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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 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): 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.
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. 
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.
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