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All Journal BALANCE Jurnal Akuntansi dan Bisnis JAZ: Jurnal Akuntansi Unihaz Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Abdimas Berdaya : Jurnal Pembelajaran, Pemberdayaan dan Pengabdian Masyarakat Jurnal Abdimas Sangkabira Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Aplikasi Perpajakan PEDAMAS (Pengabdian Kepada Masyarakat) Equivalent : Journal of Economic, Accounting and Management Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Mahasiswa Akuntansi
Rizki, Novia
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THE DEVELOPMENT OF PROJECT-BASED LEARNING E-BOOK: A CASE STUDY FROM ACCOUNTING BILINGUAL CLASSES IN INDONESIA Kartikasari, Nungki; Hudaya, Robith; Rizki, Novia; Hanani, Tri
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): October 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1068

Abstract

This article aims to develop an e-book based on Project Based Learning needs in the Basic Accounting course for Bilingual Classes. The type of research used is research and development. The research model used in this study is the modified ADDIE method, which consists of 5 stages: analyzing, designing, developing, evaluating, and implementing. The data collection in this research includes collecting material from credible sources, then arranging it according to the order of the material in the Semester Learning Plan, and using an attractive design. Design validation is carried out by media experts and material experts. The validation results show a good value where this e-book is suitable for use. Design revisions are only limited to minor revisions and these revisions are based on validation forms from media experts and material experts, such as consistent use of terms, additional discussions, and additional report examples. Small group trials have also been carried out and found that the basic accounting electronic book value is suitable for use.
PENERAPAN AKUNTANSI LINGKUNGAN DARI SUDUT INDUSTRI PERHOTELAN Rizki, Novia; Priyambodo, Victoria Kumanintyas; Sukma, Paradisa; Prasidya, Tusta C.I.T
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i1.5892

Abstract

This study aims to determine, identify and analyze efforts to implement green accounting or environmental accounting by Hotel X. The analysis used in this study differs from that used in previous studies in that it divides all forms of environmental accounting efforts into environmental accounting indicators which The 3-star hotel that serves as the research object also differs from earlier studies. The method used in this research is descriptive qualitative with a case study. Data was collected through interviews and observation. The research object is Hotel X, a 3-star hotel located in Gili Trawangan, Lombok, Indonesia. The result shows that of the four environmental accounting indicators, Hotel X is the most dominant in terms of internal failure costs. This is because the company has not maximized environmental prevention costs and environmental detection costs. External failure costs that are currently being incurred by Hotel X, are only related to cleaning and turtle conservation costs
Analisis Penjabaran Transaksi Valuta Asing Pada PT Bank Central Asia Tbk Tahun 2022 Dan 2023 Ayu, Nurmaya Ade Kresna; Kamilatuzzahirah, Siti Alifany; Mawarni, Rika; Pitriyani, Putri Rahayu; Rizki, Novia
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.
TECHNOLOGY AND COOPERATIVE ACCOUNTABILITY: APPROACHES TO ORGANIZATIONAL AND MANAGEMENT, BUSINESS AND SERVICES, AND FINANCIAL ASPECTS Rizki, Novia; Priyambodo, Victoria K; Hanani, Tri; Gayatri, Baiq Alon P.
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
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.
PENINGKATAN PERLINDUNGAN DATA PRIBADI DALAM TRANSAKSI ELEKTRONIK PADA SISWA SEKOLAH MENENGAH PERTAMA DI KOTA MATARAM Rizki, Novia; Priyambodo, Victoria Kusumaningtyas; Sukma, Paradisa; Almagfira, Anisa Sava
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1272

Abstract

The Internet is a basic need for all groups in various aspects of life from an educational, social, and economic perspective. Teenagers, as internet users, are at risk of experiencing personal data leakage due to a lack of vigilance. This service activity aims to increase the awareness of junior high school students as millennial teenagers regarding protecting personal data in social media and electronic transactions. It is hoped that with this education, the level of misuse of personal data in Indonesia will decrease. The method used is the lecture method. Activities are carried out through three stages: planning, implementation, evaluation, and reporting. The activity went well, and as a result of the evaluation, participants could sort out data that could be shared and should not be shared with other people, both from the Internet and directly. They knew how to protect personal data.
PENINGKATAN KAPASITAS POKDARWIS MELALUI PELATIHAN ADMINISTRASI KEUANGAN DI SAKRA BARAT KABUPATEN LOMBOK TIMUR Hanani, Tri; Rizki, Novia; Agustiningsih, Wulandari; Hartini, Intan Juwita
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1309

Abstract

The tourism sector is one of Indonesia's leading sectors. Pokdarwis is a community group that voluntarily cares about managing and improving regional tourism. Pokdarwis often receive funds for activities that must be managed and accounted for properly, including Pokdarwis of Rensing Sakra Barat Village. This community service activity aims to increase the capacity of Human Resources of Pokdarwis Sakra Barat, East Lombok Regency, through financial administration training. With this training, Pokdarwis is expected to be able to carry out complete and structured financial administration so that all finances are recorded and reported correctly. The activity was carried out for one day, on May 21, 2024, attended by the management and members of Pokdarwis at the culinary market, a local tourist spot they currently manage. The community service team presented material and examples of financial administration by linking the actual situation according to what was conveyed by Pokdarwis members. From the evaluation results, the management and members of Pokdarwis stated that the activity provided sufficient understanding and expressed satisfaction with the activity facilities.
Analisis Faktor-Faktor Melemahnya Kurs Rupiah pada Era Digital Cahyadi, Ridho; Aditya Yunanda, Rama; Samanta Putra, Ronal; Indra Jaya, Satria; Putra Bayu, Surya; Rizki, Novia
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 5 No. 2 (2024): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v5i2.2341

Abstract

Di zaman yang semakin maju ini, hampir semua aspek kehidupan mengalami perubahan, termasuk dalam bidang ekonomi. Perkembangan digital dalam aspek ekonomi internasional telah membawa perubahan yang signifikan dan mendalam. Teknologi digital telah memfasilitasi perdagangan global melalui platform e-commerce, memungkinkan perusahaan kecil dan menengah untuk menjangkau pasar internasional dengan lebih mudah dan biaya yang lebih rendah. Perkembangan digital juga mendorong inovasi dalam layanan keuangan, seperti fintech, yang menawarkan solusi pembayaran yang lebih cepat dan aman, serta akses kredit yang lebih luas. Penelitian ini bertujuan untuk menguraikan faktor-faktor yang mempengaruhi melemahnya nilai rupiah indonesia pada era digital, dampak melemahnya kurs rupiah, serta penanggulangannya. Metode penelitian yang digunakan dalam jurnal ini adalah metode Studi Pustaka (Library Research). Dalam konteks digitalisasi, inflasi yang tinggi dan suku bunga yang tidak tepat berpotensi memperburuk depresiasi rupiah, sementara pengaturan jumlah uang beredar oleh bank sentral menjadi semakin penting dalam mengendalikan inflasi yang dipicu oleh permintaan yang meningkat. Dampak penurunan kurs di era digital terlihat dari kenaikan biaya impor, yang langsung memengaruhi inflasi, daya beli masyarakat, dan profitabilitas perusahaan, terutama di sektor yang bergantung pada teknologi dan bahan baku asing. Oleh karena itu, strategi penanggulangan yang diterapkan oleh Bank Indonesia, termasuk kebijakan suku bunga dan koordinasi antara kebijakan fiskal dan moneter, sangat krusial untuk menjaga stabilitas nilai tukar dan menciptakan lingkungan ekonomi yang kondusif, serta mendukung pertumbuhan berkelanjutan di tengah tantangan digitalisasi.
ANALISIS SELISIH KURS TRANSAKSI MATA UANG ASING DITENGAH FLUKTUASI EKONOMI PADA PT PERTAMINA (PERSERO) TAHUN 2018-2023 Hasnawati, Pebriani; Cempaka, Putri; Aziza Arofani, Syofiatul; Rizki, Novia
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/qr252q05

Abstract

In recent years, uncertainty and fluctuations in the global economy, triggered by the Covid-19 pandemic, have posed significant challenges for companies, including PT Pertamina (Persero). One key issue is the volatility in exchange rates between the US dollar and the rupiah, which directly impacts cash flow and profitability, especially in Pertamina’s international transactions. Since the company uses the US dollar as its functional currency, sudden exchange rate changes can increase raw material costs and reduce revenues from products sold. This study aims to examine how PT Pertamina (Persero) handles foreign exchange differences in foreign currency transactions and manages the associated risks to minimize negative effects on its financial statements. The research employs a descriptive quantitative method to explain and describe the company's financial condition in relation to foreign exchange risk. Secondary data from PT Pertamina’s Annual Financial Statements from 2018-2023 is used, including information on foreign currency transactions, exchange rate differences, and the impact of global economic fluctuations. Data analysis is conducted descriptively and qualitatively, involving data collection, classification, and interpretation to assess the effect of economic fluctuations on exchange rates.The findings reveal that exchange rate fluctuations, especially between the US dollar and rupiah, significantly affected Pertamina’s financial performance between 2018 and 2023. While the company recorded its highest profit in 2019 and its largest loss in 2022, the study highlights the importance of hedging strategies to manage exchange rate risks and ensure financial stability.
Hubungan Antara Nilai Tukar dan Volume Perdagangan Internasional Annisa, Tiara; Yusmania, Titin Riswanda; Kirani, Vina Amellia; Rizki, Novia
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.718

Abstract

Abstract : This research aims to understand the relationship between exchange rates and international trade. The research method used is by applying the literature study method by collecting data from previous studies. The results of this study are that exchange rates have a close relationship with international trade. When a country's currency exchange rate weakens, exported goods become cheaper on the international market, increasing competitiveness, while imports become more expensive and vice vers. Abstrak : Penelitian ini memiliki tujuan untuk memahami bagaimana hubungan antara nilai tukar dan perdagangan internasional. Metode penelitian yang digunakan yaitu dengan menerapkan metode studi literatur dengan mengumpulkan data dari studi-studi terdahulu. Hasil dari penelitian ini yaitu nilai tukar memiliki hubungan erat dengan perdagangan internasional. Ketika nilai tukar mata uang suatu negara melemah, barang ekspor menjadi lebih murah di pasar internasional, meningkatkan daya saing, sementara impor menjadi lebih mahal dan sebaliknya.
Analisis Perlakuan Akuntansi Atas Transaksi Mata Uang Asing dan Selisih Kurs (Studi Kasus pada PT Adaro Energy Indonesia Tbk) Maylisa, Riska; Ningsih, Sri Rohyanti; Molastika, Theresa Julia; Rizki, Novia
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 2 (2024): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v2i2s.734

Abstract

Abstract : This study aims to analyze the accounting treatment of foreign currency transactions and exchange rate differences at PT Adaro Energy Indonesia Tbk. The issue raised in this study is whether the accounting treatment is in accordance with PSAK 221. The theory used in this study focuses on the accounting principles set forth in the relevant PSAK, particularly in the context of recognition and remeasurement of foreign currency transactions and their impact on the company’s financial statements. The results showed that the accounting treatment of foreign currency transactions and foreign exchange differences in the financial statements of PT Adaro Energy Indonesia Tbk has been in accordance with applicable accounting standards, namely PSAK 221. This finding confirms the importance of compliance with accounting standards in the presentation of transparent and accountable financial statements. Abstrak : Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi atas transaksi dalam mata uang asing dan selisih kurs pada PT Adaro Energy Indonesia Tbk. Permasalahan yang diangkat dalam penelitian ini adalah, apakah perlakuan akuntansi tersebut telah sesuai dengan PSAK 221. Teori yang digunakan dalam penelitian ini berfokus pada prinsip-prinsip akuntansi yang diatur dalam PSAK yang relevan, khususnya dalam konteks pengakuan dan pengukuran kembali transaksi dalam mata uang asing serta dampaknya terhadap laporan keuangan perusahaan. Hasil penelitian menunjukkan bahwa perlakuan akuntansi atas transaksi dalam mata uang asing dan selisih kurs pada laporan keuangan PT Adaro Energy Indonesia Tbk telah sesuai dengan standar akuntansi yang berlaku, yaitu PSAK 221. Temuan ini menegaskan pentingnya kepatuhan terhadap standar akuntansi dalam penyajian laporan keuangan yang transparan dan akuntabel.
Co-Authors Aditya Yunanda, Rama Agustiningsih, Wulandari Almagfira, Anisa Sava Andika Noviawan, Lalu Annisa, Tiara Aulia, Yesi Rahma Ayu, Nurmaya Ade Kresna Aziza Arofani, Syofiatul Azzahra, Zihaddiah Fitri Basri, Dade Irawan Cahyadi, Ridho Cempaka, Putri Firdausi, Deni Karunia Gayatri, Baiq Alon P. Hanani, Tri Hartini, Intan Juwita Hasnawati, Pebriani Indra Jaya, Satria K. Priyambodo, Victoria Kamilatuzzahirah, Siti Alifany Kartikasari, Nungki Kirani, Vina Amellia Mawarni, Rika Maylisa, Riska Molastika, Theresa Julia Ningsih, Sri Rohyanti Paradisa Sukma Pitriyani, Putri Rahayu Prasedya, Tusta Citta Ihtisan Tri Prasidya, Tusta C.I.T Priyambodo, Victoria K Priyambodo, Victoria K. Priyambodo, Victoria Kumanintyas Priyambodo, Victoria Kusumaningtyas Putra Bayu, Surya Putriasih, Ni Putu Swasthyas Robith Hudaya Samanta Putra, Ronal Sri Pancawati Martiningsih, Sri Pancawati Sulistiani, Baiq Dewi Syawila, Bintang Olvi Wardiningsih, Reny Yunita Putri, I Gusti Ayu Yusmania, Titin Riswanda Zahirah, Sayyidah Yasmin