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All Journal ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Media Bina Ilmiah Valid Jurnal Pengabdian Kredibel: Jurnal Ilmiah Manajemen Akuntansi: Jurnal Ilmiah Akuntansi Journal of Management Research and Studies
Baiq Desthania Prathama
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Akuntan dan Akuntansi Dalam Peran Cipta Realitas Sosial dengan Nilai-Nilai Etika Nursanty, Ida Ayu Nursanty; Endang Kartini; Yusi Faizatul Octavia; Baiq Desthania Prathama
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 1 (2023): July 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i1.989

Abstract

This study aims to examine accountants and accounting in the role of creating social reality with ethical values. This research uses a spiritualist-rationalist paradigm. The researcher highlights that when the social reality that is created is a social reality that is dry with ethical values, then this kind of social reality will have a big influence in shaping individual behavior to behave the same as the "color" of social reality that binds it, namely behavior that is dry with ethical values. (non-ethical behavior). This behavior can of course change if the social reality that surrounds it, namely social reality which is loaded with ethical values, is very conducive to directing this behavior towards ethical behavior. An accountant with a dynamic mind can make big changes in his profession. This study uses contemplation and deconstruction approaches. The contemplation approach is to carry out a rational thought involving "conscience" about the reality created by modernity. And carrying out deconstruction means inserting "the other" (which so far in modernism's view is in a marginal position) into an orbit that must or obeys, is taken into account is something that really needs to be done in the field of accounting. Contemplation and deconstruction can help accountants to make accounting changes more humane.
Pengaruh Financial Knowledge, Financial Behavior Dan Financial Attitude Terhadap Personal Financial Management Pada UMKM Yusril Ramdani; Indah Ariffianti; Baiq Desthania Prathama
Kredibel: Jurnal Ilmiah Manajemen Vol. 3 No. 1 (2024): Vol. 3 No. 1 Oktober 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/kredibel.v3i1.492

Abstract

The variables of this study consist of 4 (four) independent variables, namely financial knowledge (X1), financial behavior (X2), financial attitude (X3) and the dependent variable, namely personal financial management (Y). The population of this study is 173 small and medium-sized business actors in Desa gili Indah, Kabupaten Lombok Utara (KLU), the criteria for this study are respondents who have a business and have a net income of around 1-2 million and 2 million and above. The sampling technique was probability sampling with the proportionate stratified sampling method and found that the number of respondents was 63 respondents using a questionnaire. The multiple linear regression analysis method was processed using SPSS version 25. The results in this study showed that financial knowledge had no significant effect on personal financial management, financial behavior had a significant effect on personal financial management, financial attitude had no significant effect on personal financial management and the results of simultaneous tests showed that independent variables (financial knowledge, financial behavior, and financial attitude) had a significant influence on personal financial management.
Pengaruh Struktur Modal Dan Struktur Kepemilikan Terhadap Profitabilitas Perusahaan Pembiayaan Leasing Yang Terdaftar Di BEI Tahun 2019-2021 Putri Anjarsari; Indah Ariffianti; Baiq Desthania Prathama
Kredibel: Jurnal Ilmiah Manajemen Vol. 3 No. 2 (2024): Vol. 3 No. 2 Desember 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This research aims to determine the influence of capital structure and ownership structure on the profitability of leasing finance companies listed on the Indonesia Stock Exchange in 2019-2021. This type of research is associative with a sampling technique using purposive sampling. The total sample is 13 companies and the number of observations is 39 companies. The analytical method used is multiple linear regression analysis. The results of the multiple linear regression analysis are Y = -32.564 + 0.405 X1 + 1.931 X2. Based on the research results, it shows that partially the capital structure variable (DER) with a significance value of 0.000<0.05 shows that it has a significant effect on profitability. On the other hand, partial ownership structure (INST) with a significance value of 0.571>0.05 has no significant effect on profitability. Simultaneously, capital structure (DER) and ownership structure (DER) with a significance value of 0.000<0.05 have a significant effect on profitability (ROE). Among the capital structure (DER) and ownership structure (INST) variables, the most dominant influence is the capital structure variable (X1) with a beta coefficient value of 0.737.
Pelatihan Digital Marketing Untuk Meningkatkan Pemasaran UMKM Gerabah Di Desa Banyumulek Sofiati Wardah; Rosyia Wardani; Galuh Ratna Mutia; Syaiful Amri; Zulkarnaen; Sopian Saori; Satriawan; Baiq Desthania Prathama; Hikmah; Putri Reno Kemala sari; Baiq Ertin Helmida
Valid Jurnal Pengabdian Vol. 3 No. 1 (2025): Vol. 3 No. 1 Januari 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The problem faced by pottery craftsmen in Banyumulek Village is the lack of knowledge of business actors in using digital marketing to market their products. The 2018 earthquake and Covid 19 were obstacles and obstacles for craftsmen which caused the lack of enthusiasts and tourists so that they were forced to change professions as agricultural laborers. Lack of promotion is one of the causes so government attention is needed. Therefore, providing training and assistance to Banyumulek Village Pottery MSMEs regarding the use of social media in promoting their products or crafts which are still traditional is expected to help revive the economy of the craftsmen so that they can be recognized by the global community
Peran Fasilitator Pendamping Access To Knowledge (A2K) Program Sahabat Daya Terhadap Perkembangan Usaha Nasabah Bank BTPN Syariah Lely Rahmasari; Baiq Desthania Prathama
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2024): Vol. 3 No. 1 Oktober 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

Certified independent study and internship program (MSIB) is one of the independent campus programs designed to ensure get the best competencies, the latest competencies, and leading competencies to face the world in the future. Companion facilitators and the Sahabat Daya program are certified apprentices organized by PT. Bank BTPN Syariah Tbk, and is fully supported by the ministry of education and culture ristekdikti under the auspices of the Kampus Merdeka initiative. This companion facilitators program is carried out directly, which means meeting face to face with productive underprivileged women/mothers (customer) to learn together in order to increase the capacity or skills of customers in the field of entrepreneurship. Sahabat Daya is the realization of Bank BTPN Syariah commitment to increase customer capacity in asustainable manner by providing opportunities for growth and more meaningfull life. Bank BTPN Syariah believes that customer from all these segments do not only need access to finance and financing. But also increase their capacity in various fields so they can have a better life
Implementasi Estimasi Biaya (Cloud Architect) Pada Pengembangan Portal Berita Berbasis Website Dengan Menggunakan Bahasa Pemrograman Mutiar Sukma; Baiq Desthania Prathama
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2024): Vol. 3 No. 1 Oktober 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

PT Chairos International Ventures (CIV) was founded in 2016 as a technology and media company focused on Cloud Computing. Cloud Computing certified independent study and internship activities (MSIB) are carried out online or on-line. The implementation of the independent study program (MSIB) on the independent campus lasted for approximately 5 months. The object of research in this program is to determine cost estimates on a website-based news portal. This type of research is descriptive qualitative research using observation, interview and documentation data collection techniques. The results of this study are a news portal website that can make it easier for people to access and get the latest news.
Pengaruh Intellectual Capital Dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2018-2021 Feri Wahyudi; Widowati; Baiq Desthania Prathama
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2024): Vol. 3 No. 2 Desember 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This research aims to determine the effect of intellectual capital which is proxied by VAICTM and good corporate governance which is proxied by the audit committee on company performance which is proxied by Return On Assets (ROA). The population in this study were banking companies listed on the Indonesia Stock Exchange in 2018-2021 using a purposive sampling technique using the criteria of banking companies that published financial reports in 2018-2021. The data analysis technique used in this research uses multiple linear regression analysis. The results of this research show that partially intellectual capital as proxied by VAICTM has an effect on company performance. Meanwhile, good corporate governance as proxied by the audit committee has no effect on company performance. The results of this research also show that the independent variables, namely intellectual capital and good corporate governance, are able to influence the dependent variable, namely company performance, by 32.4%, while the remaining 67.6% is influenced by other variables not used in this research.
The Effect of Learning Orientation on Business Performance Through Mediation of Innovation Dimensions in UMKM in Mataram City Indonesia I Made Suardana; Ni Nyoman Yuliati; Agus Khazin Fauzi; I Nengah Arsana; Baiq Desthania Prathama
Journal of Management Research and Studies Vol. 2 No. 1: January - June (2024)
Publisher : Optima Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61665/jmrs.v2i1.49

Abstract

This research is directed to build a model that can provide predictions of the influence of learning orientation (X1) on the dimensions of innovation (product innovation/Y1; process innovation/Y2; marketing innovation/Y3 and organizational innovation/Y4) as well as the influence of each dimension of innovation on business performance (Z1) of small businesses in Mataram City. Observation data in this study were 78 small business actors, with the criteria of having run their business for at least three years. The analysis tool uses PLS (partial least square) analysis. According to the PLS work procedure, there are two stages of model formation, because the initial model still has indicators with a correlation value of less than 0.70, namely indicators X1.1 and Z1.1. The second model has met the indicator validity and reliability requirements, so there is no indicator removal process. The final model produced meets the predictive relevance requirements (Q2>0). All dimensions of innovation are positively and significantly influenced by learning orientation, but only two dimensions of innovation (product innovation and process innovation) have a positive and significant effect on the business performance of small businesses in Mataram City. This gives an indication of learning orientation as an absolute by the company owner to be made a culture in the organization and should be focused on product aspects and the application of appropriate technology.
A Strategi Digitalisasi Berbasis Media Sosial Dalam Pemasaran Produk UMKM Mamin Di Nusa Tenggara Barat Baiq Desthania Prathama; Dwi Arini Nursansiwi; Armiani, Armiani
Kredibel: Jurnal Ilmiah Manajemen Vol. 4 No. 3 (2025): Vol. 4 No. 3 Juni 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to explore digitalization strategies in optimizing the use of social media to increase competitiveness and sales of Micro, Small and Medium Enterprises (MSMEs) in the food and beverage sector (MaMin) in West Nusa Tenggara (NTB). In the post-pandemic business landscape and the Industrial Revolution 4.0, digitalization has become a strategic necessity, but its utilization has not been maximized among NTB MSMEs. Using a qualitative approach through in-depth interviews with nine respondents consisting of MaMin MSME players, this study explores the strategic dimensions of digital adoption, patterns of social media utilization, and constraints and potentials of digital transformation at the grassroots level. The grand theory used is the Resource-Based View (RBV) to understand how digital capabilities as unique resources create competitive advantage. The results found five main digitalization strategies: digital literacy, product visualization content, customer interaction, platform integration, and social media algorithm trend adaptation. This study offers practical and theoretical contributions in the development of a digitalization strategy model based on locality and digital culture of regional MSMEs.
PENGARUH FAKTOR PERMODALAN DAN EFISIENSI TERHADAP PROFITABILITAS BPR KONVENSIONAL DI INDONESIA I Nengah Arsana; Baiq Desthania Prathama; Sofiati Wardah; I Wayan Nuada
Media Bina Ilmiah Vol. 18 No. 6: Januari 2024
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33758/mbi.v18i6.671

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh faktor permodalan dan efisiensi terhadap profitabilitas bank perkreditan rakyat (BPR) konvensional di Indonesia. Metode analisis data menggunakan regresi logit. Variabel dependen yang digunakan adalah profitabilitas yang diukur dengan return on assets (ROA), sedangkan variabel independen yang digunakan adalah capital adequac ratio (CAR) sebagai faktor permodalan, net interest margin (NIM), biaya operasional terhadap pendapatan operasional (BOPO), cost to income ratio (CIR), dan overhead cost terhadap pendapatan operasional (OHC/PO) sebagai faktor efisiensi. Sampel penilitian ini adalah 314 BPR konvensional di Indonesia periode 2014-2022. Hasil penelitian menunjukkan bahwa secara umum kinerja keuangan BPR di Indonesia dilihat dari faktor permodalan dan efisiensi masih dalam kategori sangat baik, dimana CAR dan NIM berpengaruh positif dan signifikan terhadap profitabilitas, BOPO berpengaruh negatif dan tidak signifikan terhadap profitabilitas, serta CIR dan OHC/PO berpengaruh negatif dan signifikan terhadap profitabilitas BPR konvensional di Indonesia
Co-Authors Ariffianti, Indah Armiani, Armiani Baiq Ertin Helmida Dwi Arini Nursansiwi Endang Kartini Fauzi, Agus Khazin Feri Wahyudi Galuh Ratna Mutia Hikmah I MADE SUARDANA I Nengah Arsana I Wayan Nuada Lely Rahmasari Mutiar Sukma Nursanty, Ida Ayu Nursanty Putri Anjarsari Putri Reno Kemala Sari ROSYIA WARDANI Satriawan Sofiati Wardah Sopian Saori Syaiful Amri WIDOWATI Yuliati, Ni Nyoman Yusi Faizatul Octavia Yusril Ramdani Zulkarnaen