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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Owner : Riset dan Jurnal Akuntansi GANEC SWARA Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Tata Sejuta STIA Mataram Jurnal Gema Ngabdi Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Abdimas Sangkabira BIOS : Jurnal Teknologi Informasi dan Rekayasa Komputer East Asian Journal of Multidisciplinary Research (EAJMR) Balance : Jurnal Akuntansi dan Manajemen Asian Journal of Management Analytics Journal of Management Accounting Business and International Research International Journal of Business and Applied Economics (IJBAE) Journal of Management Accounting, Tax and Production
Nurabiah, Nurabiah
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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From wallets to screens: Exploring the determinants of QRIS payment adoption among Millennials in Eastern Indonesia Tatian, Calysta Tartila; Nurabiah, Nurabiah; Ridhawati, Rini; Thao, Hoang Thi Phuong
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 21 No. 1 (2024): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v21i1.21712

Abstract

In response to the global challenges and the demands of the digital revolution, Bank Indonesia launched the Quick Response Code Indonesian Standard (QRIS), a unified payment system designed to enhance convenience and security. Despite these potential benefits, the adoption rate of QRIS has been relatively slow. This study aims to understand the factors driving the adoption of QRIS among Millennials in Eastern Indonesia by examining how attitudes, subjective norms, and perceived behavioral control affect their intention to use QRIS. Using a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM), we analyzed data from 505 respondents. The findings reveal that attitudes, subjective norms, and perceived behavioral control significantly impact Eastern Indonesian Millennials intention to adopt QRIS. Interestingly, even though Eastern Indonesia is known for its inadequate digital infrastructure and low digital literacy, these internal behavioral factors are remarkably positive.  This indicates that the low penetration of QRIS in the region is mostly due to external factors rather than individual behavioral tendencies.
ANALISIS PEMERINGKATAN KINERJA DENGAN PERSPEKTIF BALANCED DETERMINAN BUSNIESS TO CONSUMER (B2C) E-COMMERCE DI KOTA MATARAM Marchidita, Risa; Nurabiah, Nurabiah; Hilendri L, Baiq Anggun
Jurnal Riset Akuntansi Vol 16 No 2 (2017): Aksioma - Jurnal Riset Akuntansi, Desember 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i2.16

Abstract

The objective of this study is to examine the influence of lifestyle, trust, perception of risk, perception of ease, perception of benefits, perception of control, customer satisfaction and customer loyalty toward the business to consumer e-commerce system. This study was conducted in Mataram City by targeting online shopping user as research sample. The data used in this study is collected through the distribution of questionnaire with 100 respondents divided into several clusters of dissemination. The results of this study indicate that trust, perception of ease and customer loyalty significantly influence business to consumer e-commerce system. Meanwhile, other variables such as lifestyle, risk perception, benefit perception, control perception and customer’s satisfaction do not affect business to consumer e-commerce system. This study implies that business to consumer e-commerce systems system needs to be improved both in terms of ease and security in the transaction in order to maximize the system in online shopping transactions.
ANALISIS HUBUNGAN KONTROL KEAMANAN, REPUTASI E-VENDOR, KEAKRABAN, DAN PERCEIVED REPUTATION DENGAN KEPERCAYAAN DALAM PENGGUNAAN E-COMMERCE Nurabiah, Nurabiah; Pusparini, Herlina; Nurfitriyah, Nurfitriyah; Isnaini, Zuhrotul; Mariadi, Yusli
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.24

Abstract

The objective of this study is to examine the security of control, reputation of e-vendor, familiarity and, perceived reputation toward the trust to e-commerce system. This study was conducted in Accounting Department Faculty of Economics and Business Mataram University by targeting online shopping user as research sample. The data used in this study is collected through the distribution of questionnaire with 88 respondents. Data were analyzed by Partial Least Square (PLS). The results of this study indicate that reputation of e-vendor and perceived reputation significantly influence business to trust the e-commerce system. Meanwhile, other variables such as security of control and familiarity do not affect trust on the e-commerce system. This study implies that users to consumer e-commerce systems system needs to be improved both in terms of ease and security in the transaction in order to maximize the system in e-commerce transactions.
ANALISIS HARGA SAHAM SEBELUM, SAAT, DAN SETELAH AKSI DEMO 411 DAN AKSI DEMO 212 TAHUN 2016 Suhaedi, Wirawan; Nurabiah, Nurabiah; Anjani, Ika Putri Fitri
Jurnal Riset Akuntansi Vol 16 No 1 (2017): Aksioma - Accounting Journal Research, Juni 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i1.36

Abstract

The 411 and 212 rally related to the issue of religious blasphemy has drawn the attention of Indonesian people and also became the news of the world. Both events cause some positive and negative perceptions of society and government as well as the investors since it will likely impact the stock price in Indonesia capital market as represented by value of abnormal return. Therefore, this study aimed to prove the presence or absence of the impact of both events to the stock price. This study was conducted on 100 samples of companies listed on the Kompas 100 index during August 2016 - January 2017. This research is a comparative descriptive study by using event study approach. The test was performed by using Wilcoxon one sample test and Wilcoxon paired samples test. The results of this study indicate that the stock prices tend to fall before the 411 rallies took place. Although the event did not have an impact on stock price changes at the time of the 411 rallies happened, the stock prices tend to rise after the action of 411 rallies took place. The results of this study also indicate that the stock prices tend to fall before until the 212 rallies took place then tend to rise after the action of 212.
Implementasi PSAK 109 tentang Akuntansi Zakat, Infaq, dan Sedekah (Studi Pada Badan Amil Zakat, Infaq, Sedekah di Kota Mataram) Nurabiah, Nurabiah; Pusparini, Herlina; Fitriyah, Nur; Mariadi, Yusli
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.52

Abstract

Accountability requires public institutions to make financial reports to describe the organization's financial performance to outsiders. With the issuance of PSAK No. 109 of 2012 concerning zakat, infaq / shadaqah, this standard will give Amil Zakat Institution and Amil Zakat Agency as a reference for reporting zakat, infaq / shadaqah, namely the ability to provide information related to the recognition, measurement and presentation of zakat, infaq / shadaqah. Therefore the purpose of this study is to find out how the implementation of Accounting for Zakat, Infaq and Alms on the Amil Zakat Agency in Mataram City is based on PSAK No.109. The type research used in this study is descriptive research with a quantitative approach. Data used in this study through questionnaires and documentation. The questionnaire was addressed directly to the accounting staff or the head of the finance department and employees of the amil zakat institution in the city of Mataram. Then do the documentation as supporting data from the results of the questionnaire conducted. Data analysis using validity, reliability, and descriptive statistics test. The results of this study conclude that the BAZNAS city of Mataram has fully implemented the use of PSAK No.109 both in terms of recognition, measurement, presentation, and disclosure
Pendampingan Penggunaan Financial Technology Di Era Society 5.0 Di Desa Saribaye Kecamatan Lingsar Lobar Nurabiah, Nurabiah; Pusparini, Herlina; Fitriyah, Nur; Bambang, Bambang; Mariadi, Yusli; Aprilian, Imam Yuardi; Setiawati, Rani; Santoso, Aprilia; Wulan, Putri Cahya
Jurnal Gema Ngabdi Vol. 6 No. 2 (2024): JURNAL GEMA NGABDI
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jgn.v6i2.420

Abstract

Saribaye Village is one of the villages in NTB that is of concern for financial literacy issues. One of the programs held by the NTB Province OJK is the "sobat sikapi" program. This service aims to increase understanding and good use of fintech for young people and MSMEs in Saribaye village and can be implemented in everyday life. To solve partner problems related to understanding and using digital financial applications in the form of payment systems on Gojek, OVO, Shopee, Bukalapak, Tokopedia, Tcash, Dana and Paytren, the implementation of this service consists of two stages, including 1) First Stage, providing knowledge and information about digital finance in the form of payment systems on Gojek, OVO, Shopee, Bukalapak, Tokopedia, Tcash, Dana and also Paytren to make them understand more about the benefits of using fintech. 2) Second stage, offline and online consultation assistance. If there are young people and MSME players who still don't understand what digital finance is and its use, they can ask at any time via the service team's WhatsApp or via email to each service team. In this training, the methods are lecture, practice, and discussion. This mentoring was attended by 26 participants. After conducting the survey, the results showed that the level of financial literacy in the form of respondents' use of fintech was good. This was proven by 40.9% of the average respondents' answers indicating good financial literacy, 38.3% showed quite good results and 20.9% showed poor results.  Keywords: mentoring; financial literacy; digital finance
PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI (Studi Empiris pada OPD BPKAD Pemerintahan Kota Bima) RAMADHAN, M ZIQRY; Nurabiah, Nurabiah
Bisnis-Net Vol 7, No 1: JUNI 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i1.4284

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman standar akuntansi pemerintah (SAP) dan pemanfaatan sistem informasi akuntansi (SIA) terhadap ualitas laporan keuangan pemerintah daerah dengan kompetensi sumber daya manusia (SDM) sebagai variabel moderasi. Jenis penelitian ini menggunakan penelitian asosiatif dengan metode kuantitatif. Penelitian ini menggunakan data primer yang diperoleh secara langsung dengan melakukan penyebaran kuesioner kepada OPD di BPKAD Kota Bima. Penentuan sampel dengan teknik purposive sampling dengan kriteria pegawai yang bekerja di BPKAD Kota Bima dan Menjabat sebagai Kepala Bidang, Sekretaris, Bendahara, dan Staf Keuangan, sehingga diperoleh jumlah keseluruhan sebanyak 75 responden. Adapun alat analisis data menggunakan menggunakan Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa pemahaman standar akuntansi pemerintahan tidak berpengaruh terhadap kualitas laporan keuangan, sedangkan pemanfaatan sistem informasi akuntansi berpengaruh signifikan terhadap kualitas laporan keuangan pemerintah daerah. Kompetensi sumber daya manusia tidak dapat memoderasi pengaruh pemahaman standar akuntansi pemerintahan terhadap kualitas laporan keuangan, sedangkan kompetensi sumber daya manusia dapat memperlemah pengaruh pemanfaatan sistem informasi akuntansi terhadap kualitas laporan keuangan pemerintah daerah.
PENGARUH PENGETAHUAN AKUNTANSI, TINGKAT PENDIDIKAN, LATAR BELAKANG PENDIDIKAN DAN MOTIVASI KERJA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA PELAKU UMKM DI KOTA BIMA NURHIKMAH, NURHIKMAH; BAMBANG, BAMBANG; NURABIAH, NURABIAH
GANEC SWARA Vol 18, No 1 (2024): Maret 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i1.762

Abstract

This study aims to examine the effect of accounting knowledge, education level, educational background and work motivation on the use of accounting information on MSME actors in Bima City. This research is quantitative associative research. This study uses primary data obtained by distributing questionnaires to 137 respondents who are owners/ managers of MSMEs in Bima City. The data analysis technique in this study was carried out using the Partial Least Square (PLS) method using SmartPLS 3.0 software. The result of this study is that there is a positive influence between accounting knowledge and work motivation on the use of accounting information. However, the level of education and educational background has no significant effect on the use of accounting information. This research is limited to accounting knowledge, education level, educational background and work motivation so that other variables need to be developed to be more in-depth such as business age, business scale, accounting training, business experience and others.
ANALISIS SISTEM INFORMASI MANAJEMEN DALAM PENYALURAN KREDIT USAHA RAKYAT (KUR) PADA PT. BANK RAKYAT INDONESIA (PERSEROAN) TBK. UNIT SUMBAWA BESAR SUHANDARI, HELDA; BAMBANG, BAMBANG; NURABIAH, NURABIAH
GANEC SWARA Vol 18, No 2 (2024): Juni 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i2.848

Abstract

This research aims to analyze the management information system in KUR distribution at Bank Rakyat Indonesia Sumbawa Besar unit. The research method used was a qualitative descriptive approach with data collection techniques through interviews. The informants in this research were the head of the KUR section and staff at the Bank Rakyat Indonesia Sumbawa Besar Unit. The results of this research can be concluded that the use of management information systems in KUR distribution at BRI bank is based on several indicators, namely 1). Accuracy with a high level of truth so that the implementation of management information systems can reduce risks and obstacles when carrying out the data validation process 2). Information is also timely to convey information according to target 3). The information is also in accordance with what is provided to ensure that the information presented is in accordance with consumer needs and finally 4). Information must be complete because it will provide effective support for management in managing the organization efficiently and effectively which will have an impact on their attitude of acceptance of the technology and will have a huge impact on employee performance as well as updates or additions to features in the system that allow users to access information. additional or more detailed and ensure that the information presented by the system can be interpreted easily and is used effectively to design mechanisms or features in the KUR management information system in a format that is easy to understand
PENGARUH E-COMMERCE, SOSIAL MEDIA, DAN FINANCIAL TECHNOLOGY TERHADAP PENINGKATAN PENDAPATAN USAHA MIKRO KECIL MENENGAH (UMKM) DI SUMBAWA BESAR Maharani, Aprilia; Nurabiah, Nurabiah
Bisnis-Net Vol 7, No 2: DESEMBER 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i2.4869

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh e-commerce, sosial media, dan financial technology terhadap peningkatan pendapatan UMKM di Sumbawa Besar. Jenis penelitian ini menggunakan penelitian asosiatif dengan metode kuantitatif. Penelitian ini memperoleh data dengan menyebarkan kuesioner secara langsung dan melalui google forms. Penentuan sample dengan teknik porposive sampling dengan kriteria UMKM yang menggunakan e-commerce, sosial media, dan financial technology dalam penjualannya, sehingga diperoleh jumlah sebanyak 65 UMKM. Adapun alat analisis menggunakan SmartPLS. Hasil penelitian ini menunjukkan bahwa e-commerce, sosial media, dan financial technology memiliki pengaruh yang positif dan signifikan terhadap peningkatan pendapatan UMKM di Sumbawa Besar.
Co-Authors Alfina, Deisya Andriyani, Varadinda Anjani, Ika Putri Fitri Aprilia, Lala Latifa Annisa Aprilian, Imam Yuardi Aulia, Irma Aulya, Iis Azizah, Novia Fitri Bambang Bambang Cahyani, Suci Elin Erlina Sasanti Fauzul, M. Fidduha, Arsyadila Sophia FITRIYAH, NUR Hemayanti, Niril Hilendri L, Baiq Anggun Hilendria, Baiq Anggun Huswatun Hasanah Islami, Fitriani Putri Isnaini, Zuhrotul Jurati, Jurati Karim, Nina Karina Key, Maria Yolanda Anel Stefani Lia Agustina, Lia Lukman Effendy, Lukman MAHARANI, APRILIA Marchidita, Risa Medhitama, Deva Putri Nurfitriyah, Nurfitriyah Nurhikmah Nurhikmah Permana, Dewa Made Aditya Pilaili, Mila PRATAMA, ANDRIAN Pusparini, Herlina Puteri, Lilis Rahman Putri, Helmiati Putri, Novia Ardana Rahman, Satria Rizki RAMADHAN, M ZIQRY Rini Ridhawati Rukma, Gita Apriliali Saesel, Ahmad Muzanni Mahirsan Safitri, Annisa Santoso, Aprilia Setiawati, Rani Suhaedi, Wirawan SUHANDARI, HELDA Tatian, Calysta Tartila Thao, Hoang Thi Phuong Wahyudin, Lalu Teguh Agisna Wibowo, Dimas Aldy Wulan, Putri Cahya YUSLI MARIADI