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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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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.
Pengabdian Masyarakat Pemasangan Pipa Air Sumur Di Dusun Ujung Ketangga Desa Sekaroh, Kecamatan Jero Waru Lombok Timur Fikri, M. Ali; Mujahid, Khairul; Atikah, Siti; Sasanti, Elin Erlina; Pascayanti, Yusifa
Eastasouth Journal of Impactive Community Services Vol 3 No 01 (2024): Eastasouth Journal of Impactive Community Services (EJIMCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejimcs.v3i01.280

Abstract

Kekeringan yang melanda wilayah Lombok Timur makin mengkhawatirkan. Salah satunya terjadi di desa Sekaroh. Kondisi ini memaksa ribuan warga di Desa Sekaroh, Kecamatan Jerowaru, berjuang mendapatkan air bersih dengan cara membeli air bersih yang harganya hingga ratusan ribu per tangki. Sejak lama Masyarakat menginginkan kebutuhan air, terutama untuk konsumsi minum dan memasak, sedangkan untuk kebutuhan kebutuhan dasar mandi cuci kakus masayarakat biasanya menggunakan air payau dikarenakan lokasi daerahnya berdekatan dengan wilayah pantai dan karst. Kegiatan pengabdian sebelumnya telah dilakukan melalui pembuatan sumur bor dan sekaligus untuk mengemat biaya pengeluaran rumah tangga untuk membeli air, namun dikarenakan tingkat daya beli msayarakat yang masih rendah untuk melakukan distribusi air dari sumur bor, kegiatan pengabdian ini kemudian dilanjutkan dengan melakukan pemasangan pipa air bersih ke rumah warga.
Sharia Accounting Training on Kafalah Contract and Technique for Reading Financial Statements at PT. Jamkrida NTB Syariah Bersaing Lenap, Indria Puspitasari; Cahyaningtyas, Susi Retna; Atikah, Siti
Jurnal Pengabdian Masyarakat Bestari Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v3i12.12676

Abstract

PT. Jamkrida NTB Syariah Bersaing is a Regionally-Owned Enterprise (BUMD) engaged in the credit guarantee business sector. This community service activity aims to provide training in sharia accounting for kafalah contract and technique for reading financial statements, which was attended by all elements in the organization of PT. Jamkrida NTB Syariah Bersaing. The methods used in this community service activity include presentation, case and discussion. The contents of the presentation are kafalah contract, both concept and practice, and financial statements. Some of the problems discussed include customer eligibility assessments, collateral, suborgation, and kafalah contract. This activity provides many benefits, especially for employees in the fields of finance and accounting, in the form of a better understanding of sharia accounting and financial statements.
Cost Efficiency Analysis To Maintain The Sustainability of Tobacco Farming in Grujugan Village, Bondowoso Regency Atikah, Siti; Juanda, Ahmad; Leniwati, Driana
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 3 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i3.6754

Abstract

This study aims to analyze cost efficiency in tobacco farming in Grujugan Village, Bondowoso Regency, and identify the factors influencing the sustainability of such farming practices. The methodology includes direct observation and interviews with experienced tobacco farmers. The results of the analysis indicate that cost efficiency is a key factor in enhancing profitability and sustainability in tobacco farming. Cost reduction can be achieved through the selection of superior varieties, the implementation of modern technology, and efficient resource management. Additionally, the importance of training for farmers in sustainable agricultural practices is identified as a strategic step to improve productivity. Despite facing climatic challenges, such as extreme dry seasons, the combination of these approaches can help tobacco farmers in Grujugan Village maintain and improve their farming outcomes, while also ensuring local economic sustainability.
Rasio Likuiditas dan Leverage terhadap Return Saham Neris, Miratul Husna; Atikah, Siti
Jurnal Minfo Polgan Vol. 14 No. 1 (2025): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v14i1.14872

Abstract

Investasi didefinisikan sebagai aktivitas penempatan dana dalam jangka waktu tertentu dengan tujuan memperoleh imbal hasil pada periode yang akan datang. Penelitian ini bertujuan untuk menginvestigasi pengaruh rasio likuiditas, yang terdiri atas current ratio dan quick ratio, serta rasio leverage, yang meliputi debt to equity ratio dan debt to asset ratio, terhadap return saham. Pendekatan penelitian yang digunakan bersifat kuantitatif dengan metode analisis panel least squares, serta diolah menggunakan perangkat lunak EViews 13. Data diperoleh dari Bursa Efek Indonesia (IDX) dan situs resmi masing-masing perusahaan yang tergabung dalam indeks LQ45, dengan total sampel sebanyak 36 perusahaan selama periode 2021 hingga 2023. Hasil analisis secara parsial menunjukkan bahwa baik rasio likuiditas maupun rasio leverage tidak memberikan pengaruh yang signifikan terhadap return saham. Temuan ini tidak mendukung asumsi dasar dalam teori sinyal, yang menyatakan bahwa informasi keuangan dapat berfungsi sebagai sinyal positif bagi investor dalam proses pengambilan keputusan investasi. Oleh karena itu, penelitian selanjutnya disarankan untuk memasukkan variabel-variabel lain guna memperoleh pemahaman yang lebih menyeluruh mengenai determinan return saham.
PRAKTIK PENGHITUNGAN HARGA POKOK PRODUKSI (HPP) PADA BANK SAMPAH BINTANG SEJAHTERA LOMBOK TENGAH Agrahatina, Dinda Etri; Putri, Imelda Yustika; Alyshia, Finka; Arthariani, Baiq Nadya Rizky; Atikah, Siti
Jurnal Abdimas Sangkabira Vol. 5 No. 2 (2025): Jurnal Abdimas Sangkabira, Juni 2025
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.v5i2.2119

Abstract

Bank Sampah Bintang Sejahtera Lombok Tengah menghadapi kendala dalam penetapan harga jual produk daur ulang secara tepat dan kesulitan dalam menentukan besaran keuntungan yang diperoleh dari aktivitas produksinya. Hal ini disebabkan karena belum diterapkannya sistem perhitungan Harga Pokok Produksi (HPP) yang sistematis dan terstruktur. Untuk mengatasi permasalahan tersebut, kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pendampingan dalam memahami konsep dasar HPP dan pengimplementasian metode full costing dalam  penyusunan HPP, yang mencakup biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik. Metode pelaksanaan menggunakan pendekatan partisipatif melalui pelatihan teknis, diskusi kelompok, dan simulasi perhitungan berbasis data produksi aktual serta evaluasi akhir bersama mitra. Hasil kegiatan menunjukkan bahwa mitra mampu mengidentifikasi struktur biaya secara menyeluruh, menyusun HPP menggunakan format Excel, serta menetapkan harga jual yang mencerminkan kondisi biaya aktual. Pendekatan ini turut mendorong efisiensi produksi dan penguatan tata kelola keuangan yang transparan dan akuntabel. Kegiatan ini juga meningkatkan kesadaran pentingnya pencatatan biaya yang akurat dan sistematis untuk mendukung pengambilan keputusan usaha yang rasional. Keberlanjutan program dirancang melalui rencana integrasi pencatatan berbasis digital serta pendampingan lanjutan agar mitra mampu menjalankan fungsi keuangan secara mandiri, akuntabel, dan berkelanjutan dalam mendukung praktik ekonomi sirkular serta pemberdayaan masyarakat lokal.
ANALISIS FAKTOR PENGHAMBAT KETERAMPILAN MEMBACA PADA SISWA KELAS RENDAH DI MI UMDATUR RASIKHIEN JAKARTA Atikah, Siti; Asiyah, Siti; Ningsih, Septi Setya; Malikah, Siti Afriatul; Fauziah, Sifa; Khoirunnisa, Siti
Jurnal Ilmiah Pendidikan dan Keislaman Vol. 5 No. 1 (2025): Jurnal Ilmiah Pendidikan dan Keislaman
Publisher : STAI Darul Qalam Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55883/jipkis.v5i1.152

Abstract

This research was conducted at MI Umdatur Rasikhien Jakarta. The problems identified in this study are the inhibiting factors of reading skills in lower grade students. This study aims to describe: (1) To determine the reading skills of lower grade students at MI Umdatur Rasikhien Jakarta, (2) To determine the inhibiting factors of reading skills in lower grade students at MI Umdatur Rasikhien Jakarta, (3) To determine the methods used to improve reading skills in lower grade students at MI Umdatur Rasikhien Jakarta. This study uses a qualitative approach with a descriptive type of research. The subjects in this study were the principal, lower grade teachers, and lower grade students at MI Umdatur Rasikhien Jakarta. Data collection was carried out through observation, interviews and documentation. Data analysis used three stages consisting of data reduction, data presentation, and drawing conclusions. Data examination or checking was carried out by triangulation of data sources and triangulation of techniques. The results of the study showed that reading skills in lower grade students still have errors, namely: (1) Errors in recognizing letters, (2) Understanding vocabulary, (3) Difficulty in reading words or lip movements when reading, (4) Reading by spelling, (5) Understanding one letter at a time, (6) Reversing words and reading too fast so that words are overtaken when reading. The factors that influence reading skills in lower grade students include physiological, psychological, and environmental factors. The way to improve reading skills in lower grade students is to foster a love of reading by providing learning reading materials such as textbooks, reading texts, and getting used to reading regularly by giving students the opportunity to learn to move forward, teachers give students time to read one to three lines of reading, and use teaching aids to teach children who cannot or do not understand letters or reading.
Pengaruh Economic Value Added, Market Value Added, dan Likuiditas Terhadap Return Saham Pada Perusahaan Yang Tergabung Dalam LQ45 Di BEI Kusnandar, Mulya Hadi; Atikah, Siti
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 2 (2025): Jurnal Riset Mahasiswa Akuntansi, Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i2.2072

Abstract

This study aims to analyze the effect of Economic Value Added (EVA), Market Value Added (MVA), and liquidity on stock returns at the companies incorporated in the LQ45 index on the Indonesia Stock Exchange (IDX). This research uses a quantitative approach with an explanatory method. The data used is secondary data from the company's annual financial statements for the 2021-2023 period. Samples were selected using purposive sampling method with the criteria that companies are consistently listed in LQ45, have complete financial reports, and record net income during the study period. Based on these criteria, 28 companies were obtained as samples. Data analysis was carried out with multiple linear regression, determination test (R²), model feasibility test (F test), and hypothesis testing (t test). The results showed that EVA, MVA, and liquidity have not been able to explain stock returns based on the feasibility of the model used. However, based on the results of hypothesis testing, only EVA has a positive and significant effect on stock returns, while MVA and liquidity do not show a significant effect. These findings suggest that investors consider economic value creation (EVA) more than market value and liquidity factors in making investment decisions. This study provides a theoretical contribution regarding the importance of EVA as a predictive indicator of stock returns, as well as providing practical implications for investors in developing a corporate value-based investment strategy.
Co-Authors Agrahatina, Dinda Etri Ahmad Juanda ahmad yani Alamsyah M Tahir Alyshia, Finka Arif Wibowo Arthariani, Baiq Nadya Rizky Bambang Bambang BS, Sapto Hendri Cahyaningtyas, Susi Retna Damayanti, Yulia Driana Leniwati Elin Erlina Sasanti Elsha, Nadia FARADILA, AISYAH Fikri, M. Ali Fikri, Muhammad Ali Hadi, Hasna Halila, Ruhana Nur Handayani, Sri Astuti Hendri, Sapto Hilendri L., Bq Anggun 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 Prima Astuti Handayani 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