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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Institution And Sharia Finance GANEC SWARA Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Abdimas Sangkabira Jurnal Manajemen dan Bisnis
I Gusti Agung Arista Pradnyani, I Gusti Agung Arista
Fakultas Ekonomi dan Bisnis Universitas Udayana, Denpasar, Bali, Indonesia
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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PELATIHAN PENGEMBANGAN SDM BAGI KARYAWAN HOST AT VOLCANO KINTAMANI Pradnyani, I Gusti Agung Arista; Rahayu, Nila; Rispawati, Dewi; Genadi, Yeldy Dwi; Anwar, Adrianda
Jurnal Abdimas Sangkabira Vol. 4 No. 2 (2024): Jurnal Abdimas Sangkabira, Juni 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/abdimassangkabira.v4i2.1014

Abstract

Komponen kunci dalam Desa Wisata adalah adanya fasilitas homestay yang bertujuan untuk memperpanjang durasi kunjungan wisatawan sehingga meningkatkan pengeluaran di daerah tersebut. Pengetahuan yang komprehensif dalam manajemen, termasuk manajemen pemasaran, keuangan, dan pelayanan homestay sehari-hari sangat diperlukan. Untuk memenuhi kebutuhan ini, tim pengabdian memberikan pelatihan Pengembangan SDM dan Pemasaran kepada karyawan homestay Host @ Volcano milik Bapak I Gede Arta yang beralamat di Desa Songan, Kecamatan Kintamani, Kabupaten Bangli, Bali. Program pengabdian kepada masyarakat di homestay Host @ Volcano milik Bapak I Gede Arta telah berhasil mencapai hasil yang sangat baik melalui beberapa metode, termasuk observasi, wawancara, diskusi, pelatihan untuk meningkatkan kualitas pelayanan, keterampilan, efisiensi operasional, dan pemasaran, serta monitoring evaluasi. Pelatihan yang diselenggarakan untuk pengembangan Sumber Daya Manusia (SDM) dan pemasaran digital bagi karyawan telah memberikan dampak positif. Karyawan Host @ Volcano mampu menciptakan pengalaman menginap yang lebih memuaskan dan berdampak pada peningkatan kepuasan tamu dan potensi kunjungan berulang yang lebih tinggi.
EDUKASI LITERASI KEUANGAN PASAR MODAL BAGI SISWA KELAS X MADRASAH ALIYAH SAYANG IBU KOTA MATARAM Anwar, Adrianda; Rahayu, Nila; Pradnyani, I Gusti Agung Arista; Genadi, Yeldy Dwi
Jurnal Abdimas Sangkabira Vol. 4 No. 2 (2024): Jurnal Abdimas Sangkabira, Juni 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/abdimassangkabira.v4i2.1038

Abstract

Dewasa ini, investasi adalah hal yang penting untuk dipahami dan dilakukan oleh masyarakat. Salah satu sarana investasi yang paling diminati adalah pasar modal. Pentingnya literasi keuangan khususnya pada sektor pasar modal adalah sebagai pengetahuan dengan harapan dapat terlaksananya transaksi investasi di pasar modal dan dapat meningkatkan perekonomian negara. Pemerintah mendorong masyarakat tidak hanya menabung namun berinvestasi jangka panjang termasuk di kalangan generasi milenial seperti siswa MA/SMA/SMK. Tujuan dari kegiatan pengabdian ini adalah memberikan pemahaman kepada peserta pelatihan tentang industri pasar modal di Indonesia serta mendorong mereka untuk membuka akun rekening saham agar dapat secara rutin berinvestasi di pasar modal. Peserta pelatihan terdiri dari 22 siswa dan 3 guru dari Madrasah Aliyah Sayang di ibu kota Mataram. Perencanaan kegiatan pengabdian mencakup observasi awal, survei, dan wawancara dengan mitra untuk mengidentifikasi permasalahan yang dihadapi, serta persiapan dan pelaksanaan kegiatan edukasi. Hasil dari kegiatan ini menunjukkan bagaimana pendidikan ini meningkatkan kemampuan seseorang untuk membuat keputusan keuangan yang bijaksana. Kesejahteraan masyarakat dan perekonomian suatu negara dapat ditingkatkan secara langsung melalui pilihan investasi yang bijaksana.
Pengaruh Sikap Skeptisme, Profesionalisme Dan Locus Of Control Pada Kualitas Audit Investigatif Dalam Mengungkap Fraud Indraswari, I Gusti Agung Ayu Pramita; Dewi, Putu Pande R. Aprilyani; Pradnyani, I Gusti Agung Arista; Sumantri, I.G.A.N. Alit
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.2180

Abstract

This study aims to determine the influence of skepticism, professionalism, and locus of control on audit quality in the context of uncovering fraud. The hypothesis in this study is that skepticism has a positive and significant effect on audit quality in uncovering fraud, professionalism has a positive and significant effect on audit quality in uncovering fraud but locus of control has a negative and insignificant effect on audit quality in uncovering fraud. The research method used is multiple linear regression statistical methods. Quantitative data is primary data. Primary data in the form of questionnaires were collected from auditors at KAP Denpasar City. The results showed that auditor skepticism and auditor professionalism had a positive effect on audit quality in uncovering fraud. However, locus of control hurts audit quality in disclosing fraud. Keywords: Skepticism, professionalism, locus of control, investigative audit quality, fraud
PENGARUH KEMAJUAN TEKNOLOGI (SOSIAL MEDIA), LITERASI KEUANGAN TERHADAP MINAT INVESTASI MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MATARAM RAHAYU, NILA; ANWAR, ADRIANDA; GENADI, YELDY DWI; PRADNYANI, I GUSTI AGUNG ARISTA
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.v18i3.982

Abstract

Technology is a symbol of progress in the development of the era. Technology changes the pattern of activities in a person's daily life. Many people use and manage their finances online because of its convenience, starting from savings, buying and selling transactions, In the field of investment, there is a lot of fraud due to lack of knowledge and people who are easily tempted by the returns offered, these reasons underlie the need for each individual to understand financial literacy before taking investment action. The purpose of this study was to examine how Social Media and financial literacy affect investment interest of FEB UNRAM students. With 96 respondents, this study used an associative quantitative methodology using a questionnaire for data collection and SPSS program for data processing. The results showed that financial knowledge and technology (Social Media) have a positive and substantial influence on investment interest. Furthermore, technology and financial literacy factors have an influence of 35% of the total influence, while the rest is influenced by other variables.
PEMBUATAN VIDEO PROFIL BILAL ARTSHOP DESA BELEKA LOMBOK TENGAH SEBAGAI MEDIA INFORMASI Pradnyani, I Gusti Agung Arista; Sagir, Junaidi; Rispawati, Dewi; Rahayu, Nila
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 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/abdimassangkabira.v5i1.1156

Abstract

UMKM merupakan pilar perekonomian bangsa Indonesia. Tantangan bertahan dalam era globalisasi mendorong UMKM berinovasi dan berkreasi menyesuaikan kegiatan produksi dan pemasarannya sesuai dengan perkembangan jaman. Penggunaan alat pemasaran digital sangat penting karena memungkinkan pemilik usaha untuk mempromosikan produk lebih cepat. Video company profile adalah bentuk lain dari company profile dengan format audio visual berupa cuplikan beberapa video yang menyajikan informasi dengan cara yang lebih menarik, visual, dan naratif. Desa Beleka Lombok Tengah merupakan salah satu desa sentra industri ketak yang tertua di pulau Lombok. Tidak tereksposenya desa wisata anyaman Beleka dan juga Bilalbeleke Art ini menyebabkan tidak banyak wisatawan yang tahu sehingga perlu adanya media untuk mengekspose potensi tersebut. Salah satunya dengan membuat film tentang perusahaan tersebut untuk mempromosikan produk baru dan membantu mendongkrak jumlah penjualan kerajinan ketak dan rotan di Desa Beleka. Ada lima langkah yang terlibat dalam pembuatan video profil perusahaan ini: praproduksi, produksi, pengiriman, dan brainstorming. Hasil dari terlaksananya pengabdian di Bilalbeleke Art, Desa Beleka ini adalah terciptanya sebuah video profil yang menyajikan informasi yang sangat lengkap mengenai kerajinan ketak dan rotan di desa Beleka. Video profil ini diharapkan mampu secara berkelanjutan memberikan kontribusi pada penjualan kerajinan ketak dan rotan di Desa Beleka.
PENINGKATAN KUALITAS PRODUK DAN PEMASARAN USAHA FAM’S KITCHEN UNTUK MENDUKUNG PERTUMBUHAN EKONOMI LOKAL Pradnyani, I Gusti Agung Arista; Rahayu, Nila; Maryanti, Sri; Anwar, Adrianda; Genadi, Yeldy Dwi
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.v5i2.1666

Abstract

Fam's Kitchen, as one of the MSMEs operating as a street vendor at night markets and concerts, faces problems related to the appearance of the unattractive place of sale and limited marketing strategies, both conventionally and digitally. This community service program aims to improve product quality and marketing strategies, especially by utilizing social media and improving the design of the place of business. Through training and mentoring, Fam's Kitchen is expected to be able to develop product quality, enhance the appearance of its place of sale, and maximize digital marketing. With these steps, it is hoped that this business can compete on a broader market, increase competitiveness, attract more customers, and contribute more broadly to local economic growth and empowerment of MSMEs.
PELATIHAN DIGITAL FINANCIAL LITERACY DAN LITERASI KEUANGAN PADA COFFEE SHOP BARRENTS DI KOTA MATARAM Animah, Animah; Sasanti, Elin Erlina; Rakhmawati, Intan; Rahayu, Nila; Pradnyani, I Gusti Agung Arista; Nugraha, Lusi Shinta
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.v5i2.1692

Abstract

Pelaksanaan Pelatihan Literasi Keuangan Digital dan Literasi Keuangan untuk pemilik coffee shop bertujuan untuk meningkatkan keterampilan manajemen keuangan dan efisiensi operasional mereka. Inisiatif pengabdian masyarakat ini memberikan pengetahuan penting tentang teknologi keuangan modern, alat digital, dan strategi manajemen keuangan yang efektif. Peserta dibekali dengan keterampilan praktis dalam menggunakan aplikasi akuntansi digital dan sistem pembayaran, yang memfasilitasi pemantauan arus kas yang lebih baik, pengurangan biaya operasional, dan peningkatan profitabilitas. Pelatihan ini juga meningkatkan kesadaran akan pentingnya literasi keuangan di kalangan pengusaha coffee shop, yang banyak di antaranya mungkin sebelumnya mengabaikan aspek penting ini. Hasil positif yang diamati termasuk peningkatan keberlanjutan bisnis dan pengambilan keputusan keuangan yang lebih baik. Pendampingan berkelanjutan, materi pelatihan yang diperbarui, kolaborasi dengan lembaga keuangan, evaluasi rutin, dan penggunaan platform digital direkomendasikan untuk memastikan dampak dan relevansi pelatihan yang berkelanjutan.
The Influence of Investment Knowledge, Risk Perception, and Return Expectations on Stock Investment Interest Among University Students. Anwar, Adrianda; Rahayu, Nila; Pradnyani, I Gusti Agung Arista; Genadi, Yeldy Dwi
Journal of Institution and Sharia Finance Vol. 8 No. 1 (2025): JUNI
Publisher : Program Studi Perbankan Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/joins.v8i1.6968

Abstract

Technological advancements have contributed to the growing participation of the younger generation in stock market investment. This study aims to examine the influence of investment knowledge, risk perception, and return expectations on stock investment interest among students of the Faculty of Economics and Business at the University of Mataram. The research employs a quantitative approach using a survey method. The sample consists of 93 fourth-semester students selected through purposive sampling. Data were analyzed using multiple linear regression with the aid of SPSS software. The results indicate that all three independent variables—investment knowledge, risk perception, and return expectations—have a positive and significant influence on stock investment interest, both simultaneously and partially. Among these, return expectations represent the most dominant factor in shaping investment interest. This study underscores the importance of comprehensive investment literacy in fostering healthy and sustainable investment behavior among the younger generation.
PERAN PROFITABILITAS SEBAGAI PEMODERASI DETERMINAN FINANCIAL DISTRESS PERUSAHAAN PERTAMBANGAN Widhiastuti, Ni Luh Putu; Pradnyani, I Gusti Agung Arista
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.598

Abstract

This study aims to analyze the role of profitability during financial distress on the relationship between size, sales growth, leverage, liquidity, and operational capacity. With a purposive sampling approach, testing was conducted on 63 mining business companies on the IDX in 2020 and 2022. Data were analyzed using moderation data analysis (MRA). The study's results indicate that operational capacity and liquidity reduce financial distress. Leverage and company size have a detrimental impact on financial distress, but increased sales do not affect financial distress. Other research results show that profitability cannot control the relationship between leverage and liquidity during economic crises. Profitability is proven to moderate the relationship between operational capacity, sales growth, and company size during the financial crisis. This study implies that it is essential to recognize the possibility of financial distress early on to save the company from bankruptcy.
Pengaruh Biaya Corporate Social Responsibility Dan Struktur Modal Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Moderasi Pradnyani, I Gusti Agung Arista; Rahayu, Nila; Anwar, Adrianda; Muhtarom, Zamroni Alpian; Febriyanti, Kadek Ayu; Fhiratullah, Aditya
JURNAL MANAJEMEN DAN BISNIS Vol 4 No 2 (2025): Edisi September 2025- Desember 2025
Publisher : Fakultas Ekonomi Universitas Tjut Nyak Dhien Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jmdb.v4i2.2124

Abstract

Purpose – This study aims to analyze the effects of Corporate Social Responsibility (CSR) costs and capital structure on firm value. In addition, it examines the role of financial performance, proxied by Return on Equity (ROE), as a moderating variable in these relationships, focusing on the mining sector in Indonesia. Novelty – The novelty of this research lies in employing profitability (ROE) as a moderating variable to simultaneously test the effects of CSR costs and capital structure on firm value. The emphasis on CSR costs (rather than disclosure) and the specific context of the mining sector subject to strict environmental regulations provide a more relevant and focused analytical dimension. Method – This research adopts a quantitative approach with an associative and causal design. Secondary data were obtained from annual and sustainability reports of mining companies listed on the Indonesia Stock Exchange for the 2020–2023 period, analyzed using moderated regression analysis (MRA) with t-tests, F-tests, and adjusted R². Findings – The results show that CSR costs have a positive and significant effect on firm value, while capital structure (DER) has a negative and significant effect. Furthermore, ROE moderates the effects of CSR costs and DER on firm value, where higher profitability strengthens the positive impact of CSR and mitigates the negative perception of leverage among investors. Limitations and Implications – This study is limited to the mining sector and a short observation period, which restricts the generalizability of its findings. Nevertheless, the results offer insights for managers to optimize CSR and capital structure, guide investors in evaluating long-term prospects, and support regulators in formulating transparency and sustainability policies.
Co-Authors Adrianda Anwar Animah Animah Anwar, Adrianda Elin Erlina Sasanti Febriyanti, Kadek Ayu Fhiratullah, Aditya Genadi, Yeldy Dwi Indraswari, I Gusti Agung Ayu Pramita Ni Luh Putu widhiastuti, Ni Luh Putu Nila Rahayu Nugraha, Lusi Shinta Putu Pande R. Aprilyani Dewi Rahayu, Nila Rakhmawati, Intan Rispawati, Dewi Sagir, Junaidi Sri Maryanti Sumantri, I.G.A.N. Alit Zamroni Alpian Muhtarom