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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 Abadimas Gorontalo Jurnal Abdimas Sangkabira Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital 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 Riset Mahasiswa Akuntansi
Rizki, Novia
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Meningkatkan Kesadaran Pentingnya Pendidikan Tinggi Melalui Sosialisasi dan Motivasi Siswa Sekolah Menengah Atas di Lombok Timur rizki, novia; Hanani, Tri; Priyambodo, Victoria Kusumaningtyas; Sukma, Paradisa; Agustiningsih, Wulandari; Noviawan, Lalu Andika; Prasedya, Tusta Citta Ihtisan Tri; Kartikasari, Nungki
Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 3 (2024): Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat
Publisher : Faculty of Cultural Studies, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.gramaswara.2024.004.03.02

Abstract

Human resources are considered high quality when they have a high level of education. Human resources with a high level of education are expected to be able to respond to the challenges of the times and keep up with global developments in information technology. Higher education is education that is pursued after completing high school. The purpose of the community service activity is to raise awareness of the importance of higher education through socialization and motivation of high school students in East Lombok. The activity method involves three stages: initial observation, implementation of the activity, and evaluation of the activity results. The results indicate that participants felt the socialization and motivation materials presented provided insights into higher education, interactive presentation of materials, and assistance in understanding career choices to determine their major in higher education. In terms of motivation, participants felt more interested in continuing their education to higher education after participating in the socialization and motivation activities. Keywords: human resources; higher education; motivation
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.
Perhitungan dan Pelaporan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) di Lombok Timur Azzahra, Zihaddiah Fitri; K. Priyambodo, Victoria; Rizki, Novia; Kartikasari, Nungki
Jurnal Abdimas Berdaya : Jurnal Pembelajaran, Pemberdayaan dan Pengabdian Masyarakat Vol 8, No 1 (2025): Jurnal Abdimas Berdaya
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jab.v8i1.1054

Abstract

Analisis Selisih Kurs Dan Transaksi Mata Uang Asing Terhadap Laporan Keuangan Pt Bca (Bank Central Asia) Tahun 2023 Sulistiani, Baiq Dewi; Syawila, Bintang Olvi; Basri, Dade Irawan; Zahirah, Sayyidah Yasmin; Rizki, Novia
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 8 No 1 (2025): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v8i1.325

Abstract

Penelitian ini menganalisis dampak selisih kurs dan transaksi mata uang asing terhadap laporan keuangan PT Bank Central Asia (BCA). Dalam era globalisasi dan digitalisasi, perusahaan seperti BCA menghadapi tantangan dalam mengelola fluktuasi nilai tukar yang dapat mempengaruhi kinerja keuangan. Metode penelitian menggunakan pendekatan kuantitatif dengan studi pustaka dari laporan tahunan BCA tahun 2023. Hasil penelitian menunjukkan bahwa selisih kurs yang timbul dari transaksi mata uang asing secara langsung tercermin dalam laba rugi perusahaan, memengaruhi profitabilitas serta nilai aset dan liabilitas moneter. Selain itu, penelitian menemukan bahwa BCA telah menerapkan prinsip akuntansi yang sesuai dengan PSAK, meskipun tantangan dalam penerapannya tetap ada karena volume transaksi yang tinggi. Penelitian ini merekomendasikan analisis sensitivitas untuk mengidentifikasi risiko yang dihadapi perusahaan dan langkah mitigasi yang perlu diambil. Dengan demikian, hasil penelitian ini memberikan wawasan bagi perusahaan lain dalam mengelola risiko valuta asing dan meningkatkan transparansi dalam laporan keuangan.
ANALISIS ASPEK PERPAJAKAN PT PMA DI INDONESIA: STUDI KASUS WAJIB PAJAK NON PKP Rizki, Novia; Priyambodo, Victoria Kusumaningtyas; Sukma, Paradisa
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.v6i1.117

Abstract

Penelitian ini bertujuan untuk menganalisis praktik perpajakan pada perusahaan Penanaman Modal Asing (PMA) yang belum berstatus Pengusaha Kena Pajak (Non PKP) dan baru berdiri pada tahun 2022–2023. Fokus penelitian adalah pada implementasi kewajiban pajak, tantangan yang dihadapi, serta tingkat pemahaman dan kepatuhan terhadap regulasi perpajakan yang berlaku di Indonesia. Pendekatan yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara semi-terstruktur kepada pihak internal perusahaan dan konsultan pajak eksternal. Hasil penelitian menunjukkan bahwa meskipun belum berstatus PKP, perusahaan tetap memiliki kewajiban perpajakan seperti pelaporan SPT Tahunan PPh Badan, pemotongan PPh Pasal 21, dan pelaporan atas transaksi jasa dan sewa. Tantangan utama yang dihadapi adalah keterbatasan pemahaman pajak, ketergantungan terhadap konsultan, serta hambatan dalam pengajuan status PKP secara sukarela. Penelitian ini merekomendasikan perlunya edukasi pajak sejak awal pendirian perusahaan serta peningkatan peran Direktorat Jenderal Pajak dalam membina wajib pajak badan usaha asing yang baru berdiri. Temuan ini juga menambah wawasan literatur perpajakan, khususnya pada entitas PMA skala kecil dan tahap awal.
Analisis Pengendalian Persediaan Pada Hotel X Di Senggigi Lombok Putriasih, Ni Putu Swasthyas; Yunita Putri, I Gusti Ayu; Rizki, Novia
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 2 (2025): Jurnal Riset Mahasiswa Akuntansi, Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i2.2198

Abstract

This study aims to analyze the inventory control process at Hotel X, a five-star hotel in the Senggigi tourist area, West Lombok. This study uses a qualitative approach to determine the role of receiving in the procedure of receiving, issuing goods and managing inventory in the warehouse in supporting the operations of Hotel X. Data in this study were collected through field observations andinterviews with related parties at the hotel, especially the receiving department. The results of the study indicate that Hotel X applies the Economic Order Quantity (EOQ) method to minimize storage costs and avoid excess or shortage of inventory and uses stewardship theory to provide an initial understanding of the process of incoming and outgoing goods in the warehouse. Inventory controlis carried out in a coordinated manner starting from the receiving, purchasing, to the upper management level, and uses a bin card recording system and the Power Pro application to support the accuracy of stock data. Inventory grouping is carried out based on departments such as food & beverage, housekeeping, and engineering to increase efficiency. The control system implementedhas proven effective in maintaining smooth hotel operations and supporting optimal guest service.
PEMBERDAYAAN STAF STORE DALAM MENINGKATKAN KEPATUHAN TERHADAP SOP DI SEKTOR PERHOTELAN Agustiningsih, Wulandari; Rizki, Novia; Priyambodo, Victoria K.; Kartikasari, Nungki
PEDAMAS (PENGABDIAN KEPADA MASYARAKAT) Vol. 3 No. 03 (2025): MEI 2025
Publisher : MEDIA INOVASI PENDIDIKAN DAN PUBLIKASI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan kepatuhan staf store terhadap Standard Operating Procedure (SOP) di lingkungan Hotel Aruna Senggigi. Metode pelaksanaan terdiri atas penyuluhan mengenai pentingnya SOP serta pengidentifikasian langsung area penyimpanan berdasarkan kategori barang. Kegiatan dilaksanakan selama satu hari, dengan pendekatan partisipatif dan praktik langsung di ruang gudang hotel. Hasil pengabdian menunjukkan bahwa staf menjadi lebih memahami alur kerja berdasarkan SOP, mampu mengelompokkan barang dengan lebih tertata, dan mulai menerapkan sistem penyimpanan yang lebih terstruktur sesuai dengan hasil diskusi dan bimbingan selama kegiatan berlangsung.
ANALISIS PENGENDALIAN INTERNAL TERHADAP PENDAPATAN HOTEL: STUDI KASUS HOTEL XYZ LOMBOK Rizki, Novia; Agustiningsih, Wulandari; Priyambodo, Victoria Kusumaningtyas
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3634

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas pengendalian internal terhadap pendapatan pada Hotel XYZ dengan menggunakan pendekatan studi kasus dan kerangka kerja COSO (Committee of Sponsoring Organizations of the Treadway Commission). Fokus penelitian diarahkan pada lima komponen utama pengendalian internal, yaitu lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi terhadap aktivitas operasional hotel yang berkaitan dengan proses pencatatan dan pelaporan pendapatan. Hasil penelitian menunjukkan bahwa sistem pengendalian internal Hotel XYZ belum berjalan secara optimal. Ditemukan sejumlah kelemahan, seperti pemisahan tugas yang belum jelas, otorisasi transaksi yang lemah, sistem pencatatan beberapa transaksi secara manual, serta kurangnya pemantauan dan audit internal yang konsisten. Kondisi ini meningkatkan risiko kesalahan dan potensi penyimpangan dalam laporan pendapatan hotel. Oleh karena itu, diperlukan perbaikan dalam struktur pengendalian internal, pemanfaatan teknologi informasi, serta peningkatan kompetensi sumber daya manusia untuk mendukung transparansi dan akuntabilitas keuangan hotel.
MENUJU UMKM BERKELANJUTAN: INTEGRASI DIGITALISASI AKUNTANSI, KOMPETENSI SDM, DAN PENGELOLAAN KEUANGAN: TOWARDS SUSTAINABLE MSMES: INTEGRATING ACCOUNTING DIGITALIZATION, HUMAN RESOURCE COMPETENCE, AND FINANCIAL MANAGEMENT Aulia, Yesi Rahma; Rizki, Novia
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.417-431

Abstract

This study investigates the influence of accounting digitalization, human resource (HR) competence, and financial management on the sustainability of Micro, Small, and Medium Enterprises (MSMEs). Using a quantitative approach, data were collected through purposive sampling involving 126 MSMEs across five cities and districts on Lombok Island, Indonesia. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that accounting digitalization, HR competence, and financial management each have a significant and positive impact on MSME sustainability. These results highlight the importance of digital integration, strategic HR development, and sound financial practices as essential components in ensuring business resilience and long-term viability. The study contributes to the growing body of research on MSME sustainability and offers practical insights for policy makers, business practitioners, and development agencies seeking to foster sustainable entrepreneurship in emerging markets.
SOSIALISASI PROFESI AKUNTAN DAN KELAS INTERNASIONAL AKUNTANSI PADA SEKOLAH MENENGAH ATAS DI LOMBOK TIMUR Rizki, Novia
Jurnal Abdimas Gorontalo (JAG) Vol 6 No 2 (2023): Jurnal Abdimas Gorontalo (JAG), November 2023
Publisher : UPPM Politeknik Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30869/jag.v6i2.1209

Abstract

Accounting is a science that studies the preparation of financial reports and various types of financial analysis, while an accountant is a profession that carries out accounting. The accounting profession is very diverse, ranging from public accountants, corporate accountants, educator accountants, to government accountants. Each type of accounting profession has different qualifications, duties and responsibilities. For high school students, knowledge about the accounting profession is still very minimal, so socialization is needed regarding this matter. This community service activity is in the form of socialization which aims to better understand the various accounting professions so that they can strengthen them to continue studying in the accounting department.In addition to this socialization, material about international accounting classes was added, especially at the University of Mataram. The methods for implementing these service activities include preparation, preparation of materials and media, socialization, and post-socialization by evaluating activities. A positive response was given by socialization participants who were students majoring in Social Sciences who were in class XII.
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 Devi, Ni Gusti Ayu Wiranti Ferdaus, Nadia Nuril Feryansyah, Feryansyah Gayatri, Baiq Alon P. Hanani, Tri Hartini, Intan Juwita Hasnawati, Pebriani Huyasin, Yasifa 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 Sulistiani, Baiq Dewi Syawila, Bintang Olvi Tanjung, Inda Yani Yunita Putri, I Gusti Ayu Yusmania, Titin Riswanda Zahirah, Sayyidah Yasmin