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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 Administration, Business & Organization 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 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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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; Hudaya, Robith; Astuti, Widia
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.
Digitalization of Financial Reports in BUMDES in Gunungsari District Rohadi, Akbar Fitra; Indriani, Eni
International Journal of Business and Applied Economics Vol. 3 No. 5 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i5.11220

Abstract

This research aims to evaluate the implementation of digitalization of financial reports in Village-Owned Enterprises (BUMDes) in Gunungsari District. Digitizing financial reports is an effort to increase transparency, accuracy and efficiency in BUMDes financial management. The research method used is a qualitative approach, which involves in-depth interviews with BUMDes managers in Gunungsari District and direct observation. The results of this research show that BUMDes in Gunungsari sub-district have implemented digital-based technology, but this is only for promotional and marketing activities, but for financial reports they still use a simple system.
Deteksi Fraudulent Financial Statement melalui Dechow F-Score dengan Pemoderasi Firm Size Mentari, Citra; Indriani, Eni
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2361

Abstract

Financial statement fraud is common in Indonesia, especially in the financial sector. The focus of this research is to evaluate whether the six elements of the fraud hexagon theory affect the false financial statements of companies in the financial industry. These six elements are proxied by the variables stimulus (financial stability), opportunity (ineffective monitoring), rationalization (auditor switching), capability (change in director), ego (arrogance), and collusion. This study also statistically analyzes whether firm size can moderate the influence of these variables. The research population includes all financial companies listed on the Indonesia Stock Exchange in 2020–2022, both banking and non-banking subsectors. The purposive sampling method was used as a sample selection, and a total of 288 data points from 96 companies were collected. E-Views 12 software was used for data analysis. The coefficient of determination test, moderation test, hypothesis test (F and t), panel regression (chow and lagrange multiplier), and descriptive statistical analysis are the methods used to analyze the data. The results show that almost all independent variables in this study do not have a significant effect on fraudulent financial statements; the only variable that has a positive coefficient value is the auditor switching variable. The moderation test results show that company size as a moderating variable decreases the effect of auditor switching on unauthorized financial statements. However, firm size cannot moderate factors such as financial stability, ineffective monitoring, a change in director, arrogance, and collusion. Keywords: Financial Sector; Firm Size; Fraud Hexagon; Fraudulent Financial Statement
Analisis Pengaruh Kinerja Lingkungan dan Biaya Lingkungan terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening Utami Putri, Yola Farista; Indriani, Eni; Hudaya, Robith
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.8300

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja lingkungan dan biaya lingkungan terhadap nilai perusahaan dan kinerja keuangan sebagai variabel intervening pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Data populasi diambil dari perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang mempublikasikan laporan keuangan dan terdaftar di PROPER dari 2017-2021. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Ada 28 perusahaan yang memenuhi kriteria sampel. Penelitian ini menggunakan teknik analisis data analisis regresi berganda menggunakan software SPSS 25. Hasil dari penelitian ini menemukan bahwa kinerja lingkungan tidak berpengaruh signifikan terhadap kinerja keuangan, biaya lingkungan tidak berpengaruh signifikan terhadap kinerja keuangan, kinerja lingkungan berpengaruh signifikan terhadap nilai perusahaan, biaya lingkungan berpengaruh signifikan terhadap nilai perusahaan, kinerja keuangan tidak berpengaruh signifikan terhadap nilai perusahaan, kinerja keuangan berpengaruh secara tidak langsung terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening, dan biaya lingkungan berpengaruh secara tidak langsung terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening.
IMPLEMENTING DIGITAL ACCOUNTING INFORMATION SYSTEMS TO ENHANCE FINANCIAL GOVERNANCE IN VILLAGE-OWNED ENTERPRISES (BUMDES): EVIDENCE FROM WEST LOMBOK, NTB Indriani, Eni; Martiningsih, Rr. Sri Pancawati; Inapty, Biana Adha
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 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/jaa.v10i1.735

Abstract

This study analyzes the implementation of digital accounting information systems to strengthen financial governance in Village-Owned Enterprises (BUMDes) in West Lombok Regency, Indonesia. The research explores user readiness, perceived usefulness, and ease of use in adopting digital financial systems using the Rapid Application Development (RAD) method integrated with the Technology Acceptance Model (TAM). A qualitative-descriptive approach was employed, combining pre-tests, post-tests, field observations, and in-depth interviews with BUMDes managers, village facilitators, and development advisors. The findings reveal that introducing digital accounting systems significantly improved financial reporting accuracy, transparency, and timeliness, particularly among BUMDes with proactive leadership and higher digital literacy. The TAM analysis confirms that perceived usefulness and ease of use strongly influence user acceptance and continued utilization of digital systems, while organizational support and training serve as critical mediating factors. The study demonstrates that digitalization enhances accountability and operational efficiency from a governance perspective, but sustainable transformation requires continuous human resource development through structured education and technical mentoring. Theoretically, this research contributes to extending the TAM framework within community-based financial institutions, illustrating the socio-technical nature of digital transformation in rural contexts. Practically, the results emphasize the need for integrated policy support, including standardized reporting templates, digital infrastructure provision, and incentive-based training for BUMDes managers. Future studies should adopt a longitudinal and mixed-method approach to evaluate long-term impacts and financial performance outcomes.
The role of cognitive psychology, internal conditions, and technology utilization in shaping accounting behavior of SMEs Ridhawati, Rini; Suryantara, Adhitya Bayu; Nurabiah, Nurabiah; Indriani, Eni
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss2.art2

Abstract

This study aims to investigate the influence of intrapersonal (cognitive) factors, internal business conditions, and technology integration in operations on accounting behavior among MSMEs. This study uses a two-phase sequential quantitative design, comprising two tests: the Binary Logistic Regression Test to determine the relationship between internal condition factors and accounting adoption, and the SEM-PLS Test to examine the influence of cognitive ease on the utilization of accounting information, including IMR as a control variable. Initial data were obtained through distributing questionnaires to 250 MSMEs in Mataram City, selected using purposive sampling. The results of this study indicate that there is a relationship between the variables of third-party credit and digital payments on the preparation of accounting information. Meanwhile, the variables of business age, business form, and accounting training have no relationship with the preparation of accounting information. Furthermore, it is known that there is a positive influence between repeated experience and the utilization of accounting information. In contrast, the variable of avoiding strain has no effect on the utilization of accounting information in the MSMEs studied.
Pengaruh Penggunaan Teknologi Informasi dan Komunikasi terhadap Kinerja UKM di Kota Bandung pada Masa Pandemi Covid-19 Indriani, Eni; Husnun Salma, Neng Debi Husnun Salma
International Journal Administration, Business & Organization Vol 2 No 3 (2021): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (430.198 KB) | DOI: 10.61242/ijabo.21.149

Abstract

In this study, researchers drew on the performance of SME employees in Bandung City during the pandemic. At Small and Medium Enterprises (SMEs) in Bandung, where employees use information and communication technology that is incompatible with their function, such as skills in applying computer and internet-based information and communication technology. The purpose of this study is to analyze the effect of information technology on the performance of SMEs in Bandung. The method used in this research is descriptive method with a quantitative approach using one variable. The data analysis used in this study was carried out by means of validity tests, reliability tests, classical assumptions (consisting of normality tests and heteroscedasticity tests), simple linear regression analysis, and simple correlation. The data methods used were questionnaires and literature study. The results showed that the variables of information and communication technology had an effect on the performance of SMEs.
Co-Authors Anjani, Alivia Saktia Biana Adha Inapty, Biana Adha Dewi H, Rento Farmasari, Santi Feryansyah Hakiki, Mirzan Herliana Rosika Hilendri, Bq. Anggun Husnun Salma, Neng Debi Husnun Salma Huza, Thufael Amrad Ida Ayu Ratih Manuari Iman Waskito Isnawati Isnawati Kartikasari, Nungki Khotmi, Herawati Lestari, Baiq Anggun Hilendri Listantia, Nora Lukman Effendy, Lukman Maryam, Rosliana Aledia Mentari, Citra Nida, Desak Rurik Pradnya Paramitha Nurabiah Pancawai M., Rr. Sri Putri, Dina Amalya Rini Ridhawati Rispawati, Dewi Robith Hudaya Rohadi, Akbar Fitra Rr. Sri Pancawati Martiningsih Safitri, Riska Meliana Supriastuti, Eko Suryantara, Adhitya Bayu Utami Putri, Yola Farista Wadi, Hairil Widia Astuti YUSLI MARIADI