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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akuntansi Multiparadigma JSEH (Jurnal Sosial Ekonomi dan Humaniora) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis TIJAB (The International Journal of Applied Business) Jurnal Pengabdian Magister Pendidikan IPA JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Aplikasi Akuntansi MBIA IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Gema Ngabdi Valid Jurnal Ilmiah Jurnal Akademi Akuntansi (JAA) Jurnal Abdi Insani Jurnal Ilmiah Akuntansi Peradaban Jurnal Abdimas Sangkabira ALEXANDRIA: Journal of Economics, Business, and Entrepreneurship Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Jurnal of Applied Business and Banking (JABB) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Science and Technology (FJST) Balance : Jurnal Akuntansi dan Manajemen International Journal of Business and Applied Economics (IJBAE) Asian Journal of Applied Business and Management (AJABM) Journal Research of Social Science, Economics, and Management Socio-Economic and Humanistic Aspects for Township and Industry Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi Asian Journal of Management, Entrepreneurship and Social Science E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Ayudia Sokarina
Department Of Accounting, Faculty Of Economics And Business, University Of Mataram, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Edukasi dan Pelatihan Penyusunan Business Model Canvas (BMC) Bagi Wirausaha Pemula untuk Perencanaan Usaha Yang Inovatif Handajani, Lilik; Hamdani Husnan, Lalu; Sokarina, Ayudia
Jurnal Pengabdian Magister Pendidikan IPA Vol 8 No 3 (2025): Juli-September 2025
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v8i3.12865

Abstract

The rapid growth of small businesses in local communities is often not supported by adequate planning and management. Limited managerial skills, minimal entrepreneurial experience, weak financial controls, rising bad debts, and ineffective marketing strategies are among the key factors contributing to business failure among new entrepreneurs. This community service program aims to provide education and training in innovative business planning for beginner or new entrepreneurs in the West Lombok region through the application of the Business Model Canvas (BMC). The implementation of this community service program includes the delivery of materials by the community service team (facilitators), business plan preparation simulations conducted by participants, and interactive discussions between facilitators and participants. The results show improvements in participants’ knowledge, understanding, and skills in applying the BMC as a strategic business planning tool. This initiative has strengthened the capacity of new entrepreneurs to design effective strategies, seize opportunities, and mitigate risks, thereby fostering business growth and sustainability.
Paylater System and People's Consumptive Behavior: A Phenomenological Study Ni Putu Yoni Widiasih; Ayudia Sokarina; Isnawati, Isnawati
Socio-Economic and Humanistic Aspects for Township and Industry Vol. 1 No. 2 (2023): Socio-Economic and Humanistic Aspects for Township and Industry
Publisher : Tinta Emas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/sehati.v1i2.133

Abstract

The development of e-commerce in Indonesia has changed the payment method, which originally used cash, but now it is starting to be introduced with an electronic-based payment system. One type of payment method is paylater. The use of paylater is estimated to be one of the causes of increased purchasing power. The purpose of the research is to interpret the consumptive behavior caused by the paylater system. This research is a qualitative research with a phenomenological approach. The data collection techniques in this research are interviews and documentation. The informants in this study are active users of the paylater payment method such as students, private employees, and security guards. The results of this study show that the paylater payment method triggers consumptive behavior because of the various conveniences provided. This is inseparable from the demands of the contemporary lifestyle followed by the informants.
Cultural Interaction Program in Corporate Social Responsibility (CSR) PT. Pertamina : Netnography Study Akma, Hidayatul; Sokarina, Ayudia
East Asian Journal of Multidisciplinary Research Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i1.7308

Abstract

The aim of this research is to understand cultural interactions in Pertamina's Corporate Social Responsibility (CSR) program. This research uses an interpretive perspective and netnography as research methodology. Data collection uses a passive approach through multiple online platforms, namely Instagram, TikTok and Facebook. The data that has been collected is then analyzed using coding, noting and abstracting. The research results show that Pertamina's CSR program generates various responses and interactions among the community. First, the view 'without money you are nothing". Second, accounting treatment. Third, scarcity. Fourth, the concept of trade monopoly. Fifth, be careful (tabayun). Sixth, having bad prejudice (suudzon). Seventh, swearing. Lastly, positive comments in the form of: appreciation, support and hope. By involving the community in the decision process and design of CSR programs, this research can contribute to the empowerment of society as a whole. The implication is to create a more balanced relationship between companies and society, where society feels they have a stake in positive change.
Socio-Cultural Interaction of TikTok Users on Stock Investment Content: A Netnographic Study Prasetianingsih, Leni; Sokarina, Ayudia
East Asian Journal of Multidisciplinary Research Vol. 2 No. 12 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i12.7314

Abstract

This research is a netnographic study that discusses socio-cultural interactions in stock investment content on TikTok. This research aims to understand how socio-cultural interactions shape TikTok users' views and behaviors in stock investment content. Data collection uses a lacer/passive approach through a single Tiktok platform. The type of data in this study is archival data in the form of screenshots of comments and field notes containing personal reflections of researchers. Analysis uses the netnography method, namely Coding, Noting, and Abstracting. The results of the study include 6 main findings, namely, Interest in starting and learning stocks, Various investment interests and decisions, Obstacles and challenges in starting stock investment, Various Opinions / views on stock investment, Sharing investment information and experiences, and Appreciation of information. This research illustrates how cultural interactions on TikTok shape users' investment behavior. It can help policy makers, academics, and financial practitioners to understand investment trends in the younger generation. It also highlights the importance of financial literacy and cultural values in investment.
Accounting of Bugis Tribe Marriages in Labuhan Lombok Village: Ethnographic Study Tari Indaryani; Ayudia Sokarina
Formosa Journal of Multidisciplinary Research Vol. 3 No. 3 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i3.8588

Abstract

This research aims to understand the Bugis tribe's marriage accounting for migrants in Labuhan Lombok. This research uses an interpretive and ethnographic paradigm as research methodology. Data collection techniques were carried out by observation and interviews. Interviews were conducted with four informants consisting of the bride and groom, the woman's family and the local community. The results of this research show that the series of Bugis wedding processions consisting of Memanu-manu, Massuro, MappatuAda, Mangolli, Cemme, Mappanre Temme, Mappacci, Mappabotting, Reception, and Mapparola contain the values of affection, steadfastness, honesty and family values. . The implications of this research can develop cultural accounting practices that are relevant for Bugis tribal migrants in the context of marriage.
Meaning Accounting from a Travel Trader's Point of View Anastasya Dyah Lestari Putri; Ayudia Sokarina
Formosa Journal of Multidisciplinary Research Vol. 3 No. 5 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i5.9523

Abstract

This research aims to reveal the meaning of accounting from the perspective of traveling traders. This research uses a qualitative research method with a phenomenological approach. Data collection techniques use observation, interviews and documentation. The informants in this research are traveling traders who carry out their business in the Karang Baru neighborhood, Kebun Sari Village, Ampenan District. The data analysis stages consist of Noema, Epoche, Noesis, Intentional Analysis, and Eidetic Reduction. The research results showed that the informants did not keep financial records of their businesses. The two informants only used their minds to determine the profit or loss of their business. Researchers found, based on the in-depth awareness of traveling traders, profits were interpreted as economic and non-economic. The economic meaning is savings or reserves used to meet the family's daily economic needs and as business capital. Meanwhile, the non-economic meaning is a transcendent meaning in the form of inner satisfaction and gratitude for the blessings of sustenance given by God in their efforts. This research provides an explanation of the recording accounting practices used by traveling traders and explains the meaning of profit from the perspective of traveling traders.
The Meaning of Cultural Accounting in the Peraq Api Tradition: Ethnographic Study in Lombok Dewi, Yunita Asmara; Sokarina, Ayudia
Formosa Journal of Multidisciplinary Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i7.10220

Abstract

This research aims to find out the meaning of cultural accounting in the peraq api tradition and how accounting practices are applied in the peraq api tradition in Selebung village, by finding out how the Sasak people interpret peraq api which has been a tradition from the past until now. This research uses interpretive and ethnographic paradigms as research methodology. Data collection techniques were carried out using interviews, observation and documentation. The research results show that cultural accounting in the Peraq Api tradition has the meaning of gratitude and responsibility. Gratitude is expressed in happiness and thanks for the birth of a child, while responsibility is emphasized in wise financial management, transparency and accountability. Cultural accounting in this tradition reflects Sasak noble values, such as mutual cooperation, social care, kinship and compassion. These findings indicate that cultural accounting plays an important role in preserving Sasak culture and strengthening cultural identity. This tradition also shows how the Sasak people use accounting to manage resources sustainably and ensure the welfare of their community.
Ethnographic Study on the Meaning of Cost in the Sasak’s Tradition Wedding Miranda, Johan; Sokarina, Ayudia
International Journal of Business and Applied Economics Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i1.7736

Abstract

The purpose of this study is to reveal the meaning of cost in the traditional Sasak wedding tradition in Lombok, West Nusa Tenggara. This research uses an interpretive paradigm with ethnographic methodology. The results showed that cost in the traditional Sasak wedding tradition has a complex and multidimensional meaning. This study provides important insights in the development of accounting science, where costs in traditional marriage traditions, which have communal characteristics, contain a more humanist meaning than the meaning of costs in the modern view which is attached to the individualist character.
Redefining Green Accounting in the Health Field: A Phenomenological Study Mir’atussholiha, Baiq Khovifa; Sokarina, Ayudia
International Journal of Business and Applied Economics Vol. 3 No. 3 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i3.9103

Abstract

The aim of this research is to interpret Green Accounting in the health sector based on stakeholders, namely employees and patients of the Tanjung Karang Community Health Center. This research uses a qualitative approach with phenomenology as the research method. Data collection techniques were carried out through observation, in-depth interviews and documentation. The informants in this research were the treasurer and person in charge of the environment as internal stakeholders and the community (patients) as external stakeholders who were visiting. The results of this research show that green accounting in the health sector is interpreted as compiling, recording and presenting information on infectious and non-infectious waste processing which is carried out with compliance and caution by stakeholders, thus encouraging the creation of cleanliness, comfort and admiration for the surrounding environment. Through this research, theoretical implications are produced that provide insight into the new meaning of green accounting in the health sector. Apart from that, there are also practical implications for accountants and even academics regarding green accounting analysis in the context of financial reports as well as encouraging further discussion about green accounting, especially in the health sector.
The Meaning of Going Concern Based on the Awareness of Micro, Small and Medium Enterprises (MSMEs) Putri, Shermaliana; Sokarina, Ayudia
International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i4.10116

Abstract

This study aims to interpret the meaning of going concern based on the awareness of Micro, Small and Medium Enterprises (MSMEs). This research is a qualitative research with an interpretive and phenomenological paradigm as a research methodology. The data collection techniques in this study are interviews and documentation. The informants of this study are two going concern is not only interpreted through financial aspects, but also through religious and cultural aspects in the form of sincerity, resignation, and obedience to religious provisions and belief that the sustainability of business brings blessings from God. This is the power that allows micro business actors to survive in the midst of difficult conditions. The implications of this study can provide a new perspective to business actors regarding the meaning of going concern so that they can continue to develop and maintain their business operations.
Co-Authors Ade Chahyani Adhitya Bayu Suryantara Adrianda Anwar Akma, Hidayatul Akram Akram, Akram Ali Fikri Alma Fadilah Anastasya Dyah Lestari Putri Arifin, Rosyid Astuti , Widia Baiq Aprilia Dita Suwandi Dewi, Sukma Dewi, Yunita Asmara Dina Amalya Putri Dina Ayu Lestari Dwi Putra Buana Sakti Ema Oktaviana Utami Ema Sasmita Endar Pituringsih endar pituringsih, endar Fahreza, Rafli Fitriani, Baiq Titin Hamdani Husnan, Lalu Husnan, Lalu Hamdani Iman Waskito Intan Dwi Lestari Isnaini, Zuhrotul Isnawati Isnawati Junanda, Lalu Riko Karunia, Lalu Zayen Cipta Khopipah Wandan Sari Kurniati, Lilis Kurniawan, Lalu Martahadi Trisna Laela Agustina Lalu Hamdani Husnan Lalu Takdir Jumaidi Lenap, Indria Puspitasari Lilik Handajani Lilik Handajani Lilik Handajani Lupita Sari M Iqbal Fansyuri Mariadi, Yusli Mariadi Mariam Ulayya Mazni Abdullah Miranda, Johan Mir’atussholiha, Baiq Khovifa Muhammad Helmi Falah Ni Ketut Sriwinarti Ni Made Ari Surya Mahayani Ni Putu Yoni Widiasih Nurabiah Nurhaliva Nurhaliva Prasetianingsih, Leni Pusparini , Herlina Putri, Shermaliana Ramdani, Hendi Restiany Restiany Robith Hudaya Safira, Rosalinda Yulian Saipul Arni Muhsyaf Siti Hawa Sonia Nuryati Suryantara, Adhitya Bayu Suryantara, Adhitya Bayu Susanthi, Septina Tari Indaryani Taufiqah Julia Wardani Thatok Asmony Thatok Asmony Ulfa, Pipit Rismayani Vinny Syifa Denada Wardiningsih, Reny Waskito Iman Widyantari, Ida Ayu Made Dwi Yusli Mariadi