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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.
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 Kinerja Karyawan Terhadap Kepuasan Anggota Koperasi Pada Koperasi Wiyatamandala (Studi Kasus pada Koperasi Wiyatamadala di Praya, Lombok Arbain, Lalu Syukroni; Pusparini, Herlina; Jumaidi, Lalu Takdir
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.105 KB) | DOI: 10.59086/jam.v1i2.106

Abstract

This study aims to find out whether employee performance affects or not the satisfaction of Wiyatamandala cooperative members, and find out how employee performance (service, cooperation, and employee responsibility) affects the satisfaction of Wiyatamandala cooperative members. This type of research is quantitative research. The subject of this study is the Wiyatamandala Cooperative. The object of this study is the member of the wiyatamandala cooperative. The approach used in this study uses a statistical quantitative approach. The main problem studied in this study is the effect of employee performance on the satisfaction of cooperative members in the Wiyatamandala cooperative. The data collection methods in this study were observation, key informants, questionnaires, and documentation. The location of this study is located at SMAN 1 Praya, Praya District, Central Lombok Regency. And process the data using the SPSS application. The results showed that 1) Employee service had no effect and was significant to the satisfaction of the members of the wiyatamandala cooperative, So it can be concluded that Ho was accepted and Ha was rejected. 2) Employee cooperation has an effect and is significant to the satisfaction of the members of the wiyatamandala cooperative, so it can be concluded that Ho was rejected and Ha was accepted. 3) Employee cooperation has an effect and is significant to the satisfaction of the members of the wiyatamandala cooperative, so it can be concluded that Ho was rejected and Ha was accepted. 4) Simultaneously, Service, Cooperation, and Responsibility have an effect and are significant to the satisfaction of wiyatamandala cooperative members, it can be concluded that Ho was rejected and Ha was accepted. The results of the coefficient of determination test showed that employee performance affected the satisfaction of wiyatamandala cooperative members in Praya by 39.5% and the remaining 60.5% was influenced by other variables that were not included in this study.
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.