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All Journal Jurnal Pengabdian Magister Pendidikan IPA Jurnal Abdimas Sangkabira Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Kreasi: Jurnal Inovasi dan Pengabdian Kepada Masyaraka Jurnal Multidisiplin West Science Sharia Economic and Management Business Journal (SEMBJ) Journal of Innovative and Creativity Sciences du Nord Community Service
Dina Amalya Putri
Universitas Mataram
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Minat Investasi Emas dalam Perspektif Syariah: Telaah Akuntansi Syariah, Zakat, dan Risiko Dina Amalya Putri; Dewi Rispawati
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1528

Abstract

Investasi emas merupakan investasi yang paling aman untuk beberapa tahun kedepan. Mengingat perang dagang yang terjadi selama ini membuat pengaruh besar terhadap harga emas. Tujuan penelitian ini yaitu untuk menganalisis pengaruh kesadaran zakat, pemahaman akuntansi syariah, persepsi resiko terhadap minat mahasiswa berinvestasi emas, menganalisis persepsi resiko memoderasi hubungan antara pemahaman akuntansi syariah dengan minat mahasiswa berinvestasi emas dan persepsi resiko memoderasi hubungan antara kesadaran zakat dengan minat mahasiswa berinvestasi emas. Sampel dalam penelitian ini yaitu mahasiswa semester 4 (empat) D-III akuntansi Universitas Mataram. Dari 122 mahasiwa yang mengisi google form sebanyak 103 mahasiswa. Metode analisis yang digunakan dalam penelitian ini yaitu menggunakan Structural  Equation  Modeling  (SEM)  berbasis  Partial  Least  Squares  (PLS-SEM) dengan menggunakan prangkat lunak SmartPLS 4.0. Hasil olah data menjukkan bahwa kesadaran zakat, pemahaman akuntansi syariah, persepsi resiko berpengaruh terhadap minat mahasiswa berinvestasi emas. Sedangkan persepsi resiko dapat memoderasi hubungan antara pemahaman akuntansi syariah dengan minat mahasiswa berinvestasi emas dan persepsi resiko tidak memoderasi hubungan antara kesadaran zakat dengan minat mahasiswa berinvestasi emas. Saran dari penelitian ini sebaiknya menambahkan variabel penelitian seperti literasi keuangan dan transparansi keuangan.
Pengaruh Pencatatan Keuangan, Modal Usaha, Biaya Operasional, Pengelolaan Aset, dan Penggunaan Teknologi terhadap Tingkat Pendapatan Nelayan: Studi Kasus pada Nelayan Tradisional di Keruak Lombok Timur Dina Amalya Putri; Herawati Khotmi
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.3008

Abstract

This study aims to examine the influence of financial recording, business capital, operational costs, asset management, and technology use on the income levels of traditional fishermen in Keruak . The study was conducted using a quantitative approach and analytical techniques using Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS software. A sample of 86 traditional fishermen was obtained using a purposive sampling method. The analysis results indicate that financial recording, operational costs, and asset management significantly influence fishermen's income. Meanwhile, business capital and technology use did not show a significant effect. The implications of these findings point to the importance of financial management and operational efficiency in improving the welfare of traditional fishermen.
Konflik Antar Kelas dalam Pelaporan Keuangan berdasarkan Perspektif Teori Konflik Karl Marx pada Perusahaan Makanan Siap Saji X, Y, Z di Nusa Tenggara Barat Dina Amalya Putri
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4759

Abstract

This study aims to analyze class conflicts in financial reporting practices based on Karl Marx’s conflict theory in three food companies located in West Nusa Tenggara, Indonesia. Marx’s conflict theory serves as the conceptual framework to understand power relations between capital owners (bourgeois class) and workers (proletarian class) within the context of financial reporting, which is not merely technical but also ideological. This research employs a qualitative descriptive approach using a case study method on Companies X, Y, and Z. Data were collected through in-depth interviews with management, accounting staff, and production workers, as well as documentation of internal and external financial reports. Data analysis was conducted through data reduction, data display, and conclusion drawing based on the Miles and Huberman model. The results reveal that financial reporting serves as an arena where class conflicts are manifested between capital owners striving to maximize profit and workers seeking better welfare. The conflicts are evident in accounting decisions such as labor cost recognition, inventory valuation, and disclosure policies. Financial reporting is also used as a legitimacy tool to maintain the company’s image among investors and regulators, while issues of distributive justice for workers are often marginalized. Although auditing and corporate governance mechanisms help mitigate conflicts, they still tend to favor the interests of the capital-owning class. This study contributes to the development of critical accounting literature in Indonesia by demonstrating that financial reporting is not entirely neutral but is embedded with power relations and economic interests. Furthermore, the findings provide practical implications for companies to strengthen transparency, ethics, and social justice in their financial reporting practices.
Penerapan Manajemen Karakter dan Kepemimpinan pada Siswa Pondok Pesantren Wasilatul Abror Tifani Dame Hasany; Dhanny Safitri; Dinis Cahyaningrum; Isra Dewi Kuntary Ibrahim; Ni Wayan Adelia Mutiara Asri; Dina Amalya Putri; Siti Anggriana; M. Jumaedi
Sciences du Nord Community Service Vol. 2 No. 02 (2025): Sciences du Nord Community Service
Publisher : North Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71238/sncs.v2i02.81

Abstract

This community service activity aimed to strengthen character management and leadership among students (santri) at Pondok Pesantren Wasilatul Abror. Islamic boarding schools play a strategic role in shaping generations who are not only intellectually competent but also disciplined, ethical, and capable of leadership. However, the challenges of globalization demand more structured character and leadership development so that students can adapt to social changes while upholding Islamic values. The program was held on at the Wasilatul Abror Islamic Boarding School Hall, involving students from elementary to secondary levels. The methods applied included interactive lectures, sharing sessions, mentoring, and leadership games based on experiential learning. The results showed high enthusiasm among students, active participation in discussions, and improvement in discipline, responsibility, and teamwork skills. The activity effectively enhanced students’ awareness of self-management and integrity-based leadership. It is recommended that similar programs be conducted regularly to ensure the sustainability of character and leadership development within the pesantren environment.
Pelatihan Pengaplikasian Mendeley Dalam Penulisan Tugas Akhir Untuk Mahasiswa Dina Amalya Putri; Khairul Mujahidi; Feryansyah; Reny Wardiningsih; Herawati Khotmi; Resty Yusnirmala Dewi; Khaerul Umam
Kreasi: Jurnal Inovasi dan Pengabdian kepada Masyarakat Vol. 5 No. 1 (2025): April
Publisher : BALE LITERASI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kreasi.v5i1.1354

Abstract

Pencantuman sumber rujukan atau sitasi memegang peranan penting dalam penyusunan karya tulis ilmiah. Melalui sitasi, penulis dapat memberikan penghargaan kepada pemilik gagasan asli serta menghindari praktik plagiarisme, baik yang disengaja maupun yang tidak disadari. Banyak penulis pemula yang tanpa sadar terjebak dalam pelanggaran etika akademik akibat kurangnya pemahaman terhadap teknik sitasi yang tepat. Saat ini, tersedia berbagai alat bantu digital yang dapat digunakan untuk mempermudah proses pengelolaan referensi dan penyusunan sitasi. Salah satu perangkat yang cukup populer adalah Mendeley, sebuah aplikasi berbasis open source yang dirancang untuk membantu mahasiswa, dosen, dan peneliti dalam mengatur serta mengelompokkan literatur ilmiah sesuai kebutuhan topik atau kategori tertentu.
Pengelolaan Bisnis Dan Manajemen Wirausaha Sentra IKM Khaerul Umam; Reny Wardiningsih; Resty Yusnirmala Dewi; Feryansyah; Dina Amalya Putri; Eva Solina; Lalu Andika Noviawan
Jurnal Pengabdian Magister Pendidikan IPA Vol 9 No 2 (2026): April-Juni 2026
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v9i2.15482

Abstract

This community service activity aims to improve the knowledge and skills of Small and Medium Industry (SMI) Center managers in Central Lombok Regency in business and entrepreneurial management. The main problems faced by partners include a low understanding of business management, suboptimal financial management, a lack of clear division of tasks, and the limited use of digital technology in product marketing. The activity implementation method is carried out through three stages: preparation, implementation, and evaluation. The training activity was attended by 20 participants from four centers. The material provided covered human resource management, business financial management, and digital marketing strategies. The education and training method used a combination of lectures, discussions, questions and answers, as well as pre- and post-tests to measure the level of participant understanding. The results of the activity showed an increase in participants' understanding of the importance of structured business management, a clear division of tasks and responsibilities, separation of personal and business finances, regular financial records, and the use of social media as a marketing tool. In addition, participants will implement more professional and sustainable business management practices. This activity makes a positive contribution to strengthening the capacity of SMI Center managers, which is expected to increase productivity, expand market reach, and strengthen business competitiveness in the future.
KEGIATAN MENANAM MANGROVE SEBAGAI WUJUD BLUE ACCOUNTING DALAM PENGUATAN EKOWISATA BERKELANJUTAN Eva Solina; Eni Indriani; Nurabiah Nurabiah; Herawati Khotmi; Resty Yusnirmala Dewi; Reny Wardiningsih; Dina Amalya Putri; Rizka Oktaviana; Feryansyah Feryansyah; Khaerul Umam
Jurnal Abdimas Sangkabira Vol. 6 No. 2 (2026): Jurnal Abdimas Sangkabira, Juni 2026
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.v6i2.2891

Abstract

Ekosistem mangrove merupakan aset lingkungan bernilai ekonomi tinggi melalui jasa ekosistem yang dihasilkannya. Namun, abrasi di Pantai Tembobor, Desa Sigar Penjalin, Kabupaten Lombok Utara, telah menyebabkan penurunan tutupan mangrove. Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan merehabilitasi kawasan pesisir terdampak abrasi melalui penanaman mangrove serta memperkenalkan konsep blue accounting sebagai kerangka pencatatan nilai ekonomi aset lingkungan pesisir. Kegiatan dilaksanakan secara partisipatif dan kolaboratif dengan melibatkan sekitar 150 peserta, terdiri atas dosen dan mahasiswa Fakultas Ekonomi dan Bisnis Universitas Mataram, mahasiswa internasional Murdoch University Australia, serta Kelompok Sadar Wisata (Pokdarwis) Pantai Tembobor. Pelaksanaan kegiatan pada 4 Desember 2025 meliputi tahap persiapan, pembekalan dan penanaman, serta penutupan. Hasil kegiatan menunjukkan sekitar 200 bibit Rhizophora sp. berhasil ditanam pada area terdampak abrasi. Evaluasi observasi partisipatif menunjukkan mayoritas peserta memahami fungsi ekologis mangrove dan konsep blue accounting, khususnya keterkaitan rehabilitasi ekosistem dengan pencatatan nilai ekonomi jasa lingkungan. Kegiatan ini merekomendasikan pengukuran stok karbon, valuasi jasa ekosistem, dan penguatan kapasitas Pokdarwis untuk mendukung pengelolaan pesisir berbasis blue accounting yang berkelanjutan.
Analisis Kredibilitas ESG dan Pengungkapan Sustainability Report terhadap Nilai Perusahaan Sektor Energi di Indonesia Dina Amalya Putri; Rival Pahrijal; Rani Eka Arini
Jurnal Multidisiplin West Science Vol 5 No 02 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i02.3253

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kredibilitas ESG dan pengungkapan laporan keberlanjutan terhadap nilai perusahaan sektor energi di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan melibatkan 85 responden yang dipilih melalui sampling purposif, yang berfokus pada pemangku kepentingan yang familiar dengan praktik ESG dan pelaporan keberlanjutan. Data dikumpulkan menggunakan kuesioner skala Likert dan dianalisis menggunakan SPSS versi 25 melalui statistik deskriptif, uji validitas dan reliabilitas, uji asumsi klasik, dan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kredibilitas ESG memiliki pengaruh positif yang signifikan terhadap nilai perusahaan, mencerminkan pentingnya praktik lingkungan, sosial, dan tata kelola yang autentik dalam memperkuat kepercayaan pemangku kepentingan dan mengurangi risiko yang dirasakan. Pengungkapan laporan keberlanjutan juga menunjukkan pengaruh positif yang signifikan, menyoroti peran transparansi dan pelaporan komprehensif dalam meningkatkan persepsi pasar dan reputasi korporat. Secara bersamaan, kedua variabel tersebut menjelaskan proporsi yang substansial dari variasi nilai perusahaan, menyarankan bahwa implementasi ESG yang kredibel dikombinasikan dengan strategi pengungkapan yang efektif berkontribusi pada kinerja korporat yang berkelanjutan. Temuan ini memberikan implikasi praktis bagi manajer dan pembuat kebijakan dalam meningkatkan komunikasi ESG dan praktik keberlanjutan untuk meningkatkan nilai perusahaan di sektor energi Indonesia.
Humanism Investment Decisions: The Role Of Financial Attitude Through Financial Behavior Among Academics Yusri Karmila; Eny Suprapti; Dina Amalya Putri
Sharia Economic and Management Business Journal (SEMBJ) Vol. 7 No. 2 (2026): Sharia Economic and Management Business
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/sembj.v7i2.1933

Abstract

Background: Investment decisions in the modern era no longer focus solely on financial gains but also require consideration of ethical, social, and humanitarian values. Although financial literacy continues to improve, there remains a gap in understanding how humanistic values rooted in religion are internalized in investment decisions, particularly among academics who play a strategic role as agents of social change. The suboptimal role of financial attitudes and behaviors in bridging these values highlights the need to examine deeper mechanisms. Therefore, this research is important to contribute to the development of an investment decision-making model that is not only economically rational but also ethical and oriented toward social welfare. Method: This quantitative study examines the influence of humanism on academics’ investment decisions, with financial attitudes and financial behavior serving as mediating variables. Data were collected via a questionnaire from academics in Makassar who have investment experience. The sampling technique used was purposive sampling. This study employed a quantitative method using a survey approach involving 99 respondents who were lecturers at private universities in Makassar. Data were collected using a questionnaire with a 1–5 Likert scale and analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method via SmartPLS version 4.0 software and a structural model to test the research hypotheses. Results: 1) Financial attitudes have a significant positive effect on humanism in investment decision-making (p-value 0.000 < 0.10). 2) Financial attitudes have a significant positive effect on financial behavior (p-value 0.000 < 0.10). 3) Financial behavior has a significant positive effect on humanism in investment decision-making (p-value 0.092 < 0.10). 4) Financial attitude has a positive but insignificant effect on humanism in investment decision-making through financial behavior (p-value 0.121 > 0.10). Conclusion: Research shows that financial attitudes play a significant role in shaping humanistic investment decisions among academics. Positive financial attitudes were found not only to have a direct impact on humanistic investment orientation but also to encourage more disciplined and planned financial behavior. Sound financial behavior involves selecting investments that take into account humanistic values, ethics, and sustainability. However, the lack of significance does not directly indicate that the process of transformation from financial attitudes to behavior, and ultimately to humanistic investment decisions, is not yet consistent or optimal.
Dampak Covid-19: Financial Performance dan Financial Distress PT. Sri RejekiIsman Tbk dalam Satu Dekade Feryansyah; Rini Adriani Auliana; Dina Amalya Putri
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol. 7 No. 1 (2026): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan): In-Press
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v7i1.6138

Abstract

Pandemi COVID-19 menjadi titik balik bagi kinerja dan kesehatan keuangan PT Sri Rejeki Isman Tbk (Sritex). Kebijakan pemerintah dalam rangka penanganan pandemi COVID-19 membawa perubahan yang cukup besar terhadap aktivitas operasional Sritex. Namun, kebijakan tersebut tidak mampu diikuti oleh Sritex secara maksimal sehingga perusahaan tidak dapat beroperasi sebagaimana mestinya seperti sebelum pandemi COVID-19. Penelitian ini bertujuan untuk mengamati kinerja keuangan dan kesulitan keuangan Sritex dalam kurun satu dekade yang meliputi masa sebelum, selama, dan setelah pandemi COVID-19. Metode penelitian menggunakan pendekatan deskriptif kuantitatif dengan teknik analisis statistik deskriptif common size trend yang menjelaskan kinerja keuangan dan kesulitan keuangan dari data-data keuangan yang telah dikumpulkan dengan teknik dokumentasi pada laporan keuangan Sritex tahun 2014 hingga 2024. Hasil penelitian menunjukkan bahwa kinerja keuangan Sritex sebelum pandemi COVID-19 berada dalam kondisi yang relatif sehat. Hal ini didukung pula oleh hasil pengamatan menggunakan model prediksi financial distress yang menempatkan Sritex pada zona sehat (safe zone) tanpa indikasi kesulitan keuangan. Sebaliknya, pada masa pandemi dan pascapandemi COVID-19, kinerja keuangan Sritex mengalami penurunan yang signifikan. Kondisi ini juga didukung oleh hasil pengamatan dengan model prediksi financial distress yang sama, di mana Sritex berada dalam kondisi tidak sehat (distress zone). Implikasi penelitian ini adalah perusahaan perlu memperkuat pengelolaan keuangan, terutama dalam menjaga likuiditas, struktur modal, dan efisiensi operasional agar lebih siap menghadapi krisis ekonomi. Selain itu, hasil penelitian ini dapat menjadi pertimbangan bagi investor dan kreditur dalam menilai kesehatan keuangan perusahaan melalui analisis rasio keuangan dan model prediksi kesulitan keuangan.
Co-Authors Dewi Rispawati Dhanny Safitri Dinis Cahyaningrum Eni Indriani Eny Suprapti Eva Solina Feryansyah Feryansyah Feryansyah Feryansyah Herawati Khotmi Herawati Khotmi Ibrahim, Isra Dewi Kuntary Khaerul Umam Khaerul Umam Khairul Mujahidi Lalu Andika Noviawan M. Jumaedi Ni Wayan Adelia Mutiara Asri Nurabiah Rani Eka Arini Reny Wardiningsih Reny Wardiningsih Resty Yusnirmala Dewi Resty Yusnirmala Dewi Rini Adriani Auliana Rival Pahrijal Rizka Oktaviana Siti Anggriana Tifani Dame Hasany Yusri Karmila