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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 EKUITAS (Jurnal Ekonomi dan Keuangan) JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Pengabdian Masyarakat IPTEKS MBA: Journal of Management and Business Aplication JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Jurnal Pengabdian Masyarakat (JPM) Riset Akuntansi (RISTANSI) JRABA Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Pengabdian Literasi Digital Indonesia Gudang Jurnal Multidisiplin Ilmu Relasi : Jurnal Ekonomi Jurnal Pengabdian Masyarakat Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Journal of Business Economics and Management ARTOKULO: Journal of Accounting, Economic and Management ABM: International Journal of Administration, Business and Management
Nurshadrina Kartika Sari
Institut Teknologi Dan Sains Mandala
Religion Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Public Health Social Sciences Other

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DAMPAK PERILAKU BIAS TERHADAP PENGAMBILAN KEPUTUSAN INVESTASI Mufidah, Ana; Sari, Nurshadrina Kartika; Awaliyah, Intan Nurul; Nurhayati, Nurhayati
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 17 No 2 (2023): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v17i2.1542

Abstract

Pengambilan keputusan dalam berinvestasi adalah hal yang penting untuk diperhatikan, karena jika investor salah dalam mengambil keputusan maka manfaat yang diharapkan tidak dapat diperoleh. Investor diasumsikan bersikap rasional dalam mengambil keputusan investasinya, namun faktanya seringkali dalam mengambil keputusan tersebut dipengaruhi perilaku bias yang disebabkan oleh faktor psikologis dan faktor keterbatasan individu. Investor seringkali memiliki perilaku yang menyimpang dari logika dan akal sehat, selain itu investor menampilkan banyak perilaku bias yang mempengaruhi proses pengambilan keputusan investasi. Proses emosional, kesalahan mental, dan ciri kepribadian individu memperumit investor dalam pengambilan keputusan investasi. Berinvestasi tidak sekedar menganalisis angka dan mengambil keputusan untuk membeli dan menjual berbagai aset dan surat berharga. Artikel ini adalah studi litaratur yang bertujuan untuk menyajikan perilaku bias yang mempengaruhi investor dalam mengambil keputusan dan kemudian diperoleh kerangka konsep terkait faktor psikologi, keterbatasan individu serta perilaku bias pada keputusan investasi oleh investor.
Comparative Analysis of The Influence of Liquidity, Solvency and Profitability on Stock Prices in Non Cylical Consumer Sector Manufacturing Companies Listed on The Indonesian Stock Exchange (BEI) For The 2018-2022 Period Antonius Panji Santoso; Lia Rachmawati; Nurshadrina Kartika Sari
ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 1 (2024): January - April 2024
Publisher : Medikun Publisher

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Abstract

This research aims to analyze the influence of the variables liquidity ratio, solvency ratio, and profitability ratio on share prices with non-cyclical consumer sector manufacturing companies as research objects. This research was conducted over a period of five years, namely from 2018 to 2022 with a sample size of 19 companies. Sampling in this study used a purposive sampling technique and data was analyzed using multiple linear regression analysis. The research results show that partially the liquidity ratio and solvency ratio have no effect on stock prices, while the profitability ratio variable has an effect on stock prices. Simultaneously, the variables liquidity ratio, solvency ratio and profitability ratio have no influence on stock prices.
Implementation of the Payroll Accounting Information System Through Cash Management System (CMS) In Improving Internal Control of the Payroll System at CV. XYZ Jember Ronaldo Liputo; Mainatul Ilmi; Nurshadrina Kartika Sari
ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024
Publisher : Medikun Publisher

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Abstract

This research was conducted to analyze implementation Cash Management System (CMS) in supporting internal control of the payroll system at CV. XYZ. This research uses a descriptive qualitative method with a case study approach. This research uses in-depth interviews with each informant. The research results show that the implementation of the payroll accounting information system at CV. XYZ by using the application Cash Management System (CMS) has been implemented quite well because the company has implemented it in accordance with the components of Committee of  Sponsoring Organization of the Treatway Commission or COSO. And with the CMS application, the distribution or distribution of employee salaries becomes very efficient because there are features real time transaction where authorization can be done anywhere and at any time.
Factors Affecting Stock Returns with Corporate Governance as a Moderation Variable in Manufacturing Companies Listed on The Stock Exchange Indonesia Vifky Choirun Nissa; Nurshadrina Kartika Sari; Nanda Widaninggar
ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024
Publisher : Medikun Publisher

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Abstract

This research aims to analyze the factors that influence returns share. The sample used in this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The independent variables in this research are PBV, PER, DPR, operating cash flow and accounting profit, where the dependent variable is return shares and adding the corporate governance (CG) moderating variable. By using a purposive sampling method, the author obtained a research sample of 6 manufacturing companies from a research population of 18 manufacturing companies. The data analysis models used in this research are descriptive statistical tests, classical assumption tests, multiple linear regression tests, hypothesis tests and MRA. The results of this research prove that PER, PBV, and operating cash flow have an influence on stock returns However, DPR and accounting profits have no influence on stock returns the audit committee variable moderates the DPR variable on stock returns and the audit committee variable does not moderate PER, PBV, accounting profit and operating cash flow on stock returns
Application-based system “SISGANIS” in improving business management of Rengganis coffee SMEs in Jember Sari, Nurshadrina Kartika; Kusuma, Dedy Wijaya; Sabililrrasyad, Iqbal; Wiranto, Ferry
Transformasi: Jurnal Pengabdian Masyarakat Vol. 20 No. 2 (2024): Transformasi Desember
Publisher : LP2M Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/transformasi.v20i2.10409

Abstract

[Bahasa]: Rengganis Coffee Cup and Roastery merupakan mitra kegiatan Pengabdian Kepada Masyarakat (PKM) yang berlokasi di Kecamatan Tanggul, Kabupaten Jember. Mitra kegiatan PKM ini memiliki model bisnis kopi dengan berbagai varian bentuk dan rasa, baik kopi bubuk maupun kopi minuman dalam kemasan. Permasalahan yang dialami oleh mitra adalah tidak adanya sistem yang terintegrasi terkait pencatatan persediaan, pencatatatan transaksi hingga pelaporan keuangan, sehingga mitra kesulitan dalam pengambilan keputusan bisnisnya. Tujuan program PKM ini adalah dengan membangun dan mengimplementasikan sistem informasi manajemen berbasis aplikasi yang diberinama “SISGANIS” (Sistem Informasi dan Manajemen Rengganis), memberikan pelatihan dan pendampingan kepada mitra terkait pengelolaan manajemen usaha meliputi pengelolaan persediaan, manajemen sumber daya manusia, pemasaran digital dan pelaporan keuangan dan mendaftarkan HKI atas aplikasi SISGANIS. Metode pelaksanaan kegiatan ini adalah melakukan observasi masalah dengan mitra, melalui observasi tersebut dibangunlah sistem aplikasi SISGANIS dan diimplementasikan kepada mitra melalui pelatihan. Selain itu diadakan juga pelatihan terkait sistem persediaan, pemasaran dan pelaporan keuangan. Untuk menjamin tercapainya sasaran dari setiap kegiatan pelatihan dan pendampingan diadakan monitoring dan evaluasi untuk mengukur peningkatan kemampuan mitra. Hasil yang diperoleh dalam kegiatan ini adalah pengimplementasian SISGANIS kepada usaha mitra, terlaksananya pelatihan dan pendampingan dan terdaftarnya HKI atas aplikasi SISGANIS. Implikasi yang diperoleh dari kegiatan ini adalah meningkatnya kapasitas bisnis mitra melalui database informasi keuangan yang terhimpun dalam SISGANIS, sehingga mempermudah mitra dalam pengambilan keputusan terkait bisnisnya. Kata Kunci: aplikasi, kopi, sistem informasi, SISGANIS [English]: Rengganis Coffee Cup and Roastery is a Community Service (PKM) activity partner located in Tanggul District, Jember Regency. This PKM activity partner has a coffee business model with various forms and flavours, both ground coffee and packaged coffee drinks. The problem experienced by partners is the absence of an integrated system related to inventory recording, transaction recording and financial reporting, making it difficult for partners to make business decisions. The objectives of this PKM program are to build and implement an application-based management information system called “SISGANIS” (Rengganis Information and Management System), provide training and assistance to partners related to business management, including inventory management, human resource management, digital marketing and financial reporting and register IPR on the SISGANIS application. The method of implementing this activity is to observe problems with partners. Through these observations the SISGANIS application system is built and implemented to partners through training. In addition, training related to inventory systems, marketing, and financial reporting was also held. To ensure the achievement of the objectives of each training and mentoring activity, monitoring and evaluation were held to measure the improvement of partners' abilities. The results obtained in this activity are the implementation of SISGANIS to partner businesses, the implementation of training and mentoring and the registration of IPR on the SISGANIS application. The implication obtained from this activity is the increased business capacity of partners through the financial information database compiled in SISGANIS, making it easier for partners to make decisions related to their business. Keywords: application, coffee, information system, SISGANIS
ANALISIS PERBANDINGAN TINGKAT KEPATUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PENERAPAN PROGRAM PENGUNGKAPAN SUKARELA (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA JEMBER) Fitri, Ayu Ningratul; Dimyati, Muhaimin; Sari, Nurshadrina Kartika
RISTANSI: Riset Akuntansi Vol. 5 No. 2 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 2, Desember 2024
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v5i2.1839

Abstract

This study aims to examine the differences in taxpayer compliance levels before and after the implementation of the Voluntary Disclosure Program, focusing on moral obligations, timely reporting, taxpayer honesty, tax understanding, and tax penalties at the KPP Pratama Jember. The sample consists of 100 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using validity, reliability, normality, homogeneity tests, paired T-test, and ANOVA. The results reveal significant differences in taxpayer compliance levels between the periods before and after the implementation of the program across all factors examined. Additionally, simultaneous analysis indicates that these factors collectively influence taxpayer compliance. This study supports the Compliance Theory and the Theory of Planned Behavior, highlighting that incentives, penalties, and taxpayers’ positive attitudes toward taxation are key factors in improving compliance. These findings provide strategic implications for enhancing the effectiveness of tax policies in the future.
PENGARUH ASIMETRI INFORMASI, KUALITAS AUDIT, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2018-2022 Nurhafifah, Nurhafifah; Sari, Nurshadrina Kartika; Ningsih, Wiwik Fitria
RISTANSI: Riset Akuntansi Vol. 5 No. 2 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 2, Desember 2024
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v5i2.1844

Abstract

This study aims to analyze the effect of information asymmetry, audit quality, audit committee and firm size on earnings management. The object of this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sample selection used a purposive sampling method, so that a total of 32 bank companies were obtained. The research method used is a quantitative approach to the method of analysis, namely multiple linear regression analysis with dummy variables. The results of this study indicate that (1) information asymmetry and audit quality have no effect on earnings management (2) audit committee and firm size have an effect on earnings management. Simultaneously, information asymmetry, audit quality, audit committee and firm size have an influence on earnings management.
Management Analysis: Community Empowerment Based on Local Wisdom Kusuma, Dedy Wijaya; Sari, Nurshadrina Kartika; Wahid, Abdul
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.2024.25

Abstract

Tanoker Learning Village is unique in its community empowerment process based on local wisdom. Tanoker Village is complex, because it’s a structured organization that modifies traditional and modern culture and adopts innovations in the development of traditional and modern culture. This research aims to empower the community to play an active role in development activities. The reality of existing life, namely how local wisdom acts as social capital in empowering the community in Ledokombo Village. Research like this has not yet been carried out much in Indonesia. This research uses qualitative data with techniques interactive model of analysis to analyze local wisdom as strengthening social capital in community empowerment. The local wisdom values taught by the Tanoker Learning Village have succeeded in forming changes in individual consciousness, both in children, mothers, fathers and grandparents in Ledokombo Village. This change is visible in their thinking patterns and behavior. After following various guidance, their motivation changed to full awareness, where they wanted to contribute to making Ledokombo Village and its community better. In this case, it is proven that the Tanoker Ledokombo Learning Village acts as an agent of social change in rural areas of Ledokombo District through a local wisdom-based approach.
MANAGEMENT AUDIT IN SUPPORTING ECONOMIZATION, EFFICIENCY, AND EFFECTIVENESS AT PT. BPR RAMBI ARTHA PUTRA Anindita, Dayinta; Rachmawati, Lia; Kartika Sari, Nurshadrina
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 3 No. 1 (2022): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v3i1.65

Abstract

This research was conducted aimed at assessing or evaluating managemen performance from the Management Audit aspect in supporting the economization of efficiency, and effectiveness at PT. BPR Rambi Artha Putra. The research method used in this study is q qualitative research method with a case study approach. The results of this study indicate that examining the company’s operational activities using managemen audits, human resource management audits and marketing management audits has supported the company’s effectiveness and efficiency but has not supported the company’s economics, and financial management audits have supported the company’s economy efficiency and effectiveness.
FAKTOR PENENTU KEPUTUSAN PEMBELIAN DALAM SISTEM PEMBAYARAN BERBASIS FINTECH  DITINJAU BERDASARKAN PROSPECT THEORY Ika Riefthia, Rachmatia; Kartika Sari , Nurshadrina; Caesar Ananta Putra , Ihrom
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 1 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i1.25063

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi keputusan pembelian dalam sistem pembayaran berbasis financial technology bagi pengguna Shopee  Paylater pada Mahasiswa Institut Teknologi dan Sains Mandala. Ditinjau dari prospect theory individu cenderung lebih enggan mempertaruhkan keuntungan (gain) daripada kerugian (loss) artinya jika sesuatu gagal, mereka cenderung lebih berani mengambil risiko daripada saat situasi berjalan baik. Populasi penelitian ini mahasiswa penerima beasiswa Institut Teknologi dan Sains Mandala angkatan 2021-2024 pengguna Shopee PayLater yang berjumlah 93 orang. Teknik pengumpulan sampel yang digunakan dalam penelitian ini adalah teknik purposive sampling. Metode pengumpulan data dalam penelitian ini adalah data primer dengan menyebarkan kuesioner. Metode analisis data yang digunakan Partial Least Squares Path Modeling (SEM PLS). Variabel yang digunakan dalam penelitian ini adalah perilaku konsumtif, persepsi risiko, literasi keuangan, promosi, dan ekuitas merek. Hasil penelitian menunjukkan bahwa perilaku konsumtif berpengaruh terhadap keputusan pembelian pada sistem pembayaran berbasis FinTech bagi pengguna Shopee PayLater. Sedangkan persepsi risiko, literasi keuangan, promosi dan ekuitas merek tidak berpengaruh terhadap keputusan pembelian pada sistem pembayaran berbasis FinTech bagi pengguna Shopee PayLater. Prospect Theory mencerminkan perilaku inrasional pada keputusan pembelian Shopee PayLater, hal ini karena diperkuat oleh indikator bahwa individu lebih memilih produk untuk menjaga penampilan dan cenderung berperilaku konsumtif jika Shopee menawarkan harga sesuai dengan kualitas. Dalam kasus ini, prospect theory menunjukkan bahwa individu cenderung mengambil risiko saat mereka kekurangan uang sehingga penggunaan kredit digital dapat menjadi keputusan irasional jika tidak direncanakan dengan baik.
Co-Authors Abdul Wahid Adam Naufalianto Afifah Balqis Iftinan Agung Rhaka Oktavianto Agustin HP, Agustin Ajeng Khusnul Samudra Pertiwi Ana Mufidah Anindita, Dayinta Antonius Panji Santoso Awaliyah, Intan Nurul Azhari, Anggun Cahyaningtyas Tetta Riandy Dara Fitra Sukwani Daud Angga Yudha Dedy Wijaya Kusuma Diana Dwi Astuti Diana Dwi Astuti Dita Rahayu Artaningtias Dyah Ayu Safitri Edi Turjono Edi Turjono, Edi Enita Lestine Aurriel A Feby Astiwi Putri Ferry Wiranto Fitri, Ayu Ningratul Grace Winata Handayani, Yuniorita Indah Hari Sukarno Hayatul Maspufah Hesti Ayu Verawati Himatul Aliyah Ika Riefthia, Rachmatia Ilma Faizah Wijiyono Ilmi, Mainatul Intan Nurul Awaliyah Iqbal Sabilirrasyad Isti Fadah Jonathan Alexander Karim Budiono Laili Rohmah Romadhoni Lia Rachmawati Mareta Susana Melinda Anggreyni Moh Khoiril Mustofa Muhaimin Dimyati Muhammad Abdul Wafi Muhammad Firdaus Nanda Widaninggar 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 Putra, Ihrom Caesar Ananta Putri Aulia Nadiyatul Jannah Putri Sindhu Roffi Hudiah Luthfiaji Rachmawati, Ratih Regina Tetisa Nur Amaniah Reni Novita Sari Ronaldo Liputo Sabililrrasyad, Iqbal Saiful Amin Sefi Ika Candra Septi Fatwa F Shavira Yuansa Subha, Nur Lailatus Supardi Supardi Suwignyo Widagdo Theresia Ella Sari Vifky Choirun Nissa Wiwik Fitria Ningsih Yuniorita Indah Handayani Yuniorita Indah Handayani