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All Journal Nusantara Hasana Journal Jurnal Kompetitif : Media Informasi Ekonomi Pembangunan, Manajemen dan Akuntansi
Triana Lidona Aprilani
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Nursing

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FAKTOR YANG MEMPENGARUHI MINAT NASABAH GADAI SYARIAH DENGAN GADAI KONVENSIONAL PADA PT. PEGADAIAN Tbk. Kota Mataram Maulana Ibrahim; Triana Lidona Aprilani
Jurnal Kompetitif : Media Informasi Ekonomi Pembangunan, Manajemen dan Akuntansi Vol. 8 No. 2 (2022): Ekonomi Pembangunan, Akuntansi dan Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam Al-Azhar Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47885/kompetitif.v8i2.7

Abstract

This study aims to determine the factors that influence the interest of customers of PT Pegadaian Syariah BTN Sweta branch with PT Pegadaian conventional Selaparang branch in terms of service quality factors, location factors and promotion factors This research was conducted at PT Pegadaian Syariah BTN Sweta branch and PT Pegadaian conventional Selaparang branch with the type of case study research, the method used in this study was qualitative. Methods of data collection is done in three ways, namely observation, interviews, and documentation. Data collection is carried out to obtain data in the data field. Based on the results of the study, it can be concluded that the factors that influence customer interest are the similarities and differences between PT. Sharia pawnshop BTN Sweta branch with PT. Conventional Pegadaian Selaparang branch, which is located on the service quality factor that most dominantly affects customer interest in making a pawn, then followed by the location factor where customers who have a place close to the pawnshop to make a pawn are very profitable for customers because it is close to making it easier for the customer to manage the necessary files. While the condition of living quite far is actually not an obstacle and does not become a benchmark for a place to pawn because there is a need so that customers will bring in pawns wherever they are. While the difference is PT. Sharia pawnshop BTN Sweta branch with PT. The Selaparang branch of Conventional Pawnshops lies in the promotion factor. At the sharia pawnshop branch of BTN Sweta, customers are very interested in promotions such as: providing low interest, the cost is calculated from the value of the goods, has the principle of trust and provides loans in accordance with Islamic sharia. Meanwhile, customers at the Selaparang conventional pawnshop are interested in promotions such as easy requirements, fast disbursement of funds, compensation for pawned goods, gold savings products and longer interest rates. From the results of this analysis, it is suggested that PT. Sharia pawnshop BTN Sweta branch with PT. Selaparang branch conventional pawnshops to improve management performance and provide even better services, provide comfortable and safe facilities and increase socialization and promotion of how to pawn the sharia pawnshops in BTN Sweta branch and conventional pawnshops in Selaparang branch. Thus, customers better understand the concept and products of pawnshops.
ANALISIS REALISASI ANGGARAN UNTUK MENILAI EFEKTIVITAS DAN EFISIENSI KINERJA INSTANSI PEMERINTAH DAERAH KOTA MATARAM Fathurrahman; Baiq Dewi Lita Andiana; Triana Lidona Aprilani; Farah Zihatul F; Hidayat, Ahmad Ridho
Jurnal Kompetitif : Media Informasi Ekonomi Pembangunan, Manajemen dan Akuntansi Vol. 9 No. 2 (2023): Ekonomi Pembangunan, Akuntansi dan Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam Al-Azhar Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47885/kompetitif.v9i2.14

Abstract

This study aims to analyze how the realization of the budget in assessing the effectiveness and efficiency of performance at the three Mataram City Regional Government Agencies. Where effectiveness is a measure of the success or failure of an organization in achieving its goals while efficiency is a measurement of achieving maximum output with the lowest possible use of resources and funds. The type of research used in this research is descriptive quantitative. The population in this study was all SKPD in Mataram City. Meanwhile, the samples used were three Mataram City Regional Government Agencies, namely: 1) Regional Development Planning Agency, 2) Youth and Sports Service, and 3) Social Service. The data used in this study is secondary data in the form of audited company annual financial reports. These data were obtained from the official website of the Mataram City Government, such as LRA from 2020- 2022 in each agency. The research results for the level of effectiveness in 2020-2022 are all in the effective category because the results of achieving an effectiveness level of more than 80 percent, can be said to be good and meet predetermined criteria. The research results for the efficiency level in 2020-2022 are all in the efficient category, said to be efficient because the efficiency level is 60-80 percent.
PENGARUH PENGGUNAAN SISTEM INFORMASI AKUNTANSI TERHADAP PENINGKATAN PENDAPATAN USAHA COFFE SHOP DI KOTA MATARAM Paozan; Triana Lidona Aprilani; Muhammad Habibullah Aminy; Fathurrahman, Fathurrahman
Nusantara Hasana Journal Vol. 5 No. 2 (2025): Nusantara Hasana Journal, July 2025
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i2.1522

Abstract

This study aims to analyze the influence of accounting information system (AIS) usage on the increase of business income in coffee shops in Mataram City. The background of this research is the rapid growth of coffee shops in line with the increasing coffee consumption among society, while many business owners still lack a structured financial management system. This research uses a quantitative method with a survey approach. The sample includes 30 coffee shops that have implemented an accounting information system, selected through purposive sampling. The data were analyzed using validity and reliability tests, simple linear regression, and t- tests. The results show that the use of an accounting information system significantly affects the increase in business income of coffee shops in Mataram City. This is supported by a significance value of < 0.05 and a t-count value higher than the t- table. These findings indicate that accounting information systems help business owners in more accurate financial recording, effective decision-making, and better financial planning.
ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA PT PTOFESIONAL TELEKOMUNIKASI INDONESIA (PRTL) Riyan Rama Putra; Triana Lidona Aprilani; Baiq Dewi Lita Andiana; Dara Nida Utamie
Nusantara Hasana Journal Vol. 5 No. 5 (2025): Nusantara Hasana Journal, October 2025
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i5.1715

Abstract

PT Profesional Telekomunikasi Indonesia Tbk (PRTL) officially took over 94.03% of PT Solusi Tunas Pratama Tbk (SUPR) shares. Acquisition is the takeover of ownership or control of shares or assets of another company, either partially or in whole, where both companies continue to exist as separate legal entities. This study was conducted to determine the differences in financial performance before and after the acquisition of PT Profesional Telekomunikasi Indonesia for the period 2018 - 2023. This research method uses quantitative with comparative analysis, using data analysis techniques through the Excel Application and graphical analysis based on PT Protelindo's annual financial report. The results of the analysis showed a significant decrease in the liquidity and solvency ratios post-acquisition, although several profitability and activity ratios showed an increase. Overall, PRTL's financial performance tended to deteriorate after the acquisition, indicating challenges in maintaining short- and long-term financial stability. This study concludes that acquisitions do not always guarantee improved financial performance and emphasizes the importance of careful planning and integration post-acquisition. These findings provide theoretical and practical implic
PEMAHAMAN AKUNTANSI DASAR PADA USAHA MIKRO KECIL DAN MENENGAH DI DUSUN NGOROK DESA KOPANG REMBIGA Baiq Qistinnisa; Aminy, Muhammad Habibullah; Dara Nida Utamie; Triana Lidona Aprilani
Nusantara Hasana Journal Vol. 5 No. 5 (2025): Nusantara Hasana Journal, October 2025
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i5.1716

Abstract

This study aims to evaluate the extent to which Micro, Small, and Medium Enterprises (MSMEs) in Ngorok Hamlet, Kopang Rembiga Village, Central Lombok Regency understand basic accounting. Although MSMEs have a crucial role in the local economy, many business actors in this area have not implemented accounting records in accordance with existing standards. In this study, a descriptive qualitative method was used by conducting in-depth interviews with five selected business actors. The research findings show that their understanding of basic accounting is still very limited, where most MSME actors do not understand or do not carry out financial records systematically. The factors that cause this include low levels of accounting literacy, non participation in training, and lack of resources. This study recommends that community-based training be held and the use of simple technology as a solution to improve the efficiency of financial management and business continuity through the application of basic accounting in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM).
Co-Authors Ahmad Ridho Hidayat Andiana, Baiq Dewi Lita Baiq Qistinnisa Dara Nida Utamie Farah Zihatul F Fathurrahman Fathurrahman Fathurrahman Maulana Ibrahim Paozan Riyan Rama Putra