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Analisis Sistem Informasi Akuntansi Persediaan Obat-Obatan (Studi Kasus pada UPT Puskesmas Ambarawa) Denti Yuliani; Sunarmi Sunarmi
Journal on Education Vol 6 No 1 (2023): Journal On Education: Volume 6 Nomor 1 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i1.4656

This study aims to determine the application of the drug inventory accounting information system at the UPT Puskesmas Ambarawa. The type of research used is descriptive quantitative. The data collection techniques used in this study were observation, interviews, and documentation. While the analysis techniques used are data reduction, data presentation, and conclusions. From the results of the studyi it can be concluded that the application of the drug inventory accounting information system at the Ambarawa Health Center has not been effective and efficient, because there are still errors in recording drug supplies. Inventory recording still uses micosoft excel has not used special software for recording drug inventory so that the use of the drug recording information system at UPT Puskesmas Ambarawa has not run effectively and efficiently.

Sustainability of Sharia Effects: Evidence from the Markets of Indonesia and Malaysia Adi Gunanto; Siti Aisyah; Mohammad Ridwan; Sofyan Syamsuddin; Munzir; Sunarmi
Journal of Islamic Economic and Business Research Vol. 4 No. 1: June 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v4i1.260

This study is designed to assess the empirical impact of increased profitability, leverage, and carbon emission disclosure on the scale of sustainability reporting. A quantitative method was chosen as the primary approach, relying on secondary data as a source of information. Observations were conducted on manufacturing entities listed in the Sharia Securities List in Indonesia and Malaysia during the period from 2021 to 2023, using purposive sampling techniques resulting in a sample of 105 companies. Descriptive and verificative statistical methods were employed for data analysis, including panel data regression using fixed effects models. Eviews 12 software was adopted as the analytical tool. The empirical findings of this research indicate that increased profitability and carbon emission disclosure significantly contribute to the expansion of sustainability reporting disclosure. On the other hand, increased leverage does not have a significant negative impact on the scale of sustainability reporting disclosure.

Analisis Faktor-Faktor yang Mempengaruhi Konsumen dalam Pembelian Perhiasan Emas di Kota Metro Sunarmi Sunarmi; Puspitasari Puspitasari
Financial and Accounting Indonesian Research Vol. 2 No. 1 (2022): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v2i1.1325

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi konsumen dalam pembelian perhiasan emas di Kota Metro, Untuk mengetahui variabel yang dipertimbangkan konsumen dalam pembelian perhiasan emas di Kota Metro serta Untuk mengetahui Faktor-faktor yang paling dominan dari konsumen dalam pembelian produk perhiasan emas di Kota Metro. Penelitian ini menggunakan responden berjumlah 100 responden. Teknik pengambilan sampel menggunakan tehnik accidental sampling. Hasil analisis menunjukkan bahwa terdapat empat faktor yang mempengaruhi pembelian perhiasan emas di kota Metro yaitu promosi, kualitas produk, koleksi, dan pergaulan sosial . Faktor promosi dan faktor kualitas produk merupakan faktor yang paling dominan dalam penelitian ini. Variabel promosi mewakili faktor promosi. Variabel kualitas produk mewakili faktor produk. Variabel koleksi mewakili faktor pribadi. Serta, variabel pergaulan sosial mewakili faktor sosial.

Nilai Informasi Laporan Keuangan pada Aspek Pengendalian Intern dan Pengawasan Keuangan Fitri Manhuri; Santrinita Trhessya Jumame; Sunarmi Sunarmi
Financial and Accounting Indonesian Research Vol. 3 No. 2 (2023): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v3i2.1342

Laporan keuangan dikatakan berkualitas apabila memenuhi kriteria yang relevan dan dapat diandalkan. Laporan keuangan mempunyai kredibilitas jika mempunyai nilai prediktif atau umpan balik dan disajikan tepat waktu. Namun, kriteria yang relevan terpenuhi jika laporan keuangan dapat diuji, netral, dan andal, sehingga pelaporan memerlukan sumber daya keuangan untuk mengoperasikan sistem yang ada. Adapun jenis data yang digunakan dalam penelitian ini adalah data primer. Data primer adalah data yang diperoleh penulis melalui observasi atau pengamatan langsung dari perusahaan, baik itu melalui observasi, kuisioner dan wawancara secara langsung dengan pimpinan dan staf perusahaan sesuai dengan kebutuhan dalam penelitian ini. Data primer yang diperoleh pada penelitian ini adalah hasil pengisian kuisioner oleh responden, yaitu kepala dan staf sub bagian akuntansi/penatausahaan keuangan dan bendahara pada BPKAD Kabupaten Luwu. Berdasarkan hasil penelitian diperoleh pengujian secara simultan menunjukkan bahwa Pengendalian Intern Akuntansi dan Pengawasan Keuangan Daerah secara simultan berpengaruh terhadap Nilai Informasi Pelaporan Keuangan Daerah. Hasil uji parsial menunjukkan bahwa Pengendalian Intern Akuntansi dan Pengawasan Keuangan Daerah berpengaruh terhadap Nilai Informasi Pelaporan Keuangan Daerah

Studi Etnomedisin Tanaman Obat Analgesik Di Desa Simpang Kanan Kecamatan Sumberejo Kabupaten Tanggamus Mida Pratiwi; Sunarmi Sunarmi; Riza Dwiningrum; Risma Rojaton
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.3077

Etnomedisin merupakan bagian dari kajian etnobotani yang menggambarkan pengetahuan lokal masyarakat dalam memanfaatkan tumbuhan sebagai alternatif pengobatan tradisional, termasuk untuk mengatasi nyeri. Tujuan ini untuk mengetahui jenis-jenis tumbuhan yang dimanfaatkan sebagai obat analgesik, oleh masyarakat di Desa Simpang Kanan, Kecamatan Sumberejo, Kabupaten Tanggamus. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif, serta teknik pengambilan sampel secara purposive sampling. Data dikumpulkan melalui wawancara, terhadap 20 responden. Hasil penelitian didapatkan 11 spesies tanaman yang dimanfaatkan sebagai analgesik. Bagian tumbuhan yang paling banyak digunakan adalah daun (45%), rimpang (35%), dan umbi (20%). Sementara itu, cara pengolahan yang paling umum adalah direbus (80%) dan ditumbuk (20%).

The effect of net profit margin, return on investment, and current ratio toward financial performance in health sector companies listed of Indonesia stock exchange for 2021–2024 period Shinta Gevira Farina; Sunarmi Sunarmi
Indonesia Accounting Research Journal Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i1.503

This study aims to examine and analyze the influence of Net Profit Margin, Return on Investment, and Current Ratio on the financial performance of health sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Financial performance in this study is proxied by Return on Assets (ROA). The research population consists of 35 companies in the health sector, with a sample of 10 companies over 4 years, resulting in 40 data points. The research was conducted from April to June 2025. This study uses a quantitative approach with multiple linear regression analysis processed using SPSS version 23. The results show that Net Profit Margin, Return on Investment, and Current Ratio have a positive effect on financial performance (ROA). These findings support Signaling Theory, which explains that strong financial ratios such as high profitability and liquidity send positive signals to investors regarding the company's condition and prospects. Therefore, it is recommended to improve operational efficiency, manage investments optimally, and maintain liquidity to achieve stable and sustainable financial performance.

Does Income Matter? Moderating Effect on Financial Literacy and Financial Behavior Sunarmi Sunarmi; Vivi Hapsari; Syiriac Nellikunnel Devashia
Sharia Economic and Management Business Journal (SEMBJ) Vol. 7 No. 2 (2026): Sharia Economic and Management Business
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/sembj.v7i2.2086

Background: Financial management behavior is essential for individual well-being, particularly among private school teachers in Indonesia with fixed incomes who still face financial challenges. This study is based on the Theory of Planned Behavior, which explains behavior through cognitive, social, and psychological factors. Financial literacy, financial socialization, and self-control are proposed as key determinants, while income is examined as a moderating variable to capture the role of economic capacity. Method: Participants in this study were private teachers with fixed incomes in Indonesia. A total of 150 valid questionnaires were collected and analyzed using a Structural Equation Modeling (SEM) approach based on Partial Least Squares (PLS) using Smart PLS. Results: These findings indicate that the effectiveness of financial knowledge, social environmental influences, and self-control in shaping financial behavior is highly dependent on an individual's economic capacity. Conclusion: This study has two main implications. First, the results provide important insights for educational institutions and policymakers in designing programs to improve financial literacy and well-being, particularly for educators. These two studies contribute to the development of the financial behavior literature by expanding the application of the Theory of Planned Behavior through the integration of the moderating variable of income as a contextual factor in explaining individual financial management behavior.

Islamic mutual funds: risk and return management Adi Gunanto; Lubna M. Omar Hamzalouh; Sunarmi Sunarmi; Mohammad Ridwan
Journal of Islamic Accounting and Finance Research Vol. 6 No. 1 (2024)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.1.18034

Purpose - This research aims to provide a deeper understanding of the risks associated with investing in sharia fixed income mutual funds and how these risks can affect investment returns.Method - This research adopts a quantitative descriptive research approach that focuses on numerical data. The operational definition of mutual fund risk in this study refers to the concept of risk defined as the variability of returns from the type of securities that will form the portfolio. The securities that are the focus of this research are sharia fixed income mutual funds.Result - The performance of sharia fixed income mutual funds from 2021 to 2022 shows positive and significant developments.Implication - The findings of this research have significant implications for financial policymakers and investors. Furthermore, this research emphasizes the importance of ethical investment choices and compliance with sharia principles, providing investors with financial security and ethical satisfaction.Originality - This research contributes to the field of research by providing a comprehensive analysis of the risk and return characteristics of sharia fixed income mutual funds. Additionally, this research offers a more holistic view of investment performance.

Corporate social responsibility in Islamic bank: review of one decade of research and future directions Fauzan Fuadi; Selly Puspita Sari; Sunarmi Sunarmi; Andi Mulyono; Syriac Nellikunnel Devasia
Journal of Islamic Accounting and Finance Research Vol. 7 No. 2 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.2.25725

Purpose - This study aims to systematically review the literature on corporate social responsibility in Islamic banks over the past decade, identifying key trends, determinants, impacts, and future research directions. Method - The systematic literature review methodology followed the PRISMA protocol to ensure a rigorous selection and evaluation process. The study analysed 25 papers from the Scopus database. Result - Findings suggest that CSR disclosure, governance structure, and regulatory support significantly influence the effectiveness of CSR in Islamic banks. While some studies show a positive relationship between CSR and financial performance, others show that the impact is context-dependent, varying across regulatory environments and socio-cultural dynamics. This study also highlights the methodological diversity in CSR research, with content analysis, regression analysis, and surveys being the most frequently used approaches. Implication - This study enhances academic and practical understanding of CSR in Islamic banking by analysing key internal and external determinants, synthesising CSR trends and challenges, and suggesting avenues for future research. Originality - This study integrates a holistic view of CSR trends and outlines a future research agenda. The findings provide valuable guidance for academics, practitioners, and policymakers on improving CSR implementation in Islamic banking.

Nilai Informasi Laporan Keuangan pada Aspek Pengendalian Intern dan Pengawasan Keuangan Fitri Manhuri; Santrinita Trhessya Jumame; Sunarmi Sunarmi
Financial and Accounting Indonesian Research Vol. 3 No. 2 (2023): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v3i2.1342

Laporan keuangan dikatakan berkualitas apabila memenuhi kriteria yang relevan dan dapat diandalkan. Laporan keuangan mempunyai kredibilitas jika mempunyai nilai prediktif atau umpan balik dan disajikan tepat waktu. Namun, kriteria yang relevan terpenuhi jika laporan keuangan dapat diuji, netral, dan andal, sehingga pelaporan memerlukan sumber daya keuangan untuk mengoperasikan sistem yang ada. Adapun jenis data yang digunakan dalam penelitian ini adalah data primer. Data primer adalah data yang diperoleh penulis melalui observasi atau pengamatan langsung dari perusahaan, baik itu melalui observasi, kuisioner dan wawancara secara langsung dengan pimpinan dan staf perusahaan sesuai dengan kebutuhan dalam penelitian ini. Data primer yang diperoleh pada penelitian ini adalah hasil pengisian kuisioner oleh responden, yaitu kepala dan staf sub bagian akuntansi/penatausahaan keuangan dan bendahara pada BPKAD Kabupaten Luwu. Berdasarkan hasil penelitian diperoleh pengujian secara simultan menunjukkan bahwa Pengendalian Intern Akuntansi dan Pengawasan Keuangan Daerah secara simultan berpengaruh terhadap Nilai Informasi Pelaporan Keuangan Daerah. Hasil uji parsial menunjukkan bahwa Pengendalian Intern Akuntansi dan Pengawasan Keuangan Daerah berpengaruh terhadap Nilai Informasi Pelaporan Keuangan Daerah

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