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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 Indonesia Berdampak: Jurnal Pengabdian Kepada Masyarakat
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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Karakteristik Dewan Direksi dan Manajemen Laba di Indonesia Halila, Ruhana Nur; Atikah, Siti; Lenap , Indria Puspitasari
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 3 (2022): December 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v1i3.215

Abstract

Penelitian ini bertujuan untuk membuktikan bukti empiris pengaruh karakteristik dewan direksi terhadap keberagaman gender, usia dan kebangsaan terhadap manajemen laba. Sampel untuk penelitian ini adalah perusahaan manufaktur yang digunakan yang dipilih dengan menggunakan metode purposive sampling. Data yang digunakan adalah dari tahun 2018-2021. Metode analisis yang digunakan dalam penelitian ini adalah regresi berganda yang diolah menggunakan SPSS. Berdasarkan hasil pengujian hipotesis ditemukan bahwa keberagaman gender, usia dan kebangsaan tidak berpengaruh signifikan terhadap manajemen laba pada perusahaan manufaktur di Indonesia The study aims to prove empirical evidence of the influence characteristics of the board of directors of gender diversity, age and nationality on earnings management. Sample for the study is manufacturing companies were used which were selected using a purposive sampling method. The data used are from 2018-2021. The method of analysis used in this study is multiple regression processed using SPSS. Based on the results of hypothesis testing, it was found that gender diversity, age and nationality had no significant effect on earnings management in manufacturing companies in Indonesia
KOMITE MANAJEMEN RISIKO, EKSTERNAL TATA KELOLA DAN KINERJA PERUSAHAAN Atikah, Siti; Muhsyaf, Saipul Arni; Ramadhani, Rahmi Sri; Uciawati, Uciawati
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 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.v9i1.518

Abstract

Good corporate governance can increase the value of a company by implementing a commitment to achieve predetermined goals. One of these goals is meeting the expectations of investors, shareholders, and other stakeholders to achieve maximum profit. This study aims to provide empirical evidence regarding implementing the Risk Management Committee and its impact on company performance. Organizations, as systems, constantly interact with their environment, which is influenced by individual psychology. The study uses a sample of 100 companies listed on the Indonesia Stock Exchange out of 848 as of March 2023. The Risk Management Committee's characteristics are measured by the team leader's number of members and the leader's family affiliation with the company's management. The level of competitiveness is calculated using the Hirschman-Herfindahl index. Multiple regression tests were conducted to examine these variables. The results show that the number of risk management committees and family affiliations has a negative impact on firm value, while the level of competitiveness has a positive effect. However, only the family affiliation of the chairman of the risk management committee significantly affects firm value. The study's limitation lies in measuring the Risk Management Committee's characteristics, and further research is needed with different measurements. The results of this study can be helpful for investors when making investment decisions and for companies when presenting non-financial information.
Perencanaan Keuangan Bagi UMK Kota Mataram Karim, Nina Karina; Cahyaningtyas, Susi Retna; Atikah, Siti; Sasanti, Elin Erlina; Husnaini, Wahidatul; Lenap, Indria Puspitasari
Jurnal Pengabdian Magister Pendidikan IPA Vol 8 No 4 (2025): Oktober-Desember 2025
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v8i4.13591

Abstract

Pelaku usaha mikro diharapkan dapat menjalankan bisnis yang terus berkembang dan berlangsung dalam jangka panjang. Untuk itu, pelaku usaha, terutama yang masih berupa startup membutuhkan perencanaan yang baik dalam memulai sebuah usaha. Pelatihan perencanan keuangan diberikan kepada pelaku UKM kota Mataram yang mengikuti Diklat Business Plan yang diselenggarakan oleh Dinas Perindustrian, Koperasi, dan UKM Kota Mataram. Diklat ini diikuti oleh 25 orang peserta dari berbagai UKM yang beroperasi di kota Mataram. Melalui pembelajaran tatap muka, studi kasus, dan diskusi individu maupun kelompok, peserta diklat diberikan materi perencanaan keuangan yang disesuaikan dengan kebutuhan UKM agar dapat menyusun perencanaan bisnis yang berkesinambungan. Perserta kegiatan mampu menyusun perencanaan keuangan untuk usahanya.
Pendekatan Participatory Rural Appraisal  Dalam Memetakan Potensi Arrenga Pinnata Untuk Pengembangan Program Kerja dan Data Based BUMDES Pusuk Lestari Ramadhani, Rahmi Sri; Atikah, Siti; Muhsyaf, Saipul Arni
Journal of Authentic Research Vol. 4 No. 1 (2025): Juni 2025
Publisher : LITPAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/d3cmqm15

Abstract

Desa Pusuk Lestari memiliki potensi besar dari segi sumberdaya alam dan posisi desa. BUMDes yang ada  belum mampu beroperasional secara optimal. Data potensi Sumber Daya Alam dan potensi ekonomi sumber daya alam belum bertumbuh dan bervariasi. Tujuan penelitian untuk melakukan pemetaan (Mapping) sumber daya alam, identifikasi masalah dan identifikasi solusi yang berbasis pada potensi asset desa.  Penelitian ini menggunakan pendekatan Kualitatif, metode Participatory Rural Appraisal (selanjutnya PRA). Hasil pemetaan menunjukkan wilayah desa terbagi atas pemukiman dan lahan Perkebunan. Desa Pusuk Lestari memiliki potensi hasil hutan bukan kayu, yang umumnya dijual oleh masyarakat di sepanjang jalan desa. Masyarakat mampu mengolah Nira aren menjadi beberapa produk, namun hanya gula batok dan saat ini rutin di produksi untuk di jual di pasar tradisional dan di sekitar desa. Permasalahan yang dihadapi masyarakat  adalah hasil hutan bukan kayu yang di olah masyarakat desa ini belum banyak di kenal oleh masyarakat luas dan belum mampu masuk ke pasar  modern.
Pitching For Success : Dari Ide Kreatif Menjadi Peluang Bisnis Nyata Bagi UMKM Ramadhani, Rahmi Sri; Atikah, Siti; Muhsyaf, Saipul Arny
Jurnal Pengabdian Magister Pendidikan IPA Vol 8 No 4 (2025): Oktober-Desember 2025
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v8i4.13277

Abstract

Masalah utama yang sering dihadapi oleh Usaha Mikro Kecil dan Menengah (UMKM) adalah maslah modal. Kesulitan modal ini dihadapi karena UMKM kesulitan dalam mengakses sumber pendanaan atau investasi, karena keterbatasan kemampuan manajerial khususnya dalam kemampuan komunikasi dari pemilki usaha. kemampuan berkomunikasi pelaku usaha terutama dalam melakukan presentasi bisnis sangat penting bagi perkembangan usahanya. Pitch deck adalah presentasi yang digunakan para pendiri start-up untuk memamerkan bisnis mereka kepada investor ketika mereka ingin menggalang dana. Ini memberikan gambaran singkat tentang bisnis mereka, termasuk rencana bisnis, produk dan layanan, proyeksi keuangan dan kebutuhan pendanaan. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kapasitas manajerial dan kemampuan negosiasi pemilik industry rumah tangaa byla frozen food. Kegiatan pengabdian berjalan lancar dengan menggunakan metode pendampingan untuk meningkatakan pemahaman dan kemampuan pemilik usaha dalam memspersiapkan materi yang dapat dimanfaatkan dalam mempresentasikan dan meyakinkan investor atas ide bisnis yang memiliki peluang dimasa yang akan datang
Analisis Manfaat Sistem Pembayaran dengan QRIS pada UMKM di Provinsi Nusa Tenggara Barat Karim, Nina Karina; Atikah, Siti; Lenap, Indria Puspitasari
Empiricism Journal Vol. 6 No. 4: December 2025
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/4c774e82

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi minat pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Provinsi Nusa Tenggara Barat (NTB) dalam menggunakan sistem pembayaran QRIS. Metode yang digunakan adalah deskriptif kuantitatif dengan kuesioner yang disebarkan kepada 89 pelaku UMKM yang terdaftar. Hasil penelitian menunjukkan bahwa mayoritas responden adalah pemilik usaha (90,9%), dengan 83,3% usaha sudah memiliki Nomor Induk Berusaha (NIB). Sebagian besar responden menggunakan QRIS yang diterbitkan oleh bank (88,6%), dan 67,6% telah menggunakan QRIS kurang dari dua tahun. Minat untuk terus menggunakan QRIS di masa depan cukup tinggi, dengan 92,6% responden berencana untuk melanjutkan penggunaannya. Faktor utama yang memengaruhi penggunaan QRIS adalah kemudahan pemrosesan, keamanan, dan kenyamanan transaksi. Namun, kendala seperti ketergantungan pada jaringan internet dan gangguan sistem juga dilaporkan oleh sebagian besar responden. QRIS dianggap mempermudah pembayaran dan mengurangi risiko uang palsu. Meskipun begitu, beberapa masalah terkait biaya tambahan dan ketidakyakinan atas transaksi masih ada. Penelitian ini menyarankan peningkatan infrastruktur teknologi dan edukasi lebih lanjut untuk meningkatkan adopsi QRIS di kalangan UMKM di NTB. Evaluating the Benefits of QRIS Payment System for Micro, Small, and Medium Enterprises in West Nusa Tenggara Abstract This study aims to analyze the factors influencing the interest of Micro, Small, and Medium Enterprises (MSMEs) in West Nusa Tenggara Province (NTB) in using the QRIS payment system. The research method used is descriptive quantitative, with a questionnaire distributed to 89 registered MSME owners. The results show that the majority of respondents are business owners (90.9%), with 83.3% of businesses already having a Business Identification Number (NIB). Most respondents use QRIS issued by banks (88.6%), and 67.6% have been using QRIS for less than two years. The interest in continuing to use QRIS in the future is quite high, with 92.6% of respondents planning to continue using it. The main factors influencing the use of QRIS are the ease of processing, security, and convenience of transactions. However, challenges such as dependence on internet connectivity and system disruptions were also reported by a majority of respondents. QRIS is considered to simplify payments and reduce the risk of counterfeit money. However, some issues related to additional costs and uncertainty regarding transactions still remain. This study suggests improving technology infrastructure and further education to enhance the adoption of QRIS among MSMEs in NTB.
Evolusi Penelitan Akuntansi Manajemen di Sektor UMKM: Analisis Bibliometrik Ramadhani, Rahmi Sri; Cahyaningtyas, Susi Retna; Atikah, Siti
Empiricism Journal Vol. 6 No. 4: December 2025
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/awh2v372

Abstract

Tren publikasi pada topik riset kinerja Usaha Mikro, Kecil, dan Menengah (UMKM) mengalami peningkatan jumlah setiap tahunnya dan puncak publikasi terbanyak sejak 18 tahun  terakhir terjadi pada tahun 2020. Bisnis, Manajemen, dan Akuntansi merupakan bidang kajian penelitian yang paling produktif. Perkembangan publikasi inovasi teknologi pada UMKM berfluktuasi, namun cenderung meningkat. Tujuan penelitian ini adalah menganalisis trend penelitian Akuntansi Manajemen pada UMKM dengan pendekatan bibiliometrik berdasarkan basis data scopus pada periode 1974-2025. Praktik Akuntansi Manajemen (PAM) menawarkan banyak manfaat bagi UMKM, tetapi saat ini jumlah penelitian mengenai efektifitas penerapan akuntansi manajemen bagi UMKM masih terbilang sangat sedikit. Sejumlah besar penelitian yang telah ada saat ini banyak dilakukan di negara maju. Penelitian yang dilakukan di negara berkembang termasuk Indonesia tentang pengimplemetasian PAM pada UKM relative sedikit. Metode yang digunakan Analisis Bibliometrik dangan menggunakan R-Studio. Hasil penelitian Penerapan Akuntansi Manajemen pada UMKM Selama 49 tahun di metadata scopus, tema tema yang density tinggi dan centrality kuat adalah tema terkait Firm Performance, Organization Performance, Intellectual Capital, Innovation Dan Small Medium Enterprise penelitian ini. The Evolution of Management Accounting Research in the MSME Sector: a Bibliometric Analysis Abstract The trend of publications on the topic of research on the performance of Micro, Small, and Medium Enterprises (MSMEs) has increased annually and the highest number of publications in the last 18 years occurred in 2020. Business, Management, and Accounting are the most productive research fields. The development of technological innovation publications in MSMEs fluctuates, but tends to increase. The purpose of this study is to analyze the trend of Management Accounting research in MSMEs using a bibliometric approach based on the Scopus database for the period 1974-2025. Management Accounting Practices (PAM) offer many benefits for MSMEs, but currently the number of studies on the effectiveness of implementing management accounting for MSMEs is still very small. A large number of existing studies have been conducted in developed countries. Research conducted in developing countries, including Indonesia, on the implementation of PAM in MSMEs is relatively small. The method used is Bibliometric Analysis using R-Studio. The results of the research on the Application of Management Accounting in MSMEs for 49 years in Scopus metadata, the themes with high density and strong centrality are themes related to Firm Performance, Organization Performance, Intellectual Capital, Innovation and Small Medium Enterprises in this research.
MENGULIK FUNDAMENTAL SAHAM PERBANKAN SYARIAH Atikah, Siti; Waskito, Iman
Jurnal Riset Akuntansi Vol 24 No 2 (2025): Jurnal Riset Akuntansi Aksioma, Desember 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v24i2.574

Abstract

This study investigates the financial performance and market valuation of four Islamic Commercial Banks (Bank Umum Syariah/BUS) listed on the Indonesia Stock Exchange over the period 2019–2024. A descriptive approach is applied to secondary data compiled from published financial statements and market information, which are then interpreted with signaling theory and firm value perspectives. The results show that BUS1 experiences the most comprehensive improvement: profitability rises, efficiency and financing quality improve, liquidity and capital structure remain sound, and this is followed by sustained EPS growth. BUS2 maintains powerful fundamentals—high ROA, ROE, EPS, low NPF, prudent FDR, and robust CAR—yet its PBV and PER decline sharply, indicating a downward adjustment of market premium despite solid performance. BUS3 and BUS4 record volatile profitability, high operating costs and leverage, and more risky FDR patterns, so that their PBV remains low or highly unstable and PER often negative values, signalling persistent market scepticism and speculative pricing. Overall, the evidence supports the view that, in Indonesian Islamic banking, a combination of strong profitability, efficiency, asset quality, funding structure, and capital adequacy is consistently rewarded by better stock valuation, in line with signaling theory.
Pendampingan tatakelola Badan Usaha Milik Desa Maju bersama Pusuk Lestari kabupaten Lombok Barat Atikah, Siti; Muhsyaf, Saipul Arni; Cahyaningtyas, Susi Retna; Ramadhani, Rahmi Sri
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 1 (2024): March
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i1.21744

Abstract

AbstrakBadan Usaha Milik Desa “Maju Bersama Desa Pusuk Lestari” (selanjutnya disebut BUMDesa MBDPL) dalam lima tahun terakhir mengalami hambatan dalam pelaksanaan kegiatan operasionalnya. Salah satu faktor hambatan diduga ketiadaan dokumen tatakelola keuangannya. Kegiatan pengabdian ini bertujuan untuk mendampingi BUMDesa MBDPL dalam menyusun kebijakan maupun peraturan dalam tatakelola keuangan BUMDesa. Tersedianya dokumen-dokumen tersebut diharapkan dapat meningkatkan transparansi dan akuntabilitas BUMDesa di masa yang akan datang.  Metode pengumpulan data yang digunakan adalah (a) diskusi atau wawancara; (b) Penyusunan dokumen kebijakan. Kegiatan dilaksanakan pada tanggal 7 Juli dan 8 September 2022.  Berdasarkan hasil diskusi,  tim merancang  Anggaran Dasar dan Anggaran Rumah Tangga sebagai bahan dasar merancang pedoman operasional baku untuk tugas pokok dan fungsi pengelola dan karyawan BUMDesa, pedoman kebijakan akuntansi dan bagan akun untuk penyusunan laporan keuangan. Rancangan dokumen tatakelola ini diharapkan dapat dimanfaatkan untuk pelaksanaan operasional layanan BUMDesa di periode berikutnya. Kegiatan ini bermanfaat dalam meningkatkan tatakelola dan layanan BUMDesa di periode berikutnya. Kata kunci: kebijakan akuntansi; tata kelola; bagan akun; Badan Usaha Milik Desa. AbstractThe Village-Owned enterprise "Maju Bersama Desa Pusuk Lestari" (also known as BUMDesa MBDPL) is undergoing a restructuring process to encourage progress and independence. The organization has had some ups and downs in its operational activities. Therefore, to assist BUMDesa MBDPL in formulating policies and regulations for financial management, this service activity aims to provide policy documents. These documents are essential to ensure transparency and accountability in BUMDesa's financial management in the future. The team collected data by conducting discussions, interviews, and preparing policy documents on July 7 and September 8, 2022. Based on the results of the discussions, the team developed standard operational guidelines for internal control procedures. These guidelines are intended to assist BUMDesa managers and employees with their tasks and functions and provide accounting policy guidelines and charts of accounts to prepare financial reports. The draft governance document produced in this activity can be used to implement BUMDesa services in the future. Keywords: accounting policy; chart of accounts; corporate governance; village-owned enterprises.
Pemanfaatan AI (Artificial Intellegence) Secara Etis dalam Pembelajaran Mahasiswa pada Program Studi S1 Akuntansi Universitas Mataram Lenap, Indria Puspitasari; Karim, Nina Karina; Atikah, Siti
Indonesia Berdampak: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 1 (2026): JANUARI-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/e755a981

Abstract

The use of Artificial Intelligence (AI) in education has continued to grow and has become an important part of supporting students’ learning activities. AI provides various benefits, including helping students access information, understand learning materials, complete academic tasks, and improve learning efficiency. However, the use of AI without adequate ethical understanding may lead to several problems, such as plagiarism, excessive dependence on technology, decreased critical thinking skills, and the use of inaccurate information. Therefore, this community service activity aimed to improve students’ AI literacy and ethical awareness in using AI wisely and responsibly. This activity was conducted with undergraduate accounting students at the Faculty of Economics and Business, University of Mataram, through several stages consisting of a pre-test, AI literacy education, and a post-test. The educational materials covered the ethics of AI use, strategies for utilizing AI in academic activities, and the risks and misuse of AI. The methods used included interactive lectures and material dissemination to encourage students to understand AI concepts critically and practically. The results showed an improvement in students’ understanding and awareness regarding the ethical use of AI. Students became more aware of the importance of verifying information, using proper references, and utilizing AI as a learning support tool rather than a substitute for the thinking process. In addition, there was a positive change in students’ patterns of AI usage toward more responsible and constructive use. Overall, this educational activity was effective in improving AI literacy and fostering more critical, ethical, and responsible academic attitudes in the digital era
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