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All Journal Valid Jurnal Pengabdian Jurnal Aplikasi Perpajakan Akuntabel: Jurnal Ilmiah Akuntansi ShariaBiz International Journal of Economics and Business
Elvina Setiawati
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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BANGKIT DENGAN USAHA TAMBAK IKAN NILA DIMASA PANDEMI Indah Ariffianti; Rusli Amrul; Hengki Samudra; Elvina Setiawati; Widowati Widowati
Valid Jurnal Pengabdian Vol 1 No 1 (2022)
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

Tujuan pengabdian ini adalah memberikan pemahaman tentang perencanaan bisnis dan pengelolaan usaha Ikan Nila, pengembangan produk baru Ikan Nila, meningkatkan kemampuan mitra tentang promosi pemasaran usaha dan membantu proses kerjasama dengan pihak lain melalui media. Pengabdian dilakukan pada Kelompok Usaha Ikan Nila di Desa Buwun Sejati Kecamatan Narmada Kabupaten Lombok Barat. Permasalahan kelompok adalah pengembangan usaha Ikan Nila belum memiliki perencanaan yang jelas sehingga sasaran maupun target usaha Ikan Nila yang ingin dicapai tidak jelas, belum ada pengembangan produk baru dari Ikan Nila, belum ada promosi pemasaran usaha dan belum mengembangkan akses untuk melakukan kerjasama atau dalam bentuk kerjasama dengan pihak lain. Metode pelaksanaan menggunakan cara penyuluhan dan pendampingan kelompok usaha. Hasil yang didapat dari kegiatan ini adalah kelompok memahami tentang manajemen usaha, pemasaran dan pengelolan keuangan dengan baik. Hal ini berdampak pada peningkatan pengembangan pada Kelompok Ikan Nila dan diharapkan melalui pemberdayaan ini kelompok lebih meningkatkan kemampuan dalam manajemen kelompok dan dalam pengembangan produk Ikan Nila sehingga dapat meningkatkan kesejahteraan kelompok
Penguatan Manajemen Usaha Krupuk Gandum Di Desa Kediri Selatan Lombok Barat Ida Ayu Nursanty; Baehaqi Syakbani; Rusli Amrul; Fariantin, Erviva; I Nengah Arsana; I Made Murjana; M. Wahyullah; Nendy Pratama Agusfianto; Elvina Setiawati; Yusi Faizathul Octavia
Valid Jurnal Pengabdian Vol. 3 No. 1 (2025): Vol. 3 No. 1 Januari 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

Strengthening business management in the wheat cracker business group in South Kediri Village, West Lombok is an implementation of community service carried out by STIE AMM Mataram lecturers. Strengthening business management is in order to increase the group's understanding of the problems that arise in carrying out the wheat cracker business. The problems that arise during mentoring are that business development does not have a clear plan so that the goals and objectives of the wheat cracker business to be achieved are not clear, there is no effective marketing promotion and there is a lack of access to collaborate with other parties. The method of implementing this service uses discussion and assistance in making product labeling and making banners as well as introducing promotions through the South Kediri Village website. The results obtained from this service are that the group understands business management, the group understands marketing using labeling and digitalization promotion through the South Kediri Village website.
Pengaruh Pemanfaatan Teknologi Informasi, Penggunanaan Informasi Akuntansi Dan Pelatihan Terhadap Kinerja UMKM Bidang Perdagangan Di Lombok Barat Muhammad Irfadil; Herawati Khotmi; Elvina Setiawati
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2024): Vol. 3 No. 2 Desember 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This research aims to determine the effect of the use of information technology, use of accounting information and training on the performance of MSMEs in the Trade Sector in West Lombok. The sample in this study amounted to 96 people. The data collection technique in this research is a questionnaire. The data analysis method uses the Multiple Linear Regression Analysis model. Based on the analysis and results of hypothesis testing, it can be concluded that the information technology utilization variable has a value of tcount (4.000) > tTable (1.661) and a significance value of (0.000) < 0.05. This shows that the use of information technology (X1) has a significant effect on the performance of MSMEs (Y). For the variable use of accounting information, the value of tcount (3.476) > ttable (1.661) and the significance value is (0.000) < 0.05. This shows that the use of accounting information (X2) has a significant effect on the performance of MSMEs (Y). Training variable, tcount value (3.870) > tTable (1.661) and significance value of (0.000) < 0.05. This shows that training (X3) has a significant effect on the performance of MSMEs (Y). The results show that the value of Fcount (6.779) > FTable (3.06) is significant. (0.00) < 0.05, this shows that the variables Use of Information Technology (X1), Use of Accounting Information (X2), and Training (X3) together have a significant effect on the performance of MSMEs (Y).
OPTIMALISASI KEPATUHAN PELAPORAN PPN MELALUI CORETAX DAN EFISIENSI PAJAK Herawati Khotmi; Suparlan; Elvina Setiawati
Jurnal Aplikasi Perpajakan Vol. 6 No. 1 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i1.110

Abstract

Coretax terbilang baru bagi wajib pajak dikarenakan coretax mulai diperlakukan mulai Januari 2025 untuk pelaporan SPT (Surat Pemberitahuan) masa PPN (Pajak Pertambahan Nilai). Untuk itu dalam penelitian ini memiliki tujuan yaitu menguji pengaruh Implementasi Coretax, efisiensi dan literasi digital terhadap kepatuhan pelaporan PPN. Selain itu untuk menguji literasi pajak memperkuat hubungan antara implementasi coretax dengan kepatuhan pelaporan PPN, dan untuk menguji literasi pajak dapat memperkuat hubungan antara efisiensi pajak dengan kepatuhan pelaporan PPN. System coretax sebagai platform digital terintegrasi yang dikembangkan oleh Direktorat Jenderal Pajak (DJP) Indonesia, bertujuan untuk meningkatkan efisiensi administrasi perpajakan, khususnya PPN. Metode analisis yang digunakan yaitu menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS-SEM) dengan perangkat lunak SmartPLS 4.0. Hasil dari penelitian ini yaitu implementasi coretax tidak berpengaruh terhadap kepatuhan pelaporan PPN, efisiensi pajak berpengaruh terhadap kepatuhan pelaporan PPN. literasi digital berpengaruh terhadap kepatuhan pelaporan PPN, literasi digital dapat memperkuat hubungan antara implementasi coretax dengan kepatuhan pelaporan PPN, Literasi digital dapat memperkuat hubungan antara efisiensi pajak dengan kepatuhan wajib pajak.
Penggunaan Media Sosial Untuk Memasarkan Abon Pada UKM Abon Hasanah Di Desa Kediri Selatan Kabupaten Lombok Barat Nursanty, Ida Ayu; Baehaki Syakbani; Rusli Amrul; Erviva Fariantin; I Nengah Arsana; I Made Murjana; M. Wahyullah; Nendy Pratama Agusfianto; Elvina Setiawati; Yusi Faizathul Octavia
Valid Jurnal Pengabdian Vol. 3 No. 2 (2025): Vol. 3 No. 2 Juli 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This community service program aims to support Micro, Small, and Medium Enterprises (MSMEs) in promoting shredded meat products (abon) to enhance public awareness and reach potential consumers. One of the main strategies implemented is the utilization of social media, particularly through the creation of an Instagram business account designed to build consumer trust in the product. The program was conducted in three stages: initial interviews and discussions, training and mentoring, and evaluation of MSME progress. The training focused on effective techniques for managing social media accounts, while mentoring involved monitoring the implementation of digital strategies and assessing the use of Instagram as a promotional platform. The results indicate that the shredded meat product has gained wider recognition among potential consumers, who consider it worth purchasing due to its savory taste and nutritional value as a daily food complement. Therefore, this community service program successfully expanded the market reach of abon through an appropriate digital marketing strategy.
Faktor-FaktorYang Mempegaruhi KinerjaI Pengerajin Tenun Di Desa Sukarara Afrian Catur Pramudya; Endang Kartini; Elvina Setiawati
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2025): Vol. 4 No. 1 Februari 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This research aims to find out about the factors that influence performance. This research variable consists of 3 (three) independent variables, namely education level (X1), training (X2), business age (X3) and 1 (one) dependent variable, namely performance. The population of this research is weaving craftsmen in Sukarara Village. The sampling used in this research was simple random sampling. The sample used was 95 respondents. This research uses associative quantitative methods and collects primary data using questionnaire techniques which are measured using a Likert scale. The analysis technique used is multiple linear analysis with IBM SPSS (Statistical Package for Social Science) version 25 software. The results of this research show that the level of education has a positive effect on performance, while training and business age have no effect on performance.
Faktor-Faktor Yang Mempengaruhi Kinerja Usaha Mikro, Kecil Dan Menengah (UMKM) Di Kecamatan Narmada Lalu Mulki Dewantara; Ida Ayu Nursanty; Elvina Setiawati
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2025): Vol. 4 No. 2 April 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

Micro, Small, and Medium Enterprises (MSMEs) have become a new economic force contributing to Indonesia's Gross Domestic Product (GDP). Currently, MSMEs have experienced a remarkable growth and contributed approximately 57% to Indonesia's GDP. This study aims to empirically examine the significant positive influence between independent variables, namely Capital (X1), Human Resources (X2), and Technology (X3), on the Performance of Micro, Small, and Medium Enterprises (SMMEs) (Y) in the Narmada District, West Lombok Regency. The research design employed in this study is associative research with a quantitative approach. The population consists of SMMEs in the Narmada District, West Lombok Regency. The sample was selected using probability sampling method, resulting in 88 formal MSMEs as the sample size. The data analysis was conducted using SPSS 25, employing classical assumption tests and multiple linear regression. The research findings indicate that capital has a significant positive influence on MSMEs' performance with a significance value of 0.003 < 0.05. Human resources have a significant positive influence on MSMEs' performance with a significance value of 0.001 < 0.05, and technology has a significant positive influence on MSMEs' performance with a significance value of 0.001 < 0.05.
ANALYSIS OF FACTORS AFFECTING THE USE OF ACCOUNTING INFORMATION IN MICRO, SMALL, AND MEDIUM ENTERPRISES IN MATARAM Yuhana Nurhandayani; Ida Ayu Nursanty; Elvina Setiawati
ShariaBiz International Journal of Economics & Business Vol. 1 No. 1 (2024)
Publisher : Fakultas Agama Islam Universitas Islam Al-Azhar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36679/shariabiz.v%1i1.23

Abstract

This study aims to analyze the factors that influence the use of accounting information on Micro, Small, and Medium Enterprises in Mataram City. This study consists of two independent variables, namely business turnover (X1) and accounting knowledge (X2 ), and the dependent variable is the use of accounting information (Y). The population in this study is food and beverage MSMEs in the city of Mataram, amounting to 1,254 MSMEs. The sample selection method used in this research is the purposive sampling method. The criteria are based on the food and beverage MSMEs involved in using accounting information. The sample that meets the requirements in this study is 100 SMEs. The data analysis methods used are validity test, reliability test, multiple linear regression analysis, coefficient of determination, and hypothesis testing. Data analysis techniques using the Validity Test, Reliability Test, Classical Assumption Test, Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Multiple Linear Regression Analysis. The results of this study indicate that the business turnover variable has no significant effect on the use of accounting information because it has a significance value level (Sig.) of 0.822 > 0.05 and a t-table of 1.660. accounting knowledge has no significant effect on the use of accounting information because it has a significance value level (Sig.) of 0.492 > 0.05 and t-count 0.690 < t-table 1.660 in food and beverage SMEs.
Pemanfaatan Buah Pepaya Menjadi Keripik Dan Digitalisasi Marketing Di Desa Lelede Kecamatan Kediri Kabupaten Lombok Barat NTB Hj. Erviva Fariantin; Rusdi; Syaiful Amri; Indah Ariffianti; Elvina Setiawati; Sopian Saori; Dedy Febry Rachman
Valid Jurnal Pengabdian Vol. 2 No. 1 (2024): Vol. 2 No. 1 Juli 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The aim of this service is to utilize papaya fruit to make papaya chips and digitize marketing in Lelede Village, Kediri District, West Lombok Regency, NTB. We know that papaya can not only be consumed directly but can also be processed into various foods, one of which is "Papaya Chips" or "Papaya Chips". The presence of papaya chips has become a food choice that can be consumed by all groups, from children, teenagers to adults. This papaya chips product or "Papaya Chip" is considered very appropriate to meet the need for healthy snacks, because consumers are now increasingly smart and aware of health, and are willing to spend time paying attention to types of natural products, so that business opportunities are expected. This can be utilized by people who already have a business or who are about to set up a business to increase income to survive which is increasingly difficult. The method of implementing this service is carried out in three stages, namely the planning stage, implementation stage and evaluation stage. The results of the service are the activity of making papaya chips which includes the acquisition of raw materials, goods in process and finished goods with simple quality control. The production process can also be carried out in everyday life because the ingredients are easy to obtain, by using papaya fruit that is around us we can produce papaya chips and these chips can be marketed so that they can help the family's economic income.
Pengaruh Intensitas Modal, Debt Convenant, Dan Risiko Litigasi Terhadap Konservatisme Akuntansi Naimah; Elvina Setiawati
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2024): Vol. 2, No. 2, April 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This research aims to examine the influence of capital intensity, debt convenants, and litigation risk on accounting conservatism in manufacturing companies in the consumer goods industry sector listed on the IDX in 2017-2022). So this research variable consists of 3 (three) independent variables, namely capital intensity (X1), debt convenant (X2), litigation risk (X3) and the dependent variable, namely accounting conservatism (Y). The population of this research is 78 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. Samples were taken using a sampling technique, namely purposive sampling. The sampling method uses a purposive sampling method. Based on predetermined criteria, a sample size of 8 companies was obtained during 6 years of observation. Hypothesis testing uses multiple linear regression analysis. The analytical tool that will be used in this research is a statistical analysis technique based on computer software using the Statistical Product and Service Solutions (SPSS) program version 27. The results of this research are that capital intensity has no effect on accounting conservatism, debt convenants have a negative effect on accounting conservatism. , and litigation risk have a negative effect on accounting conservatism. The results of this research also show that accounting conservatism is influenced by Capital Intensity, Debt Covenant and Litigation Risk by 21%, while the remaining 79% is influenced by other factors not examined in this research
Co-Authors Afrian Catur Pramudya Agusfianto, Nendy Pratama Amrul, Rusli Ariffianti, Indah Baehaki Syakbani Baehaqi Syakbani Dedy Febry Rachman Endang Kartini Fariantin, Erviva Hengki Samudra Hj. Erviva Fariantin I Made Murjana I Nengah Arsana Ida Ayu Nursanty Khotmi, Herawati Lalu Mulki Dewantara M. Wahyullah Muhammad Irfadil Mustaan Mustaan Naimah Nursanty, Ida Ayu Reva Faturachman Soetrisno Rusdi Sopian Saori Sukma Hidayat Kurnia Abadi Suparlan . Syaiful Amri Widowati Yuhana Nurhandayani Yusi Faizathul Octavia