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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