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All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG GANEC SWARA Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Media Bina Ilmiah Inkubis: Jurnal Ekonomi dan Bisnis
I Made Murjana
STIE AMM Mataram
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KESADARAN SPIRITUAL AKUNTAN PUBLIK: HIJAB DIRI DARI PENYIMPANGAN AKUNTANSI Ida Ayu Nursanty; Endang Kartini; I Made Murjana; Baehaki Syakbani
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i1.14431

Abstract

Penelitian ini bertujuan untuk mengkaji kesadaran spiritual akuntan publik untuk membebaskan diri dari skandal akuntansi. Peneliti menyoroti bahwa perilaku akuntan publik yang tidak etis (materialistis) merupakan faktor penyebab terjadinya skandal akuntansi. Oleh karena itu, diperlukan konsep baru, yaitu pengetahuan tentang Tuhan sebagai landasan moral. Artinya, setiap urusan ruhani tidak akan ada artinya jika tidak didahului dengan ilmu Allah. Oleh karena itu, penelitian ini menggunakan konsep diri spiritual. Ini adalah konsep orang yang sempurna yang memiliki kesadaran holistik. Melalui kesadaran, akuntan publik mengalami kesadaran akan Tuhan untuk membimbing akuntan publik menjadi manusia yang sadar spiritual.
ANALISIS LAPORAN KEUANGAN DAN INDIKATOR KEBANGKRUTAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. MAYORA INDAH TBK PERIODE 2017-2019 I Made Murjana; Yusi Faizathul Octavia; Rusdi Rusdi
Media Bina Ilmiah Vol. 17 No. 1: Agustus 2022
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.705 KB)

Abstract

Penelitian ini bertujuan menganalisis laporan keuangan dan indikator kebangkrutan pada PT. Mayora Indah Tbk periode 2017-2019. Jenis penelitian deskriptif melalui pendekatan kuantitatif dengan teknik analisis menggunakan metode rasio guna mengetahui kinerja dan posisi keuangan perusahaan dan kebangkrutan dengan metode altman Z-score. Dari hasil analisis menunjukkan kinerja dan posisi keuangan cukup baik, sedang indikator kebangkrutan metode Z-score perusahaan dalam keadaan tidak bangkrut.
PENGARUH KUALITAS PRODUK, HARGA,DAN PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA CAFE KOPI LIVING I MADE MURJANA; YUSI FAIZATHLOCTAVI; ROSYIA WARDANI; NENDY PRATAMA AGUFIANTO
GANEC SWARA Vol 17, No 3 (2023): September 2023
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v17i3.524

Abstract

This study aims to determine the significane of the effect of product quality, price, service quality partially and simultaneously on consumer satisfaction of living cafe coffee. This type of research is associative research. The population in this study is the Coffee Living Cafe visitors whose population is unknown. The number of samples taken is as many as 80 respondents, data collection techniques using observation and questionnaires. Data analysis using multiple linear regression analysis showed (Y= 0.670 + 0.340 X1 + 0.181 X2 + 0.740 X3 + e). Based on the results of the partial hypothesis test that product quality, price, and service quality have a significant effect on consumer satisfaction for living cafe coffee. Where is the product quality (X1) with t count (6,101) > t table (1,990). Price (X2) with t count (3.095) > t table (1.990). Service quality (X3) with t count (4,974) > t table (1,990). Simultaneously product quality, price, and service quality have a significant effect on customer satisfaction with f count (165,072) > f table (2,72) with a significance of 0,000. Product quality variable is the most dominant variable affecting consumer satisfaction with a beta value (0.340)
PENGARUH PEMBERIAN KOMPENSASI DAN MOTIVASI TERHADAP KINERJA KARYAWAN (STUDI KASUS PADA MATARAM HOTEL) I MADE MURJANA; NENDY PRATAMA AGUSFIANTO; YUSI FAIZATHUL OCTAVIA
GANEC SWARA Vol 15, No 2 (2021): September 2021
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v15i2.222

Abstract

Specifically, the purpose of this study was to determine the effect of compensation and motivation on employee performance at the Mataram Lombok hotel. The research is associative, where the respondents are hotel employees, with a multiple linear analysis approach through the SPSS application. The results of the analysis show: (1). the two variables have a partial effect on employee performance, with t-count values of 3.056 (X1) and 2.676 (X2) greater than the t-table value of 2.037. (2). Compensation and motivation variables have a simultaneous effect, this is indicated by the calculated f value of 21.098, which is greater than the value of f table 3.29. based on testing the beta value of the Compensation variable of 0.448, and the value of the motivation variable of 0.392. Based on the value of Tb. it can be said that the compensation variable is more dominant than the motivation variable.
THE INFLUENCE OF TECHNOLOGY, INNOVATION AND COLLABORATION ON SUSTAINABILITY OF BAMBOO WEAVING CRAFT BUSINESS IN SINGARAJA, BALI PROVINCE I Made Kartika; Nyoman Dwika Ayu Amrita; Mulia Handayani; Dewa Gede Putra Sedana; I Made Murjana
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 4 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i4.2439

Abstract

The study aims to reveal the influence of technology, innovation and collaboration on the sustainability of bamboo woven craft businesses in Singaraja, Bali Province. The research method is designed based on a verification approach to strategic management of MSMEs, namely the hypothesis that has been formulated will be verified based on subjective business conditions and business continuity. The variables in this study include: technology, innovation and collaboration in bamboo woven craft businesses as exogenous variables, and business continuity as an endogenous variable. The population of the study was all bamboo woven craft business actors in Sidetapa Village, Tigawarsa Village and Banyuseri Village in the Singaraja area, while the sample size was determined as many as 100 respondents. The research instrument used a structured questionnaire with a simple random sampling technique. The analysis method used to test the research hypothesis is Partial Least Square (PLS) analysis. The findings of the study stated that the technology and collaboration variables had a positive and significant effect on the business sustainability variable, but the innovation variable did not show a significant effect on the sustainability of bamboo woven craft businesses in Singaraja.
Financial Determinants and Liquidation Prediction of Indonesian Rural Banks: A Multi-Period Logit Analysis I Nengah Arsana; I Made Suardana; Indah Ariffianti; Baiq Ertin Helmida; I Made Murjana
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.335

Abstract

Background: The Indonesian Rural Bank (BPR) sector faces increasing liquidation risk, with 81 BPRs/BPRS having been liquidated between 2016 and 2025, driven by stricter capital regulations, including Peraturan Otoritas Jasa Keuangan (POJK) No. 5/POJK.03/2015. However, most existing prediction models remain static and fail to capture the dynamic process of financial deterioration, creating a gap in the development of early warning systems. Objective: This study developed a liquidation prediction model for Indonesian Rural Banks (BPRs) using a multi-period logit approach covering the period from 2013 to 2024. Methods: A matched-pair design was applied, consisting of 67 liquidated banks and 134 healthy banks, resulting in 201 banks and producing 603 observations across three periods (t-1, t-2, and t-3). Results: The model demonstrated strong explanatory power, with a Nagelkerke R² value of 79.1%. Simultaneously, financial ratios significantly influenced liquidation risk. Partially, Equity to Total Assets (ETA), Cash Ratio (CR), Loan to Asset Ratio (LAR), and Net Interest Margin (NIM) reduced the probability of liquidation, whereas Loan to Deposit Ratio (LDR), Cost of Funds (COF), and Non-Performing Loan (NPL) increased it. NPL emerged as the strongest predictor of failure (Wald = 71.463), triggering a chain reaction that reduced liquidity, increased funding costs, compressed profit margins, and weakened capital adequacy. Conclusion: The model achieved an overall accuracy of 90.7%, with 95.5% sensitivity and 81.1% specificity, demonstrating strong performance as an early warning system for predicting BPR liquidation and supporting regulatory risk monitoring.
Co-Authors Ariffianti, Indah Baiq Ertin Helmida Dewa Gede Putra Sedana Endang Kartini I Made Kartika I Made Suardana I Nengah Arsana Ida Ayu Nursanty Mulia Handayani NENDY PRATAMA AGUFIANTO NENDY PRATAMA AGUSFIANTO Nyoman Dwika Ayu Amrita ROSYIA WARDANI Rusdi Rusdi Syakbani, Baehaki YUSI FAIZATHLOCTAVI Yusi Faizathul Octavia