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All Journal PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Ilmiah Tata Sejuta STIA Mataram Jurnal Gema Ngabdi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini JURNAL ILMIAH GLOBAL EDUCATION East Asian Journal of Multidisciplinary Research (EAJMR) Balance : Jurnal Akuntansi dan Manajemen Borobudur Accounting Review Indonesian Journal of Banking and Financial Technology (FINTECH) Jurnal Riset Mahasiswa Akuntansi
Pusparini, Herlina
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Peranan Kepemimpinan Kepala Desa untuk Meningkatkan Partisipasi Masyarakat dalam Pembangunan Fisik Desa Pilaili, Mila; Pusparini, Herlina; Nurabiah, Nurabiah
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 2 (2022): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v8i2.322

Abstract

This Study aims to determine the leadership role of the village head and to determine community participation in village physical development. This research is located in Bajur Village Government, Labuapi District. The research method used is a descriptive research method with a qualitative approach. The informants in this study were the village head, the village secretary, BPD, and the community as many as 14 people. This research data is primary data obtained through direct interviews with informants and strengthened by documentation. After being tested for validity, the data obtained were analyzed using data reduction, re-displaying the data, and concluding and verifying.This study uses the theory of stewardship where the results of this study indicate that there is a good relationship between the village head and the community. This can be seen from the success of a village head in carrying out his role as a motivator, facilitator, and mobilizer. Of these three indicators, the village head has carried out his duties and responsibilities as well as his role as the village head to motivate the community to jointly build the village, provide the facilities needed by the community, and provide encouragement to the community. Likewise from the community, the community is very enthusiastic about helping the village head in every village activity such as village development by participating in the planning, implementation, evaluation, and utilization stages of the results.
Analisis perbandingan harga pokok produksi dengan menggunakan metode full costing dan activity-based costing (studi pada Organik Quail Farm) Febriani, Ismi; Pusparini, Herlina; Isnawati, Isnawati
Borobudur Accounting Review Vol 3 No 2 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.9788

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui perbandingan harga pokok produksi dengan menggunakan metode full costing dan activity-based costing (ABC) pada Organik Quail Farm. Organik Quail Farm merupakan salah satu usaha mikro kecil dan menengah yang bergerak di bidang peternakan telur puyuh berbasis organik. Sejak awal berdiri hingga sekarang, Organik Quail Farm tidak pernah melakukan perhitungan harga pokok produksi dengan menggunakan metode full costing maupun ABC. Penelitian ini merupakan penelitian kuantitatif deskriptif yang mengacu pada studi komparatif yang bersiftat explanatory research. Adapun teknik pengumpulan data yang digunakan adalah observasi, wawancara, dan dokumentasi. Hasil dari penelitian ini menunjukkan bahwa biaya produksi yang dihasilkan dengan perhitungan menggunakan metode ABC lebih tinggi dibandingkan dengan menggunakan metode full costing. Metode full costing menghasilkan biaya produksi sebesar Rp26.940.908 dalam satu kali produksi dengan X hasil produksi sebesar 1.260 tray, maka harga pokok produksi per tray dengan menggunakan metode ini adalah sebesar Rp21.382. Sedangkan dengan menggunakan metode ABC menunjukkan bahwa dengan biaya produksi sebesar Rp26.409.281 dalam satu kali siklus produksi dengan X hasil produksi sebesar 1.260 tray, maka harga pokok produksi per tray dengan menggunakan metode ini adalah sebesar Rp20.960. Penggunaan metode ABC menghasilkan harga pokok produski lebih rendah 0,019% daripada metode full costing yakni selisih sebesar Rp422.
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 Perputaran Kas, Perputaran Persediaan Dan Perputaran Piutang Terhadap Profitabilitas : Studi Kasus Pada Koperasi Pegawai Perum Bulog NTB (Kopel) Periode 2019-2023 Pitriyani, Putri Rahayu; Pusparini, Herlina
Jurnal Ilmiah Global Education Vol. 6 No. 2 (2025): JURNAL ILMIAH GLOBAL EDUCATION, Volume 6 Nomor 2
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v6i2.3772

Abstract

This study aims to examine the Effect of Cash Turnover, Inventory Turnover and Receivables Turnover on Profitability at the NTB Bulog Employee and Pensioner Cooperative (Kopel NTB) for the 2019-2023 Period. The research method used is quantitative with an associative approach, using secondary data in the form of the NTB Kopel financial report. The research sample used was the NTB Kopel financial report for 5 periods, namely 2019-2023. The results of this study indicate that cash turnover, inventory turnover and receivables turnover have not been proven to have a significant effect on profitability. This study contributes to increasing understanding of the factors that influence cooperative Profitability, especially Cash Turnover, Inventory Turnover and Receivables Turnover at the NTB Bulog Employee and Pensioner Cooperative (Kopel NTB).
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.
The Implementation of E-Wallet on the Efficiency of Financial Management of Mataram University Students Fajrin, Muhammad Fadhly; Pusparini, Herlina
Indonesian Journal of Banking and Financial Technology Vol. 2 No. 4 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fintech.v2i4.11940

Abstract

This study aims to examine the effect of e-wallet implementation on the efficiency of financial management of Mataram University students. This study uses associative research with a quantitative approach. Using the Slovin formula from a population of 35,271 which resulted in 395 students selected as research samples. Data collection techniques online via google form. Research data analysis was carried out using SmartPLS 3.0. The results showed that the implementation of e-wallets had a significant effect on the efficiency of financial management of Mataram University students. This study suggests that e-wallet implementation is carried out wisely in order to have a good impact on financial management behavior, especially among students.
Pengendalian Internal Pengelolaan Retribusi Objek Wisata pada Dinas Pariwisata Kabupaten Lombok Tengah Wali, Fahrul Imam Kasimpa; Pusparini, Herlina; Lenap, Indria Puspitasari
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 3 (2025): Jurnal Riset Mahasiswa Akuntansi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.2193

Abstract

This study aims to analyze the implementation of the internal control system in the management of tourist attraction levies in the Tourism Office of Central Lombok Regency and to assess its compliance with Government Regulation No. 60 of 2008 concerning the Government Internal Control System. The research method used is descriptive with a qualitative approach, with data collection techniques through interviews, observations, and documentation. The informants in this study were the Head of Finance, Head of Development, and Assistant Treasurer of Revenue. The results of the study indicate that the implementation of internal control of tourism retribution management has covered several aspects of the government's internal control system, such as the control environment, risk assessment, control activities, information and communication, and monitoring. However, there are still several obstacles, such as less than optimal internal monitoring, and limited information technology resources. This study concludes that although the internal control system has been implemented, it is not fully in accordance with PP No. 60 of 2008. Therefore, improvements are needed in strengthening the control structure, increasing human resource capacity, and utilizing technology to improve accountability and transparency in the management of tourist attraction levies.
The Influence of Price Fluctuations and Availability of Soybean Raw Materials on Tempe Home Industry Production Results in Mataram City Apriliani, Ayu; Pusparini, Herlina
East Asian Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i6.9298

Abstract

This research aims to examine the influence of price fluctuations and the availability of soybean raw materials on tempe production in Mataram City. This research uses primary data through interview and observation techniques guided by questionnaires to tempe home industry entrepreneurs in Mataram City. Determining the selected sample locations using a purposive sampling technique and taking the number of tempe home industry samples using proportional purpose sampling with a total sample of 40 tempe home industries. Next, data processing uses the SPSS 26 application. Based on the results of research data, price fluctuations do not affect tempeh production results. Meanwhile, the availability of raw materials influences tempeh production results.
Value Added Tax (VAT) Accounting Treatment at Gold Shops and Fiscal Financial Statements Its Impact on Gold Shops Asli Jaya Asli Setia Cakranegara Timur Salsabina, Elsa Thalia; Pusparini, Herlina
East Asian Journal of Multidisciplinary Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i7.10456

Abstract

This study aims to analyze the accounting treatment of Value Added Tax (VAT) in gold shops and its impact on fiscal financial statements, especially in Toko Emas Asli Jaya Asli Setia in East Cakranegara. The research method used is a case study with a qualitative descriptive approach. Data was collected through interviews, observations, and documentation which were then analyzed in depth to get an idea of how VAT treatment affected the financial performance of the gold store. The results of the study show that the proper application of VAT accounting in accordance with the provisions of applicable tax regulations has a great influence on the financial performance of gold stores. VAT treatment affects the cost structure, profit margins, and tax liabilities which ultimately impacts the profitability and liquidity of gold stores. Implementing an effective strategy in VAT management can help gold shops comply with tax regulations and optimize their financial performance.
The Influence of Customer Satisfaction and its Determinants in Using Mobile Banking Services Hidayat, Arynda Syavina; Pusparini, Herlina
East Asian Journal of Multidisciplinary Research Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i9.11096

Abstract

This study aims to determine the influence of trust, convenience, security, and transaction speed on customer satisfaction in the use of mobile banking in the city of Mataram. This research was conducted in the city of Mataram using convenience sampling techniques. In this study, primary data was used. The data analysis method used is SEM-PLS (Partial Least Square) with the help of the WarpPLS 8.0 statistical tool. The results of this study show that there is a positive and significant influence between the variables of trust, convenience, security and transaction speed on customer satisfaction.
Co-Authors Aprilian, Imam Yuardi Apriliani, Ayu Arbain, Lalu Syukroni Bambang Bambang Bambang Fajrin, Muhammad Fadhly Febriani, Ismi Fidduha, Arsyadila Sophia FITRIYAH, NUR Hidayat, Arynda Syavina Huswatun Hasanah Isnawati Isnawati Jumaidi, Lalu Takdir Lenap, Indria Puspitasari Nurabiah, Nurabiah Pilaili, Mila Pitriyani, Putri Rahayu Putri, Helmiati Salsabina, Elsa Thalia Santoso, Aprilia Setiawati, Rani Wali, Fahrul Imam Kasimpa Wulan, Putri Cahya YUSLI MARIADI