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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

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

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.
ANALISIS HUBUNGAN KONTROL KEAMANAN, REPUTASI E-VENDOR, KEAKRABAN, DAN PERCEIVED REPUTATION DENGAN KEPERCAYAAN DALAM PENGGUNAAN E-COMMERCE Nurabiah Nurabiah; Herlina Pusparini; Nurfitriyah Nurfitriyah; Zuhrotul Isnaini; Yusli Mariadi
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.24

Abstract

The objective of this study is to examine the security of control, reputation of e-vendor, familiarity and, perceived reputation toward the trust to e-commerce system. This study was conducted in Accounting Department Faculty of Economics and Business Mataram University by targeting online shopping user as research sample. The data used in this study is collected through the distribution of questionnaire with 88 respondents. Data were analyzed by Partial Least Square (PLS). The results of this study indicate that reputation of e-vendor and perceived reputation significantly influence business to trust the e-commerce system. Meanwhile, other variables such as security of control and familiarity do not affect trust on the e-commerce system. This study implies that users to consumer e-commerce systems system needs to be improved both in terms of ease and security in the transaction in order to maximize the system in e-commerce transactions.
PENGARUH KEPEMILIKAN PENGENDALI TERHADAP TRANSAKSI PIHAK BERELASI YANG DIMODERASI PRAKTEK CORPORATE GOVERNANCE Adelia Jessika; M Ali Fikri; Zuhrotul Isnaini
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.v16i1.29

Abstract

The objective of this study is to examinethe influence of the direct controlling ownership rights and controlling right, namely right on the cash flow of the related party transactions associated toassets and liabilities. This study also aimed to examine thepractice of corporate governanceas a moderating variablein the relationship between controlling ownership of shareholders and related party transactions associated to assets and debt. Sampling wasdetermined based on purposive samplingin order to obtain a sample companies listedon the Indonesia Stock Exchangeduring 2010 to 2012 with a total 99 of observations. The dependent variablein this study is related party transaction that ismeasured by assets related partyt ransactions and debt related party transactions. The independent variable in this study is ownership controlling, which measured bythe control rights and cash flow rights owned bythe direct controlling ownership of the company. Hypotheses testing based on multiple regression analysis showed that the control rights of shareholders is influence by assets related party transactions and debt related party transactions. Shareholders cash flow right was found to have influence on asset related party transactions but has no influence on debt related Party transactions. The results also show that the corporate governance mechanism isable to moderate the influence of the right ofcontrol over the assets related party transactions and debt related party transactions.
Kualitas Pelaporan Keuangan, Hutang Jangka Pendek dan Efisiensi Investasi Susi Retna Cahyaningtyas; Wahidatul Husnaini; Zuhrotul Isnaini
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.54

Abstract

The quality of financial reporting and short-term debt affect investment efficiency. The more quality financial reporting shows there is no information asymmetry between managers and shareholders so that managers will make decisions that benefit shareholders, namely the efficiency of investment. Short-term debt is one mechanism to control the performance of managers. More use of short-term debt will reduce overinvestment and underinvestment. This study aims to empirically examine the effect of financial reporting quality and short-term debt on investment efficiency. The sample used in this study is a manufacturing company that went public on the Indonesia Stock Exchange in 2016 based on purposive sampling obtained a sample of 149 companies. The results showed that the financial reporting measurement model of Dechow and Dichev (2002) had an effect on investment efficiency. This means that the higher the financial reporting, the higher the investment efficiency. The quality of reporting models of McNichols and Stubben (2008) and short-term debt have no effect on investment efficiency. Short-term debt is not able to prove that the actions taken by management can be controlled by short-term debt so that it does not affect the efficiency of investment.
Co-Authors Adelia Jessika Animah Animah Animah Cahyaningtyas, Susi Retna Eva Lailatul Manjilah Fina Dwi Landari Herlina Pusparini Intan Kumala Sari Isnawati, Isnawati Lukman Effendy M Ali Fikri Muhammad Ali Fikri Nisrina Khairani Solinah Nurabiah Nurfitriyah Nurfitriyah Rahmah, Novia Hidayatul Rahmi Sri Ramadhani Riska Fitri Wulandari Riska Fitri Wulandari Sapto Hendri BS Susi Retna Cahyaningtias Wahidatul Husnaini Wanda Dwi Nastiti Yusli Mariadi