Articles
<![CDATA[KINERJA KEUANGAN DAN HARGA SAHAM ]]>
<![CDATA[Atikah, Siti]]>;
<![CDATA[Hendri BS, RR Sapto]]>;
<![CDATA[Rakhmawati, Intan]]>;
<![CDATA[Suhaedi, Wirawan]]>;
<![CDATA[Rosyida, Baiq]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 1 No 2 (2017): JAA - Jurnal Aplikasi Akuntansi, April 2017 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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<![CDATA[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.]]>
<![CDATA[Pengaruh Financial Distress Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi ]]>
<![CDATA[Damayanti, Yulia]]>;
<![CDATA[Atikah, Siti]]>;
<![CDATA[Lenap, Indria Puspitasari]]>
<![CDATA[ JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro ]]>
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DOI: 10.56696/jaka.v4i2.8754
<![CDATA[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.]]>
<![CDATA[Zero Waste Perspective in the Implementation of Good Governance in Mataram City ]]>
<![CDATA[Ramadhani, Rahmi Sri]]>;
<![CDATA[Cahyaningtyas, Susi Retna]]>;
<![CDATA[Atikah, Siti]]>
<![CDATA[ Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 1 (2022): Jurnal Ilmiah Tata Sejuta STIA Mataram ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram ]]>
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DOI: 10.32666/tatasejuta.v8i1.307
<![CDATA[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.]]>
<![CDATA[Kajian Strategi Bisnis pada Kesatuan Pengelolaan Hutan Lindung Rinjani Barat ]]>
<![CDATA[Muhsyaf, Saiful Arni]]>;
<![CDATA[Cahyaningtyas, Susi Retna]]>;
<![CDATA[Atikah, Siti]]>;
<![CDATA[Ramadhani, Rahmi Sri]]>
<![CDATA[ Empiricism Journal Vol. 3 No. 2: December 2022 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM) ]]>
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DOI: 10.36312/ej.v3i2.1003
<![CDATA[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.]]>
<![CDATA[Studi Akuntabilitas Yayasan di Nusa Tenggara Barat ]]>
<![CDATA[Fikri, M. Ali]]>;
<![CDATA[BS, Sapto Hendri]]>;
<![CDATA[Atikah, Siti]]>;
<![CDATA[Sasanti, Elin Erlina]]>
<![CDATA[ Empiricism Journal Vol. 4 No. 1: June 2023 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM) ]]>
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DOI: 10.36312/ej.v4i1.1288
<![CDATA[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.]]>
<![CDATA[PELATIHAN PENATAUSAHAAN POS TIKET KAWASAN WISATA ALAM SEMBALUN ]]>
<![CDATA[Karim, Nina Karina]]>;
<![CDATA[Atikah, Siti]]>;
<![CDATA[Lenap, Indria Puspitasari]]>
<![CDATA[ Jurnal Abdimas Sangkabira Vol. 4 No. 2 (2024): Jurnal Abdimas Sangkabira, Juni 2024 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/abdimassangkabira.v4i2.978
<![CDATA[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.]]>
<![CDATA[ANALISIS PERILAKU BIAYA MAHASISWA ]]>
<![CDATA[Fikri, Muhammad Ali]]>;
<![CDATA[Atikah, Siti]]>;
<![CDATA[Ramadhani, Rahmi Sri]]>;
<![CDATA[Hilendri L., Bq Anggun]]>;
<![CDATA[Handayani, Tuti]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v17i1.22
<![CDATA[Penelitian ini bertujuan untuk menganalisis alokasi biaya yang dibelanjakan oleh mahasiswa semenjak mereka dilahirkan sampai dengan saat ini dipandang melalui perspektif akuntansi. Penelitian ini menjadi penting untuk dilakukan untuk memahami perilaku biaya yang dilakukan oleh seseorang. Sebagaimana diketahui biaya hidup terdiri dari biaya hidup primer dan sekunder, yang mana biaya primer merupakan pengeluaran pokok yang dihabiskan untuk dapat hidup secara normal, sedangkan biaya sekunder merupakan pengeluaran yang digunakan selain dari hidup secara normal menurut rata-rata perilaku manusia.Hasil analsis dari pengelompokan biaya tersebut dapat dilihat bahwa rata rata biaya yang paling besar dikeluarkan yaitu biaya lain-lain, dilanjutkan dengan biaya sekolah dan terakhir biaya entertain. Berdasarkan pengelompokan biaya, yaitu kelompok biaya rendah, kelompok menengah, dan kelompok biaya tinggi dapat dilihat perilaku biaya yang dikeluarkan oleh kelompok rendah dan menengah mengikuti perilaku biaya secara umum, yaitu urutan pengeluaran biaya terbesar dimulai dari biaya lain-lain, biaya sekolah, dan biaya entertain, kecuali untuk kelompok mengenagh ke atas memiliki perilaku biaya berbeda, yaitu mereka cenderung menghabiskan biaya entertain lebih tinggi dibandingkan biaya sekolah.]]>
<![CDATA[MINAT SERTIFIKASI PROFESI AKUNTAN OLEH CALON AKUNTAN ]]>
<![CDATA[Bambang, Bambang]]>;
<![CDATA[Atikah, Siti]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 17 No 2 (2018): Aksioma - Accounting Journal Research, Desember 2018 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v17i2.37
<![CDATA[This research is about the awareness of accounting students to carry out accounting profession certification, as a Public Accountant (CPA), Management Accountant (CIMA), Internal Auditor (CIA) and Fraud Auditor (CFE). Research results show that professional certification as a Public Accountant (CPA), is still considered superior compared to 3 other professional certifications that are not even fully known. However, even the profession of as Public Accountant is still quite superior, students still prefer to pursue careers as civil servants or general accountants in companies as financial report compilers. Students percieved that by having a profession certification there will be better and easier job opportunities to get a promotion, a high salary, and a reputation. This research has significant implications for professional organizations to be more active in the socialization of the existence of each profession. Whereas for universities and accounting programs can be a reference to balance professional recognition in the curriculum for all accounting profession.]]>
<![CDATA[Implementasi Pendapatan, Belanja dan Pelaporan Keuangan Desa ]]>
<![CDATA[Atikah, Siti]]>;
<![CDATA[Hendri, Sapto]]>;
<![CDATA[Rakhmawati, Intan]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v18i1.67
<![CDATA[This study aims to describe the various efforts of the village government in obtaining income and spending it, in accordance with applicable regulations. This study will examine types of village income and expenditure that are in accordance with the characteristics of the region and village customs, which are referred to as local wisdom. The ability of human resources is suspected to be an obstacle to implementing all stages of financial management. This study examines the contents of available documents, namely “Laporan Pertanggungjawaban Pendapatan dan Belanja Desa” and “Laporan Kekayaan Milik Desa”. The results show that LSR and GRI villages have the ability to obtain income from “Badan Usaha Milik Desa (BUMDES)” activities, parking fees, and third-party assistance. In terms of village expenditure management, GRI, LSR, LO, and BPB are able to demonstrate activities that originate from the participation and local wisdom. In terms of openness in village financial management, LSR and BPB have activities that support the attractive and communicative village sites with their visitors. The constraints come from an insufficient understanding of financial managers on the village financial reporting process, although it had been helped by the application of the available village financial system.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI MINAT PENGGUNAAN PEMBAYARAN ZAKAT DARING ]]>
<![CDATA[Karim, Nina Karina]]>;
<![CDATA[Atikah, Siti]]>;
<![CDATA[Lenap, Indria Puspitasari]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v23i1.277
<![CDATA[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.]]>
