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All Journal GANEC SWARA Jurnal Aplikasi Akuntansi Valid Jurnal Ilmiah Jurnal Ilmiah Akuntansi Kesatuan BERNAS: Jurnal Pengabdian Kepada Masyarakat Media Bina Ilmiah Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Waisya : Jurnal Ekonomi Hindu Valid Jurnal Pengabdian Kredibel: Jurnal Ilmiah Manajemen Pariwisata
I Nengah Arsana
Sekolah Tinggi Ilmu Ekonomi AMM
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Analisis Efektivitas dan Efisiensi Pelaksanaan Anggaran Belanja Pada BAPPEDA dan LITBANG Kabupaten Dompu Dinda Arista Kholifaturrahmah; I Made Murjana; I Nengah Arsana
Kredibel: Jurnal Ilmiah Manajemen Vol. 1 No. 3 (2023): Vol. 1 No. 3 Desember 2023
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to determine and analyze the level of effectiveness and efficiency of the budget in the 2018-2022 Bappeda & Litbang in Dompu Regency. Data collection techniques used in this study are documentation and interviews. The analytical method used in this study is descriptive quantitative analysis and data analysis using the method of measuring effectiveness and efficiency. The research results show that the effectiveness level of budget implementation at Bappeda & Research and Development of Dompu Regency in 2018-2022 is categorized as effective with an average ratio of effectiveness levels over the last five years of 94.48%. Meanwhile, the overall level of efficiency of the expenditure budget at Bappeda & Research and Development of Dompu Regency in 2018-2022 is categorized as efficient with an average ratio of efficiency level over the last five years of 65.3%.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i1.4388

Abstract

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.
Pendampingan Pendirian Koperasi Simpan Pinjam Lokasamgraha PHDI Narmada I Nengah Arsana; I Made Suardana; Ni Nyoman Yuliati; Agus Khazin Fauzi; Baiq Desthania Prathama
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i3.5217

Abstract

Pengabdian kepada masyarakat yang merupakan peran nyata Sekolah Tinggi  Ilmu Ekonomi AMM Mataram bertujuan untuk memberikan pemahaman mengenai persiapan dan langkah-langkah yang harus dilakukan dalam memenuhi persyaratan pengurusan pendirian koperasi simpan pinjam di wilayah binaan Parisada Hindu Dharma Indonesia Kecamatan Narmada Kabupaten Lombok Barat. Pendirian koperasi simpan pinjam ini didirikan untuk membantu masyarakat agar terhindar dari rentenir dengan bunga tinggi. Metode pelaksanaan yang digunakan adalah dengan sosialisasi, penyuluhan dan pendampingan. Hasil dari kegiatan pengabdian kepada masyarakat ini adalah terbentuknya Koperasi Simpan Pinjam Lokasamgraha PHDI Narmada dengan akta pendiriannya disahkan dengan Keputusan Menteri Hukum dan Hak Asasi Manusia Republik Indonesia Nomor AHU-00110836.AH.01.26.Tahun 2021 tanggal 21 Juni 2021. Dengan demikian, terbentuknya koperasi simpan pinjam ini akan mampu untuk memenuhi kebutuhan masyarakat pada umumnya dan umat Hindu di wilayah Kecamatan Narmada pada khususnya yang akan menjadi anggota dan sekaligus akan meningkatkan kesejahteraan mereka
DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN LOMBOK BARAT RUSLI AMRUL; NI NYOMAN YULIATI; I NENGAH ARSANA; ASYSYIFA SAFIA SAWALISARI
GANEC SWARA Vol 18, No 2 (2024): Juni 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i2.888

Abstract

This study aimed to analyze factors that influence the quality of local government    financial statements (empirical study in OPD’s Lombok Barat regency). The Population of this study is in the scope of the OPD’s Lombok Barat regency that is involved in the financial administration of local. Samples were taken using purposive sampling. The criteria are based on the employess involved in the preparation of financial statements. Each of OPD is taken 5 (five) respondents involved in the preparation of financial satatements consisting of the head and treasurers of sub-section of finance service Lombok Barat regency, staff information system of sub-section of finance agancy and other staff who know related finance in agency Lombok Barat regency. Data obtained by distributing questionnaires to 81 respondents in 21 agency Lombok Barat regency. Based on the result of questionnaire processing using multiple linear regression analyze, t test known partially variable of human resource competence, the application of government accounting standards and, the utilization information technology affect quality of local government financial reporting Lombok Barat regency. Instiead of internal control system has no significant effect on the quality of the financial statements of the Lombok Barat regency
Financial Distress Predictionin Rural Banks in Indonesia: Pressure Ratio, Intermediation, and Efficiency Arsana, I Nengah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3491

Abstract

This study investigates the impact of financial institution pressure ratios, intermediation, and efficiency on financial distress in Rural banks in Indonesia, vital for economic stability due to their role in serving underserved communities. The objective is to analyze how Non-Performing Loans, Capital Adequacy Ratio, Liquid Assets to Total Assets, Loan to Deposit Ratio, Net Interest Margin, and Operating Expenses to Operating Income influence financial distress, measured by the Interest Coverage Ratio. The research uses data from 639 Rural banks over 2014–2023, totaling 6,390 observations, sourced from the Financial Services Authority. Binary logistic regression was employed for analysis. Findings reveal that Non-Performing Loans and Operating Expenses to Operating Income significantly increase the likelihood of financial distress, while Capital Adequacy Ratio, Liquid Assets to Total Assets, Loan to Deposit Ratio, and Net Interest Margin significantly reduce it. The model demonstrates strong predictive power with 88.2% classification accuracy and a Nagelkerke R Square of 0.701. These results underscore the importance of managing credit risk and operational efficiency to enhance financial resilience. The study offers critical policy implications for regulators and bank management to mitigate risks and strengthen the financial health of Rural banks, supporting sustainable economic growth.
Pendampingan Manajemen Keuangan Usaha Dan Penguatan Kemitraan Bahan Baku Pada UMKM Kopi Manggis Lombok I Nengah Arsana; Putri Reno Kemala Sari; Rusdi; Syaiful Amri
Valid Jurnal Pengabdian Vol. 4 No. 2 (2026): Vol. 4 No. 2 Juli 2026
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This community service program is a follow-up to a previous mentoring activity on product development and marketing strategy for a mangosteen coffee MSME in Lombok. While the previous stage focused on the market side of the business, this stage addresses the internal side, namely, business financial management and the strengthening of raw material partnerships with local farmers. The methods used include a community socialisation session involving residents and coffee farmers, on-site business consultations, and intensive mentoring sessions covering the separation of business and household finances, simple bookkeeping, cost of production calculation, pricing, and raw material inventory management. The results show that the partner can record transactions consistently, understand the cost structure of each product variant, set prices based on cost calculation, and build a clearer supply arrangement with local farmers. These improvements complement the marketing capacity built in the previous stage and strengthen the overall sustainability of the partner's business.
Pengaruh Kebijakan Dividen, Likuiditas, Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Food and Beverage Yang Terdaftar Di Bei Periode 2017-2022 Yundila Suswiantini; I Nengah Arsana; Baiq Desthania Prathama
Kredibel: Jurnal Ilmiah Manajemen Vol. 4 No. 4 (2025): Vol. 4 No. 4 Agustus 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to examine the effect of Dividend Policy, Liquidity, and Profitability on Company Value with Good Corporate Governance as a moderating variable in Food and Beverage companies listed on the IDX for the 2017-2022 period. This type of research is quantitative research with a causal associative approach. The samples used in this study were 7 companies with 42 observation data. The data collection method used was purposive sampling. Data analysis technique using multiple linear regression analysis. The results of this study indicate that the Dividend Policy has the effect of has a positive and insignificant effect on firm value with a tcount > ttable (0.283 > 0.05), Liquidity has a negative and significant effect on firm value with a tcount <ttable (0.003<0.05), Profitability has a negative and insignificant effect on firm value with tcount > ttable (0.098 > 0.05). Dividend Policy, Liquidity, and Profitability have a simultaneous effect on firm value. Good Corporate Governance is able to moderate (strengthen) liquidity on firm value, while Good Corporate Governance is unable to moderate (weaken) the effect of dividend policy and profitability on firm value.
Analisis Kinerja Keuangan Industri Mebel Di Kawasan Ampenan Pada Masa Pandemi Covid-19 Menggunakan Analisis Rasio (Studi Kasus Pada UD. Mebel Tinggar Jaya) Muhammad Mulyaddin; I Nengah Arsana; Topan Siswanto
Kredibel: Jurnal Ilmiah Manajemen Vol. 5 No. 2 (2025): Vol. 5 No. 2 Desember 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This research aims to analyze financial performance UD. Furniture Tinggar Jaya uses financial ratios, namely liquidity ratios, solvency ratios, profitability ratios before and during the covid-19 pandemic for the 2017-2022 period. So this research variable consistsof 3 (three) independent variables, namely liquidity ratio(X1), solvency variables (X2) and profitability ratio (X3) and financial performance (Y) . This type of research uses descriptive research. The data analysis technique used is financial ratio analysis. The result of this research show that there are fluctuations every year. From the liquidity aspect with current ratio and cash ratio indicators before and during the covid-19 pandemic for the 2017-2022 period UD. Furniture Tinggar Jaya is still in a stable conditionin paying off its current debtswith its current assets. From the solvency aspect with the debt to asset ratio and debt to equity ratio indicators before and during the covid-19 pandemic for the 2017-2022 period UD. Furniture Tinggar Jaya is also still in a stable condition in paying off its total debts with the total assets it owns. As for the profitability aspect with indicators of return on assets and return on equity before and during the covid-19 pandemic for the 2017-2022 periode UD. Furniture Tinggar Jaya is said to be in an unstable condition in gaining profits because the calculation results show it is below the industry standard average.
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

Abstract

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.
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 Komang Hanita Lalu Jamhuri Hidayat Maya Melisa Muhammad Mulyaddin Ngakan Putu Surya Harta Bhuwana Putri Reno Kemala Sari Rusdi Siswanto, Topan Sopian Saori Surahman Hidayat Syaiful Amri Syakbani, Baehaki Yuliati, Ni Nyoman Yundila Suswiantini Yusi Faizhatul Octavia