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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset Akuntansi Aksioma Convergence : The Journal of Economic Development Jurnal Abdimas Berdaya : Jurnal Pembelajaran, Pemberdayaan dan Pengabdian Masyarakat Jurnal Abdimas Sangkabira Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Akuntansi AKTIVA Formosa Journal of Applied Sciences (FJAS) Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Finance, Economics, and Business JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Jurnal RAK (Riset Akuntansi Keuangan) PEDAMAS (Pengabdian Kepada Masyarakat)
Kartikasari, Nungki
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MENAKAR BIAYA LINGKUNGAN AKIBAT AKTIVITAS PENDAKIAN WISATAWAN DI GUNUNG RINJANI Suryantara, Adhitya Bayu; Hudaya, Robith; Kartikasari, Nungki; Nabila, D. Tialurra Della
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 3 (2023): Edisi September - Desember 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i3.3406

Abstract

Setiap tahun berton-ton sampah terbuang di Gunung Rinjani yang berasal dari aktivitas pendakian para wisatawan. Hal tersebut menyebabkan kerusakan baik secara fungsi maupun estetika pada Gunung Rinjani. Sehingga perlu untuk dikaji lebih jauh biaya lingkungan yang terjadi di Gunung rinjani akibat aktivitas para pendaki tersebut. Penelitian ini bertujuan untuk menghitung biaya lingkungan yang terjadi atas aktivitas pendakian Gunung Rinjani dengan menggabungngkan pendekatan biaya kualitas. Objek penelitian adalah Balai TNGR, Pemerhati lingkungan, dan Aktivis Lingkungan yang terlibat dalam kegiatan penanggulangan kerusakan lingkungan Gunung Rinjani. Penelitian ini merupakan penelitian metode campuran yang dilaksanakan selama 3 bulan mulai dari bulan Juli hingga bulan September. Berdasarkan hasil penelitian diketahui bahwa biaya lingkungan yang terjadi atas aktivitas pendakian di Gunung Rinjani sebesar Rp 673,000,000 untuk tahun 2019, Rp 416.136,000 unutk tahun 2020, dan Rp 899.346.000 unutk tahun 2021. Terlihat disetiap tahun terjadi kenaikan biaya yang dibebankan, hal ini karena adanya pembaruan sistem penanganan sampah di Gunung Rinjani oleh BTNGR. Sementara berdasarkan klasifikasi biaya lingkungan, pada biaya pencegahan terdapat biaya sosialisasi dan biaya iklan. Pada biaya deteksi terdapat biaya pack in dan pack out, pada biaya kegagalan internal terdapat biaya clean up dan daur ulang, serta pada biaya kegagalan eksternal terdapat biaya pengangkutan sampah, biaya buruh, dan biaya sosial.
ANALISIS TEKNIKAL DAN PENGENALAN ANALISIS BANDARMOLOGI SAHAM BAGI TRADER PEMULA DI LOMBOK BARAT Hudaya, Robith; Kartikasari, Nungki; Suryantara, Adhitya Bayu; Sukma, Paradisa
Jurnal Abdimas Sangkabira Vol. 4 No. 1 (2023): Jurnal Abdimas Sangkabira, Desember 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v4i1.805

Abstract

Pertumbuhan investor baru pasar modal Indonesia cukup signifikan. Perkembangannya didominasi oleh investor muda yang cenderung ke arah trading daripada investasi.  Godaan untuk jual beli saham sangat besar karena antusiasme yang tinggi dalam mencoba apliaksi yang disediakan oleh sekuritas. Para Trader pemula ini sebenarnya perlu mempelajari analisis teknikal dan bandarmologi sebagai dasar dalam tradingnya agar memiliki dasar yang kuat dalam membeli dan menjual. Pengabdian ini bertujuan untuk memberi pelatihan dan pengenalan analisis teknikal dan pengenalan analisis bandarmologi. Kedua analisis ini penting sebagai dasar menjual atau membeli saham di pasar modal Indonesia. Analisis ini cocok diterapkan di pasar modal Indonesia karena pasar modal Indonesia bukanlah pasar yang efisien dan transaksinya didominasi oleh para bandar. Pelatihan Analisis Teknikal dan Pengenalan Analisis Bandarmologi Saham Bagi Trader Pemula di Lombok Barat berjalan lancar pada tanggal 29 Juli 2023 dan mendapat tanggapan yang antusias dari peserta. Dengan kegiatan pengabdian ini, peserta memperoleh tambahan pengetahuan tentang Analisis Teknikal dan Pengenalan Analisis Bandarmologi Saham Bagi Trader Pemula dan diajarkan pula cara melakukan analisis teknikalnya dan pandangan dari sudut pandang bandarmologinya. Sebelum trading di pasar modal, sebaiknya pada Trader khususnya yang pemula belajar mengenai analisis teknikal dan bandarmologi agar mencapai tujuan memperoleh keuntungan dalam kegiatan tradingnya
LITERASI KEUANGAN TERKAIT FINANCIAL TECHNOLOGY PADA KARYAWAN PT.MEKA ASIA Anggara, Jaka; Mariadi, Yusli; Kartikasari, Nungki
Jurnal Abdimas Sangkabira Vol. 4 No. 1 (2023): Jurnal Abdimas Sangkabira, Desember 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v4i1.886

Abstract

Literasi terkait financial technology masih dibutuhkan di kalangan masyarakat khususnya para pekerja. Salah satu produk keuangan yang banyak diminati adalah investasi dan pinjaman online. Perlu dipahami bahwa ketika penggunaan produk-produk tersebut tidak dilakukan secara hati-hati. Hal tersebut dapat menyebabkan adanya tindak penipuan. Provinsi Nusa Tenggara Barat merupakan salah satu provinsi yang memiliki tingkat literasi yang di atas rata-rata namun permasalahan investasi illegal tetap terjadi. Pengabdian ini bertujuan untuk memperkuat literasi financial technology karyawan pada perusahaan, terutama pada pekerja yang memiliki potensi untuk melakukan investasi. Melalui kegiatan ini para pekerja diharapkan lebih paham tentang financial technology dan dapat terhindar dari penipuan maupun investasi ilegal.
THE DEVELOPMENT OF PROJECT-BASED LEARNING E-BOOK: A CASE STUDY FROM ACCOUNTING BILINGUAL CLASSES IN INDONESIA Kartikasari, Nungki; Hudaya, Robith; Rizki, Novia; Hanani, Tri
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): October 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1068

Abstract

This article aims to develop an e-book based on Project Based Learning needs in the Basic Accounting course for Bilingual Classes. The type of research used is research and development. The research model used in this study is the modified ADDIE method, which consists of 5 stages: analyzing, designing, developing, evaluating, and implementing. The data collection in this research includes collecting material from credible sources, then arranging it according to the order of the material in the Semester Learning Plan, and using an attractive design. Design validation is carried out by media experts and material experts. The validation results show a good value where this e-book is suitable for use. Design revisions are only limited to minor revisions and these revisions are based on validation forms from media experts and material experts, such as consistent use of terms, additional discussions, and additional report examples. Small group trials have also been carried out and found that the basic accounting electronic book value is suitable for use.
Analisis Penerapan PSAK Nomor 72 Terhadap Pengakuan dan Pengukuran Pendapatan pada PT Pegadaian (PERSERO) Cabang Sweta Maryam, Rosliana Aledia; Indriani, Eni; Kartikasari, Nungki
JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Vol 2, No 1 (2024): Februari 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jamparing.v2i1.1276

Abstract

Penelitian ini bertujuan untuk menganalisis proses pengakuan dan pengukuran pendapatan pada PT Pegadaian (Persero) Cabang Sweta dengan menerapkan PSAK No 72 tentang pendapatan dari kontrak dengan pelanggan. Penelitian ini menggunakan metode penelitian kualitatif deskriptif. Adapun teknik pengumpulan data dilakukan dengan observasi, wawancara dan dokumentasi. Hasil dari penelitian ini menunjukkan bahwa pengakuan pendapatan pada PT Pegadaian (Persero) Cabang Sweta diakui pada saat kewajiban pelaksanaan terpenuhi sesuai analisis transaksi melalui lima langkah model analisa pengakuan pendapatan. Kemudian PT Pegadaian (Persero) Cabang Sweta mengukur pendapatannya atas sejumlah harga transaksi yang dialokasikan terhadap kewajiban pelaksanaan. Proses pengakuan dan pengukuran pendapatan yang dilakukan oleh PT Pegadaian (Persero) Cabang Sweta pada kegiatan operasionalnya telah menunjukkan penerapan PSAK No 72 tentang pendapatan dari kontrak dengan pelanggan.
PENGARUH INTENSITAS ASET BIOLOGIS, PERTUMBUHAN PENJUALAN, KEPEMILIKAN MODAL ASING, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Jumaidi Rahman; Elin Erlina Sasanti; Kartikasari, Nungki
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.208

Abstract

This research aims to examine the influence of biological asset intensity, sales growth, foreign ownership, and company size on firm value in plantation companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2021. The population in this study is all plantation companies listed on the IDX, using purposive sampling method with a sample size of 18 companies. The analysis method used in this study is multiple linear regression analysis. The results of the testing and discussion prove that biological asset intensity, sales growth, and foreign ownership have no significant effect on firm value. However, company size has a significant negative effect on firm value of plantation companies listed on the Indonesia Stock Exchange during the period of 2017-2021. This research also makes a practical contribution to companies and investors. This research can be used as a consideration in applying these research variables to help increase firm value and is also expected to assist investors in making the right decisions in investing.
Potensi Kebangkrutan Perusahaan dengan Notasi Khusus menggunakan Zmijewksi X Score Model dan Ohlson O Score Model Hudaya, Robith; Kartikasari, Nungki; Suryantara, Adhitya Bayu; Sukma, Paradisa
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 5 No 1 (2024): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan )
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v5i1.3650

Abstract

The Indonesian Stock Exchange (BEI) regulations in the form of Circular Letter Number: SE-00001/BEI/12-2018 require that companies be broken down into various letter notations so that their condition can be mapped. This particular notation is a warning given by the IDX to investors to protect themselves from problematic issuers and to each issuer to comply with the rules to avoid embedding more special notations. This research was conducted to map the company's potential for bankruptcy, as seen from whetherthere were financial difficulties in the year before the special notation was given. This depiction will provide initial detection for Indonesian capital market investors in investing their capital. It can serve as empirical evidence as to whether all companies previously given special notations experienced potential bankruptcy. Two financial difficulty analysis tools are used, namely the Zmijewksi X Score Model, which is based on Multiple Discriminant Analysis (MDA), and the Ohlson O Score Model, which isbased on Logistic Regression. The research results found that calculating financial distress using the X-Score model in 154 companies that received special notation found that 60 companies had the potential to experience bankruptcy. For 94 companies, there is no potential for bankruptcy in 2021. Calculation of financial distress using the O-Score model for 154 companies that received special notation found that 34 companies had the potential to experience bankruptcy. For 120 companies, there is no potential for bankruptcy in 2021. Companies with the notations E, B, Y, D and S have an enormous potential for bankruptcy. Based on these findings, investors are asked to avoid shares with this notation so as not to experience losses in investing.
Evaluating the Accountability of Provincial Government in Achieving SDGs Through Green Accounting: A Case Study of NTB Province Kartikasari, Nungki; Anggara, Jaka
Journal of Finance, Economics and Business Vol. 3 No. 2 (2024): JFEB, November 2024
Publisher : Laboratorium Riset Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59827/jfeb.v3i2.194

Abstract

The Provincial Government of Nusa Tenggara Barat (NTB) has made significant efforts toward achieving Sustainable Development Goals (SDGs) by implementing green projects such as renewable energy initiatives, waste management, and carbon emission reduction programs. However, transparency in non-financial reporting, particularly regarding environmental and social impacts, remains insufficient. This study evaluates NTB’s accountability in achieving SDG targets through green accounting and assesses the transparency and effectiveness of related financial and non-financial reporting. Using data from 2020 to 2023, analyzed through a quantitative descriptive approach, findings highlight substantial progress in waste reduction, renewable energy, and carbon emissions. Nevertheless, transparency in non-financial reporting is inadequate, limiting accountability. Adopting standards such as the Global Reporting Initiative (GRI) is recommended to enhance sustainability reporting.
Meningkatkan Kesadaran Pentingnya Pendidikan Tinggi Melalui Sosialisasi dan Motivasi Siswa Sekolah Menengah Atas di Lombok Timur rizki, novia; Hanani, Tri; Priyambodo, Victoria Kusumaningtyas; Sukma, Paradisa; Agustiningsih, Wulandari; Noviawan, Lalu Andika; Prasedya, Tusta Citta Ihtisan Tri; Kartikasari, Nungki
Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 3 (2024): Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat
Publisher : Faculty of Cultural Studies, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.gramaswara.2024.004.03.02

Abstract

Human resources are considered high quality when they have a high level of education. Human resources with a high level of education are expected to be able to respond to the challenges of the times and keep up with global developments in information technology. Higher education is education that is pursued after completing high school. The purpose of the community service activity is to raise awareness of the importance of higher education through socialization and motivation of high school students in East Lombok. The activity method involves three stages: initial observation, implementation of the activity, and evaluation of the activity results. The results indicate that participants felt the socialization and motivation materials presented provided insights into higher education, interactive presentation of materials, and assistance in understanding career choices to determine their major in higher education. In terms of motivation, participants felt more interested in continuing their education to higher education after participating in the socialization and motivation activities. Keywords: human resources; higher education; motivation
Strategic Development of Tourism Based on Local Wisdom in Regional Planning: A Case Study of North and Central Lombok Regencies Anggara, Jaka; Singandaru, Adhitya Bagus; Husni, Vici Handalusia; Kartikasari, Nungki; Shalehah, Siti Raehanun
Convergence: The Journal of Economic Development Vol.6 No.2 (2024)
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/convergencejep.v6i2.38932

Abstract

Abstract This study aims to design a strategic development plan for tourism based on local wisdom in North Lombok and Central Lombok Regencies, focusing on Sade and Bayan Villages. The research emphasizes the importance of considering the implications of the findings in tourism policies and digital promotion strategies. Data were collected using a mixed-method approach, including in-depth interviews, questionnaires, and field observations. The analysis was conducted using the SWOT and AHP methods to determine strategic priorities. The findings indicate that the main weakness lies in inadequate infrastructure conditions, while the primary strength is the unique appeal of local cultural attractions. Recommended key strategies include improving infrastructure, enhancing public facilities, optimizing digital promotion, and providing training for the local community. These findings offer concrete recommendations for local governments, stakeholders, and tourism business operators in supporting the sustainable management of local wisdom-based tourism. Keywords : Local Wisdom-Based Tourism, Regional Planning, SWOT Analysis, AHP Analysis. Abstrak Penelitian ini bertujuan untuk merancang rencana pengembangan strategis pariwisata berbasis kearifan lokal di Kabupaten Lombok Utara dan Kabupaten Lombok Tengah, dengan fokus pada Desa Sade dan Desa Bayan. Studi ini menekankan pentingnya mempertimbangkan implikasi temuan dalam kebijakan pariwisata serta strategi promosi digital. Pengumpulan data dilakukan dengan pendekatan metode campuran (mixed-method), yang mencakup wawancara mendalam, kuesioner, dan observasi lapangan. Analisis data dilakukan menggunakan metode SWOT dan AHP untuk menentukan prioritas strategis. Hasil penelitian menunjukkan bahwa kelemahan utama terletak pada kondisi infrastruktur yang kurang memadai, sementara kekuatan utama adalah daya tarik unik dari budaya lokal. Strategi utama yang direkomendasikan mencakup peningkatan infrastruktur, pengembangan fasilitas publik, optimalisasi promosi digital, serta pemberian pelatihan bagi masyarakat lokal. Temuan ini memberikan rekomendasi konkret bagi pemerintah daerah, pemangku kepentingan, dan pelaku usaha pariwisata dalam mendukung pengelolaan pariwisata berbasis kearifan lokal secara berkelanjutan. Kata kunci: Pariwisata Berbasis Kearifan Lokal, Perencanaan Wilayah, Analisis SWOT, Analisis AHP.
Co-Authors Adhitya Bagus Singandaru Agustiningsih, Wulandari Andika Noviawan, Lalu Anggara, Jaka Anjani, Alivia Saktia Azzahra, Zihaddiah Fitri Biana Adha Inapty, Biana Adha Dewi, Liana Citra Elin Erlina Sasanti Eni Indriani Hanani, Tri Husni, Vici Handalusia Jumaidi Rahman K. Priyambodo, Victoria Lilik Handajani Mareza, Puja Dwi Maryam, Rosliana Aledia Nabila, D. Tialurra Della Paradisa Sukma Prasedya, Tusta Citta Ihtisan Tri Priyambodo, Victoria K. Priyambodo, Victoria Kusumaningtyas Puja Dwi Mareza Putri, Angguni Aminarti Rizki, Novia Robith Hudaya Shalehah, Siti Raehanun Suryantara, Adhitya Bayu YUSLI MARIADI