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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Telaah dan Riset Akuntansi Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Kebijakan dan Administrasi Publik Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan GANEC SWARA Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ilmiah Tata Sejuta STIA Mataram ACCOUNTHIK : Journal of Accounting and Finance Valid Jurnal Ilmiah JIAI (Jurnal Ilmiah Akuntansi Indonesia) Journal of Tropical Marine Science Akbis: Media Riset Akuntansi dan Bisnis Jurnal Pengabdian Masyarakat Bumi Raflesia Al-Mal:Jurnal Akuntansi dan Keuangan Islam Jurnal Abdimas Sangkabira ARRUS Journal of Social Sciences and Humanities Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Jurnal Locus Penelitian dan Pengabdian Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Ilmu Sosial dan Humaniora Jurnal Pengabdian Pada Masyarakat Guna Sewaka Buletin SWIMP National Multidisciplinary Sciences JKAP (Jurnal Kebijakan dan Administrasi Publik) Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi E-Amal: Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI
Animah Animah
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Sasanti, Elin Erlina; Animah, Animah; Fikri, M Ali
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 9 No 1 (2023): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v9i1.489

Abstract

This study aims to examine the effect of Corporate Social Responsibility on company value with corporate governance as a moderation Variable. The grand theory used in this study is legitimacy theory, stakeholders, and agency theory. This type of research is descriptive quantitative. The data source obtained is sourced from secondary data obtained from www.idx.co.id. The research population is manufacturing companies going public in 2018-2020. Purposive sampling technique with a total sample of 54. The analysis tools used are moderate regression analysis. The results showed that CSR, company values, Corporate Governance have no effect on company value. Meanwhile, the study found that corporate governance does not strengthen or weaken the relationship between CSR and company values. The implication of this study is that during a pandemic it is rather difficult to predict from the financial side, this is due to the high uncertainty factor, even though the company already managed very well.
Coporate Social Responsibility (CSR) dan Struktur Kepemilikan (Kepemilikan Institusional, Kepemilikan Manajerial, Kepemilikan Asing) Terhadap Nilai Perusahaan Sasanti, Elin Erlina; Animah, Animah; Fikri, M Ali
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 10 No 1 (2024): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v10i1.629

Abstract

This research aims to examine the influence of Corporate Social Responsibility (CSR) and ownership structure (institutional ownership, managerial ownership, foreign ownership) on company value in basic industrial and chemical manufacturing companies listed on the Indonesian Stock Exchange for the 2019-2021 period. The Grand Theory used in this research is legitimacy theory and stakeholder theory. The type of research used in this research is quantitative research. The data source obtained for this research is a secondary data source obtained from www.idx.co.id. The research population is basic industrial and chemical companies that went public in 2019-2021. The sampling technique was purposive sampling with the criteria: basic industrial and chemical companies that went public, companies that had no losses and were listed from 2019-2021 with a sample size of 63. The test tool used was multiple regression using the SPSS test tool. The research results show that Corporate Social Responsibility (CSR) has a negative effect on company value. Meanwhile, institutional ownership, managerial ownership and foreign ownership have no effect on company value. This explains that the implementation of CSR is only to fulfill the social contract of the company and society because if the greater the funds spent on this activity, the company's profitability will decrease so that the value of the company also decreases. Meanwhile, the ownership structure cannot intervene to increase company value during the pandemic because external factors have a stronger influence.
Pembuatan Database Murid TK Aisyiyah Busthanul Athfal 5 Mataram erlina sasanti, elin; animah, animah; suhaedi, wirawan; Astuti , Widia; ridhawati, rini
Al-Madani: Jurnal Pengabdian Pada MAsyarakat Vol 3 No 1 (2024): JUNI: Al-Madani (Jurnal Pengabdian Pada Masyarakat)
Publisher : Institut Agama Islam Hamzanwadi NW Pancor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37216/al-madani.v3i1.1433

Abstract

Abstract  Administration is very important for the world of education with the aim that the management and regulation of school data can be structured systematically so that it is easily accessible to interested parties. Aisyiyah Busthanul Athfal 5, Mataram, has not yet implemented database management using computer. Based on these problems, Excel-based school management application training to help the school solve existing problems. Implementation of training creating a school database using Excel will be held in 2 sessions with a target number of participants of 15 people. Participants in this training consist of operators or school administration staff and school teachers. The results of this activity include several components, namely the participants' ability to master the material, the material targets that have been planned, success in the target number of training participants, and achievement of the training objectives. The achievement of the objectives of introducing Computer Based Reports is good
PENGARUH SISTEM INFORMASI AKUNTANSI MANAJEMEN DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL Animah, Animah
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 5 Nomor 2 Tahun 2021
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v5i2.3998

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sistem informasi akuntansi manajemen, dan ketidakpastian lingkungan terhadap kinerja manajerial. Pengujian dilakukan pada 40 (empat puluh) manajer koperasi syariah di Pulau Lombok yang terdiri dari 5 Kabupaten atau kota, yaitu Kota Mataram, Kabupaten Lombok Barat, Kabupaten Lombok Tengah, Kabupaten Lombok Timur, dan kabupaten Lombok Utara. Jenis penelitian ini adalah penelitian asosiatif yang bertujuan untuk mengetahui hubungan antara dua variabel atau lebih. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif dengan menggunakan data primer. Teknik pengolahan data dalam penelitian ini dilakukan dengan menggunakan metode SEM berbasis varian (SEM PLS) dengan menggunakan aplikasi software SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa ketidakpastian lingkungan berpengaruh signifikan terhadap kinerja manajerial, sedangkan sistem informasi akuntansi manajemen tidak berpengaruh terhadap kinerja manajerial. Hasil dari temuan penelitian ini mempunyai implikasi bagi koperasi syariah, baik manajer koperasi syariah, pengawas maupun anggota koperasi syariah secara umum khususnya di Pulau Lombok dalam mengambil keputusan dalam merumuskan kebijakan terkait penerapan sistem informasi akuntansi manajemen, dan mampu mengantisipasi ketidakpastian lingkungan serta dapat membuat keputusan-keputusan yang tepat untuk meningkatkan kinerja manajerial.
Pengaruh Pengendalian Persediaan Terhadap Kinerja Departemen Penjualan Pada Depo Jaya Bangunan Putri, Audiska Marshanda Retno; Animah, Animah; Astuti, Widia
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 2 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i2.8225

Abstract

This study was conducted to examine the effect of inventory control on sales department performance. The research was conducted at the building's Jaya depot. There are 64 research samples selected through purposive sampling technique. Data analysis procedures used to test the validity, reliability test and hypothesis testing. The data analysis tool used in this study is Partial Least Square (PLS) version 3.0. The results showed that inventory control had a significant and positive effect on sales department performance. Inventory controls are used to prevent theft, fraud, and damage. Efforts to monitor and find out the goals of a company have been achieved, namely through controlling merchandise inventory. The efficiency of the internal control system can be further improved by recording and supervising all activities within the company and ensuring that this efficiency can improve company performance. Warehouse management systems can reduce errors in picking goods, assist in stock control, increase work productivity, and improve warehouse security
PEMBUATAN BASIS DATA BERBASIS EXCEL DAN PEMANFAATANNYA DALAM PEMETAAN POTENSI SUMBER DAYA MANUSIA Animah, Animah; Akram, Akram; Martiningsih, Rr. Sri Pancawati
Jurnal Abdimas Sangkabira Vol. 4 No. 1 (2023): Jurnal Abdimas Sangkabira, Desember 2023
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/abdimassangkabira.v4i1.844

Abstract

Currently, all activities are related to digitalization. On the one hand, changes from manual to digitalization have a positive impact if accompanied by an increase in human resource competence. On the other hand, if there is no increase in human resources related to digitalization, it will bring setbacks. Villages are the spearhead of a country. If village officials and the government in the village do not understand digitalization, then it is certain that the country will experience a seatback. A database is an output that results from digitalization. The most crucial thing in a database at the village level is regarding population, whether the database can provide the total number, productive age, education, variety of businesses. If the simplest and most important database is available, the service will be faster, and decision-making will improve.
KEMAMPUAN USAHA DAN PEMANFAATAN TEKNOLOGI INFORMASI UNTUK MENCAPAI KEBERHASILAN USAHA AYAM GEPREK DI KOTA MATARAM Animah, Animah; Astuti, Widia; Nabila, Dende Tialurra Della
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22402

Abstract

This research aims to empirically test the influence of business capabilities and the use of information technology to achieve success in the Geprek Chicken business in Mataram City. The population in this study is 141 culinary MSMEs that have registered with the go food service and use chicken meat as their processed product. The sample used was 72 MSMEs which were determined based on the sampling technique, namely purposive sampling. The analysis technique used in this research is the SEM-PLS (Structural Equation Modeling-Partial Least Square) analysis technique. The results of this research show that business capabilities and information technology influence business success. The implications for MSMEs are that by using information technology and balancing it with the ability to manage the business, it will increase business success. Future researchers can add the variables of continuous improvement and financial literacy.
Construction Service Company Value Chain Model at PT Bangunan Unik Lombok Abdurrahman, Rio; Animah, Animah; Mariadi, Yusli
ARRUS Journal of Social Sciences and Humanities Vol. 3 No. 3 (2023)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/soshum1824

Abstract

This study aims to identify, explain, and identify the appropriate value chain model for construction service companies. This research is conducted in PT. Bangunan Unik Lombok (BUL) that located in Sengkol Village, Grupuk Hamlet, Pujut District, Central Lombok Regency, West Nusa Tenggara Province. The type of research used is case study research, with descriptive data analysis methods and a quantitative approach. Based on the analysis that has been done at PT. BUL, as a whole PT. BUL had a fairly good value chain activity at the start of its operation. PT. BUL still needs to improve the performance of value chain activities to strengthen competition in the market and become a superior contractor, such as promoting and collaborating with government and private institutions, owning basic construction tools, project management and improving internal and external business. This research suggests that companies should make more use of and maintain every factor or activity that influences the success of a construction company. Maintain good relations with existing clients and try to build relationships and collaboration with prospective clients and government or private institutions. Implement and adhere to existing activity procedures. Paying attention to efficiency and effectiveness in producing construction products.
PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL PERSEDIAAN PADA MAHADESA GNE, MATARAM ardani, cening; Animah, Animah; Jumaidi, L. Takdir
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.250

Abstract

This study aims to test whether the information system has a significanteffect on the effectiveness of internal inventory control at Mahadesa GNE, Mataram. Based on the theory found, this research supports Theory of Reasoned Action (TRA) which explains that people will consider the norms of their attitudes and realize that accounting information systems will generate benefits for their users. This research was conducted using quantitative datain 2023. The population in this study were BUMDES partner staff/officers whocollaborated with PT Mahadesa GNE and all Mahadesa employees, with the sample criteria being officers responsible for the system run by Mahadesa GNE. The collected data was processed using SPSS software version 2.6. The results of this study indicate that the accounting information system has a very significant effect on the effectiveness of inventory internal control in Mahadesa GNE.
Testing Mediation Disclosure Of GHG On The Relationship Between Corporate Governance And Firms’ Value Susbiyani, Arik; Animah, Animah
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.34412

Abstract

Purpose: The aim of this research is to examine the mediating effect of disclosure of GHG on the relationship between corporate governance represented by independent commissioners, board of directors, and management ownership on firm value Methodology/approach: The research uses panel data from the annual reports of manufacturing companies listed on the IDX from 2020 to 2022 totaling 114 data. Findings: This result shows that Corporate governance contributes positively to disclosure of GHG and firm’s value. Disclosure of GHG can improve a firm's value when the role of independent commissioners and managerial ownership mechanisms are effective in controlling the management. However, the board of directors does not contribute to firm’s value. Practical implications: These findings can motivate companies to optimize the environment by utilizing environmentally friendly technology that has added value, namely by the actions of reusing, reducing and restoring. Managers who care about green investment will be more open in disclosing GHG so that they get a good response from stakeholders Originality/value: There are still limited research references regarding corporate governance on company value mediated by disclosure of GHG. This research develops previous research by exploring modified GHG disclosure in a mediation model.
Co-Authors Abdurrahman, Rio Adhitya Bayu Suryantara Aditya Bayu Suryantara Adrianda Anwar Agusdin Akram, Akram Alamsyah M. Thahir Amita, Amita Andika Noviawan, Lalu Angelia, Fera Anggini, Shafrila Anuggrah, Anggun Aptasari, Fety Widianti ardani, cening Ari Sita Nastiti Arik Susbiyani Astuti , Widia Ayu Puspitasari Azhari, Ferawati Baiq Umayatul, Baiq Umayatul Fasihah Baiq, Krisnina Maharani Putri Bambang Bambang Bambang Bambang Cinthya, Luh Nyoman D Tialurra Della Nabilla D. Tialurra Della Nabila Devie Octariani Devie Octariani Devy Ervina Indriastuti Elfah Harsu Junita Elin Elin Erlina Sasanti Elin Erlina Sasanti Ely Windarti Hastuti, Ely Windarti Emillia, Emillia Endar Pituringsih Epa Pradila Erlin Erlina Sasanti erlina sasanti, elin ERNA WIDIASTUTY Fadhilah, Faiz Fidianatun Fidianatun Fikri, M Ali Fitria Wahida Gina Dwi Septariani Azhar Haeniah Haeniah Haptari, Rapita Henri Henri, Henri Hermanto Hermanto I Gede Kusmayana Surya Aditya I Gusti Agung Arista Pradnyani, I Gusti Agung Arista I Nyoman Nugraha Ardana Putra I Wayan Januartha Ida Najati Ida Najati Isnawati Isnawati Isnawati, Isnawati Jayawarsa, A.A. Ketut Johanul Arifin Jumaidi, L. Takdir Jumaidi, Lalu Takdir Jumaidi, Lalu Takdir Khaerul Umam, Khaerul Khaerul Watoni Lalu Muhamad Yafi Satria Wardana Lalu Takdir Jumaidi Lalu Takdir Jumaidi Larasanty Larasanty Larasanty, Larasanty Lia Susanti Luh Nyoman Cinthya Lukman Effendy Lukman Effendy, Lukman Made Suarni Maharani Maharani, Maharani Muftiadi, Muhammad Rizza Mujahidi, Khairul Nabila, D. Tialurra Della Nabila, D.Tialurra Della Nabila, Dende Tialurra Della Ni Made Deviarini Putri Nina Karina Nina Karina Karim Nugraha, Lusi Shinta Nungki Karatikasari Nungki Kartikasari Nurabiah Octariani, Devie OKTAVINI, RAHAYU WANDA Okto Supratman Osi Kusumawati Osi Kusumawati Kusumawati Pamungkas, Aditya Prabu Wahyuaji Qamara Santoso Prayitno Basuki, Prayitno Purba, Kartika Silvia Putra, I Gede Arse Dana Putri Dinda Gunawan Putri, Audiska Marshanda Retno Putu Ayu Puji Laksmi Dewi Raehanun Raehanun Rahayu, Nila Rakhmawati, Intan Ria Mawaddah Rini Ridhawati Risviani, Eman Robika, Robika Robith Hudaya Rr. Sri Pancawati Martiningsih Saipul Arni Muhsyaf Siti Fathana Suhaedi, Wirawan suparlan Suryantara, Adhitya Bayu Suryantara, Adhitya Bayu Susbiyani, Arik Syah Rasad, Syah Thahir, Alamsyah M. Titiek Herwanti TITIEK HERWANTI, TITIEK Vini Arsih Wahyu Adi Wawan Hamdani Widia Astuti Widia Astuti Wirawan Wirawan Suhaedi Yusli Mariadi YUSLI MARIADI Yusli Mariadi Yusnirmala Dewi, Resty