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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
Isnaini, Zuhrotul
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Agriculture, Biological Sciences & Forestry Humanities 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

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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.
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
Co-Authors Akbar, Hikmal Ayudia Sokarina Baturaja, Susan Biana Adha Inapty, Biana Adha Biswas, Nurani Putri Cahyaningtyas, Susi Retna Elin Erlina Sasanti endar pituringsih, endar Gayatri, Baiq Alon Pramudhya Handayani, Yupita Riskia Isna, Isnawati ISNAWATI Isnawati Isnawati Isrofiati, Rosida Lestari, Dwi Tri Okta Meliana Lilik Handajani Lukman Effendy, Lukman Mas Prapti Wagi Swari, Ni Luh Pusparini , Herlina Putri, Nabila Novanda Ramadhani, Rahmi Sri Saipul Arni Muhsyaf Sri Ramadhani, Rahmi