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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
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Pemberdayaan Masyarakat Dalam Menumbuhkan dan Meningkatkan Kompetensi Berwirausaha Pasca Pandemi COVID-19 Agus Khazin Fauzi; Baiq Desthania Prathama; Sopian Saori; I Nengah Arsana; Yusi Faizhatul Octavia
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i1.4388

Abstract

Since the occurrence of Covid-19, many people in the surrounding community have lost their jobs or the bussines they are involved in have closed so that the impact on income has decsreased. As an effort to overcome this,in order to survive and produce an economy for the family, it is necessary that the community has entrepreneurial competencies including innovation and creativity. Because, so far in the field there are still many hamlet or village potentials that have not been optimized. On the other hand, there are many business actors who have been around for a long time but the haven't developed because they are not well known by the wider community. Through this community service, the community is empowered by being trained to utilize waste glass bottles or peanuts to produce new products that are more efficient and have added value, the community is introduced to the use of social media and the importance of having a product brand so that it's better known to the wider community. So, when living in the age of technology, information on facilities and support possessed by business actors, such as QRIS accounts, is useful when consumers make non-cash transactions. Do not forget too, the importance of business actors in terms of financial management so that they know the development of their business. The result of this community service is that the entrepreneurial competence of the community is growing, such as producing new products, using information technology media as a means of promotion and non-cash transactions as well as financial management insights so that they are able to compete with other businesses.
Pendampingan Pendirian Koperasi Simpan Pinjam Lokasamgraha PHDI Narmada I Nengah Arsana; I Made Suardana; Ni Nyoman Yuliati; Agus Khazin Fauzi; Baiq Desthania Prathama
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i3.5217

Abstract

Pengabdian kepada masyarakat yang merupakan peran nyata Sekolah Tinggi  Ilmu Ekonomi AMM Mataram bertujuan untuk memberikan pemahaman mengenai persiapan dan langkah-langkah yang harus dilakukan dalam memenuhi persyaratan pengurusan pendirian koperasi simpan pinjam di wilayah binaan Parisada Hindu Dharma Indonesia Kecamatan Narmada Kabupaten Lombok Barat. Pendirian koperasi simpan pinjam ini didirikan untuk membantu masyarakat agar terhindar dari rentenir dengan bunga tinggi. Metode pelaksanaan yang digunakan adalah dengan sosialisasi, penyuluhan dan pendampingan. Hasil dari kegiatan pengabdian kepada masyarakat ini adalah terbentuknya Koperasi Simpan Pinjam Lokasamgraha PHDI Narmada dengan akta pendiriannya disahkan dengan Keputusan Menteri Hukum dan Hak Asasi Manusia Republik Indonesia Nomor AHU-00110836.AH.01.26.Tahun 2021 tanggal 21 Juni 2021. Dengan demikian, terbentuknya koperasi simpan pinjam ini akan mampu untuk memenuhi kebutuhan masyarakat pada umumnya dan umat Hindu di wilayah Kecamatan Narmada pada khususnya yang akan menjadi anggota dan sekaligus akan meningkatkan kesejahteraan mereka
Peningkatan Kinerja UMKM di Kota Mataram Melalui Literasi Keuangan, Financial Technology, dan Inklusi Keuangan Yuli Astini; Elvina Setiawati; Agus Khazin Fauzi; I Gde Ardika Wijaya Putra
eCo-Fin Vol. 6 No. 2 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i2.1440

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh literasi keuangan, financial technology, dan inklusi keuangan terhadap kinerja UMKM di Kota Mataram. Populasi dalam penelitian ini adalah para pelaku UMKM di Kota Mataram dengan sampel penelitian dihitung menggunakan rumus slovin dengan teknik pengambilan sampel yaitu proportionate stratified sampling. Data dianalisis dengan menggunakan analisis regresi berganda. Hasil penelitian menemukan bahwa variabel literasi keuangan tidak berpengaruh signifikan terhadap kinerja UMKM di Kota Mataram, sedangkan variabel financial technology, dan inklusi keuangan berpengaruh signifikan terhadap kinerja UMKM di Kota Mataram. Hasil dari R square menemukan bahwa sebesar 39,6 % variabel literasi keuangan, financial technology, dan inklusi keuangan mampu menjelaskan variabel kinerja UMKM, sedangkan sisanya sebesar 60,4% dijelaskan oleh variabel lainnya yang tidak digunakan dalam penelitian ini.
Pengaruh Inovasi, Penggunaan Informasi Akuntansi, dan Literasi Keuangan terhadap Kinerja UMKM di Kecamatan Sekarbela Gina Maharani Putri Daswal; Ida Ayu Nursanty; Agus Khazin Fauzi
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 2 No. 3 (2023): November 2023
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v2i3.91

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh inovasi, penggunaan informasi akuntansi, dan literasi keuangan terhadap kinerja UMKM. Jenis penelitian ini merupakan penelitian asosiatif dengan pendekatan kuantitatif. Penelitian ini terdiri dari tiga variabel independen yaitu Inovasi (X1), Penggunaan Informasi Akuntansi (X2), dan Literasi Keuangan (X3), serta satu variabel dependen yaitu Kinerja UMKM (Y). Populasi dalam penelitian ini adalah para pelaku UMKM yang berada di Kecamatan Sekarbela. Sampel diambil menggunakan metode random sampling sebagai mana jumlah sampel penelitian yang ditemukan sebanyak 96 sampel. Data dianalisis menggunakan Regresi Linier Berganda dengan progam SPSS versi 25. Hasil penelitian menunjukkan bahwa inovasi tidak berpengaruh signifikan terhadap kinerja UMKM, sedangkan penggunaan informasi akuntansi dan literasi keuangan berpengaruh signifikan terhadap kinerja UMKM. Hasil penelitian ini juga menunjukkan bahwa variabel independen (inovasi X1, penggunaan informasi akuntansi X2, dan literasi keuangan X3) mampu memengaruhi variabel dependen (kinerja UMKM) sebesar 74,4%, sedangkan sisanya sebesar 25,6% dipengaruhi variabel-variabel lain di luar model regresi yang digunakan dalam penelitian ini.
Edukasi Dan Pelatihan Pengelolaan Keuangan Dan Perpajakan Bagi KWT Kripik Nangka Setiawati, Elvina; Octavia, Yusi Faizhatul; Fauzi, Agus Khazin; Astini, Yuli; Wardah, Sofiati; Hidayanti, Anna Apriana
TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Vol 4, No 2 (2024): Agustus
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/transformasi.v4i2.25794

Abstract

The lack of financial and tax management among KWT actors is a problem and is important to pay attention to. TThis is because KWT actors do not have knowledge and understanding in financial management and taxation such as financial recording, budget allocation, preparation of financial reports, MSME tax rights and obligations as well as billing and tax reporting. Therefore, these various problems are the goal and initial step for the Community Service Team to educate and provide training in financial management and taxation for jackfruit chip farmer entrepreneur groups (KWT) in Lingsar Village, Lingsar District, West Lombok Regency. The methods used in this service activity are lectures, discussions and mentoring. After participating in this service activity, participants are expected to be able to apply and apply the knowledge gained to the business they are running. With the knowledge and application of good and correct financial management, it will be possible to help farmers in farmer entrepreneurial groups to know the condition of their business performance so that appropriate and accurate decisions can be made. Likewise, knowledge of taxation will be able to help and motivate you in fulfilling tax obligations starting from calculating, depositing and reporting your own taxes
LITERASI PAJAK, KUALITAS PELAYANAN, SANKSI PERPAJAKAN DAN KEPATUHAN WAJIB PAJAK UMKM Yuliati, Ni Nyoman; Fauzi, Agus Khazin
Akutansi Bisnis & Manajemen ( ABM ) Vol 27 No 2 (2020): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.717 KB) | DOI: 10.35606/jabm.v27i2.668

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi pajak, kualitas pelayanan, dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM. Jenis penelitian yang digunakan dalam penelitian ini adalah asosiatif. Data yang digunakan berupa data primer dengan teknik kuesioner. Populasi penelitian ini adalah wajib pajak UMKM di sektor perdagangan yang terdaftar di KPP Pratama Praya. Sampel diambil dengan menggunakan non probability sampling yaitu sampling insidental. Jumlah kuesioner yang bisa dianalisis sebanyak 40 kuesioner. Teknik Analisis data dalam penelitian ini menggunakan analisis deskriptif dan regresi berganda. Hasil penelitian ini menunjukan bahwa literasi pajak dan kualitas pelayanan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak UMKM, sedangkan sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak UMKM
Pengaruh Kecerdasan Emosional (EQ), Kecerdasan Spiritual (SQ), Perilaku Belajar Dan Metode Mengajar Dosen Terhadap Tingkat Pemahaman Akuntansi Mahasiswa Prodi Akuntansi : Studi Kasus Pada Universitas Islam Majapahit Mojokerto Dan STIE AMM Mataram Hari Setiono; Muhammad Bahril Ilmiddaviq; Agus Khazin Fauzi; Nur Ainiyah
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 1 No. 6 (2023): November : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v1i6.86

Abstract

This study aims to examine the effect of emotional quotient, spiritual quotient, learning behavior and teaching methods of lecturers on the level of understanding of student accounting. This research was conducted on undergraduate students of the Accounting Study Program, Faculty of Economics at Islamic University of Majapahit and STIE AMM Mataram. This type of research is associative quantitative research. The population used in this study were all accounting study program students, totaling 1.460 respondents. The sample used was 100 respondents with Slovin formula as the sampling technique. Data collection techniques using a questionnaire, with a Likert scale as a measuring tool. Data analysis in this study was linear regression analysis with the help of SmartPLS version 3.0 software. The results of this study indicate that emotional intelligence has no significant positive effect on the level of understanding of accounting, spiritual intelligence has a significant positive effect on the level of understanding of accounting, learning behavior has a significant positive effect on the level of understanding of accounting. accounting, lecturer teaching methods have no significant positive effect on the level of understanding of accounting.
TINJAUAN GREEN ACCOUNTING, KINERJA LINGKUNGAN, CORPORATE SOCIAL RESPONSIBILITY, BIAYA LINGKUNGAN DAN KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR Dina Salsabila Oktaviana Dinistri; Agus Khazin Fauzi; Ni Nyoman Yuliati
Jurnal Riset Akuntansi Vol 23 No 2 (2024): Jurnal Riset Akuntansi Aksioma, Desember 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i2.432

Abstract

This research aims to test and analyze the influence of green accounting, environmental performance, corporate social responsibility and environmental costs on the financial performance of manufacturing companies. Annual report data for the 2019-2023 period and PROPER documents are used in this research which are accessed on the pages www.idx.co.id and https://proper.menlhk.go.id. Purposive sampling technique was used to select a sample of companies where the number of samples obtained was 20 companies with a 5 year observation period, resulting in 100 observation data. Data analysis in this study used e-views software version 12. The results of the study found that the green accounting and environmental costs variables did not have a significant effect on financial performance, while the CSR variables and environmental performance had a significant effect on financial performance.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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.
Pengaruh Media Sosial, Literasi Keuangan, E-commerce, Digital Payment, dan Orientasi Wirausaha Terhadap Kinerja UMKM di Kota Mataram Khotmi, Herawati; Hikmah, Husnul; Fauzi, Agus Khazin; Astini, Yuli
Valid: Jurnal Ilmiah Vol. 22 No. 1 (2024): Valid Jurnal Ilmiah - Edisi Juli-Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v22i1.491

Abstract

This study aims to test and analyze the influence of social media, financial literacy, e-commerce, digital payment, and entrepreneurial orientation on the performance of MSMEs. The population in this study were MSME actors spread across Mataram City. Where in the sampling of the study using the proportionate stratified random sampling method. To determine the minimum sample using the Slovin formula where the amount of data obtained and can be processed is 108 respondents. Data analysis using multiple linear regression. The results of the study showed that social media and digital payment have a positive and significant effect on the performance of MSMEs. This indicates that the respondents in this study have used social media as a promotional tool for their businesses and used digital payment as an alternative to non-cash payments. Meanwhile, financial literacy, e-commerce and entrepreneurial orientation do not have a significant effect on the performance of MSMEs. It can be explained that most of the MSME actors who were respondents in this study still have low financial literacy, the use of e-commerce is not optimal and the entrepreneurial orientation that is carried out is still mostly following suit so that it does not affect the performance of the MSMEs they have.
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 Fachry Abda El Rahman Farha Farha, Farha Feryansyah Gina Maharani Putri Daswal Hari Setiono Hariani, Yuni Sulpia Herawati, Herawati Khotmi 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 Octavia, Yusi Faizhatul Putri Reno Kemala Sari Reni Selpiana Rini Adriani Auliana 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