuangan praktis, dan investasi. Metode pengabdian ini terdiri dari : 1) Ceramah bervariasi, metode ini dilakukan diawal pelatihan sebagai pengantar untuk menyusun sebuah laporan keuangan karena tidak semua peserta pelatihan adalah orang yang mengerti istilah-istilah dalam ekonomi/akuntansi. Sehingga dengan metode ini peserta pelatihan akan mendapatkan pengetahuan yang cukup dalam pengaplikasian penyusunan laporan keuangan. 2) Latihan Pembukuan dan Penyusunan Laporan Keuangan, dengan metode ini peserta pelatihan diberikan contoh bentuk-bentuk laporan keuangan dan mempraktekkan pembuatan laporan keuangan mulai dari Neraca, Laporan Rugi Laba, maupun Laporan Arus Kas. Setelah pelatihan ini peserta diharapkan dapat mengaplikasikan pembuatan laporan keuangan secara sederhana dalam menjalankan usahanya dan berinvestasi dengan cara berekspansi usaha ke lokasi lain.
PENINGKATAN LITERASI SISWA SMA 2 MATARAM PADA BIDANG-BIDANG AKUNTANSI DAN JENIS-JENIS PROFESI AKUNTANSI Nurabiah Nurabiah; Herlina Pusparini; Nur Fitriyah; Nurkholik Iskandar; Irawan Susanto
Jurnal Abdimas Sangkabira Vol. 3 No. 2 (2023): Jurnal Abdimas Sangkabira, Juni 2023
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.v3i2.446

Abstract

Pengabdian ini bertujuan untuk meningkatkan informasi dan pengetahuan siswa-siswi SMA 2 Mataram tentang bidang-bidang akuntansi dan profesi-profesi akuntansi yang bisa mereka ambil jika melanjutkan ke perguruan tinggi dan prospek pekerjaan sesuai dengan bidang dan profesi akuntasi tersebut. Metodenya ceramah dan diskusi. Dan sasaran literasi bidang-bidang dan profesi akuntansi ini pada siswa-siswi SMA 2 Mataram khusus untuk jurusan IPS dan perwakilan jurusan IPA yang punya minat untuk melanjutkan kuliah ke jurusan akuntansi. Tujuannya agar mereka melek dengan informasi bidang-bidang dan profesi akuntansi. Literasi ini dilaksanakan selama sehari dengan 40 orang peserta. Kegiatan literasi ini berjalan dengan lancar. Semua peserta antusias mengikuti acara hingga selesai. Peserta juga menilai bahwa literasi ini penting dan sangat diperlukan.
Analisis Tingkat Kesehatan Koperasi pada Koperasi Simpan Pinjam Dharma Sari Bumi Pagutan Nyoman Asti Primasantia; Herlina Pusparini; Indria Puspitasari Lenap
Valid: Jurnal Ilmiah Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i2.290

Abstract

This research aims to analyze the health level of cooperative at KSP Dharma Sari Bumi Pagutan in 2022 using the good corporate governance, risk profile, financial performance, and capital based on the Technical Guidelines of the Deputy for Cooperative Number 15 of 2021 about Guidelines for Cooperative Health Inspection Working Papers. This research is descriptive research with quantitative approach. The data used in this study are financial statements in 2021-2022 and non-performing loan data in 2022, and answers of questionnaires. The results of this research indicate that cooperative health level at KSP Dharma Sari Bumi Pagutan in 2022 is quite healthy with total score of 77,61 overall. The score is reviewed from 4 aspects, they are good corporate governance aspect which gets 88,24 with a healthy category, risk profile aspect which gets 90,48 with a healthy category, the financial performance aspect which gets 61,11 with a under supervision category, and the capital aspect which gets 87,50 with a healthy category. The cooperative should be able to improve its performance, especially its financial performance to get a healthy category.
Balanced Scorecard: Model Pengukuran Kinerja PT. Daya Cipta Perdana Rizky Marlina Putri; Herlina Pusparini; Yusli Mariadi
Valid: Jurnal Ilmiah Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i2.293

Abstract

This research aims to determine the performance of the model balanced scorecard as a measurement of company performance PT. Daya Cipta Perdana is reviewed from four perspectives, namely a financial perspective, a customer perspective, an internal business process perspective and a learning and growth perspective. This research is a type of qualitative research with a descriptive approach. This study uses primary data and secondary data with several data collection methods including interviews, questionnaires, literature and documentation. The results of this study can be concluded that PT. Cipta Perdana has a good performance. Specifically, performance measurement shows very good value for the customer perspective, internal business process perspective, and growth and learning perspective. From a financial perspective it is considered good because some of the financial ratios measured have decreased every year. This can be seen from PT. Daya Cipta Perdana which is included in a company that carries out project-based sales so that it affects financial reports.
Financial Distress Perbankan di Indonesia: Studi Komparasi Krisis Global 2008 dan Krisis Pandemi COVID-19 Ema Safutri Dahari; Herlina Pusparini; Isnawati
Distribusi - Journal of Management and Business Vol. 11 No. 2 (2023): Distribusi, September 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v11i2.342

Abstract

This study aims to find the impact that arose due to the 2008 global crisis and the COVID-19 pandemic crisis on banking financial distress by using the grover model as a proxy in seeing the value of financial distress. The research method used in this research is quantitative. The results of the research that emerged were that based on SPSS 25, in testing before and during the 2008 global crisis the significance value that appeared was 0.082 which indicated that there was no difference that appeared before and during the crisis. However, in the COVID-19 pandemic crisis, the significance value that appears is 0.000, which indicates that there are differences before and during the crisis. When viewed through the results of financial distress data, the percentage level of the number of companies experiencing financial distress from before and during the crisis has increased. Therefore, it can be said that the crisis indirectly affects the financial distress of banks.
Pengaruh Strategi Inovasi terhadap Kinerja Perusahaan E-Commerce Yang Dimoderasi Leadership Nurabiah; Herlina Pusparini; Nur Fitriyah
Distribusi - Journal of Management and Business Vol. 11 No. 2 (2023): Distribusi, September 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v11i2.381

Abstract

The innovation strategy is very attached to e-commerce companies which always need innovations with high knowledge and information technology and leadership that has innovations so as to produce good company performance. The purpose of this research is to examine the influence of innovation strategy on company performance mediated by leadership. The type of research used is associative research with a quantitative approach. The sampling technique used purposive sampling method. The sample in this study were e-commerce companies listed on the Indonesia Stock Exchange (IDX) with a total sample of 15 companies and a total of 75 observations. To test the hypothesis used multiple regression analysis using Stata 14.2 application. It can be concluded, among other things, that the value of a company's innovation strategy has no effect on company performance, both accounting performance and market performance, and leadership is not able to moderate/strengthen the relationship between the value of innovation strategy and company performance.
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