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All Journal 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
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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PELATIHAN MANAJEMEN KAS RUMAH TANGGA DAN USAHA MIKRO KELUARGA UNTUK MENCEGAH FAMILY FINANCIAL DISTRESS Nur Fitriyah; Bambang Bambang; Yusli Mariadi; Nurabiah Nurabiah; Herlina Pusparini; Rendi Ardiansyah
JURNAL PENGABDIAN MANDIRI Vol. 3 No. 1: Januari 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jpm.v3i1.7286

Abstract

Pengabdian ini bertujuan untuk meningkatkan literasi manajemen kas rumah tangga dan keterampilan usaha mikro keluarga untuk mencegah kegagalan keuangan rumah tangga (family financial distress) bagi ibu-ibu rumah tangga di BSA BTN Blencong Lobar. Sasaran pelatihan ini yaitu ibu-ibu rumah tangga BSA BTN Blencong Lobar. Pelatihan ini dilaksanakan selama sehari dengan 20 orang peserta. Pelaksanan pengabdian ini ada dua tahap, antara lain : Tahap pertama, memberikan pengetahuan atau informasi tentang manajemen kas rumah tangga dengan berbagai kemanfaatannya bagi ibu-ibu rumah tangga. Tahap kedua, pendampingan dengan memberikan keterampilan usaha mikro keluarga dengan berbagai keterampilan seperti menjual barang secara online baik sebagai reseller maupun sebagai penghasil barang atau jasa sendiri. Kegiatan ini agar ibu-ibu rumah tangga BSA BTN Blencong memiliki informasi dan pengetahuan yang memadai tentang manajemen kas rumah tangga, memiliki keterampilan yang memadai tenatang usaha mikro keluarga, agar terhindar atau dapat mencegah kegagalan keuangan rumah tangga. Peserta berharap ditindaklanjuti dengan melakukan pendampingan lagi sehingga dapat dapat mencegah kegagalan keuangan rumah tangga.
THE DETERMINAN OF GOOD GOVERNANCE IMPLEMENTATION: A CASE IN MATARAM CITY INSPECTORATE Hariyati, Ketut; Lestari, Baiq Anggun Hilendri; Nurabiah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.988

Abstract

This study aims to predict the effect of the internal control system the government, the role of APIP and the performance of local government apparatus on the use of sound governance at the Mataram City inspectorate. This research is a type of associative research with a quantitative approach. The data used is primary information received by distributing questionnaires. The sampling technique used is a saturated sample by taking the entire population to be sampled, namely 47 employees of the Mataram City inspectorate. The data analysis tool used is Partial Least Square (PLS) version 3.0. The results of this study demonstrate that the implementation of good governance in the inspectorate of Mataram City is positively impacted by the functioning of the government internal control system, APIP, and local government apparatus. The theoretical significance of this study is that it strengthens the stewardship theory by illuminating the role that the Mataram City inspectorate plays in enhancing government internal control, streamlining internal control, and improving the efficiency of local government apparatus for results in good governance.
PENGARUH KEPERCAYAAN, KEMUDAHAN, DAN RISIKO TERHADAP KEPUTUSAN PEMBELIAN MENGGUNAKAN PEMBAYARAN SHOPEE PAYLATER SUCIARNI RAMADHAN; NINA KARINA KARIM; 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.v18i1.751

Abstract

This research aims to analyze the influence of trust, convenience and risk on purchasing decisions using Shopee Paylater payments. This type of research is associative research using primary data obtained through distributing questionnaires to 403 respondents who are the millennial generation and generation z in Sape District. The data analysis technique in this research was carried out using the Partial Least Square (PLS) method using SmartPLS 3.0. The results of this research show that the trust variable influences purchasing decisions using Shopee Paylater, the convenience variable influences purchasing decisions using Shopee Paylater, and the risk variable influences purchasing decisions using Shopee Paylater payments. This research supports the TPB theory in explaining the factors that influence purchasing decisions. It is hoped that the results of this research can be input for companies, especially e-commerce companies, regarding the development of their marketplace, so that in the future they can be more innovative and provide confidence and convenience to consumers, especially the millennial generation and generation z
TRANSPARANSI PEMERINTAH DESA TERHADAP PENGELOLAAN DANA DESA (STUDI KASUS: DESA TAMANSARI KABUPATEN LOMBOK BARAT) Mayani, Kinanti Azzahara; Lukman Effendy; Nurabiah Nurabiah
AKUNTANSI 45 Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.550

Abstract

Dana Desa adalah dana yang dialokasikan dalam APBN digunakan oleh pemerintah desa disetiap kegiatannya seperti untuk mengatur kebutuhan dan prioritas desa. Menurut Permendagri Nomor 20 Tahun 2018 Tentang Pengelolaan Keuangan Desa menyebutkan bahwa keuangan desa harus dikelola berdasarkan asas transparansi. Transparansi dapat diartikan penyampaian informasi oleh pemerintah desa kepada masyarakat dalam rangka pertanggungjawaban pemerintah. Peneliti tertarik melakukan penelitian di desa Taman Sari karena memiliki wilayah yang cukup luas dengan jumlah dusun 14 dusun pada tahun 2021. Oleh karena itu, peneliti ingin melakukan penelitian pengelolaan dana desa di Desa Taman Sari Kecamatan Gunungsari Kabupaten Lombok Barat. Peneliti menggunakan penelitian deskriptif dengan pendekatan kualitatif. Tahap pengelolaan keuangan desa mulai dari Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan, dan Pertanggungjawaban. Hasil penelitian menunjukkan bahwa Pemerintah Desa Taman Sari cukup transparan dalam pengelolaan dana desa secara offline namun proses transparansi secara daring/online masih belum cukup. Pemerintah desa belum memiliki website dalam proses penyampaian informasi kepada masyarakat.
Analisis Perilaku Pengguna Sistem Informasi Akuntansi Oleh Umkm di Masa Pandemi (Studi Kasus Pada UMKM Se-Kota Mataram) Riani, Ni Putu Dera; Nurabiah
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2025): Jurnal Riset Mahasiswa Akuntansi, Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i1.1747

Abstract

This study aims to determine user behavior towards the acceptance of an accounting information system by micro, small and medium enterprises (MSMEs) during the pandemic in Mataram City, West Lombok. This type of research uses associative research with quantitative methods. This study uses primary data obtained directly by distributing questionnaires to MSMEs in Mataram City. Determination of the sample using the simple random sampling (SRS) technique with the criteria of MSME owners or employees in Mataram City who have used an accounting information system in the process of recording their business transactions, so that a total of 293 respondents were obtained. The data analysis tool used Partial Least Square (PLS). The results of this study indicate that performance expectance, effort expectance, social influence have a significant effect on user interest (behavioral intention). While facilitating conditions and user interest (behavioral intention) have a significant effect on user behavior (use behavior) of the accounting information system.
Pengaruh Profitabilitas, Likuiditas, Struktur Aset, Ukuran Perusahaan Dan Tingkat Pertumbuhan Terhadap Struktur Modal Yunia, Fira; Nurabiah
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2025): Jurnal Riset Mahasiswa Akuntansi, Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i1.1806

Abstract

This study aims to examine the effect of profitability, liquidity, company size, asset structure, and growth rate on capital structure. Profitability is measured by return on assets, liquidity is measured by the current ratio, company size is measured by the natural logarithm of total assets, asset structure is measured by the fixed asset ratio, and growth rate is measured by the growth ratio while capital structure is measured by the debt to equity ratio. This type of research is quantitative research. The research population is food and beverage companies listed on the Indonesia Stock Exchange (IDX). The sample in this study was obtained using the purposive sampling method, namely the selection of samples using predetermined criteria. Based on the purposive sampling method, 25 samples were obtained from 72 food and beverage companies listed on the Indonesia Stock Exchange during 2020 - 2023. The data analysis technique used is multiple linear regression analysis with the help of the SPSS program. Based on the results of data analysis and hypothesis testing, it can be concluded that the profitability variable has a positive effect on capital structure, liquidity has a negative effect on capital structure, asset structure has a positive effect on capital structure, company size does not affect capital structure, and growth rate does not significantly affect capital structure.
Analisis Kinerja Pemungutan Pajak Dan Restibusi Daerah Di Kabupaten Kabupaten Lombok Tengah Zikriani, Santun Wahyu; Nurabiah
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 2 (2025): Jurnal Riset Mahasiswa Akuntansi, Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i2.1969

Abstract

The purpose of this study is to analyze the level of success of regional tax and regional levy collection in the Central Lombok Regency Government. The type of research used in this study is the descriptive analysis method with a quantitative approach. This study took place or location at the Central Lombok Regency Financial and Asset Management Agency. The data obtained by the researcher is quantitative. Quantitative because it is a Report on Targets and Realization of Taxes and Levies for the Central Lombok Regency Government for 3 years with the period 2021-2023. The results of this study include the effectiveness or level of success of regional tax collection in Central Lombok Regency in general or overall for the last 3 years, namely 2021 - 2023, it can be concluded that its effectiveness is included in the ineffective criteria with an average level of tax success of 74.225. The effectiveness or level of success of regional levy collection in Central Lombok Regency in general or overall for the last 3 years, namely 2021-2023, it can be concluded that the average success of the levy is 59.41%.
Analisis Pengaruh Kinerja Keuangan dan Corporate Social Responsibility (Csr) Terhadap Nilai Perusahaan Pertambangan Selama Covid-19 Tahun 2020-2021 Dwi Anggara Ristami; Lukman Efendy; Nurabiah
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 2 (2025): Jurnal Riset Mahasiswa Akuntansi, Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i2.2020

Abstract

This study aims to analyze the effect of financial performance proxied by Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) on the value of mining sector companies listed on the Indonesia Stock Exchange (IDX) during the Covid-19 pandemic in 2020, 2021, and 2022. The number of samples in this study is 37 companies.. The data analysis technique used multiple linear regression with the help of the SPSS version 27 application. The results of the study showed that ROA had a significant effect on company value, which means that the efficiency of using company assets in generating profits can increase company value. ROE also had a significant effect on company value, indicating that return on equity is an important consideration for investors. NPM also has a significant effect on company value, which means that the company’s efficiency in managing costs and generating profits from sales and increasing investor confidence can increase the company’s value. Based on these results, it is concluded that financial performance is an important factor in influencing company value, especially in the midst of economic uncertainty such as the Covid-19 pandemic.
THE DETERMINAN OF GOOD GOVERNANCE IMPLEMENTATION: A CASE IN MATARAM CITY INSPECTORATE Hariyati, Ketut; Lestari, Baiq Anggun Hilendri; Nurabiah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.988

Abstract

This study aims to predict the effect of the internal control system the government, the role of APIP and the performance of local government apparatus on the use of sound governance at the Mataram City inspectorate. This research is a type of associative research with a quantitative approach. The data used is primary information received by distributing questionnaires. The sampling technique used is a saturated sample by taking the entire population to be sampled, namely 47 employees of the Mataram City inspectorate. The data analysis tool used is Partial Least Square (PLS) version 3.0. The results of this study demonstrate that the implementation of good governance in the inspectorate of Mataram City is positively impacted by the functioning of the government internal control system, APIP, and local government apparatus. The theoretical significance of this study is that it strengthens the stewardship theory by illuminating the role that the Mataram City inspectorate plays in enhancing government internal control, streamlining internal control, and improving the efficiency of local government apparatus for results in good governance.
Efektivitas Penerapan Sistem Informasi dan Komputerisasi Haji Terpadu (SISKOHAT) Dalam Penyelenggaraan Ibadah Haji Hayatunnupus, Baiq Maulidia; Nurabiah
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 1 (2024): Jurnal Riset Mahasiswa Akuntansi, Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.992

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas penerapan sistem komputerisasi haji terpadu (Siskohat) dalam penyelenggaraan ibadah haji di Kementerian Agama Kota Mataram. Penelitian ini merupakan penelitian deskriptif kualitatif. Data diperoleh melalui observasi dan wawancara yang disertai dengan bukti dokumentasi. Adapun informan dalam penelitian ini sebanyak 4 orang berasal dari perangkat bidang penyelenggaraan haji dan umrah. Hasil penelitian ini dapat disimpulkan bahwa penerapan siskohat dilihat dari indikator kesesuaian informasi yang diminta dalam template/program, kesesuaian laporan jenis, ketepatan dan ketepatan waktu pelaporan, kesesuaian persyaratan, prosedur dan alur pelaporan, dan umpan balik (umpan balik) dapat dikatakan sudah efektif. 
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 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 Ika Putri Fitri Anjani 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 Nurfitriyah Nurfitriyah 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 Risa Marchidita 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 Zuhrotul Isnaini