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All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI UNIVERSITAS JEMBER JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Owner : Riset dan Jurnal Akuntansi GANEC SWARA PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Aplikasi Akuntansi Jurnal Ilmiah Tata Sejuta STIA Mataram Jurnal Gema Ngabdi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Abdimas Sangkabira International Journal of Community Service 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 Accounting Management 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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Determinan Minat Berwirausaha Mahasiswa Aprilia, Lala Latifa Annisa; Nurabiah, Nurabiah
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2697

Abstract

This study aims to analyze the influence of e-commerce, entrepreneurial knowledge, accounting information systems, and motivation on the entrepreneurial interest of accounting students. The research employed a quantitative method with an associative approach. The sample consisted of 113 students from universities in Mataram City who had completed courses in Accounting Information Systems and Entrepreneurship, selected through purposive sampling. The results show that e-commerce (t = 0.413; p = 0.679) and entrepreneurial knowledge (t = 0.408; p = 0.684) do not have a significant effect on entrepreneurial interest. Conversely, accounting information systems (t = 8.380; p = 0.000) and motivation (t = 2.706; p = 0.007) have a significant effect. The coefficient of determination (R²) of 0.589 indicates that 58.9% of the variation in entrepreneurial interest can be explained by the four independent variables in the model. Several indicators were found to be invalid and are recommended not to be used in future research, including: for the e-commerce variable—honesty and responsibility, physical and mental endurance, and orientation and readiness to take risks; for the entrepreneurial knowledge variable—indicators related to marketing, banking, and the internet; for the accounting information systems variable—creative thinking, idea generation, and business opportunity analysis; and for the motivation variable—punctuality, reliability, profit, freedom, personal dreams, and independence.
Pendampingan Pemanfaatan Teknologi Artificial Intelligence (AI) Untuk Meningkatkan Kompetensi dan PTK Guru Ekonomi SMA Di Kota Mataram Nurabiah, Nurabiah; Pusparini, Herlina; Fitriyah, Nur; Bambang, Bambang; Mariadi, Yusli; Hasanah, Huswatun; Putri, Helmiati; Fidduha, Arsyadila Sophia
Jurnal Gema Ngabdi Vol. 7 No. 1 (2025): JURNAL GEMA NGABDI
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jgn.v7i1.561

Abstract

Many teachers face difficulties in writing scientific articles due to limited time, confusion in choosing topics, a lack of ideas, low enthusiasm, and insufficient understanding of how to write them. Artificial Intelligence (AI) can be a helpful solution in overcoming these challenges. This program aims to enhance the understanding and use of AI among high school economics teachers in the city of Mataram. Several methods were used in implementing this program, including conducting a survey to identify the challenges faced, administering a pre-test to assess the teachers' initial knowledge of AI, delivering presentations on AI, providing a post-test for evaluation, and offering both offline and online consultation after the activity. This program was attended by 15 participants. The results showed that 62% of respondents demonstrated a good understanding, 23% showed fairly good results, and 15% showed less satisfactory results. These findings indicate that the program effectively improved teachers' knowledge of AI utilization.
Analisis Sistem Pengendalian Internal Pada Koperasi Simpan Pinjam Se Kabupaten Lombok Timur Wahyudin, Lalu Teguh Agisna; Karim, Nina Karina; Nurabiah, Nurabiah
Balance : Jurnal Akuntansi dan Manajemen Vol. 3 No. 1 (2024): April 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v3i1.421

Abstract

Penelitian ini bertujuan untuk menganalisis sistem pengendalian internal pada koperasi simpan pinjam se-Kabupaten Lombok Timur. Penelitian ini menggunakan penelitian deskriptif dengan pendekatan kualitatif. Jenis penelitian ini mendeskripsikan, merangkum berbagai kondisi, situasi atau berbagai variabel. Dimana penelitian jenis ini menggunakan data berupa kata-kata, gambar dan bukan angka. Seluruh komponen sistem pengendalian internal yang dirumuskan COSO 2013 telah diterapkan dengan baik oleh seluruh koperasi yang menjadi objek penelitian seperti koperasi Rinjani Perkasa, koperasi Harapan Bersama, dan koperasi Bina. pekerjaan mandiri. Hal ini dibuktikan dengan wawancara dan dokumentasi yang diperlukan pada setiap komponen atau unsur dalam sistem pengendalian internal. Penelitian ini sesuai dengan sistem pengendalian internal yang disusun oleh Committee of Sponsoring Organizations of the Treadway Commission (COSO), dan juga sesuai dengan apa yang dikemukakan oleh beberapa Penelitian sebelumnya menunjukkan bahwa semakin besar ukuran koperasi maka semakin besar pula permasalahan yang dihadapinya. Namun semakin besar ukuran koperasi pangan maka semakin besar dan kuat pula sistem pengendalian internalnya. This research aims to analyze the internal control system in savings and loan cooperatives throughout East Lombok Regency. This research uses descriptive research with a qualitative approach. This type of research describes, summarizes various conditions, situations or various variables. Where this type of research uses data in the form of words, images and not numbers. All components of the internal control system formulated by COSO 2013 have been implemented well by all cooperatives that are the object of research such as the Rinjani Perkasa cooperative, the Harapan Bersama cooperative, and the Bina cooperative. independent work. This is proven by interviews and documentation required for each component or element in the internal control system. This research is in accordance with the internal control system prepared by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), and is also in accordance with what was stated by several Previous research shows that the larger the size of the cooperative, the greater the problems it faces. However, the larger the size of the food cooperative, the bigger and stronger the internal control system.
PENGARUH PENERAPAN SAMSAT KELILING, SAMSAT DRIVE THRU, DAN e-SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA MATARAM Pratama, Andrian; Nurabiah, Nurabiah
Bisnis-Net Vol 8, No 1: JUNI 2025
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v8i1.6116

Abstract

This study aims to determine the effect of mobile samsat, drive thru samsat, and e-samsat on motor vehicle taxpayer compliance in Mataram City. This study uses an associative quantitative approach. The sample withdrawal in this study used purposive sampling. Based on the Slovin formula, the minimum sample processed in this study was 100 taxpayers registered at the joint service office of Samsat in Mataram City. Data was obtained by distributing questionnaires via Google Forms. The data was processed using SmartPLS 4.0. The results showed that the mobile samsat variable had a positive and significant effect on the compliance of motor vehicle taxpayers in Mataram City. Furthermore, the drive thru samsat variable does not affect motor vehicle taxpayers compliance in Mataram City. Then, the e-samsat variable does not affect the compliance of motor vehicle taxpayers in Mataram City. The results of this study can provide implications in understanding the effectiveness of each service because this study identifies which services are most effective in increasing taxpayer compliance.
Strengthening Community Services Based On Sustainable Ecotourism With A Business Acumen Focus In The Nipah Beach Conservation Area: A Collaborative Initiative Between University of Mataram and Universiti Utara Malaysia Indriania, Eni; Nurabiah, Nurabiah; Effendy, Lukman; Osa Afgani, Azril; Muhammad Alwi, Lalu; Irsan, Sahrul
International Journal Of Community Service Vol. 4 No. 4 (2024): November 2024 (Indonesia - Thailand - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v4i4.815

Abstract

This international community engagement activity, a collaborative endeavor between the Faculty of Economics and Business (FEB) University of Mataram (Unram), Indonesia, and Universiti Utara Malaysia (UUM), Malaysia, strategically focused on bolstering community services through sustainable ecotourism in the Nipah Beach conservation area, North Lombok Regency, Indonesia. A core objective was to integrate business acumen and financial literacy into conservation efforts, empowering local communities to develop viable, environmentally responsible enterprises. Held on November 10, 2024, the initiative brought together lecturers and students from the Diploma III Accounting program at FEB Unram and their counterparts from UUM. Key activities included an in-depth session on sea turtle conservation, a comprehensive discussion on business opportunities within sustainable ecotourism, an introductory workshop on financial literacy for small-scale ventures, and the symbolic release of juvenile turtles. This article meticulously details the project's conceptualization, planning, implementation, and potential long-term impacts, emphasizing its novel contribution to environmental preservation, local economic empowerment, and the cultivation of international academic and entrepreneurial collaboration.
PENGEMBANGAN KARIR BIDANG AKUNTANSI PADA ERA DIGITAL BAGI SISWA SMKN 1 MATARAM NTB Nurabiah, Nurabiah; Pusparini, Herlina; Mariadi, Yusli
Jurnal Likhitaprajna Vol 7 No 2 (2023)
Publisher : FKIP Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v7i2.519

Abstract

The objective of this activity is to increase knowledge of career development in accounting in the digital era at SMK 1 Mataram City. The target was students of SMK 1 Mataram City specifically for accounting majors from grades X, XI, and XII with a total of 41 participants. The stages of implementing community service activities include: 1) Survey, this survey activity is carried out before the socialization is carried out. 2) Socialization, this stage is carried out by providing an explanation of career developments in accounting in the digital era, the industrial revolution, the face of world economic applications, future developments in accounting. 3) Evaluation, the evaluation is carried out in the form of questions and answers/discussions with students after the presentation is carried out. It is hoped that with this activity, SMK 1 Mataram students will have sufficient knowledge about career development in the accounting field in the digital era, be able to prepare any additional skills to face competition in this digital era and can easily get a job after updating the skills they have. needed in this digital era.
PENGARUH COMPUTER ANXIETY, COMPUTER ATTITUDE, DAN PEMAHAMAN AKUNTANSI TERHADAP PENGGUNAAN SOFTWARE AKUNTANSI Sadalipa, Amrina Rosada; Nurabiah, Nurabiah
Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i2.404

Abstract

Dengan kemajuan teknologi yang pesat mengharuskan mahasiswa khususnya mahasiswa akuntansi untuk memiliki keahlian dalam menggunakan teknologi terutama komputer. Namun hal tersebut dapat menjadi kendala karena ada berbagai faktor yang memengaruhi keahlian seseorang dalam menggunakan teknologi. Riset ini bertujuan untuk mengetahui pengaruh kecemasan berkomputer, sikap berkomputer, dan pemahaman akuntansi terhadap penggunaan perangkat lunak akuntansi. Riset ini menggunakan pendekatan kuantitatif asosiatif. Pemungutan sampel menggunakan metode sensus di mana jumlah sampel sebanyak 286. Data diperoleh dengan menyebarkan kuesioner melalui Google Forms. Pengolahan data  menggunakan SmartPLS. Temuan menunjukkan bahwa penggunaan software akuntansi dipengaruhi secara negatif oleh computer anxiety. Di sisi lain, penggunaan software akuntansi dipengaruhi secara positif oleh computer attitude dan pemahaman akuntansi. Riset ini memberikan wawasan terkait tingkat kecemasan, sikap terhadap teknologi komputer, dan pemahaman akuntansi yang dapat memengaruhi penggunaan perangkat lunak akuntansi. Hasil penelitian ini dapat memberikan implikasi dalam pengembangan teknologi informasi akuntansi dengan meningkatkan persepsi positif terhadap teknologi dan pengembangan kurikulum akuntansi.
PERAN PERSEPSI PENGGUNA DALAM MEMEDIASI ADOPSI ARTIFICIAL INTELLIGENCE (AI) DI KALANGAN MAHASISWA AKUNTANSI Nurabiah, Nurabiah; Pusparini, Herlina; Bambang; Fitriyah, Nur
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.716-730

Abstract

The aim of this study is to analyze the influence of readiness and knowledge on the adoption of Artificial Intelligence (AI), as well as the mediating role of user perceptions on this influence. The Technology Acceptance Model (TAM) theory, which is a popular model for predicting people's attitudes when they decide whether or not to embrace a technology system, is used in this study. The sampling strategy employs a random sampling technique, in which the sample is selected at random to create an unrepresentative skew of the entire population. There were 439 responders in all, and the sample consisted of D3, D4, and S1 accounting students from the city of Mataram. A questionnaire is used to collect data. The clever PLS 3.0 application was utilized to apply the Partial Least Square (PLS) technique in order to evaluate the hypothesis. His research's findings demonstrate that knowledge and readiness have a favorable impact on AI adoption, that knowledge and readiness have a positive impact on AI user perceptions, and that user views can mediate the relationship between knowledge and readiness and AI adoption. This study aids in recognizing patterns in how AI is perceived in accounting settings and helps comprehend and predict how these technological advancements will affect students' capacity to adapt.
The role of cognitive psychology, internal conditions, and technology utilization in shaping accounting behavior of SMEs Ridhawati, Rini; Suryantara, Adhitya Bayu; Nurabiah, Nurabiah; Indriani, Eni
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss2.art2

Abstract

This study aims to investigate the influence of intrapersonal (cognitive) factors, internal business conditions, and technology integration in operations on accounting behavior among MSMEs. This study uses a two-phase sequential quantitative design, comprising two tests: the Binary Logistic Regression Test to determine the relationship between internal condition factors and accounting adoption, and the SEM-PLS Test to examine the influence of cognitive ease on the utilization of accounting information, including IMR as a control variable. Initial data were obtained through distributing questionnaires to 250 MSMEs in Mataram City, selected using purposive sampling. The results of this study indicate that there is a relationship between the variables of third-party credit and digital payments on the preparation of accounting information. Meanwhile, the variables of business age, business form, and accounting training have no relationship with the preparation of accounting information. Furthermore, it is known that there is a positive influence between repeated experience and the utilization of accounting information. In contrast, the variable of avoiding strain has no effect on the utilization of accounting information in the MSMEs studied.
Co-Authors Alfina, Deisya Andriyani, Varadinda Aprilia, Lala Latifa Annisa Aprilian, Imam Yuardi Aulia, Irma Aulya, Iis Azizah, Novia Fitri Bambang Bambang Bambang Cahyani, Suci Elin Erlina Sasanti Eni Indriani Fauzul, M. Fidduha, Arsyadila Sophia FITRIYAH, NUR Hemayanti, Niril Hilendria, Baiq Anggun Huswatun Hasanah Indriania, Eni Irsan, Sahrul Islami, Fitriani Putri Jurati, Jurati Karim, Nina Karina Key, Maria Yolanda Anel Stefani Lia Agustina, Lia Lukman Effendy, Lukman MAHARANI, APRILIA Medhitama, Deva Putri Muhammad Alwi, Lalu Nurhikmah Nurhikmah Osa Afgani, Azril 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 Sadalipa, Amrina Rosada Saesel, Ahmad Muzanni Mahirsan Safitri, Annisa Santoso, Aprilia Setiawati, Rani SUHANDARI, HELDA Suryantara, Adhitya Bayu Tatian, Calysta Tartila Thao, Hoang Thi Phuong Wahyudin, Lalu Teguh Agisna Wibowo, Dimas Aldy Wulan, Putri Cahya YUSLI MARIADI