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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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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.
Praktik Akuntansi dalam Perspektif Pedagang Sate Bulayak di Desa Suranadi Danieela, Aleesya Mae; Ridhawati, Rini; Sasanti, Elin Erlina
Jurnal Ilmiah Global Education Vol. 6 No. 2 (2025): JURNAL ILMIAH GLOBAL EDUCATION, Volume 6 Nomor 2
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v6i2.3773

Abstract

This study explores accounting practices among Sate Bulayak vendors in Suranadi Village, West Lombok, using a qualitative phenomenological approach with four vendors. Findings reveal these micro-entrepreneurs operate with minimal formal accounting knowledge, relying on memory-based financial management and intuitive mental accounting. Their business sustainability depends on adaptive strategies like adjusting product quantity rather than price when costs increase. Vendors define profitability through merchandise sell-through or return of initial capital without calculating comprehensive production costs, and most fail to separate business and personal finances. This research highlights the need for contextually appropriate financial literacy interventions that respect traditional knowledge while introducing basic accounting concepts, contributing to understanding informal accounting practices in Indonesia's micro-enterprise sector.
Pengaruh Inklusi Keuangan dan Akuntansi Keberlanjutan terhadap Kinerja Keuangan UMKM Hijau: Indonesia Amordya, Baiq Najjah; Sasanti, Elin Erlina
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i2.192

Abstract

Penelitian ini berfokus pada kajian akuntansi keberlanjutan yang diterapkan pada sektor UMKM khususnya UMKM hijau di Lombok yang sebelumnya belum pernah menjadi objek penelitian, sehingga menawarkan perspektif baru dalam memahami hubungan antara inklusi keuangan, akuntansi keberlanjutan dan kinerja keuangan. Tujuan penelitian ini untuk menganalisis lebih jauh terkait seberapa besar pengaruh kinerja keuangan pada UMKM hijau di Lombok oleh berbagai faktor seperti inklusi keuangan dan akuntansi keberlanjutan UMKM berdasarkan teori Resource-Based View (RBV). Penelitian ini menggunakan pendekatan kuantitatif asosiatif dengan metode analisis Partial Least Square (PLS). Populasi pada penelitian ini adalah anggota komunitas instagram di Lombok sebanyak 156 UMKM. Sampel pada penelitian ini adalah 51 UMKM hijau. Hasil penelitian menunjukkan bahwa, inklusi keuangan berpengaruh positif signifikan terhadap kinerjaa keuangan dan akuntansi keberlanjutan berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM Hijau di Lombok. Keterbatasan penelitian ini adalah jumlah responden yang terbatas hanya sebanyak 51 UMKM hijau di Lombok dapat memengaruhi generalisasi hasil penelitian, sehingga temuan ini belum tentu mencerminkan kondisi UMKM hijau secara lebih luas di daerah lain.
ACCOUNTING PRACTICES IN THE METATAH CEREMONY IN BALINESE COMMUNITY Fitalia, Ni Ketut Enik; Ridhawati, Rini; Sasanti, Elin Erlina
Jurnal Akuntansi Kontemporer Vol. 17 No. 2 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i2.7309

Abstract

Research Purposes. This study aims to reveal the application of accounting practices in the Metatah ceremony in Balinese community  in Abian Tubuh Baru, Mataram City, West Nusa Tenggara. Research Methods. This research uses a qualitative method with an ethnographic approach through observation, interviews, and documentation with Balinese people as informants. Research Results and Findings. The results show that accounting practices in the Metatah ceremony are based on social values such as gratitude, family ties, mutual cooperation, solidarity, and preservation of Balinese culture. Expenditures in this ceremony are flexible, adjusted to individual abilities and family contributions. The financial recording practices applied are still simple, focusing on recording receipts and expenditures, and are based on the daily habits and experiences of the local community. This research shows that accounting in a cultural context has unique and practical characteristics.
Pemasangan Mesin Air dan Pipa di Lokasi Sumber Mata Air di Pinggir Laut Dusun Aik Bual Desa Sekaroh, Kecamatan Jero Waru Lombok Timur Fikri, M. Ali; Prasyida, Tusta Citta Ihtisan Tri; Rahmawati, Intan; Pascayanti, Yusifa; Sasanti, Elin Erlina; Atikah, Siti; Neris, Miratul Husna
Eastasouth Journal of Effective Community Services Vol 4 No 01 (2025): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v4i01.388

Abstract

Kekeringan yang melanda wilayah Aik Bual telah terjadi sejak sejak berpuluh tahun. Kondisi ini memaksa puluhan warga di dusun Aik Bual, berjuang mendapatkan air bersih dengan mengambil air air bersih yang berada di bawah tebing pantai dengan menggunakan tali dan alat katrol untuk memenuhi kebuthan memasak mereka. Sejak lama warga dusun menginginkan kebutuhan air, terutama untuk konsumsi minum dan memasak, sedangkan untuk kebutuhan kebutuhan dasar mandi cuci kakus masyarakat biasanya menggunakan air payau dikarenakan lokasi daerahnya berdekatan dengan wilayah pantai. Kegiatan pengabdian ini dilakukan melalui membantu masyarakat secara gottong royong untuk pemasangan mesin dan penyaluran pipa air bersih yang sebelumnya telah disediakan oleh pemerintahuntuk didistribusikan kepada warga sekitar.
The Effect of Accounting Profit, Operating Cash Flow, Return on Equity (ROE) and Dividends on Stock Trading Volume in Mining Companies Listed on the Indonesia Stock Exchange in 2020-2023 Dewi, Prita Diana; Sasanti, Elin Erlina
East Asian Journal of Multidisciplinary Research Vol. 3 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i10.11676

Abstract

This study aims to test whether accounting profit, operating cash flow, return on equity and dividends affect the volume of stock trading in mining companies listed on the Indonesia Stock Exchange (IDX) for the period of 2020-2023. The sampling technique uses purposive sampling of 21 companies that meet the criteria. The method uses multiple linear regression analysis with the SPSS program. The results of the study show that partially operating cash flow and dividends have an influence on stock trading volume. Meanwhile, accounting profit and return on equity have a significant effect but show a negative influence on stock trading volume. Simultaneously, the results of the study stated that accounting profit, operating cash flow, return on equity and dividends have an effect on stock trading volume.
The Influence of Good Corporate Governance on Risk Management Disclosure (Case Study on Telecommunication Companies) Aena, Hidayatul; Sasanti, Elin Erlina
East Asian Journal of Multidisciplinary Research Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i11.12141

Abstract

This study examines the effect of good corporate governance elements on risk management disclosure in telecommunications companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. This study applies quantitative methods with panel data regression analysis using the fixed effects model (FEM). The results show that the size of the board of commissioners has a significantly negative impact on risk disclosure, while the size of the audit committee and company size have a significantly positive impact. In contrast, the proportion of independent commissioners and institutional ownership did not have a significant effect. The findings findings provide recommendations to improve good corporate governance practices and risk management in telecommunication companies.
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