Articles
<![CDATA[KINERJA KEUANGAN DAN HARGA SAHAM ]]>
<![CDATA[Siti Atikah]]>;
<![CDATA[RR Sapto Hendri BS]]>;
<![CDATA[Intan Rakhmawati]]>;
<![CDATA[Wirawan Suhaedi]]>;
<![CDATA[Baiq Rosyida]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 1 No 2 (2017): Jurnal Aplikasi Akuntansi, April 2017 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v1i2.3
<![CDATA[Salah satu faktor yang menjadi bahan pertimbangan seorang investor atau calon investor saham dalam menentukan harga tawaran beli maupun tawaran jual adalah kinerja keuangan. Berbagai literatur menyatakan bahwa mahal atau murahnya harga saham ditunjukkan oleh kinerja keuangan. Penelitian ini bertujuan untuk menguji secara empiris arah atau hubungan kinerja keuangan dengan harga saham pada perusahaan sektor pertanian dan sektor pertambangan pada periode 2013 hingga 2015. Penelitian ini juga mengelompokkan kinerja keuangan berdasarkan harga saham yang kurang dari Rp 500 dan harga saham diatas Rp 500 Hasil analisis menunjukkan bahwa current ratio, debt to equity ratio, net profit margin, return on equity, earning per share, dan price earning rasio perusahaan sektor pertanian memiliki arah yang negatif terhadap harga saham, sedangkan arah positif ditunjukkan oleh asset turnover ratio, debt to total asset, financial leverage dan gross profit margin. Hasil yang berbeda terjadi pada harga saham perusahaan di sektor pertambangan. Aset turnover ratio, debt to total asset, financial leverage, gross profit margin dan price earning ratio perusahaan sektor pertambangan memiliki arah yang negatif terhadap harga saham.]]>
<![CDATA[KUALITAS INFORMASI SISTEM KEUANGAN DESA PASCA PENGEMBANGAN APLIKASI ]]>
<![CDATA[Intan Rakhmawati]]>;
<![CDATA[Siti Atikah]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 4 No 2 (2020): Jurnal Aplikasi Akuntansi, April 2020 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v4i2.87
<![CDATA[The village government in the West Nusa Tenggara region has implemented village financial management through application of Village Financial System - Sistem Keuangan Desa (Siskeudes). The application has been repaired and updated several times. This study aims to determine the comparison of information quality of village financial system, when operated with Siskeudes V1.0.R1.06 with Siskuedes V2.0. R.0.1, based on Permendagri Number 20 Year 2018. The researcher conducted a content analysis by comparing the outputs of the two Siskeudes versions. Assessment of the quality of the process and information 2 Siskeudes version were analyzed by interpretive methods. The results showed that information quality from Siskeudes Version 2.0 R.0.1. better and integrated with documents at the planning and budgeting stages, compared with previous version Siskeudes. It caused of Siskeudes version 2 already have using activity package in the expenditure, so the village must be able to estimate the expenditure that will be absorbed by each activity. In Siskeudes version 2, in the reporting stage, there have also been additional reports at tax report, because it also adjusts with Minister of Finance Regulation (PMK) Number 193/PMK.07 / 2018. On Siskeudes Version 2.0 R.0.1., have also used OM-SPAN for reporting to the ministry. The results of this study are expected to be useful for the Community and Village Empowerment Agency (DPMD) to train verifiers at the sub-district level.]]>
<![CDATA[EARNINGS MANAGEMENT ANALYSIS ON SERVICE INDUSTRIES THAT SUPPORT TOURISM SECTOR AFTER THE EARTHQUAKE OF LOMBOK AND PALU ]]>
<![CDATA[Nina Karina Karim]]>;
<![CDATA[Siti Atikah]]>;
<![CDATA[Indria Puspitasari Lenap]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 19 No 1 (2020): Jurnal Riset Akuntansi Aksioma, Juni 2020 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v19i1.90
<![CDATA[Earnings management practices in corporate financial statement continues to be an issue of debate in the financial accounting realm. Earnings management is done by the management of a company for various reasons. Information disclosed in the financial statement ideally must reflect the condition and performance of a company. Extraordinary events such as natural disaster surely will affect the performance of a company that is impacted by the event. A decline in corporate financial performance will affect the corporate stakeholders. This research aims to detect earnings management practices that might be conducted by service companies that support tourism industries affected by the earthquake that occurred in Lombok and Palu. Using the equation formulated by Stubben (2009) to detect earnings management practices by observing the change in discretionary revenues, this research has found that the natural disaster that hit Lombok and Palu was not a powerful enough extraordinary event that might have driven the management to conduct earnings management practices.]]>
<![CDATA[Pelatihan Perancangan Aplikasi Perhitungan Harga Pokok Dengan Microsoft Excel Bagi Anggota Dharma Wanita Bappeda Kota Mataram ]]>
<![CDATA[Nina Karina Karim]]>;
<![CDATA[Siti Atikah]]>;
<![CDATA[Yusli Mariadi]]>;
<![CDATA[Indria Puspitasari Lenap]]>
<![CDATA[ Jurnal Gema Ngabdi Vol. 3 No. 2 (2021): JURNAL GEMA NGABDI ]]>
Publisher : <![CDATA[Universitas Mataram ]]>
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DOI: 10.29303/jgn.v3i2.140
<![CDATA[Knowledge of business planning will help household businesses increase family income which in turn will make it easier to achieve common goals such as planning children's education, preparing pension funds, preparing pilgrimage funds and various other family needs. Some members of the Dharma Wanita Unit Bappeda Mataram City run household businesses such as food catering, handicrafts and buying and selling businesses. Not only planning the use of available financial resources in household businesses, this training aims to provide knowledge and ideas for members of the Dharma Wanita Unit Bappeda Mataram City regarding ways that can be applied to family businesses in calculating the cost of production of household businesses and increase family income through more appropriate business financial planning. By using simple functions in the Microsoft Excel program, service activity participants are trained to design simple applications that can be used to calculate the cost of production of household goods such as handicrafts, catering services and even retail. ]]>
<![CDATA[PENDAMPINGAN PENYUSUNAN PROSEDUR OPERASIONAL BAKU BIDANG KEUANGAN MENUJU TATAKELOLA RUMAH SAKIT UNIVERSITAS YANG BAIK ]]>
<![CDATA[Sapto Hendri BS.]]>;
<![CDATA[Siti Atikah]]>;
<![CDATA[Wirawan Suhaedi]]>;
<![CDATA[Ahmad Taufik]]>
<![CDATA[ Jurnal Abdimas Sangkabira Vol. 1 No. 1 (2020): Jurnal Abdimas Sangkabira, Desember 2020 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/abdimassangkabira.v1i1.25
<![CDATA[Salah satu langkah dalam mewujudkan kualitas pelayanan yang efektif dan efisien adalah menyelenggarakan dan melaksanakan prosedur operasional baku, yang selanjutnya akan disingkat sebagai POB. POB merupakan serangkaian instruksi tertulis mengenai proses penyelenggaraan administrasi yang meliputi waktu dan cara pelaksanaan, serta pihak yang melaksanakan. POB menjadi acuan atau pedoman bagi pegawai dalam melaksanakan kegiatan dan terhindar dari penyimpangan. Rumah sakit Universitas memiliki kewajiban untuk menyelenggarakan administrasi bidang keuangan yang efisien dan efektif. Untuk mencapai tujuan tersebut, dibutuhkan kesamaan persepsi dan prosedur untuk melaksanakan suatu kegiatan. Hal ini dengan menyusun dan menetapkan POB administrasi keuangan khususnya di rumah sakit ini. Pendampingan dilaksanakan dalam delapan bulan menggunakan pendekatan diskusi dan wawaancara. Pegawai yang terkait dengan bidang keuangan akan dijadikan target pendampingan. Hasil diskusi dan wawancara, disusun menjadi suatu pedoman baku dan ditetapkan oleh pimpinan rumah sakit.]]>
<![CDATA[PENGOLAHAN BONGGOL JAGUNG SEBAGAI MEDIA TANAM JAMUR JANGGEL DI DESA KURIPAN UTARA KECAMATAN KURIPAN KABUPATEN LOMBOK BARAT ]]>
<![CDATA[Muh. Dhuhal Islam Ziadi]]>;
<![CDATA[Wida Farhiyati]]>;
<![CDATA[Rizka Dwi Indah Savitri]]>;
<![CDATA[Riski Amelia]]>;
<![CDATA[Arniwati Arniwati]]>;
<![CDATA[Sri Mulya Jatiswari]]>;
<![CDATA[Marsinah Marsinah]]>;
<![CDATA[Ahmad Baehaqi]]>;
<![CDATA[Lalu Taufik Hidyatullah]]>;
<![CDATA[Muhammad Kurniawan]]>;
<![CDATA[Siti Atikah]]>
<![CDATA[ Jurnal Abdimas Sangkabira Vol. 2 No. 2 (2022): Jurnal Abdimas Sangkabira, Juni 2022 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/abdimassangkabira.v2i2.127
<![CDATA[Kuripan Utara is one of the villages in Kuripan sub-district, West Lombok regency, West Nusa Tenggara province, Indonesia. Leading potential in the Kuripan Utara Village is agriculture. The obstacle faced by the community is the lack of awareness about the management of agricultural waste products, one of which is corncobs waste. Alternative solutions can be done to hold socialization of making mushrooms from corncobs media. The method used is the preparation of socialization programs and training in making mushroom growing media from corncobs. The results of this community empowerment program are providing information, knowledge, and training to the Kuripan Utara community on how to treat agricultural waste such as corncobs. Like a mushroom growing media, Corncobs can be used as raw material to make innovative food products that can increase agricultural waste's use and economic value.]]>
<![CDATA[PELATIHAN PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA DI KABUPATEN LOMBOK BARAT ]]>
<![CDATA[Siti Atikah]]>;
<![CDATA[Wirawan Suhaedi]]>;
<![CDATA[Baiq Rosyida]]>;
<![CDATA[Intan Rakhmawati]]>
<![CDATA[ Jurnal Abdi Insani Vol 6 No 1 (2019): Jurnal Abdi Insani Universitas Mataram ]]>
Publisher : <![CDATA[Universitas Mataram ]]>
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DOI: 10.29303/abdiinsani.v6i1.181
<![CDATA[Salah satu amanat Undang-Undang nomor 6 tahun 2014 mengenai Desa adalah meningkatkan kesejahteraan masyarakat desa. Amanah ini diterapkan melalui pendirian Badan Usaha Milik Desa (BUMDes). BUMDes berkewajiban untuk menyusun laporan keuangan. Tingkat kesulitan BUMDes dalam menyusun laporan keuangan diantaranya adalah ketrampilan sumber daya manusia. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan ketrampilan teknis para pengelola BUMDes dalam menyusun laporan keuangan yang sesuai dengan Standar akuntansi Keuangan Entitas Kecil, Mikro dan Menengah (SAK-EMKM). Kegiatan pengabdian kepada masyarakat ini memberikan materi pelatihan yang meliputi sistem akuntansi, persamaan dasar akuntansi, jurnal umum, buku besar, buku pembantu serta laporan keuangan. Hasil dari kegiatan ini adalah peningkatan pemahaman para peserta mengenai konsep dasar akuntansi, penggunaan kode akun dan pemahaman persamaan dasar akuntansi menggunakan lima jari.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI PENGGUNAAN PEMBAYARAN ELEKTRONIK NON-BANK ]]>
<![CDATA[Nina Karina Karim]]>;
<![CDATA[Siti Atikah]]>;
<![CDATA[Indria Puspitasari Lenap]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 7 No 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v7i1.147
<![CDATA[Transformation of payment systems triggered by advances in information technology and development of electronic gadgets have provided easier ways to conduct payments, starting from sales transaction to bill settlements. This research aims to seek what factors determine the choice to use non-bank electronic payment system and its impact on personal accountability and financial planning. User opinion on factors that comes into consideration in selecting non-bank electronic payment system is gathered through questions based on the criteria set by Theory of Planned Behavior. From 316 questionaires submitted by GoogleForm, it can be concluded that the three main factors that are considered in using non-bank electronic payment system are ease of payment process, transaction speed, and personal data security. Accuracy and accountability reflected from the availability of transaction history within the payment application only ranked fifth in the factors that influence the decision to select and use non-bank electronic payment system.]]>
<![CDATA[PELATIHAN PERENCANAAN KEUANGAN BAGI PETUGAS PARKIR KOTA MATARAM ]]>
<![CDATA[Nina Karina Karim]]>;
<![CDATA[Siti Atikah]]>;
<![CDATA[Indria Puspitasari Lenap]]>
<![CDATA[ Jurnal Abdimas Sangkabira Vol. 3 No. 1 (2022): Jurnal Abdimas Sangkabira, Desember 2022 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/abdimassangkabira.v3i1.287
<![CDATA[Knowledge on how to plan domestic income will help parking attendants to manage their daily income which will enable them to provide their children’s education as well as other family needs. This training is intended to provide tips and ideas on how parking attendants listed in Mataram Municipality Transportation Services can manage their income that have recently been affected by the implementation of e-parking system. Participants of this training activity were given tutorials and counseling individually instead of groups in a classroom setting. As many as twenty parking attendants operating in business areas around Mataram and Cakranegara area were tutored on how to adjust to the new income pattern and were provided with booklets on financial planning. Information was also collected by means of questionaires to acquire deeper background on the parking attendants’ opinion on the implementation of the e-parking system.]]>
<![CDATA[Pembelajaran Akuntansi Secara Online: Pengujian Model Unified Theory Of Acceptance Dan Use Of Technology (UTAUT) ]]>
<![CDATA[Nadia Elsha]]>;
<![CDATA[Siti Atikah]]>;
<![CDATA[Indri Pupitasari Lenap]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 3 (2022): December 2022 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa ]]>
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DOI: 10.59086/jam.v1i3.171
<![CDATA[This study aims to test and analyze the factors that affect the E-learning System at the Faculty of Economics and Business, University of Mataram. The unified theory of acceptance and use of technology (UTAUT) model is a synthesis of a technological acceptance model that will be appropriately used as an e-learning evaluation model. The variables used in this study are the four key constructs of UTAUT, namely; performance expectancy, effort expectancy, social influence, and facilitating condition. The samples in this study were determined using purposive sampling and determination of the number of samples using the Yamane taro technique so that a total sample of 229 respondents was obtained. Data collection was carried out by the questionnaire method and used SPSS version 25 in carrying out statistical data analysis. The results of this proposal show that the variables of performance expectancy, effort expectancy, and social influence do not have a significant effect on the e-larning system, while the facilitating condition variables have a significant effect on the e-learning system. Keyword: E-learning system, acceptance, UTAUT mode]]>
