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All Journal Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma Jurnal Sadewa: Publikasi Ilmu Pendidikan, Pembelajaran dan Ilmu Sosial Jurnal Riset Mahasiswa Akuntansi International Journal of Economics, Business and Innovation Research
Zuhrotul Isnaini
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences

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RELEVANSI NILAI AKUNTANSI AKRUAL VERSUS KAS Muhammad Ali Fikri; Zuhrotul Isnaini; Rahmi Sri Ramadhani
Jurnal Riset Akuntansi Vol 19 No 1 (2020): Jurnal Riset Akuntansi Aksioma, Juni 2020
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v19i1.98

Abstract

Value relevance specifically explains the relationship between the dependent variable, which is based on the price of a security, and the independent variable of accounting information. There are two common measurement methods used by investors to determine the value of accounting information, namely the profit and loss approach and the balance sheet approach which are both accrual-based. This study uses a qualitative approach, which employed respondents of lecturers of Capital Market subjects, Accountants/consultants, and members of the IAI of NTB Region. The results of the study generally states that the accrual approach has a small impact on changes in stock prices and different from the cash flow.
DAMPAK NILAI FINAL TERHADAP KINERJA DOSEN DALAM PERSPEKTIF MAHASISWA AKUNTANSI Yusli Mariadi; Isnawati Isnawati; Zuhrotul Isnaini
Jurnal Aplikasi Akuntansi Vol 3 No 2 (2019): Jurnal Aplikasi Akuntansi, April 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1048.316 KB) | DOI: 10.29303/jaa.v3i2.54

Abstract

ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PERSEDIAAN OBAT PADA PUSKESMAS DI KOTA MATARAM Riska Fitri Wulandari Riska Fitri Wulandari; Susi Retna Cahyaningtyas; Zuhrotul Isnaini
Jurnal Riset Akuntansi Vol 22 No 1 (2023): Jurnal Riset Akuntansi Aksioma, Juni 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i1.187

Abstract

Penelitian ini bertujuan untuk untuk mengetahui bagaimana penerapan sistem informasi akuntansi dan pengendalian internal atas persediaan obat – obatan yang ada pada Puskesmas didaerah Kota Mataram. Metode penelitian yang digunakan adalah deskriptif kualitatif, dengan teknik pengumpulan data menggunakan metode dokumentasi dan wawancara. Dari hasil yang didapatkan sistem informasi akuntansi yang ada pada Puskesmas Pejeruk, Puskesmas Mataram, Puskesmas Tanjung Karang dan Puskesmas Selaparang telah diterapkan sesuai dengan Peraturan Menteri Kesehatan Republik Indonesia Nomor 74 Tahun 2016 Tentang Standar Pelayanan Kefarmasian Di Puskesmas dalam hal pengelolaan sediaan farmasi, alat kesehatan dan bahan medis habis pakai dan pengendalian internal yang telah dilakukan pada masing – masing puskesmas telah diterapkan sepenuhnya, meskipun terdapat unsur – unsur yang belum terpenuhi. Akan tetapi dapat dikatakan bahwa sistem informasi akuntansi dan pengendalian internal terhadap persediaan obat – obatan pada Puskesmas Pejeruk, Puskesmas Mataram, Puskesmas Tanjung Karang, dan Puskesmas Selaparang telah dilaksanakan sesuai dengan prosedur yang telah ditetapkan. Kata kunci : Sistem Informasi Akuntansi, Pengendalian Internal, Persediaan Obat
Analisis Kreativitas Peserta Didik Kelas 4 SD Dalam Pembelajaran Menggambar Perspektif Eva Lailatul Manjilah; Zuhrotul Isnaini; Intan Kumala Sari; Wanda Dwi Nastiti
Jurnal Sadewa : Publikasi Ilmu Pendidikan, pembelajaran dan Ilmu Sosial Vol. 2 No. 1 (2024): Februari : Publikasi Ilmu Pendidikan, pembelajaran dan Ilmu Sosial
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/sadewa.v2i1.530

Abstract

This research aims to analyze the creativity of 4th grade elementary school students in learning perspective drawing. This type of research is descriptive qualitative. This research wasconducted at SD 2 Dersalam, 10 November 2023. The subjects used as respondents for this research were grade 4 at SD 2 Dersalam. The data collection techniques used in this research are observation and documentation. The data analysis used is descriptive qualitative. The analysis results obtained from student drawing documentation meet the creativity criteria of high creativity, medium creativity, low creativity and show that drawing using perspective techniques is able to hone students’ creativity, because they are able to be creative according to their own creativity.
The Effect of Diversification and Business Risk on Financial Performance of Manufacturing Companies in the Various Industries Sector on the Indonesia Stock Exchange in 2019-2022 Nisrina Khairani Solinah; Zuhrotul Isnaini
International Journal of Economics, Business and Innovation Research Vol. 3 No. 06 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)
Publisher : Cita konsultindo

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

Abstract

This study aims to analyze the impact of diversification and business risk on the financial performance of various industrial sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2022 period using the Path Analysis model. The variables studied were the Herfindahl Index, Return On Assets, and Business Risk. The main data of this research comes from secondary data. The sampling method used purposive sampling method. The results state that diversification affects financial performance, business risk affects financial performance, diversification does not affect business risk, and business risk does not serve as a mediator in the relationship between diversification and financial performance.
Greenhouse Gas Emission Disclosure and Company Size on Operational Performance Zuhrotul Isnaini; Lukman Effendy; Wahidatul Husnaini
International Journal of Economics, Business and Innovation Research Vol. 4 No. 02 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

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Abstract

This study aims to examine the effect of Greenhouse gas emissions (GHG) and firm size on operation performance. The sample for this study was determined using purposive sampling with the criterion of manufacturing companies that disclose GRK. There were 37 sample companies for 3 years, namely 2019-2020. This study uses multiple regression using SPSS 26. The results of this study found that the disclosure of greenhouse gas emissions did not affect the operation performance but the size of the company affected the operation performance. The results of this study are expected to add to the literature and can be used by stakeholders who need this information as material for decision.
Analisis Strategi Rantai Nilai (Value Chain) Untuk Keunggulan Kompetitif Melalui Pendekatan Manajemen Biaya Rahmah, Novia Hidayatul; Animah; Zuhrotul Isnaini
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 3 (2025): Jurnal Riset Mahasiswa Akuntansi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.2127

Abstract

This study aims to determine the effect of value chain and cost management on competitive advantage at Rosa Catering. To support this research, of course, accurate and precise data is needed, so that the discussion and data are in accordance with what is in the field. The place used as the object of research is Rosa Catering which is located on Jalan Palapa II Karang Tapen, Cakranegara, West Nusa Tenggara. This research is a quantitative study with a descriptive approach. The results of the study indicate that the application of the value chain has a positive effect on the company's competitive advantage. Rosa Catering only relies on one place of business as the object of research and may not be generalized to the entire population of catering businesses due to differences in characteristics and conditions between businesses. The results of further research are expected to expand more diverse samples in various types of catering businesses, both small, medium, and large scale, as well as in various geographic locations.
Co-Authors Animah Animah Animah Cahyaningtyas, Susi Retna Eva Lailatul Manjilah Fina Dwi Landari Intan Kumala Sari Isnawati, Isnawati Lukman Effendy Muhammad Ali Fikri Nisrina Khairani Solinah Rahmah, Novia Hidayatul Rahmi Sri Ramadhani Riska Fitri Wulandari Riska Fitri Wulandari Wahidatul Husnaini Wanda Dwi Nastiti Yusli Mariadi