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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Abdimas Sangkabira JURNAL ILMIAH GLOBAL EDUCATION Jurnal Akuntansi AKTIVA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Business and Applied Economics (IJBAE) Jurnal Pengabdian Pada Masyarakat International Journal of Asian Business and Management (IJABM) GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Akuntansi Kontemporer
Rini Ridhawati
Universitas Mataram
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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ANALISIS KINERJA KEUANGAN MENGGUNAKAN ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA) (Studi pada Perusahan Koonstruksi yang Terdaftar di Bursa Efek Indonesia) Rini Ridhawati; Nur kholis
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.71 KB)

Abstract

Penelitian ini  bertujuan  untuk menyediakan analisis  kinerja keuangan pada perusahaan konstruksi yang telah terdaftar di Bursa Efek Indonesia (BEI) dengan menggunakan pendekatan  Economic Value Added  (EVA)  dan  Market Value Added  (MVA)  serta mengetahui nilai tambah ekonomi dan nilai tambah pasar yang dihasilkan oleh  masing-masing  perusahaan pada tahun 2010-2012. Penelitian ini menggunakan  pendekatan deskriptif dan menggunakan data sekunder sebagai sumber data. Hasil penelitian menunjukkan  kinerja keuangan perusahan konstruksi yang telah terdaftar di BEI pada tahun 2010-2012 menggunakan    perhitungan  EVA, memiliki kinerja yang baik. Hal ini ditandai dengan nilai EVA yang selalu positif pada tahun 2010-2012. Sedangkan kinerja keuangan perusahan konstruksi yang telah terdaftar di BEI pada tahun 2010 dan 2011 menggunakan MVA, secara umum memiliki kinerja yang baik, kecuali PT Surya Semesta Internusa pada tahun 2010, dan PT Duta Graha Indah pada tahun 2011 yang memiliki nilai MVA yang negatif. Namun, pada tahun 2012, seluruh perusahan konstruksi yang menjadi objek penelitian memiliki nilai MVA yang positif, termasuk dua perusahaan sebelumnya yang memiliki nilai MVA yang negative. Dapat disimpulkan, pada tahun 2012 seluruh perusahaan konstruksi memiliki kinerja yang baik.Kata kunci: Kinerja Keuangan,  Perusahan Konstruksi,  Economic Value Added (EVA), Market Value Added (MVA)
PRAKTIK AKUNTANSI SUMBER DAYA MANUSIA PADA KLUB SEPAK BOLA Rini Ridhawati; Unti Ludigdo; Yeney Widya Prihatiningtias
Jurnal Akuntansi Multiparadigma Vol 11, No 1 (2020): Jurnal Akuntansi Multiparadigma (April 2020 - Agustus 2020)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.1.12

Abstract

Abstrak: Praktik Akuntansi Sumber Daya Manusia pada Klub Sepak Bola. Riset ini berupaya untuk memahami penerapan akuntansi terhadap pemain dan pelatih pada klub sepak bola. Studi kasus digunakan sebagai metode dengan salah satu klub sepak bola sebagai situs riset. Hasil riset menunjukkan meskipun manajemen klub telah mengakui pemain dan pelatih merupakan aset klub, tidak adanya standar akuntansi dan panduan mengenai hal tersebut menyebabkan perbedaan dalam pengakuan dan pencatatan. Manajemen klub masih memperlakukan pemain dan pelatih sebagai beban sebagaimana tercermin dari laporan keuangannya. Oleh karena itu, pengembangan atas standar akuntansi diperlukan, khususnya yang berkiatan dengan sumber daya manusia.                                                                                                Abstract: Human Capital Accounting Practices at Football Club. This research seeks to understand the application of accounting to players and coaches on a football club. Case studies are used as a method with the one of football club as a research site. This research shows that although club management has recognized players and coaches as club assets, the absence of accounting standards and guidance on this matter causes differences in recognition and recording. Club management still treats players and coaches as burdens as reflected in its financial statements. Therefore, the development of accounting standards is needed, especially those related to human resources.
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
PENYULUHAN LITERASI KEUANGAN UNTUK GURU SMP NEGERI 2 MATARAM Rini Ridhawati; Adhitya Bayu Suryantara
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 1 No 03 (2023): JUNI 2023
Publisher : Media Inovasi Pendidikan dan Publikasi

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Abstract

Penyuluhan literasi keuangan kepada guru-guru di SMP Negeri 2 Mataram, Nusa Tenggara Barat bertujuan untuk memberikan pemahaman yang lebih baik tentang pengelolaan keuangan jangka panjang dan meningkatkan keterampilan mereka dalam perencanaan keuangan. Literasi keuangan yang memadai dapat membantu guru-guru dalam mengambil keputusan yang tepat terkait keuangan pribadi mereka Melalui wawancara awal, pemahaman literasi keuangan para guru diidentifikasi sebelum diberikan informasi terkait pengelolaan keuangan. Materi yang disampaikan meliputi literasi keuangan dasar hingga pengelolaan keuangan jangka panjang, dengan metode penyuluhan melalui wawancara dan pemaparan materi. Evaluasi dilakukan melalui pengukuran antusiasme guru dalam mengajukan pertanyaan dan tingkat kepuasan peserta melalui pengisian kuisioner. Peserta aktif dalam mengajukan pertanyaan dan merasa materi yang disampaikan aplikatif dan mudah dipahami. Penyuluhan literasi keuangan ini memberikan manfaat nyata bagi guru-guru di SMP Negeri 2 Mataram dalam meningkatkan pemahaman dan keterampilan mereka dalam pengelolaan keuangan. Diharapkan guru-guru dapat memiliki pemahaman yang lebih baik tentang pengelolaan keuangan jangka panjang dan melakukan perencanaan keuangan yang lebih efektif. Hal ini diharapkan dapat meningkatkan kesejahteraan keuangan mereka dan mencegah terjadinya masalah keuangan di masa depan.
Pembuatan Database Murid TK Aisyiyah Busthanul Athfal 5 Mataram erlina sasanti, elin; animah, animah; suhaedi, wirawan; Astuti , Widia; ridhawati, rini
Al-Madani: Jurnal Pengabdian Pada MAsyarakat Vol 3 No 1 (2024): JUNI: Al-Madani (Jurnal Pengabdian Pada Masyarakat)
Publisher : Institut Agama Islam Hamzanwadi NW Pancor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37216/al-madani.v3i1.1433

Abstract

Abstract  Administration is very important for the world of education with the aim that the management and regulation of school data can be structured systematically so that it is easily accessible to interested parties. Aisyiyah Busthanul Athfal 5, Mataram, has not yet implemented database management using computer. Based on these problems, Excel-based school management application training to help the school solve existing problems. Implementation of training creating a school database using Excel will be held in 2 sessions with a target number of participants of 15 people. Participants in this training consist of operators or school administration staff and school teachers. The results of this activity include several components, namely the participants' ability to master the material, the material targets that have been planned, success in the target number of training participants, and achievement of the training objectives. The achievement of the objectives of introducing Computer Based Reports is good
From wallets to screens: Exploring the determinants of QRIS payment adoption among Millennials in Eastern Indonesia Tatian, Calysta Tartila; Nurabiah, Nurabiah; Ridhawati, Rini; Thao, Hoang Thi Phuong
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 21 No. 1 (2024): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v21i1.21712

Abstract

In response to the global challenges and the demands of the digital revolution, Bank Indonesia launched the Quick Response Code Indonesian Standard (QRIS), a unified payment system designed to enhance convenience and security. Despite these potential benefits, the adoption rate of QRIS has been relatively slow. This study aims to understand the factors driving the adoption of QRIS among Millennials in Eastern Indonesia by examining how attitudes, subjective norms, and perceived behavioral control affect their intention to use QRIS. Using a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM), we analyzed data from 505 respondents. The findings reveal that attitudes, subjective norms, and perceived behavioral control significantly impact Eastern Indonesian Millennials intention to adopt QRIS. Interestingly, even though Eastern Indonesia is known for its inadequate digital infrastructure and low digital literacy, these internal behavioral factors are remarkably positive.  This indicates that the low penetration of QRIS in the region is mostly due to external factors rather than individual behavioral tendencies.
Pemberdayaan wanita marjinal Desa Lingsar melalui pemanfaatan potensi lokal bernilai tambah Ridhawati, Rini; Suryantara, Adhitya Bayu; Prasidya, Tusta Citta Ihtisan Tri; Zahirah, Sayyidah Yasmin
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.v8i4.27439

Abstract

Abstrak Pengabdian ini bertujuan untuk memberdayakan kelompok wanita marjinal di Desa Lingsar melalui pemanfaatan potensi lokal menjadi produk bernilai tambah. Mitra sasaran adalah tiga kelompok usaha marjinal yang terdiri atas 8 orang, dengan fokus pada produksi jajanan tradisional, bumbu masak, dan lauk pendamping. Kegiatan ini dilakukan melalui beberapa tahapan. Pada periode pra-pelatihan, dilakukan identifikasi potensi lokal dan kebutuhan kelompok melalui wawancara dan observasi. Selanjutnya, pada periode pelatihan, dilaksanakan pelatihan intensif berbasis praktek menggunakan metode workshop dan pendampingan langsung untuk meningkatkan keterampilan produksi, pengolahan, dan pemasaran. Setelah pelatihan, dilakukan pendampingan intensif pada periode pasca-pelatihan, meliputi bimbingan teknis penggunaan alat, strategi pemasaran, dan pemantauan perkembangan kelompok. Hasil kegiatan menunjukkan peningkatan signifikan pada kapasitas dan kualitas produksi. Kelompok usaha pertama mampu meningkatkan efisiensi produksi jajanan tradisional dengan bantuan alat spinner dan pemotong. Kelompok kedua menghasilkan bumbu masak dengan kualitas lebih konsisten menggunakan blender. Sementara itu, kelompok ketiga berhasil meningkatkan kapasitas produksi lauk pendamping dengan memanfaatkan mesin prajang bawang dan blender. Dampak positif ini tercermin pada peningkatan hasil penjualan dan kesejahteraan anggota kelompok. Melalui pendekatan ini, diharapkan kelompok wanita marjinal dapat lebih mandiri dalam mengelola usaha mereka secara berkelanjutan, sehingga berkontribusi pada pemberdayaan ekonomi masyarakat Desa Lingsar Kata kunci: kelompok marjinal; pemberdayaan wanita; potensi lokal Abstract This community service program aims to empower marginalized women’s groups in Lingsar Village by utilizing local potential to create value-added products. The target partners are three marginalized business groups involving eight women focused on producing traditional snacks, cooking spices, and side dishes. The activities were carried out in several stages. During the pre-training phase, local potential and group needs were identified through interviews and observations. In the training phase, intensive workshops and direct mentoring were conducted to enhance production, processing, and marketing skills. An intensive mentoring phase was implemented after the training, including technical guidance on equipment use, marketing strategies, and group development monitoring. The results demonstrate significant improvements in production capacity and quality. The first group increased the efficiency of traditional snack production using a spinner and cutting tools. The second group achieved more consistent quality in cooking spices with the help of a blender. Meanwhile, the third group enhanced the production capacity of side dishes by utilizing a slicing machine and a blender. These improvements were reflected in increased sales and better welfare for group members. This approach is expected to help marginalized women’s groups become more independent in managing their businesses sustainably, thereby contributing to the economic empowerment of the Lingsar Village community. Keywords: marginalized groups; women empowerment; local potential
The Meaning of Profit and Loss for Tobacco Farmers Cempaka, Putri; Ridhawati, Rini; Husnaini, Wahidatul
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2791

Abstract

This study aims to reveal the meaning of profit and loss for tobacco farmers in the East Sakra subdistrict, East Lombok Regency. An interpretive paradigm with a phenomenological approach as the research method. The data collection involves passive participatory observation, in-depth interviews, and documentation of five informants from three villages who are tobacco farmers with more than ten years of experience, specific types of tobacco cultivation, and land ownership or lease. The results showed that profit is interpreted as the value of honesty when it can, a blessing, and business sustainability. At the same time, there is a loss of understanding of usefulness, sincerity, and adaptation through asset strategies, savings, or loans. As for production costs and income, farmers see profit as harvest satisfaction and business continuity, while losses drive efficiency and strategy evaluation. From an accounting perspective, farmers keep minimal records, using a cash-based approach that ignores depreciation, labour, and indirect costs. This study reveals that tobacco farmers perceive profit and loss beyond financial gain, emphasizing inner satisfaction, spiritual happiness, and social values, contrasting with conventional accounting concepts.
Praktik Akuntansi dalam Perspektif Pedagang Sate Bulayak di Desa Suranadi Danieela, Aleesya Mae; Ridhawati, Rini; Sasanti, Elin Erlina
Jurnal Ilmiah Global Education Vol. 6 No. 2 (2025): JURNAL ILMIAH GLOBAL EDUCATION, Volume 6 Nomor 2
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v6i2.3773

Abstract

This study explores accounting practices among Sate Bulayak vendors in Suranadi Village, West Lombok, using a qualitative phenomenological approach with four vendors. Findings reveal these micro-entrepreneurs operate with minimal formal accounting knowledge, relying on memory-based financial management and intuitive mental accounting. Their business sustainability depends on adaptive strategies like adjusting product quantity rather than price when costs increase. Vendors define profitability through merchandise sell-through or return of initial capital without calculating comprehensive production costs, and most fail to separate business and personal finances. This research highlights the need for contextually appropriate financial literacy interventions that respect traditional knowledge while introducing basic accounting concepts, contributing to understanding informal accounting practices in Indonesia's micro-enterprise sector.
ACCOUNTING PRACTICES IN THE METATAH CEREMONY IN BALINESE COMMUNITY Fitalia, Ni Ketut Enik; Ridhawati, Rini; Sasanti, Elin Erlina
Jurnal Akuntansi Kontemporer Vol. 17 No. 2 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i2.7309

Abstract

Research Purposes. This study aims to reveal the application of accounting practices in the Metatah ceremony in Balinese community  in Abian Tubuh Baru, Mataram City, West Nusa Tenggara. Research Methods. This research uses a qualitative method with an ethnographic approach through observation, interviews, and documentation with Balinese people as informants. Research Results and Findings. The results show that accounting practices in the Metatah ceremony are based on social values such as gratitude, family ties, mutual cooperation, solidarity, and preservation of Balinese culture. Expenditures in this ceremony are flexible, adjusted to individual abilities and family contributions. The financial recording practices applied are still simple, focusing on recording receipts and expenditures, and are based on the daily habits and experiences of the local community. This research shows that accounting in a cultural context has unique and practical characteristics.
Co-Authors Adhitya Bayu Suryantara Adhitya Bayu Suryantara Animah Animah Anindya, Baiq Ailsa Astuti , Widia Cempaka, Putri Danieela, Aleesya Mae Elin Erlina Sasanti Eni Indriani Eni Indriyani erlina sasanti, elin Fitalia, Ni Ketut Enik Hanani, Tri Hariadi, Sheryl Yasina Hilendri, Baiq Anggun Husnaini, Wahidatul Lestari, Baiq Anggun Hilendri Mawadatullaela Novia Rizky NUR FITRIYAH Nur Kholis Nur Kholis Nurabiah, Nurabiah Paradisa Sukma Prasidya, Tusta Citta Ihtisan Tri Putri, Putu Devia Diandra Suhaedi, Wirawan Suryantara, Adhitya Bayu Tatian, Calysta Tartila Thao, Hoang Thi Phuong Tri Hanani Tri Hanani Tusta C.I.T Prasedya Unti Ludigdo Victoria K. Priyambodo Wahidatul Husnaini Yeney Widya Prihatiningtias Zahirah, Sayyidah Yasmin Zakiro, Fadilla