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All Journal AKUNTANSI DEWANTARA Primanomics : Jurnal Ekonomi & Bisnis Jambura Accounting Review JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Abdimas Sangkabira Bima Abdi: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Sustainable : Jurnal Akuntansi Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Jurnal RAK (Riset Akuntansi Keuangan) ARRUS Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Mahasiswa Akuntansi Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) ZEBMAR Jurnal Zentrum Mengabdi
Novia Rizki
Universitas Mataram
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Bima Maratun Maratun; Intan Rakhmawati; Novia Rizki
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v7i1.272

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh faktor kualitas pelayanan, kesadaran wajib pajak, pengetahuan perpajakan, penghasilan, dan sanksi terhadap kepatuhan wajib pajak, dalam membayar pajak kendaraan bermotor. Penelitian ini menggunakan metode kuantitatif survei dengan kuesioner terhadap 119 responden wajib pajak kendaraan bermotor, menggunakan teknik pengambilan sampling. Analisis data dilakukan dengan pendekatan Structural Equition Modeling (SEM-PLS) SmartPLS 4.0. Hasil penelitian menunjukkan bahwa pengetahuan pajak berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan. Sementara hasil berbeda terhadap kepatuhan wajib pajak ditemukan pada kualitas pelayanan, kesadaran wajib pajak, tingkat penghasilan, dan sanksi, yang tidak memiliki pengaruh. Hasil ini menjadi masukkan bagi pemerintah daerah dalam merumuskan kebijakan agar kepatuhan wajib pajak kendaraan bermotor di Kabupaten Bima terus meningkat.
Pengaruh Sosial Media Co-Creation dan Praktik Akuntansi Manajerial Terhadap Keberlanjutan Industri Hospitality dengan Kinerja Perusahaan Sebagai Variabel Mediasi Wulandari Agustiningsih; Tri Hanani; Victoria Kusumaningtyas Priyambodo; Novia Rizki
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 11 No. 2 (2026): Jurnal Penelitian Ekonomi dan Akuntansi JPENSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v11i2.2796

Abstract

This study examines the effect of social media co-creation integration and managerial accounting practices on the sustainability of the hospitality industry, with company performance as a mediating variable. This research uses a survey method with a purposive sampling technique conducted on the Gen Z population involved in co-creation in the hospitality industry. Social Cognitive Theory and Theory of Planned Behavior are used to understand social interactions and adoption factors. In the data collection stage, researchers managed to obtain a total of 202 questionnaires for further testing using smartpls. The results of the study show a significant relationship between social media integration and the sustainability of the hospitality industry, with company performance as a mediator. Managerial Accounting has no direct influence on Hospitality Sustainability and is not significant. This study provides strategic recommendations for stakeholders to improve performance and sustainability through technological innovation in the hospitality industry
TECHNOLOGY AND COOPERATIVE ACCOUNTABILITY: APPROACHES TO ORGANIZATIONAL AND MANAGEMENT, BUSINESS AND SERVICES, AND FINANCIAL ASPECTS Novia Rizki; Victoria K Priyambodo; Tri Hanani; Baiq Alon P. Gayatri
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2078

Abstract

The development of information technology is very rapid in its use, including in the financial reporting sector. This study aims to analyze whether the use of technology has an impact on the accountability of cooperatives in East Lombok. This quantitative study uses a questionnaire with a total of 52 cooperative respondents. Data analysis uses path analysis with the Partial Least Square-Structural Equation Model (PLS-SEM). The results show that the use of technology has a significant effect on the cooperatives’ accountability which is measured comprehensively with three approaches, namely organizational and management, business and service, and financial aspects. This study contributes to the literature on the determinants of cooperative accountability in Indonesia which are very closely related to the use of information technology. In addition, this study provides empirical evidence of the impact of technology use on accountability which is not only measured from a financial aspect.
PELATIHAN DIGITAL MARKETING DALAM RANGKA MENINGKATKAN KAPASITAS UMKM DI KOTA MATARAM Tri Hanani; Wulandari Agustiningsih; Paradisa Sukma; Novia Rizki; Victoria Kusumaningtyas Priyambodo
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 6, No 2 (2026): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v%vi%i.2110

Abstract

The rapid development of digital technology in the business world is compelling entrepreneurs, particularly SMEs, to adapt by leveraging digital marketing to enhance their competitiveness. This study aims to improve the knowledge and skills of SME entrepreneurs in Mataram City in utilizing digital marketing as a marketing strategy. The method used was a participatory training approach consisting of planning, training material development, dissemination, training implementation, and evaluation, involving 18 SME operators from various sectors. The results of the activity showed that the training went well and had a positive impact on participants’ understanding, with 80% of participants stating they fully understood the material presented and 20% stating they understood it reasonably well, and they began to gain insights into the application of digital marketing for their businesses. The conclusion of this study indicates that digital marketing training is effective in enhancing the knowledge and skills of SMEs, although there are still technical implementation challenges, such as limitations in content creation capabilities and human resources. Therefore, more intensive and practice-based follow-up training is required. ABSTRAKPerkembangan teknologi digital dalam dunia bisnis semakin pesat dan menuntut pelaku usaha, khususnya UMKM, untuk mampu beradaptasi melalui pemanfaatan digital marketing guna meningkatkan daya saing. Penelitian ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pelaku UMKM di Kota Mataram dalam memanfaatkan digital marketing sebagai strategi pemasaran. Metode yang digunakan adalah pendekatan pelatihan partisipatif yang terdiri atas tahap perencanaan, pengembangan media pelatihan, sosialisasi, pelaksanaan pelatihan, serta evaluasi, dengan melibatkan 18 pelaku UMKM dari berbagai sektor. Hasil kegiatan menunjukkan bahwa pelatihan berjalan dengan baik dan memberikan dampak positif terhadap pemahaman peserta, di mana sebanyak 80% peserta menyatakan sangat memahami materi yang disampaikan dan 20% menyatakan cukup memahami, serta mulai memiliki wawasan dalam penerapan digital marketing untuk usaha mereka. Kesimpulan dari penelitian ini menunjukkan bahwa pelatihan digital marketing efektif dalam meningkatkan kapasitas pengetahuan dan keterampilan UMKM, meskipun masih terdapat kendala dalam implementasi teknis seperti keterbatasan kemampuan pembuatan konten dan sumber daya manusia, sehingga diperlukan pelatihan lanjutan yang lebih intensif dan berbasis praktik.
Fintech Revolution: The Impact of Using Financial Technology on MSME Business Growth Through Financial Management Efficiency Paradisa Sukma; Victoria Kusumaningtyas Priyambodo; Novia Rizki; Ni Gusti Ayu Wiranti Devi
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 4 No. 2 (2025): JULI-DESEMBER
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v4i2.1416

Abstract

Micro, Small, and Medium-Sized Enterprises (MSMEs) are vital to economic growth, but they often encounter a number of challenges, including poor financial management and restricted access to financing. This study aims to examine the influence of financial technology (fintech) adoption on MSME growth on Lombok Island, Indonesia, with financial management efficiency as a mediating variable. The study was conducted on 103 MSMEs and analyzed using the Partial Least Squares (PLS) method. The findings show that using fintech greatly increases MSME financial efficiency, and that increased financial efficiency has a favorable effect on company expansion. However, there was no correlation between the expansion of MSME and the use of fintech. These results demonstrate that the association between fintech adoption and MSME growth is significantly mediated by financial efficiency. Therefore, MSMEs must concentrate on using fintech to increase internal financial management efficiency if they want to reap the full benefits of this technology.
CORPORATE GOVERNANCE AND ESG PERFORMANCE: A LITERATURE REVIEW OF MEASUREMENT PROXIES AND EMPIRICAL FINDINGS Novia rizki; Victoria K. Priyambodo; Tri Hanani; Paradisa Sukma
AKUNTANSI DEWANTARA Vol 10 No 1 (2026): Vol 10 No 1 (2026): AKUNTANSI DEWANTARA VOL. 10 NO 1 APRIL 2026
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v10i1.22827

Abstract

This study aims to examine the relationship between corporate governance and ESG (Environmental, Social, and Governance) performance by identifying measurement proxies and synthesizing empirical findings from previous studies. The method employed is a narrative literature review of 25 Scopus-indexed journal articles. The governance mechanisms examined include board characteristics, namely board size, board independence, CEO duality, gender diversity, expertise and educational background, as well as ownership structures, including institutional, foreign, family, and state ownership. The results indicate that most governance mechanisms positively affect on ESG performance, particularly gender diversity, board independence, environmental expertise, institutional ownership, and foreign ownership. However, several studies report inconsistent regarding board size, CEO duality, and state ownership. These findings confirm that corporate governance is a critical factor in supporting sustainability strategies and enhancing ESG performance
Dari Celengan ke Masa Depan: Gerakan Menabung dan Menanamkan Literasi Keuangan untuk Anak Usia Dini Novia Rizki; Feryansyah Feryansyah; Paradisa Sukma; Hajratul Jahra
Bima Abdi: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2026): Bima Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Pendidikan Bima Berilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53299/ba-jpm.v6i3.5456

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan untuk orang tua siswa dan meningkatkan minat menabung pada anak usia dini di TK PKK Kelayu Jorong, Lombok Timur, Nusa Tenggara Barat. Kegiatan ini menggunakan metode sosialisi edukasi literasi keuangan. Tahapan awal merupakan tahap persiapan dan observasi awal, dilanjutkan tahap pelaksanaan serta monitoring dan evaluasi. Kegiatan dilaksanakan pada tanggal 1 Agustus 2026. Kegiatan ini dihadiri oleh 60 orang siswa, 4 orang guru, dan 10 orang wali murid. Hasil observasi awal menunjukkan bahwa sebagain besar siswa belum memiliki literasi keuangan dasar dan belum menabung secara mandiri di rumah. Evaluasi dilaksanakan dengan metode tanya jawab sederhana kepada murid dan monitoring dilakukan dengan bantuan guru kelas. Setelah mengikuti kegiatan, siswa menunjukkan literasi keuangan dasar dibuktikan dengan mampunya menjawab pertanyaan dari pemateri serta perserta telah menabung mandiri dengan celengan di rumah, yang di monitoring oleh guru sekolah. Berdasarkan hasil kegiatan tersebut, pengabdian selanjutnya dapat memperluas materi literasi keuangan pada pengelolaan keuangan sederhana untuk siswa taman kanank-kanak dengan meningkatkan keterlibatan orang tua dan guru.
Analisis Penjabaran Transaksi Valuta Asing Pada PT Bank Central Asia Tbk Tahun 2022 Dan 2023 Nurmaya Ade Kresna Ayu; Siti Alifany Kamilatuzzahirah; Rika Mawarni; Putri Rahayu Pitriyani; Novia Rizki
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.v4i4.1541

Abstract

In practice, foreign currency transactions have the potential to generate foreign exchange differences (foreign exchange gain or loss) which can affect the company in terms of financial statements. Fluctuations This study aims to analyze the translation of foreign exchange transactions that occurred at PT BCA in 2022 and 2023. This research uses descriptive research methods using a quantitative approach, which is carried out by analyzing the financial statements of PT Bank Central Asia Tbk. in the period 2022 and 2023. The data in this study comes from secondary data obtained from the financial statements of PT Bank Central Asia. The results of this study are the determination of the functional currency and the translation process that occurs in the PT BCA company causing exchange rate differences presented in the equity group in the consolidated financial position in accordance with PSAK 221 regulations.
Analisis Kebijakan Akuntansi Material Kurs Mata Uang Asing Dan PSAK 221 Pada PT Aneka Tambang Tbk Nadya Nurfhadila; Putu Julia Indah Sari; Novia Rizki; Wulandari Agustiningsih
Zentrum Economic, Business, Management, Accounting Research Vol. 4 No. 2 (2026): ZEBMAR, June 2026
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/hxjc1356

Abstract

This research aims to analyze in depth how ANTAM implements accounting policies related to foreign currency transactions and exchange rates.  Analysis of company financial reports uses a qualitative approach. The research results prove that PT ANTAM has implemented PSAK 221 appropriately in managing transactions in foreign currency. The Company has succeeded in identifying and managing exchange rate risks arising from exchange rate fluctuations, especially the US dollar. By using the Rupiah as its functional currency, PT ANTAM has been able to present relevant and reliable financial reports.
Analisis Perlakuan Akuntansi Atas Selisih Kurs Dalam Transaksi Mata Uang Asing PT Kalbe Farma Tbk (KLBF) Novia Rizki; Syahrama Elwathan; Peri Hamdayani; Syahrul Ramdhan
Zentrum Economic, Business, Management, Accounting Research Vol. 3 No. 1 (2025): ZEBMAR, March 2025
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/0v23as42

Abstract

This study aims to analyze foreign currency transactions carried out by PT Kalbe Farma Tbk based on applicable accounting standards. Using a quantitative descriptive approach, this study explores the application of Financial Accounting Standards Statement (PSAK) 221 and its comparison with accounting practices applied by the company. The data collection method is carried out through analysis of the annual report and notes to the consolidated financial statements of PT Kalbe Farma Tbk in 2023. The results of the study indicate that although the company has implemented PSAK 221 in recognizing and measuring exchange rate differences, there are differences in the practices adopted, especially in determining the exchange rate used to record transactions.
Co-Authors Ahmad Zaenal Wafik Baiq Alon P. Gayatri Bernawati, Yustrida Fadiya Utami Feryansyah Feryansyah Fhina Marisya Putri Hajratul Jahra Ida Ayu Ari Nitiyasa Intan Juwita Hartini Intan Rakhmawati M. Ali Azis Hasan Rizki Maratun Maratun Mayu Finnari Nabila Maharani Rahayu Nabila Putri Maharani Nadya Eka Juliana Nadya Nurfhadila Ni Gusti Ayu Wiranti Devi Ni Luh Ning Puspawati Ni Made Yuli Andriningsih Nungki Kartikasari Nurmaya Ade Kresna Ayu Olif Jufita Awlia Paradisa Sukma Peri Hamdayani Pipin Sulistia Ningsih Putri Rahayu Pitriyani Putu Julia Indah Sari Rika Mawarni Siti Alifany Kamilatuzzahirah Sri Bagia Sri Wulandari Syahrama Elwathan Syahrul Ramdhan Tri Hanani Tri Hanani Victoria K Priyambodo Victoria K. Priyambodo Victoria Kusumaningtyas Priyambodo Wulandari Agustiningsih Zihaddiah Fitri Azzahra