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All Journal Journal of Applied Finance & Accounting Journal of Business & Banking JURNAL RELASI STIE MANDALA JEMBER Transformasi: Jurnal Pengabdian Masyarakat IMAGE Jurnal Riset Akuntansi Dan Bisnis Airlangga AFRE Accounting Financial Review EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Pengabdian Masyarakat IPTEKS MBA: Journal of Management and Business Aplication JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan ABM: International Journal of Administration, Business and Management Jurnal Pengabdian Masyarakat (JPM) Riset Akuntansi (RISTANSI) JRABA Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Pengabdian Literasi Digital Indonesia Relasi : Jurnal Ekonomi ABM: International Journal of Administration, Business and Management Jurnal Pengabdian Masyarakat Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)

Nurshadrina Kartika Sari

Institut Teknologi Dan Sains Mandala

Author-ID : 469538

Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences

Published : 38 Documents Claim Missing Document

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IPTEK BAGI MASYARAKAT (IB.M) WIRAUSAHA BARU PEMUDA KARANG TARUNA DI DESA SANENREJO KECAMATAN TEMPUREJO KAB. JEMBER Dimyati, Muhaimin; Sari, Nurshadrina Kartika
Jurnal Pengabdian Masyarakat IPTEKS Vol 1, No 2 (2015): JURNAL PENGABDIAN MASYARAKAT IPTEKS
Publisher : Universitas Muhammadiyah Jember

Youth clubs are a group of youths in the village which was formed by the Ministry of Social operationally implemented by social services. Youth activity was limited to a positive use of leisure time such as recreation, sports, arts, scouting (scouts), religious education (teaching) and others for orphans, school dropouts, and no school. Currently, Youth has conducted various activities, in an effort to contribute to address the problem of Social Welfare, especially facing young people in their environment. In addition, the dropout rate increased in number every year. Unemployment in East Java reached 4.33% in 2013 increased by 0.21% compared to 2012. The village Sanenrejo a remote village forest edge Betiri Meru national park is about 42 km from the city with most of the damaged roads. In this village, in addition to many children dropping out of school, there are also many migrant workers and trafficking victims. Because employment in the village are very limited, just as forest farmers and farm workers, many people who become migrant workers abroad. Even though it is a remote area, motorists in the village Sanenrejo more and require treatment. In this village there are a field in front of the village hall which is used for recreation village park in the afternoon. With such conditions, it was attempted to take advantage of opportunities and opportunities to develop youth activities youth village Sanenrejo, who had only sporting activities and social, will be developed sector of Economical Productive which help create jobs for the unemployed and young school dropouts , by developing new entrepreneurship workshops and a food court. To achieve the expected outcomes, the methods of implementation are used, among other things: management and technical training, apprenticeship, mentoring, and monitoring and evaluation. Specifically required expertise in the field of mechanical engineering. It can be obtained from the UPT Latihan Kerja Disnakertrans Prop Jatim in Jember. There was also support from Jember Mandala STIE P3M performance that have earned awards from Kopertis Region VII East Java for his achievements in managing the Research and Community Service every year from 2008 to 2015.

PENERAPAN SISTEM AKUNTANSI DASAR DAN PELAPORAN KEUANGAN KPRI â€œKENCANAâ€ Widaninggar, Nanda; Sari, Nurshadrina Kartika
Jurnal Pengabdian Masyarakat IPTEKS Vol 4, No 2 (2018): JURNAL PENGABDIAN MASYARAKAT IPTEKS
Publisher : Universitas Muhammadiyah Jember

Koperasi Pegawai Republik Indonesia?KENCANA? Situbondo memiliki fungsi bagi peningkatan kesejahteraan anggotanya. Akan tetapi, bekal kemampuan pengelolaan keuangan, terutama pembukuan belum dimiliki secara mumpuni oleh pengurus KPRI, sehingga muncullah banyak pertanyaan dari anggota mengenai proses pencatatan dan pelaporan keuangan, sehingga dikawatirkan muncul rasa tidak percaya terhadap pengurus, mengingat setiap kali Rapat Anggota Tahunan pertanyaan-pertanyaan yang mencuat adalah tidak jauh dari masalah pengelolaan keuangan. Tujuan khusus kegiatan PKM ini adalah: (1) Unit Simpan Pinjam (USP) dan Unit Usaha KPRI ?KENCANA? mampu mengimplementasikan sistem akuntansi dasar, dan (2) Mampu melakukan pelaporan keuangan secara lebih baik. Target jangka panjang kegiatan PKM ini adalah ?kemampuan memperoleh bantuan pinjaman modal dari lembaga keuangan formal?. Target jangka pendek (1) USP dan Unit Usaha memiliki sistem dalam siklus akuntansinya, (2) USP dan Unit Usaha melakukan pelaporan keuangan secara lebih baik. Metode untuk mencapai target dilakukan melalui kegiatan pelatihan dan pendampingan bagi pengurus. Pelatihan dan pendampingan difokuskan pada penerapan dasar-dasar akuntansi menggunakan sistem terkomputerisasi sederhana serta penyusunan laporan keuangan. Pelatihan dan pendampingan dilakukan untuk memperkuat kemampuan pengurus USP dan Unit Usaha dalam pembukuan, penerapan siklus akuntansi dasar, dan penyusunan laporan keuangan. Pada program ini telah berhasil dibangun suatu sistem pelaporan keuangan berbasis web yang bernama Aplikasi Akuntansi dengan alamat kprikencana.com. Kata Kunci: Penerapan Sistem Akuntansi Dasar, Pelaporan Keuangan, Aplikasi Akuntansi

Analisis Perbandingan ¬Tingkat Kesehatan Bank BUMN dan Bank BUSN Dengan Menggunakan Pendekatan Risk Based Bank Rating (RBBR) Theresia Ella Sari; Yuniorita Indah Handayani; Nurshadrina Kartika Sari
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 1 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i1.375

This study aims to determine the effect of the Comparison of Health Levels of BUMN and BUSN Banks Using a Risk Based Bank Rating (RBBR) Approach. The data used in this study are secondary data obtained from the financial statements of BUMN and BUSN. Samples taken were 6 banks (3 BUMN Banks and 3 BUSN Banks) with purposive sampling method. The data obtained is then processed using the calculation of each variable based on the RBBR approach which refers to Circular Letter of OJK No.14/SEOJK.03/2017 covering components: Risk profile (using NPL ratio, LDR), Governance, Rentability (using ROA, ROE) and Capital (using CAR ratio).The results of the study show that in 2013-2017 the total composite ranking score of the entire BUMN Bank variable was higher than the BUSN Bank. The composite variable total score of ROA and ROE of BUMN banks is higher than BUSN. Total NPL, LDR, and GCG composite rating scores of BUSN Banks are higher than BUMN Banks. In the total composite rating score, the CAR variable of the BUMN Bank and BUSN Bank gets the same score.

IMPLEMENTASI SISTEM KEUANGAN DESA TERHADAP PENGELOLAAN KEUANGAN ALOKASI DANA DESA (ADD) Dara Fitra Sukwani; Dedy Wijaya Kusuma; Nurshadrina Kartika Sari
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 2 No 1 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v2i1.515

Village Fund Allocation (ADD) is one source of rural income which is generally still the main source of income used in the conduct of geverment village. On efforts to oversee the transparency of village financial management, BPKP and the ministry of home affairs developed a village finansial system application in 2015. The purpose of this study is to describe of the result of the evaluation of the village financial syystem on ADD financial management. And can provide goverment of ADD in accordance with the provisions of the legislation. This research used qualitative descriptive approach whit the case study research sites in Rambigundam village, Rambipuji, Jember. The data is collected through observation, interviews, and documentation to get the validity of the data, carriet out technical examination of the validity of the data which is testing the credibility, tranferability, depability, and confirmability. The result showed that the planning stage until the accountability village Allocation Fund stage have well done, but there are same problems of the implementation, they are the lack of participation from people, the lack of participation of Badan Permusyawaran Desa (BPD), and the lack of village Implementation Teams in preparing the report Accountability Village Fund Allocation.

Faktor-Faktor Yang Memengaruhi Kinerja Sistem Informasi Akuntansi Dengan Pendidikan Dan Pelatihan Sebagai Variabel Moderasi Pada PT. Bukit Megagriya Makmur Dyah Ayu Safitri; Muhammad Firdaus; Nurshadrina Kartika Sari
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 2 No 1 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v2i1.516

This study was conducted to determine the effect of user participation, user ability, and top management support on the performance of accounting information systems through education and training as moderating variables at PT. Megagriya Makmur Hill. This research uses classical assumption test, data quality test, descriptive statistical test, multiple linear regression, Moderated Regression Analysis test, and hypothesis testing. The results of the study show that user participation, user capabilities, top management support, have an effect on the performance of accounting information systems. When moderation occurs, education and training are not able to moderate user participation and top management support on accounting information system performance, while education and training are able to moderate users' ability to accounting information system performance.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI DI PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX PERIODE 2015-2019 Reni Novita Sari; Diana Dwi Astuti; Nurshadrina Kartika Sari
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 2 No 2 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v2i2.518

The purpose of this study is to determine the effect of business risk, non-debt tax shield and tangibility on capital structure with firm size as a moderating variable, by analyzing and testing. The objects in this study are companies listed on the Jakarta Islamic Index for the 2015-2019 periode. The sampling technique used purposive sampling which included 19 companies as samples. The analysis method used in this research is multiple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that only business risk had an effect on capital structure, while non-debt tax shield and tangibility had no effect on capital structure. Only non-debt tax shields can be moderated by firm size and the presence of a moderating variable can strengthen the relationship between non-debt tax shields and firm size.

FAKTOR YANG MEMENGARUHI RISIKO SISTEMATIS PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA Nurshadrina Kartika Sari
RELASI : JURNAL EKONOMI Vol 16 (2012)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v16i0.55

This Research was conducted at the banks listed on the Indonesia Stock Exchange 2007 to 2009 period, with samples obtained using purposive sampling as many as eleven (11) banks. Beta is measure of systematic risk of shares of a security or portfolio relative to the market risk. The results of the analysis performed using multiple linear regression to determine which of the Asset Growth, Debt to Equity Ratio, Return on Equity and Earning Per Share affecting the Beta Shares, the results showed that four variables had no effect on beta bank stocks listed in Indonesia Stock Exchange 2007-2009.

Pengaruh Tingkat Pengangguran, Kebutuhan Pangan, Peningkatan Gizi, Dan Peningkatan Pendapatan Per Kapita Terhadap Kawasan Rumah Pangan Lestari (KRPL) Supardi Supardi; Nurshadrina Kartika Sari
RELASI : JURNAL EKONOMI Vol 14 No 2 (2018)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v14i2.267

This study aims to analyze the effect of unemployment rate, food demand, nutrition improvement and income increase per capita after applying Sustainable Food House (KRPL) in Jember Regency. Analysis tool used Multiple Regression Analysis is the number of independent variables used to predict variables depend on more than one. The research design used is associative design, ie to analyze the relationship between one variable with other variables or how a variable affects other variables. The writer uses case study with quantitative approach while the unit of analysis in this research is the influence of Unemployment rate, Food Needs, Nutrition Improvement, and Increase Revenue per Capita to Area Sustainable Food House (KRPL). The sampling method used is the census method, which is a comprehensive sampling of 3 villages with a 3-year study period from 2014 to 2016. Analytical techniques are multiple regression analysis, F test and t test. Keywords: unemployment, food, nutrition, income and krpl.

Faktor yang mempengaruhi manajemen laba pada sektor perbankan Indonesia Nurshadrina Kartika Sari; Diana Dwi Astuti
Journal of Business & Banking Vol 5, No 1 (2015): May - October 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v5i1.475

Banks are responsible for the financial service in order that they become an important role in the community. They provide credit loan facilities for industries, government, small and medium business Banks can get into trouble if their performance in the fi-nancial report is not matching with the actual earnings. They have to present the fi-nancial report, so that the management gets a higher bonus and the stakeholders are satisfied and finally they can invest more money. The research tries to acknowledge the factors that influence the earning management. These factors are business risk, owner-ship structure (management structure and institution structure), banking size, and CAR. This research uses the data from 31 banks in Indonesia in the period of 2008 until 2012 and analyses them using a multiple linier regression test with dummy va-riables. It was found that the factors of management ownership, institution ownership, banking size, and CAR influence the earning management of banks in Indonesia.

PENERAPAN IFRS DALAM PRAKTIK MANAJEMEN LABA PADA BANK PEMERINTAHAN INDONESIA Nurshadrina Kartika Sari; Edi Turjono; Nanda Widaninggar
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2, No 2 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Banking sector must use accountability for report their financial statement, because external and internal users use it to evaluate the condition of the company. In other side if banks do earnings management practices it will not support for these purpose. IFRS (International Financial Reporting Standards) as the global financialstandards that more accountable and transparance. This standard can push down the earnings management practice do by management. This research aims to obtain empirical evidence of IFRS implementation in earnings management practice, especially in Indonesia Government Banks during the period before and after using IFRS (2008-2015). The method of this research is using t-test by comparing data in 2008 to 2015. The result of this study indicates that there are differences in earnings management practice by management after implementation of IFRS. The contribution of this research is to get the empirical evidence related to the application of financial reporting standar based on IFRS, and producing transparency and accountable of the financial reports and decline in earnings management behavior.Keyword : Earnings Management, IFRS, Loan Loss Provision, Government Bank.

Co-Authors Abdul Wahid Adam Naufalianto Afifah Balqis Iftinan Agung Rhaka Oktavianto Agustin HP, Agustin Ajeng Khusnul Samudra Pertiwi Ana Mufidah Awaliyah, Intan Nurul Cahyaningtyas Tetta Riandy Dara Fitra Sukwani Daud Angga Yudha Dedy Wijaya Kusuma Diana Dwi Astuti Dita Rahayu Artaningtias Dyah Ayu Safitri Edi Turjono Edi Turjono, Edi Enita Lestine Aurriel A Feby Astiwi Putri Fitri, Ayu Ningratul Grace Winata Hari Sukarno Hesti Ayu Verawati Ilma Faizah Wijiyono Intan Nurul Awaliyah Iqbal Sabilirrasyad Isti Fadah Jonathan Alexander Laili Rohmah Romadhoni Mareta Susana Melinda Anggreyni Moh Khoiril Mustofa Muhaimin Dimyati Muhammad Abdul Wafi Muhammad Firdaus Nanda Widaninggar Nanda Widaninggar Nanda Widaninggar, Nanda Nida Kamila Hanifah Bastian Nikita Amirah Aulia Novem Bagus Pramesta Novia Nur Chasanah Nur Lailatus Subha Nurhafifah, Nurhafifah Nurhayati Nurhayati Nurhayati Nurhayati Pramono, Amelia Felicia Putri Aulia Nadiyatul Jannah Rachmawati, Ratih Regina Tetisa Nur Amaniah Reni Novita Sari Sabililrrasyad, Iqbal Saiful Amin Sefi Ika Candra Shavira Yuansa Subha, Nur Lailatus Supardi Supardi Suwignyo Widagdo Theresia Ella Sari Wiranto, Ferry Wiwik Fitria Ningsih Yuniorita Indah Handayani Yuniorita Indah Handayani

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