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All Journal The Indonesian Accounting Review JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jambura Accounting Review Jurnal Aplikasi Akuntansi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Riset Akuntansi Aksioma JAZ: Jurnal Akuntansi Unihaz Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Community Service FARABI: Jurnal Matematika dan Pendidikan Matematika JURNAL ILMIAH GLOBAL EDUCATION Jurnal Penyuluhan Pertanian Journal of Finance and Business Digital (JFBD) Journal of Accounting Management Business and International Research Jurnal Akuntansi Manado (JAIM) Journal of Economics and Management Scienties Riwayat: Educational Journal of History and Humanities Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi
Lukman Effendy, Lukman
Magister Akuntansi, Universitas Mataram, Nusa Tenggara Barat
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Determinasi Inklusi Keuangan Dan Pengaruh Sosial Terhadap Minat Penggunaan Teknologi Keuangan Dengan Moderasi Gender Zohriana, Widi; Effendy, Lukman
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11143

Abstract

Penelitian ini bertujuan untuk menguji hubungan antara inklusi keuangan dan pengaruh sosial terhadap minat penggunaan teknologi keuangan mahasiswa Fakultas Ekonomi dan Bisnis Universitas Mataram dengan dimoderasi gender. Jenis penelitian ini menggunakan pendekatan kuantitatif dengan metode simple random sampling dan  terpilih 385 mahasiswa sebagai sampel. Analisis data penelitian menggunakan SmartPLS 4.0. Hasil penelitian menunjukkan bahwa inklusi keuangan dan pengaruh sosial berpengaruh positif terhadap minat penggunaan teknologi keuangan. Gender tidak mampu memoderasi hubungan inklusi keuangan dan pengaruh sosial terhadap minat penggunaan teknologi keuangan karena layanan keuangan digital semakin inklusif, dengan literasi keuangan, aksesibilitas, dan kemudahan penggunaan sebagai faktor dominan. Hasil penelitian ini dapat menjadi referensi bagi pengambil kebijakan dan penyedia fintech dalam merancang strategi adopsi yang lebih inklusif dengan menekankan inklusi keuangan dan pengaruh sosial sebagai faktor utama. Penelitian ini berimplikasi bahwa pendekatan untuk meningkatkan adopsi teknologi keuangan dapat berkonsentrasi pada meningkatkan inklusi keuangan dan pengaruh sosial tanpa membedakan pendekatan berdasarkan gender.
Optimalisasi Kinerja Keuangan Melalui Green Accounting: Moderasi Corporate Social Responsibility Oktaviani, I Gusti Ayu Komang Tri Puspa; Effendy, Lukman
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11484

Abstract

Tujuan penelitian ini yakni menguji penerapan Green accounting dalam mengeksplorasi kinerja keuangan perusahaan manufaktur di Indonesia dengan mempertimbangkan peran Corporate Social Responsibility (CSR) dalam mencapai pertumbuhan berkelanjutan. Penelitian ini menerapkan metode pendekatan kuantitatif dengan teknis analisis regresi data panel pada perusahaan manufaktur selama periode 2019-2023. Dalam penelitian ini, penulis menggunakan sebanyak 390 sampel dari 78 perusahaan selama 5 tahun. Green Accounting dinilai dengan penilaian PROPER, kinerja keuangan dinilai dengan analisis rasio keuangan (ROA), dan Corporate Social Responsibility (CSR) dinilai dengan penilaian GRI Standards. Temuan ini mengindikasikan yakni Green Accounting berpengaruh terhadap kinerja keuangan perusahaan, begitu pula Corporate Social Responsibility (CSR). Penelitian ini memberikan kontribusi dengan menunjukkan bahwa implementasi Green Accounting tidak hanya berdampak langsung terhadap peningkatan kinerja keuangan perusahaan, tetapi juga diperkuat oleh peran moderasi Corporate Social Responsibility (CSR). Temuan ini memberikan bukti empiris bahwa sinergi praktik ramah lingkungan dan tanggung jawab sosial perusahaan mampu mendorong pertumbuhan bisnis yang berkelanjutan.
The effect of budget goal clarity, organizational commitment, accounting control, and adherence to laws on the perception of government performance of Central Lombok Regency Jawadi, Fathul; Basuki, H. Prayitno; Effendy, Lukman
The Indonesian Accounting Review Vol. 6 No. 1 (2016): January - June 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i1.850

Abstract

This research was conducted to examine the effect of budget goal clarity, organization-al commitment, accounting control and adherence to laws on the perceptions of gov-ernment performance. The respondents consists of the structural positions in a region-al government such as the chair person of a body, an agency, a division, a subdivision, and the team of government performance report of Central Lombok Regency. It used a purposive sampling method to get the respondents. They were asked to respond a set of questions in a questionnaire. Of the 90 questionnaires distributed, only 78 question-naires were valid for analysis. The data were analyzed using multi-linear regression method with SPSS 18.0. The results show that budget goal clarity and organizational commitment have an effect on the perception of government performance. The ac-counting control and adherence to laws have no effect on the perceptions of govern-ment performance. It implies that is important to have observation of planning and budget execution as well as the local government commitment to make the financial transaction control and adherence of laws run effectively. The local government shall obey the existing laws in order to integrate the strategic plan system, governance accounting system, budgeting system and exchequer system into an integrated system by improving human resource and information technology.
Strengthening Community Services Based On Sustainable Ecotourism With A Business Acumen Focus In The Nipah Beach Conservation Area: A Collaborative Initiative Between University of Mataram and Universiti Utara Malaysia Indriania, Eni; Nurabiah, Nurabiah; Effendy, Lukman; Osa Afgani, Azril; Muhammad Alwi, Lalu; Irsan, Sahrul
International Journal Of Community Service Vol. 4 No. 4 (2024): November 2024 (Indonesia - Thailand - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v4i4.815

Abstract

This international community engagement activity, a collaborative endeavor between the Faculty of Economics and Business (FEB) University of Mataram (Unram), Indonesia, and Universiti Utara Malaysia (UUM), Malaysia, strategically focused on bolstering community services through sustainable ecotourism in the Nipah Beach conservation area, North Lombok Regency, Indonesia. A core objective was to integrate business acumen and financial literacy into conservation efforts, empowering local communities to develop viable, environmentally responsible enterprises. Held on November 10, 2024, the initiative brought together lecturers and students from the Diploma III Accounting program at FEB Unram and their counterparts from UUM. Key activities included an in-depth session on sea turtle conservation, a comprehensive discussion on business opportunities within sustainable ecotourism, an introductory workshop on financial literacy for small-scale ventures, and the symbolic release of juvenile turtles. This article meticulously details the project's conceptualization, planning, implementation, and potential long-term impacts, emphasizing its novel contribution to environmental preservation, local economic empowerment, and the cultivation of international academic and entrepreneurial collaboration.
Pengaruh Kinerja Lingkungan Dan Intellectual Capital Terhadap Kinerja Keuangan (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022) Agustina, Ira; Effendy, Lukman
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.1125

Abstract

This research aims to determine the influence of environmental performance and intellectual capital on the financial performance of mining companies listed on the Indonesian Stock Exchange (BEI) in 2018-2022. The independent variables in this research are environmental performance which is measured using the PROPER rating, and intellectual capital is measured using the Value Added Intellectual Coefficient (VAICTM). The dependent variable in this research is financial performance measured using return on assets (ROA). The sampling method used purposive sampling so that the sample obtained was 24 company data. The data analysis technique uses panel data regression analysis with the eviews 12 application. The research results show that environmental performance has no effect on financial performance, and intellectual capital has no effect on financial performance.
Pengaruh Influencer Marketing, Motivasi Diri, Dan Pengetahuan Investasi Terhadap Pengambilan Keputusan Investasi Saham (Studi Kasus Mahasiswa Universitas Mataram) Maulida, Baiq Irma Uriwatin; Effendy, Lukman
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.v10i2.516

Abstract

This research was conducted to analyze deeply how influencer collaboration influences stock investment decision-making among students, as seen through increased self-motivation and investment knowledge. The method used in this study is quantitative with descriptive statistics and partial least square structural equation modeling (PLS-SEM) analysis using SmartPLS 4. Data collection was carried out using a questionnaire technique. The sample of this study consisted of 150 students from the Faculty of Economics and Business, University of Mataram. The research findings indicate that influencer marketing, self-motivation, and investment knowledge have a significant positive influence on stock investment decision-making. These findings provide insights for university stakeholders to enhance motivation and investment knowledge among students and optimize the use of influencer marketing
Analisis Faktor Intensi dan Pengaruh Penggunaan Quick Response Code Indonesian Standard (QRIS) Terhadap Kondisi Keuangan Mahasiswa Azzahra, Zihaddiah Fitri; Effendy, Lukman
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i2.214

Abstract

Pesatnya perkembangan teknologi pembayaran digital melalui implementasi Quick Response Code Indonesian Standard (QRIS) menghadirkan metode transaksi non-tunai yang praktis dan efisien, termasuk di kalangan mahasiswa. Penelitian ini bertujuan menganalisis faktor-faktor yang memengaruhi intensi penggunaan QRIS serta dampaknya terhadap kondisi keuangan mahasiswa. Sampel penelitian berjumlah 396 mahasiswa Universitas Mataram yang diperoleh dengan metode Slovin. Analisis data menggunakan Partial Least Square (PLS) melalui SmartPLS 4.0. Hasil penelitian menunjukkan bahwa ekspektasi kinerja dan ekspektasi usaha berpengaruh positif signifikan terhadap intensi penggunaan QRIS, sedangkan pengaruh sosial, kondisi yang memfasilitasi, dan keamanan tidak berpengaruh signifikan. Tingkat intensi penggunaan QRIS tergolong sedang namun juga terbukti berpengaruh positif terhadap kondisi keuangan mahasiswa, menunjukkan bahwa QRIS berkontribusi dalam meningkatkan efisiensi pengelolaan keuangan. Secara teoretis, hasil penelitian ini memperkuat model UTAUT dalam konteks keuangan digital di kalangan generasi muda. Secara praktis, hasil penelitian ini dapat menjadi masukan bagi pemerintah, lembaga keuangan, dan pihak universitas untuk meningkatkan literasi serta adopsi pembayaran digital melalui edukasi dan kemudahan akses QRIS bagi mahasiswa.
Pengaruh Modal Dan Umur Usaha Terhadap Pendapatan Umkm Di Kota Mataram Yanti, Ni Wayan Ayu Yusvika; Effendy, Lukman; Astuti, Widia
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 4 (2025): Jurnal Riset Mahasiswa Akuntansi, Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i4.2131

Abstract

This study examines the effect of capital and business age on MSMEs income in Mataram City. Capital and business age are important factors that are thought to be able to determine the level of income of MSME actors. This study was conducted on 100 MSME actors in Mataram City using a quantitative approach and multiple linear regression methods as analysis tools. The results of the study indicate that capital and business age have a significant and positive effect on MSME income. This means that the greater the capital owned by MSME actors, the greater the income that can be obtained and the longer a business is run, the higher the income generated due to increased experience and business efficiency. This finding strengthens the theory of production which states that capital and skills (in this case represented by business age) are important factors in creating economic output. The implications of this study provide a warning signal that in order to increase income, MSME actors must pay attention to the availability of sufficient capital and long-term business sustainability. Local governments and related agencies are also advised to provide ongoing financing and training support as a form of more effective and sustainable MSMEs empowerment.
Co-Authors Animah Animah Anis, Suwiton M. Astiti, Komang Artrilens Azis, Muhammad Aulia Hibatullah Azzahra, Zihaddiah Fitri Basuki, H. Prayitno BS, Sapto Hendri Cahyaningtias, Susi Retna Elih Juhdi Muslihat, Elih Juhdi Elin Erlina Sasanti Ema Yanti Eni Indriani ERNA WIDIASTUTY Furqon, Sayyid Ali Husnaini, Wahidatul Indriania, Eni Iqsir, Baiq Retno Sofiana Ira Agustina, Ira Irsan, Sahrul Isna, Isnawati Isnaini, Zuhrotul Isnawati Isnawati Jawadi, Fathul Jurati, Jurati Kurniadi, Dwifan Maulida, Baiq Irma Uriwatin Muhammad Alwi, Lalu Mustofa, Miftakhul Ilmi Nurabiah, Nurabiah Nurianti, Baiq Gendis OKTA ROSFIANI Oktaviani, I Gusti Ayu Komang Tri Puspa Osa Afgani, Azril Pratiwi*, D.Ertin Eza Putri, Nabila Novanda Robith Hudaya Sahara, Allma Satriani Satriani Sukmawati Sukmawati Surohman, Surohman Thahir, Alamsyah M. Ulfa, Meliyana Waskito, Shiddiq Wati, Yana Aristia Widia Astuti Yanti, Ni Wayan Ayu Yusvika Zohriana, Widi