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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 Takuana: Jurnal Pendidikan, Sains, dan Humaniora 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 Pengabdian dan Pemberdayaan Banyuwangi 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
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EKSPOSUR RISIKO INSTRUMEN DERIVATIF, VOLATILITAS NILAI PERUSAHAAN DAN OPINI AUDIT GOING CONCERN Nurul Izzakiah; Akram Akram; Elin Erlina Sasanti
Jurnal Riset Akuntansi Vol 16 No 1 (2017): Aksioma - Accounting Journal Research, Juni 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i1.34

Abstract

The objective of this study is to determine the influence of derivative instruments risk exposure to the volatility of the company. This study also aimed to determine the influence of the volatility of the company on the going concern audit opinion as well as the influence of derivative instruments risk exposure on the going concern audit opinion with volatility of the company as intervening variable. Derivative instruments risk exposure variable in the study is represented by the cost of capital, short- term liquidity, fluctuations in earnings and debt levels. The sample consisted of 28 companies listed in Indonesia Stock Exchange (IDX). Hypotheses testing for the first model based on multiple regression analysis suggest that the cost of capital, short-term liquidity, fluctuations in earnings and debt levels has no significant influence on the volatility of the company. Hypotheses testing for the second model also suggest that the volatility of the company do not affect the going concern audit opinion. However, the results based on path analysis suggest that short-term liquidity; fluctuations in earnings and debt levels indirectly influence the going concern audit opinion with the volatility of the company as an intervening variable.
KEPEMILIKAN ULTIMAT, TINGKAT RISIKO, EFISIENSI DAN KINERJA PADA INDUSTRI PERBANKAN SYARIAH DI INDONESIA Indria Puspitasari Lenap; Nina Karina Karim; Elin Erlina Sasanti
Jurnal Riset Akuntansi Vol 17 No 2 (2018): Aksioma - Accounting Journal Research, Desember 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i2.41

Abstract

The aim of this paper is to define ultimate ownership and empirically verified the differences of risk rate, efficiency and performance on Shari’ah Banking Industry with ultimate ownership held by Indonesian national governmental banks, local governmental banks, block shareholding private insititutions, concentrated private banks, mixed foreign and domestic banks, foreign banks and family banks. This research object is Shari’ah Banks were listed in Indonesian Stock Exchange in the year of 2015-2017, with 36 observation unit. The data shown that the concentrated private and foreign banks, mixed foreign and domestic banks and family banks as ultimate ownership hold 75% ownership, whereas Indonesian national governmental banks and local governmental banks only have 25% ownership. This finding according to Claessens et al. (2000), Siregar (2008), Abbas et al. (2009), Surifah (2011), Chalid (2013), Susilowati and Sanjaya (2015), Lingmin (2016), Novado and Hartomo (2017). Conversely with Faccio and Lang (2002). Using statistical analysis Kruskal Wallis Test, We found the differences in risk rate (measured by FDR and CAR), efficiency (measured by NIM) and performance (measured by ROE). Based on risk rate, efficiency and general banking performance. The best banks performance are concentrated private banks. The determine of these results were strict supervision by shareholders, maanger competency, company reputation and large flow of funds. Otherwise, local governmental banks are the worst. We identify the determine of these results were the lack of supervision from government as a shareholders, incompetent management, less of inovation and promotion and low of aggressiveness to attract the customer. Keywords : Shari’ah Banks, Ultimate Ownership, Risk Rate, Efficiency, Performance.
TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA ZAKAT BERBASIS WEBSITE PADA LEMBAGA PENGELOLA ZAKAT DI INDONESIA Nina Karina Karim; Elin Erlina Sasanti; Indria Puspitasari Lenap; Nungki Kartikasari
Jurnal Riset Akuntansi Vol 18 No 2 (2019): Jurnal Riset Akuntansi Aksioma, Desember 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i2.74

Abstract

This study aims to analyze the transparency and accountability of zakat fund management based on website of zakat institutions in Indonesia. The type of research employed was a descriptive research with content analysis method. By adopting a non probabilty sample with purposive sample technique. Population in this reasearch are all national zakat institutions which listed on Directorate General of Tax in the year of 2019. Based on thecriteria, we obtained 10 sample of zakat institutions. The research showed that none of these zakat institutions which have full disclosure of financial statement based on Accounting Standard no. 109 and amil governance by website and there was only Baznas had the highest level of disclosure. Whilst, by 9 of privat zakat institutions, there were 5 institutions have more than 60% disclosure and the rest (3 institutions) were under 50%. This finding indicates that publication level of financial and non financial information in zakat institutions by using the internet is low. The lack of website disclosure can caused by regulation factor which is not requires the zakat institutions to disclose their financial statement and amil governance performance by using internet.
Zakat Disbursement Efficiency Based on Zakat Core Principles in Managing Zakat Funds in Baznas of West Nusa Tenggara Province Lenap, Indria Puspitasari; Sasanti, Elin Erlina; Karim, Nina Karina; Sari, Nungki Kartika
Jurnal Akuntansi dan Bisnis Vol 20, No 1 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (723.464 KB) | DOI: 10.20961/jab.v20i1.500

Abstract

This research aims to analyze the efficiency of zakat fund management in terms of its disbursements, Local Government Budget Allocation, and time according to the Zakat Core Principles in BAZNAS office of West Nusa Tenggara Province. There have not been many kinds of research that use Zakat Core Principles to measure zakat distribution efficiency in Indonesia. Most of the prior researches used Data Envelopment Analysis (DEA) and Malmquist Productivity Index (MPI) to measure zakat distribution efficiency. The results of this research show that the Disbursement Efficiency in 2014 is considered efficient, for the years of 2015 and 2017 it is considered very efficient, while for 2016 it is only considered quite efficient. The results of Local Government Budget Allocation analysis show that the operational costs coming from APBD for 2016 are classified as efficient, while for the years 2014, 2015 and 2017 it is classified as inefficient. The results of Time Efficiency analysis show that the amount of consumptive zakat being disbursed is categorized as satisfactory because it was disbursed four times in one year, while the disbursement of productive zakat can be categorized as fast because it was done six times in a year.Penelitian ini bertujuan menganalisis efisiensi pengelolaan dana zakat dari segi penyaluran, alokasi APBD dan waktu berdasarkan Zakat Core Principles pada BAZNAS Provinsi Nusa Tenggara Barat. Selama ini penelitian yang merujuk pada Zakat Core Principles sebagai alat ukur efisiensi penyaluran zakat masih sedikit dilakukan di Indonesia yang sebagian besar menggunakan Data Envelopment Analysis (DEA) dan Malmquist Productivity Index (MPI). Hasil penelitian menunjukkan bahwa kinerja Disbursement Efficiency pada tahun 2014 efisien, untuk tahun 2015 dan 2017 sangat efisien. Sementara, pada tahun 2016 cukup efisien. Hasil alokasi APBD menunjukkan bahwa biaya operasional yang berasal dari dana APBD pada tahun 2016 memiliki kinerja efisien. Sebaliknya, pada tahun 2014, 2015, dan 2017 tidak efisien. Hasil Time Efficiency menunjukkan bahwa jumlah penyaluran zakat konsumtif dikategorikan baik (4 kali dalam setahun). Sementara, zakat produktif dapat dikategorikan cepat (6 kali dalam setahun).
Pengaruh Earnings Per Share (EPS) Dan Pertumbuhan Penjualan Terhadap Harga Saham Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023 Nurul Marlina Putri; Elin Erlina Sasanti
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2026): Jurnal Riset Mahasiswa Akuntansi, Juni 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i2.3090

Abstract

This study aims to analyze the effect of earnings per share (EPS) and sales growth on stock prices in food and beverage companies listed on the Indonesia Stock Exchange during the 2020-2023 period. This study uses a quantitative approach with secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock Exchange. The sampling technique used purposive sampling with a total sample of 32 companies and 128 observations. The data analysis technique used multiple linear regression analysis with the assistance of EViews 12 software. The results show that earnings per share has a positive and significant effect on stock prices, while sales growth has no significant effect on stock prices. These findings indicate that investors pay more attention to the company's ability to generate profits than sales growth in making investment decisions.
Pengaruh Inklusi Keuangan dan Akuntansi Keberlanjutan terhadap Kinerja Keuangan UMKM Hijau: Indonesia Baiq Najjah Amordya; Elin Erlina Sasanti
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: 10.37479/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.
Bank Risk Profile, Good Corporate Governance And Company Values in Banking Companies Go Public in Indonesia Susi Retna Cahyaningtyas; Elin Erlina Sasanti; Wahidatul Husnaini
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 1 (2017): April - July 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i1.759

Abstract

The latest Bank Indonesia Regulation No.14/18/PBI/2012 requires bank to have minimum capital of 8%-14% depends on the risk profile of each bank. Therefore, the main objective of this research is to assess whether the total of inherent risk profile of each bank meets the terms of this regulation. In addition, this study aims to examine the impact of inherent risk profile and GCG on the banking company value. The sample in this study is determined by purposive sampling method and resulted in 24 banks or 72 observations during 2011-2013. The results showed that 23 banks had low risk and low to moderate risk, and only one bank had moderate risk. The results also showed that inherent risk profile rating is equivalent to capital adequacy. In other words, inherent risk profile of these banks have complied with Bank Indonesia Regulation No.14/18/PBI/2012. Furthermore, this study indicated that GCG has significant and positive influence on the company value, while the inherent risk has no influence on the company value. Overall, this study suggest that go public banks in Indonesia are one of good alternative means of investment for its soundness as reflected by the fulfillment of minimum capital ratio required by the regulator.
Pengabdian Masyarakat Pemasangan Pipa Air Sumur Di Dusun Ujung Ketangga Desa Sekaroh, Kecamatan Jero Waru Lombok Timur M. Ali Fikri; Khairul Mujahid; Siti Atikah; Elin Erlina Sasanti; Yusifa Pascayanti
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.
Pendampingan UMKM Kuliner Berbasis Potensi Lokal di Kecamatan Gerung dan Sekitarnya dalam Meningkatkan Daya Saing dan Keberlanjutan Usaha di Kabupaten Lombok Barat Ida Ayu Nursanty; Lalu Takdir Jumaidi; Lilik Handajani; Baiq Anggun Hilendri Lestari; Elin Erlina Sasanti; Wahyu Jekti Handayani
Takuana: Jurnal Pendidikan, Sains, dan Humaniora Vol. 5 No. 2 (2026): Takuana (July-September)
Publisher : MAN 4 Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56113/takuana.v5i2.686

Abstract

Culinary Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in promoting regional economic development through job creation, income generation, and the utilization of local resources. However, many culinary MSMEs in Gerung District and its surrounding areas face challenges related to limited product innovation, weak business management, inadequate financial record-keeping, and the underutilization of digital marketing. These constraints reduce business competitiveness and long-term sustainability. This community service program aimed to strengthen the capacity of culinary MSMEs through assistance in production, business management, and local potential-based marketing. A participatory approach was employed, involving needs assessment, training, mentoring, monitoring, and evaluation. The results indicate improved partner understanding of product innovation, simple financial recording, product branding, and digital marketing practices. The mentoring program also enhanced managerial capabilities and encouraged more systematic and sustainable business management. This program is expected to serve as a practical model for empowering local potential-based culinary MSMEs and strengthening the local economy in West Lombok Regency.
The Influence of Sales Growth, ROE, and Size on Corporate Social Responsibility Animah Animah; Elin Erlina Sasanti; Bambang Bambang
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v6i1.127

Abstract

Corporate Social Responsibility (CSR) is a series of corporate actions that appear to improve social products, expand the reach of the company beyond the explicit economic interests of the company, with the consideration that such actions are not required by law. This study aims to determine the effect of sales growth, Return on Equity, and Size on CSR. CSR in this study is measured by two approaches, namely CSR based on accrual basis (assumed CSR) and CSR based on cash basis (CSR fulfillment). This research wasconducted at companies listed on the Indonesia Stock Exchange in 2015-2017. The results showed that sales growth, Return on Equity and size did not affect the assumed CSR. However, the results of the study also showed that company size has influence on CSR fulfillment, while sales growth and ROE do not have an influence on CSR fulfillment.
Co-Authors -, NURABIAH Abdul Malik Akbar Ade Pranata Aditya Bayu Suryantara Aena, Hidayatul Agusdin Akram Akram Akram, Akram Alvin Janitra Amalia, Ainayya Animah Animah Animah Animah Animah Arya Dwi Saputra Baiq Agita Karenina Pratiwi Baiq Anggun Hilendri Lestari Baiq Ema Fajriana Syahrian Utami Baiq Ismiwati Baiq Krisnina Maharani Putri Baiq Nada Fatimatus Shafira Shafira Baiq Najjah Amordya Baiq Ulaya Fitriani Baiq Wahyu Niswatun Rukyat Bambang Bambang Bambang Bambang BS, Sapto Hendri Cahyaningtyas, Susi Retna D. Tialurra Della Nabila D.Tialurra Della Nabila Danieela, Aleesya Mae Darmawan Darmawan Dewi, Prita Diana Dimas Aldy Wibowo Dwi Mutia Amiati Dwi Rizky Oktaviani Eni Indriani Ernawati Fathin Amalia Lestari Fikri, M Ali Fikri, M. Ali Fitalia, Ni Ketut Enik HELMIN SAFITRI Husnaini, Wahidatul Husnaini, Wahidatul I Gusti Agung Arista Pradnyani, I Gusti Agung Arista I Nyoman Nugraha Ardana Putra Ida Ayu Nursanty Indri Puspitasari, Indri Intan Rahmawati Isnaini, Zuhrotul Izzana Zanubah Juli Andriani Jumaidi Rahman Juniarti, Eva Karim, Nina Karina Karim, Nina Karina Kartikasari, Nungki Khairul Mujahid Komang Ardhelia Ristianti Kurnia Puji Febriani L Erdian Sandi Wiranata Lalu Takdir Jumaidi Lanaya Husnul Safriana Lenap, Indria Puspitasari Lestari, Dwi Tri Okta Meliana Lilik Handajani Lukman Effendy M Ali Fikri M. Ali Fikri M. Ali Fikri Maudita Candrayani Mayang, Baiq Nimas Ayu Widia Gusti Medhitama, Deva Putri Muhamad Azhari 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 Nurul Marlina Putri 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 Wahyu Jekti Handayani Wibowo, Dimas Aldy Widia Astuti Widia Astuti Widyastuti Widyastuti Yanti , Yusifa Pasca Yusifa Pascayanti Yusli Mariadi Yusnirmaladewi, Resty Yusvita Aprilyan Zuhrotul Isnaini