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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Pengabdian Magister Pendidikan IPA Jurnal Riset Akuntansi Aksioma Jurnal Abdimas Sangkabira Journal of Applied Business, Taxation and Economics Reseach Balance : Jurnal Akuntansi dan Manajemen Journal of Management Accounting, Tax and Production Jurnal Riset Mahasiswa Akuntansi JAS (Jurnal Akuntansi Syariah)
Karim, Nina Karina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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THE EFFECT OF COMPUTER ANXIETY ON THE ABILITY OF ACCOUNTING STUDENTS TO USE ACCOUNTING SOFTWARE AT UNIVERSITY OF MATARAM Puteri, Lilis Rahman; Karim, Nina Karina; Nurabiah, Nurabiah
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 1 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i1.41382

Abstract

ABSTRACTThe purpose of this study was to empirically test and analyze the effect of computer anxiety (fear and anticipation) on the ability of accounting students to use accounting software at the University of Mataram. The type of research used in this research is associative with a quantitative approach. The study population consisted of 267 accounting students with 34 accounting students as respondents. This study conducted hypothesis testing using experimental and observation methods through practice and questionnaires with the analytical tool used, namely IBM SPSS 25. The novelty in this study is that the method used is in the form of an experimental method to measure students' abilitiy in using accounting software. The results of the study found that the variables of fear and anticipation had no effect on the ability of accounting students to use accounting software. From the experiment it was observed that students’ ability in using accounting software was more influenced by their understanding of accounting rules, not by fear and anticipation of using the computer.Keywords: Accounting Software; Anticipation; Computer Anxiety; Experiment; Fear ABSTRAKTujuan dari penelitian ini adalah untuk menguji secara empiris dan menganalisis pengaruh computer anxiety (fear dan anticipation) terhadap kemampuan mahasiswa akuntansi dalam menggunakan software akuntansi di Universitas Mataram. Jenis penelitian yang digunakan dalam penelitian ini adalah asosiatif dengan pendekatan kuantitatif. Populasi penelitian sebanyak 267 mahasiswa akuntansi dengan jumlah responden sebanyak 34 mahasiswa akuntansi. Penelitian ini melakukan pengujian hipotesis dengan metode eksperimen dan observasi melalui kuesioner dengan alat analisis yang digunakan yaitu IBM SPSS 25. Kebaruan dalam penelitian ini yaitu metode yang digunakan berupa metode eksperimen untuk mengukur kemampuan mahasiswa dalam menggunakan software akuntansi. Hasil penelitian menyatakan bahwa variabel fear dan anticipation tidak berpengaruh terhadap kemampuan mahasiswa akuntansi dalam menggunakan software akuntansi. Kesimpulan dari penelitian ini setelah dilakukan eksperimen adalah ketakutan tidak memengaruhi kemampuan dalam menggunakan software akuntansi, tetapi kemampuan software akuntansi dipengaruhi oleh pemahaman mahasiswa dalam ilmu akuntansi.Kata Kunci: Anticipation, Computer Anxiety, Eksperimen, Fear, Software Akuntansi
PELATIHAN PENATAUSAHAAN POS TIKET KAWASAN WISATA ALAM SEMBALUN Karim, Nina Karina; Atikah, Siti; Lenap, Indria Puspitasari
Jurnal Abdimas Sangkabira Vol. 4 No. 2 (2024): Jurnal Abdimas Sangkabira, Juni 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/abdimassangkabira.v4i2.978

Abstract

Sembalun tourism area has become one of the leading tourism destination in Lombok island. Since the launch of Sembalun7Summits program, the number of tourist coming to Sembalun to experience the sensation of venturing through the beautiful landscapes has increased significantly. This has opened a wide opportunity for this agricultural village to increase its income from tourism. This activity aimed to provide the knowledge for guards of entry posts to hiking trails to help them manage and record visitor data so that they can keep track of entry charges collected from visitors. Better records of entry charges and visitors will enable the guards to manage the income they have generated in order to map the expenses needed to provide better service for visitors. These services include safety measures for visitors and improved income for not only the guards in the entry posts but also villagers in surrounding areas. The training was participated by 25 post guards from ten hiking posts and five members of the Sembalun Foundation organization which is the partner of this community development activity. After the training, the post guards made an agreement to start using the Google Form designed by our team to be used as a means to record visitor data. This form will be provided in each hiking post’s social media account where visitors can schedule and register their hiking trip.
PEMBERDAYAAN EKONOMI MELALUI KETERAMPILAN MERAJUT PADA IBU RUMAH TANGGA DI KAMPUNG COLOL DESA RONDOWOING KABUPATEN MANGGARAI TIMUR Lenap, Indria; Karim, Nina Karina; Sasanti, Elin Erlina
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 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/abdimassangkabira.v5i1.1074

Abstract

Pemberdayaan ibu rumah tangga melalui kegiatan merajut sangat penting dalam rangka meningkatkan perekonomian keluarga. Permasalahan yang dihadapi oleh masyarakat di Kampung Colol Desa Rondowoing adalah masih mengandalkan pertanian sebagai sumber pendapatan utama. Sementara, ibu rumah tangga hampir semuanya tidak memiliki pekerjaan selain membantu suami mengolah lahan pertanian. Kegiatan pengabdian ini merupakan yang pertama kali dilakukan di daerah tersebut. Adapun tahapan dari kegiatan ini diawali dengan ceramah, praktik, pendampingan dan evaluasi. Dari seluruh rangkaian kegiatan, Tim pengabdian melihat adanya antusiasme yang tinggi dari para peserta untuk mengikuti kegiatan dari awal sampai akhir serta adanya keseriusan dari masing-masing peserta dalam menyelesaikan proyek rajutan. Adapun hasil rajutan yang dibuat berupa tas selempang kecil, gantungan kunci dan bros bentuk bunga. Di akhir kegiatan, Tim pengabdian memberikan modal hakpen dan benang rajut tambahan bagi para peserta yang bertujuan agar para peserta dapat menghasilkan produk yang lebih banyak dan bervariasi untuk dapat dijual kembali. Tim pengabdian juga berinisiatif membentuk komunitas merajut di Kampung Colol Desa Rondowoing yang terdiri dari peserta dan kerabat dekat mereka, kami juga menyediakan fasilitas merajut mulai dari hakpen dengan berbagai ukuran, benang dengan berbagai jenis dan ukuran, serta peralatan pendukung seperti gunting, benang, jarum, kain furing, ritsleting, dan sebagainya yang dapat dimanfaatkan untuk menunjang kegiatan di komunitas ini.
Faktor-Faktor yang Memengaruhi Minat Mahasiswa Akuntansi dalam Pengambilan Sertifikasi Akuntan Profesional (Studi Kasus pada Mahasiswa Akuntansi Universitas Mataram) Azizah, Novia Fitri; Karim, Nina Karina; Nurabiah, Nurabiah
Journal of Management Accounting, Tax and Production Vol 1, No 2 (2023): Desember 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v1i2.1364

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh norma subjektif, efikasi diri, pertimbangan pasar kerja, dan biaya terhadap minat dalam pengambilan sertifikasi akuntan profesional pada mahasiswa akuntansi di Universitas Mataram. Jenis penelitian yang digunakan dalam penelitian ini adalah asosiatif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh mahasiswa aktif Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram yang menjadi anggota IAI Muda Wilayah Nusa Tenggara Barat tahun 2023 sebanyak 57 mahasiswa. Pengumpulan data dilakukan dengan metode kuesioner dan menggunakan SPSS versi 26 dalam melakukan analisis data statistik. Hasil penelitian menyatakan bahwa variabel norma subjektif, pertimbangan pasar kerja, dan biaya tidak berpengaruh terhadap minat mahasiswa akuntansi dalam pengambilan sertifikasi akuntan profesional, sedangkan variabel efikasi diri berpengaruh terhadap minat mahasiswa akuntansi dalam pengambilan sertifikasi akuntan profesional.
CORPORATE BRAND VALUE DAN NILAI SAHAM PERUSAHAAN Indriani, Eni; Karim, Nina Karina; Hudaya, Robith; Widyastuti, Widyastuti; 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.v17i1.23

Abstract

Investment in a company is expected to provide a profitable return and has an increasing share value. This study aims to determine the effect of trademarks on the value of the company's share. Furthermore, this research is developed to analyze the influence of brand value on the company's stock performance in the banking industry which is ranked in 100th of Indonesia's Most Valuable Brand. The results of this study found that the independent variable (brand value) has a significance value under 0.05 to the dependent variable (share value) with a positive direction. So it can be concluded that the trademark has a positive effect on the value of the company's shares on banking sector in Indonesia. This can be interpreted that the higher the value of the trademark, the higher the value of the company's stock.
RELEVANSI NILAI PENGUNGKAPAN INSTRUMEN KEUANGAN PERBANKAN INDONESIA: TELAAH PSAK 60 (REVISI 2014) Karim, Nina Karina; Sasanti, Elin Erlina; Indriani, Eni; Lenap, Indria Puspitasari; Widyastuti, Widyastuti
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.v17i1.26

Abstract

For go public banking entity, applying PSAK 60 (revised 2014) regarding disclosure of financial instruments in the financial statements is a necessity in order to provide information to readers of financial statements. Disclosure and presentation of information is a fundamental effort to provide information on financial statements for users of financial information. To be useful, accounting information must be relevant to meet the needs of users of financial statements in the decision making process. The purpose of this study is to examine the increased relevance of the value of disclosure of financial instruments after PSAK 60 (revised 2014) to banking company listed on the Indonesia Stock Exchange before and after PSAK 60 (revised 2014) is effective on 1 January 2015. The findings of this study indicated that somehow the quality of information disclosure of financial instrument has relevance to the decisions investors as reflected by the stock price. This is shown by the positive coefficient direction although the value of financial instrument disclosure coefficients shows the influence of financial instruments is not statistically significant, which indicates that the results of this study support the value relevance theory, whereby the higher level of financial instrument disclosure in the financial statements the higher the market value of equity firms.
ANALYSIS OF GROWTH OPPORTUNITY, NET WORKING CAPITAL, LEVERAGE, AND CASH CONVERSION CYCLE INFLUENCE ON CASH HOLDINGS OF COMPANIES FROM FOOD AND DRINK SUB SECTOR IN INDONESIA STOCK EXCHANGE Wiradharma, I Gede; Pusparini, Herlina; Karim, Nina Karina
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.v16i1.32

Abstract

The objective of this study is to analyze and determine the influence of growth opportunities, net working capital, leverage, and cash conversion cycle on cash holdings of food and beverage companies listed in Indonesia Stock Exchange. The population in this study is the entire manufacturing companies from food and beverage sub sectors listed in Indonesia Stock Exchange during 2010-2013. The samples in this study were 19 companies that were obtained based on purposive sampling method. Hypotheses testing based on multiple linear regression show that: (1) growth opportunity has no significant or positive influence on corporate cash holdings; (2) net working capital has significant and positive influence on corporate cash holdings; (3) leverage has no significant or positive influence on cash holdings company; (4) cash conversion cycle has no significant or negative effect on corporate cash holdings.
KEPEMILIKAN ULTIMAT, TINGKAT RISIKO, EFISIENSI DAN KINERJA PADA INDUSTRI PERBANKAN SYARIAH DI INDONESIA Lenap, Indria Puspitasari; Karim, Nina Karina; Sasanti, Elin Erlina
Jurnal Riset Akuntansi Vol 17 No 2 (2018): Aksioma - Accounting Journal Research, Desember 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i2.41

Abstract

The aim of this paper is to define ultimate ownership and empirically verified the differences of risk rate, efficiency and performance on Shari’ah Banking Industry with ultimate ownership held by Indonesian national governmental banks, local governmental banks, block shareholding private insititutions, concentrated private banks, mixed foreign and domestic banks, foreign banks and family banks. This research object is Shari’ah Banks were listed in Indonesian Stock Exchange in the year of 2015-2017, with 36 observation unit. The data shown that the concentrated private and foreign banks, mixed foreign and domestic banks and family banks as ultimate ownership hold 75% ownership, whereas Indonesian national governmental banks and local governmental banks only have 25% ownership. This finding according to Claessens et al. (2000), Siregar (2008), Abbas et al. (2009), Surifah (2011), Chalid (2013), Susilowati and Sanjaya (2015), Lingmin (2016), Novado and Hartomo (2017). Conversely with Faccio and Lang (2002). Using statistical analysis Kruskal Wallis Test, We found the differences in risk rate (measured by FDR and CAR), efficiency (measured by NIM) and performance (measured by ROE). Based on risk rate, efficiency and general banking performance. The best banks performance are concentrated private banks. The determine of these results were strict supervision by shareholders, maanger competency, company reputation and large flow of funds. Otherwise, local governmental banks are the worst. We identify the determine of these results were the lack of supervision from government as a shareholders, incompetent management, less of inovation and promotion and low of aggressiveness to attract the customer. Keywords : Shari’ah Banks, Ultimate Ownership, Risk Rate, Efficiency, Performance.
TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA ZAKAT BERBASIS WEBSITE PADA LEMBAGA PENGELOLA ZAKAT DI INDONESIA Karim, Nina Karina; Sasanti, Elin Erlina; Lenap, Indria Puspitasari; Kartikasari, Nungki
Jurnal Riset Akuntansi Vol 18 No 2 (2019): Jurnal Riset Akuntansi Aksioma, Desember 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i2.74

Abstract

This study aims to analyze the transparency and accountability of zakat fund management based on website of zakat institutions in Indonesia. The type of research employed was a descriptive research with content analysis method. By adopting a non probabilty sample with purposive sample technique. Population in this reasearch are all national zakat institutions which listed on Directorate General of Tax in the year of 2019. Based on thecriteria, we obtained 10 sample of zakat institutions. The research showed that none of these zakat institutions which have full disclosure of financial statement based on Accounting Standard no. 109 and amil governance by website and there was only Baznas had the highest level of disclosure. Whilst, by 9 of privat zakat institutions, there were 5 institutions have more than 60% disclosure and the rest (3 institutions) were under 50%. This finding indicates that publication level of financial and non financial information in zakat institutions by using the internet is low. The lack of website disclosure can caused by regulation factor which is not requires the zakat institutions to disclose their financial statement and amil governance performance by using internet.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI MINAT PENGGUNAAN PEMBAYARAN ZAKAT DARING Karim, Nina Karina; Atikah, Siti; Lenap, Indria Puspitasari
Jurnal Riset Akuntansi Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i1.277

Abstract

Payment of daily transactions nowadays can be done online, including zakat. This research aims to analyze the factors that influence the intention of different generation classification in using online zakat payment systems based on the criteria set in the Technology Acceptance Model (TAM). Questionnaires in the form of Google Form were distributed through social media channels and was answered by 121 respondents. The data collected from the questionnaires revealed that online payment systems for zakat is still not preferred by Baby boomers, Gen X, Gen Y and Gen Z because it is considered unable to ensure that the zakat given is appropriate for both the mustahik and muzaki. Respondents are also not sure that paying zakat online will ensure that the zakat will be passed on to eligible mustahik.
Co-Authors Azizah, Novia Fitri Baiq Inten Diah Witari Cahyaningtyas, Susi Retna Elin Erlina Sasanti Eni Indriani Husnaini, Wahidatul Kartikasari, Nungki Lenap, Indria Puspitasari Nurabiah, Nurabiah Pusparini, Herlina Puteri, Lilis Rahman Robith Hudaya Siti Atikah Susilo Putri, Ainia Fatiha Wahyudin, Lalu Teguh Agisna Widyastuti Widyastuti Wiradharma, I Gede Yunita, Alma YUSLI MARIADI