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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 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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Analysis of the Health Assessment of Savings and Loan Cooperatives in Mataram City Desak Nyoman Kumala Citra Swari; Elin Erlina Sasanti
International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i4.9859

Abstract

This study discusses the health assessment of savings and loan cooperatives in Mataram City. The health assessment of these cooperatives is evaluated based on governance, risk profile, financial performance, and capital, according to the Technical Guidelines of the Deputy for cooperatives No. 15 of 2021. This research employs a descriptive study with a quantitative approach, providing an objective description using numerical data to obtain information and answers from questionnaires. The subjects of this study are the Tri Dharma Kejari Mataram savings and loan cooperative (KSP Tri Dharma Kejari Mataram) and the Swastika savings and loan cooperative (KSP Swastika). The study reveals that the overall health score of KSP Swastika in 2023 is 79.65, indicating a "Fairly Healthy" condition. Meanwhile, the health score of KSP Tri Dharma Kejari is 91.36, which falls under the "Healthy" category. The implication of this study is to provide a comparative analysis between the results and the strategies implemented by the cooperatives, which can be used for making improvements and planning future strategies.
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.
Pengaruh Pendapatan, Financial Attitude, Financial Knowledge, Self-Efficiancy, dan Self-Control Terhadap Financial Behaviour Generasi Sandwich di Kota Mataram Amalia, Ainayya; Sasanti, Elin Erlina
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.1250

Abstract

This study aims to empirically test the level of income, financial attitude, financial knowledge, financial self-efficacy, and self-control on the financial behaviour of the sandwich generation in Mataram City. This research is an associative research with a quantitative approach. The population in this study is the sandwich generation in Mataram City. The sample in this study was determined using non probability sampling with the Lemeshow formula, resulting in a research sample of 96. This study uses primary data obtained by distributing questionnaires to respondents, then processing the data using data analysis tools in Partial Least Square (PLS) version 4. The results of this study are financial self-efficacy and self-control have a positive effect on the financial behavior of the sandwich generation in Mataram City. Meanwhile, income level, financial attitude, and financial knowledge have no effect on financial behaviour.
Dividend Persistence and Firm Value of Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Safriana, Lanaya Husnul; Sasanti, Elin Erlina
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 10 No 2 (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.v10i2.623

Abstract

Investors need information to help make the proper investment decisions. One of this information is regarding the dividend policy implemented by the company. This research aims to determine the influence of dividend persistence on company value. Research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2022 period. The sampling technique used was purposive sampling with a total sample size of 152 companies. Data was obtained from the annual report published on the BEI website www.idx.co.id. The statistical method used to test the research hypothesis is multiple linear regression. The results of data analysis show that dividend persistence affect company value. The results of this research confirms Signalling Theory as well as the results of previous research of the importance of dividend persistence in providing signals to investors regarding the condition and prospects of the company.
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  
Co-Authors -, NURABIAH Abdul Malik Akbar Aditya Bayu Suryantara Aena, Hidayatul Agusdin Akram, Akram Alvin Janitra Amalia, Ainayya Amordya, Baiq Najjah Animah Animah Arya Dwi Saputra Baiq Agita Karenina Pratiwi Baiq Ema Fajriana Syahrian Utami 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 Desak Nyoman Kumala Citra Swari 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 Izzakiah, Nurul Izzana Zanubah Juli Andriani Jumaidi Rahman Juniarti, Eva Jyanneta Priaini Karim, Nina Karina Kartikasari, Nungki Kurnia Puji Febriani L Erdian Sandi Wiranata Lenap, Indria Puspitasari 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 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 Olif Jufita Awlia Ovan Ferjiant OZWINA, SITI ZARA Pascayanti, Yusifa Patlial Hunaida Prasyida, Tusta Citta Ihtisan Tri 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 Wahidatul Husnaini Wahidatul Husnaini Wibowo, Dimas Aldy Widia Astuti Widia Astuti Widyastuti Widyastuti Yanti , Yusifa Pasca Yusifa Pascayanti Yusli Mariadi Yusvita Aprilyan Zuhrotul Isnaini