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DAMPAK NILAI FINAL TERHADAP KINERJA DOSEN DALAM PERSPEKTIF MAHASISWA AKUNTANSI Yusli Mariadi; Isnawati Isnawati; Zuhrotul Isnaini
Jurnal Aplikasi Akuntansi Vol 3 No 2 (2019): Jurnal Aplikasi Akuntansi, April 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1048.316 KB) | DOI: 10.29303/jaa.v3i2.54

Abstract

FAKTOR-FAKTOR KONTIJENSI YANG MEMENGARUHI PENGIMPLEMENTASIAN PRAKTIK AKUNTANSI MAANAJEMEN PADA USAHA KECIL MENENGAH (UMKM) DI KOTA MATARAM Nurabiah Nurabiah; Herlina Pusparini; Yusli Mariadi
Jurnal Aplikasi Akuntansi Vol 5 No 1 (2020): Jurnal Aplikasi Akuntansi, Oktober 2020
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/jaa.v5i1.91

Abstract

Perkembangan sector UMKM yang demikina pesat memperlihatkan bahwa terdapat potensi yang besar jika hal ini dapat dikelola dan dikembangkan dengan baikyang tentunya akan dapat mewujudkan usaha mikro, kecil, dan menengah yang tangguh. Tetapi ketidakmampuan UMKM untuk memanfaatkan alat atau praktik-praktik akuntansi manajemen dan penggunaan praktik akuntansi manajemen (PAM) oleh UMKM Indonesia masih didominasi oleh PAM tradisional serta penggunaan PAM kontemporer masih sedikit. Oleh karena itu tujuan penelitian ini adalah ingin mengetahui seberapa jauh pengimplementasian PAM dan factor-faktor kontijensi yang berpengaruh pada pengimplementasian PAM oleh sector UMKM di Kota Mataram NTB. Adapun responden dalam penelitian ini adalah staf keuangan dan pemilik/manajer. Sumber data yang digunakan adalah data primer dengan penyebaran kusioner. Pengujian hipotesis menggunakan analisis regresi linier berganda. Hasil penelitiannya menyatakan bahwa implementasi praktik-praktik akuntansi manajemen sudah cukup bagus walaupun untuk UMKM yang skalanya kecil belum detail penggunaan akuntansi manajemen. Faktor-faktor kontinjensi yang berpengaruh pada pengimplementasian praktik akuntansi manajemen (PAM) yang digunakan oleh UMKM di kota Mataram NTB antara lain ketidakpastian lingkungan, persaingan pasar, tingkat kualifikasi staff akuntansi internal, dan ukuran perusahaan, sedangkan partisipasi pemilik atau manajer belum berpengaruh terhadap pengimplementasian PAM.
CORPORATE BRAND VALUE DAN NILAI SAHAM PERUSAHAAN Eni Indriani; Nina Karina Karim; Robith Hudaya; Widyastuti Widyastuti; Yusli Mariadi
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.23

Abstract

Investment in a company is expected to provide a profitable return and has an increasing share value. This study aims to determine the effect of trademarks on the value of the company's share. Furthermore, this research is developed to analyze the influence of brand value on the company's stock performance in the banking industry which is ranked in 100th of Indonesia's Most Valuable Brand. The results of this study found that the independent variable (brand value) has a significance value under 0.05 to the dependent variable (share value) with a positive direction. So it can be concluded that the trademark has a positive effect on the value of the company's shares on banking sector in Indonesia. This can be interpreted that the higher the value of the trademark, the higher the value of the company's stock.
ANALISIS HUBUNGAN KONTROL KEAMANAN, REPUTASI E-VENDOR, KEAKRABAN, DAN PERCEIVED REPUTATION DENGAN KEPERCAYAAN DALAM PENGGUNAAN E-COMMERCE Nurabiah Nurabiah; Herlina Pusparini; Nurfitriyah Nurfitriyah; Zuhrotul Isnaini; Yusli Mariadi
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.24

Abstract

The objective of this study is to examine the security of control, reputation of e-vendor, familiarity and, perceived reputation toward the trust to e-commerce system. This study was conducted in Accounting Department Faculty of Economics and Business Mataram University by targeting online shopping user as research sample. The data used in this study is collected through the distribution of questionnaire with 88 respondents. Data were analyzed by Partial Least Square (PLS). The results of this study indicate that reputation of e-vendor and perceived reputation significantly influence business to trust the e-commerce system. Meanwhile, other variables such as security of control and familiarity do not affect trust on the e-commerce system. This study implies that users to consumer e-commerce systems system needs to be improved both in terms of ease and security in the transaction in order to maximize the system in e-commerce transactions.
Implementasi PSAK 109 tentang Akuntansi Zakat, Infaq, dan Sedekah (Studi Pada Badan Amil Zakat, Infaq, Sedekah di Kota Mataram) Nurabiah Nurabiah; Herlina Pusparini; Nur Fitriyah; Yusli Mariadi
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.52

Abstract

Accountability requires public institutions to make financial reports to describe the organization's financial performance to outsiders. With the issuance of PSAK No. 109 of 2012 concerning zakat, infaq / shadaqah, this standard will give Amil Zakat Institution and Amil Zakat Agency as a reference for reporting zakat, infaq / shadaqah, namely the ability to provide information related to the recognition, measurement and presentation of zakat, infaq / shadaqah. Therefore the purpose of this study is to find out how the implementation of Accounting for Zakat, Infaq and Alms on the Amil Zakat Agency in Mataram City is based on PSAK No.109. The type research used in this study is descriptive research with a quantitative approach. Data used in this study through questionnaires and documentation. The questionnaire was addressed directly to the accounting staff or the head of the finance department and employees of the amil zakat institution in the city of Mataram. Then do the documentation as supporting data from the results of the questionnaire conducted. Data analysis using validity, reliability, and descriptive statistics test. The results of this study conclude that the BAZNAS city of Mataram has fully implemented the use of PSAK No.109 both in terms of recognition, measurement, presentation, and disclosure
RELEVANSI NILAI AKUNTANSI, NILAI BUKU DAN LABA DARI SEBAGAI DASAR PENGAMBILAN KEPUTUSAN BERINVESTASI Muhammad Ali Fikri; Eni Indriani; Yusli Mariadi
Jurnal Riset Akuntansi Vol 20 No 2 (2021): Jurnal Riset Akuntansi Aksioma, Desember 2021
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v20i2.126

Abstract

Penelitian ini merupakan pengembangan studi sebelumnya yang dilakukan oleh Bruhstahler dan Dichev (1997), Collins et al. (1997), Rangan(1998), Teoh et al.(1998), Francis dan Shipper (1999), Barth et al. (1999), Lev dan Zarrowin (1999), Dontoh et al., (2004), dan Marquardt dan Weidman (2004) yang menjelaskan hubungan oportunisasi manajemen laba, informasi akuntansi, dan relevansi nilai. Dalam studi ini peneliti menjelaskan hubungan relevansi nilai perusahaan menggunakan pendekatan laba dan nilai buku. Penelitian ini dilakukan di sekitar ruang lingkup dosen, praktisi, dan pelaku pasar modal yang telah melakukan transaksi di pasar modal. Hasil penelitian secara umum menyatakan bahwa pendekatan laba dan Neraca memiliki dampak kecil terhadap perubahan harga saham. Investor lebih mengharapkan return berupa kas atau melalui analisis teknikal
Analisis Komprehensif Kesehatan Keuangan Sektor Pariwisatan dan Transportasi dengan Menggunakan Nur Fitriyah; Bambang Bambang; Yusli Mariadi
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 2 (2022): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v8i2.309

Abstract

This study aims to analyze and compare the financial condition of tourism and transportation sector companies listed on the Indonesia Stock Exchange before and during COVID-19 using the Altman, Springate, Zmijewski, and Grover models. The type of research used is comparative descriptive research. This comparative study aims to compare the financial health of the tourism and aviation sectors before and during COVID-19. The source of data in this study was obtained from the IDX website, namely http://www.idx.co.id. Data analysis using the Z Score method Altman, Springate, Zmijewski and Grover to determine the financial condition then perform individual and comparative analysis. The results of the study stated that using the four Z-score methods Altman, Springate, Zmijewski, and Grover, the financial condition of the transportation and tourism sectors had decreased financial health since the onset of COVID-19. Where the tourism and transportation sectors before the Covid-19 outbreak were on average safe but after the Covid-19 the level of distress experienced an increase and their safe position decreased. This is because during the Covid-19 period there was a government policy to limit travel and crowds in the community. Where the government implements PSBB policies, transitional PSBB, emergency PPKM to four-level PPKM so that people do not dare to travel and this has a huge impact on the transportation and tourism sectors
PENGARUH PENGETAHUAN DAN MOTIVASI TERHADAP KINERJA KARYAWAN TAMBAK UDANG DI DESA AKAR-AKAR LOMBOK UTARA Ni Made Ari Febrianti; Animah Animah; Yusli Mariadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.03.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2023.v12.i03.p17

Abstract

This research was an effect of knowledge and motivation on the employment of shrimp pond workers in Akar-akar village Lombok Utara using a reported closed Likert scale questionnaire. This researc involves a collaborative study using quantitative methods. All populations in this study belong to them employees working in shrimp ponds with roots I and roots II during the period 2020 to 2021. The sampling method used in the non-probability sampling method taken, namely fill sample (registration) 80 shrimp pond employees were obtained. it was used as a research model. Data were analyzed using path analysis techniques (Path Analysisi). The results of the first assumption indicate that knowledge has a positive impact on employee performance and the results of the second hypothesis indicate that motivation has a positive effect on the performance of shrimp pond employees.