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All Journal Jurnal Reviu Akuntansi dan Keuangan 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 Akurasi : Jurnal Studi Akuntansi dan Keuangan 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 Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) 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 Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
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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Interpreting Strategic Costing Management Based on the Awareness of Muslim Entrepreneurs: A Phenomenological Study Kurniawan, Lalu Martahadi Trisna; Sokarina, Ayudia
Formosa Journal of Science and Technology Vol. 3 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i10.11727

Abstract

This study aims to understand the implementation of strategic costing in alignment with Islamic values among Muslim entrepreneurs. Muslim entrepreneurs who pursue Falah business goals—achieving social, economic, and spiritual well-being—must possess a deep awareness of Islamic values that reflect ethical practices in their business operations. This research uses a phenomenological approach as its methodology. Data collection was carried out through interviews with Muslim entrepreneurs in Mataram City. The findings reveal that the application of Islamic concepts in current business practices is still lacking. Therefore, as one of the regions in Indonesia with a Muslim majority, it is important to explore how Muslim entrepreneurs in Mataram City implement contemporary strategic costing in accordance with Islamic business values.
Apakah Leverage Dan Reputasi Auditor Berperan Dalam Opini Audit Going Concern? Widyantari, Ida Ayu Made Dwi; Sokarina, Ayudia; Waskito, Iman
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.1045

Abstract

This research aims to predict the role of profitability, leverage, auditor reputation, and previous year's opinion on going concern audit opinion . The type of research used is associative research with a quantitative approach. Testing was carried out on 18 manufacturing companies registered on the IDX for the 2017-2021 period using a logistic regression analysis model where the dependent variable value used a dummy variable. The results showed that profitability had a negative effect on the going concern audit opinion, the previous year's opinion had a positive effect on the going concern audit opinion, while the auditor's leverage and reputation did not affect the going concern audit opinion. The implication of this research is that it is important for investors and potential investors to consider the level of profitability because the higher the levelof profitability offered, the higher the level of profitability offered. The higher the profits that will be obtained by the holders and the previous year's auditor's opinion will be used as a basis for decision making because the opinion received by the company is proven to be one of the important pieces of information that describes the performance of the company concerned.
Acceleration of Settlement of Bank Assets and Liabilities in Liquidation by Liquidation Auditor Junanda, Lalu Riko; Karunia, Lalu Zayen Cipta; Sokarina, Ayudia
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2674

Abstract

Bank liquidation is an effort to fulfill all liabilities, both obligations and rights of a factor due to the revocation of a license and the dissolution of a legal entity from the bank. The scope of bank liquidation does not only mean the bank's license being revoked and the legal entity being dissolved, but also the treatment of all rights and obligations of the bank whose license has been revoked. It was recorded that as many as 10 Rural Credit Banks (BPR) in the first semester of 2024 had their business licenses revoked by the Financial Services Authority OJK. After their business licenses were revoked by the OJK, the Deposit Insurance Corporation (LPS) was given a mandate through Law No. 24 of 2004 to resolve failed banks through bank liquidation. One of the bank liquidation processes involves a Public Accounting Firm (KAP) to provide liquidation audit services. The purpose of the liquidation audit is to verify the financial statements prepared by the liquidation team formed by LPS. The community service team had the opportunity to do an internship at KAP. KAP assigned to assist in the liquidation audit process at Bank Under Liquidation (BDL) in Indramayu, West Java. As a result, the liquidation audit team carried out several audit procedures, namely: document vouching, field surveys to debtors, and physical checks of BDL assets. At the reporting stage, the evidence obtained was then used to complete and produce the BDL Net Asset Change Report (LAPAN) which was submitted to the service user, namely LPS.
Peran Bumdes Maria Maju Untuk Mewujudkan Kemandirian Ekonomi (Studi Kasus Desa Maria Kecamatan Wawo Kabupaten Bima) Hawa, Siti; Sokarina, Ayudia; Suryantara, Adhitya Bayu
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v1i2.123

Abstract

The purpose of this study was to determine the role of BUMDes Maria Maju to realize economic independence in Maria Village, Wawo District, Bima Regency. The research method used is a qualitative method with descriptive analysis. Data collection techniques used are interviews, observation, and documentation. The results of this study indicate that the role of BUMDes in supporting village economic independence consists of: BUMDes service aspects which have implications for village economic independence, accountability aspects have implications for increasing village original income, aspects of improving living standards have implications for rural economic growth and equity, and regulatory compliance aspects. legislation has implications for the ability to manage village potentia
Kinerja Sektor Publik Pada Masa Pandemi Covid-19 Berdasarkan Teori Isomorfisma Institusional Dewi, Sukma; Sokarina, Ayudia; Mariadi, Yusli Mariadi
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v1i2.135

Abstract

This study aims to analyze the performance of the Mataram City Personnel and Human Resources Development Agency (BKPSDM) during the COVID-19 pandemic based on the theory of institutional isomorphism. This research is included in the type of qualitative research. The method of data collection is done by using documentation techniques that are equipped with interviews. Data analysis was carried out in two stages, firstly analyzing performance based on the balanced scorecard, secondly elaborating with institutional isomorphism theory. The results of this study indicate that the performance of the Mataram City BKPSDM based on the balanced scorecard measurement is good as the reality that the Mataram City BKPSDM has provided adequate services so that customers feel satisfied. Even the Mataram City BKPSDM routinely provides education and training every year as an effort to improve the professionalism of human resources. Although the reality is different, it is shown by the inadequate facilities and infrastructure of the Mataram City BKPSDM and the percentage of budget realization achieving the criteria of being less efficient. On the other hand, the performance of the Mataram City BKPSDM is not good from the point of view of the institutional isomorphism theory. This is indicated by the dependence of the Mataram City BKPSDM on local and central governments, both in the form of resources, finances, and the reward system, so that there is no other choice but to comply with the rules and demands in order to continue to get the distribution of funds through the budget allocation process from the central government and the government. in order to receive the award
CREDIT RISK DETERMINANTS OF COMMERCIAL BANKING Handajani, Lilik; Akram, Akram; Sokarina, Ayudia
Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i2.347

Abstract

Studies on non-performing loans in banking provide mixed results regarding the bank-specific factors that influence them. This research aims to analyze the determinants of credit risk in commercial banking in Indonesia. Testing was conducted on 32 banking companies listed on the Indonesia Stock Exchange for 2019-2021 with 96 observations using panel data regression. The research results show that increasing bank diversification and external audit quality significantly reduce the risk of credit non-performing loans (NPL). Other findings of this research show that credit growth, operational efficiency, and bank size do not significantly affect credit risk. To overcome the problem of endogeneity and dynamic panel bias, a series of robustness tests were carried out using the 2SLS, LIML, and GMM approaches provided significant results. The results of this research imply that bank risk management plays a role in reducing problem loans, which must align with the business entity's efforts to increase profits.
Pelatihan Dan Pendampingan Basic Accounting Pada Kelompok Usaha Kripik Pakis Di Dusun Gule Liat Desa Setiling Batukliang Utara Dengan Memanfaatkan Media Mainstream Pituringsih, Endar; Handajani, Lilik; Sokarina, Ayudia; Ulfa, Pipit Rismayani; Akma, Hidayatul
Jurnal Gema Ngabdi Vol. 7 No. 3 (2025): JURNAL GEMA NGABDI
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jgn.v7i3.607

Abstract

The training and mentoring activities on financial reporting using basic accounting and the utilization of mainstream media were carried out for the Pakis chips business group in Gule Liat Hamlet, Setiling Village, Batukliang Utara District, Central Lombok Regency. The purpose of this program is to provide knowledge and practical skills for the Pakis chips business group in Gule Liat Hamlet, Setiling Village, Batukliang Utara District, Central Lombok Regency regarding basic accounting and mainstream media. It is expected that the group will be able to conduct accurate bookkeeping and record-keeping using proper basic accounting methods. In addition, the training is designed to equip participants with both knowledge and skills in financial reporting and the use of mainstream media, which are expected to foster greater independence in entrepreneurship and ultimately increase income. This training activity is specifically targeted at the Pakis chips business group in Gule Liat Hamlet, Setiling Village, Batukliang Utara District, Central Lombok Regency. The implementation is carried out through the delivery of relevant materials. Another expectation of this activity is that it will serve as a platform for community service, particularly by providing education and training on mainstream media and basic accounting for the Pakis chips business group.
ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) RISK RATINGS AND FIRM MARKET VALUE Handajani, Lilik; Sokarina, Ayudia; Husnan, Lalu Hamdani
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.881

Abstract

This study aims to analyze the impact of ESG risk ratings on market performance metrics, proxied by Earnings per Share (EPS) and Tobin’s Q. Multiple regression analysis was conducted using 85 company-year observations of firms consistently included in the IDX ESG Leaders Index during the 2020–2024 period. The results indicate that firms with lower ESG risk are more highly valued by the market, as reflected in higher EPS. However, ESG risk ratings do not have a significant effect on firm market value as measured by Tobin’s Q, suggesting that investor stock valuations remain more focused on short-term financial indicators rather than long-term ESG risk management. These findings imply that ESG risk management should be aligned with the objective of sustaining strong short-term financial performance. Strong financial performance, in turn, enhances firms’ capacity to manage environmental, social, and governance risks more effectively.
Dilema Etika Profesi Auditor Dalam K-Drama “The Auditors”: Studi Konten Berbasis Kode Etik Akuntan Publik Indonesia Siti Aminah; Ayudia Sokarina
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i3.2771

Abstract

Penelitian ini bertujuan untuk menganalisis dilema etika yang dihadapi auditor dalam K-drama “The Auditors” serta relevansinya dengan Kode Etik Profesi Akuntan Publik Indonesia (KEPAP). Metode yang digunakan adalah studi konten kualitatif. Data sekunder diperoleh dari adegan, dialog, dan dilema etika yang dialami oleh auditor. Sedangkan analisis dilema etika menggunakan prinsip dalam KEPAP sebagai kerangka analisis dan berbagai literatur, yang diperoleh dari SINTA Kemdikbud dan E-Resource Pepustakaan Nasional Indonesia, yang membahas dilema etika profesi auditor. Hasil penelitian mengidentifikasi empat bentuk utama dilema etika, yaitu: (1) tekanan hierarki korporasi yang mengorbankan prinsip integritas dan objektivitas, (2) konflik kepentingan akibat hubungan personal dengan auditee, (3) pelanggaran prinsip kerahasiaan demi kepentingan tertentu, serta (4) ancaman reputasi dan risiko fisik. Berdasarkan temuan tersebut, penelitian ini menunjukkan perlunya pendidikan etika yang kontekstual dan berbasis studi kasus, internalisasi nilai-nilai KEPAP dalam pendidikan profesi, penguatan sistem pengawasan, serta pengembangan mekanisme whistleblowing yang efektif.
AKUNTABILITAS PENGELOLAAN DANA DALAM UPACARA ADAT TETULAK JEBAK MASYARAKAT PRINGGABAYA Hafiz Kurniawan; Ayudia Sokarina
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 4 No. 03 (2025): Desember 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i03.1561

Abstract

This study aims to interpret the accountability of fund management in the Tetulak Jebak traditional ceremony. The research was conducted in Pringgabaya Village, East Lombok Regency, West Nusa Tenggara. The approach used is qualitative with an ethnographic method. Informants were deliberately selected by visiting their homes every time they returned from the mosque. The data used in this study are primary data obtained through direct interaction with the community. The results of this study indicate that in every stage of the Tetulak Jebak ceremony, which includes planning, implementation, administration, and accountability, there are values such as: kinship, deliberation, honesty, mutual cooperation, responsibility, and mutual trust. Although there is a sense of mutual trust in the management of customary funds, some educated members of the community feel that transparency in financial reporting has not been fully achieved, especially amid the demands of modernization. Some informants stated that information regarding fund management has not been evenly communicated openly to all community members. The implications of these findings highlight the importance of enhancing transparency in reporting customary ceremony funds to strengthen public trust. In addition, there needs to be a simple reporting system that is easily accessible to all residents.
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 Hafiz Kurniawan 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 Kurniawan, Lalu Martahadi Trisna Laela Agustina Lalu Hamdani Husnan Lalu Takdir Jumaidi Lenap, Indria Puspitasari Lilik Handajani Lilis Kurniati 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 Aminah 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