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All Journal GANEC SWARA Jurnal Aplikasi Akuntansi Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Valid Jurnal Ilmiah jurnal ilmiah hospitality BERNAS: Jurnal Pengabdian Kepada Masyarakat Media Bina Ilmiah Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Waisya : Jurnal Ekonomi Hindu Kredibel: Jurnal Ilmiah Manajemen Akuntansi: Jurnal Ilmiah Akuntansi

I Nengah Arsana

Sekolah Tinggi Ilmu Ekonomi AMM

Author-ID : 2430256

Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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ANALISIS RASIO ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA KOPERASI KARYAWAN ANGKASA PURA 1 “SELAPARANG” BANDARA INTERNASIONAL ZAINUDIN ABDUL MAJID Lalu Jamhuri Hidayat; I Nengah Arsana; Ni Nyoman Yuliati
Jurnal Aplikasi Akuntansi Vol 4 No 2 (2020): Jurnal Aplikasi Akuntansi, April 2020
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

This research aim to to know cash flow statement performance and growth of KokapuraSelaparang pursuant to year cash flow statement 2014-2018. this descriptive Research type with quantitative approach. Technique data collecting the used Technique interview and documentation. Research object in the form of balance data, loss and profit report, cash flow statement and allocation of division of Net income and also common picture of co-operation in year 2014-2018. Technique analyse data the used [is] cash flow ratio analysis which consist of Cash Flow Operation ratio ( AKO), Coverage Fund Flow ratio ( CAD), Coverage Cash ratio to Flower ( CKB), Coverage Cash ratio to Current Liabilities ( CKHL), Capital Expenditure ratio ( PM), Total Liabilities ratio ( TH), Free Clean Cash Flow ratio ( AKBB) and ratio Sufficiency of Cash Flow ( KAK). Monetary performance of KokapuraSelaparang in year 2014-2018 assessed from cash flow statement ratio expressed is good enough, its performance [in] telling good enough because from eight calculation of cash flow ratio above expressing that 3ratio fulfill standard 1, and only 4 ratio which [is] menu [do] not standard 1. Ratio which [do] not fulfill standard namely Cash Flow Operation ratio ( AKO), Coverage Cash to Current Liabilities ( CKHL) and Total Liabilities ( TH) and Sufficiency Of Cash Flow ( KAK). And ratio which have fulfilled standard namely Coverage Fund Flow ( CAD), Coverage Cash to Flower ( CKB), Capital Expenditure ( PM), and Free Clean Cash Flow ( AKBB. In this case Co-Operation unable to pay [for] ability of fluent obligation and and also indigent provide cash to fulfill its obligation. KokapuraSelaparanghave to can improve cash flow of activit operate for [so that/ to be] obligation short-range fufilled, maximizing and managing cash flow of got financing of member [so that/ to be] self-supporting.

ANALISIS PREDIKSI KEBANGKRUTAN USAHA PADA KSP. MADANI NTB I Nengah Arsana; Baehaki Syakbani
Valid: Jurnal Ilmiah Vol 14 No 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

This study aims to determine the overall picture of the financial performance of KSP. Madani NTB during 2007 to 2016 based on the Altman Z-Score method that has been equipped with a cut-off point to determine the classification of bankruptcy. Altman uses five financial ratios destined for the company : Working Capital to Total Assets (X1), Retained Earning to Total Assets (X2), Earning Before Interest and Tax to Total Assets (X3), Book Value Equity of Total Liabilities (X4) And Sales to Total Assets (X5). This study is a descriptive study conducted on KSP.Madani NTB during 2007 to 2016. The results of this study indicate that the highest Z-Score score of 21.94 in 2007, the lowest Z-Score score of 8.56 in 2012 or The average Z-Score score of 14.02 is above the cut-off point of Z > 2.90 entering the criteria of not going bankrupt (the company is in good health)

Risiko Usaha dan Rentabilitas pada BPR Konvensional di Nusa Tenggara Barat Ni Nyoman Yuliati; I Nengah Arsana; I Made Suardana
Valid: Jurnal Ilmiah Vol 18 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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The purpose of this study was to determine the effect of business risk variables consisting of credit risk, liquidity risk and assets risk on profitability which is proxied by income to total assets on Conventional Rural Banking in Nusa Tenggara Barat (NTB). The population in this study were all conventional rural bank in NTB, totalling 29 banks. The sample was determined by using saturated sampling method so that the entire population of 29 banks was used as the sample. The results of this study indicate that credit risk has a negative relationship and has no significant effect on profitability, liquidity risk has a negative relationship and has a significant effect on profitability and assets risk has a positive relationship and has a significant effect on profitability

PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN ORGANISASI NONLABA PADA BANJAR SUKA DUKA (BSD) DHARMA SARI BUMI PAGUTAN PERMAI (BPP) I Nengah Arsana; I Wayan Nuada; I Made Suardana
Jurnal Ilmiah Hospitality Vol 10 No 2: Desember 2021
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jih.v10i2.1075

Tujuan dari pengabdian masyarakat ini dilakukan untuk mengadakan pendampingan secara teknis pembuatan dan penyajian laporan keuangan organisasi nonlaba khususnya pada BSD. Dharma Sari BPP yang berpedoman pada ISAK 35. Metode pengabdian yang digunakan adalah ceramah, pelatihan dan pendampingan. Hasil pengabdian pengabdian menunjukkan bahwa BSD. Dharma Sari BPP dalam melakukan pencatatan keuangan selama ini menggunakan microsoft-excel, namun laporan keuangan yang dibuat masih secara manual dan sederhana, hanya mencatat transaksi penerimaan kas dan pengeluaran kas secara sederhana. Dalam pendampingan telah dilakukan pelatihan teknis untuk menyusun atau menyajikan laporan keuangan yang berpedoman pada ISAK 35 dengan aplikasi yang berbasis excel. Kegiatan pendampingan berjalan lancar dimana pelaksanaan teknis penyusunan laporan keuangan dari memposting transaksi kas maupun non kas dilakukan secara sederhana dan hasil akhir dari pendampingan dapat berupa laporan keuangan standar yang berpedoman pada ISAK 35.

KINERJA KEUANGAN BANK PERKREDITAN RAKYAT MILIK SWASTA DAN BADAN USAHA MILIK DAERAH DI PROVINSI NUSA TENGGARA BARAT Baiq Desthania Prathama; I Nengah Arsana; Ni Nyoman Yuliati
Jurnal Ecoment Global Vol. 7 No. 2 (2022): Edisi Agustus 2022
Publisher : Universitas Indo Global Mandiri Palembang

Penelitian ini bertujuan untuk mengetahui ada tidaknya perbedaan kinerja keuangan antara BPR Milik Swasta dan BPR BUMD ditinjau dari aspek permodalan, kualitas aktiva produktif, likuiditas, dan aspek rentabilitas. Jenis penelitian dalam penelitian ini adalah penelitian komparatif yang membandingkan kinerja keuangan BPR Milik Swasta dan BPR Badan Usaha Milik Daerah (BUMD) di Provinsi NTB selama peride tahun 2018-2020. Alat yang digunakan untuk menilai kinerja keuangan adalah melakukan penilaian dari aspek permodalan yang diukur dengan rasio kewajiban pemenuhan modal minimum (KPMM), aspek kualitas aktiva produktif (KAP), aspel likuiditas yang diukur dengan rasio LDR dan Cash Ratio, dan aspek rentabilitas yang diukur dengan rasio BOPO. Dalam membandingkan kinerja keuangan BPR milik swasta dengan BPR BUMD digunakan alat statistic uji Independent Sampel T Test. Hasil penelitian diperoleh hasil bahwa kinerja keuangan yang ditinjau dari aspek permodalan dan aspek kualitas aktiva produktif dapat dikatakan bahwa tidak ada perbedaan yang signifikan antara BPR milik swasta dengan BPR BUMD, sedangkan kinerja keuangan yang ditinjau dari aspek likuiditas dan aspek rentabilitas dapat dikatakan bahwa ada perbedaan yang signifikan antara BPR milik swasta dengan BPR BUMD

PENGARUH TRANSAKSI NON TUNAI TERHADAP JUMLAH UANG BEREDAR DI INDONESIA DENGAN INFLASI SEBAGAI VARIABEL MODERASI Maya Melisa; Indah Ariffianti; Baiq Desthania Pratama; I Nengah Arsana; I Wayan Nuada
Media Bina Ilmiah Vol. 17 No. 1: Agustus 2022
Publisher : LPSDI Bina Patria

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Penelitian ini bertujuan untuk mengetahui pengaruh transaksi non tunai terhadap jumlah uang beredar di Indonesia dengan inflasi sebagai variabel moderasi. Penelitian ini menggunakan data time series yang meliputi data nominal transaksi non tunai, data jumlah uang beredar, dan data inflasi di Indonesia secara bulanan dan periode tahun 2018 sampai dengan oktober 2020 sehingga menghasilkan populasi penelitian sebanyak 34 bulan. Variabel independent (X) meliputi APMK kredit (X1), APMK debit (X2), dan E-money (X3). Variabel dependent (Y) adalah Jumlah Uang Beredar. Sedangkan variabel moderasinya adalah Inflasi (Z). Teknik analisis yang digunakan adalah analisis regresi linier berganda dan untuk uji interaksi moderasi menggunakan uji Moderating Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa transaksi APMK kredit, APMK debit, dan E-money berpengaruh signifikan secara parsial dan simultan terhadap jumlah uang beredar (M2) di Indonesia. Sedangkan inflasi memiliki pengaruh positif dan signifikan terhadap jumlah uang beredar, artinya ketika inflasi meningkat maka jumlah uang beredar akan naik namun pengaruh antara keduanya tidak dapat secara langsung atau terlihat nyata

PENGARUH REWARD DAN PUNISHMENT TERHADAP KINERJA KARYAWAN PADA KSP. CITRA LESTARI Ngakan Putu Surya Harta Bhuwana; I Nengah Arsana; Surahman Hidayat
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 1 No. 1 (2022): Juli 2022
Publisher : PT Seval Literindo Kreasi

This study aims to examine the effect of Reward and Punishment on employee work performance. So that this research variable consists of 2 (two) independent variables, namely Reward (X1), Punishment (X2), and the dependent variable is employee performance (Y). The population of this research is KSP. Citra Lestari is involved in the company. The type of research used in this research is associative research. Samples were taken using non-probability sampling with saturated samples where all employees were sampled, amounting to 30 people. The data was obtained by distributing 30 questionnaires to the respondents in the KSP. Citra Lestari. Data were analyzed using multiple linear regression. The results show that Reward and Punishment have a significant effect on work performance as evidenced by t-test analysis. Each x variable has t count > t table, namely Reward (4.915 > 2.051) and Punishment (1997 < 2.051). The results of this study also show that Reward (X1), Punishment (X2) simultaneously have a significant effect on employee performance (Y) with a calculated F value > F table (0.000 < 0.05) and Adjusted R Square of 0.761. And the Reward variable is the variable that most dominantly influences employee performance (Y), which is indicated by the highest beta coefficient value, which is 0.531 or 53.1%.

Pemberdayaan Masyarakat Dalam Menumbuhkan dan Meningkatkan Kompetensi Berwirausaha Pasca Pandemi COVID-19 Agus Khazin Fauzi; Baiq Desthania Prathama; Sopian Saori; I Nengah Arsana; Yusi Faizhatul Octavia
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023)
Publisher : Universitas Majalengka

Since the occurrence of Covid-19, many people in the surrounding community have lost their jobs or the bussines they are involved in have closed so that the impact on income has decsreased. As an effort to overcome this,in order to survive and produce an economy for the family, it is necessary that the community has entrepreneurial competencies including innovation and creativity. Because, so far in the field there are still many hamlet or village potentials that have not been optimized. On the other hand, there are many business actors who have been around for a long time but the haven't developed because they are not well known by the wider community. Through this community service, the community is empowered by being trained to utilize waste glass bottles or peanuts to produce new products that are more efficient and have added value, the community is introduced to the use of social media and the importance of having a product brand so that it's better known to the wider community. So, when living in the age of technology, information on facilities and support possessed by business actors, such as QRIS accounts, is useful when consumers make non-cash transactions. Do not forget too, the importance of business actors in terms of financial management so that they know the development of their business. The result of this community service is that the entrepreneurial competence of the community is growing, such as producing new products, using information technology media as a means of promotion and non-cash transactions as well as financial management insights so that they are able to compete with other businesses.

ANALISIS KERENTANAN USAHA BANK PERKREDITAN RAKYAT DI NTB PERIODE 2012-2021 I Nengah Arsana; I Wayan Nuada
Media Bina Ilmiah Vol. 17 No. 7: Februari, 2023
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/mbi.v17i7.288

This study was to determine the internal factors that influence the vulnerability of rural banks (BPR) in West Nusa Tenggara. BPR vulnerability is measured using the modified Crisis and Default Index (C&D Index), while the data analysis method uses logit regression. The sample for this research is 18 rural banks in West Nusa Tenggara for the period 2012 to 2021. The results show that the vulnerability of BPRs in NTB has fluctuated, where in the 2012-2014 period the average BPR was identified as not vulnerable, the 2015-2017 period the average BPR was identified as vulnerable and in the 2018-2019 period the average BPR in NTB was again identified as not vulnerable, then in the 2020-2021 period BPR in NTB was again identified as vulnerable. Rural banks that are identified as vulnerable indicate that the BPR has experienced a decline in the intermediary function. Meanwhile, the variables that have a significant effect on the Crisis and Default Index are the assets utilization variable which has a negative effect which indicates that the higher the assets utilization ratio, the lower the vulnerability of rural banks in NTB and the cost of efficiency variable has a positive effect which indicates that the higher the cost of efficiency ratio, the increase the possibility of vulnerable BPR in NTB.

FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU PEMBELIAN IMPULSIF Topan Siswanto; Komang Hanita; I Nengah Arsana
Waisya : Jurnal Ekonomi Hindu Vol 1 No 2 (2022)
Publisher : Institut Agama Hindu Negeri Gde Pudja Mataram

This study aims to determine the partial and simultaneous effect of promotion, shopping emotion, and store atmosphere on impulse buying behavior at Transmart Carrefour Mataram City. The population in this study were consumers who visited the Transmart Carrefour Mataram City with a total sample of 100 respondents. The sampling technique used in this study is a non-probability sampling technique with purposive sampling method. The data analysis technique used is the multiple linear regression analysis technique. The results of this study indicate that the variables of promotion, shopping emotion, and store atmosphere do not partially have a significant effect on impulsive buying behavior, only shopping emotion, and store atmosphere which has a significant effect, while promotion has an insignificant negative effect and simultaneously shows that the variables of promotion, shopping emotion, and store atmosphere have a significant effect on impulsive buying behavior. In addition, the store atmosphere variable has the most dominant influence on impulse buying.

Co-Authors Amrul, Rusli Ariffianti, Indah ASYSYIFA SAFIA SAWALISARI Baiq Desthania Pratama Dinda Arista Kholifaturrahmah Fauzi, Agus Khazin Hengki Samudra I Made Murjana I Made Suardana I Wayan Nuada I wayan Nuada Inda Ariffianti indah arifanti Jibril Alwi Jahir Komang Hanita Lalu Jamhuri Hidayat Maya Melisa Ngakan Putu Surya Harta Bhuwana Siswanto, Topan Sopian Efendi Sopian Saori Surahman Hidayat Syakbani, Baehaki Yuliati, Ni Nyoman Yusi Faizhatul Octavia

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