Article Per Year (5 Year)
p-Index From 2020 - 2025
2.17
P-Index
This Author published in this journals
All Journal PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Tata Sejuta STIA Mataram Jurnal Gema Ngabdi JURNAL ILMIAH GLOBAL EDUCATION East Asian Journal of Multidisciplinary Research (EAJMR) Balance : Jurnal Akuntansi dan Manajemen Borobudur Accounting Review IIJSE Indonesian Journal of Banking and Financial Technology (FINTECH) Jurnal Riset Mahasiswa Akuntansi
Pusparini, Herlina
Unknown Affiliation
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

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
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.
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.
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.
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 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.
Comparison of the Efficiency of Using the Cash Flow Accounting Method and the Accrual Method for Financial Recording of MSMEs in Mataram City Fadilah, Nabila; Pusparini, Herlina
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7258

Abstract

This study compares the efficiency of the cash flow accounting method and the accrual method in recording the finances of Micro, Small, and Medium Enterprises (MSMEs) in Mataram City. The results show that the majority of MSMEs still use the cash flow method because it is simpler, easier to implement, and does not require complex accounting expertise. Although operationally efficient, the cash flow method has limitations in presenting comprehensive financial information. In contrast, the accrual method is able to present more complete and accurate financial information because it records transactions based on rights and obligations, not just cash flow. The accrual method is considered more appropriate for MSMEs that want to develop professionally and collaborate with formal financial institutions. Therefore, the choice of financial recording method should be adjusted to the business scale, information needs, and long-term goals of each MSME.
Co-Authors Aprilian, Imam Yuardi Apriliani, Ayu Arbain, Lalu Syukroni Bambang Bambang Fadilah, Nabila Fajrin, Muhammad Fadhly Febriani, Ismi Fidduha, Arsyadila Sophia FITRIYAH, NUR Hidayat, Arynda Syavina Huswatun Hasanah Isnaini, Zuhrotul Isnawati Isnawati Jumaidi, Lalu Takdir Karim, Nina Karina Lenap, Indria Puspitasari Nurabiah, Nurabiah Nurfitriyah, Nurfitriyah Pilaili, Mila Pitriyani, Putri Rahayu Putri, Helmiati Salsabina, Elsa Thalia Santoso, Aprilia Setiawati, Rani Wali, Fahrul Imam Kasimpa Wiradharma, I Gede Wulan, Putri Cahya YUSLI MARIADI