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All Journal Jurnal Reviu Akuntansi dan Keuangan 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 Indonesia Berdaya Jurnal Abdimas Sangkabira ARRUS Journal of Social Sciences and Humanities Nekton Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Jurnal Locus Penelitian dan Pengabdian 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 eJEBA
Animah Animah
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
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PELATIHAN DIGITAL FINANCIAL LITERACY DAN LITERASI KEUANGAN PADA COFFEE SHOP BARRENTS DI KOTA MATARAM Animah, Animah; Sasanti, Elin Erlina; Rakhmawati, Intan; Rahayu, Nila; Pradnyani, I Gusti Agung Arista; Nugraha, Lusi Shinta
Jurnal Abdimas Sangkabira Vol. 5 No. 2 (2025): Jurnal Abdimas Sangkabira, Juni 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/abdimassangkabira.v5i2.1692

Abstract

Pelaksanaan Pelatihan Literasi Keuangan Digital dan Literasi Keuangan untuk pemilik coffee shop bertujuan untuk meningkatkan keterampilan manajemen keuangan dan efisiensi operasional mereka. Inisiatif pengabdian masyarakat ini memberikan pengetahuan penting tentang teknologi keuangan modern, alat digital, dan strategi manajemen keuangan yang efektif. Peserta dibekali dengan keterampilan praktis dalam menggunakan aplikasi akuntansi digital dan sistem pembayaran, yang memfasilitasi pemantauan arus kas yang lebih baik, pengurangan biaya operasional, dan peningkatan profitabilitas. Pelatihan ini juga meningkatkan kesadaran akan pentingnya literasi keuangan di kalangan pengusaha coffee shop, yang banyak di antaranya mungkin sebelumnya mengabaikan aspek penting ini. Hasil positif yang diamati termasuk peningkatan keberlanjutan bisnis dan pengambilan keputusan keuangan yang lebih baik. Pendampingan berkelanjutan, materi pelatihan yang diperbarui, kolaborasi dengan lembaga keuangan, evaluasi rutin, dan penggunaan platform digital direkomendasikan untuk memastikan dampak dan relevansi pelatihan yang berkelanjutan.
Pengaruh Moralitas Individu Dan Perilaku Tidak Etis Terhadap Kecenderungan Kecurangan Dengan Komitmen Organisasi Sebagai Intervening Risviani, Eman; Animah, Animah; Jumaidi, Lalu Takdir
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 4 No. 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v4i2.18027

Abstract

This research was conducted to examine the determinants of financial management fraudulent tendencies with organizational commitment as intervening. testing was carried out on the chairman of the mosque management and the mosque treasurer in the City of Mataram which are listed on the website database simas.kemenag.go.id totaling 274 mosques. The research sample consisted of 68 mosques, which were selected based on 2 criteria on the simas.kemenag.go.id website, namely: 1) mosques with 200 worshipers or more, 2) mosques with 20 or more administrators. Data analysis was performed using the Smart PLS application. The research findings reveal that individual morality has no effect on organizational commitment, unethical behavior has no effect on fraudulent tendencies, Individual morality has no influence on the fraud tendency and organizational commitment is not an intervening variable between individual morality and the fraudulent tendencies. While unethical behavior has an influence on organizational commitment, organizational commitment and individual morality have an influence on the fraud tendency, unethical behavior has an influence on the fraud tendency and organizational commitment is an intervening variable between unethical behavior and a fraud tendency.  
Pengaruh Tingkat Pendidikan dan Pengalaman Tenaga Medis Terhadap Efisiensi Biaya Pada Rumah Sakit Umum Provinsi NTB Anggini, Shafrila; Animah, Animah
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 5 (2025): JURNAL LOCUS: Penelitian & Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i5.4108

Abstract

Tren kenaikan biaya kesehatan di Indonesia menjadi tantangan serius bagi rumah sakit dalam menjaga kualitas layanan di tengah keterbatasan anggaran. Rumah sakit sebagai institusi padat karya memerlukan efisiensi biaya dalam operasionalnya, termasuk dalam pengelolaan tenaga medis yang memiliki peran strategis dalam efisiensi penggunaan sumber daya. Penelitian ini bertujuan untuk menganalisis pengaruh tingkat pendidikan dan pengalaman tenaga medis terhadap efisiensi biaya di Rumah Sakit Umum Provinsi NTB. Metode yang digunakan adalah penelitian kausal dengan pendekatan kuantitatif, untuk menguji hubungan sebab-akibat antara dua variabel independen, yaitu tingkat pendidikan dan pengalaman tenaga medis, terhadap variabel dependen yaitu efisiensi biaya rumah sakit. Data dikumpulkan melalui kuesioner yang disebarkan kepada tenaga medis dengan stratifikasi berdasarkan tingkat pendidikan dan pengalaman, serta dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa baik tingkat pendidikan maupun pengalaman tenaga medis berpengaruh positif dan signifikan terhadap efisiensi biaya rumah sakit. Tenaga medis yang memiliki pendidikan tinggi dan pengalaman yang memadai cenderung lebih efisien dalam penggunaan peralatan medis, pengelolaan waktu, serta pengambilan keputusan klinis. Implikasi dari penelitian ini mendorong rumah sakit untuk memperkuat strategi pengembangan sumber daya manusia melalui pelatihan berkelanjutan dan peningkatan kualifikasi tenaga medis, guna menciptakan sistem layanan kesehatan yang efisien, berkualitas, dan berkelanjutan.
Pengaruh Literasi Keuangan Dan Strategi Penetapan Harga Terhadap Kinerja Keuangan Pada Umkm Di Lombok Tengah Azhari, Ferawati; Animah, Animah
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.v9i2.30367

Abstract

This study aims to analyze the effect of financial literacy and pricing strategy on the financial performance of MSMEs in Central Lombok, specifically in the beauty salon sector. This research uses a quantitative approach with a survey method on 64 MSMEs in the salon sector in Central Lombok. The data were analyzed using the Partial Least Squares (PLS) method with the help of SmartPLS 4 software to test the relationships between the variables studied. The results show that financial literacy and pricing strategy have a positive and significant impact on the financial performance of MSMEs. The better the financial understanding and the more effective the pricing strategy applied, the better the financial performance of MSMEs. These findings emphasize that improving financial literacy and implementing the right pricing strategy are crucial factors in enhancing competitiveness and sustainability of MSMEs. Therefore, understanding financial recordkeeping, budgeting, and setting the right prices is vital for business efficiency and sustainability.
Pengaruh Literasi Keuangan dan Belanja Online Terhadap Pengelolaan Keuangan Fadhilah, Faiz; Animah, Animah
Guna Sewaka Vol 4 No 2 (2025)
Publisher : IAHN Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/jgs.v4i2.2923

Abstract

This study aims to analyze the influence of financial literacy and online shopping on financial management in household finances. The study used a quantitative approach with a sample of 101 respondents who actively shop online. The sampling technique used was purposive sampling with sample criteria in the form of individuals who are married and active in shopping online. This study contributes by providing guidance for households to improve financial literacy as a basis for managing income and expenses, including in utilizing online shopping platforms wisely. The results of testing and data analysis show that knowledge about finance and online shopping significantly affects financial management in household finances. Suggestions for further researchers are to expand the research sample to various regions with different socio-economic characteristics to obtain a more comprehensive picture. tudies are recommended to take a longitudinal approach to identify long-term trends regarding the influence of financial literacy and online shopping on household financial management
Pengaruh Profitabilitas, Kebijakan Dividen, Ukuran Perusahaan dan Likuiditas Terhadap Nilai Perusahaan Pada Sektor Pertambangan Maharani, Nabila Putri; animah, animah; Sukma, Paradisa
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.13243

Abstract

This study aims to analyze the influence of profitability, dividend policy, firm size, and liquidity on firm value in mining companies listed on the Indonesia Stock Exchange (IDX). This research employs a quantitative approach with panel data regression. The sample consists of mining companies listed on the IDX from the 2019–2023 period, selected using a purposive sampling method. Firm value is proxied by Price to Book Value (PBV), profitability by Return on Assets (ROA), dividend policy by Dividend Payout Ratio (DPR), firm size by Ln Total Assets, and liquidity by the Current Ratio (CR). Data analysis was conducted using EViews with classical assumption tests, the F-test, and the t-test. The results indicate that profitability and dividend policy have a significant positive influence on firm value. Meanwhile, firm size also has a positive influence but it is not significant. Conversely, liquidity has a negative and insignificant influence on firm value. This study is limited to mining companies listed on the IDX during the 2019–2023 period; therefore, the results may not be generalizable to other sectors. Future research could extend the observation period, make comparisons across industries, or add other variables not covered in this research model.
Lamun Oceana serrulata Di Perairan Provinsi Kepulauan Bangka Belitung Adi, Wahyu; Muftiadi, Muhammad Rizza; Pamungkas, Aditya; Henri, Henri; Robika, Robika; Supratman, Okto; Maharani, Maharani; Animah, Animah; Angelia, Fera; Haptari, Rapita; Emillia, Emillia
Journal of Tropical Marine Science Vol 7 No 2 (2024): Journal of Tropical Marine Science
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/jour.trop.mar.sci.v7i2.4974

Abstract

Taxonomically, according to the World Register of Marine Species (WORMS), in 2021 the naming of the species Cymodocea serrulata will change to Oceana serrulata (R. Brown) Byng & Christenh. Many studies have been carried out in the Province of the Bangka Belitung Islands, but this type of distribution map has not been presented in detail. Observation of seagrass in the field allows the identification of seagrasses with other types of seagrass. This study aimed to identify morphology, species distribution, and other types of seagrass often associated with seagrass species Oceana serrulata in the Province of the Bangka Belitung Islands. The methods in this study include data collection, identification, and map making. Morphological identification of seagrass species refers to several identification sources. The distribution map of Oceana serrulata is presented from the seagrass data collection that has been carried out. This research uses data from different times, the first was obtained from 2011 and 2022 as primary data. The results of the study explain the identification carried out on the Oceana serrulata has the same characteristics as identification literature. Similarities seen from the identification of leaf morphology which ribbon curved like, parallel leaf veins and triangular shaped sheaths. Other seagrass species that are most often associated with Oceana serrulata are Halodule uninervis and Enhalus acoroides. The map of the distribution of seagrass species Oceana serrulata is found on the islands of Bangka, Belitung, Anak Air, Lepar, Ketawai, Semujur, Kalimambang, Kelayang, Kepayang, Ruk, and Sebongkok islands.
Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Dengan Reputasi Sebagai Intervening Abdussalam, M Ilham; Animah, Animah
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.10138

Abstract

CSR performance will be better if the company has a good reputation, which basically has a positive relationship with the company's financial performance. The aim of this research is to determine the effect of CSR on financial performance and the company's reputation as an intervening agent. The method used is quantitative. Total observation in this study were 88. Datas were obtained from annual reports and were analyzed with IBM SPSS Statistics 26. The results of this research are (1) CSR disclosure has an influence on the company's financial performance. (2) CSR disclosure has no influence on the company's reputation. (3) Company reputation has a positive effect on financial performance
Reef fish community structure in the waters of small islands Central Bangka Regency Adibrata, Sudirman; Adi, Wahyu; Angelia, Fera; Komarullah, Umam; Dedi, Dedi; Akbar, Arham Hafidh; Maulana, Eka; Sapriyadi, Sapriyadi; Sofyan, Sofyan; Aldia, Dia; Animah, Animah; Ayu, Citra; Gunawan, Robi; Mahatir, Muhammad; Sandri, Sandri; Evitulistiono, Rizki; Febrianto, Febrianto; Efendi, Muhammad Ichsan; Susanto, Agung; Alqodri, Muhammad Faris; Adriyansyah, Nico; Hafizah, Adisti; Ferizal, Jemi
Nekton Vol 4 No 1 (2024): March
Publisher : Politeknik Negeri Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47767/nekton.v4i1.724

Abstract

This study aimed to analyze the community structure of reef fish in the small island waters of Central Bangka. The research was conducted in March 2022 in the waters of Bebuar Island, Ketugar Island, Ketawai Island, and Gusung Asam Central Bangka Regency, Bangka Belitung Islands Province. The coral reef survey method uses purposive sampling and the coral reef fish visual census with data analysis of abundance, diversity index, uniformity, and dominance. In-site water quality measurements included six parameters: temperature, salinity, current, brightness, depth, and pH. The results showed that coral reef cover from 44.60 - 87.00% with the medium to very good category. The abundance of reef fish from 1 to 3 individuals/m2 was dominated by 18 species of the Pomacentridae family. The reef fish diversity index ranged from 2.47 to 2.90, including the medium category. The uniformity index value ranged from 0.79 - 0.94, including the high category, indicating that the species found were evenly distributed across all stations. The dominance index value ranges from 0.07 to 0.15, including low, where no species dominates significantly and the fish are evenly distributed. Temperature, brightness, pH, and salinity are factors that support the growth of coral and reef fish. A water current speed of 0.05 – 0.20 m/s is quite helpful in cleaning coral reefs from mud and can supply oxygen. Water conditions were categorized as good and fulfilled the seawater quality standards.
TANGGUNG JAWAB SOSIAL (CSR), IMBAL HASIL ATAS EKUITAS (ROE), DAN REPUTASI PERUSAHAAN: (CORPORATE SOCIAL RESPONSIBILITY, RETURN ON EQUITY, AND CORPORATE REPUTATION) Ramdani, Hendi; Animah, Animah
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 11 No. 2 (2024): e-JEBA Volume 11 Number 2 Year 2024
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v11i2.49253

Abstract

This research aims to evaluate the influence of CSR and ROE on the reputation of manufacturing companies listed on the IDX. This research uses a quantitative approach with a sampling of 25 manufacturing companies listed on the IDX during the 2018-2022 period. The sampling technique used is purposive sampling, where reputable companies are taken as samples. CSR, ROE and corporate reputation data were collected from annual reports and official IDX publications. Linear regression analysis is used to test the relationship between these variables. The research results show that both CSR and ROE have a significant influence on the reputation of manufacturing companies listed on the IDX. The regression coefficients for CSR and ROE show that every one unit increase in CSR and ROE causes a significant increase in corporate reputation. These findings have important implications for business and management practitioners at BEI. Improving CSR practices and financial performance can help companies strengthen their reputation in the eyes of Stakeholders. A better understanding of the relationship between CSR, ROE, and corporate reputation can also help companies design more effective business strategies.
Co-Authors Abdurrahman, Rio Abdussalam, M Ilham Adhitya Bayu Suryantara Adibrata, Sudirman Aditya Bayu Suryantara Adrianda Anwar Adriyansyah, Nico Agusdin Ahyar, Muhammad Akbar, Arham Hafidh Akram, Akram Alamsyah M. Thahir Aldia, Dia Alqodri, Muhammad Faris Amita, Amita Andika Noviawan, Lalu Angelia, Fera Anggini, Shafrila Anggraini, Nadilla Anuggrah, Anggun Anwar, Adrianda Aptasari, Fety Widianti ardani, cening Ari Sita Nastiti Arik Susbiyani Astuti , Widia Aulia Aulia Ayu Puspitasari, Ayu Azhari, Ferawati Baiq Umayatul, Baiq Umayatul Fasihah Baiq, Krisnina Maharani Putri Bambang Bambang Bambang Bambang Cinthya, Luh Nyoman Citra Ayu, Citra D Tialurra Della Nabilla D. Tialurra Della Nabila Dedi Dedi Devie Octariani Devie Octariani Devy Ervina Indriastuti Efendi, Muhammad Ichsan 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 Evitulistiono, Rizki Fadhilah, Faiz Febrianto Febrianto, Febrianto Ferizal, Jemi Fidianatun Fidianatun Fikri, M Ali Fitria Wahida Gina Dwi Septariani Azhar Gunawan, Robi Haeniah Haeniah Hafizah, Adisti Haptari, Rapita Harmaen, Ade 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 Iwan Kusuma Negara Jayawarsa, A.A. Ketut Jesiska, Adella Johanul Arifin Jumaidi, L. Takdir Jumaidi, Lalu Takdir Jumaidi, Lalu Takdir Khaerul Umam, Khaerul Khaerul Watoni Komarullah, Umam 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 Maharani, Nabila Putri Maulana, Eka Muftiadi, Muhammad Rizza MUHAMMAD MAHATIR Muhdin Muhdin, Muhdin 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 Paradisa Sukma Prabu Wahyuaji Qamara Santoso Pratiwi, Anggelia Nurtasbita Prayitno Basuki, Prayitno Purba, Kartika Silvia Purnamasari, Ariska Putra, I Gede Arse Dana Putri Dinda Gunawan Putri, Audiska Marshanda Retno Putu Ayu Puji Laksmi Dewi Raehanun, Raehanun Rahayu, Nila Rakhmawati, Intan Ramdani, Hendi Rani, Indah Septia Ria Mawaddah Rini Ridhawati Risviani, Eman Robika, Robika Robith Hudaya Rr. Sri Pancawati Martiningsih Saipul Arni Muhsyaf Sandri, Sandri Sapriyadi, Wandi Siti Fathana Sofyan Sofyan Suhaedi, Wirawan suparlan Suryantara, Adhitya Bayu Suryantara, Adhitya Bayu Susanto, Agung Susbiyani, Arik Syah Rasad, Syah Thahir, Alamsyah M. Titiek Herwanti TITIEK HERWANTI, TITIEK Wahyu Adi Wahyu Adi Wawan Hamdani Widia Astuti Widia Astuti Wirawan Wirawan Suhaedi Yusli Mariadi YUSLI MARIADI Yusli Mariadi Yusnirmala Dewi, Resty