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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Infestasi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Global Review of Islamic Economics and Business JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Distribusi JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Jurnal Pengabdian Magister Pendidikan IPA Jurnal Aplikasi Akuntansi JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ilmiah Tata Sejuta STIA Mataram Valid Jurnal Ilmiah Devotion: Journal of Research and Community Service Jurnal Abdimas Sangkabira JURNAL ILMIAH GLOBAL EDUCATION Riset Akuntansi dan Keuangan Indonesia Journal of Authentic Research Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi International Journal of Business and Quality Research Global Review of Tourism and Social Sciences
Saipul Arni Muhsyaf
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Environmental, Social, and Governance (ESG) Disclosure and Company Performance: Empirical Evidence in Indonesian Banking Cahyaningtyas, Susi Retna; Muhsyaf, Saipul Arni; Husnaini, Wahidatul
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 23 No. 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i2.47084

Abstract

This study aims to analyze the relationship between ESG disclosure and company performance with a sample of banking companies listed on the Indonesia Stock Exchange in 2010-2021. Company performance is measured using Return on Assets (ROA), Return on Equity (ROE), Tobin's Q, and Stock Return (Ri). Furthermore, ESG disclosure is measured using the Global Reporting Initiative (GRI) standard for environmental and social disclosure, while governance disclosure is assessed using the GCG score based on POJK Number 55/POJK.03/2016 concerning the implementation of Governance for Commercial Banks, and Indonesian Regulation (PBI) Number 11/33/PBI/2009 concerning the Implementation of Good Corporate Governance for Sharia Commercial Banks and Sharia Business Units. This study uses a quantitative approach with the help of the Eviews 13.0 analysis tool. The results of this study indicate that environmental, social, and governance disclosures have no effect on ROA. While governance disclosures have a negative effect on ROE, in addition to environmental and social disclosures that have no effect on ROE. On the other hand, social and governance disclosures have a positive effect on Tobin’s Q, which is the opposite of environmental disclosures that have a negative effect. Meanwhile, environmental disclosures have a negative effect on stock returns, in addition to social and governance disclosures that have no effect on stock returns. Keywords: Disclosure; Environment; Social; Governance; Performance
Analisis Efisiensi Pengeluaran Anggaran Belanja Bidang Kesehatan dan Pendidikan Metode DEA 2021-2023 Rahmawati, Ida; Muhsyaf, Saipul Arni
Jurnal Ilmiah Global Education Vol. 6 No. 2 (2025): JURNAL ILMIAH GLOBAL EDUCATION, Volume 6 Nomor 2
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v6i2.3782

Abstract

The efficiency of government spending in the health and education sectors is a crucial factor in achieving sustainable development goals. This study analyzes the budget spending efficiency of provinces with a high Human Development Index (HDI) in Indonesia during the 2021-2023 period using the Data Envelopment Analysis (DEA) method with the Constant Return to Scale (CRS) approach, and an input-oriented perspective. The input variables include budget allocation and resources (medical personnel for health; number of schools for education), while the output variables consist of performance indicators such as Life Expectancy, Maternal/Infant Mortality Rates (health), and Literacy Rate and Years of Schooling (education). The results of the study show variations in efficiency achievements across provinces. Riau and the Riau Islands consistently achieved perfect efficiency (score 1) in both sectors, while provinces such as DI Yogyakarta and East Kalimantan experienced inefficiencies, with the education sector being more stable than health. These findings indicate the need for optimization of budget allocation, human resource capacity building, and the application of technology to enhance efficiency, particularly in the health sector. This study provides empirical contributions to fiscal effectiveness and policy recommendations to strengthen regional budget management. The implications of the research include the importance of data-based monitoring systems, inter-provincial benchmarking, and multi-stakeholder collaboration to ensure sustainable human development.
An Integrated Framework for Measuring Public Sector Performance at the Village Level: Insights from the Balanced Scorecard and AHP Muhsyaf, Saipul Arni; Suryantara, Adhitya Bayu; Isnawati, ⁠Isnawati; Riandi, Husfan
Global Review of Tourism and Social Sciences Vol. 2 No. 1 (2025): Global Review of Tourism and Social Sciences
Publisher : Yayasan Ghalih Pelopor Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53893/grtss.v2i1.431

Abstract

Measuing the performance of village governments in Indonesia remains a key challenge in ensuring accountable, effective, and citizen-oriented governance. This study aims to develop a contextual performance measurement model for Desa Teros in East Lombok by integrating the Balanced Scorecard (BSC) framework with the Analytical Hierarchy Process (AHP). The model incorporates four strategic perspectives, financial, customer (citizen), internal business processes, and learning and growth tailored to the village government context. Data were collected through interviews and structured questionnaires distributed to key stakeholders, including village officials and supervisory board members. AHP was employed to prioritize performance indicators across the BSC dimensions. Results indicate that the customer perspective holds the highest priority (weight: 0.463), highlighting the centrality of citizen satisfaction and public service quality in village-level performance. This is followed by the financial perspective (0.263), internal business processes (0.170), and learning and growth (0.104). The study contributes both theoretically and practically by presenting a strategic performance model specifically designed for rural governance, offering an adaptable framework for other villages with similar characteristics. The integrated BSC-AHP approach also supports data-driven decision-making and promotes transparency and participatory development planning at the grassroots level.
Design Of Balanced Scorecard-Based Performance Measurement System For Small And Medium Enterprises: Case Study On Cv Erpa Utama Lombok, NTB Whella Widhyasari Erpa; Saipul Arni Muhsyaf; Adithya Bayu S
International Journal of Business and Quality Research Vol. 1 No. 04 (2023): October - December, International Journal of Business and Quality Research (IJ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v1i04.437

Abstract

This study aims to design an objective strategy that is aligned with the Vision and Mission of CV. Erpa Utama and know the application of AHP and ANP methods in measuring the weight of each performance indicator in the perspective of the Balanced Scorecard that has been designed. This research is a case study using descriptive qualitative methods. Data was collected through questionnaires, interviews, and documentation. The informant in this study was the Director of CV. Erpa Utama. The results of this study analyze the weighting method of AHP and ANP to determine strategic priorities in managing company performance. AHP places Customer Perspective as a top priority, followed by Internal Business, Growth and Learning, and Finance. Meanwhile, ANP gives higher priority to Financial, Customer, Internal Business, and Growth and Learning Perspectives, reflecting a different approach to variable dependence. The prioritized KPIs are also different; AHP emphasizes Customer Satisfaction, Product Quality, and Customer Growth, while ANP highlights Product Innovation, Revenue Increase, and Customer Satisfaction. From a global perspective, AHP affirms priorities on Customer Satisfaction, Revenue Increases, and Employee Training, while ANP highlights Product Innovation, Revenue Increases, and Customer Satisfaction. Although both methods provide insight into resource allocation for operational efficiency, revenue growth, and customer satisfaction, differences in BSC (Financial Priority ANP, Customer Priority AHP) ratings show the influence of respondents' interpretation. Therefore, integration of weighting methods and regular evaluation is necessary to improve strategic decision making by understanding differences and accommodating changing organizational conditions.
Efficiency Analysis of Government Expenditure in Districts/Cities of West Nusa Tenggara Province: A Dea Approach (2021-2023) Indriani, Annisa Ulfa; Muhsyaf, Saipul Arni
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 2 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i2.30250

Abstract

This study aims to analyze the level of efficiency of local government spending in the health and education sectors of districts/cities in West Nusa Tenggara Province (NTB) using the Data Envelopment Analysis (DEA) approach for the 2021-2023 period. This study uses secondary data, which is analyzed by Constant Return to Scale (CRS) with output-oriented assumptions to evaluate the relative efficiency of 10 districts/cities. The results showed that the level of efficiency of regional expenditure in the health sector was only Central Lombok Regency and East Lombok Regency which achieved a perfect efficiency score when viewed from the output of health outcomes (in this study Life Expectancy and Number of people with health insurance and Maternal Mortality Rate) and inputs (health expenditure budget and number of health workers). In terms of education expenditure efficiency, Bima City is the only city in West Nusa Tenggara that reaches the perfect efficiency level, when viewed from the Average Years of Schooling, School Participation Rate and Expected Years of Schooling as outputs, education expenditure budget and number of schools as inputs. Meanwhile, other regions in West Nusa Tenggara are still at the low efficiency level.
The Influence of The Characteristics of The Management Accounting Information System On Managerial Performance at PT. Pos Indonesia (Persero) In Lombok Apsasi, Melsa; Santoso, Budi; Arni Muhsyaf, Saipul
Devotion : Journal of Research and Community Service Vol. 4 No. 1 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v4i1.368

Abstract

The characteristics of the management accounting information system become one of the important factors in helping to improve managerial performance in an enterprise. This study aims to analyze the influence of the characteristics of management accounting information systems in terms of broad scope, timeliness, aggregate, and integration aspects on managerial performance. The object used in this study is PT POS Indonesia (Persero) in Lombok with a population of 145 employees. The sampling technique uses pusposive sampling which is selected by 110 employees as respondents based on specified criteria. This research uses quantitative methods with primary data types. Data collection techniques using questionnaires. The results showed that of the four characteristics of the management accounting information system, only from the aspect of timeliness which has a positive influence on managerial performance while from the broad scope, aggregate, and integration aspects, it has no influence on managerial performance.
ASSERING THE IMPACT OF MACROECONOMIC INDICATORS ON CORPORATE FINANCIAL PERFORMANCE: AN EMPIRICAL ANALYSIS IN ASIA Fajri, Oisvira Maylani; Muhsyaf, Saipul Arni; Prasidya, Tusta Citta Ihtisan Tri
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
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.v9i1.431

Abstract

This study investigates the impact of macroeconomic indicators, specifically GDP growth and inflation, on corporate financial performance in selected ASEAN countries (Indonesia, Malaysia, the Philippines, Singapore, and Vietnam) from 2010 to 2022. Using data sourced from the OSIRIS database and the World  Bank's World Development Indicators, the analysis focuses on three key financial metrics: Return on Assets (ROA), Net Profit Margin (NPM), and Market Capitalization (MC). Employing the Generalized Least Squares (GLS) method, the study addresses heteroskedasticity and autocorrelation in panel data, incorporating control variables such as Total Assets, Current Ratio, and Interest Coverage. Results indicate that GDP growth positively correlates with ROA and NPM, underscoring the importance of economic expansion for corporate efficiency and profitability. However, GDP growth does not significantly impact Market Capitalization, highlighting potential differences in market valuation dynamics. Inflation positively affects ROA and NPM, suggesting firms effectively manage inflationary pressures but does not significantly affect Market Capitalization. The findings provide actionable insights for financial managers, investors, and policymakers. Companies should integrate macroeconomic forecasts into business planning and adopt strategies to mitigate inflationary impacts. Future research directions include sector-specific analyses, longitudinal studies, and the incorporation of additional macroeconomic variables to deepen the understanding of these relationships.
KOMITE MANAJEMEN RISIKO, EKSTERNAL TATA KELOLA DAN KINERJA PERUSAHAAN Atikah, Siti; Muhsyaf, Saipul Arni; Ramadhani, Rahmi Sri; Uciawati, Uciawati
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 2024
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.v9i1.518

Abstract

Good corporate governance can increase the value of a company by implementing a commitment to achieve predetermined goals. One of these goals is meeting the expectations of investors, shareholders, and other stakeholders to achieve maximum profit. This study aims to provide empirical evidence regarding implementing the Risk Management Committee and its impact on company performance. Organizations, as systems, constantly interact with their environment, which is influenced by individual psychology. The study uses a sample of 100 companies listed on the Indonesia Stock Exchange out of 848 as of March 2023. The Risk Management Committee's characteristics are measured by the team leader's number of members and the leader's family affiliation with the company's management. The level of competitiveness is calculated using the Hirschman-Herfindahl index. Multiple regression tests were conducted to examine these variables. The results show that the number of risk management committees and family affiliations has a negative impact on firm value, while the level of competitiveness has a positive effect. However, only the family affiliation of the chairman of the risk management committee significantly affects firm value. The study's limitation lies in measuring the Risk Management Committee's characteristics, and further research is needed with different measurements. The results of this study can be helpful for investors when making investment decisions and for companies when presenting non-financial information.
TECHNICAL EFFICIENCY ASSESSMENT OF PUBLIC HEALTH CENTERS IN MATARAM CITY: A DEA APPROACH (2021-2023) Juliana, Nadya Eka; Muhsyaf, Saipul Arni
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
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.v10i1.629

Abstract

This study examines the efficiency of public health centers (PHCs) in Mataram City between 2021 and 2023 using Data Envelopment Analysis (DEA). An output-oriented Constant Returns to Scale (CRS) model was applied to 11 PHCs—five inpatient and six non-inpatient—to assess how efficiently they utilize inputs such as health workers, support staff, operational budgets, population served, and bed capacity to deliver outputs like outpatient visits, immunization coverage, family planning services, and inpatient admissions. Efficiency scores were calculated using DEAP 2.1 software. The findings reveal that several PHCs, including Cakranegara, Tanjung Karang, Ampenan, and Karang Taliwang, consistently achieved optimal efficiency (score: 1.000), while others, such as Selaparang and Karang Pule, showed room for improvement. These disparities indicate opportunities for targeted operational enhancements and better resource reallocation. The study provides actionable benchmarks for underperforming PHCs, supporting data-driven decisions and the implementation of performance-based budgeting, particularly in the context of public sector accountability and healthcare optimization.
Pendekatan Participatory Rural Appraisal  Dalam Memetakan Potensi Arrenga Pinnata Untuk Pengembangan Program Kerja dan Data Based BUMDES Pusuk Lestari Ramadhani, Rahmi Sri; Atikah, Siti; Muhsyaf, Saipul Arni
Journal of Authentic Research Vol. 4 No. 1 (2025): Juni 2025
Publisher : LITPAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/d3cmqm15

Abstract

Desa Pusuk Lestari memiliki potensi besar dari segi sumberdaya alam dan posisi desa. BUMDes yang ada  belum mampu beroperasional secara optimal. Data potensi Sumber Daya Alam dan potensi ekonomi sumber daya alam belum bertumbuh dan bervariasi. Tujuan penelitian untuk melakukan pemetaan (Mapping) sumber daya alam, identifikasi masalah dan identifikasi solusi yang berbasis pada potensi asset desa.  Penelitian ini menggunakan pendekatan Kualitatif, metode Participatory Rural Appraisal (selanjutnya PRA). Hasil pemetaan menunjukkan wilayah desa terbagi atas pemukiman dan lahan Perkebunan. Desa Pusuk Lestari memiliki potensi hasil hutan bukan kayu, yang umumnya dijual oleh masyarakat di sepanjang jalan desa. Masyarakat mampu mengolah Nira aren menjadi beberapa produk, namun hanya gula batok dan saat ini rutin di produksi untuk di jual di pasar tradisional dan di sekitar desa. Permasalahan yang dihadapi masyarakat  adalah hasil hutan bukan kayu yang di olah masyarakat desa ini belum banyak di kenal oleh masyarakat luas dan belum mampu masuk ke pasar  modern.
Co-Authors Adithya Bayu S Agus Septiawan Akram Animah Animah Apsasi, Melsa Ayudia Sokarina Baiq. Rosiyda Dwi Astuti Bayu Suryantara, Adhitya BS, R. Sapto Hendri Cahyaningtyas, Susi Retna Dwi Budi Santoso Elin Erlina Sasanti Fajri, Oisvira Maylani Hambali, Muhammad Soleh Hamdani Hamdani Husnaini, Wahidatul I Nyoman Nugraha Ardana Putra IDA RAHMAWATI Iman Waskito Iman Waskito Indriani, Annisa Ulfa Isnaini, Zuhrotul Isnawati Isnawati, ⁠Isnawati Juliana, Nadya Eka Lilik Handajani M. Ali Fikri M. Wisnu Pratommi Masaaki Aoki Muhammad Rijalul Hadi Nungki Kartikasari Prasidya, Tusta Citta Ihtisan Tri Ramadhani, Rahmi Sri Ramadhani, Rahmi Sri Riandi, Husfan Sapto Hendri BS Saputraji, Erwin Siti Aisyah Hidayati Siti Atikah Siti Atikah Suryani, Embun Suryantara, Adhitya Bayu Uciawati, Uciawati Wahidatul Husnaini Whella Widhyasari Erpa Yasifa, Nurisnaini Zuhrotul Isnaini