Article Per Year (5 Year)
p-Index From 2021 - 2026
8.704
P-Index
This Author published in this journals
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 Jurnal Ilmiah Tata Sejuta STIA Mataram 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

Published : 76 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 76 Documents
Search

 4   5   6   7   8 
PENGARUH LITERASI KEUANGAN DAN PENGGUNAAN E-COMMERCE TERHADAP KINERJA UMKM Nur Rachma Waty; Nurabiah Nurabiah
Bisnis-Net Vol 9, No 1: MEI 2026
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v9i1.8239

Abstract

 Studi ini bertujuan untuk menguji dampak literasi keuangan dan penggunaan e-commerce terhadap kinerja UMKM, di sektor kuliner di Kota Mataram. Kerangka Theory of Planned Behavior, (TPB) mengartikan dinamika hubungan di mana literasi keuangan dianggap sebagai pergantian dari kontrol perilaku yang dirasakan, sementara e-commerce dianggap sebagai sikap terhadap perilaku dan norma subjektif. Penelitian ini menggunakan pendekatan kuantitatif dengan pendekatan survei, yang meliputi penyebaran kuesioner dan penerapan teknik sampling yaitu purposive sampling dalam menentukan jumlah responden, sehingga terpilih 275 responden dari UMKM yang telah menggunakan e-commerce . Analisis data yang menggunakan PLS dan perangkat lunak SmartPLS 4. Temuan penelitian ini membuktikan bagaimana literasi keuangan dan penggunaan e-commerce mempengaruhi kienrja UMKM secara positif dan signifikan. Pengaruh e-commerce lebih besar (0.418) dibandingkan dengan literasi keuangan dengan nilai (0.332). Dari data deskriptif menunjukkan peningkatan pendapatan yang signifikan bagi sebagian besar UMKM setelah mengadopsi e-commerce. Model penelitian ini menjelaskan 31,9% variasi dalam kinerja UMKM ( r-square = 0.319). Keterbatasan kajian ini terletak pada penelitiannya yang hanya dilakukan pada UMKM sektor kuliner di Kota Mataram, yang menyebabkan temuannya tidak dapat digeneralisasikan pada sektor dan wilayah lainnya. Penelitian ini membuktikan dan memperkuat temuan dari beberapa penelitian sebelumnya mengenai pentingnya pengaruh literasi keuangan serta penggunaan e-commerce dalam meningkatkan kinerja.
MEKANISME PEMBUATAN BUKTI POTONG DAN PELAPORAN SPT PAJAK PENGHASILAN UNIFIKASI PASAL 23 MELALUI CORETAX PADA PT. INFINITY GENERAL CONSULTING Era Fazira; 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.v7i1.506

Abstract

This report discusses the mechanism for reporting and paying Income Tax Article 23 at PT Infinity General Consulting through the Coretax-based e-Bupot Unifikasi system. The four-month internship aims to provide hands-on experience in digital tax reporting. The mechanism for creating withholding slips consists of: logging into Coretax, entering the Taxpayer Identification Number (NPWP), accessing the dashboard menu, selecting the BPPU submenu, selecting the create e-bupot button, filling in the income tax and reference document fields, drafting the withholding slip, filling in the sign document field, and signing the withholding slip. Meanwhile, the creation of billing codes and reporting of unified Income Tax Return Article 23 consists of: accessing the SPT menu, selecting the SPT submenu, the create SPT concept button, the type of SPT reporting, the SPT reporting period, the type of SPT, information on the newly created SPT, filling in the SPT, the SPT concept signature column, the payment billing code, and the SPT status. The use of this system has proven to increase efficiency, accuracy, and transparency, as well as minimize data input errors. Overall, the implementation of Coretax and e-Bupot Unifikasi is an important step in the modernization of tax administration in the digital era. This report is expected to serve as a reference for other agencies and companies in optimizing the use of information technology to support effectiveness, efficiency, and tax compliance in the era of digitalization.
Pendampingan Penggunaan Dompet Digital Sebagai Solusi Efisiensi Transaksi Umkm Pedagang Warung/Kios/Toko Di Kota Mataram Nurabiah Nurabiah; Nur Fitriyah; Herlina Pusparini; Bambang Bambang; Yusli Mariadi; Akram Akram; Yudiawan Saputra; Yusnita Divandra; Mayu Finnari
Jurnal Gema Ngabdi Vol. 8 No. 1 (2026): JURNAL GEMA NGABDI
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jgn.v8i1.671

Abstract

Digital transaction adoption is increasingly essential for micro, small, and medium enterprises (MSMEs), particularly small shops and kiosks in Mataram City, which still face limitations in digital financial literacy. This community service program aims to enhance MSME owners’ understanding and practical skills in using QRIS as an efficient, secure, and transparent digital payment system. The implementation methods include partner needs assessment, pre-test, training and hands-on QRIS practice, post-test evaluation, and continuous assistance through both offline and online consultations. The program involved 10 MSME participants and employed a Likert-scale questionnaire based on three main indicators: basic QRIS knowledge, transaction usage, and payment security and transparency. The results indicate a significant improvement, with the average score increasing from 2.57 (pre-test) to 3.58 (post-test). The distribution of competency levels also shifted toward higher categories after the intervention. These findings demonstrate that structured mentoring effectively improves digital payment literacy and adoption among MSMEs. The program contributes to strengthening financial management, reducing cash transaction risks, and improving business competitiveness in the digital economy era.
Evaluasi Kinerja dan Kemampuan Keuangan Pemerintah Daerah Kota Mataram di Masa Pandemi Covid-19 HELMIN SAFITRI; ELIN ERLINA SASANTI; NURABIAH -
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 1 (2022): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v8i1.302

Abstract

This study aims to determine the performance and financial capacity of the local government of Mataram City during the COVID-19 in 2019 to 2020 based on PMK Number 22/PMK.02/2021 to assess financial performance and Minister of Home Affairs Regulation Number 19 of 2020 to assess financial capability.The research design is descriptive qualitative with data collection techniques through documentation and research interview. The results of the study indicate that the financial performance aspect of the achievement (output) of the independence ratio is in the consultative criteria, while the aspect of budget absorption and the consistency of budget absorption on the ratio of the degree of fiscal decentralization is at a moderate level. The results also show that the local government of Mataram City is very effective in realizing local revenue revenue according to the predetermined target, but is very inefficient in managing the amount of costs incurred to obtain revenue. In terms of the activity ratio, the local government of Mataram City mostly allocates regional expenditures to operating expenditures compared to development expenditures. Meanwhile, in terms of financial capacity, the local government of Mataram City obtained an average share of 25% and growth of 0.67% in terms of the suitability of budget planning documents, allocation of APBD expenditures, and budget absorption. Regarding regional financial conditions, the results of the study show that the local government of Mataram City is not in an ideal position and has not been able to implement regional autonomy perfectly.
Peranan Kepemimpinan Kepala Desa untuk Meningkatkan Partisipasi Masyarakat dalam Pembangunan Fisik Desa: Studi Kasus Pada Pemerintah Desa Bajur, Kecamatan Labuapi Mila Pilaili; Herlina Pusparini; Nurabiah Nurabiah
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 2 (2022): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v8i2.322

Abstract

This Study aims to determine the leadership role of the village head and to determine community participation in village physical development. This research is located in Bajur Village Government, Labuapi District. The research method used is a descriptive research method with a qualitative approach. The informants in this study were the village head, the village secretary, BPD, and the community as many as 14 people. This research data is primary data obtained through direct interviews with informants and strengthened by documentation. After being tested for validity, the data obtained were analyzed using data reduction, re-displaying the data, and concluding and verifying.This study uses the theory of stewardship where the results of this study indicate that there is a good relationship between the village head and the community. This can be seen from the success of a village head in carrying out his role as a motivator, facilitator, and mobilizer. Of these three indicators, the village head has carried out his duties and responsibilities as well as his role as the village head to motivate the community to jointly build the village, provide the facilities needed by the community, and provide encouragement to the community. Likewise from the community, the community is very enthusiastic about helping the village head in every village activity such as village development by participating in the planning, implementation, evaluation, and utilization stages of the results.
Penerapan Sistem Informasi Pemerintah Daerah Terhadap Proses Penatausahaan Keuangan Daerah Pada Bappeda Kota Mataram Dimas Aldy Wibowo; Elin Erlina Sasanti; Nurabiah Nurabiah
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 9 No 2 (2023): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v9i2.528

Abstract

Penelitian ini bertujuan untuk mengetahui efektivitas dari penerapan Sistem Informasi Pemerintahan Daerah (SIPD) terhadap proses penatausahaan keuangan pada Bappeda Kota Mataram. Penelitian ini menggunakan metode desktiptif pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara dan divalidasi melalui dokumen. Data yang diperoleh dianalisis menggunakan model Miles dan Huberman yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Informan pada penelitian ini adalah Bendahara Pengeluaran Bappeda Kota Mataram. Hasil penelitian ini menunjukkan bahwa penerapan Sistem Informasi Pemerintahan Daerah (SIPD) dalam melakukan proses penatausahaan keuangan pada Bapeda Kota Mataram dengan menggunakan model TAM sudah baik, meskipun penggunaan SIPD dari aspek Persepsi Kegunaan (Perceived Usefulnes) belum maksimal meningkatkan kinerja dan produktivitas operasional organisasi; aspek Persepsi Kemudahan Penggunaan (Perceived Ease of Use) sudah baik dikarenakan SIPD memiliki bahasa dan menu-menu yang bisa dipahami, selain itu urutan dalam melakukan proses penatausahaan menjadi lebih terstruktur; aspek Sikap terhadap Perilaku Persepsian (Attitude Towards Behavior) menunjukkan bahwa sistem sebelumnya yakni SIMDA lebih nyaman digunakan dikarenakan SIPD masih mengalami kendala error namun memiliki kelebihan seperti dapat diakses dari berbagai alat elektronik kapan saja tanpa terbatas waktu; aspek Minat Perilaku (Behavioral Intention) dimana penerapan SIPD didukung dan akan tetap digunakan dalam melakukan informasi keuangan khususnya penatausahaan keuangan; aspek Perilaku (Behavior) oleh karyawan merasa cukup puas dalam menggunakan SIPD dibandingkan dengan sistem sebelumnya (SIMDA), meskipun karyawan masih memerlukan waktu untuk beradaptasi agar dapat menggunakan SIPD secara maksimal.
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 Dimas Aldy Wibowo Dina Amalya Putri Dwi Anggara Ristami Dwiky Wibowo Dyah Sima Puspa Sari Eka Puspitasari Eko Haris Munandar Elin Erlina Sasanti Eni Indriani Epa Pradila Era Fazira Eva Solina Fadhli Dzal Khaliq Pratama Felicia Handoyo Feryansyah Feryansyah Fitriyah, Nur FR, Aditya Fajar Hariyati, Ketut Hayatunnupus, Baiq Maulidia HELMIN SAFITRI Herawati Khotmi Herlina Pusparini 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 Ketut Hariyati Khaerul Umam 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 Mayu Finnari Mely Dwi Nurmalasari Mila Pilaili Muh Reski Nadia Ersy Mithasarinama Ni Nyoman Ira Indriyanthi NINA KARINA KARIM Nina Karina Karim Nur Fitriyah Nur Fitriyah Nur Fitriyah NUR FITRIYAH Nur Rachma Waty Nurfitriyah Nurfitriyah NURHIKMAH NURHIKMAH Nurkholik Iskandar Nurkholik Iskandar Nurul Al Firah Palahiah Pusparini, Herlina Putri Cantika Putri Diana Rahdien Badu Alam Rendi Ardiansyah Reny Wardiningsih Resty Yusnirmala Dewi Riani, Ni Putu Dera Rini Ridhawati Risa Marchidita Rizka Oktaviana 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 Yudiawan Saputra Yunia, Fira Yusli Mariadi Yusli Mariadi Yusli Mariadi Yusli Mariadi Yusli Mariadi Yusnita Divandra Yusvita Aprilyan Zikriani, Santun Wahyu Zuhrotul Isnaini Zuhrotul Isnaini