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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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Perhitungan dan Pelaporan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) di Lombok Timur Azzahra, Zihaddiah Fitri; K. Priyambodo, Victoria; Rizki, Novia; Kartikasari, Nungki
Jurnal Abdimas Berdaya : Jurnal Pembelajaran, Pemberdayaan dan Pengabdian Masyarakat Vol 8, No 1 (2025): Jurnal Abdimas Berdaya
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jab.v8i1.1054

Abstract

ANALISIS POTENSI KECURANGAN (FRAUD) DALAM PENGELOLALAAN KEUANGAN DESA: STUDI PADA DESA MONGGAS KABUPATEN LOMBOK TENGAH Dewi, Liana Citra; Inapty, Biana Adha; Kartikasari, Nungki
Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i1.8601

Abstract

The purpose of this study to identify wheter there is potential for fraud in village financial management in Monggas Village, Central Lombok Regency. The approach used in this research is a qualitative descriptive approach using interview and documentation techniques. The research results show that there is no potential for fraud in Monggas Village, Central Lombok Regency in financial management which consists of planning, implementation, administration, reporting and accountability in terms of pressure, opportunity and rationalization. The Monggas Village Government has implemented good governance. The community participates directly if there is implementationof activity programs to directly monitor, budget transparency such as sign or information boards that clearly specify the amount spent in completing and activity program.
PEMBERDAYAAN STAF STORE DALAM MENINGKATKAN KEPATUHAN TERHADAP SOP DI SEKTOR PERHOTELAN Agustiningsih, Wulandari; Rizki, Novia; Priyambodo, Victoria K.; Kartikasari, Nungki
PEDAMAS (PENGABDIAN KEPADA MASYARAKAT) Vol. 3 No. 03 (2025): MEI 2025
Publisher : MEDIA INOVASI PENDIDIKAN DAN PUBLIKASI

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Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan kepatuhan staf store terhadap Standard Operating Procedure (SOP) di lingkungan Hotel Aruna Senggigi. Metode pelaksanaan terdiri atas penyuluhan mengenai pentingnya SOP serta pengidentifikasian langsung area penyimpanan berdasarkan kategori barang. Kegiatan dilaksanakan selama satu hari, dengan pendekatan partisipatif dan praktik langsung di ruang gudang hotel. Hasil pengabdian menunjukkan bahwa staf menjadi lebih memahami alur kerja berdasarkan SOP, mampu mengelompokkan barang dengan lebih tertata, dan mulai menerapkan sistem penyimpanan yang lebih terstruktur sesuai dengan hasil diskusi dan bimbingan selama kegiatan berlangsung.
Analysis of the Effect of Net Income, Total Assets and Total Cash Flow on the Stock Price of Companies Indexed LQ45 Mareza, Puja Dwi; Handajani, Lilik; Kartikasari, Nungki
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.19396

Abstract

The Indonesian capital market has experienced rapid growth, marked by an increase in the number of investors and companies listed on the Indonesia Stock Exchange (IDX). The LQ45 Index, which includes companies with high liquidity and large market capitalization, serves as a key indicator of the capital market. This study aims to analyze the effect of net profit, total assets, and cash flow on the stock prices of companies included in the LQ45 Index during the 2020–2022 period. A quantitative method with an associative approach was employed to evaluate the relationships between variables, using data from the annual financial reports of 58 companies selected through purposive sampling. Data analysis was conducted using IBM SPSS 25, with classical assumption tests, F-tests, and t-tests applied to test the hypotheses. The results indicate that, simultaneously, net profit, total assets, and total cash flow significantly influence stock prices. However, partially, net profit does not have a significant impact on stock prices, suggesting that this factor is less considered by investors. In contrast, total assets and total cash flow significantly affect stock prices, emphasizing the importance of asset management and corporate liquidity. These findings suggest that companies should focus on effective asset and cash flow management to attract investors and enhance financial report transparency. Future research may consider additional variables and extend the study period.
Analysis of Factors Affecting the Quality of Financial Statements at Regional Apparatus Organizations in Mataram City Putri, Angguni Aminarti; Inapty, Biana Adha; Kartikasari, Nungki
Formosa Journal of Applied Sciences 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/fjas.v3i7.9397

Abstract

The purpose of this research is to identify the factors that influence the reliability of financial reports prepared by local governments in terms of human resource competency, internal control system, organisational commitment, and internal audit. A total of 138 participants filled out and returned the surveys used in this quantitative study, which used a purposive sampling methodology to choose its sample. The maximum number of surveys that could be processed was 100. Staff members from 36 different regional apparatus organisations in Mataram City who were employed in the finance department were the subjects of this study. Data analysis was conducted using SmartPLS4 software and the Partial Least Structural Equation Model (PLS-SEM). Humanz resource competency and internal audit both contribute to better financial statement quality, according to this study's findings.
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