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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
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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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.
Makna Laba Bagi Pengrajin Tenun: Studi Etnometodologi Kurniati, Lilis; Sokarina, Ayudia
JOURNAL of APPLIED BUSINESS and BANKING (JABB) Vol 6, No 2 (2025): November
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jabb.v6i2.36228

Abstract

Penelitian ini bertujuan  mengungkap makna laba berdasarkan persepsi pengrajin tenun khas Pringgasela. Penelitian menggunakan pendekatan etnometodologi dan dilakukan melalui observasi partisipan selama tiga bulan, wawancara mendalam, dan dokumentasi. Dalam penelitian ada sepuluh informan yang terlibat dari dua lokasi yang berbeda di desa Pringgasela Timur. Teknik analisis yang dilakukan melalui analisis Indeksikalitas, Refleksifitas dan Aksi Kontekstual. Hasil penelitian ini menemukan bahwa laba dimaknai sebagai keberlangsungan tradisi, kecukupan dalam memenuhi kebutuhan dasar, kebanggaan atas pengakuan sosial, stabilitas usaha, serta kontribusi terhadap komunitas sekitar. Pengrajin menempatkan pentingnya warisan budaya dan keberlanjutan produksi di atas akumulasi keuntungan material. Hasil penelitian ini menegaskan bahwa pemaknaan laba di Pringgasela sangat kontekstual dan tidak dapat dipahami melalui konsep laba konvensional. Temuan ini merekomendasikan pentingnya pendekatan holistik dalam pengembangan industri tenun tradisional yang menghargai nilai budaya lokal, memperkuat komunitas, dan memfasilitasi pemberdayaan ekonomi berkelanjutan.
The Margaridation of Household Accounting by Patriacial Ideology: A Phenomenological Study M Iqbal Fansyuri; Ayudia Sokarina
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p09

Abstract

This study aims to explore the meaning of household accounting using an interpretive paradigm and a phenomenological approach. Data were collected through in-depth interviews with individuals who have lived a household. Data analysis was carried out through the stages of Noema, Epoche, Noesis, Intentional Analysis, and Eidetic Reduction. The results of the study indicate that household accounting practices are marginalized due to the dominance of patriarchal ideology that places men as the main authority holders in the family. Based on the reflective awareness of informants, household accounting has two meanings: material and immaterial. The material meaning refers to the double burden of housewives in managing finances and domestic work, while the immaterial meaning includes psychological pressure, limitations in decision-making, and belief in sustenance from God. This study contributes to the development of accounting theory by showing that household accounting is a practice that is full of ideological values, so it reflects more social and emotional pressure than just a technical tool for financial management and decision-making. Keywords: Household Accounting; Phenomenology; Accounting Ideology; Financial Management.
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.
AKUNTABILITAS PENGELOLAAN DANA DALAM UPACARA ADAT TETULAK JEBAK MASYARAKAT PRINGGABAYA Kurniawan, Hafiz; Sokarina, Ayudia
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.
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.
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, Hafiz 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