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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Riset Akuntansi Aksioma JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ilmiah Tata Sejuta STIA Mataram Akurasi : Jurnal Studi Akuntansi dan Keuangan JAZ: Jurnal Akuntansi Unihaz Jurnal Abdi Insani Jurnal Pengabdian kepada Masyarakat Nusantara East Asian Journal of Multidisciplinary Research (EAJMR) Media Akuntansi Perpajakan Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi Edukasi
Isnaini, Zuhrotul
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Implementasi Asistensi Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi oleh Relawan Pajak Handayani, Yupita Riskia; Biswas, Nurani Putri; Akbar, Hikmal; Isnaini, Zuhrotul
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8332

Abstract

This study aims to analyze the implementation of the annual tax return (SPT) assistance program by tax volunteers at KPP Pratama Mataram Timur and its contribution to the literacy and compliance of individual taxpayers. This research employs a descriptive qualitative method, collecting data through observations, in-depth interviews, and documentation. The findings reveal that tax volunteers facilitated the SPT reporting process, particularly for first-time e-Filling users. The hands-on approach, conducted without visual educational aids, proved effective in enhancing taxpayer understanding. However, the program faced technical challenges such as unstable internet connections and limited service space. The implications highlight the need for strengthening infrastructure support, continuous volunteer training, and formal collaboration between DJP, KPP, and educational institutions to ensure the effectiveness and sustainability of the assistance program.
Implementation of Think Pair Share Model Assisted by E-Cergam Media to Improve Critical Thinking Ability of Elementary School Students Isnaini, Zuhrotul; Fardani, Much Arsyad; Pratiwi, Ika Ari
Edukasi Vol. 19 No. 2 (2025): Educational Psychology & Educational Technology
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/edukasi.v19i2.31649

Abstract

Background – The low critical thinking skills in Pancasila Education limit students’ ability to analyze information, argue logically, and present clear arguments. Research Urgency – Developing critical thinking skills requires learning models that facilitate active discussions and use contextual media, enabling students to better understand the material and enhance higher-order thinking skills. Research Objectives – This study aimed to examine the improvement of students’ critical thinking skills in Pancasila Education before and after implementing the Think Pair Share (TPS) model assisted by e-cergam media. Research Method – The research used a quantitative approach with a pre-experimental one-group pretest-posttest design. Participants were 23 fifth-grade students of SDN 1 Sidorekso in the 2024/2025 academic year, selected through saturated sampling. The instruments consisted of 15 pretest and posttest questions covering FRISCO indicators, and data were analyzed using N-Gain test. Research Findings – The results showed a medium increase (N-Gain = 0.4874), with the average score increasing from 52.74 to 75.74, a gain of 23 points. All indicators increased, with clarity showing the highest gain (N-Gain 0.724). The Pair stage in TPS model has proven to be the most effective in encouraging active group discussions, while e-cergam media provided contextual stories and tasks aligned with critical thinking indicators, which were found to gradually develop students’ critical thinking skills. Conclution - The Think Pair Share model assisted by e-cergam media effectively improved students’ critical thinking skills in Pancasila Education. Research Novelty/Contribution – The novelty of this study lies in integrating the TPS model with contextual-based e-cergam media in Pancasila Education, which has not widely studied before. This combination supports the development of students’ critical thinking skills through active group discussions and contextual storytelling.
APAKAH SUSTAINABILITY REPORTING MEMEDIASI HUBUNGAN KARAKTERISTIK DEWAN DAN KINERJA AKUNTANSI? Cahyaningtyas, Susi Retna; Sri Ramadhani, Rahmi; Isnaini, Zuhrotul
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 2 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2022
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v5i2.268

Abstract

Penelitian ini menguji secara empiris pengaruh langsung dan tidak langsung kerakteristik dewan seperti ukuran dewan, dewan independen dan keragaman gender dewan terhadap kinerja akuntansi dengan sustainability reporting (SR) sebagai variabel mediasi. Sampel penelitian adalah 84 perusahaan go public di Bursa Efek Indonesia yang mengungkapkan sustainability reporting periode 2017-2019. Pengujian hipotesis menggunakan analisis jalur. Hasil pengujian menunjukkan bahwa dewan independen, keragaman gender dewan secara langsung meningkatkan kinerja akuntansi sedangkan ukuran dewan tidak mempengaruhi kinerja akuntansi. Ukuran dewan, dewan independen, dan keragaman gender dewan tidak mempengaruhi pengungkapan pelaporan keberlanjutan. Sustainability Reporting tidak dapat memediasi karakteristik dewan terhadap kinerja akuntansi, karena SR yang sifatnya masih sukarela sehingga tidak banyak perusahaan yang mengungkapkannya.
The Influene of Financial Literacy, Financial Attitudes and Self Efficacy on the Use of Paylater in Generation Z Isrofiati, Rosida; Isnaini, Zuhrotul
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.v3i6.9440

Abstract

Many online shopping applications are now equipped with a buy now pay later method or better known as paylater. The widespread use of paylater to interact in all types of online transactions helps make buying and selling activities easier. The existence of a buy now pay later system makes people interested in using paylater. The purpose of this study is to determine the effect of financial literacy, financial attitudes and self-efficacy on the use of paylater in generation z. The research method uses quantitative. Data analysis was performed with PLS (Partial Least Square) using Smart PLS 3.0. The results showed that the three independent variables had a significant effect on the dependent variable.
Determinan Kecenderungan Kecurangan (fraud) Akuntansi Pada Koperasi Se Kecamatan Selong Gayatri, Baiq Alon Pramudhya; Isnaini, Zuhrotul
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 8 No 1 (2024): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v8i1.25283

Abstract

This research aims to analyze the determinants of accounting fraud tendencies consisting of suitability of compensation, information asymmetry, organizational commitment and individual morality in cooperatives throughout Selong District. This research was conducted at cooperatives in Selong District, totaling 25 cooperatives. This research sample was taken using a purposive sampling technique and used a questionnaire method which was distributed to 75 respondents. The data analysis technique uses multiple linear regression analysis with SPSS version 24 application. The results of the research show that individual morality has a negative effect on the tendency to cheat. Meanwhile, suitability of compensation, information asymmetry and organizational commitment have no effect on the tendency to cheat. This research can be a reference for cooperatives in efforts to prevent fraud.
Implementasi Corporate Social Responsibility Terhadap Lingkungan Sosial Di Sekitar Usaha Ternak Ayam Pedaging (Broiler): STUDI KASUS DI DESA DARMAJI, KEC.KOPANG KAB. LOMBOK TENGAH Eni apriani; Animah; Isnaini, Zuhrotul
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 1 (2024): Jurnal Riset Mahasiswa Akuntansi, Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.973

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana implementasi CSR (Corporate Social Responsibility) terhadap lingkungan usaha ayam broiler di Desa Darmaji Kec.Kopang Kab.Lombok Tengah. Penelitian ini menggunakan metode penelitian kualitatif. Metode pengumpulan data yang digunakan yaitu, observasi, wawancara, dan dokumentasi. Informan dalam penelitian ini berasal dari pelaku bisnis, karyawan dan warga sekitar. Penelitian untuk mengetahui bagaimana implementasi CSR (Corporate Social Responsibility). Hasil penelitian ini yaitu implementasi CSR (Corporate Social Responsibility) sudah sesuai dengan dimensi CSR (Corporate Social Responsibility) yaitu dimensi ekonomi sebagai penyokong suatu keberhasilan usaha, dimensi sosial sebagai tanggung jawab pelaku usaha terhadap warga sekitar usahanya, dan dimensi lingkungan sebagai tanggung jawab pelaku usaha terhadap pelestarian lingkungan.
Analisis Faktor - Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Untuk Berkarir Menjadi Akuntan Berpraktik: Studi Kasus Mahasiswa Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram Nurqomariatun; Sasanti, Elin Erlina; Isnaini, Zuhrotul
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2025): Jurnal Riset Mahasiswa Akuntansi, Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i1.1811

Abstract

This study aims to examine the influence of the perception of accounting students at the Faculty of Economics and Business, University of Mataram on the interest in becoming a practicing accountant. The variables used in this study are job market considerations, self-efficacy, and subjective norms. The sample in this study was determined using purposive sampling techniques and questionnaire distribution with a total of 67 respondents. Statistical data analysis uses multiple regression analysis techniques using the SPSS version 25 application. The results of this study show that the variables of job market considerations, self-efficacy, and subjective norms have a positive and significant effect on the interest in becoming a practicing accountant.
Analisis Perbandingan Rasio Keuangan Untuk Menilai Kinerja Keuangan Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2020 – 2024 Lestari, Dwi Tri Okta Meliana; Sasanti, Elin Erlina; Isnaini, Zuhrotul
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.v5i4.2229

Abstract

This study aims to analyze and compare the financial performance of food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research uses a descriptive quantitative approach with secondary data obtained from the companies’ annual financial reports. The population in this study includes all food and beverage sub-sector companies, while the sample was selected using purposive sampling based on specific criteria, namely companies that consistently published financial reports over five years and did not experience consecutive losses. The data analysis method used is financial ratio analysis, consisting of liquidity, solvability, activity, and profitability ratios. The analysis was conducted using a time series approach to observe changes over time, and a cross-sectional approach to compare performance among companies in the same period. The results of the study indicate that, in general, the financial performance of the companies is in relatively good condition, as reflected in stable liquidity and profitability ratios. However, some companies recorded extremely high or negative ratios, particularly in profitability, which may require further review of the data or financial conditions of the companies involved.
Efisiensi Operasional dan Akuntansi Hotel melalui Magang Mahasiswa pada Royal Avila Isna, Isnawati; Mas Prapti Wagi Swari, Ni Luh; Baturaja, Susan; Isnaini, Zuhrotul
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 6 No 2 (2025): Jurnal Abdimas Independen, November 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v6i2.2249

Abstract

The student internship program serves as a strategic medium for integrating academic learning with practical experience in an industrial setting. The internship was carried out over a four-month period at Royal Avila Boutique Resort, with responsibilities focused on operational efficiency and hotel accounting, particularly in transaction input, inventory management, and audit control. The implementation method was both collaborative and participatory. Activities were conducted using the Visual Hotel Program (VHP) system and applied an adaptive approach through observation, technical training, and direct involvement in daily work processes. Interns were actively involved in entering PR, PO, SR, and IDT documents, AR and AP journal entries, and assisting the income auditor in reviewing daily revenue data. Inventory procedures that previously required more time were completed approximately three hours earlier. The involvement of student interns contributed to time efficiency, a 5–8% reduction in recording errors, and the optimization of finance staff workload. This experience demonstrates that internship programs not only benefit student development, but also provide meaningful contributions in supporting operational tasks within the industry
Penggunaan Software Akuntansi Oleh UMKM: Kajian Empiris Extended UTAUT Model Effendy, Lukman; Isnaini, Zuhrotul; Isnawati, Isnawati
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 11 No. 4 (2025): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v11i4.973

Abstract

This study examines factors influencing micro, small, and medium enterprises’ (MSMEs) intention to use accounting software by adopting an extended UTAUT2 model that includes performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, and habit. A quantitative survey of 252 MSME owners in Mataram City was analyzed using SEM-PLS with SmartPLS 4. The findings indicate that performance expectancy and hedonic motivation positively and significantly affect intention to use, while price value is also significant, highlighting the importance of perceived cost–benefit balance in adoption decisions. In contrast, effort expectancy, habit, facilitating conditions, and social influence are not significant. These results suggest that software providers should prioritize demonstrable performance benefits, enjoyable user experiences, and competitive pricing to attract MSMEs. Future research should employ larger, more representative samples and incorporate additional variables (e.g., digital literacy and prior technology experience) to develop a more comprehensive understanding of technology adoption determinants among MSMEs.
Co-Authors Akbar, Hikmal Animah Ayudia Sokarina Baturaja, Susan Biana Adha Inapty, Biana Adha Biswas, Nurani Putri Cahyaningtyas, Susi Retna Elin Erlina Sasanti Ema Yanti endar pituringsih, endar Eni Apriani Gayatri, Baiq Alon Pramudhya Handayani, Yupita Riskia Isna, Isnawati ISNAWATI Isnawati Isnawati Isrofiati, Rosida Kurniadi, Dwifan Lestari, Dwi Tri Okta Meliana Lilik Handajani Lukman Effendy, Lukman Mas Prapti Wagi Swari, Ni Luh Much Arsyad Fardani Nurqomariatun Pratiwi , Ika Ari Pusparini , Herlina Putri, Nabila Novanda Ramadhani, Rahmi Sri Saipul Arni Muhsyaf Sri Ramadhani, Rahmi