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PENDAMPINGAN PENGGUNAAN MENDELEY PADA MAHASISWA SEMESTER AKHIR FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MATARAM Paradisa Sukma; Novia Rizky; Tri Hanani; Victoria K. Priyambodo; Rini Ridhawati; Tusta C.I.T Prasedya
Jurnal Abdimas Sangkabira Vol. 3 No. 1 (2022): Jurnal Abdimas Sangkabira, Desember 2022
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v3i1.323

Abstract

Perguruan tinggi merupakan salah satu Lembaga Pendidikan yang mewajibakan penulisan karya ilmiah sebagai syarat kelulusan. Karya ilmiah perlu disusun berdasarkan kaidah yang berlaku. Penulisan karya ilmiah perlu memperhatikan sistematika penulisan, termasuk penggunaan kutipan dan daftar pustaka. Oleh karena itu, cara penulisan sitasi dan daftar pustaka perlu diperhatikan dan diterapkan dengan tepat. Diharapkan dengan adanya pendampingan ini, mahasiswa berkesempatan untuk memanfaatkan program aplikasi Mendeley dengan mengutip sumber-sumber yang digunakan selama proses penulisan karya ilmiah
The Development of Types and Measurement of Banking Risk: A Literature Review Tri Hanani
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 4 No 2 (2022): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v4i2.194

Abstract

Banking is one of the vital industries of every country. Healthy banking supports the stability of a country's economy so banking risks are crucial to be analyzed. The purpose of this article is to identify banking risk and its measurement as well as to explore the comparison of theories and empirical studies of risk in large and small banks. This article was compiled using the literature review method from several studies related to bank risk and its measurement published in the period 1997 to 2020. This study shows that banking risk is currently divided into eight types, namely: credit risk, market risk, liquidity risk, operational risk, compliance risk, legal risk, reputation risk, and strategic risk. Several theories developed in the banking sector include the unstable banking hypothesis, the too-big-to-fail hypothesis, the agency cost hypothesis, and the small bank advantage hypothesis.
ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING DAN ACTIVITY BASED COSTING (ABC) GUNA PENENTUAN HARGA JUAL TELUR PUYUH Ismi Febriani; Herlina Pusparini; Isnawati Isnawati; Tri Hanani
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2024
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v3i1.3280

Abstract

This study aimed to compare the cost of commodities produced through the use of activity-based costing versus full costing techniques. One of the micro, small, and medium-sized businesses involved in organic quail egg farming is Organik Quail Farm. Organik Quail Farm has never used the whole costing approach, often known as ABC, to determine the cost of commodities produced since its founding. This study, which compares an explanatory study with a comparison study, is descriptive quantitative research. Three methods are utilized to acquire data: documentation, interviews, and observation. The study's findings show that employing the ABC technique of calculation resultsed in greater production costs than complete costing method calculation. Production costs using the complete costing technique come to Rp. 26,940,908. With 1260 trays produced in a single production utilizing the complete costing approach, the production cost is Rp. 26,940,908; this works out to Rp. 21,328 per tray. In contrast, the activity-based costing method yields production costs of Rp. 26.409.281 for a single production cycle that produces 1260 trays; this method's cost of production is Rp. 20,960 per tray. The cost of items produced per tray employing this method is Rp 20,960. One manufacturing cycle produces 1260 trays. The results obtained using the comprehensive costing approach are Rp 422 larger than those obtained with the activity-based costing method, which is 0.019% smaller.
Analisis Efisiensi Biaya Operasional Melalui Pengendalian Energy Cost Dan Sumber Daya Manusia Pada Periode Low Season Di Hotel Aruna Senggigi Ida Ayu Ari Nitiyasa; Mayu Finnari; Ni Luh Ning Puspawati; Novia Rizki; Tri Hanani; Sri Bagia
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2026): 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.v6i2.3175

Abstract

This study aims to analyze operational cost efficiency through energy cost control and human resource management during the low season period at Hotel Aruna Senggigi. This research uses a descriptive qualitative approach with data collection techniques including interviews, observation, and documentation. The informants in this study consist of the Chief Engineering and the Human Resources Department (HRD) manager, while supporting data were obtained from occupancy reports, energy consumption records, and staffing data. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results show that room occupancy levels have a direct impact on energy consumption, particularly electricity, which represents the largest component of hotel operational costs. During the low season, energy cost decreased by approximately 20% compared to the high season due to reduced room activity and the implementation of energy-saving strategies. From the human resource perspective, the hotel adjusts its workforce by utilizing daily workers and flexible scheduling to maintain cost efficiency. Overall, operational cost efficiency is achieved through the adjustment of operational activities without compromising service quality.
Apakah Religiusitas Dan Ideologi Etis Benar-Benar Penting? Sebuah Perspektif Dari Hubungan Antara Love Of Money Dan Perilaku Tidak Etis Para Akuntan Tri Hanani; Paradisa Sukma; Novia Rizki; Wulandari Agustiningsih; Victoria Kusumaningtyas Priyambodo
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2026): 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.v6i2.3208

Abstract

Financial statements are a crucial element of an accountant's preparation. However, accountants often engage in unethical behavior toward financial statements, one of which is based on a love of money. This study aims to determine the moderating impact of ethical ideology and religiosity on the relationship between love of money and unethical behavior. This is a quantitative study using a questionnaire as the data collection technique. Data processing with a total of 205 respondents revealed a significant impact of love of money on the tendency for unethical behavior in accountants. This implies that one of the root causes of unethical behavior in accountants is an excessive love of money. This study also provides empirical evidence that intrinsic religiosity can weaken the impact of love of money on unethical behavior, while extrinsic religiosity does not. This implies that the deeper and more internalized a person's religiosity, the lower the impact of love of money on the tendency for unethical behavior.
Penguatan Implementasi Green Hospitality Melalui Program Konservasi Lingkungan untuk Mendukung Sustainable Coastal Tourism di Kawasan Perhotelan Pesisir Paradisa Sukma; Novia Rizki; Tri Hanani
ARRUS Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2026)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.abdiku5089

Abstract

Kawasan pesisir merupakan salah satu destinasi wisata yang memiliki daya tarik tinggi dan berkontribusi terhadap perkembangan sektor pariwisata di Indonesia. Namun, meningkatnya aktivitas pariwisata dan operasional industri perhotelan di kawasan pesisir berpotensi menimbulkan berbagai permasalahan lingkungan, seperti penumpukan sampah, tingginya konsumsi energi dan air, serta tekanan terhadap ekosistem pesisir. Oleh karena itu, diperlukan penerapan konsep green hospitality sebagai upaya mendukung terwujudnya sustainable coastal tourism. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat implementasi green hospitality melalui program konservasi lingkungan di Novotel Lombok Resort and Villas. Metode pelaksanaan kegiatan menggunakan pendekatan partisipatif dan kolaboratif yang terdiri atas empat tahapan, yaitu identifikasi dan analisis kebutuhan, edukasi dan sosialisasi green hospitality, aksi konservasi lingkungan pesisir melalui kegiatan beach clean-up, serta penguatan dan keberlanjutan program. Hasil kegiatan menunjukkan bahwa hotel telah menerapkan beberapa praktik ramah lingkungan, seperti pemilahan sampah, efisiensi penggunaan listrik dan air, serta kegiatan konservasi lingkungan. Kegiatan edukasi dan sosialisasi berhasil meningkatkan pemahaman dan kesadaran karyawan mengenai pentingnya penerapan green hospitality dalam operasional hotel. Selain itu, aksi konservasi lingkungan pesisir melalui kegiatan beach clean-up memperkuat kepedulian dan partisipasi karyawan dalam menjaga kebersihan serta kelestarian kawasan pesisir. Kegiatan pengabdian ini juga menghasilkan penguatan komitmen hotel dalam mendukung pengelolaan lingkungan yang berkelanjutan. Dengan demikian, implementasi green hospitality melalui program konservasi lingkungan dapat menjadi salah satu strategi dalam mendukung terwujudnya sustainable coastal tourism di kawasan perhotelan pesisir.
Pengaruh Sosial Media Co-Creation dan Praktik Akuntansi Manajerial Terhadap Keberlanjutan Industri Hospitality dengan Kinerja Perusahaan Sebagai Variabel Mediasi Wulandari Agustiningsih; Tri Hanani; Victoria Kusumaningtyas Priyambodo; Novia Rizki
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 11 No. 2 (2026): Jurnal Penelitian Ekonomi dan Akuntansi JPENSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v11i2.2796

Abstract

This study examines the effect of social media co-creation integration and managerial accounting practices on the sustainability of the hospitality industry, with company performance as a mediating variable. This research uses a survey method with a purposive sampling technique conducted on the Gen Z population involved in co-creation in the hospitality industry. Social Cognitive Theory and Theory of Planned Behavior are used to understand social interactions and adoption factors. In the data collection stage, researchers managed to obtain a total of 202 questionnaires for further testing using smartpls. The results of the study show a significant relationship between social media integration and the sustainability of the hospitality industry, with company performance as a mediator. Managerial Accounting has no direct influence on Hospitality Sustainability and is not significant. This study provides strategic recommendations for stakeholders to improve performance and sustainability through technological innovation in the hospitality industry
TECHNOLOGY AND COOPERATIVE ACCOUNTABILITY: APPROACHES TO ORGANIZATIONAL AND MANAGEMENT, BUSINESS AND SERVICES, AND FINANCIAL ASPECTS Novia Rizki; Victoria K Priyambodo; Tri Hanani; Baiq Alon P. Gayatri
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2078

Abstract

The development of information technology is very rapid in its use, including in the financial reporting sector. This study aims to analyze whether the use of technology has an impact on the accountability of cooperatives in East Lombok. This quantitative study uses a questionnaire with a total of 52 cooperative respondents. Data analysis uses path analysis with the Partial Least Square-Structural Equation Model (PLS-SEM). The results show that the use of technology has a significant effect on the cooperatives’ accountability which is measured comprehensively with three approaches, namely organizational and management, business and service, and financial aspects. This study contributes to the literature on the determinants of cooperative accountability in Indonesia which are very closely related to the use of information technology. In addition, this study provides empirical evidence of the impact of technology use on accountability which is not only measured from a financial aspect.
PELATIHAN DIGITAL MARKETING DALAM RANGKA MENINGKATKAN KAPASITAS UMKM DI KOTA MATARAM Tri Hanani; Wulandari Agustiningsih; Paradisa Sukma; Novia Rizki; Victoria Kusumaningtyas Priyambodo
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 6, No 2 (2026): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v%vi%i.2110

Abstract

The rapid development of digital technology in the business world is compelling entrepreneurs, particularly SMEs, to adapt by leveraging digital marketing to enhance their competitiveness. This study aims to improve the knowledge and skills of SME entrepreneurs in Mataram City in utilizing digital marketing as a marketing strategy. The method used was a participatory training approach consisting of planning, training material development, dissemination, training implementation, and evaluation, involving 18 SME operators from various sectors. The results of the activity showed that the training went well and had a positive impact on participants’ understanding, with 80% of participants stating they fully understood the material presented and 20% stating they understood it reasonably well, and they began to gain insights into the application of digital marketing for their businesses. The conclusion of this study indicates that digital marketing training is effective in enhancing the knowledge and skills of SMEs, although there are still technical implementation challenges, such as limitations in content creation capabilities and human resources. Therefore, more intensive and practice-based follow-up training is required. ABSTRAKPerkembangan teknologi digital dalam dunia bisnis semakin pesat dan menuntut pelaku usaha, khususnya UMKM, untuk mampu beradaptasi melalui pemanfaatan digital marketing guna meningkatkan daya saing. Penelitian ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pelaku UMKM di Kota Mataram dalam memanfaatkan digital marketing sebagai strategi pemasaran. Metode yang digunakan adalah pendekatan pelatihan partisipatif yang terdiri atas tahap perencanaan, pengembangan media pelatihan, sosialisasi, pelaksanaan pelatihan, serta evaluasi, dengan melibatkan 18 pelaku UMKM dari berbagai sektor. Hasil kegiatan menunjukkan bahwa pelatihan berjalan dengan baik dan memberikan dampak positif terhadap pemahaman peserta, di mana sebanyak 80% peserta menyatakan sangat memahami materi yang disampaikan dan 20% menyatakan cukup memahami, serta mulai memiliki wawasan dalam penerapan digital marketing untuk usaha mereka. Kesimpulan dari penelitian ini menunjukkan bahwa pelatihan digital marketing efektif dalam meningkatkan kapasitas pengetahuan dan keterampilan UMKM, meskipun masih terdapat kendala dalam implementasi teknis seperti keterbatasan kemampuan pembuatan konten dan sumber daya manusia, sehingga diperlukan pelatihan lanjutan yang lebih intensif dan berbasis praktik.
CORPORATE GOVERNANCE AND ESG PERFORMANCE: A LITERATURE REVIEW OF MEASUREMENT PROXIES AND EMPIRICAL FINDINGS Novia rizki; Victoria K. Priyambodo; Tri Hanani; Paradisa Sukma
AKUNTANSI DEWANTARA Vol 10 No 1 (2026): Vol 10 No 1 (2026): AKUNTANSI DEWANTARA VOL. 10 NO 1 APRIL 2026
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v10i1.22827

Abstract

This study aims to examine the relationship between corporate governance and ESG (Environmental, Social, and Governance) performance by identifying measurement proxies and synthesizing empirical findings from previous studies. The method employed is a narrative literature review of 25 Scopus-indexed journal articles. The governance mechanisms examined include board characteristics, namely board size, board independence, CEO duality, gender diversity, expertise and educational background, as well as ownership structures, including institutional, foreign, family, and state ownership. The results indicate that most governance mechanisms positively affect on ESG performance, particularly gender diversity, board independence, environmental expertise, institutional ownership, and foreign ownership. However, several studies report inconsistent regarding board size, CEO duality, and state ownership. These findings confirm that corporate governance is a critical factor in supporting sustainability strategies and enhancing ESG performance