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All Journal Jurnal Telaah dan Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura Jurnal Pengabdian Magister Pendidikan IPA Jambura Accounting Review GANEC SWARA Jurnal Akuntansi dan Bisnis Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Tata Sejuta STIA Mataram Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Abdi Insani Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Abdimas Sangkabira JURNAL ILMIAH GLOBAL EDUCATION Empiricism Journal Jurnal Warta Desa (JWD) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Jurnal Akuntansi dan Keuangan International Journal of Business and Applied Economics (IJBAE) Mandiri: Jurnal Akuntansi dan Keuangan Eastasouth Journal of Effective Community Services Eastasouth Journal of Impactive Community Services International Journal of Asian Business and Management (IJABM) Journal of Management Accounting, Tax and Production Riset Akuntansi dan Keuangan Indonesia Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi E-Amal: Jurnal Pengabdian Kepada Masyarakat Asian Journal of Management, Entrepreneurship and Social Science JAS (Jurnal Akuntansi Syariah) Sasambo: Jurnal Abdimas (Journal of Community Service) Jurnal Akuntansi Kontemporer
Elin Erlina Sasanti
Jurusan Akuntansi FEB Universitas Mataram
Agriculture, Biological Sciences & Forestry Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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ANALISIS METODE ALTMAN DAN ZMIJEWSKI DALAM MEMPREDIKSI POTENSI FINANCIAL DISTRESS PADA PERUSAHAAN MINYAK DAN GAS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Alvin Janitra; Elin Erlina Sasanti; Robith Hudaya
Jurnal Riset Mahasiswa Akuntansi Vol. 3 No. 2 (2023): Jurnal Riset Mahasiswa Akuntansi, Juni 2023
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v3i2.668

Abstract

Tujuan penelitian ini adalah untuk menganalisis kebangkrutan pada perusahaan minyak dan gas yang terdaftar di Bursa Efek Indonesia dengan model Altman dan Zmijewski. Penelitian ini dilakukan selama lima tahun, dari tahun 2016 hingga 2020. Penelitian ini menggunakan pendekatan deskriptif kuantitatif yaitu penelitian yang digunakan untuk mengetahui nilai dari suatu variabel. Model analisis data yang digunakan adalah Model Altman dan Model Zmijeski. Penelitian ini dilakukan dengan mengambil data sekunder dengan kriteria yang telah ditentukan dari situs resmi Bursa Efek Indonesia (www.idx.co.id). Hasil penelitian menunjukkan bahwa (1) Model Altman menunjukkan empat perusahaan diidentifikasi mengalami financial distress, dan empat perusahaan lainnya diidentifikasi mengalami gray atau tidak mengalami financial distress. (2) Menurut model Zmijewski, enam perusahaan yang dianalisis mengalami financial distress dan dua lainnya tidak mengalami financial distress.
PELATIHAN PENYUSUNAN STANDAR OPERASIONAL PROSEDUR PADA TK AISYIYAH BUSTANUL ATHFAL 5 MATARAM Elin Erlina Sasanti; Animah Animah; Aditya Bayu Suryantara
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2: Mei 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v2i2.1533

Abstract

Standar operasional prosedur di dalam mengelola suatu organisai sangat diperlukan hal ini bertujuan agar proses pelayanan operasional berjalan secara baku, dengan tujuan semua yang terlibat didalam pengerjaannya akan melaksanakan sesuai dengan standar. Tujuan dari pengabdian ini adalah memberikan pengetahuan dan pelatihan cara membuat standar operasional prosedur didalam operasional layanan di tengah pandemi covid 19. Kegiatan pengbdian ini dilaksanakan dengan cara memberikan penyuluhan, pelatihan maupun mempraktekkan hasil dari penyusunan standar operasional prosedur yang sudah disusu. Bagian-bagian yang dilibatkan dalam kegiatan pengabdian ini adalah semua karyawan yang ada di TK Aisyiyah Bustanul Athfal 5 Mataram. Hasil dari kegiatan pengabdian ini adalah terwujudnya standar operasional prosedur yang berbasis teknologi dan dapat diimplementasikan dalam kegiatan operasional layanan TK Aisyiyah Bustanul Athfal 5 Mataram
The Effect of Internal Inventory Control and Accounting Information Systems on the Prevention of Fraud in Inventory (Study at PT. Astra International Tbk. - Honda NTB Branch) Maudita Candrayani; Elin Erlina Sasanti
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 02 (2024): May, Asian Journal of Management Entrepreneurship and Social Science ( AJMESC
Publisher : Cita Konsultindo Research Center

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

Abstract

This study aims to determine the effect of internal inventory control and accounting information systems on the prevention of fraud on inventory at PT Astra International Tbk - Honda NTB Branch. The population in this study were leaders and employees of PT Astra International Tbk - Honda NTB Branch. The technique used for sampling in this study was non-probability sampling with a purposive sampling method so that the number of samples in this study was 60 employees. This study uses statistical tests with the SmartPLS software application. The results of this study indicate that internal inventory control and accounting information systems have a positive and significant effect on fraud prevention in the inventory of PT Astra International Tbk- Honda NTB Branch. The company has carried out internal inventory control effectively and efficiently using the applicable SOP (Standard Operational Procedure). The Accounting Information System has also been carried out as its function is proper and adequate so that it can facilitate the company in storing company data and can facilitate employee work so that fraud prevention can be done correctly.
The Influence of Sales Growth, ROE, and Size on Corporate Social Responsibility Animah, Animah; Sasanti, Elin Erlina; Bambang, Bambang
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 6 No 1 (2020): JURNAL ILMIAH Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v6i1.127

Abstract

Corporate Social Responsibility (CSR) is a series of corporate actions that appear to improve social products, expand the reach of the company beyond the explicit economic interests of the company, with the consideration that such actions are not required by law. This study aims to determine the effect of sales growth, Return on Equity, and Size on CSR. CSR in this study is measured by two approaches, namely CSR based on accrual basis (assumed CSR) and CSR based on cash basis (CSR fulfillment). This research wasconducted at companies listed on the Indonesia Stock Exchange in 2015-2017. The results showed that sales growth, Return on Equity and size did not affect the assumed CSR. However, the results of the study also showed that company size has influence on CSR fulfillment, while sales growth and ROE do not have an influence on CSR fulfillment.
Revenue Potency of University of Mataram Through Cash Management Suhaedi, wirawan; Sasanti, Elin Erlina
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 6 No 1 (2020): JURNAL ILMIAH Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v6i1.128

Abstract

University of Mataram is one of higher education entities with a Public Service Agency (BLU) status. As a BLU entity that has flexibility in financial management, the University of Mataram is expected to optimize its potential to generate revenue. One potential that can generate substantial income is by utilizing the cash owned by the University of Mataram for investment. This study aims to identify the potential revenue that can be generated by the University of Mataram. This research was conducted to provide alternative investments through BLU cash management in order to generate more optimal income for the University of Mataram. BLU entity could invest their cash as long as it does not interfere with the operational activities of the university. This research was conducted by determining the amount of BLU funds that have not been used (idle cash) for operational activities, which can be used for investment. The results of this study indicate that University of Mataram could potentially optimize their BLU revenue through cash management up to Rp. 8.482.681.740,- per year.The average revenue from the placement of cash in bank is currently Rp 3.613.488.324,-, which indicate that there is still an untapped revenue potential of Rp 4.869.193.416. This potential revenue could be obtained by utilizing idle cash from current accounts to time deposits
Pengaruh Good Corporate Governance, Return On Equity, Kinerja Lingkungan, Dan Leverage Terhadap Corporate Social Responsibilitty Sasanti, Elin Erlina; Animah, Animah; Nabila, D. Tialurra Della
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 7 No 1 (2021): JURNAL ILMIAH Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v7i1.189

Abstract

This study aims to determine the effect of good corporate governance, return on equity, environmental performance, and leverage on Corporate Social Responsibility (CSR). The population in this study were mining companies listed on the Indonesia Stock Exchange in 2016-2018. The research sample was determined based on purposive sampling method. The data used are secondary data in the form of annual financial reports obtained from www.idx.co.id. Data were analyzed using descriptive statistics, classical assumptions and multiple regression analysis. The results showed that good corporate governance as proxied by the Asean Corporate Governance Score has an effect on CSR, while return on equity, environmental performance and leverage have no effect on CSR. The implication of this research is that when companies applied the ACGS index, the level of social responsibility disclosure tend to decrease. Although CSR has a voluntary nature for companies in Indonesia, nevertheless in the case of mining sector companies, they basically will have a broader disclosure since they are more related to their environment. Hence, further research is expected to make environmental performance as a moderating variable.
Pengaruh CSR dan GCG Terhadap Profitabilitas Sasanti, Elin Erlina; Animah, Animah; Nabila, D.Tialurra Della
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 1 (2022): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v8i1.297

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility (CSR) dan Good Corporate Governance (GCG) terhadap profitabilitas. Penelitian dilakukan terhadap perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Teknik sampling yang digunakan adalah purposive sampling sehingga diperoleh sampel sebanyak 103 perusahaan. Data diperoleh dari laporan tahunan maupun laporan CSR yang dipublikasikan di website BEI yaitu www.idx.co.id. Hasil analisa data yang dilakukan dengan menggunakan Partial Least Square menunjukkan bahwa CSR tidak berpengaruh terhadap profitabilitas sedangkan GCG berpengaruh terhadap profitabilitas. Secara teoritis, penelitian ini mengkonfirmasi hasil penelitian terdahulu dan Teori Agensi dalam hal pentingnya peranan GCG dalam pengelolaan perusahaan untuk mengurangi masalah keagenan antara investor sebagai prinsipal dengan manajer sebagai agen. Selain itu, hasil penelitian mengimplikasikan bahwa perusahaan manufaktur di Indonesia belum sepenuhnya melaksanakan CSR yang dapat dilihat dari pengungkapan CSR dalam laporan tahunan maupun laporan CSR terpisah, sehingga tidak mempengaruhi profitabilitas. Sementara itu, hasil penelitian mengimplikasikan pelaksanaan GCG di perusahaan manufaktur telah dilaksanakan dengan memadai sehingga dapat mempengaruhi profitabilitas perusahaan.
Evaluasi Kinerja dan Kemampuan Keuangan Pemerintah Daerah Kota Mataram di Masa Pandemi Covid-19 SAFITRI, HELMIN; SASANTI, ELIN ERLINA; -, NURABIAH
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 1 (2022): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v8i1.302

Abstract

This study aims to determine the performance and financial capacity of the local government of Mataram City during the COVID-19 in 2019 to 2020 based on PMK Number 22/PMK.02/2021 to assess financial performance and Minister of Home Affairs Regulation Number 19 of 2020 to assess financial capability.The research design is descriptive qualitative with data collection techniques through documentation and research interview. The results of the study indicate that the financial performance aspect of the achievement (output) of the independence ratio is in the consultative criteria, while the aspect of budget absorption and the consistency of budget absorption on the ratio of the degree of fiscal decentralization is at a moderate level. The results also show that the local government of Mataram City is very effective in realizing local revenue revenue according to the predetermined target, but is very inefficient in managing the amount of costs incurred to obtain revenue. In terms of the activity ratio, the local government of Mataram City mostly allocates regional expenditures to operating expenditures compared to development expenditures. Meanwhile, in terms of financial capacity, the local government of Mataram City obtained an average share of 25% and growth of 0.67% in terms of the suitability of budget planning documents, allocation of APBD expenditures, and budget absorption. Regarding regional financial conditions, the results of the study show that the local government of Mataram City is not in an ideal position and has not been able to implement regional autonomy perfectly.
Penentuan Harga Normatif pada Kegiatan Operasional Pihak Ketiga Cleaning Service di Uptd Blud RSUD Kabupaten X Sasanti, Elin Erlina; Putra, I Nyoman Nugraha Ardana; Muhsyaf, Saipul Arni; Animah, Animah
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 2 (2022): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v8i2.424

Abstract

UPTD BLUD RSUD Regency X is one of the UPTDs that has been in the form of a Regional Public Service Agency (BLUD) where some of its operational activities use the services of third parties. One of the operational activities that use third parties is cleaning service (CS) whereas, with the end of the hospital's work contract with the previous third party, there is a need for comprehensive analysis and calculation to assess the feasibility of the price of providing services offered by third parties, especially before the contract took place and signing of a new employment contract completed. This research is carried out using applied research. Using economic analysis, this research focuses on providing recommendations on normative prices that are feasible to be applied in the procurement of cleaning services. Based on data analysis from the results of experiments and field observations, three alternative cost results were obtained as a basis for determining the amount of contract value to third parties related to cleaning services. The difference between these three alternative costs lies in the amount of labor required so that it has an impact on the number of costs that will be incurred per month. This study recommends optimizing the number of workers and providing Standard Operating Procedures (SOPs) for the suitability of specifications and the use of tools and materials in order to achieve operational cost efficiency for UPTD BLUD RSUD Regency X.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Sasanti, Elin Erlina; Animah, Animah; Fikri, M Ali
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 9 No 1 (2023): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v9i1.489

Abstract

This study aims to examine the effect of Corporate Social Responsibility on company value with corporate governance as a moderation Variable. The grand theory used in this study is legitimacy theory, stakeholders, and agency theory. This type of research is descriptive quantitative. The data source obtained is sourced from secondary data obtained from www.idx.co.id. The research population is manufacturing companies going public in 2018-2020. Purposive sampling technique with a total sample of 54. The analysis tools used are moderate regression analysis. The results showed that CSR, company values, Corporate Governance have no effect on company value. Meanwhile, the study found that corporate governance does not strengthen or weaken the relationship between CSR and company values. The implication of this study is that during a pandemic it is rather difficult to predict from the financial side, this is due to the high uncertainty factor, even though the company already managed very well.
Co-Authors -, NURABIAH Abdul Malik Akbar Aditya Bayu Suryantara Aena, Hidayatul Agusdin Akram Akram Akram, Akram Alvin Janitra Amalia, Ainayya Amordya, Baiq Najjah Animah Animah Animah Arya Dwi Saputra Baiq Agita Karenina Pratiwi Baiq Ema Fajriana Syahrian Utami Baiq Ismiwati Baiq Krisnina Maharani Putri Baiq Nada Fatimatus Shafira Shafira Baiq Wahyu Niswatun Rukyat Bambang Bambang BS, Sapto Hendri Cahyaningtyas, Susi Retna Danieela, Aleesya Mae Darmawan Darmawan Dewi, Prita Diana Dwi Mutia Amiati Dwi Rizky Oktaviani Eni Indriani Ernawati Fathin Amalia Lestari Fikri, M Ali Fikri, M. Ali Fitalia, Ni Ketut Enik Husnaini, Wahidatul Husnaini, Wahidatul I Gusti Agung Arista Pradnyani, I Gusti Agung Arista I Nyoman Nugraha Ardana Putra Indri Puspitasari, Indri Intan Rahmawati Isnaini, Zuhrotul Izzana Zanubah Juli Andriani Jumaidi Rahman Juniarti, Eva Karim, Nina Karina Karim, Nina Karina Kartikasari, Nungki Komang Ardhelia Ristianti Kurnia Puji Febriani L Erdian Sandi Wiranata Lenap, Indria Puspitasari Lestari, Dwi Tri Okta Meliana Lukman Effendy M. Ali Fikri M. Ali Fikri Maudita Candrayani Mayang, Baiq Nimas Ayu Widia Gusti Medhitama, Deva Putri Muhamad Azhari Mujahid, Khairul Nabila, D. Tialurra Della Nabila, D.Tialurra Della Nasution, Sophia Kartika Neris, Miratul Husna Ni Made Sri Rastini . Ni Putu Novi Anggarini Nina Karina Nina Karina Karim Nina Karina Karim Nina Karina Karim Nugraha, Lusi Shinta Nungki Kartikasari Nungki Kartikasari Nur'aida Nurabiah Nurabiah, Nurabiah Nurhayati Nurhayati Nurqomariatun Nurul Izzakiah Olif Jufita Awlia Ovan Ferjiant OZWINA, SITI ZARA Pascayanti, Yusifa Patlial Hunaida Prasyida, Tusta Citta Ihtisan Tri Priaini, Jyanneta R Sapto Hendri R. Sapto Hendri Boedi Soesatyo Rahayu, Nila Rahmatulloh, Villa Susanti Rakhmawati, Intan Rakhmawati, Intan Rini Ridhawati Robith Hudaya Robith Hudaya SAFITRI, HELMIN Safriana, Lanaya Husnul Saipul Arni Muhsyaf Santriaty, Melinda Sapto Hendri BS Sari, Nungki Kartika Siti Atikah Siti Atikah Siti Atikah Sofia Marwati Sri Anjani Ningsih Suhaedi, Wirawan Suryantara, Adhitya Bayu Susi Retna Cahyaningtias Swari, Desak Nyoman Kumala Citra Wahidatul Husnaini Wahidatul Husnaini Wibowo, Dimas Aldy Widia Astuti Widia Astuti Widyastuti Widyastuti Yanti , Yusifa Pasca Yusli Mariadi Yusnirmaladewi, Resty Yusvita Aprilyan Zuhrotul Isnaini