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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Journal of Information System, Applied, Management, Accounting and Research Jurnal Bina Akuntansi Budimas : Jurnal Pengabdian Masyarakat ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Sophia Dharma: Jurnal Filsafat Agama Hindu dan Masyarakat Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Jurnal Ilmu Sosial dan Humaniora Jurnal Ilmiah Pengabdian dan Inovasi
Dewa Ayu Oki Astarini
Universitas Bumigora
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Pengaruh dividend per share (DPS), Volume Perdagangan Saham, Laba Akuntansi dan Arus Kas Operasi Terhadap Harga Saham Johan Ardiansyah; Dewa Ayu Oki Astarini; Defel Septian
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 4 No 1 (2023): Riset, Ekonomi, Akuntansi dan Perpajakan(Rekan )
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v4i1.2833

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh dividend per share (DPS), volume perdagangan saham, laba akuntansi dan arus kas operasi terhadap harga saham (studi kasus perusahaan pada IDX30 di Bursa Efek Indonesia). Metode analisis yang digunakan pada penelitian ini adalah analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, uji determinasi koefisien (R2) dan uji hipotesis (uji t dan uji f). Data yang digunakan pada penelitian ini adalah 30 perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2019 sampai dengan tahun 2021. Berdasarkan hasil analisis data dengan menggunakan bantuan program pengolahan data SPSS 25, menunjukan bahwa secara parsial variabel dividend per share (DPS) berpengaruh secara signifikan terhadap harga saham, sedangkan secara parsial variabel volume perdagangan saham, laba akuntansi dan arus kas operasi tidak berpengaruh secara signifikan terhadap harga saham. Sedangkan secara simultan variabel dividend per share (DPS), volume perdagangan saham, laba akuntansi dan arus kas operasi berpengaruh secara signifikan terhadap harga saham.
DETERMINAN MINAT MAHASISWA AKUNTANSI MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAK) DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI Murapi, Ikang; Astarini, Dewa Ayu Oki; Fahrurrohmi, Hairil
Jurnal Bina Akuntansi Vol. 11 No. 1 (2024): Jurnal Bina Akuntansi Volume 11 nomor 1 Januari Tahun 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v11i1.592

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi minat mahasiswa mengikuti Pendidikan Profesi Akuntansi (PPAk). Pendidikan profesi akuntansi adalah pendidikan lanjutan setelah selesai menempuh pendidikan sarjana S1 jurusan akuntansi penelitian ini merupakan penelitian kuantitatif. Sampel dalam penelitian ini mahasiswa fakultas ekonomi dan bisnis strata 1 akuntansi minimal semester 7 universitas yang ada dilombok. Penentuan sampel pada penelitian ini menggunakan rumus slovin. Jumlah sampel yang digunakan pada penelitian ini adalah 5 universitas, dengan jumlah responden sebanyak 55 mahasiswa. Pada penelitian ini ditujukan untuk menguji dan menganalisis pengaruh biaya pendidikan, lama pendidikan, dan pegaruh orang tua terhadap minat mahasiswa mengikuti pendidikan profesi akuntansi dengan motivasi sebagai variabel moderasi. Teknik analisis data menggunakan yaitu Moderated Regression Analysis (MRA), analisis statistik deskriptif, uji asumsi klasik, uji determinasi koefisien (R2) dan uji hipotesis (uji t) dan uji f. Berdasarkan hasil pada penelitian ini menunjukkan bahwa Biaya pendikan dan motivasi mampu memperlemah minat mahasiswa mengikuti PPAk. Lama pendidikan dan motivasi tidak mampu memperkuat hubungan terhadap minat mahasiswa mengikuti PPAk. Pengaruh orang tua dan motivasi tidak mampu memperkuat hubungan terhadap minat mahasiswa mengikuti PPAk. Berdasarkan hasil empiris pada penelitian ini menunjukkan bahwa Biaya pendikan memiliki pengaruh terhadap minat mahasiswa mengikuti PPAk. Lama pendikan memiliki pengaruh terhadap minat mahasiswa mengikuti PPAk. Pengaruh orang tua tidak berpengaruh terhadap minat mahasiswa mengikuti PPAk.
MENGUJI PENGARUH FAKTOR-FAKTOR RATIO TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN ANALISIS REGRESI LINEAR BERGANDA Astarini, Dewa Ayu Oki; Murapi, Ikang; Apriana, Linda
Journal of Information System, Applied, Management, Accounting and Research Vol 8 No 3 (2024): JISAMAR (June-August 2024)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v8i3.1521

Abstract

This research aims to examine the effect of profitability ratios as measured by Return On Assets (ROA), liquidity ratios as measured by Current Ratio (CR), and solvency ratios as measured by Debt to Total Asset Ratio (DAR) on measured financial performance. with Total Assets Turnover (TATO). The population in this research is Hotel Sahid Jaya Tbk. The data used in this research are financial reports from 2017 to 2021. This research uses multiple linear regression analysis methods which are processed using SPSS version 25 application tools. The results of this research show that the profitability ratio has no effect on financial performance because the company has a good financial position. It is not good in terms of net profit, while the liquidity ratio also has no effect on financial performance, and the solvency ratio (DAR) has no effect on financial performance (TATO). The contribution of this research is the use of assets to obtain and increase profits as well as re-evaluating all current assets owned to pay long and short term debts, so that the company can increase maximum profits.
Analisis Faktor-Faktor Yang Mempengaruhi Pengembalian Kredit Dengan Pendekatan Penelitian Lapangan Analysis Factors Influencing Loan Returnwith A Field Research Approach Astarini, Dewa Ayu Oki; Murapi, Ikang; Pascayanti, Yusifa; Fahrurrohmi, Hairil
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 1 (2025): JISAMAR (December-February 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i1.1518

Abstract

The development of the MSME business sector is also evenly distributed in various regions in Indonesia, including Mataram City, West Nusa Tenggara Province (NTB). Mataram City is the capital city of NTB Province with a fairly large number of MSME businesses in the culinary and tourism sectors. One of them is Sandubaya District which is the main focus of this study. Mandalika Village which is a business and shopping center area in Mataram City. The type of research used is a quantitative research method with a field research approach to explore deeply and comprehensively related to phenomena in the field, the data used are primary data and secondary data. The data collection technique used is a questionnaire. This study uses multiple linear regression analysis techniques by testing hypotheses, t-tests and f-tests. The results of the study showed that the significance value of the t-test results was obtained, Loan Value had a negative and insignificant effect, Business experience had a positive and significant effect and Length of business had a positive and significant effect on credit returns. Further research recommendations are to add other variables that can influence the variable using other independent variables that can influence the credit return variable, considering that in this study the contribution of the Loan Value variable is not yet significant.
Experience based economy untuk pengembangan usaha lokal menuju desa new voluntourism Murapi, Ikang; Astarini, Dewa Ayu Oki; Khairunnisa, Khairunnisa; Susanto, Heribertus
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 4 (2024): December
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i4.27366

Abstract

Abstrak Kegiatan pengabdian ini akan memberikan  pelatihan atau edukasi mengenai Pendampingan Experience Based Economy Untuk Pengembangan Usaha Lokal Menuju Desa New Voluntourism, dalam upaya meningkatkan pendapatan ekonomi masyarakat memberikan dampak yang signifikan terhadap pelaku usaha, termasuk pengelola desa wisata. Hadir dalam kegiatan pengabdian kali ini adalah warga Desa Langko berjumlah 30 orang. Metode pengabdian menggunakan beberapa tahapan yaitu, Focus Group Discussion, Pelatihan Edukasi Experience Based Economy Untuk Pengembangan Usaha Lokal Menuju Desa New Voluntourism, Pendampingan dan Supervisi. Dengan kegiatan pengabdian ini akan mampu membuat system yang lebih baik dan konsep yang jelas, terstruktur sehingga bisa menjadi suatu ilmu yang bermanfaat untuk dikembangkan di Desa Langko yang menjanjikan sebagai Desa wisata. Tujuan dari pengabdian ini diharapkan akan mampu menggali peranan Experience Based Economy dan New Voluntourism melalui ekowisata Desa Langko menjadi konsep terhadap kesejahteraan masyarakat setempat dan bagaimana ekowisata ini mampu memberdayakan masyarakat lokal, meningkatkan penghasilan mereka, dan menjaga kelestarian lingkungan sekitar. Melalui pengabdian berikut, akan digambarkan potensi yang dimiliki oleh New Voluntourism dalam memberikan solusi berkelanjutan bagi masyarakat dan lingkungan. Kata kunci: experience based economy; pengembangan usaha lokal; new voluntourism. Abstract This service activity will provide training or education regarding Experience Based Economy Assistance for Local Business Development Towards New Voluntourism Villages, in an effort to increase community economic income, providing a significant impact on business actors, including tourist village managers. Present at this service activity were 30 residents of Langko Village. The service method uses several stages, namely, Focus Group Discussion, Experience Based Economy Educational Training for Local Business Development Towards a New Voluntourism Village, Mentoring and Supervision. With this service activity, we will be able to create a better system and a clear, structured concept so that it can become useful knowledge to be developed in Langko Village which is promising as a tourist village. The aim of this service is expected to be able to explore the role of Experience Based Economy and New Voluntourism through Langko Village ecotourism as a concept for the welfare of local communities and how ecotourism is able to empower local communities, increase their income, and preserve the surrounding environment. Through the following service, the potential that New Voluntourism has in providing sustainable solutions for society and the environment will be illustrated. Keywords: experience based economy; local business development; new voluntourism
Pendampingan dalam Meningkatkan Potensi Kreatifitas dari Anak-Anak Berkebutuhan Khusus Astarini, Dewa Ayu Oki; Murapi, Ikang; khairunnisa, Khairunnisa; Aryani, R Ayu Ida
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 3 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Maret)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.814 KB) | DOI: 10.57248/jilpi.v1i3.126

Abstract

This service activity aims to provide education regarding Assistance in Increasing the Creative Potential of Children with Special Needs at Pelangi Lombokcare Special School (SLB). This activity is a form of humanity to introduce to the community more specifically to students to increase social feeling, as a form of caring and sharing enthusiasm for extraordinary friends, and to help provide assistance and encouragement to increase creativity for children with special needs. This service is carried out in the form of events such as education on saving and arithmetic, puzzle games and coloring, music entertainment and giving souvenirs so that the benefits that can be obtained from this activity are being able to contribute to the development of extraordinary friends which will have an impact on increasing the ability to be creative. In addition, the activities we carry out aim to help extraordinary friends discover their talents and interests. The activities carried out are also sustainable, so that in the future there will be similar activities to be carried out as well.
PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP PENGELOLAAN DANA DESA DENGAN PENDEKATAN DESKRIPTIF ASOSIATIF Murapi, Ikang; Astarini, Dewa Ayu Oki
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i2.1851

Abstract

Desa adalah sebagai unit organisasi pemerintah yang berhadapan langsung dengan masyarakat dengan segala latar belakang kepentingan dan kebutuhanya yang mempunyai peranan yang strategis, khususnya dalam pelaksanaan tugas dibidang pelayanan publik. Proses pengelolaan dana desa dimulai dari perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban. Semua proses pengelolaan dana desa harus didasari asas transparansi, akuntabel dan partisipatif. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitia deskriptif asosiatif menggunakan metode kuantitatif. Penelitian ini bertujuan untuk menganalisis Pengaruh Akuntabilitas dan Transparansi terhadap Pengelolaan Dana Desa Studi Kasus Desa Kowo Kecamatan Sape, Kabupaten Bima. Populasi dan Sampel dalam penelitian ini adalah desa Kowo dengan jumlah sampel 30 responden. Teknik analisis data yang digunakan yaitu, uji analisis deskriptif, uji model regresi linier berganda, uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinieritas, dan uji heteroskedastisitas. Pengujian hipotesis dalam penelitian ini menggunakan uji T (Parsial), uji F (Simultan) dan koefisien determinasi (R2). Hasil penelitian ini menunjukkan bahwa: Akuntabilitas berpengaruh positif dan signifikan terhadap Pengelolaan Dana Desa, semakin baik akuntabilitas maka semakin baik pula pengelolaan Desa. Transparansi berpengaruh positif dan signifikan terhadap Pengelolaan Dana Desa, semakin baik tingkat transparansi maka semakin baik pula pengelolaan Desa.
Eksistensi dan Konsep Pengembangan Kampung Ekowisata Terhadap Kehidupan Ekonomi Masyarakat Murapi, Ikang; Oki Astarini, Dewa Ayu; Khairunnisa
Jurnal Ilmu Sosial dan Humaniora Vol. 2 No. 1 (2023): September (Jurnal Ilmu Sosial dan Humaniora)
Publisher : CV Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jishum.v2i1.292

Abstract

Dusun Sade yang letaknya sangat strategis di Lombok Tengah dan dekat dengan Bandara Internasional Lombok menjadi pusat dan pintu gerbang wisatawan untuk menikmati berbagai jenis wisata pantai di Lombok Tengah. Oleh karena itu, besarnya potensi wisata dan beragamnya budaya Desa Sade sangat memerlukan dukungan dan perhatian pemerintah, dalam hal ini pemerintah daerah. Berdasarkan konteks di atas, maka tujuan penelitian adalah untuk mengetahui dampak pengembangan ekowisata desa Sade dan keberadaannya terhadap perekonomian masyarakat.  Hasil penelitian menunjukkan bahwa potensi wisata yang dapat dikembangkan di desa Sade meliputi potensi wisata alam dan potensi budaya. Berdasarkan hasil penelitian adapun konsep rencana pengembangan ekowisata dusun sade, antara lain: Pengembangan atraksi budaya yang meliputi Kesenian Peresean dan Kesenian Gendang Beleq, kesenian ukir, kesenian tenun dan rumah adat, dengan menyediakan paket wisata yang menarik. Pengembangan amenitas melalui peningkatan daya dukung fasilitas penunjang wisata dengan peningkatan kualitas sumber daya manusia yang terampil, dan pengembangan aktivitas wisata baik dari masyarakat maupun dari pengelola Desa Wisata dusun sade untuk mewujudkan pengembangan ekowisata yang berkelanjutan, terstruktur dan masif.
Pendampingan dalam Proses Peningkatan Potensi Kreatifitas dari Anak-Anak Berkebutuhan Khusus Khairunnisa; Dewa Ayu Oki Astarini; Defel Septian; Ni Ketut Sriwinarti; Ikang Murapi
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 4 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Juni)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v1i4.222

Abstract

A special school is a special institution that provides educational services to people who have special needs. Special schools are a form of equalization by providing equal opportunities to all people so that these special schools are able to accommodate the future and aspirations of people who have limitations. Different physical and mental conditions make people with special needs also have different treatment in the community. Psychologically, those with special needs need more attention than people in general. This activity is a form of humanity that aims to introduce the community more specifically to students to increase social feeling, as a form of caring and sharing enthusiasm for extraordinary friends, as well as helping provide assistance and encouragement to increase creativity for children with special needs. The method used is fun learning. Activities in this service contribute to development which has an impact on increasing the ability to be creative, even though in carrying out a series of activities the service team has difficulties in communicating with extraordinary friends.
Accounting Competition Vol. 2.0 sebagai Wadah Optimalisasi Kreativitas Generasi Muda terhadap Perkembangan Akuntansi Murapi, Ikang; Oki Astarini, Dewa Ayu; Sriwinarti, Ni Ketut; Septian, Defel; Khairunnisa
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 2 No. 2 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Desember)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v2i2.314

Abstract

The Accounting Competition program is a form of community service which is an annual routine agenda carried out by lecturers and students of the Bumigora University accounting study program. In the second year of implementation, this activity was named ACTION VOL 2.0 at SMA/SMK/MA level throughout Lombok Island with the theme "Let's Build Your Career Plan and Prove Your Accounting Passion With The Right Actions". The aim of this activity is to attract the interest of SMA/SMK/MA female students to further improve their abilities and can be used as a benchmark for the extent of the participants' understanding and knowledge in the field of accounting in order to deal with related issues in the current era of digitalization which have an impact on global competition. Therefore, it is hoped that this Accounting Competition will be able to become a means of increasing students' interest, talent and creativity in preparing themselves for college or the world of work, especially in the field of accounting. Implementation methods used: lectures to convey material concepts, practice completing one accounting cycle in the form of cases, and providing guidance. The results of monitoring and evaluation showed that the participants were able to absorb more than 60% of the training activity program material provided. The participants also felt satisfied and considered that the Accounting Competition activity was important and useful. The results of guidance in the field show that the majority of SMA/SMK/MA students on the island of Lombok already have an understanding of preparing financial reports based on accounting principles with the guidance of a team of lecturers from the Bumigora University accounting study program.
Co-Authors Alfian Sayuti Anthony Anggrawan Apriana, Linda Arie Cahyani ARYANI, R AYU IDA Baiq Adrian Ulfa Defel Seftian Defel Septian Fahrurrohmi, Hairil Heribertus Susanto, Heribertus I Nyoman Subudiartha Ika Putri Fitri Ajiani Ika Putri Fitri Anjani Ikang Murapi Ikang Murapi Johan Ardiansyah John Abraham Ziswan Suryosumunar Khairan marzuki Khairil, Fahrurrohmi Khairunnisa Khairunnisa Khairunnisa Muh. Bayu Bimantoro Muliani Ni Ketut Sriwinarti Ni Made Chandri Aryawati Ni Putu Ari Aryawati Ni Putu Ari Aryawati Pascayanti, Yusifa R. Ayu Ida Aryani Sintiani, Putu Della