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All Journal J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Ilmu Sosial dan Humaniora Jurnal Ilmiah Pengabdian dan Inovasi
Rina Komala
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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FINTECH, PROFITABILITAS DAN EFISIENSI BANK UMUM KONVENSIONAL DI INDONESIA Sahdan Saputra; Rina Komala; R. Ayu Ida Aryani
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 2 (2023): JURNAL AKUNTANSI DAN SISTEM INFORMASI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i2.5523

Abstract

Tujuan penelitian ini adalah menganalisis dampak financial technology (FinTech) terhadap profitabilitas bank dan peran efisiensi bank dalam memitigasi dampak FinTech terhadap profitabilitas. Sampel sebanyak 40 bank umum tradisional yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2021 digunakan untuk penelitian ini. Dalam analisis ini, FinTech diukur dengan volume transaksi pinjaman P2P yang dilakukan oleh perusahaan FinTech, profitabilitas diukur dengan return on equity (ROA), dan efisiensi perbankan diukur dengan net interest margin (NIM). Hasil penelitian menunjukkan bahwa FinTech berpengaruh negatif dan signifikan terhadap profitabilitas. Selain itu, penelitian ini menunjukkan bahwa efisiensi bank memitigasi dampak negatif FinTech terhadap profitabilitas bank. Hasil penelitian ini menunjukkan bahwa tingkat efisiensi bank berperan strategis dalam meredam dampak FinTech sebagai pesaing yang dapat menurunkan profitabilitas bank.
Pengaruh Struktur Kepemilikan dan Tax Deduction Terhadap Tax Avoidance Baiq Dinda Puspita Ayu; R . Ayu Ida Aryani; Rina Komala
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 2 (2023): Edisi Juni 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i2.5702

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor potensial yang diduga mempengaruhi tindakan tax avoidance. Adapun variabel independen dalam penelitian ini adalah struktur kepemilikan dengan proksi (kepemilikan terkosentrasi, kepemilikan asing dan kepemilikan publik) dan tax deductions dengan proksi (beban pajak tangguhan, beban pajak kini, dan presntase jumlah saham disetor), sementara variabel dependentnya adalah tax avoidance. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2021. Sampel penelitian ini menggunakan metode puposive sampling dan di peroleh 140 perusahaan. Metode analisis menggunkan analisis statistik deskriptif dan Generalized Method of moments. Hasil penelitian menunjukan bahwa kepemilikan terkosentrasi, kepemilikan public dan beban pajak kini tidak berpengaruh terhadap tax avoidance, sedangkan kepemilikan asing, beban pajak tangguhan, dan presentase jumlah saham disetor berpengaruh positif dan signifikan terhadap tax avoidance. Dengan demikian untuk mencegah terjadinya tax avoidance, pemerintah harus memperkuat pengawasan serta memperkuat peraturan dan harus benar-benar dipatuhi oleh phak manajemne perusahaan dan jajarannya, untuk mengurangi aktivitas tax avoidance yang dilakukan oleh phak terkaitl agar dapat memberikan keuntungan kepada pihak tertentu.
Pelatihan Pembukuan Bumdes Pringgasela Lestari Dan Pengrajin Tenun Di Dusun Gubuk Daya Desa Pringgasela Kecamatan Pringgasela Kabupaten Lombok Timur Widia Febriana; Rina Komala; Raden Ayu Ida Aryani; Melati Rosanensi; Defel Septian; Wira Hendri
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 3 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Maret)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (623.808 KB) | DOI: 10.57248/jilpi.v1i3.116

Abstract

Historically, the Indonesian nation departed from the diversity of its rich cultural heritage. One of Indonesia's cultural heritage, namely the diversity of traditional woven fabrics. Each region certainly has its own variety of motifs and meanings regarding traditional woven fabric crafts, for example traditional woven crafts on the island of Lombok. One of the producers of woven fabrics on the island of Lombok is the Dusun Gubuk Daya, Pringgasela Village, which is one of the villages in East Lombok Regency. Pringgasela woven fabric has its own characteristics, namely having striped and elongated motifs. One woven fabric can spend three months working from the process of preparing the material to finishing. This weaving activity is one of the livelihoods of women in Pringgasela. Pringgasela woven fabrics come in various lengths with a width of up to 4 meters. To produce this woven cloth, it takes 2 weeks to three months, depending on the diligence of the craftsmen because it is related to the preparatory process before weaving, such as designing motifs, dyeing threads, weaving threads until the sustainability process. sustainability) carried out by weavers. Besides that, the administration is still done manually by the weavers because the weavers do not understand how to book and record finances, the archives are not well organized, and payments are still being made door to door. The abdimas team provides training on simple bookkeeping and simple filing. This research methodology uses a descriptive qualitative approach. This community service data collection method uses interviews, observation and documentation. This interview and observation technique was chosen to gather information about the process of making Sesek Weaving and supported by documentary data in the form of photos of the process of making Sesek Weaving and the data collection process needed to support this research. The results felt by the weavers and Bumdes administrators after carrying out this training were being able to make financial records with a simple financial notebook, there was a consumer filing book to record payments and monthly fees for weaving groups that were gathered in the BUMDes of Pringgasela Village and several people had made payments through the counter.
Pendampingan Peserta Didik dalam Kecerdasan Spiritual di SMP Muhammadiyah Mataram Widia Febriana; Rina Komala; Defel Septian; Gozin Najah Rusyada; R. Ayu Ida Aryani; Rahman Prasetyo
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 4 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Juni)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v1i4.149

Abstract

The problem of dedication is the low role of the school environment in increasing the spiritual intelligence of Muslim students at SMP Muhammadiyah Mataram. This service aims to 1) analyze the school environment at SMP Muhammadiyah Mataram, 2) analyze the level of spiritual intelligence of Muslim students at SMP Muhammadiyah Mataram, 3) analyze how much influence the school environment has on the spiritual intelligence of Muslim students at SMP Muhammadiyah Mataram. The service population is all Muslim students at SMP Muhammadiyah Mataram with a total of 51 students. Data collection uses questionnaires, observations, interviews, and documentation. The conclusions from the dedication are 1) The school environment is in the medium category, with a percentage of 66.7%, the highest aspects of the school environment, namely school discipline and teacher-student relations, a percentage of 21%. 1) The spiritual intelligence of Muslim participants at SMP Muhammadiyah Mataram is categorized as moderate with a percentage of 51, 1% and a high aspect of spiritual intelligence, namely the social aspect of 26%, 2) There is an influence of the school environment on the spiritual intelligence of Muslim students at SMP Muhammadiyah Mataram.
Pendampingan Peningkatan Nilai Tambah Usaha Rumput Laut Masyarakat Pesisir Dusun Badaq Kecamatan Labuhan Haji Kabupaten Lombok Timur Wira Hendri; Syafira Mahfuzi Ardiyati; Rina Komala; Stevany Hanalyna Dethan; Sahdan Saputra; Ahmad Murad
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 4 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Juni)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v1i4.179

Abstract

Seaweed is one of the sources of livelihood for fishermen besides catching fish. seaweed has a high economic value for the welfare of the people of Badaq Hamlet, Kertasari Village, East Lombok. In its development, seaweed farmers have experienced a decline in production in the last few years due to various factors including a shift in people's understanding of seaweed, fluctuating prices, and traditional planting methods. The community assistance program carried out by the community service team in collaboration with the local community through the theme of increasing the added value of seaweed businesses in coastal communities tries to solve the problem. The results of the mentoring program showed changes in the way coastal communities grow seaweed efficiently and more modern, the community recognizes and understands the types of seaweed that are suitable for cultivation in their place. 
Implementasi Pelatihan Manajemen Berbasis Sekolah bagi Tenaga Pendidik PAUD Mutiara Bunda Marswandi, Ega Dwi Putri; Rina Komala; Layali Ihyani; Febria Nurmelia Marlina
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 3 No. 4 (2025): Jurnal Ilmiah Pengabdian dan Inovasi (Juni)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v3i4.653

Abstract

This community service aims to implement the SBM concept at the Mutiara Bunda PAUD Institution through training, coaching and mentoring activities. The method used is Participatory Action Research (PAR) combined with outcome-based evaluation (OBE) and the CIPP (context, input, process, product) model. The results of the activity show that managers and teachers' understanding of the SBM concept has increased significantly. The institution succeeded in compiling important documents such as the miso vision, annual work plan, organizational structure and simple financial reporting. The conclusion of this activity is that a participatory and action-based approach has proven effective in encouraging the institutional independence of Mutiara Bunda PAUD and creating transparent, accountable and sustainable governance. This model has the potential to be replicated at the Mutiara Bunda PAUD Institution with a similar contextual approach.
Pengaruh Digital Marketing Terhadap Revisit Intention Objek Wisata di Kabupaten Sumbawa Barat Stevany Hanalyna Dethan; Baiq Dinna Widiyasti; Rina Komala
Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 4 (2023): Juni (Jurnal Ilmu Sosial dan Humaniora)
Publisher : CV Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jishum.v1i4.180

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh digital marketing terhadap revisit intention objek wisata di Kabupaten Sumbawa Barat. Jenis penelitian yang dilakukan dalam penelitian ini adalah penelitian asosiatif. Pengambilan sampel dilakukan dengan menggunakan non probability sampling yaitu dengan teknik purposive sampling dan sampel yang digunakan sebanyak 100 responden. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil dari penelitian ini bahwa digital marketing (accessibility, interactivity, entertainment dan credibility) mempunyai pengaruh terhadap revisit intention objek wisata Kabupaten Sumbawa Barat. Namun sub variabel informativeness yang mempunyai pengaruh tetapi tidak signifikan
Pelatihan Penulisan Sitasi dan Daftar Pustaka secara Manual bagi Mahasiswa untuk Penulisan Karya Tulis Ilmiah Dedi Aprianto; Sutarman; Lela Rahmawati; Alfian Sayuti; Rina Komala
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 2 No. 4 (2024): Jurnal Ilmiah Pengabdian dan Inovasi (Juni)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v2i4.453

Abstract

Students are faced with the challenge of producing quality and credible scientific papers. One important aspect of scientific papers is mastering citation and reference writing. This skill is often a weakness for students, thus triggering the desire to conduct community service. This community service aims to improve students’ ability to master the practice of manual citation and reference writing. The method used for this a community service was a training employed through lecturing, demonstrating, making group-discussion, and practicing. Hopefully, the program can improve the quality of students' scientific papers. The training program is important for the scientific papers, which was implemented for students. The results describe that equipping students with manual skills in citation and improving the quality of academic writing is urgent. The success of the program was evident with high participant satisfaction and significant improvement in the mean scores of the students’ feedback; satisfaction with training materials (4.28), satisfaction with the instructors (4.22), satisfaction with training facility (4.09), satisfaction with participant engagement (3.94), and level of understanding and application (4.20). Overall, the mean score is 4.1. The evaluation results suggest significant improvement in the pre-test’s mean score (61.65) and the post-test’s mean score (89.46). The program is expected to imply that students have an increased ability to compose quality scientific writings with accurate citations and references accurately and academically.
Co-Authors AHMAD MURAD Alfian Sayuti Baiq Dinda Puspita Ayu Baiq Dinna Widiyasti Dedi Aprianto Defel Septian Ega Dwi Putri Marswandi Febria Nurmelia Marlina Gozin Najah Rusyada Layali Ihyani Lela Rahmawati Melati Rosanensi R. Ayu Ida Aryani Raden Ayu Ida Aryani Rahman Prasetyo Saputra, Sahdan Stevany Hanalyna Dethan Sutarman Syafira Mahfuzi Ardiyati Widia Febriana Wira Hendri