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All Journal Jurnal Akuntansi Multiparadigma Transformasi: Jurnal Pengabdian Masyarakat SENTIA 2017 SENTIA 2016 MATRIK : Jurnal Manajemen, Teknik Informatika, dan Rekayasa Komputer JAE (Jurnal Akuntansi dan Ekonomi) Journal of Information System, Applied, Management, Accounting and Research Jurnal Teknologi Informasi dan Multimedia Kulturistik : Jurnal Bahasa dan Budaya ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Manajemen Bisnis Kewirausahaan Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah Pengabdian dan Inovasi Waisya : Jurnal Ekonomi Hindu Benefit : Journal of Bussiness, Economics, and Finance Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Jurnal Abdimas Independen Jurnal Ekonomi, Manajemen, Akuntansi
Ni Ketut Sriwinarti
Universitas Bumigora
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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Mengembangkan Potensi Pelajar Yang Aktif, Cerdas dan Mandiri Dengan Cara Menabung Ni Ketut Sriwinarti; Khairunnisa Khairunnisa; Defel Septian; R. Ayu Ida Aryani
Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Vol. 1 No. 3 (2024): Juli : Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/transformasi.v1i3.184

Abstract

This community service activity aims to train young children to be more independent, especially in realizing their desire to have something in the future. Children are invited to learn to manage personal money, have financial planning, respect money, learn discipline and make them proud. One of the simplest saving methods is to save money through a medium called a “celengan”. This service activity was carried out at Guntur Macan 1 State Elementary School, where the participants in this activity were student in grades 4 and 5. The method of implementing this socialization was divided into several stages, namely coordination, media preparation, material socialization, discussions and games. The socializations material provided is history of saving, why you save, what banks are in Indonesia, and finally setting a savings target. The material is packaged with interactive videos so that children can be enthusiastic in participating in all the activities. This activity went well and was lively because it was accompanied by college students who guided the activity will provide ongoing motivation for children to continue saving an so that the agreed targets can be achieved
RASIO PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP HARGA SAHAM (PERUSAHAAN KELAPA SAWIT YANG TERDAFTAR DI BEI) Satria Dwiyana, Fernando Yogha; Ni, Sriwinarti Ketut; Defel, Septian
Waisya : Jurnal Ekonomi Hindu Vol 3 No 2 (2024)
Publisher : Institut Agama Hindu Negeri Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/jw.v3i2.1997

Abstract

Oil palm is one of the plants that can produce oil for commercial use (Fuadah, 2018). Palm oil can also be seen as a form of progress in national development. Apart from opening up employment opportunities, another important contribution is its role as a source of foreign exchange for the country. Global demand for palm oil tends to increase from 2016 to 2020.The subject of this study focuses on palm oil companies registered on the BEI from 2018 to 2022. This research is quantitative in nature. The sample for this study was determined using a purposive sampling technique, resulting in 12 samples and 60 observation data points. Secondary data in this research was obtained from the website (BEI) and websites of related companies. This research uses multiple linear regression analysis as a method for analyzing data.Based on the results of the return on equity (ROE) variable, the Sig. is 0.009, then the conclusion is accepted. Based on the results of the variable current ratio (CR), the Sig. is 0.009, then the conclusion is accepted. Based on the results of the variable debt to equity ratio (DER) value Sig. is 0.301, then the result is rejected.Referring to this, it can be stated that: the current ratio (CR) and return on equity (ROE) variables have an influence on share prices, while the debt to equity ratio (DER) has no influence on share prices.
MEMAKNAI HAK AKUNTABILITAS DARI DIMENSI KEWAJIBAN DANA PIODALAN Sriwinarti, Ni Ketut; Sokarina, Ayudia
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 1 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i1.19372

Abstract

Piodalan is a traditional ceremony of Balinese Hindus. Piodalan is an immaterial religious activity, as a form of belief to Ida Sang Hyang Widhi as the owner of the universe. For the continuity of piodalan, a material value is needed in the form of funds obtained from the contributions of Balinese Hindu society in banjar. The management of these funds is carried out by one of the banjar administrators as treasurer. Accountability for the management of piodalan funds is very unique with cultural of the Hindu-Balinese, and it’s very interesting to study. This study aims to explore the meaning of accountability of piodalan funds for Hindu-Balinese who live in West Lombok. The tools used to analyze the data, the researcher uses a spiritualist interpretive paradigm and a spiritualist phenomenological. The results show the accountability of piodalan funds means the realization of the responsibility or obligation of Hindus to God for the worldly pleasures that given by Almighty which includes five dimensions, namely: clarity, openness, submission, lascarya (sincerity), and manah Kayun (piety).
Pengaruh Opini Audit, Ukuran KAP, Audit Delay Terhadap Auditor Switching : Studi Empiris Perusahaan BUMN yang Terdaftar di BEI Bela Pransiska; Ni Ketut Sriwinarti; Ika Putri Fitri Ajiani
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3283

Abstract

Laporan keuangan yang relavan dan andal pada kenyataannya sulit untuk diukur. Dalam pengukuran tersebut diperlukan pihak ketiga yang independen dalam melakukan penilaian laporan keuangan. Auditor merupakan pihak independen yang dianggap dapat menilai keandalan dari laporan keuangan yang disajikan oleh perusahaan.Penelitian ini bertujuan untuk menguji dan menganalisis: (1) Pengaruh Opini audit terhadap auditor switching, (2) Pengaruh ukuran KAP terhadap auditor switching dan Pengaruh audit delay terhadap auditor switching pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018-2022. Metode analisis yang digunakan pada penelitian ini adalah analisis statistik deskriptif, analisis regresi logistik dengan program SPSS 25. Sampel yang digunakan pada penelitian ini adalah 25 pada perusahaan BUMN. Berdasarkan hasil penelitian menujukkan bahwa (1) opini audit berpengaruh negatif dan tidak signifikan terhadap auditor switching, (2) ukuran KAP berpengaruh positif dan tidak signifikan terhadap auditor switching, (3) audit delay berpengaruh negatif terhadap auditor switching dan tidak signifikan terhadap auditor switching
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.
Dimensi Akuntabilitas terhadap Pengelolaan Dana Desa pada Desa-Desa di Kecamatan Lingsar Kabupaten Lombok Barat Ni Ketut Sriwinarti; Laela Nur Fadilla
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 4 No. 2 (2025): Agustus : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jumbiwira.v4i2.2440

Abstract

The public sector phenomenon in village fund management reflects the high demands for accountability. Accountability is considered as success in providing information and public disclosure of village government activities and financial performance. This study aims to assess the level of accountability in village fund management in villages in Lingsar District using the dimensions of legal and honesty, managerial, program, policy, and financial accountability. The method used is qualitative interpretive with primary and secondary data sources. Data collection was carried out through observation, interviews and documentation, by exploring information originating from villages in Lingsar District. The results of the study show that the management of village funds in these villages is quite good, by implementing five dimensions of accountability according to Permendagri clause 29 to 2018. The village government has been guided by the applicable laws and regulations, can be held accountable for the management of village funds with proof of transactions through the village cash account, has involved the community in village fund management activities, and has reported on the management and use of village funds through several media, especially through billboards.
Penerapan SNI & Digitalisasi dalam Peningkatan Pendapatan: Studi Kasus pada Pasar Rembiga Kota Mataram Candra, Wahyu Lestari; Sriwinarti, Ni Ketut; Ayu, Baiq Dinda Puspita; Septian, Defel; Lestari, Ayu Ambang
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 6 No. 1 (2025): ADMA: Jurnal Pengabdian dan Pemberdayaan Mayarakat
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v6i1.5098

Abstract

 Pasar tradisional memiliki peran strategis dalam perekonomian lokal, namun menghadapi tantangan akibat persaingan dengan pasar modern serta rendahnya standar pelayanan dan adopsi teknologi digital. Pengabdian masyarakat ini bertujuan untuk meningkatkan daya saing Pasar Rembiga Kota Mataram melalui penerapan Standar Nasional Indonesia (SNI) 8152:2021 dan digitalisasi. Metode yang digunakan adalah Community-BasedResearch(CBR)danParticipatory Action Research (PAR) yang melibatkan pedagang, pengelola pasar, pemerintah daerah serta akademisi dalam proses revitalisasi pasar. Hasil kegiatan menunjukkan bahwa penerapan SNI mampu meningkatkan kualitas layanan, kebersihan serta pengelolaan pasar sedangkan digitalisasi mendorong efisiensi transaksi melalui sistem pembayaran non-tunai dan pemasaran daring. Implementasi ini memberikan dampak positif terhadap peningkatan jumlah pengunjung dan pendapatan pedagang. Meski demikian, masih terdapat kendala dalam hal pemahaman teknologi, keterbatasan modal serta minimnya koordinasi antar pemangku kepentingan. Oleh karena itu, pendampingan yang berkelanjutan, peningkatan kapasitas pedagang serta dukungan dari pemerintah dan sektor terkait diperlukan untuk memastikan keberlanjutan program ini dalam memperkuat perekonomian lokal.
Analisis Dampak Isu Kenaikan PPN, Persepsi Keamanan Dan Sistem Pembiayaan Terhadap Minat Pengguna Qris Di Kota Mataram Vebiana, Ildha Ayu Putri; Sriwinarti, Ni Ketut; Ayu, Baiq Dinda Puspita
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1372

Abstract

Pajak merupakan sumber pendapatan negara selain sektor migas dan non-migas, termasuk dari transaksi melalui QRIS. QRIS merupakan standarisasi sistem pembayaran berbasis QR yang dikeluarkan oleh Bank Indonesia bagi seluruh penyelenggara fintech. Penelitian ini merupakan penelitian mix method. Penelitian ini bertujuan untuk menganalisis dan menguji terkait dampak dari isu kenaikan PPN bagi penguna QRIS khususnya pelaku UMKM yang berada di Kota Mataram. Populasi dan sampel dalam penelitian ini adalah 100 responden. Teknik analisis data menggunakan analisis linier berganda, statistic deskriptif, uji asumsi klasik, uji T, uji F, dan uji koefisien determinasi dari jawaban kuesioner serta analisis data kualitatif. Berdasarkan hasil penelitian, diketahui bahwa kenaikan Pajak Pertambahan Nilai (PPN) tidak berdampak terhadap minat pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) dalam menggunakan QRIS. Temuan kuantitatif ini diperkuat oleh data kualitatif, yang menunjukkan bahwa pengenaan PPN pada sistem QRIS tidak memengaruhi minat pelaku UMKM untuk mengadopsi QRIS sebagai sistem pembayaran non-tunai dalam kegiatan usahanya. Sebaliknya, persepsi terhadap keamanan berdampak terhadap minat pengguna dalam menggunakan QRIS. Hasil ini didukung oleh data kualitatif, di mana responden menyatakan bahwa sistem keamanan QRIS memberikan rasa aman dan kepuasan selama penggunaan.
Analisis Pengaruh Akuntabilitas dan Transparansi Terhadap Kinerja Manajerial pada Dinas Pekerjaan Umum dan Penataan Ruang Provinsi Nusa Tenggara Barat Shandy, Carravany Mauluddia Amadea; Sriwinarti, Ni Ketut
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2373

Abstract

Penelitian ini membahas Anggaran penanganan jalan serta belum optimalnya kinerja pelaksanaan proyek di Dinas Pekerjaan Umum dan Penataan Ruang Provinsi Nusa Tenggara Barat. Dimana keterbatasan anggaran tidak selalu menjadi penghambat realisasi program, tetapi lemahnya transparansi dan akuntabilitas sering kali berdampak pada rendahnya kinerja manajerial. Metode kuantitatif digunakan dalam penelitian ini, yang menggunakan pendekatan asosiatif dan mengolah data menggunakan teknik analisis data menggunakan analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, dan uji hipotesis. Data dikumpulkan dari 70 populasi dan 63 sampel anggota staf yang bekerja di divisi Dinas PUPR Provinsi NTB dan 7 orang dari masyarakat. Hasil dalam penelitian ini Transparansi menjaga kepercayaan publik dan akuntabilitas mendorong untuk bertanggungjawab atas apa yang dilakukan, Dinas Pekerjaan Umum dan Penataan Ruang Provinsi Nusa Tenggara Barat menjadi lebih efisien dan efektif setelah kedua prinsip ini diterapkan. Oleh karena itu, peningkatan kualitas sistem informasi, pelaporan, dan keterbukaan informasi publik merupakan aspek krusial yang perlu terus dikembangkan untuk mencapai kinerja manajerial yang berkelanjutan.
Co-Authors Andres Faesal Andres Faesal Apriani Apriani Ayudia Sokarina Baiq Adrian Ulfa Baiq Dinda Puspita Ayu Bela Pransiska Candra, Wahyu Lestari Defel Septian Dewa Ayu Oki Astarini Diah Supatmawati Diah Supatmiwati Dyah Supatmiwati Gayatri Ramadhani Ika Putri Fitri Ajiani Ika Putri Fitri Anjani Ikang Murapi Ikang Murapi Ismarmiaty Iwan Triyuwono Kartarina, Kartarina Khairan marzuki Khairil, Fahrurrohmi Khairunnisa Khairunnisa Khairunnisa Kresma Putrangga Hastin Laela Nur Fadilla Lalu Erwin Lestari, Ayu Ambang Miftahul Madani Muh. Bayu Bimantoro Muliani Ni luh Putu Juniarti Ni Nyoman Widani Nur Fathona R. Ayu Ida Aryani Rini Anggriani Satria Dwiyana, Fernando Yogha Shandy, Carravany Mauluddia Amadea Siti Zohrah Indah Mahartati Sutarman Sutarman Uswatun Hasanah Vebiana, Ildha Ayu Putri Widia Febriana Wiya Suktiningsih Zainuddin