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All Journal Jurnal Aplikasi Akuntansi Jurnal Online Insan Akuntan ARRUS Journal of Social Sciences and Humanities East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Pengabdian Mandiri
Herlina Pusparini
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI SEBAGAI FAKTOR PENDORONG PENGAMBILAN KEPUTUSAN MAHASISWA AKUNTANSI UNTUK BERWIRAUSAHA Nurabiah Nurabiah; Herlina Pusparini; Yusli Mariadi
Jurnal Aplikasi Akuntansi Vol 5 No 2 (2021): Jurnal Aplikasi Akuntansi, April 2021
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/jaa.v5i2.97

Abstract

The purpose of this study was to analyze the effect of e-commerce and the use of accounting information systems in making entrepreneurial decisions. This study used the Technology Acceptance Model (TAM) and contingency theory where this theory will be able to explain the acceptance of a technology and the relationship between the application of the used of accounting information systems and e-commerce to influence the behavior of students majoring in Accounting in entrepreneurship. The population in this study were active accounting undergraduate students who have taken entrepreneurship courses and accounting information systems for PTN and PTS in the city of Mataram. The sampling technique used purposive sampling method, data were collected by 142 distributed questionnaires. Data analysis techniques used the PLS 3.0 smart application.The results of the study indicate that the e-commerce has a positive and insignificant effect on decision making of accounting students in entrepreneurship and the accounting information system has a significant positive effect on decision making of accounting students in entrepreneurship.
FAKTOR-FAKTOR KONTIJENSI YANG MEMENGARUHI PENGIMPLEMENTASIAN PRAKTIK AKUNTANSI MAANAJEMEN PADA USAHA KECIL MENENGAH (UMKM) DI KOTA MATARAM Nurabiah Nurabiah; Herlina Pusparini; Yusli Mariadi
Jurnal Aplikasi Akuntansi Vol 5 No 1 (2020): Jurnal Aplikasi Akuntansi, Oktober 2020
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/jaa.v5i1.91

Abstract

Perkembangan sector UMKM yang demikina pesat memperlihatkan bahwa terdapat potensi yang besar jika hal ini dapat dikelola dan dikembangkan dengan baikyang tentunya akan dapat mewujudkan usaha mikro, kecil, dan menengah yang tangguh. Tetapi ketidakmampuan UMKM untuk memanfaatkan alat atau praktik-praktik akuntansi manajemen dan penggunaan praktik akuntansi manajemen (PAM) oleh UMKM Indonesia masih didominasi oleh PAM tradisional serta penggunaan PAM kontemporer masih sedikit. Oleh karena itu tujuan penelitian ini adalah ingin mengetahui seberapa jauh pengimplementasian PAM dan factor-faktor kontijensi yang berpengaruh pada pengimplementasian PAM oleh sector UMKM di Kota Mataram NTB. Adapun responden dalam penelitian ini adalah staf keuangan dan pemilik/manajer. Sumber data yang digunakan adalah data primer dengan penyebaran kusioner. Pengujian hipotesis menggunakan analisis regresi linier berganda. Hasil penelitiannya menyatakan bahwa implementasi praktik-praktik akuntansi manajemen sudah cukup bagus walaupun untuk UMKM yang skalanya kecil belum detail penggunaan akuntansi manajemen. Faktor-faktor kontinjensi yang berpengaruh pada pengimplementasian praktik akuntansi manajemen (PAM) yang digunakan oleh UMKM di kota Mataram NTB antara lain ketidakpastian lingkungan, persaingan pasar, tingkat kualifikasi staff akuntansi internal, dan ukuran perusahaan, sedangkan partisipasi pemilik atau manajer belum berpengaruh terhadap pengimplementasian PAM.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN Nely Anggraini; Herlina Pusparini; Robith Hudaya
Jurnal Aplikasi Akuntansi Vol 6 No 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021
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/jaa.v6i1.106

Abstract

This study aims to test the effect of profitability, liquidity, and solvency to the audit opinion going concern. Testing was conducted at 125 sample of the company service sector listed on the Indonesia Stock Exchange (IDX) in the 2015-2019. This type of research is associative research that aims to know the effect of profitability, liquidity, and solvency on audit opinion going concern. The type of research data is quantitative data with secondary data obtained from the company’s financial statements accessed through the website official IDX and each sample company. Data processing techniques using logistic regression analysis methods with IBM SPSS software application 25. The result of this study indicate that profitability and liquidity have not significant effect on the audit opinion going concern, while but solvency has an significant effect on the audit opinion going concern. Research results can implications for corporate managers, auditors, investors, and creditors in making decisions and analyzing financial condition of the company that was threatened to get audit opinion going concern where it can establish the right policy for the condition.
Prediksi Financial Distress pada Perusahaan Sektor Pariwisata di Kabupaten Lombok Tengah Periode 2019-2020 Nurkholik Iskandar; Herlina Pusparini; Nurabiah Nurabiah
JURNAL ONLINE INSAN AKUNTAN Vol 7 No 2 (2022): Jurnal Online Insan Akuntan (Desember 2022)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v7i2.1875

Abstract

This study aims to analyze and determine financial conditions as well as measure financial distress predictions for tourism service companies in Central Lombok district for the 2019-2020 period, namely the period before and at any time the covid-19 pandemic using the Modified Altman Z-score analysis method. The design of this research is descriptive research with data collection techniques through documentation. The data used are secondary data, financial statements of each company and the number of companies studied as many as three companies that are clients of DES Consultants. The data were analyzed using four X ratios defined by Altman and used to calculate the Z value of each company as a measuring tool to determine the level of health. The results of this study indicate that of the three companies analyzed, there is one company that is in financial distress, namely PT SWE Development Lombok. Meanwhile, two other companies, namely PT Serangan Indah Resort and PT Salt Lombok, are in the safe zone. Of the three companies, their Z-score values ​​both decreased in 2020. This is the effect of the covid-19 pandemic which caused the three difficulties in making a profit.
PELATIHAN MANAJEMEN KAS RUMAH TANGGA DAN USAHA MIKRO KELUARGA UNTUK MENCEGAH FAMILY FINANCIAL DISTRESS Nur Fitriyah; Bambang Bambang; Yusli Mariadi; Nurabiah Nurabiah; Herlina Pusparini; Rendi Ardiansyah
JURNAL PENGABDIAN MANDIRI Vol. 3 No. 1: Januari 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jpm.v3i1.7286

Abstract

Pengabdian ini bertujuan untuk meningkatkan literasi manajemen kas rumah tangga dan keterampilan usaha mikro keluarga untuk mencegah kegagalan keuangan rumah tangga (family financial distress) bagi ibu-ibu rumah tangga di BSA BTN Blencong Lobar. Sasaran pelatihan ini yaitu ibu-ibu rumah tangga BSA BTN Blencong Lobar. Pelatihan ini dilaksanakan selama sehari dengan 20 orang peserta. Pelaksanan pengabdian ini ada dua tahap, antara lain : Tahap pertama, memberikan pengetahuan atau informasi tentang manajemen kas rumah tangga dengan berbagai kemanfaatannya bagi ibu-ibu rumah tangga. Tahap kedua, pendampingan dengan memberikan keterampilan usaha mikro keluarga dengan berbagai keterampilan seperti menjual barang secara online baik sebagai reseller maupun sebagai penghasil barang atau jasa sendiri. Kegiatan ini agar ibu-ibu rumah tangga BSA BTN Blencong memiliki informasi dan pengetahuan yang memadai tentang manajemen kas rumah tangga, memiliki keterampilan yang memadai tenatang usaha mikro keluarga, agar terhindar atau dapat mencegah kegagalan keuangan rumah tangga. Peserta berharap ditindaklanjuti dengan melakukan pendampingan lagi sehingga dapat dapat mencegah kegagalan keuangan rumah tangga.
Analysis of Financial Performance Before and During the Covid-19 Pandemic in Indonesia Diningrat, Athaya Sukma; Herlina Pusparini; Robith Hudaya
ARRUS Journal of Social Sciences and Humanities Vol. 3 No. 4 (2023)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/soshum1879

Abstract

This study aims to analyze whether or not there is a difference between financial performance before and during the covid-19 pandemic in Indonesian companies from 2019 to 2020. The financial ratios used are return on asset, current and debt to equity ratios. The population in this study are companies included in the go-public companies in the tourism, restaurant and hotel sub-sectors from 2019 to 2020. Sampling was carried out by the purposive sampling method. So we obtained 37 companies as a sample. The data analysis method used is the Wilcoxon signed rank test, previously carried out descriptive statistical tests and normality tests first. The data analysis showed significant differences between return on asset, current ratio, and debt to equity ratio before and during the covid-19 pandemic.
Effectiveness of Using E-Wallet as an Alternative to Payment of Parking Fees in Mataram City Ihza Fitriani; Herlina Pusparini
East Asian Journal of Multidisciplinary Research Vol. 3 No. 4 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i4.8916

Abstract

Public service levies are one of the largest contributors to PAD through Parking Levy. However, the lack of optimal handling has resulted in regional levies still being the lowest figure in the row of types of Regional Original Income. The Mataram City Government has made a breakthrough with regulations using E-Wallet as a means of paying parking fees. This research seeks to see whether the use of E-Wallet is effective for paying parking fees. Using quantitative methods, data collected through the Financial Report of the Mataram City Transportation Department for 2021 to 2023 is continuously processed using effectiveness ratios. The results show that the use of E-Wallet as a means of paying parking fees based on revenue targets and revenue realization for 3 (three) years from 2021 to 2023 at the Mataram City Transportation Service using an effectiveness ratio gets an average result of 43.45%, which is included in the category ineffective. However, using E-Wallet to pay parking fees is very easy and fast, there is no change and receiving money directly makes transactions safer and also improves parking collection services in Mataram City, minimizing the occurrence of illegal collections carried out by irresponsible individuals. responsibility, and provide satisfaction and transparency of payments in accordance with government regulations to parking service users.
Co-Authors bambang bambang Diningrat, Athaya Sukma Ihza Fitriani Nely Anggraini NUR FITRIYAH Nurabiah Nurkholik Iskandar Rendi Ardiansyah Robith Hudaya Yusli Mariadi Yusli Mariadi