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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
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

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Faktor-Faktor yang Memengaruhi Keputusan Investasi melalui Kebijakan Dividen Sebagai Variabel Mediasi pada Perusahaan Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Jonathan Alexander; Wiwik Fitria Ningsih; Nurshadrina Kartika Sari
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 2 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i2.617

Abstract

This study aims to analyze the factors that influence investment decisions by using dividend policy as an intervening variable. The factors referred to in this research are fundamental factors which include profitability, liquidity, leverage, and cash flow. The research uses the path analysis method. The object in this study uses property and real estate companies listed on the Indonesian Stock Exchange during 2017 to 2021. By using the purposive sampling method, there are 16 companies that eventually become samples in this study. The results showed that profitability and cash flow had an effect on dividend policy, while liquidity and leverage had no effect on dividend policy. The results of the analysis of investment decisions show that directly, profitability, cash flow, and dividend policy affect investment decisions, while liquidity and leverage have no effect on investment decisions. Finally, dividend policy is only able to mediate the effect of liquidity and leverage on investment decisions, while dividend policy is not able to mediate the effect of profitability and cash flow on investment decisions.
Pengaruh Budgetary Slack, Transparansi, Sistem Akuntansi Manajemen, Asimetri Informasi, dan Job Relevant Information (JRI) terhadap Kinerja Manajerial pada CV. Anugerah Darma Mandiri Jember Nikita Amirah Aulia; Nurshadrina Kartika Sari; Ratih Rachmawati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 2 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i2.618

Abstract

This study aims to analyze the effect of budgetary slack, transparency, management accounting system, information asymmetry and job relevant information (JRI) on managerial performance at CV. Anugerah Darma Mandiri Jember. The population in this study are all employees and managers at CV. Anugerah Darma Mandiri Jember. The sampling technique in this study is the saturated sample technique. The data used in this study is primary data, namely data obtained from respondents directly through questionnaires. The data analysis method used is Multiple Linear Regression analysis with the help of SPSS processing. The result showed that budgetary slack had no partial effect on managerial performance at CV. Anugerah Darma Mandiri Jember. Meanwhile, transparency, management accounting system, information asymmetry and job relevant information (JRI) partially affect managerial performance in CV. Anugerah Darma Mandiri Jember. Simultaneously, budgetary slack, transparency, management accounting system, information asymmetry and job relevant information (JRI) affect managerial performance in CV. Anugerah Darma Mandiri Jember.
Sosialisasi dan Pendampingan Literasi Keuangan dan Media Promosi Digital untuk UMKM Desa Bagon, Kecamatan Puger, Jember Nurshadrina Kartika Sari; Yuniorita Indah Handayani; Muhammad Abdul Wafi; Mareta Susana; Dita Rahayu Artaningtias; Feby Astiwi Putri; Novem Bagus Pramesta
Jurnal Pengabdian Literasi Digital Indonesia Vol. 1 No. 2 (2022): December
Publisher : Puslitbang Akademi Relawan TIK Indonesia (ARTIKA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (979.74 KB) | DOI: 10.57119/abdimas.v1i2.10

Abstract

Bagon Village, Puger District, Jember Regency has 15 MSMEs managed by the community as a livelihood, various types of businesses can be found in this village ranging from culinary, handicrafts and also service providers. The service partners in this activity are seven MSMEs in Bagon Village. The problems faced by partners are aspects of business management, which are related to business financial management and marketing aspects. To solve this problem, the team carried out socialization about financial literacy and digital promotional media, besides that the team also provided assistance to partners to practice using a business transaction recording application, namely Kasir Pintar and creating social media such as Instagram and Facebook, creating accounts on marketplaces such as Shopee. and register your business on Google My Business. The results obtained are increased knowledge and insight of partners in accessing financial applications and digital promotional media and optimizing these applications in the implementation of their daily business activities. The team also provides assistance so partners can compose interesting digital promotional content, such as creating promotional flyers. In the future, it is hoped that further assistance can be carried out based on the results of the evaluation by the team, so that partners can optimally use financial applications and promotional media.
DETERMINANTS OF MANAGEMENT EFFECTIVENESS OF SCHOOL OPERATIONAL ASSISTANCE FUNDS (BANTUAN OPERASIONAL SEKOLAH/BOS) AT SDN KALIGLAGAH 04 Nur Lailatus Subha; Suwignyo Widagdo; Nurshadrina Kartika Sari
ABM : International Journal of Administration, Business and Management Vol 5 No 1 (2023)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v5i1.719

Abstract

This study aims to analyze the effect of applying the principles of accountability, transparency, and stakeholder’s participation on the effectiveness of the management of School Operational Assistance Funds (BOS/Bantuan Operasional Sekolah) at SDN Kaliglagah 04 Sumberbaru District. The method used in this research is by distributing questionnaires. We used 80 sample in this study, they were school committee, teachers and parents. The sampling technique was carried out by simple random sampling technique. The data analysis method used is Multiple Linear Regression. The results showed that transparency had a partial effect on the effectiveness management of the School Operational Assistance Funds (BOS). While the application of the principle of accountability and stakeholder participation does not partially affect the effectiveness of the management of School Operational Assistance Funds (BOS). Simultaneously the application of the principles of accountability, transparency and stakeholder participation affect the effectiveness of the management of School Operational Assistance Funds (BOS).
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

Abstract

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

Abstract

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.
Enhancing Operational Management at Cafe Rengganis through SISGANIS-Based Optimization of Raw Materials, Transactions, and Financial Reporting Sari, Nurshadrina Kartika; Kusuma, Dedy Wijaya; Sabilirrasyad, Iqbal; Wiranto, Ferry
Image : Jurnal Riset Manajemen Vol 12, No 2 (2024): Image : Jurnal Riset Manajemen
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/image.2024.018

Abstract

Cafe Rengganis has been facing various challenges in managing its daily operations, particularly in the areas of raw material management, transaction recording, and financial reporting. The limitations of the previously used manual system resulted in high levels of raw material wastage, slow transactions, and a time-consuming financial reporting process. To address these issues, the management decided to adopt the Rengganis Management Information System (SISGANIS), a digital-based solution designed to integrate various operational management functions to improve overall efficiency. SISGANIS offers a comprehensive approach to inventory management, real-time transaction recording, and automated and accurate financial reporting. With features that support transparency and accountability, this system aims to minimize human errors in the management of raw materials and daily transactions, while also accelerating the financial decision-making process. The use of SISGANIS allows management to access accurate data, enabling more in-depth analysis and better decision-making in a shorter amount of time. The evaluation of SISGANIS implementation shows a significant positive impact on the operational efficiency of Cafe Rengganis. Raw material wastage was reduced by 29.17%, transaction speed increased by 33.33%, and the time taken to prepare financial reports was shortened by up to 60%. These findings demonstrate that the implementation of the right management information system can provide effective solutions for small and medium enterprises (SMEs) to enhance efficiency and competitiveness in the culinary industry. The successful implementation of SISGANIS at Cafe Rengganis not only improved managerial efficiency but also provided a strong foundation for faster and more accurate data-driven decision-making.
PENERAPAN IFRS DALAM PRAKTIK MANAJEMEN LABA PADA BANK PEMERINTAHAN INDONESIA Sari, Nurshadrina Kartika; Turjono, Edi; Widaninggar, Nanda
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2 No 2 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v2i2.46020

Abstract

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 this purpose. IFRS (International Financial Reporting Standards) as the global financial standards 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 practices 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.
DETERMINANTS OF MANAGEMENT EFFECTIVENESS OF SCHOOL OPERATIONAL ASSISTANCE FUNDS (BANTUAN OPERASIONAL SEKOLAH/BOS) AT SDN KALIGLAGAH 04 Subha, Nur Lailatus; Widagdo, Suwignyo; Sari, Nurshadrina Kartika
ABM : International Journal of Administration, Business and Management Vol 5 No 1 (2023)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v5i1.719

Abstract

This study aims to analyze the effect of applying the principles of accountability, transparency, and stakeholder’s participation on the effectiveness of the management of School Operational Assistance Funds (BOS/Bantuan Operasional Sekolah) at SDN Kaliglagah 04 Sumberbaru District. The method used in this research is by distributing questionnaires. We used 80 sample in this study, they were school committee, teachers and parents. The sampling technique was carried out by simple random sampling technique. The data analysis method used is Multiple Linear Regression. The results showed that transparency had a partial effect on the effectiveness management of the School Operational Assistance Funds (BOS). While the application of the principle of accountability and stakeholder participation does not partially affect the effectiveness of the management of School Operational Assistance Funds (BOS). Simultaneously the application of the principles of accountability, transparency and stakeholder participation affect the effectiveness of the management of School Operational Assistance Funds (BOS).
PENINGKATAN KUALITAS PRODUK DAN PERLUASAN PASAR KERIPIK SINGKONG "ENSI" DI DESA TEGALSARI, KECAMATAN AMBULU, KABUPATEN JEMBER Widaninggar, Nanda; Amin, Saiful; Sari, Nurshadrina Kartika
JURNAL PENGABDIAN MASYARAKAT (JPM) Vol 2 No 1 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jpm.v2i1.562

Abstract

Tegalsari Village is located in Ambulu District, Jember Regency. The people's livelihood is generally in agriculture, either as farmers, farm laborers, as well as casual daily laborers and animal husbandry. In September 2021 a new young entrepreneur was formed, named Chips "ENSI". These chips are marketed directly to end users, through the Pre-Order mechanism or based on orders, but the number of sales has not been in accordance with the target, even though it has been able to cover the initial capital issued. In addition, there are problems in obtaining good quality cassava which results in a decrease in the quality and quantity of production and product packaging design. Based on this situation analysis, the main problem in the target community is the need for assistance to new young entrepreneurs of cassava chips, which is carried out through the selection of product raw materials, product processing, product innovation, packaging design and marketing (marketing strategy). The implementation of Community Service activities in the form of product raw material selection, product processing, Product Innovation, packaging design and marketing (marketing strategy) in Tegalsari Village, Ambulu District, Jember Regency went well and smoothly, and received full support from the surrounding environment. Finally, "ENSI" cassava chips have become a quality product and are very worthy of being marketed, because they taste good, have attractive packaging, and are affordable. New marketing strategies need to be implemented to face increasingly fierce competition.
Co-Authors Abdul Wahid Adam Naufalianto Afifah Balqis Iftinan Agung Rhaka Oktavianto Agustin HP, Agustin Ajeng Khusnul Samudra Pertiwi Ana Mufidah Awaliyah, Intan Nurul Azhari, Anggun 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 Handayani, Yuniorita Indah Hari Sukarno Hayatul Maspufah 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