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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 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 E-JURNAL AKUNTANSI eJEBA
Animah Animah
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
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Sistem Informasi Keuangan Dalam Meningkatkan Akuntabilitas Desa Putri Dinda Gunawan; Animah Animah; Isnawati Isnawati
E-Jurnal Akuntansi Vol 32 No 7 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i07.p16

Abstract

The purpose of this research is to find out how the implementation of financial information system in increasing accountability in Batuyang village. This research is a descriptive type of research. The informants involved were the Head of Batuyang Village, Treasurer of Batuyang Village, Secretary of Batuyang Village, Head of Pringgabaya Sub-district, Head of BPD Batuyang Village, with a total of five informants. Data was collected by using interview, documentation and observation techniques. The results of this study are related to the implementation of a financial information system in increasing accountability in Batuyang Village which has been effective and helps in increasing the accountability of the Batuyang village government both vertically and horizontally. This can be seen from the five indicators that have been fulfilled by the Batuyang village government, namely the suitability of the information requested in the template/program, the suitability of the type of report, the accuracy and certainty of reporting time, the conformity of the requirements and reporting procedures, and feedback. The implications of this research can be taken into consideration for decision making by the Batuyang Village government in the application of the village financial information system. Keywords: Financial Information System; Accountability; Village Government; Effectiveness Measurement Parameters.
Determinan Penggunaan Informasi Akuntansi Pendidikan Anak Usia Dini Animah Animah; Adhitya Bayu Suryantara; Widia Astuti
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i12.p14

Abstract

This study aims to examine the determinants of the use of PAUD accounting information in the city of Mataram. This test was conducted on 124 PAUD respondents in the city of Mataram. The survey was conducted to determine the correlation between the research variables. Quantitative-based research with primary data sources and variant-based SEM (SEM PLS) methods with the Smart PLS 3.0 application software as a data processing technique. The results of the study show that accounting knowledge and experience with accounting information have an effect on the use of accounting information. On the other hand, company size, accounting education, and owned software and hardware do not affect the application of accounting information. Keywords: Firm Size; Accounting Training; Accounting Knowledge; Experience; Conditions that Fasilitated the Users.
Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan di Bursa Efek Indonesia Ni Made Deviarini Putri; Animah Animah; Widia Astuti
E-Jurnal Akuntansi Vol 32 No 4 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i04.p11

Abstract

Disclosure of social responsibility is a form of delivery from the company to stakeholders for the commitment made by the company to maintain and maintain the components affected by the operational activity process based on the Triple Bottom Line concept. The research has the aim of knowing the effect of profitability and company size on the disclosure of social responsibility. The proxy used in this study is the level of profitability which is proxied through the ROA ratio and company size which is calculated using the natural logarithm of total assets. The method for determining the sample uses purposive sampling, with a total sample of 62 manufacturing companies. Analysis using multiple linear regression. The results showed that profitability and firm size had a positive effect on the disclosure of social responsibility. Keywords: Corporate Social Responsibility Disclosure; Profitability; ROA; Firm Size.
PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (2019-2022) Baiq Umayatul, Baiq Umayatul Fasihah; Animah, Animah
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 8 No. 1 (2025): Jurnal Akuntansi dan Keuangan Syariah - ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v8i1.373

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh struktur modal dan ukuran perusahaan terhdap kinerja keuangan perusahaan manufaktur yang terdaftar di BEI periode 2019-2022. Populasi dalam penelitian ini adalah seluruh laporan keuangan perusahaan manufaktur yang terdaftar di BEI pada tahun 2019-2022 berjumlah 272. Tehnik pengambilan sampel yang digunakan pada penelitian ini yaitu metode purposif sampling. Data sampel yang digunakan pada penelitian ini berasal 168 perusahaan mulai dari tahun 2019-2022 Metode analisis data dengan menggunakan metode analisis regresi linier berganda. Hasil dari penelitian ini dapat disimpulkan struktur modal tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan, karena hasil uji persial (Uji t) diperoleh nilai t sebesar -0,268 untuk nila t tabel nya sebesar 1,964. Dari hal ini dilihat bahwa nilai t hitung < t tabel. Sedangkan untuk nilai signifikan diperoleh sebesar 0.789 yang dimana nilai ini lebih besar dari nilai 0,05. ukuran perusahaan berpengaruh signifikan dan positif terhadap kinerja keuangan perusahaan hasil uji persial (Uji t) yang dilkukan dalam penelitian ini, diperoleh dari t hitung adalah 3.216 dan nilai t tabel sebesar 1,964. Maka t hitung > dari t tabel. Untuk nila signifikan diperoleh sebesar 0.001 dimana nilai ini lebih kecil dari 0,05.
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.
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