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All Journal Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Journal TEPAT: Teknologi Terapan untuk Pengabdian Masyarakat Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen EkBis: Jurnal Ekonomi dan Bisnis Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) SENTRI: Jurnal Riset Ilmiah Abdimas Indonesian Journal Journal of Nusantara Economic Science EduImpact: Jurnal Pengabdian dan Inovasi Masyarakat Indonesian Journal of Education and Community Services
Mandasari, Jayanti
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Analisis Faktor-Faktor Yang Mempengaruhi Penerapan Akuntansi Akrual Pada Pemerintah Daerah Kabupaten Bantul Zulkifli, Zulkifli; Mandasari, Jayanti
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 5 No 1 (2018): Jurnal Riset Manajemen Januari 2018
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.424 KB) | DOI: 10.32477/jrm.v5i1.287

Abstract

The purposes of this study are : 1. to analyze the influence between the education level of financial staff on the application of accrual accounting. 2. to analyze the effect of the experience of running the cash basis toward accruals on the accrual accounting application. This research design is quantitative research by using regression test, where the principal data from samples of a population is collected by distributing questionnaire instrument. Hypothesis testing performed by Multiple Linear Regression was used to test the effect between variables of education staff finance level (X1) and experience running cash basis toward Accrual (X2) on Accrual Accounting (Y) application. The results of this study indicate that: a) The level of education of financial staff (X1) has a positive influence on the application of accrual accounting (Y). This is indicated by the results of research showing that staff education level has an explanation power of 59.3%. b) The result of experience analysis running cash basis toward accrual (X2) show value t count equal to 4,744 with sig. 0,000. Therefore the value of sig. <0.05 then Ho is rejected, which means experience running the cash basis (X2) has a positive effect on the application of accrual accounting (Y).
Pengaruh Promosi dan Pelayanan terhadap Keputusan menjadi Nasabah Kredit Cepat Aman pada PT. Pegadaian (Persero) Cabang Sumbawa Prahatama Saera, Santika; Mandasari, Jayanti
Journal of Nusantara Economic Science Vol 1 No 4 (2023): Journal of Nusantara Economic Science (JNES)
Publisher : PT NAFATIMAH GRESIK PUSTAKA

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Abstract

Pengaruh promosi dan pelayanan terhadap keputusan menjadi nasabah pada PT. Pegadaian (Persero) Cabang Sumbawa. Penelitian ini bertujuan untuk mengetahui pengaruh promosi dan pelayanan terhadap keputusan menjadi nasabah kredit cepat aman yang dilakukan pada PT. Pegadaian (Persero) Cabang Sumbawa. Penelitian ini menggunakan metode kuantitatif. Sampel dalam penelitian ini berjumlah 100 responden yang diperoleh dengan metode nonprobability sampling dengan teknik purposive sampling. Data yang diperoleh diolah dengan menggunakan teknik analisis linear berganda software SPSS. Hasil analisis penenlitian ini menunjukkan bahwa (1). Variabel promosi berpengaruh secara positif dan signifikan terhadap keputusan menjadi  nasabah kredit cepat aman pada PT. Pegadaian (Persero) Cabang Sumbawa, (2). Variabel pelayanan berpengaruh positif dan signifikan terhadap keputusan  menjadi nasabah kredit cepat aman pada PT. Pegadaian (Persero) Cabang Sumbawa.
Pengaruh Kualitas Pelayanan, Prosedur Kredit dan Promosi Terhadap Keputusan Pengambilan Kredit Pada PT. Pegadaian (Persero) Cabang Sumbawa Erisanti, Sasmita; Mandasari, Jayanti
Journal of Nusantara Economic Science Vol 1 No 3 (2023): Journal of Nusantara Economic Science (JNES)
Publisher : PT NAFATIMAH GRESIK PUSTAKA

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Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Kualitas Pelayanan, Prosedur Kredit dan Promosi Terhadap Keputusan Pengambilan Kredit Pada PT Pegadaian (Persero) Cabang Sumbawa. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini yaitu Nasabah yang mengambil kredit di PT Pegadaian (Persero) Cabang Sumbawa dengan jumlah sampel sebanyak 100 orang yang diperoleh menggunakan teknik Purposive Sampling. Metode pengumpulan data yang digunakan yaitu dengan menyebarkan kuesioner secara langsung kepada responden kemudian diolah menggunakan alat analisis regresi linier berganda dengan SPSS version 25. Hasil penelitian ini menunjukkan bahwa secara parsial: 1) Kualitas Pelayanan berpengaruh signifikan terhadap keputusan pengambilan kredit dengan nilai signifikansi sebesar 0,033 lebih kecil dari 0,05; 2) Prosedur Kredit berpengaruh signifikan terhadap keputusan pengambilan kredit dengan nilai signifikansi sebesar 0,018 lebih kecil dari 0,05; 3) Promosi secara parsial berpengaruh signifikan terhadap keputusan pengambilan kredit dengan nilai signifikansi sebesar 0,000 lebih kecil dari 0,05. Sedangkan kualitas pelayanan, prosedur kredit dan promosi secara simultan berpengaruh signifikan terhadap keputusan pengambilan kredit nilai signifikansi sebesar 0,000 lebih kecil dari 0,05.
Pengaruh Literasi Keuangan dan Iklusi Keuangan Terhadap Kinerja UMKM di Kabupaten Sumbawa Julihandari, Hastri; Mandasari, Jayanti
Journal of Nusantara Economic Science Vol 1 No 3 (2023): Journal of Nusantara Economic Science (JNES)
Publisher : PT NAFATIMAH GRESIK PUSTAKA

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Abstract

Tujuan penelitian ini untuk mengetahui pengaruh antara literasi keuangan dan inklusi keuangan terhadap kinerja UMKM di Kabupaten Sumbawa. Metode penelitian ini yang digunakan adalah penelitian kuantitatif. Sumber data yang digunakan yaitu data primer yang diperoleh dari penyeberan kuesioner. Populasi pada penelitian ini adalah UMKM di Kabupaten Sumbawa dengan jumlah responden 100 orang. Teknik pengambilan sampel menggunakan nonprobability sampling dengan cara purposive sampling. Data dalam penelitian ini diolah dengan menggunakan uji regresi linear berganda dengan bantuan program SPSS versi 25. Berdasarkan hasil penelitian variabel literasi keuangan dimana thitung> ttabel (2,257 > 1.661) dengan nilai signifikan 0,026 < 0,05 sedangkan variabel inklusi keuangan dimana thitung> ttabel (3,604 > 1.661) dengan nilai signifikan 0,000 < 0,05. Sehingga dapat disimpulkan bahwa kedua variabel bebas yaitu literasi keuangan dan inklusi keuangan memiliki pengaruh positif dan signifikan terhadap kinerja UMKM di Kabupaten Sumbawa.
PENCEGAHAN PENYEBARAN VIRUS CORONA DI KABUPATEN SUMBAWA Wahyudi, Agus; Martadinata, Sudrajat; Levia Tryana, Ayu; Mandasari, Jayanti; Nurfadliyah, Nurfadliyah; Reno Kemala Sari, Putri; Komala, Rina
Jurnal Penyuluhan dan Pemberdayaan Masyarakat Vol. 1 No. 2 (2022): Jurnal Penyuluhan dan Pemberdayaan Masyarakat
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (391.431 KB) | DOI: 10.59066/jppm.v1i2.28

Abstract

Sumbawa Regency is one of the ten districts/cities in the West Nusa Tenggara Province. As of April 20, 2020, 8 people have tested positive for the corona virus. The spread of the corona virus has made lecturers of the Accounting Study Program and the Management Study Program of the Faculty of Economics and Business, University of Technology of Sumbawa, to contribute by distributing masks and promoting healthy lifestyles in the face of the spread of the corona/Covid-19 virus. The activity was carried out around Jalan Setia Budi, Seketeng Market Area, and several points in the Sumbawa District.
Variants of Tax Planning Method Based on Tax Consultant’s Perpective Mandasari, Jayanti; Khairin, Fibriyani Nur
EkBis: Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (2024): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2024.8.1.2143

Abstract

The purpose of this research is to reveal the metode best practice of the tax consultant's side regarding corporate tax planning. The method used in this research is qualitative with a case study approach. This method is considered suitable because it helps researchers to reveal in dept nh the practice of tax planning. The results of the study reveal that the best practices most often used by tax consultants are three, namely depreciation in terms of differences between accounting and tax regarding the useful life and methods used. inventory by choosing between First In First Out and average, both of these methods have their respective advantages and disadvantages, making differences of opinion between senior and junior tax consultants, the last practice most often used is cost shifting. These three practices are proven to be able to minimize the tax burden, but of course there must be considerations made by tax consultants in choosing the best practice to do. The findings of this study can be useful for taxpayers in terms of education and learning related to tax planning, besides that for future researchers it is recommended not only to focus on practices but also to lead to their meaning.
Sosialisasi Penataan Ruang dalam Mendukung Sistem Transportasi Multimoda Sulawesi Selatan Natalia, Venny Veronica; Mandasari, Jayanti; Abduh, Andi Munawarah; Patandianan, Marly Valenti; Rasyid, Abdul Rachman; Nur, Dewi Sagita Alfadin; Wunas, Shirly; Sutopo, Yashinta Kumala Dewi
JURNAL TEPAT : Teknologi Terapan untuk Pengabdian Masyarakat Vol 7 No 2 (2024): Kolaborasi yang Kuat untuk Kekuatan Kemasyarakatan
Publisher : Faculty of Engineering UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25042/jurnal_tepat.v7i2.513

Abstract

The transportation system and land use have a reciprocal relationship. Therefore, the construction of the Trans Sulawesi railway will significantly impact the surrounding land use. Additionally, the introduction of rail-based alternative transportation modes will inevitably influence future demand for the movement of people and goods. Therefore, coordination among various stakeholders is essential to integrate rail-based transportation services and development with spatial planning. The objective of this activity is to conduct outreach to policymakers and implementers to integrate the rail-based transportation system with spatial planning. The research method employed involves participatory socialization and discussions with relevant stakeholders. The output of this activity shows an increase in stakeholder understanding and awareness of the importance of integration between transportation systems and land use. The increase in the number of participants who understand the importance of spatial planning in supporting the South Sulawesi multimodal transportation system increased from 77.52% to 91% after the socialization.
Pengenalan Literasi Keuangan bagi Santri Pondok Pesantren: Membangun Generasi Melek Finansial Fietroh, Muhammad Nur; Aprirachman, Rozzy; Nurasia, Nurasia; Purnama, yuni; Salam, Abdul; Sanjani, Muhammad Rafi'i; Oktapiani, Sherli; Santoso, Agus; Busman, Sherwin; Nuryani, Hanifah Sri; Mandasari, Jayanti; Ananda, Nova Aditya; Cita, Fitria Permata; Andriani, Sri; Irawan, Edi; Sugiarto, Aris; NurJihadi, Muhammad; Rusni, Andi
Abdimas Indonesian Journal Vol. 4 No. 2 (2024)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v4i2.554

Abstract

This community service aims to improve Islamic financial literacy among students of Al-Mutmainnah Islamic Boarding School. The methods used are material presentation, discussion, and Q&A. The materials presented include the definition of financial literacy and inclusion as well as Islamic financial literacy, its benefits, and types of Islamic financial products and services. The results of the activity show that the level of understanding of Islamic financial literacy among students has increased. Students also showed a high interest in learning and applying finance in everyday life. This activity is expected to help students manage their finances wisely, independently, and contribute to the development of the Islamic boarding school and community economy.
Sinergi Dosen FEB UTS Mendorong Literasi dan Inklusi Keuangan Para Santri di Pesantren Sumbawa Rusni, Andi; Salam, Abdul; Aprirachman, Rozzy; Fietroh, Muhammad; Andriani, Sri; Purnama, Yuni; Sanjani, Muhammad Rafi'i; Nurjihadi, Muhammad; Irawan, Edi; Cita, Fitriah Permata; Nurasia, Nurasia; Oktapiani, Serli; Mandasari, Jayanti; Sugiarto, Aris; Nuryani, Hanifah Sri; Syahfitri, Diah Intan; Sari, Indah Fitriani
Abdimas Indonesian Journal Vol. 5 No. 1 (2025)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v5i1.775

Abstract

This community service program at Pondok Pesantren Al-Mutmainnah aims to enhance conventional financial literacy and inclusion among santri (Islamic boarding school students) to equip them with the skills to manage personal finances wisely and independently. The method involved interactive material delivery using multimedia presentations, infographics, and educational videos, followed by discussion and Q&A sessions to reinforce understanding. Evaluation was conducted using pre-test and post-test questionnaires, showing a significant improvement with an average post-test score increase of 30 points compared to the pre-test. The discussion highlights that a participatory approach combined with visual media effectively improves santri’s knowledge, although challenges remain in understanding complex concepts such as investment and credit risk. The limited duration of the program also posed constraints on in-depth material coverage. Therefore, extended programs with longer duration and regular mentoring are necessary to ensure optimal internalization of financial attitudes and behaviors. Strengthening financial literacy is expected to contribute sustainably to the economic empowerment of the pesantren and the surrounding community.
Pengaruh Literasi Keuangan, Akses Permodalan dan Minat menggunakan E-Commerce terhadap Kinerja UMKM di Kabupaten Sumbawa Margareta, Amanda; Mandasari, Jayanti
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 8 (2025): SENTRI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i8.4477

Abstract

This study aims to analyze the influence of financial literacy, access to capital, and interest in using e-commerce on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Sumbawa Regency. MSMEs are recognized as the backbone of Indonesia's economy, contributing significantly to employment absorption and national Gross Domestic Product (GDP). However, MSME performance still faces several challenges, such as low levels of financial literacy, limited access to capital, and uneven adoption of digital technology. This research employs a quantitative approach with an explanatory design. Data were collected through structured questionnaires distributed to 100 MSME actors using stratified random sampling. The data were analyzed using multiple linear regression with classical assumption tests to ensure model validity. The results show that financial literacy has a positive and significant effect on MSME performance, highlighting the importance of cash, credit, and financial planning management skills. Access to capital has the strongest positive influence, emphasizing the vital role of funding in business expansion, innovation, and productivity. Moreover, interest in using e-commerce also has a significant positive effect, indicating that the use of digital platforms can expand market reach and improve efficiency. Overall, these findings underscore the importance of strengthening internal resources such as human capital, financial capacity, and technological adoption as key strategies to enhance the sustainability and competitiveness of MSMEs.
Co-Authors Abduh, Andi Munawarah Abdul Rachman Rasyid Agus Santoso Agus Wahyudi Ananda, Nova Aditya Anwar Busman, Sherwin Cita, Fitria Permata Edi Irawan Erisanti, Sasmita Eva Harista Fachry Abda El Rahman Fahlia Fathurrahman, Fadli Fendy Maradita Fibriyani Nur Khairin Fietroh, Muhammad Fietroh, Muhammad Nur Hardiansyah, Rian Hartini Julihandari, Hastri Kamaruddin, Andi Martina Komala, Rina Levia Tryana, Ayu Maharani, Ella Margareta, Amanda Marly Valenti Patandianan Martadinata, Sudrajat Muhammad Edy Waluyo Muhammad Iqbal Nur, Dewi Sagita Alfadin Nurasia, Nurasia Nurfadliyah, Nurfadliyah Nurjihadi, Muhammad Nuryani, Hanifah Sri Oktapiani, Serli Oktapiani, Sherli Permatacita, Fitriah Prahatama Saera, Santika Puji Yanti Fauziah Purnama, Yuni Putri Reno Kemala Sari Rozzy Aprirachman Rudi Masniadi Rusni, Andi Sanjani, Muhammad Rafi'i Sari, Indah Fitriani Shirly Wunas Sri Andriani Sriyatun Sugeng Santoso Sugiarto, Aris Sutopo, Yashinta Kumala Dewi Syahfitri, Diah Intan Venny Veronica Natalia