Articles
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
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DOI: 10.32666/tatasejuta.v6i1.128
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
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DOI: 10.32666/tatasejuta.v7i1.189
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
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DOI: 10.32666/tatasejuta.v8i1.297
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
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DOI: 10.32666/tatasejuta.v8i1.302
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
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DOI: 10.32666/tatasejuta.v8i2.424
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
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DOI: 10.32666/tatasejuta.v9i1.489
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.
Penerapan Sistem Informasi Pemerintah Daerah Terhadap Proses Penatausahaan Keuangan Daerah Pada Bappeda Kota Mataram
Wibowo, Dimas Aldy;
Sasanti, Elin Erlina;
Nurabiah, Nurabiah
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 9 No 2 (2023): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram
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DOI: 10.32666/tatasejuta.v9i2.528
Penelitian ini bertujuan untuk mengetahui efektivitas dari penerapan Sistem Informasi Pemerintahan Daerah (SIPD) terhadap proses penatausahaan keuangan pada Bappeda Kota Mataram. Penelitian ini menggunakan metode desktiptif pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara dan divalidasi melalui dokumen. Data yang diperoleh dianalisis menggunakan model Miles dan Huberman yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Informan pada penelitian ini adalah Bendahara Pengeluaran Bappeda Kota Mataram. Hasil penelitian ini menunjukkan bahwa penerapan Sistem Informasi Pemerintahan Daerah (SIPD) dalam melakukan proses penatausahaan keuangan pada Bapeda Kota Mataram dengan menggunakan model TAM sudah baik, meskipun penggunaan SIPD dari aspek Persepsi Kegunaan (Perceived Usefulnes) belum maksimal meningkatkan kinerja dan produktivitas operasional organisasi; aspek Persepsi Kemudahan Penggunaan (Perceived Ease of Use) sudah baik dikarenakan SIPD memiliki bahasa dan menu-menu yang bisa dipahami, selain itu urutan dalam melakukan proses penatausahaan menjadi lebih terstruktur; aspek Sikap terhadap Perilaku Persepsian (Attitude Towards Behavior) menunjukkan bahwa sistem sebelumnya yakni SIMDA lebih nyaman digunakan dikarenakan SIPD masih mengalami kendala error namun memiliki kelebihan seperti dapat diakses dari berbagai alat elektronik kapan saja tanpa terbatas waktu; aspek Minat Perilaku (Behavioral Intention) dimana penerapan SIPD didukung dan akan tetap digunakan dalam melakukan informasi keuangan khususnya penatausahaan keuangan; aspek Perilaku (Behavior) oleh karyawan merasa cukup puas dalam menggunakan SIPD dibandingkan dengan sistem sebelumnya (SIMDA), meskipun karyawan masih memerlukan waktu untuk beradaptasi agar dapat menggunakan SIPD secara maksimal.
Coporate Social Responsibility (CSR) dan Struktur Kepemilikan (Kepemilikan Institusional, Kepemilikan Manajerial, Kepemilikan Asing) Terhadap Nilai Perusahaan
Sasanti, Elin Erlina;
Animah, Animah;
Fikri, M Ali
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 10 No 1 (2024): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram
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DOI: 10.32666/tatasejuta.v10i1.629
This research aims to examine the influence of Corporate Social Responsibility (CSR) and ownership structure (institutional ownership, managerial ownership, foreign ownership) on company value in basic industrial and chemical manufacturing companies listed on the Indonesian Stock Exchange for the 2019-2021 period. The Grand Theory used in this research is legitimacy theory and stakeholder theory. The type of research used in this research is quantitative research. The data source obtained for this research is a secondary data source obtained from www.idx.co.id. The research population is basic industrial and chemical companies that went public in 2019-2021. The sampling technique was purposive sampling with the criteria: basic industrial and chemical companies that went public, companies that had no losses and were listed from 2019-2021 with a sample size of 63. The test tool used was multiple regression using the SPSS test tool. The research results show that Corporate Social Responsibility (CSR) has a negative effect on company value. Meanwhile, institutional ownership, managerial ownership and foreign ownership have no effect on company value. This explains that the implementation of CSR is only to fulfill the social contract of the company and society because if the greater the funds spent on this activity, the company's profitability will decrease so that the value of the company also decreases. Meanwhile, the ownership structure cannot intervene to increase company value during the pandemic because external factors have a stronger influence.
Studi Akuntabilitas Yayasan di Nusa Tenggara Barat
Fikri, M. Ali;
BS, Sapto Hendri;
Atikah, Siti;
Sasanti, Elin Erlina
Empiricism Journal Vol. 4 No. 1: June 2023
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)
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DOI: 10.36312/ej.v4i1.1288
Organisasi tidak dapat dipisahkan dari keberadaan individu dan kelompok di sekitarnya seperti konsumen, kreditur, dan pemerintah. Semua pihak baik secara langsung atau tidak langsung menentukan kelangsungan hidup organisasi, termasuk organisasi sosial seperti yayasan. Permasalahan yang sering dijumpai dilapangan terkait kritik akuntabilitas yayasan yang sering kali kurang, terutama dalam hal akuntabilitas keuangan. Metode yang digunakan yakni berupa analisis survey penelusuran dokumen secara online yang terdapat di Nusa Tenggara Barat. Ditemukan bahwa yayasan cenderung menyajikan akuntabilitas mengenai kegiatan yang akan dan telah mereka lakukan serta lingkup organisasi secara umum. Sebanyak 375 NGO yang terdaftar sejak tahun 2014 sampai 2020 sedangkan pada tahun 2022 terdapat sejumlah 362 yayasan yang memperoleh bantuan namun tidak menyajikan akuntabilitas keuangan organisasi secara terbuka ke publik. Foundation Accountability Study in West Nusa Tenggara Abstract Organizations cannot be separated from the existence of individuals and groups around them such as consumers, creditors and the government. All parties either directly or indirectly determine the survival of the organization, including social organizations such as foundations. The problems that are often encountered in the field are related to criticism of foundation accountability which is often lacking, especially in terms of financial accountability. The method used is in the form of an online document search survey analysis in West Nusa Tenggara. It was found that foundations tend to present accountability regarding the activities they will and have undertaken and the scope of the organization in general. A total of 375 NGOs have been registered from 2014 to 2020, while in 2022 there were a total of 362 foundations that received assistance but did not present their organizational financial accountability openly to the public.
PEMBERDAYAAN EKONOMI MELALUI KETERAMPILAN MERAJUT PADA IBU RUMAH TANGGA DI KAMPUNG COLOL DESA RONDOWOING KABUPATEN MANGGARAI TIMUR
Lenap, Indria;
Karim, Nina Karina;
Sasanti, Elin Erlina
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram
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DOI: 10.29303/abdimassangkabira.v5i1.1074
Pemberdayaan ibu rumah tangga melalui kegiatan merajut sangat penting dalam rangka meningkatkan perekonomian keluarga. Permasalahan yang dihadapi oleh masyarakat di Kampung Colol Desa Rondowoing adalah masih mengandalkan pertanian sebagai sumber pendapatan utama. Sementara, ibu rumah tangga hampir semuanya tidak memiliki pekerjaan selain membantu suami mengolah lahan pertanian. Kegiatan pengabdian ini merupakan yang pertama kali dilakukan di daerah tersebut. Adapun tahapan dari kegiatan ini diawali dengan ceramah, praktik, pendampingan dan evaluasi. Dari seluruh rangkaian kegiatan, Tim pengabdian melihat adanya antusiasme yang tinggi dari para peserta untuk mengikuti kegiatan dari awal sampai akhir serta adanya keseriusan dari masing-masing peserta dalam menyelesaikan proyek rajutan. Adapun hasil rajutan yang dibuat berupa tas selempang kecil, gantungan kunci dan bros bentuk bunga. Di akhir kegiatan, Tim pengabdian memberikan modal hakpen dan benang rajut tambahan bagi para peserta yang bertujuan agar para peserta dapat menghasilkan produk yang lebih banyak dan bervariasi untuk dapat dijual kembali. Tim pengabdian juga berinisiatif membentuk komunitas merajut di Kampung Colol Desa Rondowoing yang terdiri dari peserta dan kerabat dekat mereka, kami juga menyediakan fasilitas merajut mulai dari hakpen dengan berbagai ukuran, benang dengan berbagai jenis dan ukuran, serta peralatan pendukung seperti gunting, benang, jarum, kain furing, ritsleting, dan sebagainya yang dapat dimanfaatkan untuk menunjang kegiatan di komunitas ini.