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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) Jurnal Pengabdian Masyarakat IPTEKS MBA: Journal of Management and Business Aplication JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan Jurnal Pengabdian Masyarakat (JPM) Riset Akuntansi (RISTANSI) JRABA Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Pengabdian Literasi Digital Indonesia Relasi : Jurnal Ekonomi Jurnal Pengabdian Masyarakat Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) ABM: International Journal of Administration, Business and Management
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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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.
PENGARUH RASIO PROFITABILITAS, RASIO AKTIVITAS, INVESTMENT OPPORTUNITY SET, DAN KEBIJAKAN DIVIDEN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017-2021 Azhari, Anggun; HP, Agustin; Sari, Nurshadrina Kartika
RISTANSI: Riset Akuntansi Vol. 5 No. 1 (2024): RISTANSI: Riset Akuntansi, Volume 5, Nomor 1, Juni 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.v5i1.1819

Abstract

This study aims to analyze the influence of the variable profitability ratios, activity ratios, Investment Opportunity Set (IOS) and dividend policy on profit growth with sector manufacturing companies consumer non cyclicals as an object of research. This research was conducted over a period of five years, from 2017 to 2021 with a total sample of 14 companies. Sampling in this study using the technique purposive sampling and data were analyzed using multiple linear regression analysis. The results showed that partially the profitability ratio, activity ratio, Investment Opportunity Set (IOS) has no effect on profit growth while the dividend policy variable has an effect on profit growth. Simultaneously variable profitability ratios, activity ratios, Investment Opportunity Set (IOS), and dividend policy has an influence on profit growth.
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 : LPPM 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).
THE ROLE OF COMPANY SIZE AS A MODERATING VARIABLE ON COMPANY VALUE IN INFRASTRUCTURE COMPANIES ON THE IDX Diana Dwi Astuti; Nurshadrina Kartika Sari; Septi Fatwa F
ABM: International Journal of Administration, Business and Management Vol 7 No 1 (2025): ABM: International Journal of Administration, Business and Management
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the influence of capital structure, liquidity and profitability on company value in Infrastructure Sector Companies listed on the BEI for the 2019-2023 period and to analyze the influence of capital structure, liquidity and profitability on company value in Infrastructure Sector Companies listed on the BEI 2019-2023 period with company size as a moderating variable. The population used in this research is Infrastructure Sector Companies registered on the BEI. The analysis techniques used in this research are classical assumption testing, hypothesis testing, and moderated regression analysis (MRA). The research results show that capital structure has an effect on company value, while liquidity and profitability have no effect on company value. The results of the moderation analysis show that company size can moderate the influence of capital structure, while company size cannot moderate the influence of liquidity and profitability on company value.
Implications of Net Stable Funding Ratio (NSFR) on Islamic Bank Margins and Earning Management Practices: A Systematic Literature Review Yuniorita Indah Handayani; Muhaimin Dimyati; Hayatul Maspufah; Nurshadrina Kartika Sari
ABM: International Journal of Administration, Business and Management Vol 8 No 1 (2025): June 2025 - November 2025
Publisher : LPPM Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v8i1.1680

Abstract

The implementation of the Basel III Net Stable Funding Ratio (NSFR), although aimed at improving financial stability, has the potential to reduce Islamic bank margins and encourage profit management practices due to funding structure mismatches. This study aims to analyze and synthesize the literature on the implications of NSFR on margins and profit management practices in Islamic banking. Using the Systematic Literature Review (SLR) method based on PRISMA 2020 (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) for articles published between 2020 and 2025, the data were analyzed through narrative synthesis. The synthesis results show that NSFR causally suppresses profit margins through increased funding costs. Based on agency theory, this pressure on profitability creates a strong incentive for managers to engage in earnings management as a strategic response. This study formulates a conceptual framework that integrates liquidity regulations, financial performance, and managerial behavior.
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 Septi Fatwa F Shavira Yuansa Subha, Nur Lailatus Supardi Supardi Suwignyo Widagdo Theresia Ella Sari Wiranto, Ferry Wiwik Fitria Ningsih Yuniorita Indah Handayani Yuniorita Indah Handayani