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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) GANEC SWARA Jurnal Abdi Masyarakat Indonesia J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah Pengabdian dan Inovasi Innovative: Journal Of Social Science Research Jurnal Tiyasadarma: Jurnal Pengabdian Kepada Masyarakat Income : Digital Business Journal
Komala, Rina
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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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.
DONALD CRESSEY’S THEORY PADA ACADEMIC FRAUD MAHASISWA BISNIS DAN KEUANGAN ALPIANSAH, RESTU; KOMALA, RINA; RAMDANI, RIZAL
GANEC SWARA Vol 17, No 4 (2023): Desember 2023
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v17i4.608

Abstract

Donald Cressy's theory states that pressure, opportunity, and rationalization can drive a person to commit fraud. The theoretical concept is packaged in the concept of the fraud triangle theory. This study aims to test this theory using 89 respondents who come from business and finance students at University XYZ. This study used a quantitative approach by collecting data using a questionnaire. The study results show that only rationalization factors partially influence student academic fraud. However, if tested simultaneously, the three factors in Donald Cressy's theory are proven to have an influence that can encourage students to commit acts of academic fraud
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Pribadi di UPTB UPPD Praya Ida Aryani, R. Ayu; Komala, Rina; Ulfa Mayranti, Siti
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji dan mengidentifikasi apakah kesadaran wajib pajak, kondisi perekonomian, dan pengetahuan pajak dapat mempengaruhi kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor pribadi di UPTB UPPD Praya. Penelitian ini menggunakan metode analisis berupa analisis statistic deskriptif, uji asumsi klasik dan uji hipotesis (uji f, uji t dan uji koefisien determinan). Teknik pengumpulan data penelitian ini menggunakan kuesioner. Data yang digunakan pada penelitian ini adalah data primer dan data sekunder. Berdasarkan hasil penelitian dengan menggunakan bantuan program pengolahan data SPSS 16, menunjukkan bahwa kesadaran wajib pajak dan pengetahuan pajak berpengaruh signifikan terhadap kepatuhan membayar pajak kendaraan bermotor pribadi di UPTB UPPD Praya. Sedangkan, kondisi perekonomian tidak berpengaruh secara signifikan terhadap kepatuhan membayar pajak kendaraan bermotor pribadi di UPTB UPPD Praya.
Peningkatan Transparansi Keuangan: Implementasi Sistem Informasi Akuntansi Berbasis Cloud Komala, Rina; Fahry, Fahry; Elisa, Nopa
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 10 No. 4 (2024): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v10i4.702

Abstract

This study explores the impact of implementing a cloud-based accounting information system on financial transparency in the tourism sector of Lombok Island. A mixed-methods approach was employed, including quantitative analysis of 120 businesses and qualitative interviews with 25 informants. The results revealed that 90% of respondents reported improved financial transparency after adopting cloud systems, highlighting operational efficiency, reporting accuracy, and ease of data access. However, challenges such as implementation costs, limited internet infrastructure, and a lack of local expertise remain significant barriers. This study recommends local training, subsidized implementation costs, and improved infrastructure to accelerate adoption. Cloud systems are expected to enhance not only financial transparency but also the competitiveness of small and medium enterprises in Lombok's tourism sector. This research contributes to developing relevant financial technology strategies to support digital transformation in Indonesia's tourism industry. 
FINTECH, PROFITABILITAS DAN EFISIENSI BANK UMUM KONVENSIONAL DI INDONESIA Saputra, Sahdan; Komala, Rina; Aryani, R. Ayu Ida
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 2 (2023): Edisi Juni 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i2.5523

Abstract

Tujuan penelitian ini adalah menganalisis dampak financial technology (FinTech) terhadap profitabilitas bank dan peran efisiensi bank dalam memitigasi dampak FinTech terhadap profitabilitas. Sampel sebanyak 40 bank umum tradisional yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2021 digunakan untuk penelitian ini. Dalam analisis ini, FinTech diukur dengan volume transaksi pinjaman P2P yang dilakukan oleh perusahaan FinTech, profitabilitas diukur dengan return on equity (ROA), dan efisiensi perbankan diukur dengan net interest margin (NIM). Hasil penelitian menunjukkan bahwa FinTech berpengaruh negatif dan signifikan terhadap profitabilitas. Selain itu, penelitian ini menunjukkan bahwa efisiensi bank memitigasi dampak negatif FinTech terhadap profitabilitas bank. Hasil penelitian ini menunjukkan bahwa tingkat efisiensi bank berperan strategis dalam meredam dampak FinTech sebagai pesaing yang dapat menurunkan profitabilitas bank.
Peningkatan Literasi Keuangan dan Kemampuan Bahasa Inggris Pelaku Wisata di Desa Wisata Rerantek, NTB Septian, Defel; Ardiansyah, Lalu Yayan; Komala, Rina; Febrianti, Vina; Mulyani, Mulyani
Jurnal Abdi Masyarakat Indonesia Vol 5 No 2 (2025): JAMSI - Maret 2025
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.1756

Abstract

Pelaku wisata di Desa Wisata Rerantek, Nusa Tenggara Barat, menghadapi tantangan dalam pengelolaan keuangan dan komunikasi dengan wisatawan asing. Pengabdian masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan kemampuan berbahasa Inggris mereka melalui pelatihan akuntansi dasar dan English Training Camp. Metode yang digunakan meliputi observasi, forum diskusi, pelatihan interaktif, serta evaluasi melalui pre-test dan post-test. Hasil kegiatan menunjukkan peningkatan pemahaman akuntansi dari skor rata-rata pre-test 45,2 menjadi 72,8, serta peningkatan kemampuan bahasa Inggris dari 38,6 menjadi 65,4. Uji statistik menunjukkan perbedaan signifikan dalam skor tes sebelum dan sesudah pelatihan (p < 0,05). Kegiatan ini berkontribusi pada peningkatan keterampilan peserta dalam mengelola keuangan usaha dan berinteraksi dengan wisatawan, sehingga mendukung keberlanjutan desa wisata.
Program Pendampingan Literasi, Numerasi, Administrasi dan Adaptasi Teknologi di SMPN Satap 4 Suela Kabupaten Lombok Timur Hendri, Wira; Komala, Rina
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 3 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Maret)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1482.228 KB) | DOI: 10.57248/jilpi.v1i3.117

Abstract

Education inequality is one of the problems for the government in educating the nation’s life. Education that should be enjoyed by all levels of society has not been implemented optimally in accordance with what is mandated by law. The Independent Campus Learning Program (MBKM) is one of the programs organized by the Ministry of Education and Culture. The Teaching Campus Program is one of the programs in the Merdeka Learning Campus Program which aims to teach and assist with technology adaptation, school administration, and teachers. One of the schools targeted by the Teaching Campus program is SMPN SATAP 4 SUELA which is located in Lekong Pulut Hamlet, Mekar Sari Village, Suela District, East Lombok Regency. In the Teaching Campus program, lecturers and students who are appointed to take part in the program have the responsibility of assisting the school in the teaching process, assisting with adaptation to technology, and assisting with school administration. In addition, Teaching Campus students have the responsibility of improving student character, increasing student literacy and numeracy, and increasing student learning motivation.
The Six Value Of Socio-Ecopreuneur Lombok Eco Flea Market Untuk Pemberdayaan Petani Dan Pengrajin Lokal Di Kuta Lombok Tengah Komala, Rina; ., Khairunnisa; Aryani, R. Ayu Ida
Income : Digital Business Journal Vol. 1 No. 1 (2023)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/income.v1i1.2662

Abstract

Lombok Eco Free Market is a collaborative ecopreneur community located in Kuta Village, Central Lombok which provides a place to help and empower local farmers and craftspeople around Kuta, Central Lombok to develop businesses and improve their standard of living. In running its business Lombok Eco Flea Market uses 6 (six) principles as a branding strategy, namely: Empowering Women and Communities, Conscious Shopping or Fair Trade, Circular Economy, Earth Friendly Products, Local Wisdom and digital-marketing and is the main requirement for vendors who want to join the Lombok Eco Flea Market. These principles are in line with the policy of the West Nusa Tenggara Provincial government in the West Nusa Tenggara Provincial government's social safety net program, namely economic stimulus and recovery due to Covid-19 by defending and buying local products so that Micro, Small and Medium Enterprises in West Nusa Tenggara Province can actively operate again . This research is a qualitative research that aims to analyze the six main principles of Lombok Eco Flea Market in realizing its mission to empower and improve the welfare of local farmers and craftsmen in Kuta, Central Lombok through ecopreneurs.
The Kepuasan Mahasiswa Universitas Bumigora Terhadap Pelayanan E-Commerce Ramdani, Rizal; Alpiansah, Restu; Komala, Rina; Mulawarman, Logi
Income : Digital Business Journal Vol. 1 No. 2 (2023)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/income.v1i2.3210

Abstract

The use of e-commerce is growing rapidly now days. By the increasing development of e-commerce in Indonesia, customers are being influenced to find service quality to achieve customer satisfaction. This study investigated the relationship between service quality and customer satisfaction among Bumigora University students on the Shopee platform. A total of 120 samples were used in this study. According to this study's findings, all the service quality variables have a positive and significant influence. Further, this study discovered that website design has the biggest impact on customer satisfaction. This study also offers for establishing and increasing service quality to maintain customer satisfaction. In addition, e-commerce practitioners should be concerned with improving service quality surrounding students
Analisis Pengaruh E-commerce Terhadap Perilaku Konsumtif Mahasiswa (Studi Kasus Pada Mahasiswa Program Studi Bisnis Digital Universitas Bumigora) Prasetyo, Rahman; Komala, Rina; Febriana, Widia
Income : Digital Business Journal Vol. 1 No. 2 (2023)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/income.v1i2.3211

Abstract

The development of technology and the ease of information at this time is very influential in all aspects of life, for example the use of social media is not only used as a means of obtaining information and as a means of self-performance but social media is widely used as a means of doing business which we usually call an online shop. with increasingly evolving technology, there are now many online buying and selling sites which collect many online shops into one site that makes it easy for shoppers to get the items they want with various promos promising to attract students to shop there. In this study The researcher wants to know how the influence of the development of E-Commerce on the consumptive behavior of management students at Tidar State University. The method used in this study is descriptive qualitative method with a sample of 50 students majoring in Digital Business of the Bumigora University by distributing questionnaires. The results show that of the 26 samples taken it appears that the biggest effect of student consumptive behavior on E-commerce is caused by the promo or discount factor given by E-commerce sites at the beginning of the month.
Co-Authors Agus Wahyudi Anggriani, Rini Baiq Dinna Widiyasti Dedi Aprianto Defel Septian Ega Dwi Putri Marswandi Elisa, Nopa Fahry Fahry, Fahry Febrianti, Vina Fikri Rahman, Haikal Josman, Lady Faerrosa Khairunnisa ., Khairunnisa Lalu Yayan Ardiansyah Layali Ihyani Levia Tryana, Ayu Mahfuzi, Syafira Mandasari, Jayanti Mariana, Dita Martadinata, Sudrajat Mulawarman, Logi Mulyani Mulyani Nurfadliyah, Nurfadliyah Prasetyo, Rahman Putri Reno Kemala Sari R. Ayu Ida Aryani Restu Alpiansah Rizal Ramdani Saputra, Sahdan Stevany Hanalyna Dethan Ulfa Mayranti, Siti Ulya khae Roni , Izzatul Widia Febriana, Widia Wira Hendri