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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha 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) Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Mahasiswa Akuntansi
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.
TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA ZAKAT BERBASIS WEBSITE PADA LEMBAGA PENGELOLA ZAKAT DI INDONESIA Karim, Nina Karina; Sasanti, Elin Erlina; Lenap, Indria Puspitasari; Kartikasari, Nungki
Jurnal Riset Akuntansi Vol 18 No 2 (2019): Jurnal Riset Akuntansi Aksioma, Desember 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i2.74

Abstract

This study aims to analyze the transparency and accountability of zakat fund management based on website of zakat institutions in Indonesia. The type of research employed was a descriptive research with content analysis method. By adopting a non probabilty sample with purposive sample technique. Population in this reasearch are all national zakat institutions which listed on Directorate General of Tax in the year of 2019. Based on thecriteria, we obtained 10 sample of zakat institutions. The research showed that none of these zakat institutions which have full disclosure of financial statement based on Accounting Standard no. 109 and amil governance by website and there was only Baznas had the highest level of disclosure. Whilst, by 9 of privat zakat institutions, there were 5 institutions have more than 60% disclosure and the rest (3 institutions) were under 50%. This finding indicates that publication level of financial and non financial information in zakat institutions by using the internet is low. The lack of website disclosure can caused by regulation factor which is not requires the zakat institutions to disclose their financial statement and amil governance performance by using internet.
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.
Analisis Kinerja Keuangan Untuk Mengukur Tingkat Kesehatan Perusahaan Manufaktur Sub Sektor Farmasi pada Bursa Efek Indonesia Periode Tahun 2018-2022 Salikin, Muhammad Adi Salikin; Lestari, Baiq Anggun Hilendri; Kartikasari, Nungki
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.1197

Abstract

The aim of this research is to analyze the company’s financial performance to measure the health level of pharmaceutical sub-sector manufacturing companies listed on the IDX in terms of liquidity, solvency, profitability and activity ratios for the 2018-2022 period. The sample used was 9 pharmaceutical sub-sector companies. The data analysis method used is quantitative descriptive. The research results show that the average ratio of liquidity, solvency, profitability and activity for pharmaceutical sub-sector companies fluctuates. Based on the liquidity ratio, Kimia Farma Tbk has the highest average value of the current ratio, Sido Muncul Herbal & Pharmaceutical Industry Tbk has a quick ratio and Indofarma Tbk has a cash ratio so it is classified as a company with the highest level of health. The solvency ratio in the debt to equity ratio and debt to asset ratio of the Sido Muncul Herbal & Pharmaceutical Industry Tbk has the lowest average value ratio, while the long-term debt to equity ratio of Darya Varia Laboratoria Tbk is classified as a company with the highest level of health. Tempo Scan Pacific Tbk’s profitability ratio has the highest average ratio value for net profit margin and return on assets and Pyridam Farma Tbk for return on equity so it is classified as a company with the highest level of health. The activity ratio in the inventory turnover ratio and the fixed asset turnover ratio of Darya Varia Laboratoria Tbk and Organon Pharma Indonesia Tbk in the total asset turnover ratio each have the highest average ratio values so they are classified as companies with the highest level of health.
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.
Co-Authors Adhitya Bagus Singandaru Agustina, Erviana 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 Hartini, Intan Juwita Husni, Vici Handalusia Jumaidi Rahman K. Priyambodo, Victoria Karim, Nina Karina Lenap, Indria Puspitasari Lestari, Baiq Anggun Hilendri 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 Salikin, Muhammad Adi Salikin Shalehah, Siti Raehanun Suryantara, Adhitya Bayu YUSLI MARIADI