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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi Distribusi Owner : Riset dan Jurnal Akuntansi 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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Analisis Penggunaan Metode Altman Z-Score Dalam Memrediksi Financial Distress Pada Perusahaan Manufaktur Sub Sektor Otomotif Dan Komponen Yang Terdaftar di BEI Tahun 2018-2020 Palahiah; Nurabiah
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 4 (2025): Jurnal Riset Mahasiswa Akuntansi, Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i4.1977

Abstract

The purpose of this study is to determine the level of financial distress in automotive and component sub-sector manufacturing companies listed on the IDX in 2018-2020 using the Altman Z-Score model. The type of research used in this study is quantitative descriptive research. Sampling in this study used the purposive sampling method, which is a method carried out by collecting population data based on certain criteria. The total sample was 24 observers. The results of the study showed that of the eight companies analyzed, there were two companies in financial distress, four companies in the safe zone category, while the other two companies were in the gray area. The Covid-19 pandemic that occurred in 2020 had a significant impact on the eight companies, this affected the company in obtaining profits and resulted in a decrease in the Z-Score value of the eight companies, which means that the financial performance in that year decreased from the previous year.
Determinan Kinerja Individual Di PT. PLN (Persero) Kota Mataram Chelsha Viba Alief Vanti; Nurabiah Nurabiah
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2026): Jurnal Riset Mahasiswa Akuntansi, Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i1.3105

Abstract

Individual performance is one of the key factors in determining the success of an organization, especially in companies engaged in public services such as PT. PLN (PERSERO) in Mataram City. In the era of digitalization and increasingly complex work demands, various factors such as work stress, workload, effectiveness of accounting information systems (AIS), and the use of information are thought to affect the level of employee performance. This study aims to analyze the effect of work stress, workload, effectiveness of accounting information systems, and the use of information technology on individual performance. The study used a quantitative approach with a survey method by distributing questionnaires to employees, and analyze using the probability sampling method and the total of respondents are 122. The result showed that the effectiveness of accounting information systems and the use of information technology significantly influenced individual performance, while work stress and workload did not significantly influence individual performance. These findings indicate that system and technology optimization are important factors in improving employee performance, while the level of stress and workload are still within manageable limits. This study is expected to be a basis for management considerations in improving performance quality through system strengthening and effective use of technology.
Mekanisme Perhitungan, Penyetoran dan Pelaporan Pajak Penghasilan (PPh) Pasal 21 Pegawai/Karyawan pada Hotel Mahamaya Baiq Karmila Susanti; Nurabiah
Jurnal Aplikasi Perpajakan Vol. 7 No. 1 (2026): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v7i1.507

Abstract

The purpose of preparing this Field Work Practice (Internship) Report is to directly understand the process of calculating, depositing, and reporting Article 21 Income Tax (PPh Pasal 21) at Hotel Mahamaya, as well as to comprehend the application of the Average Effective Rate (TER) through the Coretax Administration System (Cortex). This objective was achieved through an internship of approximately four months by participating in all activities within the Accounting and Tax Department, allowing the author to observe and practice the tax administration procedures implemented by the company. The results show that the management of PPh Pasal 21 at Hotel Mahamaya has been carried out in accordance with applicable regulations, starting from collecting and validating employee salary data, calculating the tax using the TER method, preparing withholding slips, and submitting the monthly tax return (SPT Masa) through the Cortex system. This workflow involves coordination between HRD, Accounting, and Tax to ensure the accuracy of each employee’s income data before it is entered into the system. After all data is verified, the tax division proceeds with issuing withholding slips, generating the billing code, depositing the tax, and completing the submission of the PPh Pasal 21 monthly return. By following all these stages, the author gained an understanding that PPh Pasal 21 administration requires precision, accurate data management, and the use of digital systems to ensure that tax reporting is carried out effectively and in compliance with regulations.
ANALISIS PEMERINGKATAN KINERJA DENGAN PERSPEKTIF BALANCED DETERMINAN BUSNIESS TO CONSUMER (B2C) E-COMMERCE DI KOTA MATARAM Risa Marchidita; Nurabiah Nurabiah; Baiq Anggun Hilendri L
Jurnal Riset Akuntansi Vol 16 No 2 (2017): Aksioma - Jurnal Riset Akuntansi, Desember 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i2.16

Abstract

The objective of this study is to examine the influence of lifestyle, trust, perception of risk, perception of ease, perception of benefits, perception of control, customer satisfaction and customer loyalty toward the business to consumer e-commerce system. This study was conducted in Mataram City by targeting online shopping user as research sample. The data used in this study is collected through the distribution of questionnaire with 100 respondents divided into several clusters of dissemination. The results of this study indicate that trust, perception of ease and customer loyalty significantly influence business to consumer e-commerce system. Meanwhile, other variables such as lifestyle, risk perception, benefit perception, control perception and customer’s satisfaction do not affect business to consumer e-commerce system. This study implies that business to consumer e-commerce systems system needs to be improved both in terms of ease and security in the transaction in order to maximize the system in online shopping transactions.
ANALISIS HUBUNGAN KONTROL KEAMANAN, REPUTASI E-VENDOR, KEAKRABAN, DAN PERCEIVED REPUTATION DENGAN KEPERCAYAAN DALAM PENGGUNAAN E-COMMERCE Nurabiah Nurabiah; Herlina Pusparini; Nurfitriyah Nurfitriyah; Zuhrotul Isnaini; Yusli Mariadi
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.24

Abstract

The objective of this study is to examine the security of control, reputation of e-vendor, familiarity and, perceived reputation toward the trust to e-commerce system. This study was conducted in Accounting Department Faculty of Economics and Business Mataram University by targeting online shopping user as research sample. The data used in this study is collected through the distribution of questionnaire with 88 respondents. Data were analyzed by Partial Least Square (PLS). The results of this study indicate that reputation of e-vendor and perceived reputation significantly influence business to trust the e-commerce system. Meanwhile, other variables such as security of control and familiarity do not affect trust on the e-commerce system. This study implies that users to consumer e-commerce systems system needs to be improved both in terms of ease and security in the transaction in order to maximize the system in e-commerce transactions.
ANALISIS HARGA SAHAM SEBELUM, SAAT, DAN SETELAH AKSI DEMO 411 DAN AKSI DEMO 212 TAHUN 2016 Wirawan Suhaedi; Nurabiah Nurabiah; Ika Putri Fitri Anjani
Jurnal Riset Akuntansi Vol 16 No 1 (2017): Aksioma - Accounting Journal Research, Juni 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i1.36

Abstract

The 411 and 212 rally related to the issue of religious blasphemy has drawn the attention of Indonesian people and also became the news of the world. Both events cause some positive and negative perceptions of society and government as well as the investors since it will likely impact the stock price in Indonesia capital market as represented by value of abnormal return. Therefore, this study aimed to prove the presence or absence of the impact of both events to the stock price. This study was conducted on 100 samples of companies listed on the Kompas 100 index during August 2016 - January 2017. This research is a comparative descriptive study by using event study approach. The test was performed by using Wilcoxon one sample test and Wilcoxon paired samples test. The results of this study indicate that the stock prices tend to fall before the 411 rallies took place. Although the event did not have an impact on stock price changes at the time of the 411 rallies happened, the stock prices tend to rise after the action of 411 rallies took place. The results of this study also indicate that the stock prices tend to fall before until the 212 rallies took place then tend to rise after the action of 212.
Implementasi PSAK 109 tentang Akuntansi Zakat, Infaq, dan Sedekah (Studi Pada Badan Amil Zakat, Infaq, Sedekah di Kota Mataram) Nurabiah Nurabiah; Herlina Pusparini; Nur Fitriyah; Yusli Mariadi
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.52

Abstract

Accountability requires public institutions to make financial reports to describe the organization's financial performance to outsiders. With the issuance of PSAK No. 109 of 2012 concerning zakat, infaq / shadaqah, this standard will give Amil Zakat Institution and Amil Zakat Agency as a reference for reporting zakat, infaq / shadaqah, namely the ability to provide information related to the recognition, measurement and presentation of zakat, infaq / shadaqah. Therefore the purpose of this study is to find out how the implementation of Accounting for Zakat, Infaq and Alms on the Amil Zakat Agency in Mataram City is based on PSAK No.109. The type research used in this study is descriptive research with a quantitative approach. Data used in this study through questionnaires and documentation. The questionnaire was addressed directly to the accounting staff or the head of the finance department and employees of the amil zakat institution in the city of Mataram. Then do the documentation as supporting data from the results of the questionnaire conducted. Data analysis using validity, reliability, and descriptive statistics test. The results of this study conclude that the BAZNAS city of Mataram has fully implemented the use of PSAK No.109 both in terms of recognition, measurement, presentation, and disclosure
Pengaruh Digital Banking dan Fintech Payment terhadap Kinerja Keuangan Bank BUMN dan Bank Non-BUMN Ananda Sulistia; Nurabiah Nurabiah
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3476

Abstract

This study aims to analyze the effects of digital banking and fintech payments on the financial performance of banks in Indonesia and to examine differences in these effects between state-owned banks (BUMN) and non-state-owned banks (non-BUMN). This study employs a panel data regression method on banks listed on the Indonesia Stock Exchange, with a total sample of 230 observations during the study period. The overall results indicate that digital banking has a significant effect on Return on Assets (ROA), Return on Equity (ROE), and Operating Expenses to Operating Income (BOPO). In contrast, fintech payment does not have a significant effect on all proxies of financial performance. Further results show that digital banking and fintech payments do not have a significant effect on the financial performance of state-owned banks. In contrast, for non-state-owned banks, digital banking is proven to have a significant effect on all proxies of financial performance. Meanwhile, fintech payment remains insignificant in both groups. These findings indicate that the effectiveness of digital transformation is highly dependent on an organization’s ability to integrate digital resources into strategic capabilities, suggesting that ownership structure moderates the relationship between digitalization and banking financial performance. This study implies that the success of digital transformation in banking depends not merely on technology adoption but on strategic integration and internal capabilities. These findings also open opportunities for future research to examine the role of digital transformation maturity and organizational factors in moderating financial performance.
Implementasi Sistem Logistik Pengadaan Barang/Jasa Pada BRI Kc. Mataram Septia Zarniwati; Nurabiah; Herlina Pusparini
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2025): Jurnal Riset Mahasiswa Akuntansi, Juni 2026
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v6i2.3174

Abstract

This study aims to examine the implementation of the logistics system for the procurement of goods and services at the BRI Mataram Branch Office (BRI KC Mataram). This research employs a qualitative descriptive approach through a case study conducted at BRI KC Mataram. The author was directly involved in several stages of the logistics process, including needs planning, procurement requests, supplier selection, distribution, and the receipt of goods and services. The procurement system used by BRI is digitally integrated via an internal platform that supports transparency, efficiency, and accountability at every stage of the process. The implementation of the procurement logistics system at BRI KC Mataram demonstrates adherence to good governance principles, including time efficiency, competitive supplier selection, and strict budget control. Based on observations and participation during the internship period, it can be concluded that the procurement logistics system at BRI KC Mataram has been implemented effectively and in accordance with the applicable Standard Operating Procedures (SOPs). The proposed recommendations include enhancing vendor monitoring and optimizing internal training for operational staff on the use of the digital procurement system.
Co-Authors Aditya Fajar FR Akram, Akram Alamsyah Alamsyah Amira Salsabila Suryana Ananda Sulistia 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 Karmila Susanti Baiq Nafarani Herwanda Humaera Bambang bambang bambang Bambang Bambang Bambang Bambang Bambang Bambang Biana Adha Inapty Bq. Anggun Hilendri Chelsha Viba Alief Vanti 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 . Septia Zarniwati 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