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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 JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi 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 Rasio Kinerja Perusahaan Manufaktur dan Perusahaan Dagang di Bursa Efek Indonesia Fikri, M. Ali; Atikah, Siti; Sasanti, Elin Erlina; Yanti , Yusifa Pasca
Empiricism Journal Vol. 5 No. 2: December 2024
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/ej.v5i2.2401

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan kinerja perusahaan manufaktur dan dagang di Bursa Efek Indonesia tahun 2021 berdasarkan rasio keuangan ROA, CR, DER, dan return saham dengan pendekatan teori sinyal. Sampel penelitian mencakup 245 perusahaan, terdiri atas 177 perusahaan manufaktur dan 68 perusahaan dagang. Hasil analisis menggunakan uji Mann-Whitney menunjukkan bahwa tidak terdapat perbedaan signifikan pada rasio ROA, CR, dan DER antara kedua jenis perusahaan. Namun, terdapat perbedaan signifikan pada return saham, dengan perusahaan dagang mencatatkan return lebih tinggi dibandingkan perusahaan manufaktur. Temuan ini menyoroti fokus investor yang cenderung lebih tertarik pada pergerakan harga saham dibandingkan indikator kinerja keuangan lainnya. Hal ini mengindikasikan pentingnya informasi berbasis saham dalam pengambilan keputusan investasi. Performance Ratio Analysis of Manufacturing Companies and Trading Companies on the Indonesia Stock ExchangeAbstracthis study aims to analyze the performance differences between manufacturing and trading companies on the Indonesia Stock Exchange in 2021 based on financial ratios such as ROA, CR, DER, and stock return, employing signal theory. The research sample comprises 245 companies, including 177 manufacturing and 68 trading firms. Analysis using the Mann-Whitney test indicates no significant differences in ROA, CR, and DER ratios between the two company types. However, a significant difference was observed in stock returns, with trading companies recording higher returns than manufacturing firms. These findings highlight investors' focus on stock price movements over other financial performance indicators, emphasizing the importance of stock-based information in investment decisions.
The Influence of the Characteristics of the Board of Directors and the Sharia Supervisory Board on the Risks of Islamic Commercial Banks in Indonesia Indria Puspitasari Lenap; Baiq Krisnina Maharani Putri; Elin Erlina Sasanti
International Journal of Asian Business and Management Vol. 3 No. 6 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i6.12364

Abstract

This study aims to examine the characteristics of the Board of Directors (BoD) and the Sharia Supervisory Board (SSB) on the risk of Islamic commercial banks in Indonesia. This study is an associative study with a quantitative approach. The data used are secondary data in the form of annual financial report data and GCG reports of Islamic commercial banks. Based on purposive sampling technique, the sample of this study consists of 12 Islamic commercial banks listed with the Financial Services Authority (OJK) that published annual financial reports and GCG reports continuously for 5 years from 2019-2023. The results of the study indicate that female board of directors have a negative effect on Non-Performing Financing (NPF). In addition, the study found that age of the BoD has no effect on NPF, while the level of education and competence of the SSB have a negative relationship but do not have a significant effect on NPF. This study implies that Islamic banks in Indonesia need to strengthen the role of the BoD as the highest level of management, especially the existence of female BoD in Islamic commercial banks regarding their function in managing problematic financing risks. Moreover, increasing SSB competence through certification will support SSB performance to maximize the implementation of effective sharia governance
Pengabdian Masyarakat Pemasangan Pipa Air Sumur Di Dusun Ujung Ketangga Desa Sekaroh, Kecamatan Jero Waru Lombok Timur Fikri, M. Ali; Mujahid, Khairul; Atikah, Siti; Sasanti, Elin Erlina; Pascayanti, Yusifa
Eastasouth Journal of Impactive Community Services Vol 3 No 01 (2024): Eastasouth Journal of Impactive Community Services (EJIMCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejimcs.v3i01.280

Abstract

Kekeringan yang melanda wilayah Lombok Timur makin mengkhawatirkan. Salah satunya terjadi di desa Sekaroh. Kondisi ini memaksa ribuan warga di Desa Sekaroh, Kecamatan Jerowaru, berjuang mendapatkan air bersih dengan cara membeli air bersih yang harganya hingga ratusan ribu per tangki. Sejak lama Masyarakat menginginkan kebutuhan air, terutama untuk konsumsi minum dan memasak, sedangkan untuk kebutuhan kebutuhan dasar mandi cuci kakus masayarakat biasanya menggunakan air payau dikarenakan lokasi daerahnya berdekatan dengan wilayah pantai dan karst. Kegiatan pengabdian sebelumnya telah dilakukan melalui pembuatan sumur bor dan sekaligus untuk mengemat biaya pengeluaran rumah tangga untuk membeli air, namun dikarenakan tingkat daya beli msayarakat yang masih rendah untuk melakukan distribusi air dari sumur bor, kegiatan pengabdian ini kemudian dilanjutkan dengan melakukan pemasangan pipa air bersih ke rumah warga.
The Effect of Carbon Accounting Disclosure, Environmental Performance, and CEO Characteristics on Financial Performance: The Role of Firm Size as a Control Variabel Juniarti, Eva; Sasanti, Elin Erlina
International Journal of Business and Applied Economics Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v4i1.13221

Abstract

This study investigates the effect of carbon accounting disclosure, environmental performance, and CEO characteristics (education, tenure, and gender) on the financial performance of energy sector entities recorded on the Indonesia Stock Exchange from 2021 to 2023, with firm size as a control variable. Using secondary data and panel data regression analysis processed with Stata 17, the findings reveal that only CEO gender significantly influences financial performance, albeit negatively. Other variables, including carbon accounting disclosure, environmental performance, CEO education, CEO tenure, and firm size, show no significant effects. These results highlight the complexity of financial performance determinants, emphasizing the need for improved carbon disclosure quality and long-term environmental strategies.
Perceptions of the Sandwich Generation of Mataram City on the Effect of Financial Literacy, Financial Distress and Income Level on Financial Behavior Olif Jufita Awlia; Elin Erlina Sasanti
Asian Journal of Management, Entrepreneurship and Social Science Vol. 5 No. 01 (2025): Upcoming issues, Asian Journal of Management Entrepreneurship and Social Scien
Publisher : Cita Konsultindo Research Center

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

Abstract

This study aims to determine the effect of financial literacy, financial distress and income level on financial behavior based on the perceptions of the sandwich generation in Mataram City. The population in this study is the sandwich generation in Mataram City. This study uses associative research with a quantitative approach in the form of primary data obtained through distributing questionnaires to the sandwich generation and the number of returned questionnaires is 119 respondents. The data analysis tool used is SmartPLS 4.1.0.9. The results showed that financial literacy has a significant effect on the financial behavior of the sandwich generation in Mataram City, meaning that the higher the level of financial literacy of the sandwich generation, the stronger their foundation in facing major challenges in managing finances, especially in the midst of multiple responsibilities. However, financial distress and income level have no effect on the financial behavior of the sandwich generation, meaning that the financial behavior of the sandwich generation in Mataram City is not influenced by the financial difficulties experienced and their income both in the high and low groups does not affect their behavior towards managing their finances.
Pengaruh Penyajian Laporan Keuangan Dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Santriaty, Melinda; Sasanti, Elin Erlina; Astuti, Widia
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Februari 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.799 KB) | DOI: 10.59086/jak.v2i1.256

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penyajian laporan keuangan dan aksesibilitas laporan keuangan terhadap pengelolaan keuangan daerah. Penelitian ini menggunakan pendekatan mixed methods, yaitu gabungan pendekatan yang menggabungkan atau menghubungkan metode penelitian kualitatif dan kuantitatif. Penelitian dilakukan di Sekretariat Daerah Kota Mataram, Jl. Pejanggik No. 19 Mataram. Waktu pelaksanaan penelitian dalam kurun waktu 2 bulan terhitung dari bulan Januari sampai dengan Maret 2023. Populasi dalam penelitian ini adalah seluruh pegawai negeri sipil yang bekerja di Sekretariat Daerah Kota Mataram pada tahun 2021. Teknik pengambilan sampel dengan cara purposive sampling yaitu metode pengambilan sampel dengan mempertimbangkan karakteristik tertentu dalam populasi. Sampel penelitian yang dipilih adalah seluruh pegawai negeri sipil yang terlibat langsung secara teknis dalam pengelolaan keuangan pemerintahan. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian secara parsial penyajian laporan keuangan berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan keuangan daerah. Hasil penelitian aksesibilitas laporan keuangan secara parsial berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan keuangan daerah. This study aims to analyze the effect of the presentation of financial statements and the accessibility of financial reports on regional financial management. This study uses a mixed methods approach, namely a combination of approaches that combines or connects qualitative and quantitative research methods. The research was conducted at the Mataram City Secretariat, Jl. Pejanggik No. 19 Mataram. The time for carrying out the research is within a period of 2 months from January to March 2023. The population in this study are all civil servants working at the Regional Secretariat of the City of Mataram in 2021. The sampling technique by means of purposive sampling is a sampling method taking into account certain characteristics in the population. The research sample chosen was all civil servants who were directly involved technically in managing government finances. The analytical method used was multiple linear regression analysis. The results of the partial presentation of financial statements have a positive and significant impact on regional financial management accountability. The results of the research on the accessibility of financial statements partially have a positive and significant influence on Regional Financial Management Accountability  
Political Connections and Tax Avoidance in the Indonesian Banking Industry Patlial Hunaida; Elin Erlina Sasanti
Indonesian Journal of Business Analytics Vol. 5 No. 1 (2025): February 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i1.13941

Abstract

The purpose of this study is to examine the effect of political connections on tax avoidance, with size, profitability, and leverage as control variables. The population in this study consists of 47 banking companies listed on the Indonesia Stock Exchange (IDX), and the sample was selected using purposive sampling. Based on predetermined criteria, 31 companies were chosen as the sample, resulting in 155 observations. The sample size was determined using the Central Limit Theorem, which states that a minimum of 30 samples is required to achieve a normal distribution curve. The data analysis technique used in this study is multiple linear regression analysis using SPSS software. The results indicate that, partially, political connections have an effect on tax avoidance. However, size, profitability, and leverage do not have an effect on tax avoidance.
Pelatihan Pembukuan Sederhana Pada Usaha Olahan Makanan Berbahan Dasar Ikan Di Kabupaten Lombok Barat Agusdin Agusdin; Siti Atikah; Elin Erlina Sasanti; M. Ali Fikri
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 4 No. 2: May 2022
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v4i2.705

Abstract

Kegiatan pengabdian pada masyarakat ini bertujuan untuk meningkatkan pengetahuan pengusaha kecil mengenai pencatatan keuangan usaha sebagai dasar dalam menyusun laporan keuangan. Menyusun pembukuan hingga laporan keuangan bagi usaha mikro, kecil dan menengah (UMKM) bukanlah hal yang mudah. Menyelenggarakan pembukuan dan laporan keuangan dapat membantu UMKM dalam melihat perkembangan usaha, memperoleh pinjamanan dan sebagainya.   Mitra kegitan ini adalah pemilik usaha pengolahan makanan berbahan dasar ikan di Kabupaten Lombok Barat yang berjumlah 24 orang. Metode pelaksanaan melalui kegiatan workshop yang dibagi menjadi beberapa tahap; 1) persiapan, 2) Pelaksanaa, dan 3) evaluasi. Hasil kegiatan menunjukkan bahwa pemilik usaha memiliki minat untuk menyelenggarakan pembukuan dan menyusun laporan keuangan. Selain dari kesibukan mereka ntuk menyisihkan waktu yang memadai untuk menyelenggarakan pembukuan, ketiadaan tenaga kerja yang cukup dan banyak yang harus dikerjakan sendiri, beberapa peserta mengharapkan adanya pembukuan yang sederhana, tidak merepotkan, tidak menyita waktu dan pikiran mereka. Secara umum, para peserta sangat ingin didampingi dan diberikan pedoman dalam menyelenggarakan pembukuan.  Simple Bookkeeping Training in Fish-Based Food Processing Business in West Lombok Regency  This community service activity aims to increase the knowledge of small entrepreneurs regarding business financial records as a basis for preparing financial reports. Preparing books and financial reports for micro, small and medium enterprises (MSMEs) is not an easy task. Organizing books and financial reports can help MSMEs to see business developments, obtain loans, and so on. This activity partner is the owner of a fish-based food processing business in West Lombok Regency, totaling 24 people. The implementation method is through workshop activities which are divided into several stages; 1) preparation, 2) implementation, and 3) evaluation. The results of the activity show that business owners have an interest in maintaining books and compiling financial reports. Apart from their busy schedule to set aside adequate time for bookkeeping, lack of sufficient manpower, and a lot to do on their own, some participants hoped that bookkeeping would be simple, hassle-free, and not take up their time and thoughts. In general, the participants really wanted to be assisted and given guidance in carrying out bookkeeping.
PELATIHAN DIGITAL FINANCIAL LITERACY DAN LITERASI KEUANGAN PADA COFFEE SHOP BARRENTS DI KOTA MATARAM Animah, Animah; Sasanti, Elin Erlina; Rakhmawati, Intan; Rahayu, Nila; Pradnyani, I Gusti Agung Arista; Nugraha, Lusi Shinta
Jurnal Abdimas Sangkabira Vol. 5 No. 2 (2025): Jurnal Abdimas Sangkabira, Juni 2025
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.v5i2.1692

Abstract

Pelaksanaan Pelatihan Literasi Keuangan Digital dan Literasi Keuangan untuk pemilik coffee shop bertujuan untuk meningkatkan keterampilan manajemen keuangan dan efisiensi operasional mereka. Inisiatif pengabdian masyarakat ini memberikan pengetahuan penting tentang teknologi keuangan modern, alat digital, dan strategi manajemen keuangan yang efektif. Peserta dibekali dengan keterampilan praktis dalam menggunakan aplikasi akuntansi digital dan sistem pembayaran, yang memfasilitasi pemantauan arus kas yang lebih baik, pengurangan biaya operasional, dan peningkatan profitabilitas. Pelatihan ini juga meningkatkan kesadaran akan pentingnya literasi keuangan di kalangan pengusaha coffee shop, yang banyak di antaranya mungkin sebelumnya mengabaikan aspek penting ini. Hasil positif yang diamati termasuk peningkatan keberlanjutan bisnis dan pengambilan keputusan keuangan yang lebih baik. Pendampingan berkelanjutan, materi pelatihan yang diperbarui, kolaborasi dengan lembaga keuangan, evaluasi rutin, dan penggunaan platform digital direkomendasikan untuk memastikan dampak dan relevansi pelatihan yang berkelanjutan.
Analisis Laporan Keuangan UMKM Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (EMKM) (Studi Kasus Pada Isla Kuta Mandalika) Mayang, Baiq Nimas Ayu Widia Gusti; Sasanti, Elin Erlina
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 2 (2025): Jurnal Riset Mahasiswa Akuntansi, Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i2.1979

Abstract

This study aims to analyze the financial statements of Micro, Small, and Medium Enterprises (MSMEs) based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), focusing on a case study in Isla Kuta Mandalika. MSMEs play a significant role in the national economic process; however, they often face difficulties in preparing financial statements that comply with applicable accounting standards. The implementation of SAK EMKM is expected to improve the quality of financial statements, which in turn can support better decision-making for business owners and other stakeholders. From the research findings, it is concluded that the application of SAK EMKM is crucial for enhancing the transparency and accountability of MSME financial statements. Therefore, it is recommended that relevant parties, such as the government and educational institutions, provide more intensive social training regarding SAK EMKM to MSME actors. Thus, it is hoped that MSMEs in Isla Kuta Mandalika can improve the quality of their financial statements, ultimately supporting the growth and sustainability of their businesses.
Co-Authors -, NURABIAH Abdul Malik Akbar Aditya Bayu Suryantara Aena, Hidayatul Agusdin 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 Cahyaningtias, Susi Retna 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 Izzakiah, Nurul Izzana Zanubah Juli Andriani Jumaidi Rahman Juniarti, Eva Karim, Nina Karina Kartikasari, Nungki Kurnia Puji Febriani L Erdian Sandi Wiranata Lenap, Indria Puspitasari Lestari, Dwi Tri Okta Meliana Lukman Effendy, Lukman M. Ali Fikri M. Ali Fikri Maudita Candrayani Mayang, Baiq Nimas Ayu Widia Gusti Medhitama, Deva Putri Mujahid, Khairul Nabila, D. Tialurra Della Nabila, D.Tialurra Della Nasution, Sophia Kartika Neris, Miratul Husna Ni Putu Novi Anggarini Nina Karina Nina Karina Karim Nina Karina Karim Nina Karina Karim Nina Karina Karim Nugraha, Lusi Shinta Nungki Kartikasari Nungki Kartikasari Nungki Kartikasari Nur'aida Nurabiah Nurabiah, Nurabiah Nurhayati Nurhayati Nurqomariatun 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 Rini Ridhawati Robith Hudaya Robith Hudaya SAFITRI, HELMIN Safriana, Lanaya Husnul Saipul Arni Muhsyaf Santriaty, Melinda Sapto Hendri BS Siti Atikah Siti Atikah Siti Atikah Sofia Marwati Suhaedi, Wirawan Suryantara, Adhitya Bayu 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