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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Keuangan dan Perbankan Jurnal Akuntansi Multiparadigma JSEH (Jurnal Sosial Ekonomi dan Humaniora) International Research Journal of Management, IT & Social Sciences Jurnal Akuntansi Aktual Scientific Journal of Reflection : Economic, Accounting, Management and Business Distribusi JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Jurnal Pengabdian Magister Pendidikan IPA Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Aplikasi Akuntansi Jurnal Ilmiah Tata Sejuta STIA Mataram Jurnal Gema Ngabdi Valid Jurnal Ilmiah Akurasi : Jurnal Studi Akuntansi dan Keuangan Al-Kharaj: Journal of Islamic Economic and Business Abdi Masyarakat Jurnal Abdi Insani Akuntansi Bisnis & Manajemen (ABM) ALEXANDRIA: Journal of Economics, Business, and Entrepreneurship Prosiding Konferensi Nasional PKM-CSR East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Pusat Akses Kajian Manajemen Jurnal Pepadu Guna Sewaka International Journal of Financial and Investment Studies IIJSE Jurnal Abdimas Independen E-JURNAL AKUNTANSI Jurnal Wicara Desa Jurnal Ekonomi Kuantitatif Terapan
I Nyoman Nugraha Ardana Putra
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
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Analisis Perbandingan Kinerja Keuangan Sebelum dan Sesudah Merger dan Akuisisi Pada Perusahaan Non Keuangan Yang Terdaftar di BEI Periode 2017-2021 Novel, Khamada; Putra, I Nyoman Nugraha Ardana; Husnan, Lalu Hamdani; Hidayati, Siti Aisyah
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 5 No. SpecialIssue (2024): June
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v5iSpecialIssue.594

Abstract

This study aims to analyze the comparison of financial performance before and after mergers and acquisitions in non-financial companies listed on the IDX in the period of 2017-2021. This research is a comparative research with quantitative data. The data used is in the form of financial statements of non-financial companies 1 year before and 1 year after mergers and acquisitions. Samples were taken using purposive sampling technique. In this study, the sample amounted to 33 companies out of 73 companies, therefor the research data analyzed in this study amounted to 66 observations. The data analysis method used is descriptive test, normality test, and hypothesis testing using the non-parametric wilcoxon signed rank test. The results of this study indicate that the liquidity ratio has decreased but not significantly which indicates that there is no significant difference before and after mergers and acquisitions. While the profitability, leverage, and activity ratios experienced an increase but were not significant which showed no significant difference before and after the merger and acquisition
Perbedaan Kinerja Bank Perekonomian Rakyat (BPR) Berdasar Kondisi Sebelum, Saat Pandemi dan Awal Transisi Pandemi Rizki, Otot Bayu; Putra, I Nyoman Nugraha Ardana
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 10 No. 2 (2024): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v10i2.509

Abstract

During the Covid-19 pandemic, many economic sectors experienced significant disruption. This also has an impact on the banking sector, including BPR which are financial institutions that play a key role in supporting economic growth at the local level by providing banking services to the MSME sector. This research aims to examine whether Covid-19 has an impact on the banking financial performance of the People's Economic Bank by comparing the performance of BPRs before, during and after the pandemic. The data used is secondary originating from 2018-2021 publications. There are several financial performance ratios used, including Liquidity (Loan Deposit Ratio), Non-Performing Loans, Profitability (Return On Assets), Capital (Capital Adequency Ratio) and operations (Operating Costs and Operating Income). The data was processed using a Mann-Whitney U test using the SPSS 23 application. This research indicate that the performance of BPR banks in the NTB region is able to maintain stability and consistent financial performance in several indicators, such as NPL, ROA, LDR, BOPO and CAR before, during and early in the transition to the Covid-19 pandemic.
Pendampingan Outsourcing Tenaga Keamanan Kepada Pihak Ketiga di UPTD BLUD RSUD Sasanti, Elin Erlina; Ismiwati, Baiq; Animah; I Nyoman Nugraha Ardana Putra; Yusnirmaladewi, Resty; Nasution, Sophia Kartika
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 6 No 2 (2025): Jurnal Abdimas Independen, November 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v6i2.2693

Abstract

Pengelolaan tenaga keamanan merupakan aspek penting dalam mendukung operasional rumah sakit yang aman, nyaman, dan profesional. UPTD BLUD RSUD Kabupaten Lombok Utara menghadapi tantangan berupa keterbatasan sumber daya manusia, tingginya beban operasional, serta kebutuhan akan layanan keamanan yang lebih terstandar. Menyikapi kondisi tersebut, kegiatan pengabdian masyarakat ini dilakukan dengan tujuan mengkaji dan merumuskan model outsourcing tenaga keamanan kepada pihak ketiga sebagai alternatif solusi yang efisien dan berkelanjutan. Metode yang digunakan adalah participatory community engagement, yaitu pendekatan partisipatif yang melibatkan manajemen rumah sakit, tenaga keamanan internal, dan pihak ketiga potensial. Tahapan kegiatan meliputi sosialisasi, identifikasi masalah, pengumpulan informasi melalui diskusi kelompok terarah, wawancara, dan observasi, dilanjutkan dengan analisis bersama serta perumusan rencana aksi outsourcing. Hasil kegiatan menunjukkan bahwa outsourcing dapat menjadi peluang untuk meningkatkan profesionalitas layanan keamanan sekaligus menekan beban biaya operasional. Namun demikian, penerapannya tetap memerlukan strategi pengawasan dan kontrak kerja yang jelas agar tidak menimbulkan risiko baru. Dengan demikian, pengabdian ini menghasilkan rekomendasi praktis bagi manajemen rumah sakit dalam menyusun kebijakan pengelolaan tenaga keamanan yang lebih efektif, profesional, dan berorientasi pada keberlanjutan layanan.
Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pemerintah Daerah Apryana Eristanti, Baiq Dwi; I Nyoman Nugraha Ardana Putra
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 1 No 2 (2018): Akurasi : Jurnal Studi Akuntansi dan Keuangan, Desember 2018
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v1i2.7

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi ketepatan waktu pelaporan keuangan pemerintah daerah dari perspektif faktor kontekstual organisasi, yaitu perspektif komitmen organisasi, sistem pengendalian intern dan sistem akuntansi keuangan daerah. Pengumpulan data penelitian ini menggunakan kuesioner yang disebar pada 33 Organisasi Perangkat Daerah (OPD) di Pemerintah Kabupaten Lombok Barat dengan 99 responden yang terdiri dari pegawai bagian akuntansi, PPK, bendahara pengeluaran dan staf akuntansi. Pengujian dilakukan dengan analisis regresi linier berganda. Hasil penelitian menunjukkan adanya pengaruh negatif komitmen organisasi dan sistem pengendalian intern terhadap ketepatan waktu pelaporan keuangan, sedangkan sistem akuntansi keuangan daerah tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan.
Comparative Analysis of the Financial Performance of State-Owned Banks in Indonesia Using The RGEC Framework Before, During, and After the COVID-19 Pandemic Puspita Rani, Ida Ayu Amara; Putra, I Nyoman Nugraha Ardana
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8886

Abstract

This study analyzes the financial soundness of four Indonesian state-owned banks—Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI), Bank Mandiri, and Bank Tabungan Negara (BTN)—using the Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) framework as regulated in POJK No. 4/POJK.03/2016, which replaced Bank Indonesia Circular Letter No. 13/24/DPNP. A longitudinal comparative approach was applied across three periods: pre-pandemic (2015–2019), pandemic (2020–2021), and post-pandemic recovery (2022–2024), based on audited annual reports and recalculated financial ratios. Results show that the pandemic negatively affected asset quality and profitability, as indicated by increased Non-Performing Loans (NPL) and reduced Return on Assets (ROA). However, Capital Adequacy Ratios (CAR) remained well above regulatory requirements, ensuring overall financial stability. Good Corporate Governance (GCG) practices also improved consistently, acting as a stabilizing factor during the crisis. By the post-pandemic period, BRI and Mandiri achieved “Very Healthy” (PK-1) ratings, while BNI and BTN maintained “Healthy” (PK-2) status. These findings highlight the importance of credit restructuring, capital strengthening, and governance quality in sustaining the resilience of state-owned banks, offering valuable insights for policymakers in enhancing Indonesia’s financial system stability.
The Influence of Financial Literacy, and Investment Knowledge on Investment Interest mediated by Investment Motivation Ni Putu Vera Juliati Pratiwi; I Nyoman Nugraha Ardana Putra; Raden Roro Dhi
Jurnal Ekonomi Kuantitatif Terapan Vol. 17 No. 1 (2024): Vol. 17, No. 1, Februari 2024 (pp.1-154)
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JEKT.2024.v17.i01.p05

Abstract

This study attempted to determine the influence of investment knowledge and financialliteracy on capital market investing interest via investment motivation. All IDXInvestment Gallery users in the Faculty of Economics and Business, University ofMataram, made up the study's population, and 85 Investment Gallery users werechosen as the study's sample using a purposive selection approach. Associativequantitative research is the term used to describe this sort of study. Smart-PLS 4 wasutilized to process the data in this study, and the following tests were run: validity test,reliability test, R-Square, inner model, and path coefficient. The findings demonstratedthat, while investment knowledge has a negligible impact on investment interest,financial literacy, and investment motivation have a favorable and considerable impact.Investment motivation is positively and significantly impacted by financial knowledgeand literacy. Financial literacy and investment interest can be mediated by investmentmotive, but investment knowledge cannot.
The Effect of Firm Characteristics on Tax Avoidance with Liquidity as a Moderating Variable in Indonesian Firms Hidayatul Akma; Putra, I Nyoman Nugraha Ardana; Pituringsih, Endar
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.43547

Abstract

Purpose: This study aims to analyze the effect of capital intensity, profitability, and leverage on tax avoidance, as well as to examine the role of liquidity as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange during 2020–2024. Methodology/approach: The research employed a quantitative associative approach using panel data regression with the Moderated Regression Analysis (MRA) technique. The sample consists of 151 companies (755 firm-year observations) selected through purposive sampling. Data were analyzed using the Fixed Effect Model based on Chow, Hausman, and LM tests. Findings: The results showed that profitability had a significant positive effect on tax avoidance, while capital intensity and leverage did not. Liquidity proved to be a pure moderator, weakening the effect of capital intensity and leverage on tax avoidance, but it was unable to moderate the effect of profitability. Practical implications: The findings highlight the importance for regulators to consider firms’ liquidity conditions when designing tax enforcement policies, as financially strong firms tend to show higher voluntary compliance. Originality/value: This study contributes by incorporating liquidity as a moderating variable in the relationship between internal firm characteristics and tax avoidance an approach rarely examined in prior Indonesian tax compliance research
The Effect of Liquidity on Profitability with Leverage as Mediation in Manufacturing Companies Food and Beverage Subsectors Registered in Indonesia Stock Exchange 2022-2023 Baiq Emi Supiana; I Nyoman Nugraha Ardana Putra
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9283

Abstract

The manufacturing sector, particularly the food and beverage subsector, contributed 6.61% of Indonesia's GDP in 2023, but faces a liquidity-profitability imbalance amid post-pandemic challenges. This study aims to analyze the effect of liquidity on profitability with leverage as a mediating variable in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2023 period. Using a quantitative causal associative approach with an explanatory research design and path analysis, the population included 83 companies, with a purposive sample of 34 companies resulting in 68 observations. Variables measured as the current ratio (CR) for liquidity, debt-to-equity ratio (DER) for leverage, and return on assets (ROA) for profitability were analyzed using EViews 13, including multiple regression, t-test, F-test, and Sobel test. The results showed no significant direct effect of liquidity on profitability (p=0.1432) or mediation by leverage (Sobel Z=0.281, p>0.05), with low explanatory power (Adjusted R²=0.004466). In conclusion, external factors dominate the dynamics of profitability, so efficient asset management is required rather than excess liquidity.
Profit and Capital Structure as Positive Signals Against Firm Value Khoiro Yulida; I Nyoman Nugraha Ardana Putra
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9556

Abstract

The mining sector on the IDX faces challenges such as commodity price volatility and downstream regulations, which impact firm value through capital structure and profitability decisions. This study aims to analyze the influence of profit and capital structure as positive signals on firm value for the 2022-2024 period, with profitability as a moderating variable. A quantitative causal associative approach was used, using a population of all mining companies on the IDX, and a sample of 54 companies through purposive sampling. Secondary data from financial statements were analyzed using SPSS multiple linear regression after classical assumption testing. The results show a significant negative effect of capital structure (β=-0.776, p=0.002), a significant positive effect of profitability (β=0.511, p=0.020), and a significant negative moderating effect (β=-0.246, p=0.048), with an R² of 28.4%. Conclusion: Profitability mitigates the negative impact of capital structure, strengthening signaling theory for optimal investment decisions.
Penentuan Harga Normatif pada Kegiatan Operasional Pihak Ketiga Cleaning Service di Uptd Blud RSUD Kabupaten X Elin Erlina Sasanti; I Nyoman Nugraha Ardana Putra; Saipul Arni Muhsyaf; Animah Animah
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 2 (2022): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v8i2.424

Abstract

UPTD BLUD RSUD Regency X is one of the UPTDs that has been in the form of a Regional Public Service Agency (BLUD) where some of its operational activities use the services of third parties. One of the operational activities that use third parties is cleaning service (CS) whereas, with the end of the hospital's work contract with the previous third party, there is a need for comprehensive analysis and calculation to assess the feasibility of the price of providing services offered by third parties, especially before the contract took place and signing of a new employment contract completed. This research is carried out using applied research. Using economic analysis, this research focuses on providing recommendations on normative prices that are feasible to be applied in the procurement of cleaning services. Based on data analysis from the results of experiments and field observations, three alternative cost results were obtained as a basis for determining the amount of contract value to third parties related to cleaning services. The difference between these three alternative costs lies in the amount of labor required so that it has an impact on the number of costs that will be incurred per month. This study recommends optimizing the number of workers and providing Standard Operating Procedures (SOPs) for the suitability of specifications and the use of tools and materials in order to achieve operational cost efficiency for UPTD BLUD RSUD Regency X.
Co-Authors Abdul Manan Abdul Mannan, Siti Sofiyah Akram, Akram Amir Tengku Ramly Andika Noviawan, Lalu Andika, Puput Anding Nugeraha Animah Animah Animah Aprillia, Dea Apryana Eristanti, Baiq Dwi Ardian, Bahtiar Agung Arsana, I Dewa Putu Asnawi, Hammam Adian Ayu Putu Arie Dewanty Azizatul Farhaini B. Busaini, B. Baiq Dwi Apryana Eristanti Baiq Emi Supiana Baiq Ismiwati Baiq Nurul Suryawati Barry Alfian Biyanti, Achrelia Luluk Budi Santoso Budi Santoso Budi Santoso Budi Santoso Dara Nida Utamie Dina Amalia Dwi Putra Buana Sakti Dwi Putra Buana Sakti Elin Erlina Sasanti Embun Suryani Endar Pituringsih Eriana Eriana Falen Sadewo Faturahman G. A. Sri Oktaryani GA Sri Oktaryani Gani, Ramlah H. A. Hadi Mahmudi Hadi Mahmudi Hadi Mahmudi Hadi, Ahwan Hafiz Rahman Hanesfa Hairil Ihsan Hairun Niswati Hayatus Saadiah Heriani Heriani Hermanto Hermanto Hermanto Hermanto Hery Susanto Hery Susanto Hery Susanto Hidayatul Akma Husnan, Lalu Hamdani I Dewa Gde Bisma I Dewa Gde Bisma I Dewa Gede Bisma I Dewa Gede Bisma I Gde Mandra I Gede Mandra I Made Adi Sayoga I Made Suartika I Putu Buda Yasa I Wayan Joniarta Ibrahim, Isra Dewi Kuntary Ida Ayu Putu Sri Widnyani Idha Novianti Ilham Ilham Ilham Maulana Akbar Ilhamsyah Irya Arisantika Hiqwan Iwan Kusmayadi Jainuddin Jainuddin Johan Satriajaya Johan Satriajaya Jurnal Pepadu Kadek Indah Estyari Kariani Febrianti Khaerul Anam Khoiro Yulida Laila Wardani Lalu Hamdani Husnan Lancur Ruktipriangga Lilik Handajani Lukman Nul Hakim Luthfiyana Adfanin Made Wijana Made Wijana, Made Masrun Masrun Milayati Milayati Moh. Yassir Araffat Muhamad Ali Imron Muhammad Luthfi Naila A.M Nasution, Sophia Kartika Ni Luh Debby Maharani Eka Putri Ni Putu Ary Aryawati Ni Putu Vera Juliati Pratiwi Ni Putu Vera Juliati Pratiwi Ningrum, Safitri Ade Noval, Khamada Novel, Khamada Nurdin Nurdin Nurmayanti, Siti Nurul Hidayatul Hikmah Nurul Syahraini Oktaryani, G. A. Sri Pramadani, Intha Daefa Puspita Rani, Ida Ayu Amara Putra, Ardi Wijaya Putra, Urief Arsani Atma Raden Bagus Faizal Irany Sidharta Raden Roro Dhi Raden Roro Dhiya Auliana Soesetio Raheni Raheni Rahman Rahman Ramadhan, Galang Baruna Rispawati, Dewi Riyan Satria Sirrulloh Jagat Rizki Fazrin Rizki, Muhammad Hilman Rizki, Otot Bayu Rizky Fathullah Saifullah Saifullah Saipul Arni Muhsyaf Sakti, Dwi Putra Buana Santy Nururly Siti Aisyah Hidayati Siti Aisyah Hidayati Siti Julaeha Sudi hardi Sujadi Sujadi Sujadi Sujadi Sujadi Sujadi Sujadi Sujadi Sujadi Sujadi Sujadi Sujadi Sukendri, Nengah Sulaeman Sarmo Suryani, Embun Syarifuddin Syarifuddin Wardani, Linda Noviantika Yati Auliah Yolanda Sintiyani M Yosyana Kartin Yulia Zulfahni Yuma Yuma Yusnirmaladewi, Resty Zulbahri Zulbahri