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All Journal Jurnal Akuntansi & Auditing Indonesia Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Magister Pendidikan IPA Jurnal Aplikasi Akuntansi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Riset Akuntansi Aksioma Akurasi : Jurnal Studi Akuntansi dan Keuangan International Journal of Environmental, Sustainability, and Social Science Jurnal Abdimas Sangkabira International Journal of Business and Applied Economics (IJBAE) Jurnal Pepadu Innovative: Journal Of Social Science Research JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Journal of Management Accounting, Tax and Production Jurnal Riset Mahasiswa Akuntansi Dharma: Jurnal Pengabdian Masyarakat
Eni Indriani
Lecturer at Faculty of Economics and Business University of Mataram
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mechanical Engineering Physics Public Health Social Sciences Other

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IMPLEMENTATION OF PSAK 71 AND FINANCIAL STATEMENT QUALITY IN INDONESIAN BANKING INDUSTRY Indriani, Eni; Inapty, Biana Adha; Waskito, Iman
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.272

Abstract

The implementation of PSAK 71 requires the companies to have a greater allowance for impairment losses (CKPN) than the previous standard. This is an opportunity for companies to maintain the elements of management in such a way. Managers' opportunistic behavior in exploiting opportunities will affect the financial statement quality because they are assumed to contain earnings management. It is feared that an increase in CKPN determined by corporations will have an impact on the financial statement quality. This research aims to determine the impact of implementing PSAK 71 on the financial statement quality in Indonesian banking industry. The sample consist of 41 companies listed on the Indonesia Stock Exchange for the 2019–2020 period. Based on the results of data processing with the use of Eviews version 12, it can be concluded that the implementation of PSAK 71 has a positive effect on financial statement quality in Indonesian banking industry. The results of this research contribute to the study of the the new PSAK implementation and as an evaluation for the standard-setter board
Analisis Faktor-Faktor Yang Memengaruhi Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan PertambanganYang Terdaftar Di BEI Pasca Pandemi Covid-19 Mentari, Mila; Indriani, Eni; Astuti, Widia
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.v4i3.1232

Abstract

The research is intended to examine the influence of company size, profitability, leverage and liquidity on Corporate Social Responsibility (CSR) disclosure in mining companies listed on the IDX for the 2020-2022 period. The type of research used is quantitative research. The sample was obtained using a purposive sampling method and 26 companies were selected whose data would be analyzed using the multiple linear regression method. Based on the results of data processing, it can be concluded that the variables of company size and liquidity do not have a significant effect on CSR disclosure. Meanwhile, profitability and leverage have a significant effect on CSR disclosure.
Analisis Kinerja Keuangan dan Pertumbuhan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Tahun 2019 - 2021) Adjie, Hendra Cahyo; Indriani, Eni; Mariadi, Yusli
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 4 (2024): Jurnal Riset Mahasiswa Akuntansi, Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i4.1468

Abstract

This research aims to examine the financial performance and profit growth of manufacturing companies listed on the Indonesia Stock Exchange (years 2019 – 2021). This study was conducted using an associative quantitative approach on 129 manufacturing companies listed on the Indonesia Stock Exchange for the years 2019 - 2021. The method used in the data analysis process involved the assistance of SmartPLS 4 software. The results of this study indicate that the current ratio, debt to equity, and return on assets are negative and do not have a significant effect on profit growth in manufacturing companies. The conclusion of this research reveals that the influence of the current ratio, debt to equity, and return on assets on profit growth from 2019 to 2021 is not significant and does not affect profit growth; thus, the hypothesis that an increase in the current ratio, debt to equity ratio, and return on assets will impact the development of these companies is incorrect. This finding is very useful for financial statement users in assessing and making decisions
Budget Gaming: When Accountants Become the Main Players MANUARI, Ida Ayu Ratih; NIDA, Desak Rurik Pradnya Paramitha; INDRIANI, Eni
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 5 (2024): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i5.1218

Abstract

budget gaming conducted by accountants. Budget gaming is suspected to occur due to the lack of transparency in achieving budget targets. Public trust plays a major role in the sustainability of the accounting profession.This study uses a quantitative approach with a quota sampling method to collect data from 85 respondents, consisting of government and private accountants in Bali. Data were obtained through a 5-point Likert scale-based questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results of the study indicate that performance pressure and performance evaluation systems have a significant influence on budget gaming, while perceptions of procedural justice do not show a significant influence. The ethics of the accounting profession are also unable to moderate the relationship between independent and dependent variables.This study provides a real contribution to organizational management by suggesting improvements to the performance evaluation system to be fairer and more comprehensive and wiser management of work pressure through realistic targets and support for employees. This study also enriches the literature on budget gaming behavior, especially in the context of work culture and the economy of tourism areas. By focusing on the role of accountants, this study provides strategic insights for the development of more transparent and accountable budgeting policies.
Pendampingan Guru Kawasan Ekonomi Khusus (Kek) Mandalika Lombok untuk Menumbuhkan dan Mengembangkan Agensi Pembelajar yang Regulatif (Self-Regulated) Mendukung Pengembangan Sektor Industri Kreatif Farmasari, Santi; Indriani, Eni; Wadi, Hairil
Jurnal Pengabdian Magister Pendidikan IPA Vol 7 No 3 (2024): Juli - September
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v7i3.9469

Abstract

The Community Service Program (PKM) seeks to support educators in the Mandalika Creative Economy Zone (KEK), Central Lombok, West Nusa Tenggara (NTB) Province, in fostering and enhancing their students' agency. Learning Agency refers to the regulatory ability of individual students to plan, take actions (self-initiation), and govern their own capabilities (self-regulation) to engage more actively in society or their community. This PKM is executed in multiple phases: socialisation, preparation, training, mentoring, and evaluation. This PKM was conducted in SMKN 1 Janapria, Central Lombok Regency, with 27 teachers from several disciplines. The outcomes of this PKM indicate an enhancement in educators' comprehension of regulatory learning bodies and their capacity to formulate action plans aimed at developing student bodies, particularly for participation in the Mandalika KEK.
Bersama Menjaga Alam: Inisiatif Pengelolaan Sampah di Kawasan Wisata Melalui Kemitraan Edukasi dan Sosial Khotmi, Herawati; Indriani, Eni; Putri, Dina Amalya; Feryansyah; Rispawati, Dewi; Listantia, Nora; Rosika, Herliana; Supriastuti, Eko
Jurnal Pengabdian Magister Pendidikan IPA Vol 8 No 2 (2025): April-Juni 2025
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v8i2.11606

Abstract

Keindahan alam merupakan daya tarik utama dari Kawasan wisata. Pantai Senggigi berada dipulau Lombok Nusa Tenggara Barat merupakan destinasi wisata yang dikenal dengan keindahan alamnya. Akan tetapi seiiring berjalannya waktu terdapat banyaknya sampah plastik yang dapat mencemari lingkungan. Kegiatan Pengabdian Universitas Mataram (UNRAM) bersama dengan Universitas Multimedia Malaysia (UMM) berkolaborasi dengan dengan Hotel Merumata, DMO Senggigi dan Lombok Ocean Care (LOC) melakukan kegiatan bersih pantai Senggigi. Kegiatan bersih-bersih pantai bertujuan untuk peduli terhadap lingkungan untuk menjaga kelenstarian alam sekitar pantai. Metode pelaksanaan kegiatan dimulai dari perencanaan, persiapan, pelaksanaan, evaluasi dan laporan kegiatan. Kurangnya kesadaran pengunjung dalam membuang sampah berakibat pada lingkungan yang kurang sehat dan nampak kotor. Permasalahan tersebut diantisipasi dengan cara bersih-bersih lingkungan pinggiran pantai Senggigi untuk dapat menciptakan lingkungan yang sehat dan indah dipandang oleh para wisatawan manca negara. Melalui kegiatan pemungutan sampah yang dilakukan di Kawasan pinggiran atau bibir pantai diperoleh hasil pemungutan sampah plastik dan logam sejumlah lima kantong plastik atau karung. Kegiatan pengabdian diliput di media Gatawanews.id yang bertujuan untuk dapat meningkatkan kesadaran dari masyarakat sekitar untuk cinta terhadap lingkungan.
Literasi Keuangan Gerakan Gemar Menabung Pada Anak Sekolah Dasar Isnawati, Isnawati; Pancawai M., Rr. Sri; Lestari, Baiq Anggun Hilendri; Indriani, Eni
Dharma: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Juni
Publisher : LPPPM STAI Darul Hikmah Bangkalan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35309/dharma.v5i2.361

Abstract

This activity aimed to cultivate a saving habit from an early age through direct financial literacy outreach in schools. The initiative was motivated by the relatively low saving culture among Indonesians compared to other Asian countries. Conducted on Tuesday, March 26, 2024, at SDN 01 Sugian, East Lombok, the outreach involved 63 students from grades 5 and 6. The program facilitated interactive communication between the presenter and the students, which enhanced the effectiveness of the material delivery. The activity successfully improved students’ understanding of the importance of saving and received positive responses from both teachers and parents. However, the increasing exposure of children to technology presents a challenge, as it raises concerns about their vulnerability to deceptive financial advertisements, including fraudulent investments. Therefore, continuous financial education is strongly encouraged by educators and parents to help students develop sound financial planning skills from an early age and to protect them from risks such as online gambling and unregulated online loans
RASIONALITAS KEPUTUSAN KEUANGAN INVESTOR: PERSPEKTIF OTORITAS PASAR MODAL DI NUSA TENGGARA BARAT Indriani, Eni
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 2 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2022
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v5i2.261

Abstract

Penelitian ini bertujuan untuk mengetahui perspektif Otoritas perdagangan di pasar modal atas rasionalitas pengambilan keputusan keuangan investor dalam berinvestasi berdasarkan literasi keuangan dan preferensi investor menggunakan analisa fundamental dan analisa teknikal. Penelitian ini menggunakan pendekatan kualitatif, dengan unit analisis persepsi Otoritas perdagangan di pasar modal di Nusa Tenggara Barat (NTB) sebagai informan atas keputusan keuangan yang diambil investor berdasarkan pemahaman keuangannya. Hasil penelitian menyatakan investor di NTB memiliki pemahaman keuangan yang cukup baik, yang disebabkan oleh rasionalitas keputusan keuangan yang diambil oleh investor berdasarkan pertimbangan pada kondisi keuangan dan preferensi mereka terhadap tingkat risiko. Karakteristik investor adalah menghindari investasi yang memiliki risiko kerugian tinggi, dimana investor lebih memilih menggunakan analisa teknikal dalam menentukan keputusan keuangannya.Analisa Fundamental
Bangkit Di Masa Pandemi Melalui Pelatihan Harga Pokok Penjualan Telur Puyuh Organik isnawati, isnawati; Effendy, Lukman; Indriani, Eni
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 3 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i3.4688

Abstract

Telur Puyuh Organik kaya kandungan zat yang dibutuhkan tubuh karena diberikan pakan organik. Akan tetapi harga jual yang ditentukan untuk produk telur puyuh organik ini mengikuti harga yang berlaku untuk telur puyuh biasa dijual di pasar, tanpa terlebih dahulu melakukan perhitungan yang detail untuk harga jual yang disesuaikan dengan harga pokok produksinya. Solusinya dengan melakukan kegiatan pelatihan perhitungan harga pokok penjualan menggunakan metode perhitungan yang sesuai. Metode yang digunakan adalah alih pengetahuan dan pendampingan cara menghitung harga pokok produksi dan dan penentuan harga jual produk. Hasil kegiatan menunjukkan perhitungan harga pokok produksi telur puyuh Quail Farm milik pak Abu dan Ismi Febriani dengan pendekatan full costing sebesar Rp. 204 / butir, berdasarkan pendekatan variable costing sebesar Rp. 190/butir. Harga pokok penjualan berdasarkan cost pricing method untuk usaha telur puyuh Quail Farm milik pak Abu dan Ismi Febriani dengan tingkat margin 50% sebesar Rp. 306/butir. Tingkat margin ditentukan sebesar 50% dari harga pokok produksi dikarenakan risiko dari telur puyuh yang cukup tinggi, baik risiko pecah maupun risiko rusak. Harga jual yang dibebankan ke pembeli mestinya bisa lebih murah dari harga yang ditawarkan yaitu Rp.500/butir, dengan demikian hal itu menandakan bahwa peluang usaha telur puyuh masih sangat menjanjikan.
PENGUATAN TATA KELOLA USAHA MELALUI PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS DIGITAL BUMDES KECAMATAN GUNUNG SARI Indriani, Eni; Inapty, Biana Adha; Martiningsih, Rr. Sri Pancawati
Jurnal Pepadu Vol 5 No 2 (2024): Jurnal PEPADU
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v5i2.4946

Abstract

BUMDes is a village business established by the village government, whose capital ownership and management are carried out by the village government and the community. The administration of financial reports at partner BUMDes is currently identified as not being optimal due to the low competency of human resources. For this reason, the Community Service Team at the Faculty of Economics and Business, Mataram University, feels it is necessary to provide training and assistance related to strengthening business governance through training activities and assistance in preparing digital-based financial reports. Digitalization is the process of transferring media from all forms of printed documents to digital presentation. The application of digitalization makes things easier for business owners because it can reduce the risk of calculation errors, damage, or loss of financial documents, speed up preparation time, and evaluate business financial results wherever they are. The community service partners that will be embraced are BUMDes in Gunung Sari District, West Lombok Regency, totaling 16 BUMDes. This community service activity will run for 6 months, starting from May to October 2023. The service activity starts with preliminary observation activities through field studies of Bumdes in Gunung Sari District and discussions with village facilitators to obtain information about the problems faced by BumDes. The team designed training activities, which were attended by all BumDes managers in Gunung Sari District along with village assistants. During the training activity, the service team presented material related to the preparation of digital-based financial reports and had discussions with participants who conveyed the problems they faced and then strengthened each other by sharing solutions that could be applied to their respective BumDes. Mentoring activities carried out include accompanying Bumdes in training for Bumdes financial staff.
Co-Authors Adjie, Hendra Cahyo Anjani, Alivia Saktia Aprilia, Ikka Biana Adha Inapty, Biana Adha Dewi H, Rento Dwi Astuti, Baiq Rosyida Elin Erlina Sasanti Farmasari, Santi Feryansyah Hakiki, Mirzan Hasniati, Hasniati Hilendri, Bq. Anggun Huza, Thufael Amrad Iman Waskito Isnawati Isnawati Karim, Nina Karina Kartikasari, Nungki Khotmi, Herawati Lenap, Indria Puspitasari Lestari, Baiq Anggun Hilendri Listantia, Nora Lukman Effendy, Lukman Manuari, Ida Ayu Ratih Maryam, Rosliana Aledia Mentari, Citra Mentari, Mila Muhsin, Nurul Izza Nujumuddin Nida, Desak Rurik Pradnya Paramitha Nurabiah, Nurabiah Pancawai M., Rr. Sri Putri, Dina Amalya Rini Ridhawati Rispawati, Dewi Robith Hudaya Rohadi, Akbar Fitra Rosika, Herliana Rr. Sri Pancawati Martiningsih Safitri, Riska Meliana Saupiati, Intan artika Suhaedi, Wirawan Supriastuti, Eko Suryantara, Adhitya Bayu Utami Putri, Yola Farista Wadi, Hairil Widia Astuti Widyastuti Widyastuti YUSLI MARIADI