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All Journal Jurnal Ilmiah Wahana Akuntansi Istinbath: Jurnal Hukum dan Ekonomi Islam GANEC SWARA (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma Valid Jurnal Ilmiah EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) BERNAS: Jurnal Pengabdian Kepada Masyarakat Akuntansi Bisnis & Manajemen (ABM) Jurnal Ranah Publik Indonesia Kontemporer (Rapik) TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Jurnal Akuntansi dan Keuangan Syariah - ALIANSI eCo-Fin Jurnal Pengabdian Masyarakat Formosa (JPMF) Strategic: Journal of Management Sciences Jurnal Pengabdian Mandiri Jurnal Bisnis, Manajemen, dan Akuntansi Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Pengabdian Kepada Masyarakat Valid Jurnal Pengabdian Jurnal Aplikasi Perpajakan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Akuntabel: Jurnal Ilmiah Akuntansi Journal of Management Research and Studies ShariaBiz International Journal of Economics and Business
Fauzi, Agus Khazin
Sekolah Tinggi Ilmu Ekonomi AMM Mataram
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Journal : Akuntabel: Jurnal Ilmiah Akuntansi

 1 
Pengaruh Pengetahuan Investasi, Perkembangan Teknologi, Modal Minimal Dan Return Terhadap Minat Investasi Di Pasar Modal Sindy Setianing Hafiz; Ida Ayu Nursanty; Agus Khazin Fauzi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2023): Vol. 1, No. 2 Oktober 2023
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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The increasingly rapid and rapid development of technology currently offers a lot of convenience for people in doing business globally. This research aims to empirically test the influence of investment knowledge, technological developments, minimum investment capital and investment returns on investment interest of university students in the city of Mataram. This research is associative research with a quantitative approach. The population in this study were active students in universities throughout Mataram City with a sample of 101 students. Data were analyzed using SPSS 23 with classical assumption tests and multiple linear regression. The results of this study indicate that investment knowledge (X1) has no significant effect on investment interest, technological development (X2) has a significant effect on student investment interest, minimum capital (X3) has no significant effect on investment interest and return (X4) has a significant effect on interest. student investment. The results of this research also show that the influence of investment knowledge, technological developments, minimum capital and returns can influence students' investment interest by 55.2%, while the remaining 44.8% is influenced by other variables outside the regression model used in this research
Pengaruh Kompetensi Sumber Daya Manusia, Komitmen Organisasi, Pemanfaatan Teknologi Informasi Dan Penerapan Sistem Pengendalian Internal Terhadap Implementasi Standar Akuntansi Pemerintah Berbasis Akrual Kartika Suryani; Baiq Kisnawati; Agus Khazin Fauzi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2023): Vol. 1 No. 3 Desember 2023
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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This research aims to examine the influence of Human Resource Competency (X1), Organizational Commitment (X2), Use of Information Technology (X3) and Internal Control systems (X4) on Accrual-Based SAP Implementation (Y). The population of this study were BPKAD employees of West Nusa Tenggara Province (NTB). The sample was taken by distributing a questionnaire to 75 respondents to BPKAD employees of West Nusa Tenggara Province (NTB). There are 56 questionnaires that have returned and can be used. The results of this research indicate that human resource competency and the use of information technology do not influence the implementation of accrual-based SAP, while organizational commitment and the internal control system influence the implementation of accrual-based SAP. The results of this research also show that the independent variables (Human Resource Competence, Organizational Commitment, Utilization of Information Technology and Internal Control Systems) are able to explain the dependent variable (accrual-based SAP implementation) by 85,2 % while the remaining 14,8 % of accrual-based SAP implementation is influenced by these variables. other variables outside multiple linear analysis.
Faktor-Faktor yang Memengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan Perbankan yang Terdaftar pada BEI Periode 2017-2021 Muhlisin Ahady; Agus Khazin Fauzi; Putri Reno Kemala sari
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2024): Vol. 2 No. 4 Agustus 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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The era of economic globalization which has changed the behavior of the business world has influenced the development of the Indonesian economy, especially the banking industry sector. This research aims to determine the effect of profitability, leverage, company size and audit opinion on the timeliness of company financial reporting. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2017-2021 with a sampling technique using purposive sampling. The data analysis technique used in this research uses multiple linear regression analysis with SPSS Version 23. The results of this study show that partially Profitability has an effect on timeliness of financial reporting, Leverage has no effect on timeliness of financial reporting, company size has an effect on timeliness of financial reporting, while the audit opinion has no effect on the timeliness of financial reporting. The results of this research also show that the independent variables, namely profitability, leverage, company size and audit opinion, are able to influence the dependent variable, namely the timeliness of financial reporting, by 0.225 or 22.5%, while the remaining 77.5% is influenced by other variables not used in this research.
Penerapan Akuntansi Dan Penggunaan Informasi Akuntansi Pada UMKM Di Kecamatan Gerung Ni Kadek Widya Puspa Rina; Ni Nyoman Yuliati; Agus Khazin Fauzi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2024): Vol. 2 No. 1 Februari 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to determine the application of accounting and the use of accounting information in Micro, Small and Medium Enterprises (MSMEs) in Gerung District. This study took 86 MSMEs in Gerung District. The data used in this study is primary data obtained through the results of the questionnaire. The data analysis technique in this study is a qualitative descriptive analysis technique. The sampling technique in this study was to use the Random Sampling technique. The results showed that the majority, namely 69% of Micro, Small and Medium Enterprises (MSMEs) in Gerung District had implemented accounting such as recording sales, purchases, inventories, cash in, cash out, costs and salaries. Meanwhile, the financial reports made by several MSMEs are only profit/loss reports. Then as many as 76% of MSMEs in Gerung District also still use accounting information a little, this is because they do not know more information about the use of accounting information for MSMEs.
Pengaruh Integritas, Kompetensi, Due Professional Care Dan Lingkungan Pengendalian Terhadap Kualitas Hasil Pemeriksaan Pada Kantor Inspektorat Ulfa Hasanah; Endang Kartini; Agus Khazin Fauzi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2024): Vol. 2 No. 3 Juni 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This research aims to examine emotionally the influence of integrity, competence, due professional care and control environment on the quality of examination results. The data collection technique was carried out using a questionnaire. The population in this study were employees involved in inspection and audit supervision consisting of 32 Auditor positions and 18 JFP2UPD positions. After distributing the questionnaire, the samples that could be analyzed and processed were 50 samples. The analysis in this study was carried out using multiple linear regression analysis with the help of the SPSS version 21 program. The results of this study show that the integrity variable has a significant effect on the quality of examination results, competence has no significant effect on the quality of examination results, due professional care has no significant effect on the quality of examination results, the control environment has no significant effect on the quality of inspection results.
Co-Authors Ahady, Muhlisin Anna Apriana Hidayanti Armiani Armiani Armiani Armiani Astini, Yuli Astini, Yuli Astuti, Ida Ayu Dwi Indriani Awalia, Nailul Baiq Desthania Prathama Baiq Desthania Prathama Baiq Minatul Inayah Biana Adha Inapty Budiman Budiman Budiman Dara Intan Ariati Dina Salsabila Oktaviana Dinistri Dwi Arini Nursansiwi E.C. Endang Kartini Elvina Setiawati Endang Kartini Endang Kartini Endar Pituringsih Farha Farha, Farha Feryansyah Gina Maharani Putri Daswal Hari Setiono Hariani, Yuni Sulpia Hidayat, Dony Hikmah Hikmah Hikmah, Husnul I Gde Ardika Wijaya Putra I Made Suardana I MADE SUARDANA I Nengah Arsana I Nengah Arsana Ida Ayu Nursanty Ida Ayu Nursanty Iin Indriani Ilmidaviq, Muhammad Bahril Kartika Suryani Khotmi, Herawati Kisnawati, Baiq Komariyuli Anwariyah M Wahyullah Mita Silfiani Muh. Hirzun, Muh. Hirzun Muhlisin Ahady Ni Kadek Widya Puspa Rina Ni Made Marta Yani Ni Made Marta Yani Nur Ainiyah Octavia, Yusi Faizhatul Putri Reno Kemala Sari Reni Selpiana Setiawati, Elvina Shinta Eka Kartika Sigit Ary Wijayanto Sindy Setianing Hafiz Sofiati Wardah Sopian Saori Ulfa hasanah Wardah, Sofiati Widowati Widowati Yuliati, Ni Nyoman Yundari, Yundari Yuni Sulpia Hariani Yusi Faizathul Octavia Yusi Faizhatul Octavia