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<![CDATA[Mengembangkan Potensi Pelajar Yang Aktif, Cerdas dan Mandiri Dengan Cara Menabung ]]>
<![CDATA[Ni Ketut Sriwinarti]]>;
<![CDATA[Khairunnisa Khairunnisa]]>;
<![CDATA[Defel Septian]]>;
<![CDATA[R. Ayu Ida Aryani]]>
<![CDATA[ Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Vol. 1 No. 3 (2024): Juli : Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.62383/transformasi.v1i3.184
<![CDATA[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]]>
<![CDATA[RASIO PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP HARGA SAHAM (PERUSAHAAN KELAPA SAWIT YANG TERDAFTAR DI BEI) ]]>
<![CDATA[Satria Dwiyana, Fernando Yogha]]>;
<![CDATA[Ni, Sriwinarti Ketut]]>;
<![CDATA[Defel, Septian]]>
<![CDATA[ Waisya : Jurnal Ekonomi Hindu Vol 3 No 2 (2024) ]]>
Publisher : <![CDATA[Institut Agama Hindu Negeri Gde Pudja Mataram ]]>
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DOI: 10.53977/jw.v3i2.1997
<![CDATA[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.]]>
<![CDATA[MEMAKNAI HAK AKUNTABILITAS DARI DIMENSI KEWAJIBAN DANA PIODALAN ]]>
<![CDATA[Sriwinarti, Ni Ketut]]>;
<![CDATA[Sokarina, Ayudia]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 1 (2023): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v8i1.19372
<![CDATA[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).]]>
<![CDATA[Pengaruh Opini Audit, Ukuran KAP, Audit Delay Terhadap Auditor Switching : Studi Empiris Perusahaan BUMN yang Terdaftar di BEI ]]>
<![CDATA[Bela Pransiska]]>;
<![CDATA[Ni Ketut Sriwinarti]]>;
<![CDATA[Ika Putri Fitri Ajiani]]>
<![CDATA[ EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/ekoma.v3i4.3283
<![CDATA[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]]>
<![CDATA[Literasi Berinvestasi di Pasar Modal dengan Focus Group Discussion Kelas Trading ]]>
<![CDATA[Dewa Ayu Oki Astarini]]>;
<![CDATA[Ikang Murapi]]>;
<![CDATA[Khairunnisa]]>;
<![CDATA[Ni Ketut Sriwinarti]]>;
<![CDATA[Fahrurrohmi Khairil]]>
<![CDATA[ Jurnal Ilmiah Pengabdian dan Inovasi Vol. 2 No. 4 (2024): Jurnal Ilmiah Pengabdian dan Inovasi (Juni) ]]>
Publisher : <![CDATA[Insan Kreasi Media ]]>
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DOI: 10.57248/jilpi.v2i4.458
<![CDATA[ Financial literacy is a long-term investment that is useful in managing finances effectively. Financial literacy is the key to managing finances wisely. PT. Infinity General Consulting as a consulting company operating in various financial fields certainly needs to have a social responsibility to contribute to increasing the financial literacy of its employees. Employees who have good financial literacy will not only be more productive and prosperous but can also become agents of change in the surrounding environment, consisting of 7 employees and 11 members of the general public who took part in this service activity. The main aim of this activity is to provide an introduction and knowledge about the capital market in order to broaden understanding and improve financial literacy skills, especially in capital market investment, to employees and the general public. The method in this service is Focus Group Discussion as a way to increase financial literacy among employees. The results of this activity show that by increasing financial literacy among employees of PT. Infinity General Consulting provides an understanding of economic principles, financial systems and financial management which is expected to be able to optimize personal finances and contribute to the company's progress in creating a responsible financial culture in the work environment. The implications of this service provide information to the public about the importance of managing financial literacy in long-term investments and PT. Infinity General Consulting as the first-class trading consultant in West Nusa Tenggara.]]>
<![CDATA[Pendampingan dalam Proses Peningkatan Potensi Kreatifitas dari Anak-Anak Berkebutuhan Khusus ]]>
<![CDATA[Khairunnisa]]>;
<![CDATA[Dewa Ayu Oki Astarini]]>;
<![CDATA[Defel Septian]]>;
<![CDATA[Ni Ketut Sriwinarti]]>;
<![CDATA[Ikang Murapi]]>
<![CDATA[ Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 4 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Juni) ]]>
Publisher : <![CDATA[Insan Kreasi Media ]]>
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DOI: 10.57248/jilpi.v1i4.222
<![CDATA[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.]]>
<![CDATA[Accounting Competition Vol. 2.0 sebagai Wadah Optimalisasi Kreativitas Generasi Muda terhadap Perkembangan Akuntansi ]]>
<![CDATA[Murapi, Ikang]]>;
<![CDATA[Oki Astarini, Dewa Ayu]]>;
<![CDATA[Sriwinarti, Ni Ketut]]>;
<![CDATA[Septian, Defel]]>;
<![CDATA[Khairunnisa]]>
<![CDATA[ Jurnal Ilmiah Pengabdian dan Inovasi Vol. 2 No. 2 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Desember) ]]>
Publisher : <![CDATA[Insan Kreasi Media ]]>
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DOI: 10.57248/jilpi.v2i2.314
<![CDATA[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.]]>
<![CDATA[Dimensi Akuntabilitas terhadap Pengelolaan Dana Desa pada Desa-Desa di Kecamatan Lingsar Kabupaten Lombok Barat ]]>
<![CDATA[Ni Ketut Sriwinarti]]>;
<![CDATA[Laela Nur Fadilla]]>
<![CDATA[ JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 4 No. 2 (2025): Agustus : Jurnal Manajemen Bisnis Kewirausahaan ]]>
Publisher : <![CDATA[BADAN PENERBIT STIEPARI PRESS ]]>
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DOI: 10.56910/jumbiwira.v4i2.2440
<![CDATA[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.]]>
<![CDATA[Penerapan SNI & Digitalisasi dalam Peningkatan Pendapatan: Studi Kasus pada Pasar Rembiga Kota Mataram ]]>
<![CDATA[Candra, Wahyu Lestari]]>;
<![CDATA[Sriwinarti, Ni Ketut]]>;
<![CDATA[Ayu, Baiq Dinda Puspita]]>;
<![CDATA[Septian, Defel]]>;
<![CDATA[Lestari, Ayu Ambang]]>
<![CDATA[ ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 6 No. 1 (2025): ADMA: Jurnal Pengabdian dan Pemberdayaan Mayarakat ]]>
Publisher : <![CDATA[LPPM Universitas Bumigora ]]>
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DOI: 10.30812/adma.v6i1.5098
<![CDATA[ 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.]]>
<![CDATA[Analisis Dampak Isu Kenaikan PPN, Persepsi Keamanan Dan Sistem Pembiayaan Terhadap Minat Pengguna Qris Di Kota Mataram ]]>
<![CDATA[Vebiana, Ildha Ayu Putri]]>;
<![CDATA[Sriwinarti, Ni Ketut]]>;
<![CDATA[Ayu, Baiq Dinda Puspita]]>
<![CDATA[ Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance ]]>
Publisher : <![CDATA[Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan ]]>
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DOI: 10.70437/benefit.v3i2.1372
<![CDATA[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.]]>
