Articles
<![CDATA[Uji Daya Hambat Ekstrak Daun Jamblang (Syzygium Cumini (L.) Skeels) Terhadap Pertumbuhan Bakteri Streptococcus Pyogenes dan Proteus Mirabilis ]]>
<![CDATA[Venny Patricia]]>;
<![CDATA[Wawan Sofwan Zaini]]>;
<![CDATA[Ahmad Yani]]>;
<![CDATA[Siti Atikah]]>
<![CDATA[ Jaringan Laboratorium Medis Vol 3, No 1 (2021): May 2021 ]]>
Publisher : <![CDATA[Poltekkes Kemenkes Semarang ]]>
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DOI: 10.31983/jlm.v3i1.7932
<![CDATA[Infectious diseases are a problem for public health and can increase patient morbidity and mortality. Bacteria that cause infectious diseases include Streptococcus pyogenes and Proteus mirabilis. Inappropriate use of antibiotics can cause resistance problems and the effects of undesirable drugs. Jamblang (Syzygium cumini) leaf extract can be used as a natural antibacterial drug. There is a study showing the content of active compounds in the leaves of Jamblang are Flavonoids, tannins, alkaloids, and saponins are components of chemical compounds that are suspected as antibacterial. This study aims to determine the antibacterial activity of Jamblang leaf extract against Streptococcus pyogenes and Proteus mirabilis bacteria. The method used is the Minimum Inhibitory Concentration method using well diffusion. The study used Jamblang leaf extract with various concentrations of 10%, 20%, 30%, and 40%, the test bacteria used were Streptococcus pyogenes and Proteus mirabilis, using positive control of chloramphenicol, and negative control of 10% DMSO. The results showed that Jamblang leaf extract can inhibit the growth of Streptococcus pyogenes and Proteus mirabilis bacteria in all concentrations. In the Kruskall Wallis Non-Parametric statistical test the two bacteria obtained P 0.05.In Streptococcus pyogenes bacteria the value of P = 0.031, and Proteus mirabilis bacteria the value of P = 0.015. These results indicate a real difference in this study.]]>
<![CDATA[Analisis Pengaruh Persepsi Mahasiswa Akuntansi Terhadap Minat Menjadi Akuntan Publik di Nusa Tenggara Barat ]]>
<![CDATA[Rohma Eka Putri]]>;
<![CDATA[Siti Atikah]]>;
<![CDATA[Indria Puspitasari Lenap]]>
<![CDATA[ Valid: Jurnal Ilmiah Vol 19 No 2 (2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMM ]]>
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DOI: 10.53512/valid.v19i2.226
<![CDATA[Penelitian ini bertujuan untuk menguji persepsi mahasiswa akuntansi di Nusa Tenggara Barat terhadap minat menjadi akuntan publik. Variabel yang digunakan dalam penelitian ini pertimbangan pasar kerja, self efficacy, dan norma subjektif. Sampel dalam penelitian ini ditentukan dengan menggunakan teknik purposive sampling dan penentuan jumlah sampel menggunakan teknik slovin sehingga diperoleh jumlah sampel sebanyak 223 responden. Pengumpulan data dilakukan dengan metode kuesioner dan menggunakan SPSS versi 25 dalam melakukan analisis data statistik. Hasil dari penelitian ini menunjukkan bahwa variabel pertimbangan pasar kerja dan self efficacy tidak berpengaruh signifikan terhadap minat menjadi akuntan publik, sedangkan variabel norma subjektif berpengaruh signifikan terhadap minat menjadi akuntan publik.]]>
<![CDATA[Pemberdayaan Masyakarat Melalui Hilirisasi Air ]]>
<![CDATA[M. Ali Fikri]]>;
<![CDATA[Sapto Hendri BS]]>;
<![CDATA[Siti Atikah]]>;
<![CDATA[Elin Erlina Sasanti]]>
<![CDATA[ Jurnal Pengabdian Magister Pendidikan IPA Vol 6 No 2 (2023): April-Juni ]]>
Publisher : <![CDATA[Universitas Mataram ]]>
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DOI: 10.29303/jpmpi.v6i2.4165
<![CDATA[Salah satu daerah yang terkena dampak kekeringan ini adalah masyarakat di daerah Keruak, Lombok Timur. Sejak lama Masyarakat yang ingin kebutuhan air bersih, dan terpaksa berjalan kaki menuju lokasi daerah aliran sungai atau mengambil air di sumur yang jauh jaraknya (300m s/d 1 km), padahal di lihat dari struktur kawasannya, sangat besar kemungkinan untuk mengembangkan potensi ekonomi melalui pariwisata dan pemenuhan kebutuhan pangan, dengan syarat tersedianya sumber daya air yang cukup untuk memenuhi kebutuhan dasar dan pertanian masyarakat. Kegiatan pengabdian ini bermanfaat masyarakat dan untuk bisa mengembangkan usaha di daerahnya untuk pengentasan kemiskinan melalui pemenuhan sumber daya pokok sehari-hari, yaitu air.]]>
<![CDATA[Analysis of the Influence of Profitability, Agency Costs, and the Composition of the Independent Commissioners on Financial Distress ]]>
<![CDATA[M Yusril Hasani]]>;
<![CDATA[Siti Atikah]]>;
<![CDATA[Indria Puspitasari Lenap]]>
<![CDATA[ International Journal of Asian Business and Management Vol. 3 No. 6 (2024): December 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ijabm.v3i6.13072
<![CDATA[This study aims to explain the influence of profitability, agency costs, and independent commissioners on financial distress in energy companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The analysis method in this research begins with collecting secondary data from the financial reports of energy companies sampled using purposive sampling techniques, with a total of 61 companies. Hypothesis testing was conducted using panel data regression methods with the EViews 13 software. The results of the study show that profitability proxied by ROA does not have a significant effect on financial distress, while agency costs have a positive and significant effect on financial distress. On the other hand, independent commissioners do not have a significant influence on financial distress. The implication of this research is that an increase in agency costs can be an indicator of financial distress risk in companies, so companies and investors are expected to pay more attention to the management of agency costs to reduce the potential for bankruptcy]]>
<![CDATA[Analysis of Inflation Factors, Interest Rates, Profitability, Liquidity, and Leverage in Predicting Stock Returns of Energy Sector Companies ]]>
<![CDATA[Wahidatul Mumtazah]]>;
<![CDATA[Siti Atikah]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics ]]>
Publisher : <![CDATA[Universitas KH. Abdul Chalim Mojokerto ]]>
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DOI: 10.31538/iijse.v8i2.6739
<![CDATA[The stock market is always influenced by various economic and financial factors that determining investor profits. In energy companies, inflation, changes in interest rates, and the company's financial condition, such as profitability, liquidity, and leverage, are important factors that affect stock returns. This study analyzes the influence of these factors on energy companies on the Indonesia Stock Exchange during 2021–2023 and uses multiple linear regression tests. This study found that interest rates and profitability have a significant effect on stock returns, while inflation, liquidity, and leverage do not have a significant effect. These findings indicate that changes in interest rates can have a negative impact on stock returns, while profitability plays a role in determining the level of stock returns. These results indicate that interest rates and profitability need to be considered in investment decisions in the energy sector.]]>
<![CDATA[PEMBAYARAN ELEKTRONIK NON-BANK DAN KONTRIBUSINYA TERHADAP AKUNTABILITAS PADA UMKM DI KOTA MATARAM ]]>
<![CDATA[Nina Karina Karim]]>;
<![CDATA[Siti Atikah]]>;
<![CDATA[Indria Puspitasari Lenap]]>
<![CDATA[ Indonesian Journal of Social Sciences and Humanities Vol. 2 No. 1 (2021): Edisi Maret 2021 ]]>
Publisher : <![CDATA[Indonesian Publication Center ]]>
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<![CDATA[Advances in technology have changed the way we do our daily activities. Cell phones and tablets are not only used as a means of communication and information dissemination but also as portals that are used for shopping, completing banking transactions and even participating in the stock exchange. With the increasingly affordable prices of these devices, and the easier it is for people to access the internet, more and more businesses are turning to smart devices instead of spending money to buy conventional cash registers to help their business operations. The availability of various applications that can be run with smart devices also affects the way a company runs its business. This study seeks to see what factors influence the consideration of using a non-bank electronic payment system and its contribution to business accountability in MSMEs in Mataram City. The results of research on 25 companies classified as MSMEs in Mataram City show that the factors that influence companies to use non-bank electronic payment modes are more directed to business characteristics and the wishes of business owners, not to customer characteristics, choices of other payment modes and benefits of payment modes other. In addition, the use of non-bank electronic payment modes has not been found to be beneficial for business accountability.]]>
<![CDATA[ANALISIS PERILAKU BIAYA MAHASISWA ]]>
<![CDATA[Muhammad Ali Fikri]]>;
<![CDATA[Siti Atikah]]>;
<![CDATA[Rahmi Sri Ramadhani]]>;
<![CDATA[Bq Anggun Hilendri L.]]>;
<![CDATA[Tuti Handayani]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v17i1.22
<![CDATA[Penelitian ini bertujuan untuk menganalisis alokasi biaya yang dibelanjakan oleh mahasiswa semenjak mereka dilahirkan sampai dengan saat ini dipandang melalui perspektif akuntansi. Penelitian ini menjadi penting untuk dilakukan untuk memahami perilaku biaya yang dilakukan oleh seseorang. Sebagaimana diketahui biaya hidup terdiri dari biaya hidup primer dan sekunder, yang mana biaya primer merupakan pengeluaran pokok yang dihabiskan untuk dapat hidup secara normal, sedangkan biaya sekunder merupakan pengeluaran yang digunakan selain dari hidup secara normal menurut rata-rata perilaku manusia.Hasil analsis dari pengelompokan biaya tersebut dapat dilihat bahwa rata rata biaya yang paling besar dikeluarkan yaitu biaya lain-lain, dilanjutkan dengan biaya sekolah dan terakhir biaya entertain. Berdasarkan pengelompokan biaya, yaitu kelompok biaya rendah, kelompok menengah, dan kelompok biaya tinggi dapat dilihat perilaku biaya yang dikeluarkan oleh kelompok rendah dan menengah mengikuti perilaku biaya secara umum, yaitu urutan pengeluaran biaya terbesar dimulai dari biaya lain-lain, biaya sekolah, dan biaya entertain, kecuali untuk kelompok mengenagh ke atas memiliki perilaku biaya berbeda, yaitu mereka cenderung menghabiskan biaya entertain lebih tinggi dibandingkan biaya sekolah.]]>
<![CDATA[MINAT SERTIFIKASI PROFESI AKUNTAN OLEH CALON AKUNTAN ]]>
<![CDATA[Bambang Bambang]]>;
<![CDATA[Siti Atikah]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 17 No 2 (2018): Aksioma - Accounting Journal Research, Desember 2018 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v17i2.37
<![CDATA[This research is about the awareness of accounting students to carry out accounting profession certification, as a Public Accountant (CPA), Management Accountant (CIMA), Internal Auditor (CIA) and Fraud Auditor (CFE). Research results show that professional certification as a Public Accountant (CPA), is still considered superior compared to 3 other professional certifications that are not even fully known. However, even the profession of as Public Accountant is still quite superior, students still prefer to pursue careers as civil servants or general accountants in companies as financial report compilers. Students percieved that by having a profession certification there will be better and easier job opportunities to get a promotion, a high salary, and a reputation. This research has significant implications for professional organizations to be more active in the socialization of the existence of each profession. Whereas for universities and accounting programs can be a reference to balance professional recognition in the curriculum for all accounting profession.]]>
<![CDATA[Implementasi Pendapatan, Belanja dan Pelaporan Keuangan Desa ]]>
<![CDATA[Siti Atikah]]>;
<![CDATA[Sapto Hendri]]>;
<![CDATA[Intan Rakhmawati]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v18i1.67
<![CDATA[This study aims to describe the various efforts of the village government in obtaining income and spending it, in accordance with applicable regulations. This study will examine types of village income and expenditure that are in accordance with the characteristics of the region and village customs, which are referred to as local wisdom. The ability of human resources is suspected to be an obstacle to implementing all stages of financial management. This study examines the contents of available documents, namely “Laporan Pertanggungjawaban Pendapatan dan Belanja Desa” and “Laporan Kekayaan Milik Desa”. The results show that LSR and GRI villages have the ability to obtain income from “Badan Usaha Milik Desa (BUMDES)” activities, parking fees, and third-party assistance. In terms of village expenditure management, GRI, LSR, LO, and BPB are able to demonstrate activities that originate from the participation and local wisdom. In terms of openness in village financial management, LSR and BPB have activities that support the attractive and communicative village sites with their visitors. The constraints come from an insufficient understanding of financial managers on the village financial reporting process, although it had been helped by the application of the available village financial system.]]>
<![CDATA[Zero Waste Perspective in the Implementation of Good Governance in Mataram City ]]>
<![CDATA[Rahmi Sri Ramadhani]]>;
<![CDATA[Susi Retna Cahyaningtyas]]>;
<![CDATA[Siti Atikah]]>
<![CDATA[ Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 1 (2022): Jurnal Ilmiah Tata Sejuta STIA Mataram ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram ]]>
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DOI: 10.32666/tatasejuta.v8i1.307
<![CDATA[Waste is an important issue in good governance management. Zero waste is a visionary concept that can be applied in waste management and the city environment. Waste and environmental management can be indicators of good governance. This research is a literature review of planning documents and regional regulations in Mataram City. In analyzing the data, it will use content analysis by using leximancer in processing the data. The purpose of this study is to identify the zero waste perspective that is applied to environmental planning in the city of Mataram and to map the activities or activities of the waste management program towards zero waste. The results of the research from planning documents and regional regulations, that the environmental concept is in the management theme and has a relationship with the community concept. According to the planning document, the perception of the Mataram city government that the implementation of Zero waste is related to environmental management that has a relationship with the community. In local regulations, the concept of waste is more associated with the concept of water than the concept of waste. The concept of waste with the concept of waste is a concept that is the target of the zero waste program. And lastly, the waste transportation pattern from the Mataram City government still uses the Collect > Disposal > Transport Pattern.]]>
