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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Manajemen & Keuangan Journal of Economic, Bussines and Accounting (COSTING) Distribusi JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Jurnal Pengabdian Magister Pendidikan IPA Jurnal Gema Ngabdi Journal of Enterprise and Development (JED) Khazanah Sosial Jurnal Abdi Insani JIIP (Jurnal Ilmiah Ilmu Pendidikan) JPIn : Jurnal Pendidik Indonesia Jurnal Abdimas Sangkabira International Journal of Community Service ALEXANDRIA: Journal of Economics, Business, and Entrepreneurship Prosiding Konferensi Nasional PKM-CSR The South East Asian Journal of Management Asian Journal of Management Analytics Jurnal Pepadu Journal of Management and Creative Business International Journal of Management Science E-JURNAL AKUNTANSI Journal of Sharia Economy and Islamic Tourism
Suryani, Embun
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
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Financial Inclusion and Financial Technology in SMEs: Investigating the Mediating Role of Risk Perception on Business Performance Purnasalam, Divia Lasasyauma; Suryani, Embun
Journal of Enterprise and Development (JED) Vol. 7 No. 1 (2025): January - April
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v7i1.12524

Abstract

Purpose: This study examines the impact of financial technology and financial inclusion on the performance of small and medium-sized enterprises (SMEs) in the creative economy sector with risk perception serving as a mediating variable.Method: Data collection was conducted through surveys and questionnaire distribution to participants. The study involved a sample of 130 SMEs operating in the creative sector on Lombok Island that utilize financial technology in their businesses. A combination of purposive and accidental sampling techniques was employed. The data were analyzed using structural equation modeling with the partial least squares (SEM-PLS) approach.Result: The findings reveal that financial technology has no significant impact on risk perception, while financial inclusion demonstrates a significant effect. Similarly, financial technology does not significantly influence SME performance, whereas financial inclusion has a substantial impact. Risk perception exhibits only a minor effect on SME performance. Furthermore, risk perception does not mediate the relationship between financial technology and SME performance, nor does it mediate the relationship between financial inclusion and SME performance.Practical Implications for Economic Growth and Development: This study highlights the importance of financial inclusion in enhancing SME performance, suggesting that greater access to financial services can drive economic growth by improving business efficiency and market competitiveness. Furthermore, it emphasizes the need for policies that foster financial inclusion to support sustainable development in the creative economy sector.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023 Muttakin, Zayyinul; Suryani, Embun
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13521

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2019 hingga 2023 dan mengetahui bagaimana profitabilitas (ROA), likuiditas (CR), dan ukuran perusahaan (SIZE) mempengaruhi nilai perusahaan (PBV). Sebanyak 65 perusahaan manufaktur disurvei untuk penelitian ini dengan menggunakan teknik purposive sampling. Untuk menguji hipotesis, peneliti menggunakan analisis regresi linier berganda. Menurut temuan, nilai perusahaan dipengaruhi secara positif oleh profitabilitas dan dipengaruhi secara negatif oleh likuiditas. Penelitian ini tidak menemukan hubungan yang signifikan antara ukuran perusahaan dan nilai perusahaan. Menurut hasil ini, peningkatan efisiensi operasional dapat menyebabkan peningkatan nilai perusahaan. Di sisi lain, manajemen perlu berhati-hati tentang struktur modal yang mereka pilih sehingga nilainya tidak turun karena terlalu banyak likuiditas
Pemanfaatan Aplikasi Keuangan berbasis Web (SEMETON BUMDES) untuk meningkatkan efektifitas Pengelolaan Keuangan pada BUMDes Desa Wisata Suryani, Embun; Sarifudin; Hidayati, Siti Aisyah; Akhyar, Muhammad; Furkan, Lalu M.; Agusdin; Rinuastuti, Baiq Handayani; Handayani, Tuti; Husni, Vici Handalusia; Erwan, Muhammad; Saputra, Alga Doni
Jurnal Pengabdian Magister Pendidikan IPA Vol 7 No 3 (2024): Juli - September
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v7i3.9438

Abstract

Badan Usaha Milik Desa (BUMDes) merupakan institusi yang dibentuk oleh pemerintah desa serta masyarakat untuk mengelola kegiatan-kegiatan ekonomi desa. Namun, BUMDes dalam menjalankan fungsinya juga dihadapkan pada permasalahan internal terkait keterbatasan kemampuan SDM, salah satunya adalah sistem akuntansi dan manajemen keuangan yang buruk, sehingga pengelolaan keuangan BUMDes menjadi tidak optimal. Hal inilah yang menjadi hambatan utama bagi BUMDes untuk mendapatkan akses permodalan ke lembaga keuangan formal. BUMDes tidak mampu menerapkan administrasi keuangan yang sesuai dengan standar. Salah satu upaya yang dapat dilakukan adalah mendorong peningkatan kapasitas usaha dan akses pembiayaan BUMDes adalah dengan menyediakan sarana pencatatan transaksi keuangan yang terstandar dan sederhana. Melalui kegiatan penelitian selama dua tahun, telah dibentuk Aplikasi Keuangan untuk BUMDes berbasis web. Aplikasi ini sangat mudah digunakan dan telah memenuhi standar akuntansi pelaku usaha kecil mikro, dimana dalam hal ini adalah BUMDes. Aplikasi ini bernama “Semeton Bumdes”. Untuk itu, dilakukan pelatihan dan pendampingan penggunaan aplikasi keuangan Semeton BUMDes kepada pengelola BUMDes di desa wisata, Desa Kute Kecamatan Kute Kabupaten Lombok Barat. Pelaksanaan pembinaan ini menggunakan pendekatan Participatory Rural Appraisal yang menekankan keterlibatan masyarakat dalam keseluruhan kegiatan mulai dari perencanaan, pelaksanaan dan evaluasi program. Kegiatan ini terbagi menjadi tiga yaitu: 1) sosialisasi tentang upaya untuk meningkatkan pengetahuan dan pemahaman standar pencatatan dan pelaporan keuangan; 2) demonstration plot penggunaan aplikasi keuangan berbasis web bagi pengelola BUMDes; dan 3) pendampingan penggunaan aplikasi keuangan berbasis web bagi pengelola BUMDes Desa Kute. Melalui pelatihan dan pendampingan ini meningkatkan kemampuan pengelola BUMDes untuk memahami proses pencatatan keuangan menggunakan aplikasi pencatatan keuangan berbasis web (Semeton BUMDes).
The Impact of Work-Life Balance Policies on Employee Job Satisfaction in Wuling Factory, Shanghai Yuan, Zhang; Suryani, Embun
Asian Journal of Management Analytics Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i1.12466

Abstract

The automotive industry is a high-pressure sector where work-life balance (WLB) is crucial to employee job satisfaction and productivity, particularly in demanding contexts such as Wuling Factory in Shanghai. This research examines the efficacy of WLB policies at Wuling Factory and their impact on job satisfaction. Utilizing a quantitative research method, a structured questionnaire was distributed among 200 employees, and Structural Equation Modeling (SEM) was applied to analyze the data. The findings indicate that flexible working hours, specialized leave options, and dependents care significantly enhance job satisfaction. This study not only underscores the importance of WLB in industrial work environments but also contributes to the broader discourse on human resource management by demonstrating that comprehensive, well-implemented WLB policies are integral to fostering employee satisfaction and organizational success in the automotive manufacturing industry.
The Influence of Individual Characteristics and Non-Physical Work Environment on Employee Performance Fidiya, Fidiya; Santi Nururly; Embun Suryani; Ala`a Nimer AbuKhalifeh; Anton R. Sabella
International Journal of Management Science Vol. 3 No. 1 (2025): January-June
Publisher : Tinta Emas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/ijms.v3i1.446

Abstract

This study aims to determine the effect of individual characteristics and non-physical work environment on the performance of employees at the Praya Tengah Sub-District Office. The population in this study consists of all employees at the Praya Tengah Sub-District Office, with the sampling technique using purposive sampling. This type of research is associative quantitative research. Data processing in this study used SPSS 26.0, where validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, significance tests (t-test), and determination coefficient tests (R Square) were conducted. The results of this study show that the non-physical work environment has a greater influence on employee performance at the Praya Tengah Sub-District Office. Based on the t-test results, it was found that t count > t table (1.993 > 1.697) or the significance value (0.026 < 0.05), indicating that the non-physical work environment has a positive and significant effect on the performance of employees at the Praya Tengah Sub-District Office.
Analisis Perbandingan Kinerja Keuangan PT. Bank NTB Syariah Kantor Pusat Dengan Menggunakan Metode RGEC Pada Masa Transisi Dan Setelah Terkonversi Menjadi Bank Umum Syariah Sufiana Pujiarti; Lalu Hamdani Husnan; Embun Suryani
Journal of Management and Creative Business Vol. 1 No. 4 (2023): Oktober : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v1i4.1578

Abstract

This study is entitled analysis of the financial performance of PT Bank NTB Syariah head office using the RGEC method during the transition period and after being converted into an Islamic commercial bank. Aims to determine the significance level of Islamic NTB bank performance using the RGEC method during the transition period and after conversion. The type of research used is descriptive research with a quantitative approach. The data collection method used is the method of documentation and literature study. The population in this study were financial statements, GCG reports of head office Islamic NTB banks and the samples were NPF/NPL, FDR/LDR, ROA, ROE, BOPO, NI, CAR and PDN ratios. The analysis tool used is the Wilxocon signed rank test using SPSS version 17. The results of the analysis show that: (1) financial performance during the transition period using the RGREC method gets a composite value of 1 or very healthy (2) financial performance after being converted using the RGEC method gets a composite value 1 or very healthy (3) the comparison of financial performance during the transition period and after conversion is not too significant.
Determinan Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI): Pendekatan Human-Organization-Technology (HOT) Fit Framework Sudi Harnowo; Budi Santoso; Embun Suryani
E-Jurnal Akuntansi Vol 31 No 3 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i03.p19

Abstract

This study was conducted to examine and analyze the effect of the implementation of the Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) on user satisfaction and condition of organization, condition of organization on user satisfaction, the effect condition of organization and user satisfaction on net benefit. The population of this study were all 105 SAKTI users within the Ministry of Finance in West Nusa Tenggara Province and 43 samples with a random sampling technique. Partial Least Square Structural Equation Modeling (PLS-SEM) was used to process the data. The study revealed there are five positive and significant influences: first, information quality on user satisfaction, second, system quality on condition of organization, third, service quality on condition of organization, fourth, user satisfaction on net benefits, and condition of organization on net benefits. Keywords: SAKTI, HOT-Fit Framework, Net Benefits.
Peranan Sistem Pengendalian Internal Piutang Di Masa Covid 19: Studi Kasus Penggunaan Aplikasi Mospay Agus Septiawan; Saipul Arni Muhsyaf; Embun Suryani
E-Jurnal Akuntansi Vol 34 No 1 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i01.p17

Abstract

This research aims to analyze the internal control system for receivables during Covid 19 using the COSO approach. The data collection method uses the case study method and the data collection technique uses triangulation techniques, data analysis uses the Mile and Huberman models. Based on the research results, the role of the internal control system for receivables during the Covid-19 period using the mospay application at PT Enseval Putera Megatrding, Tbk, Mataram branch was overall good. The implications of this research include: Reducing the intensity of salesman and collector visits so that it can reduce the spread of Covid 19, reducing lapping by salesmen or collectors, reducing repayment errors by the finance staff team and reducing outstanding accounts, implementing SOP-DBS-DEV- 003 which relates to mospay payment procedures by customers so that compliance theory can be applied to this research, and improve management decision making for outlets that make purchases. Keywords: Receivable Internal Control System; Covid-19, Mospay Application
Sumber Daya Manusia, Teknologi Informasi, Sistem Akuntansi Manajemen dan Kinerja Manajerial UMKM dengan Ketidakpastian Lingkungan sebagai Variabel Moderasi Zainal Abidin; Lalu M. Furkan; Embun Suryani
E-Jurnal Akuntansi Vol 31 No 11 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i11.p19

Abstract

This study aims to analyze the effect of human resources, information technology, management accounting systems on managerial performance with environmental uncertainty as moderating. The research population was all 116 Pharmacy managers/owners in Mataram City. In this study, only two hypotheses were accepted, namely the second and third hypotheses, besides that the hypothesis was rejected. The results showed that human resources had a negative and insignificant effect on managerial performance at the Mataram City Pharmacy, while Information Technology and Management Accounting Systems had a positive and significant effect on managerial performance. Meanwhile, environmental uncertainty does not strengthen or weaken the influence of human resources, information technology and management accounting systems on managerial performance. Keywords : Human Resources; Information Technology; Management Accounting System; Environmental Uncertainty; Managerial Performance.
Pengaruh Curent Ratio dan Debt to Equity Ratio Terhadap Profitabilitas (Studi Pada PT Unilever Indonesia Tbk. Tahun 2012 - 2020) Luh Putu Widyani Puspitawati, Ni; Utami Widya Astuty, Ratna; Saputra, Davit; Riadien, Pena; Frebiana Joe, Angelina; Suryani, Embun
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 6 No. 1 (2025): April
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v6i1.821

Abstract

This study aims to determine the effect of the Current Ratio and Debt to Equity Ratio on profitability in Fast Moving Consumer Goods (FMCG) companies, specifically PT Unilever Indonesia Tbk., listed on the Indonesia Stock Exchange (IDX) for the 2012–2020 period. The sampling technique used is purposive sampling, and the data employed are secondary data. The analysis methods include classical assumption tests, autocorrelation tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression analysis, hypothesis testing, and determination coefficient testing using SPSS version 26.0 and Microsoft Excel 2019 with the stepwise method. The study results indicate that the Current Ratio and Debt to Equity Ratio have no significant effect on the company's profitability.
Co-Authors Abdul Mannan, Siti Sofiyah Ade Risbian Isnaeni Adi Septiawan Adi Septiawan Adi Septiawan Agus Septiawan Agusdin Ahyar, Muhamammad Akhmad Saufi Alamsyah Alamsyah Ala`a Nimer AbuKhalifeh Anggun Hilendri Lestari, Baiq Anton R. Sabella Anuar bin Arshad, Mohd. Azahra, Nabila Putri Azim, Pahrul Baiq Handayani Rinuastuti, Baiq Handayani Budi Santoso Dewi Rahmasari Diswandi Diswandi Diswandi Djoko Kisworo Donny Oktavian Syah Dwi Putra Buana Sakti Dwi Upatiartha Erwan, Muhammad Fidiya, Fidiya Frebiana Joe, Angelina Furkan, Lalu M. G. A. Sri Oktaryani Gusti Ayu Sri Oktariyani Gusti Ayu Sri Oktariyani Guswulandari Handry Sudiartha Athar Hidayat, Pramana Wahyu Hikmah Julia Husnan, Lalu Hamdani Husni, Vici Handalusia I Nyoman Nugraha I Nyoman Nugraha Ardana P I Nyoman Nugraha Ardana Putra IHSAN ROIS, IHSAN Juliana, Nana Jurnal Pepadu Khairunnisa L. M. Furkan L. Muhammad Furkan L.M. Furkan Lalu Adi Permadi Lalu Hamdani Husnan Lalu M Furkan Lalu M. Furkan Lalu Muhamad Furkan Lalu Muhammad Furkan Lasri Supriana Luh Putu Widyani Puspitawati, Ni Lupiyoadi, Rambat M Muhdin M. Ali M. Furkan, Lalu M. Zeldy Septiawan miah, Sulai miati, Yas Muhamad Ahyar Muhamad Akhyar Muhamad Akhyar Muhamad Ali Muhammad Akhyar Muhammad An Nagib A. Smith Muhdin Muhdin Muttakin, Zayyinul Nadia Rizkiana Ni Ketut Surasni Ni Luh Debby Maharani Eka Putri Ningsih, Septia Nugraha, I Nyoman Nur Aida Arifah Tara Nurmayanti, Siti Nuzul Hidayat, Nuzul Oktaryani, Sri Permadi, Lalu Adi Prima Astuti Handayani Purnasalam, Divia Lasasyauma Qurrota A’yuni Rahmasari, Dewi Rahmasari Rahmi Restianti Ramdani, Gilang Riadien, Pena Saipul Arni Muhsyaf Salsabyla Azky Santy Nururly Saputra, Alga Doni Saputra, Davit Sarifudin SARIFUDIN Sarifudin Sarifudin Sarifudin Serif Sarifudin Serip Sarifudin Serip Serif, Sarifudin Serifudin Serifudin Serif Sinta Almanika Siti Aisyah Hidayati Siti Aisyah Hidayati Siti Aisyah Hidayati Siti Aisyah Hidayati Siti Aisyah Hidayati Siti Aisyah Hidayati Siti Aisyah Hidayati Sri Wahyulina Sri Wahyulina Sri Wahyulina Sri Wahyulina Sri Wahyulina Sri Wahyulina Sri Wahyulina Suciani Zubair Sudi Harnowo Sufiana Pujiarti Sukmawati Sukmawati Syahrul Syahrul Ulfa, Yakut Nahdiana Upatiartha, Dwi Utami Widya Astuty, Ratna Wahyulina, Sri Wardani, Ni Putu Ika Saraswati Yu, Bao Yuan, Zhang Yunita Yunita Zainal Abidin Zainal Abidin Zayyani, Erika Zayyani Zefanya Andryan Girsang