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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha EL-MUHASABA 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 Riset Mahasiswa Akuntansi
Kartikasari, Nungki
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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.
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.
Faktor-Faktor Yang Mempengaruhi Kualitas Audit Perusahaan Pertambangan Agustina, Erviana; Kartikasari, Nungki
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 02 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i02.91931

Abstract

Tujuan penelitian ini adalah untuk mengidentifikasi faktor-faktor yang mempengaruhi tingkat kualitas audit pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI), sampel penelitian berjumlah 285 yang dipilih secara purposive. Analisis data kuantitatif dilakukan dengan menggunakan program SPSS, meliputi analisis deskriptif, pengujian asumsi klasik, regresi linear berganda, dan pengujian hipotesis. Hasil analisis menunjukkan bahwa secara simultan variabel ukuran KAP, keterlambatan audit, tekanan finansial, dan pertumbuhan aset memiliki pengaruh yang positif sedangkan manajemen laba berpengaruh negatif terhadap kualitas audit. Namun hasil uji hipotesis menunjukkan bahwa hanya variabel keterlambatan audit yang berpengaruh positif terhadap kualitas audit.
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

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

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.
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): Jurnal RAK (Riset Akuntansi Keuangan)
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.
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.
How Firm Size Moderates the Impact of Intellectual Capital, CSR, and Capital Structure on Financial Performance? Jamilah, Mar Atul; Kholilah, Kholilah; Kartikasari, Nungki
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 1 (2026): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v17i1.36793

Abstract

Purpose: This study aims to examine the effect of intellectual capital, CSR, and capital structure on financial performance, as well as to examine the role of company size as a moderating variable in financial sector companies in Indonesia. Method: This study uses a quantitative approach with panel data regression analysis and Moderated Regression Analysis (MRA) techniques using EViews software. The sample consists of 53 financial sector companies listed on the Indonesia Stock Exchange in 2021–2023 with a total of 159 observations. Results: The results show that intellectual capital has a positive and significant effect on financial performance. Conversely, CSR and capital structure do not have a significant effect on financial performance. In addition, company size has been shown to moderate the effect of intellectual capital on financial performance, but does not moderate the relationship between CSR and capital structure on financial performance. Implications: The findings of this study have practical implications for financial sector companies to prioritise the management of intellectual capital as a strategic asset in improving financial performance. In addition, the results of this study also contribute academically to enriching the literature on internal factors that influence the financial performance of financial sector companies. Novelty: The novelty of this study lies in the use of the latest data from Indonesian financial sector companies for the period 2021–2023 and the testing of company size as a moderating variable in an empirical model, which is still relatively rarely studied in the context of the financial sector.
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.
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 Husni, Vici Handalusia Jamilah, Mar Atul Jumaidi Rahman K. Priyambodo, Victoria Karim, Nina Karina Kholilah 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