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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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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v9i2.528

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v10i1.629

Abstract

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)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/ej.v4i1.1288

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1074

Abstract

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.
Analisis Perlakuan Akuntansi pada Aset Bersejarah: (Studi Kasus pada Museum Negeri Provinsi Nusa Tenggara Barat) Ovan Ferjiant; Elin Erlina Sasanti; Nungki Kartikasari
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): Juli 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i3.1892

Abstract

This study aims to analyze the accounting treatment of historical assets in case studies at the state Museum of West Nusa Tenggara Province based on compliance with government regulations. This study employs descriptive qualitative methods, as well as data collection techniques such as interviews and documentation. The result of this study indicate that in defining historical assets in accordance with the meaning of these historical assets, and the recognition of historic assets is in accordance with Government Accounting Standards number 07 of 2010 in terms of the economic benefits provided by these assets. Valuation of historic assets at the state Museum of West Nusa Tenggara Province has not determined which methods to use, but the value is written in the financial statements in accordance with the acquisition. In terms of presentation and disclosure of historical assets in financial statements where the presentation of these historical assets is presented in the form of quantity only without value, and for disclosure to CaLK every year. Based on research conducted, accounting practices applied to the State Museum of West Nusa Tenggara Province are not fully in accordance with applicable government accounting standards.
Analysis of the Implementation of the Regional Management Information System (SIMDA Next-G ) on the Quality of Bima City Government BPKAD Financial Reports Medhitama, Deva Putri; Sasanti, Elin Erlina; Nurabiah, Nurabiah
Journal of Management Accounting, Tax and Production Vol 2, No 1 (2024): Maret 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v2i1.1437

Abstract

This research aims to analyze the application of the Regional Management Information System (SIMDA Next-G) to the quality of Bima City BPKAD financial reports. This research uses descriptive research methods with a qualitative approach. The informants used in this research were the Head of Accounting and Reporting, Head of Budget and Operator. Data was collected through interviews and documentation. Furthermore, the data sources used are primary data and secondary data. Based on the results of the research that has been carried out, TAM is obtained, which consists of 5 primary constructs, namely 1) Perceived usefulness, 2) Perceived ease of use, 3) Attitude to wars behaviour (Attitude towards behaviour), 4 ) Behavioral intention (the perpetrator's interest), and 5) Behavior (Behavior). For perceived usefulness, the application of SIMDA-NG in inputting financial report data has been maximized because it has been able to improve performance, increase productivity, and help complete work quickly and errors rarely occur. However, records of input times are not available. Based on this research, the quality of Bima City BPKAD financial reports using SIMDA-NG already has feedback and predictive benefits, is presented on time and is complete. So, the Bima City BPKAD financial report is relevant. Regarding reliable indicators, Bima City BPKAD's financial reports have been presented honestly, verifiably and neutrally. Bima City BPKAD applies the same policies from year to year, so its financial reports can be compared. Using the new system, the quality of financial reports in the previous period with the current one can also be compared. Moreover, for indicators that can be understood, the Bima City BPKAD financial report can be understood because it is presented in a form and terms that are easy to understand.
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.
Advancing Sustainable Development Goals: The Impact of Corporate Governance Mechanisms and Industry Type on Business Contributions Elin Erlina Sasanti; Muhsyaf, Saipul Arni; Sapto Hendri BS
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i2.3055

Abstract

The 2030 Agenda for Sustainable Development calls for global businesses to support Sustainable Development Goals (SDGs). This study examines the impact of corporate governance mechanisms, particularly board of directors' roles, on SDG achievement through company disclosures and explores industry type as a moderating factor. Analyzing 408 IDX-listed companies from 2018-2020, the study finds that CEO independence, independent boards of commissioners, and frequent board meetings can enhance SDG achievement as reported in financial statements. However, industry types may affect SDG achievement, potentially reducing the influence of CEO independence and independent boards of commissioners. The research highlights the significance of corporate governance mechanisms and industry type in promoting SDG achievement in businesses
PENGARUH PENENTUAN TARIF TERHADAP KINERJA KEUANGAN DAN KEPUASAN PELANGGAN PADA PDAM TIRTA ARDHIA RINJANI OZWINA, SITI ZARA; SASANTI, ELIN ERLINA; PUSPITASARI, INDRI
GANEC SWARA Vol 17, No 4 (2023): Desember 2023
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v17i4.655

Abstract

This research aims to examine the effect of determining PDAM water tariffs on financial performance and customer satisfaction at PDAM Tirta Ardhia Rinjani, Central Lombok Regency. The theory used in the research is stakeholder theory which describes the relationships between individuals or groups who are affected by company activities or can influence the activities of a company. This research has a sample of 100 respondents who are active customers of PDAM Tirta Ardhia Rinjani Kab. Central Lombok. The data analysis uses descriptive statistical tests, classical assumption tests, t tests, F tests and coefficients of determination as well as the help of SPSS 25 analysis tools. The results of research using simple linear regression analysis show that the tariff determination variable (X) does not have a positive effect on financial performance (Y1) and customer satisfaction (Y2) at PDAM Tirta Ardhia Rinjani Kab. Central Lombok.
Pendapatan Non-Halal, Zakat, Dewan Pengawas Syariah dan Reputasi Perbankan Syariah di Indonesia Indria Puspitasari Lenap; Nina Karina Karim; Elin Erlina Sasanti
JAS (Jurnal Akuntansi Syariah) Vol 5 No 1 (2021): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v5i1.312

Abstract

This study examines the influence of non-halal funds, zakat, and the number of Sharia Supervisory Board (SSB) on the reputation of Islamic banking in Indonesia. The sample is determined by the purposive sampling method and resulted in 7 banks or 35 observations from 2014 to 2018. The results showed that non-halal funds did not affect the reputation of Islamic banking. However, non-halal funds in the company's financial report notes show that Islamic banks, especially in Indonesia, have not fulfilled sharia regulations. The results also showed that zakat affects the reputation of Islamic banking. Zakat in Indonesia is greatly influenced by company size in terms of its assets. Zakat paid by Islamic banks in Indonesia is still low, and the gap for the welfare of the directors and employees of Islamic banks is a huge difference. Furthermore, this study indicated that the number of SSB affects the reputation of Islamic banking. Therefore, SSB has a significant role in compiling reports about sharia compliance. The ideal number of SSB is between 3 and 6 people.
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