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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Ekonomi dan Bisnis Universitas Udayana JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi Distribusi GANEC SWARA Jurnal Aplikasi Akuntansi Jurnal Online Insan Akuntan Jurnal Riset Akuntansi Aksioma Bilancia : Jurnal Ilmiah Akuntansi Jurnal Gema Ngabdi ACCOUNTHIK : Journal of Accounting and Finance Valid Jurnal Ilmiah Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Abdimas Sangkabira Akuntansi dan Teknologi Informasi International Journal of Applied Finance and Business Studies Akuntansi'45 Jurnal Akuntansi AKUNESA Jurnal Pengabdian Mandiri Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Aplikasi Perpajakan Jurnal Riset Mahasiswa Akuntansi E-Amal: Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI
Nurabiah
Universitas Mataram
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Anggaran Pendapatan dan Belanja Desa (APB Desa) di Masa Pandemi Covid-19 Sonia Nuryati; Ayudia Sokarina; Nurabiah Nurabiah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.2801

Abstract

Penelitian ini bertujuan untuk menganalisis kebijakan APB Desa Aikdewa di masa pandemi covid-19 dan menilai alokasi APB Desa Aikdewa di masa pandemi covid-19 tahun 2020 dan 2021 berdasarkan permendes PDTT Nomor 14 tahun 2020 dan Permendes PDTT Nomor 13 tahun 2020. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Metode pengumpulan data dalam penelitian ini melalui wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa kebijakan APB Desa di masa pandemi covid-19 pada tahap perencanaan dan tahap pelaksanaan sudah dilaksanakan dengan cukup baik. Dimana, pada tahap perencanaan APB Desa telah melibatkan peran serta masyarakat. Pada tahun 2020 kebijakan belanja desa awalnya difokuskan pada bidang pelaksanaan pembangunan desa, namun karena adanya pandemi covid-19 sehingga dilakukan perubahan APB Desa untuk merubah kebijakan belanja desa menjadi bidang penanggulangan bencana keadaan darurat dan mendesak desa terkait pencegahan dan penanggulangan pandemi covid-19 dan pada tahun 2021 kebijakan belanja desa masih juga difokuskan untuk pencegahan dan penanggulangan pandemi covid-19. Pada tahap pelaksanaan APB Desa, masing-masing program kegiatan memiliki pelaksana kegiatan anggaran yang ditetapkan berdasarkan tupoksi masing-masing kaur/kasi dan program kegiatan dalam APB Desa tahun 2020 dan 2021 sudah dilaksanakan semua dan sesuai dengan apa yang dianggarkan. Pengalokasian APB Desa yang dilakukan Pemerintah Desa Aikdewa pada tahun 2020 dan 2021 sudah sesuai dengan Permendes PDTT Nomor 14 tahun 2020 tentang prioritas penggunaan dana desa tahun 2020 untuk pencegahan dan penanggulangan pandemi covid-19 dan Permendes PDTT Nomor 13 tahun 2020 tentang prioritas penggunaan dana desa tahun 2021 untuk program kegiatan percepatan pencapaian SDGs Desa.
Pengaruh Financial Knowledge, Financial Attitude dan Locus of Control terhadap pengelolaan keuangan mahasiswa akuntansi FEB Universitas Mataram Baiq Auliya Salsabilla; Lilil Handajani; Nurabiah nurabiah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3990

Abstract

The goal of this research is to determine how financial knowledge, financial attitude, and locus of control affect accounting students at FEB Mataram University's financial management. The assessments were administered to 93 (ninety three) Accounting students at the University of Mataram's Faculty of Economics and Business. Quantitative data employing primary data are the sort of data utilized in this research. The variant-based SEM approach (PLS SEM) was used in this study's data processing procedure, which was carried out utilizing the SmartPLS 4.0 software program. The findings of this research suggest that locus of control, financial knowledge, and financial attitude all have an impact on how accounting students handle their finances. The outcomes of this study's findings will have an impact on the Faculty of Economics and Business by offering suggestions for new alternative courses that may be offered, particularly those that are closely connected to financial management.
Pengaruh Strategi Inovasi terhadap Kinerja Perusahaan E-Commerce Yang Dimoderasi Leadership Nurabiah; Herlina Pusparini; Nur Fitriyah
Distribusi - Journal of Management and Business Vol. 11 No. 2 (2023): Distribusi, September 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v11i2.381

Abstract

The innovation strategy is very attached to e-commerce companies which always need innovations with high knowledge and information technology and leadership that has innovations so as to produce good company performance. The purpose of this research is to examine the influence of innovation strategy on company performance mediated by leadership. The type of research used is associative research with a quantitative approach. The sampling technique used purposive sampling method. The sample in this study were e-commerce companies listed on the Indonesia Stock Exchange (IDX) with a total sample of 15 companies and a total of 75 observations. To test the hypothesis used multiple regression analysis using Stata 14.2 application. It can be concluded, among other things, that the value of a company's innovation strategy has no effect on company performance, both accounting performance and market performance, and leadership is not able to moderate/strengthen the relationship between the value of innovation strategy and company performance.
PENGARUH PELAPORAN TERINTEGRASI DAN PENGUNGKAPAN RISIKO TEKSTUAL TERHADAP NILAI PASAR Herlina Pusparini; Nurabiah Nurabiah; Yusli Mariadi
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 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/jaa.v8i1.286

Abstract

This study aims to determine whether integrated reporting has a positive impact and whether textual risk disclosure (TRD) negatively impacts the company's market value. Signaling theory is used in this study, which focuses on how integrated reporting and TRD provide positive signals to investors so that they can increase firm value. Purposive sampling was used when the samples were mining companies listed on the Indonesia Stock Exchange (IDX). There are 168 observations and 56 firms in the sample. Stata 14.2 is used to analyze and multiple regression to test the hypothesis. As a result, integrated reports and Textual Risk Disclosures (TRD) do not affect the company's market value. This research has implications for stakeholder policies where other factors such as financial performance, industry stability, and other macroeconomics are more dominant in influencing company value. Companies can consider increasing the quality and relevance of their risk disclosures to provide more helpful information for investors.
ANALISIS BIAYA PRODUKSI DAN PERHITUNGAN TARIF AIR MINUM PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN LOMBOK TIMUR Ilma Nopita Sari; Herlina Pusparini; Nurabiah Nurabiah
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3549

Abstract

The study aims to determine the determine the calculation of production costs and water tariffs at the Regional Drinking Water Companies (PDAM) of East Lombok Regency. The calculation of production costs uses the calculation of raw material costs, labor costs, and factory overhead costs, and the calculation of new water tariffs based on PERMENDAGRI Number 21 of 2020 to achieve the principle of full cost recovery. This research uses a quantitative descriptive method with primary data sources obtained through documentation. The results and discussion show that when calculating the production costs of PDAM Lombok Regency, the amount is in accordance with the results of the research. However, it must still divide the production cost components, and the cost structure at the PDAM only uses water source costs, water treatment costs and factory overhead costs. The calculation of the current PDAM tariff with the  researcher’s calculation based on PERMENDAGRI Number 21 of 2020, where there is a significant difference and can result in losses to consumers who use the PDAM
DETERMINAN KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KECAMATAN SELONG Sofia Marwati; Elin Erlina Sasanti; Nurabiah Nurabiah
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3797

Abstract

This study aims to examine the effect of tax knowledge, taxpayer awareness, and  fiscus service quality on taxpayer compliance in paying rural and urban land and building taxes in Selong District. This type of research is associative research uses primary data obtained through the distribution of questionnaires to 395 respondents who are taxpayers in Selong District. The data analysis technique in this study was carried out using the Partial Least Square (PLS) method using SmartPLS 3.0 software. The results of this study indicate that tax knowledge, taxpayer awareness, and fiscus service quality have a positive and significant effect on taxpayer compliance in paying rural and urban land and building taxes in Selong District. This research supports attribution theory ini explaining the factors that influence taxpayer compliance behavior. It is hoped that the results of this research can be input for local governments in increasing taxpayer compliance by providing regular and periodic tax outreach so that taxpayer knowledge and taxpayer awareness increases and always provides good sevice to taxpayers.Keywords: Tax Knowledge, Taxpayer Awareness, Fiscus Service Quality, Taxpayer Compliance
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA PUSKESMAS PEMERINTAH DI KABUPATEN LOMBOK TENGAH Dyah Sima Puspa Sari; Wahidatul Husnaini; Nurabiah Nurabiah
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3767

Abstract

This research was conducted to determine the factors that can affect the performance of accounting information systems. This study aims to empirically examine the effect of user involvement in the system development process, personal engineering capabilities of information systems, information technology sophistication, top management support, and user training and education programs on the performance of accounting information systems at the Central Lombok BLUD Health Center. This research is an associative research with a quantitative approach. This study used primary data obtained through the distribution of questionnaires to respondents, who were employees of puskesmas registered as BLUD in Central Lombok Regency. The sampling technique used was purposive sampling of 70 respondents. The analysis technique used is Structural Equation Modeling- Partial Least Square (SEM-PLS). The results of this study show that user involvement in the system development process, personal engineering capabilities of information systems, top management support and user training and education programs have a significant positive effect on the performance of accounting information systems while the sophistication of information technology has no effect on the performance of accounting information systems
PENGARUH PENGETAHUAN AKUNTANSI, TINGKAT PENDIDIKAN, LATAR BELAKANG PENDIDIKAN DAN MOTIVASI KERJA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA PELAKU UMKM DI KOTA BIMA NURHIKMAH NURHIKMAH; BAMBANG BAMBANG; NURABIAH NURABIAH
GANEC SWARA Vol 18, No 1 (2024): Maret 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i1.748

Abstract

This study aims to examine the effect of accounting knowledge, education level, educational background and work motivation on the use of accounting information on MSME actors in Bima City. This research is quantitative associative research. This study uses primary data obtained by distributing questionnaires to 137 respondents who are owners/managers of MSMEs in Bima City. The data analysis technique in this study was carried out using the Partial Least Square (PLS) method using SmartPLS 3.0 software. The result of this study is that there is a positive influence between accounting knowledge and work motivation on the use of accounting information. However, the level of education and educational background has no significant effect on the use of accounting information. This research is limited to accounting knowledge, education level, educational background and work motivation so that other variables need to be developed to be more in-depth such as business age, business scale, accounting training, business experience and others
Exploring The Mind of Gen Z: Deciphering E-wallet Adoption Through The Lens of TPB Theory Desi Intan Berlianawati; Nurabiah Nurabiah; Rini Ridhawati
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i01.p09

Abstract

This study examines the factors contributing to the increasing compound annual growth of e-wallets in Indonesia, particularly within Generation Z. E-wallets are favored for transactions due to their perceived ease of use, enhanced security, and time-saving features. Additionally, the attractiveness of e-wallets is enhanced by promotions, discounts, and accessible account openings. This research adopts a quantitative approach, employing Partial Least Square (PLS) software to test hypotheses using the Structural Equation Model (SEM). A sample of 823 Generation Z individuals from various regions of Indonesia was analyzed. The findings indicate that attitudes towards behavior, subjective norms, perceived behavioral control, usage intentions, and actual behavior significantly influence Generation Z’s utilization of e-wallets. The study reveals that Generation Z frequently engages in daily transaction activities using e-wallets, predominantly influenced by the safety and convenience perceived in e-wallet technologies. Despite this reliance, it is noted that Generation Z often overlooks potential risks associated with e-wallet transactions, feeling secure with e-wallets as their primary transaction tool. This research enhances the understanding of e-wallet usage dynamics among Generation Z, emphasizing the significant impact of psychological and behavioral factors on the adoption of digital financial technologies. Keywords: determinants, e-wallet, generation Z, TPB
REAKSI PASAR MODAL INDONESIA TERHADAP PEMILIHAN UMUM 2019 Muh Reski; Eni Indriani; Nurabiah; Eko Haris Munandar
Jurnal Riset Mahasiswa Akuntansi Vol. 1 No. 3 (2021): Jurnal Riset Mahasiswa Akuntansi, September 2021
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v1i3.102

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh peristiwa Pemilu serentak 2019 terhadap perubahan volume perdagangan saham dan return tidak normal perusahaan sektor keuangan di Bursa Efek Indonesia. Jenis penelitian ini adalah deskriptif komparatif dengan menggunakan pendekatan studi peristiwa (event study). Jumlah sampel adalah 86 perusahaan yang terdaftar pada sektor keuangan periode 10 April 2019 – 25 April 2019. Teknik pengambilan sampel adalah purposive sampling. Pengujian hipotesis dilakukan dengan menggunakan uji paired t test. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan antara rata-rata volume perdagangan saham dan rata- rata return tidak normal sebelum dan sesudah terjadinya peristiwa Pemilu serentak 2019. Hal ini menunjukkan bahwa peristiwa Pemilu serentak 2019 tidak memiliki relevansi nilai informasi yang cukup signifikan untuk dapat menjadi dasar pengambilan keputusan investasi investor.
Co-Authors Aditya Fajar FR Akram, Akram Alamsyah Alamsyah Amira Salsabila Suryana Animah Animah Animah Animah Animah Animah Animah Ayudia Sokarina Baiq Anggun Hilendri Baiq Anggun Hilendri L Baiq Anggun Hilendri Lestari Baiq Auliya Salsabilla Baiq Nafarani Herwanda Humaera Bambang Bambang Bambang bambang bambang Bambang Bambang Bambang Bambang Biana Adha Inapty Bq. Anggun Hilendri Desi Intan Berlianawati Dwi Anggara Ristami Dwiky Wibowo Dyah Sima Puspa Sari Eka Puspitasari Eko Haris Munandar Elin Erlina Sasanti Eni Indriani Epa Pradila Fadhli Dzal Khaliq Pratama Felicia Handoyo Fitriyah, Nur FR, Aditya Fajar Hariyati, Ketut Hayatunnupus, Baiq Maulidia Herlina Pusparini Hijratul Aeni Milenia Hilendri, Bq. Anggun I Dewa Gede Eka Cipta Darma I Gede Pasek Suryadnyana Putra Ilma Nopita Sari Indri Mustiani Irawan Susanto Isnawati Isnawati Isnawati, Isnawati Laelatur Rahmah Lalu Muhamad Yafi Satria Wardana Lestari, Baiq Anggun Hilendri Lilil Handajani Linda Sari Lukman Efendy Lukman Effendy Lukman Effendy Lukman Effendy Lukman Effendy Mayani, Kinanti Azzahara Mely Dwi Nurmalasari Muh Reski Nadia Ersy Mithasarinama Ni Nyoman Ira Indriyanthi NINA KARINA KARIM Nina Karina Karim Nur Fitriyah NUR FITRIYAH Nur Fitriyah NURHIKMAH NURHIKMAH Nurkholik Iskandar Nurkholik Iskandar Nurul Al Firah Palahiah Pusparini, Herlina Putri Cantika Putri Diana Rahdien Badu Alam Rendi Ardiansyah Riani, Ni Putu Dera Rini Ridhawati Rr. Sri Pancawati Martiningsih S.Pd. M Kes I Ketut Sudiana . Silpya Raudatul Ulfiany Sofia Marwati Sonia Nuryati SUCIARNI RAMADHAN Suhaedi, Wirawan Suharli Kusuma Wahidatul Husnaini Yunia, Fira Yusli Mariadi Yusli Mariadi Yusli Mariadi Yusli Mariadi Yusvita Aprilyan Zikriani, Santun Wahyu Zuhrotul Isnaini