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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Pengabdian Magister Pendidikan IPA GANEC SWARA Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Tata Sejuta STIA Mataram Jaringan Laboratorium Medis Jurnal Abdimas Sangkabira Empiricism Journal Jurnal Minfo Polgan (JMP) East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Pengabdian Masyarakat Bestari (JPMB) Balance : Jurnal Akuntansi dan Manajemen JAKA (Jurnal Akuntansi, Keuangan dan Auditing) International Journal of Business and Applied Economics (IJBAE) Jurnal Ilmiah Pendidikan dan Keislaman Eastasouth Journal of Effective Community Services Eastasouth Journal of Impactive Community Services Riset Akuntansi dan Keuangan Indonesia Journal of Authentic Research Jurnal Penelitian Akuntansi Jurnal Hukum Islam dan Hukum Keluarga Jurnal Riset Mahasiswa Akuntansi
Siti Atikah
Lectures at Faculty of Economics University of Mataram
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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KINERJA KEUANGAN DAN HARGA SAHAM Atikah, Siti; Hendri BS, RR Sapto; Rakhmawati, Intan; Suhaedi, Wirawan; Rosyida, Baiq
Jurnal Aplikasi Akuntansi Vol 1 No 2 (2017): JAA - Jurnal Aplikasi Akuntansi, April 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1041.624 KB)

Abstract

Salah satu faktor yang menjadi bahan pertimbangan seorang investor atau calon investor saham dalam menentukan harga tawaran beli  maupun tawaran jual adalah kinerja keuangan. Berbagai literatur menyatakan bahwa mahal atau murahnya harga saham ditunjukkan oleh kinerja keuangan. Penelitian ini bertujuan untuk menguji secara empiris arah atau hubungan kinerja keuangan dengan harga saham  pada  perusahaan  sektor  pertanian dan sektor pertambangan pada periode 2013 hingga 2015. Penelitian ini juga mengelompokkan kinerja keuangan berdasarkan harga saham yang kurang dari Rp 500 dan harga saham diatas Rp 500  Hasil analisis menunjukkan bahwa current ratio, debt to equity ratio, net profit margin, return on equity, earning per share, dan price earning rasio perusahaan  sektor  pertanian  memiliki  arah  yang  negatif  terhadap  harga saham, sedangkan arah positif ditunjukkan oleh asset turnover ratio, debt to total asset, financial leverage dan gross profit margin. Hasil yang berbeda terjadi   pada   harga saham   perusahaan   di   sektor   pertambangan.   Aset turnover ratio, debt to total asset, financial leverage, gross profit margin dan price earning ratio perusahaan sektor pertambangan memiliki arah yang negatif terhadap harga saham.
Pengaruh Financial Distress Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi Damayanti, Yulia; Atikah, Siti; Lenap, Indria Puspitasari
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8754

Abstract

The goal of the research is to investigate the impact of financial hardship on company value and also to test profitability's potential to mitigate the impact of financial crisis on firm value. The present research employs a quantitative technique that makes use of secondary data from the yearly filings of property and real estate corporations. This study's population consists of 84 property and real estate corporations registered via the IDX from 2018 to 2021. The sample for this research was gathered by a purposive sampling strategy, yielding a sample of 41 firms and 164 observations. The classic assumption test, t test, coefficient of determination test, and employing moderated regression analysis with SPSS are all data analysis procedures. According to the studies, financial distress has a considerable negative effect on business value, and profitability amplifies the financial influence distress on company value.
Zero Waste Perspective in the Implementation of Good Governance in Mataram City Ramadhani, Rahmi Sri; Cahyaningtyas, Susi Retna; Atikah, Siti
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 1 (2022): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v8i1.307

Abstract

Waste is an important issue in good governance management. Zero waste is a visionary concept that can be applied in waste management and the city environment. Waste and environmental management can be indicators of good governance. This research is a literature review of planning documents and regional regulations in Mataram City. In analyzing the data, it will use content analysis by using leximancer in processing the data. The purpose of this study is to identify the zero waste perspective that is applied to environmental planning in the city of Mataram and to map the activities or activities of the waste management program towards zero waste. The results of the research from planning documents and regional regulations, that the environmental concept is in the management theme and has a relationship with the community concept. According to the planning document, the perception of the Mataram city government that the implementation of Zero waste is related to environmental management that has a relationship with the community. In local regulations, the concept of waste is more associated with the concept of water than the concept of waste. The concept of waste with the concept of waste is a concept that is the target of the zero waste program. And lastly, the waste transportation pattern from the Mataram City government still uses the Collect > Disposal > Transport Pattern.
Kajian Strategi Bisnis pada Kesatuan Pengelolaan Hutan Lindung Rinjani Barat Muhsyaf, Saiful Arni; Cahyaningtyas, Susi Retna; Atikah, Siti; Ramadhani, Rahmi Sri
Empiricism Journal Vol. 3 No. 2: December 2022
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/ej.v3i2.1003

Abstract

Hutan memiliki potensi nilai ekonomi dan nilai produktifitas. Dalam prinsip pengelolaan tatakelola pemerintahan yang baru, setiap unit layanan yang memiliki potensi untuk dikelola dengan pendekatan bisnis. Melihat potensi dan peluang perkembangan bisnis di sektor kehutanan merupakan lahan investasi yang mempunyai prospek yang sangat baik dan potensial untuk dikembangkan. Kondisi tersebut, memberikan peluang bisnis kepada Kesatuan Pengelolaan Hutan Lindung (KPHL) Rinjani Barat mengembangkan investasi di wilayah kelolanya. Program strategi yang dilakukan KPHL Rinjani Barat akan sangat dipandang perlu dilakukan untuk percepatan implementasi rencana bisnis yang akan dikembangkan untuk kemandirian KPHL Rinjani Barat. Penelitian ini menggunakan metode kajian dokumen. Hasil analisis ditampilkan dalam bentuk uraian dan tabel. Hasil analisis berupa dokumen rencana strategi bisnis. Rencana strategi bisnis ini disusun  berdasarkan analisis kondisi internal maupun eksternal KPHL Rinjani Barat, serta mengacu pada visi dan misi organisasi. Langkah selanjutnya menyusun program dan kegiatan sebagai implementasi dari strategi bisnis. Pada akhirnya, dokumen rencana strategi bisnis beserta rincian program dan kegiatan dapat memberi arah terhadap pengelolaan hutan yang melibatkan semua pihak terkait dan terjalinnya kolaborasi dalam implementasi bisnis di KPHL Rinjani Barat. Study of Business Strategy in the West Rinjani Protected Forest Management Unit Abstract Forests have potential economic value and production value. In the new governance management principles, every service unit has the potential to be managed with a business approach. Seeing the potential and opportunity for business development in the forestry sector, it is an investment area with good prospects and potential to develop. This condition provides a business opportunity for the West Rinjani Protection Forest Management Unit (KPHL) to develop investment in its managed area. The strategic program carried out by the West Rinjani KPHL will be deemed necessary to accelerate the implementation of the business plan that will be developed for the independence of the West Rinjani KPHL. This study uses a documentation review. The results are displayed in the form of descriptions and tables. The result is in the form of a business strategy plan document. This business strategy plan is prepared based on an analysis of the internal and external conditions of the West Rinjani KPHL and refers to the organization's vision and mission. The next step is to develop programs and activities. In the end, the business strategy plan document with details of programs and activities can provide direction for forest management involving all relevant parties and collaboration in business implementation in the West Rinjani KPHL.
Studi Akuntabilitas Yayasan di Nusa Tenggara Barat Fikri, M. Ali; BS, Sapto Hendri; Atikah, Siti; Sasanti, Elin Erlina
Empiricism Journal Vol. 4 No. 1: June 2023
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/ej.v4i1.1288

Abstract

Organisasi tidak dapat dipisahkan dari keberadaan individu dan kelompok di sekitarnya seperti konsumen, kreditur, dan pemerintah. Semua pihak baik secara langsung atau tidak langsung menentukan kelangsungan hidup organisasi, termasuk organisasi sosial seperti yayasan. Permasalahan yang sering dijumpai dilapangan terkait kritik akuntabilitas yayasan yang sering kali kurang, terutama dalam hal akuntabilitas keuangan. Metode yang digunakan yakni berupa analisis survey penelusuran dokumen secara online yang terdapat di Nusa Tenggara Barat. Ditemukan bahwa yayasan cenderung menyajikan akuntabilitas mengenai kegiatan yang akan dan telah mereka lakukan serta lingkup organisasi secara umum. Sebanyak 375 NGO yang terdaftar sejak tahun 2014 sampai 2020 sedangkan pada tahun 2022 terdapat sejumlah 362 yayasan yang memperoleh bantuan namun tidak menyajikan akuntabilitas keuangan organisasi secara terbuka ke publik. Foundation Accountability Study in West Nusa Tenggara Abstract Organizations cannot be separated from the existence of individuals and groups around them such as consumers, creditors and the government. All parties either directly or indirectly determine the survival of the organization, including social organizations such as foundations. The problems that are often encountered in the field are related to criticism of foundation accountability which is often lacking, especially in terms of financial accountability. The method used is in the form of an online document search survey analysis in West Nusa Tenggara. It was found that foundations tend to present accountability regarding the activities they will and have undertaken and the scope of the organization in general. A total of 375 NGOs have been registered from 2014 to 2020, while in 2022 there were a total of 362 foundations that received assistance but did not present their organizational financial accountability openly to the public.
PELATIHAN PENATAUSAHAAN POS TIKET KAWASAN WISATA ALAM SEMBALUN Karim, Nina Karina; Atikah, Siti; Lenap, Indria Puspitasari
Jurnal Abdimas Sangkabira Vol. 4 No. 2 (2024): Jurnal Abdimas Sangkabira, Juni 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/abdimassangkabira.v4i2.978

Abstract

Sembalun tourism area has become one of the leading tourism destination in Lombok island. Since the launch of Sembalun7Summits program, the number of tourist coming to Sembalun to experience the sensation of venturing through the beautiful landscapes has increased significantly. This has opened a wide opportunity for this agricultural village to increase its income from tourism. This activity aimed to provide the knowledge for guards of entry posts to hiking trails to help them manage and record visitor data so that they can keep track of entry charges collected from visitors. Better records of entry charges and visitors will enable the guards to manage the income they have generated in order to map the expenses needed to provide better service for visitors. These services include safety measures for visitors and improved income for not only the guards in the entry posts but also villagers in surrounding areas. The training was participated by 25 post guards from ten hiking posts and five members of the Sembalun Foundation organization which is the partner of this community development activity. After the training, the post guards made an agreement to start using the Google Form designed by our team to be used as a means to record visitor data. This form will be provided in each hiking post’s social media account where visitors can schedule and register their hiking trip.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI MINAT PENGGUNAAN PEMBAYARAN ZAKAT DARING Karim, Nina Karina; Atikah, Siti; Lenap, Indria Puspitasari
Jurnal Riset Akuntansi Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i1.277

Abstract

Payment of daily transactions nowadays can be done online, including zakat. This research aims to analyze the factors that influence the intention of different generation classification in using online zakat payment systems based on the criteria set in the Technology Acceptance Model (TAM). Questionnaires in the form of Google Form were distributed through social media channels and was answered by 121 respondents. The data collected from the questionnaires revealed that online payment systems for zakat is still not preferred by Baby boomers, Gen X, Gen Y and Gen Z because it is considered unable to ensure that the zakat given is appropriate for both the mustahik and muzaki. Respondents are also not sure that paying zakat online will ensure that the zakat will be passed on to eligible mustahik.
PENGARUH DEBT COVENANT DAN INTENSITAS MODAL TERHADAP KONSERVATISME AKUNTANSI FARADILA, AISYAH; ATIKAH, SITI
GANEC SWARA Vol 18, No 3 (2024): September 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i3.997

Abstract

The purpose of this study was to analyze the effect of debt covenants and capital intensity on accounting conservatism in transportation and logistics companies in Indonesia in the span of 2018-2022. The total sampling method is used using 50 companies listed on the Indonesia Stock Exchange (IDX) as a sample. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) and the Osiris data center of the Faculty of Economics and Business, Mataram University. The results showed that Debt Covenant had no negative effect on accounting conservatism, while capital intensity had a significant positive effect on accounting conservatism. These findings can help managers and stakeholders in understanding the factors that influence accounting conservatism in transportation and logistics companies. Suggestions for further researchers to expand the scope of the sample and add other factors that affect accounting conservatism
Akuntabilitas Keuangan Berbasis Website Pada Organisasi Pengelola Zakat Kapijan, Muhammad Kapijan; Atikah, Siti; Lenap, Indria Puspitasari
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.1261

Abstract

One way to apply accountability is through transparency in financial management. Transparency of financial management, especially religious organizations, is an absolute thing to do. Although conceptually and philosophically the source of money from religious organizations is a gift that has been made by every believer sincerely. Supposedly, when the gift has been made which is intended for God, then for whatever reason no accountability is needed. However, human nature is given the freedom to choose to be a good or bad person has given birth to biased behavior when given the trustor responsibility to manage other people's property. So the purpose of this study is to findout how accountability in financial transparency in zakat management organizations. The type of research used in this research is descriptive research with a quantitative approach. The population in this study were all national scale Amil Zakat Agencies and Institutions registered with the Ministry of Religion of the Republic of Indonesia. Determination of the type of sample used in this study using purposive sampling technique, so that a sample of 38 zakat management organizations was obtained. The results showed that the overall financial accountability of OPZ can be said to be quite accountable. This can be seen from the acquisition of the average percentage of disclosure of all components of the financial statements, from 20 OPZs that publish reports.
Analisis Rasio Kinerja Perusahaan Manufaktur dan Perusahaan Dagang di Bursa Efek Indonesia Fikri, M. Ali; Atikah, Siti; Sasanti, Elin Erlina; Yanti , Yusifa Pasca
Empiricism Journal Vol. 5 No. 2: December 2024
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/ej.v5i2.2401

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan kinerja perusahaan manufaktur dan dagang di Bursa Efek Indonesia tahun 2021 berdasarkan rasio keuangan ROA, CR, DER, dan return saham dengan pendekatan teori sinyal. Sampel penelitian mencakup 245 perusahaan, terdiri atas 177 perusahaan manufaktur dan 68 perusahaan dagang. Hasil analisis menggunakan uji Mann-Whitney menunjukkan bahwa tidak terdapat perbedaan signifikan pada rasio ROA, CR, dan DER antara kedua jenis perusahaan. Namun, terdapat perbedaan signifikan pada return saham, dengan perusahaan dagang mencatatkan return lebih tinggi dibandingkan perusahaan manufaktur. Temuan ini menyoroti fokus investor yang cenderung lebih tertarik pada pergerakan harga saham dibandingkan indikator kinerja keuangan lainnya. Hal ini mengindikasikan pentingnya informasi berbasis saham dalam pengambilan keputusan investasi. Performance Ratio Analysis of Manufacturing Companies and Trading Companies on the Indonesia Stock ExchangeAbstracthis study aims to analyze the performance differences between manufacturing and trading companies on the Indonesia Stock Exchange in 2021 based on financial ratios such as ROA, CR, DER, and stock return, employing signal theory. The research sample comprises 245 companies, including 177 manufacturing and 68 trading firms. Analysis using the Mann-Whitney test indicates no significant differences in ROA, CR, and DER ratios between the two company types. However, a significant difference was observed in stock returns, with trading companies recording higher returns than manufacturing firms. These findings highlight investors' focus on stock price movements over other financial performance indicators, emphasizing the importance of stock-based information in investment decisions.
Co-Authors Agrahatina, Dinda Etri Ahmad Juanda ahmad yani Alamsyah M Tahir Alyshia, Finka Arif Wibowo Arthariani, Baiq Nadya Rizky BS, Sapto Hendri Cahyaningtyas, Susi Retna Damayanti, Yulia Driana Leniwati Elin Erlina Sasanti Elsha, Nadia FARADILA, AISYAH Fikri, M. Ali Hadi, Hasna Halila, Ruhana Nur Handayani, Sri Astuti Husnaini, Wahidatul Iman Waskito Indradewa, Rhian Intan Rahmawati Kapijan, Muhammad Kapijan Karim, Nina Karina Kusnandar, Mulya Hadi Lenap, Indria Puspitasari Mahilun Malikah, Siti Afriatul Marluwi, Marluwi Muhsyaf, Saiful Arni Muhsyaf, Saipul Arny Mujahid, Khairul Neris, Miratul Husna Ningsih, Septi Setya Pascayanti, Yusifa Patricia, Venny Prasyida, Tusta Citta Ihtisan Tri Purnamadita, Gede Putri, Imelda Yustika R. Sapto Hendri Boedi Soesatyo Rakhmawati, Intan Rakhmawati, Intan Ramadhani, Rahmi Sri Rosyida, Baiq Saipul Arni Muhsyaf Salwa, Ummi Raehanatul Siti Asiyah Siti Khoirunnisa, Siti Suhaedi, Wirawan Uciawati, Uciawati Wijaya, Hanna Yanti , Yusifa Pasca Yolanda, Arnetta Zaini, Wawan Sofwan