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All Journal Multidisciplinary Journal of Education, Economic and Culture Jurnal Riset Manajemen dan Akuntansi
Ikang Murapi
Universitas Bumigora Mataram
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Analisis Penerapan Good Corporate Governance pada BUMDes Beriuk Berkah Desa Labuapi Kecamatan Labuapi Kabupaten Lombok Barat Eka Surya Saputra; Defel Septian; Ikang Murapi
Jurnal Riset Manajemen dan Akuntansi Vol. 6 No. 2 (2026): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v6i2.7762

Abstract

This study aims to determine the importance of implementing Good Corporate Governance at BUMDes Beriuk Berkah in order to understand the role of Good Corporate Governance principles. The research method used is descriptive qualitative through interviews, observations, and documentation at BUMDes Beriuk Berkah in Labuapi Village, Labuapi District, West Lombok Regency. Data analysis was conducted by examining the experiences, perceptions, and meanings constructed by the informants. The results of the study indicate that the implementation of Good Corporate Governance principles at BUMDes Beriuk Berkah has been quite successful. The principles of Accountability and Independence have been well implemented, while the principles of Transparency and Responsibility are still more focused on the internal sphere and have not yet fully reached the wider community. The principle of Fairness has been applied fairly, but it has not been fully reflected in the equitable distribution of economic benefits.
Pengaruh Program Promo dan Cashback Pada Platform Marketplace Terhadap Rasionalitas Pengeluaran Mahasiswa Dalam Perspektif Akuntansi Keperilakuan Nabila Putri Mulyati; Ikang Murapi; Baiq Dinda Puspita Ayu
Multidisciplinary Journal of Education , Economic and Culture Vol. 4 No. 2 (2026): September 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/7xr3sh14

Abstract

This study aims to analyze and examine the influence of promotional programs on marketplace platforms on the rationality of student spending. A quantitative approach with a causal-associative research design was employed. Data were collected via Likert-scale questionnaires distributed to active students at the Faculty of Economics and Business, Bumigora University, during the Odd Semester of the 2025/2026 academic year who use marketplace platforms. The sample consisted of 85 students selected using purposive sampling. Data analysis was conducted using multiple linear regression with the aid of SPSS 26, encompassing t-tests, F-tests, and the coefficient of determination. The results indicate that promotional programs have a positive and significant effect on the rationality of student spending, with a regression coefficient of 0.324, a t-value of 3.314, and a significance value of 0.001. Cashback showed a regression coefficient of 0.007, a t-value of 0.071, and a significance value of 0.943, indicating no significant effect on the rationality of student spending
Co-Authors Baiq Dinda Puspita Ayu Defel Septian Eka Surya Saputra Nabila Putri Mulyati