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All Journal Jurnal Ilmiah Mandala Education (JIME) JIHAD : Jurnal Ilmu Hukum dan Administrasi Business Management Journal of Tabulation Economic Data Journal of Public Sector Financial Management
Evi Rosdiyanti
Akademi Bisnis Lombok
Arts Humanities Decision Sciences, Operations Research & Management Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Students’ Perceptions Of Budget Transparency In Public Sector Financial Management Evi Rosdiyanti; Noni Antika Kharunnisah
Business Management Vol. 5 No. 2 (2026): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v5i2.10478

Abstract

This study aims to analyze students' perceptions of budget transparency in public sector financial management. Budget transparency is an essential element of good governance that supports accountability, public oversight, and trust in public institutions. This study used a quantitative approach with a survey method. Respondents consisted of 50 second-semester students of the Public Sector Financial Management Study Program at the Lombok Business Academy. Data were collected through a structured questionnaire using a five-point Likert scale that measured several indicators of budget transparency, including accountability, public access to information, and the role of transparency in preventing budget misuse. Data were analyzed using descriptive statistical analysis by calculating the mean value to determine students' perceptions. The results showed that students generally had a positive perception of budget transparency. Students believed that transparency plays a crucial role in enhancing institutional accountability, facilitating public oversight, and reducing the potential for misuse of public funds. These findings imply that integrating the concepts of transparency and accountability into public sector financial management education is crucial for developing students' competencies as future public finance practitioners who are professional, transparent, and accountable.
Innovative Approach For Professional Development For Language Teachers In The Digital Age Nurfidah Nurfidah; Supriadin Supriadin; Evi Rosdiyanti; A. Fandir
Jurnal Ilmiah Mandala Education (JIME) Vol 12 No 1 (2026): Jurnal Ilmiah Mandala Education (Januari)
Publisher : Lembaga Penelitian dan Pendidikan Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jime.v1i2.10112

Abstract

  The development of digital technology has brought significant changes to language learning practices and requires language educators to continuously improve their professional competencies through innovative approaches. This study aims to examine various innovative approaches to the professional development of language educators in the digital era and identify their benefits, challenges, and implications for improving the quality of language learning. The study employed a qualitative descriptive approach through literature review and limited case studies. Data were collected through analysis of reputable scientific documents, education policy reports, and semi-structured interviews with language educators and professional development program managers. Data analysis was conducted thematically to identify patterns, strategies, and barriers in the implementation of innovative technology-based approaches. The results show that innovative approaches, such as digital technology integration, collaborative learning, and strengthening digital literacy, contribute positively to improving the pedagogical, professional, and digital competencies of language educators. However, challenges such as limited technological skills and resistance to change remain major obstacles. These findings emphasize the importance of developing professional development models that are contextual, sustainable, and adaptive to the dynamics of language education in the digital era.
Analisis Potensi Pedagang Kaki Lima di Tanjung Lingkungan Hotel Mina Tanjung Lombok Utara Tahun 2026 Panji Rizki Kurniawan; Evi Rosdiyanti; Supratman
Journal of Tabulation Economic Data Vol. 2 No. 1 (2026)
Publisher : Akademi Bisnis Lombok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67462/34n5eq22

Abstract

Penelitian ini bertujuan untuk menganalisis potensi ekonomi pedagang kaki lima (PKL) di kawasan Tanjung, khususnya di lingkungan Hotel Mina Tanjung, Kabupaten Lombok Utara, tahun 2026. Penelitian dilakukan untuk mengidentifikasi karakteristik pedagang, jenis usaha, tingkat pendapatan, serta hubungan antarvariabel yang memengaruhi potensi ekonomi sektor informal tersebut. Metode penelitian menggunakan pendekatan kuantitatif deskriptif dengan dukungan analisis statistik parametrik dan nonparametrik. Data dikumpulkan melalui observasi lapangan, wawancara, dan penyebaran kuesioner kepada pedagang. Hasil penelitian menunjukkan bahwa sektor kuliner mendominasi jumlah pedagang dengan proporsi terbesar, diikuti oleh usaha minuman, aksesoris, dan jasa. Sektor kuliner juga memiliki rata-rata pendapatan tertinggi sebesar Rp250.000 per hari. Hasil uji chi-square menunjukkan bahwa hubungan antara jenis usaha dan kategori pendapatan tidak signifikan secara statistik dengan nilai p>0,05p > 0,05p>0,05. Namun demikian, uji korelasi menunjukkan adanya hubungan yang sangat kuat dan signifikan antara jumlah pedagang dan tingkat pendapatan dengan koefisien korelasi sebesar r=0,998r = 0,998r=0,998. Hasil regresi linear sederhana memperlihatkan bahwa peningkatan jumlah pedagang berpengaruh positif terhadap kenaikan pendapatan. Temuan ini menunjukkan bahwa potensi ekonomi PKL di kawasan Hotel Mina Tanjung tergolong tinggi, terutama didukung oleh lokasi yang strategis dan tingginya aktivitas wisata. Kendala yang dihadapi meliputi keterbatasan fasilitas, penataan ruang, akses air bersih, pengelolaan sampah, dan akses modal usaha. Oleh karena itu, diperlukan intervensi kebijakan berupa penataan kawasan, penyediaan fasilitas pendukung, pembinaan usaha, serta penguatan kelembagaan UMKM agar aktivitas ekonomi informal dapat berkembang secara berkelanjutan
Digital Transformation of Academic Administration Servicesto Improve Student Satisfaction Evi Rosdiyanti; A. Fandir; Noni Antika Khaerunnisah; Nurfidah
JIHAD : Jurnal Ilmu Hukum dan Administrasi Vol. 8 No. 3 (2026): JIHAD : Jurnal Ilmu Hukum dan Administrasi
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/65tcqa79

Abstract

This study analyzes the influence of digital transformation in academic administration services on student satisfaction at Akademi Bisnis Lombok (AKBIL). Digital transformation encompasses the Academic Information System (SIAKAD), online student admission, e-office, and electronic signatures, implemented since 2022. Using a quantitative explanatory survey with 212 respondents (N=450, proportionate stratified random sampling) and modified SERVQUAL dimensions—digital reliability, system responsiveness, information assurance, technology-based empathy, and digital tangibility—the multiple linear regression results show all five dimensions positively and significantly affect student satisfaction. Digital reliability (β=0.312; p<0.001) proved the most dominant predictor, followed by system responsiveness (β=0.241), information assurance (β=0.198), technology-based empathy (β=0.176), and digital tangibility (β=0.143). Collectively, the model explains 64.7% of student satisfaction variance (R²=0.647; F=71.34; p<0.001). Findings underscore the urgency of strengthening digital HR competency and IT infrastructure as key strategies for improving academic service quality at private vocational institutions. 
Integrasi Faktor Lingkungan, Sosial, dan Tata Kelola (ESG) dalam Manajemen Keuangan Perusahaan Evi Rosdiyanti; Muhammad Mahfuz; Jumadil Akhir; Sairil Anwar
Journal of Public Sector Financial Management Vol 2 No 2 (2026): Journal of Public Sector Financial Management (Oktober)
Publisher : Bussiness Academy of Lombok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67462/zy14ct54

Abstract

Integrasi faktor Lingkungan, Sosial, dan Tata Kelola (ESG) dalam manajemen keuangan perusahaan semakin dianggap sebagai elemen penting dalam perencanaan dan pengambilan keputusan finansial yang berkelanjutan. Penelitian ini bertujuan untuk menganalisis bagaimana perusahaan mengintegrasikan prinsip-prinsip ESG dalam manajemen keuangan mereka dan mengeksplorasi dampak penerapan ESG terhadap kinerja keuangan perusahaan. Dengan menggunakan pendekatan kualitatif berbasis studi kasus dan analisis konten, penelitian ini mengumpulkan data primer melalui wawancara mendalam dengan pengambil keputusan di sektor keuangan dan keberlanjutan, serta data sekunder dari laporan tahunan dan laporan keberlanjutan perusahaan. Hasil penelitian menunjukkan bahwa faktor lingkungan, sosial, dan tata kelola secara signifikan mempengaruhi keputusan investasi, alokasi modal, serta pengelolaan risiko dalam perusahaan. Integrasi ESG memungkinkan perusahaan untuk mengurangi risiko jangka panjang terkait dengan perubahan regulasi lingkungan, konflik sosial, dan praktik tata kelola yang buruk. Selain itu, perusahaan yang mengimplementasikan kebijakan ESG yang kuat menunjukkan peningkatan efisiensi operasional dan dapat memperoleh akses yang lebih baik ke modal, meningkatkan reputasi, dan mengurangi biaya modal. Meskipun demikian, tantangan utama yang dihadapi adalah kurangnya standar konsisten dalam pengukuran dan pelaporan kinerja ESG, serta kesulitan dalam mengukur dampak langsung dari faktor ESG terhadap kinerja finansial jangka pendek. Penelitian ini memberikan wawasan mengenai pentingnya integrasi ESG dalam manajemen keuangan untuk menciptakan nilai jangka panjang yang berkelanjutan dan mengurangi ketidakpastian di pasar global.
Co-Authors A. Fandir A. Fandir Jumadil Akhir Muhammad Mahfuz Noni Antika Khaerunnisah Noni Antika Kharunnisah Nurfidah Nurfidah Nurfidah Panji Rizki Kurniawan Sairil Anwar Supratman Supratman Syarifoeddin, Elya Wibawa