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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 Jurnal Abdimas Sangkabira Empiricism Journal 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 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 Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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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.
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.
STRATEGI DAN MEKANISME PEMBINAAN PRANIKAH OLEH KANTOR URUSAN AGAMA KECAMATAN PONTIANAK BARAT DI MASA PANDEMI COVID-19 Atikah, Siti; Marluwi, Marluwi; Wibowo, Arif
Al-Usroh Vol. 2 No. 1 (2022): Al-Usroh: Jurnal Hukum Islam dan Hukum Keluarga
Publisher : Institut Agama Islam Negeri (IAIN) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/al-usroh.v2i1.545

Abstract

The purpose of the study was to find out the strategies given to prospective brides regarding BP4 premarital guidance during the covid-19 pandemic and to find out the mechanism given to prospective brides by KUA officers during the covid-19 pandemic.This research includes field research that uses an empirical normative approach that is descriptive qualitative. The research subjects are the supervisors in the KUA environment, namely the Penghulu as well as extension workers at the KUA, West Pontianak District. Then the data sources which is researchers used for this study were primary data sources, namely direct data from the subject and secondary data sources, namely data from books, journals, and other data. The techniques used by researchers in this study are interviews, documentation and observation. In the data analysis technique for this research, namely reducing presenting, and finally drawing conclusions. Furthermore, from data sources to research techniques, the researchers then checked the validity of the data in order to prevent fraud or lies. Based on the results of the research obtained by the researchers, it can be concluded that the delivery of premarital coaching during the covid-19 pandemic by BP4 KUA West Pontianak District has been running optimally and smoothly. 1). The strategy for pre-marital coaching during the covid-19 pandemic by BP4 KUA West Pontianak District was carried out using only two strategies, namely the delivery strategy before the marriage contract and the delivery strategy when the bride and groom came to the KUA to provide marriage documents. We use this submission to provide pre-marital coaching with the lecture method and interview method. 2). Regarding the mechanism provided for prospective brides and the public, namely online or offline. But most brides choose to go offline rather than online while maintaining health protocols as well, the material provided by the bride and groom at the time of pre-wedding marriage is a) becoming a sakinah mawaddah warahmah family that is expected by the bride and groom, b) meeting the family's needs physically and mentally. , c) maintain reproductive health, d) prepare a quality generation, and e) resolve conflicts in the household.
PENGARUH RELATED PARTY TRANSACTION DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Wijaya, Hanna; Atikah, Siti
Jurnal Penelitian Akuntansi (JPA) Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini mengkaji pengaruh Related Party Transactions (RPT) dan kinerja keuangan terhadap nilai perusahaan. Menggunakan metode purposive sampling, sampel terdiri dari 48 perusahaan sektor consumer yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023, dengan total 240 observasi. Data yang digunakan bersumber dari laporan keuangan tahunan dan dianalisis menggunakan regresi linear berganda dengan bantuan perangkat lunak Stata versi 17. Variabel RPT yang dianalisis meliputi penjualan, pembelian, piutang, dan hutang kepada pihak berelasi, sementara kinerja keuangan diukur melalui Return on Assets (ROA). Hasil penelitian menunjukkan bahwa RPT sales dan RPT purchases berpengaruh negatif terhadap nilai perusahaan, yang mengindikasikan potensi konflik kepentingan dan inefisiensi dalam transaksi tersebut. Sebaliknya, RPT receivable dan RPT payable memiliki hubungan positif terhadap nilai perusahaan, menunjukkan bahwa transaksi ini dapat berfungsi sebagai strategi likuiditas yang mendukung stabilitas bisnis. Selain itu, kinerja keuangan yang diukur melalui ROA menunjukkan pengaruh positif terhadap nilai perusahaan, yang menegaskan pentingnya profitabilitas dalam meningkatkan valuasi pasar. Penelitian ini memberikan kontribusi pada literatur terkait RPT dengan menekankan dampak yang beragam dari berbagai jenis RPT terhadap nilai perusahaan serta peran kinerja keuangan sebagai penentu nilai perusahaan. Kata Kunci : Related Party Transaction, Kinerja Keuangan, Return on Asset (ROA), Nilai Perusahaan
Analisis Tingkat Literasi Keuangan Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Mataram Dalam Perspektif Keuangan Islam Yolanda, Arnetta; Atikah, Siti; Lenap, Indria Puspitasari
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 3 (2025): Jurnal Riset Mahasiswa Akuntansi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.2403

Abstract

This study aims to identify the level of Islamic financial literacy among students of the Faculty of Economics and Business at the University of Mataram. University students are an important part of society who are expected to possess sound financial literacy, especially since college is a critical period when they begin to live independently and manage their finances without direct parental supervision. The research employs descriptive statistical methods to provide a general overview of the data obtained from respondents regarding their basic knowledge of Islamic finance. The analysis results show that the average student score is below 60%, indicating a very low level of Islamic financial literacy. Beyond knowledge, the findings also reveal that students lack the attitudes, social motivation, and intention to apply Islamic financial literacy in their daily lives. Their ability to manage finances, such as planning for emergency funds, is also relatively low. This condition highlights the need to improve students’ knowledge and understanding so they can manage their finances wisely in accordance with Islamic principles.
Pemasangan Mesin Air dan Pipa di Lokasi Sumber Mata Air di Pinggir Laut Dusun Aik Bual Desa Sekaroh, Kecamatan Jero Waru Lombok Timur Fikri, M. Ali; Prasyida, Tusta Citta Ihtisan Tri; Rahmawati, Intan; Pascayanti, Yusifa; Sasanti, Elin Erlina; Atikah, Siti; Neris, Miratul Husna
Eastasouth Journal of Effective Community Services Vol 4 No 01 (2025): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v4i01.388

Abstract

Kekeringan yang melanda wilayah Aik Bual telah terjadi sejak sejak berpuluh tahun. Kondisi ini memaksa puluhan warga di dusun Aik Bual, berjuang mendapatkan air bersih dengan mengambil air air bersih yang berada di bawah tebing pantai dengan menggunakan tali dan alat katrol untuk memenuhi kebuthan memasak mereka. Sejak lama warga dusun menginginkan kebutuhan air, terutama untuk konsumsi minum dan memasak, sedangkan untuk kebutuhan kebutuhan dasar mandi cuci kakus masyarakat biasanya menggunakan air payau dikarenakan lokasi daerahnya berdekatan dengan wilayah pantai. Kegiatan pengabdian ini dilakukan melalui membantu masyarakat secara gottong royong untuk pemasangan mesin dan penyaluran pipa air bersih yang sebelumnya telah disediakan oleh pemerintahuntuk didistribusikan kepada warga sekitar.
Herding Behavior : Analysis of Stock Investor Behavior on the Indonesian Stock Exchange Handayani, Sri Astuti; Atikah, Siti
East Asian Journal of Multidisciplinary Research Vol. 3 No. 3 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i3.8945

Abstract

This research aims to analyze the herding behavior of LQ-45 shares on the Indonesia Stock Exchange for the 2021-2023 period and determine the influence of market returns and market capitalization on herding behavior. The total sample in this study was 58 companies listed in the LQ-45 stock index for the 2021-2023 period. The analytical method used is Generalized Least Square (GLS) analysis. The research results show that there is no herding behavior on the Indonesian Stock Exchange for the 2021-2023 period, which means investors are rational and do not follow market movements or the actions of other investors. This research also found a relationship between market capitalization and herding behavior, where the greater the market capitalization, the lower the herding behavior. This research makes an important contribution to understanding market behavior and the factors that influence it.
Co-Authors Agrahatina, Dinda Etri Ahmad Juanda 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 Neris, Miratul Husna Ningsih, Septi Setya Pascayanti, Yusifa 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