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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 Valid Jurnal Pengabdian Jurnal Aplikasi Perpajakan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Akuntansi: 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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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.
Pengaruh Kualitas SDM, Pemanfaatan Teknologi Informasi, SPI dan Penerapan SAP terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Lombok Barat Muh. Hirzun, Muh. Hirzun; Astini, Yuli; Fauzi, Agus Khazin; Dony Hidayat
Jurnal Ranah Publik Indonesia Kontemporer (Rapik) Vol. 4 No. 2 (2024): Desember
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/rapik.v4i2.70

Abstract

This study aims to determine the effect of human resource quality, utilization of information technology, internal control systems and application of government accounting standards on the quality of financial reports of regional apparatus organizations (OPD) in West Lombok Regency. This type of research is associative. The sampling technique used in this study is the purposive sampling technique. The research sample was 96 financial employees in 32 OPDs in West Lombok Regency. The analysis method used in this study is the multiple linear analysis method. The test results show that partially the quality of human resources, utilization of information technology and internal control systems do not have a significant effect on the quality of financial reports, while the variable of application of government accounting standards has a significant effect on the quality of financial reports of OPDs in West Lombok Regency. The influence of human resource quality variables, utilization of information technology, internal control systems and implementation of government accounting standards (independent variables) in contributing to the quality of financial reports (dependent variables) is 14% while the remaining 86% is the contribution of other variables not included in this study.
The Effect of Learning Orientation on Business Performance Through Mediation of Innovation Dimensions in UMKM in Mataram City Indonesia I Made Suardana; Ni Nyoman Yuliati; Agus Khazin Fauzi; I Nengah Arsana; Baiq Desthania Prathama
Journal of Management Research and Studies Vol. 2 No. 1: January - June (2024)
Publisher : Optima Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61665/jmrs.v2i1.49

Abstract

This research is directed to build a model that can provide predictions of the influence of learning orientation (X1) on the dimensions of innovation (product innovation/Y1; process innovation/Y2; marketing innovation/Y3 and organizational innovation/Y4) as well as the influence of each dimension of innovation on business performance (Z1) of small businesses in Mataram City. Observation data in this study were 78 small business actors, with the criteria of having run their business for at least three years. The analysis tool uses PLS (partial least square) analysis. According to the PLS work procedure, there are two stages of model formation, because the initial model still has indicators with a correlation value of less than 0.70, namely indicators X1.1 and Z1.1. The second model has met the indicator validity and reliability requirements, so there is no indicator removal process. The final model produced meets the predictive relevance requirements (Q2>0). All dimensions of innovation are positively and significantly influenced by learning orientation, but only two dimensions of innovation (product innovation and process innovation) have a positive and significant effect on the business performance of small businesses in Mataram City. This gives an indication of learning orientation as an absolute by the company owner to be made a culture in the organization and should be focused on product aspects and the application of appropriate technology.
Pengaruh Kegunaan Coretax dan Kemudahan Akses Terhadap Minat Karier Mahasiswa Akuntansi Dengan Mediasi Literasi Pajak Herawati Khotmi; Feryansyah; Agus Khazin Fauzi
Jurnal Aplikasi Perpajakan Vol. 6 No. 1 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i1.111

Abstract

Di era digitalnya ini, coretax mulai diberlakukan di awal tahun 2025 dan pelaporan SPT (Surat Pemberitahuan Orang Pribadi dan Badan mulai diberlakukan ditahun 2026. Untuk itu diperlukan adanya pemahaman dari pengguna dalam mengoperasikan coretax. Sehingga dalam penelitian ini memiliki tujuan untuk menguji Kegunaan Coretax, kemudahan akses, literasi pajak berpengaruh terhadap Minat Mahasiswa Akuntansi berkarier dibidang perpajakan. Selain itu literasi pajak memediasi hubungan antara kegunaan coretax dan kemudahan akses terhadap minat mahasiswa akuntansi berkarier dibidang perpajakan. Metode analisis yang digunakan yaitu menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS-SEM) dengan perangkat lunak SmartPLS 4.0. Hasil dari penelitian ini yaitu kegunaan coretax dan kemudahan akses berpengaruh terhadap minat mahasiswa akuntansi berkarier dibidang perpajakan, sedangkan literasi pajak tidak berpengaruh terhadap minat mahasiswa akuntansi berkarier dibidang perpajakan. Disisi lain literasi pajak dapat memediasi hubungan antara kegunaan coretax dan kemudahan akses terhadap minat mahasiswa akuntansi berkarier dibidang perpajakan. Disarankan sebaiknya dari pihak direktorat jendral pajak memberikan edukasi untuk menjalankan aplikasi coretax untuk mahasiswa yang bertujuan sebagai bekal mahasiswa dalam dunia kerja.
Minat Mahasiswa Akuntansi Berwirausaha di Kota Mataram: Dampak Pemahaman E-Commerce, Pengetahuan Kewirausahaan dan Penggunaan Sistem Informasi Akuntansi Astuti, Ida Ayu Dwi Indriani; Fauzi, Agus Khazin; Wardah, Sofiati; Hidayanti, Anna Apriana
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2637

Abstract

This study aims to test and analyze the effect of understanding e-commerce, entrepreneurial knowledge and the use of accounting information systems on accounting students' interest in entrepreneurship. Accounting students in 5 universities in Mataram City became the population and sample in this study with the Slovin technique used in determining the minimum sample and proportionate random sampling as a method of distributing questionnaires to respondents. Multiple linear regression analysis with SPSS 25 was used in testing this research. Based on the test results that have been carried out, it is found that the variables of understanding e-commerce, entrepreneurial knowledge and the use of accounting information systems have a significant effect on the interest of accounting students in entrepreneurship. It can be explained that the three variables used play an important role in strengthening the readiness and chances of student success in entrepreneurship so as to reduce unemployment in Indonesia, which means that student orientation is no longer a job seeker but instead a job creator. Based on the results of R square found that 51.6% of the variables of understanding e-commerce, entrepreneurial knowledge and the use of accounting information systems are able to contribute to the interest of accounting students in entrepreneurship, while the remaining 48.4% is explained by other variables that are not included in this research variable such as expectations.
Kinerja UMKM di Kota Mataram : Peran Literasi Keuangan Literasi Digital Dukungan Pemerintah dan Kompetensi Sumber Daya Manusia Yuli Astini; Agus Khazin Fauzi; Herawati Khotmi; Dara Intan Ariati
Jurnal Ranah Publik Indonesia Kontemporer (Rapik) Vol. 5 No. 1 (2025): Juli
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/rapik.v5i1.87

Abstract

The purpose of this study was to examine the relationship between financial literacy, digital literacy, government support, and human resource competency on the performance of MSMEs in Mataram City. The population in this study were MSMEs spread across 6 sub-districts in Mataram City. In determining the minimum sample using the Slovin formula with the proportionate stratified sampling method and proportionate stratified random sampling used in determining the number of samples in each sub-district and distributing questionnaires. Multiple regression analysis was used as a testing tool in this study. The results of this study found that the variables of financial literacy, government support, and human resource competency did not significantly influence the performance of MSMEs in Mataram City, but the variable of digital literacy significantly influenced the performance of MSMEs in Mataram City.
Training On Coffee Processing And Packaging In Improving The Competitiveness Of Local Products In Bukit Tinggi Tourist Village Hariani, Yuni Sulpia; Fauzi, Agus Khazin; Budiman, Budiman; Anwariyah, Komariyuli; Farha, Farha
TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Vol 5, No 2 (2025): Agustus
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/transformasi.v5i2.33024

Abstract

Bukit Tinggi Village is one of the Tourism Villages in Gunung Sari District, West Lombok Regency. As one of the tourist villages that has natural and artificial attractions, it is important for the village to continue to develop a green and sustainable quality tourist village to realize the prosperity of the village. To support this, superior products owned by Bukit Tinggi Village need to be echoed so that they are recognized by the wider community, one of which is coffee products. Many people have so far only processed coffee for personal or family consumption, even though the coffee land and coffee flavor of Bukit Tinggi Village are not inferior to other areas. To support coffee processing, which is still traditionally processed, the Community Service Team from Politeknik Negeri Bali PSDKU West Lombok in collaboration with the West Lombok Tourism Office conducted training and coffee packaging to increase the competitiveness of local products. The purpose of this community service activity is to assist the community in developing coffee processing and packaging so that it has a high selling value. In addition to assisting in the development of coffee processing, the Community Service Team also helps in terms of education on the use of brands/labels, packaging, marketing and determining a fair market price. This is because so far most of the people of the coffee products produced in relation to brand/label, packaging, marketing, and determining a fair market price. The method used in this community service activity is training or direct demonstration with service participants.The results of this community service that have been carried out are the insights and knowledge of the community regarding coffee processing in a modern way using roasting and grinder tools to increase, on the other hand in relation to packaging processed coffee products with brands/labels, packaging, digital marketing and determining the fair market price of coffee products can increase and can be utilized optimally.
EFFECTIVENESS AND EFFICIENCY OF THE IMPLEMENTATION OF NON-CASH FOOD ASSISTANCE PROGRAM IN LABUHAN LOMBOK VILLAGE Ida Ayu Nursanty; Agus Khazin Fauzi; Reni Selpiana
ShariaBiz International Journal of Economics & Business Vol. 1 No. 1 (2024)
Publisher : Fakultas Agama Islam Universitas Islam Al-Azhar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36679/shariabiz.v%1i1.24

Abstract

This study aims to empirically test the effectiveness and efficiency of implementing the Non-Cash Food Assistance Program (BPNT) in Labuhan Lombok Village, East Lombok Regency. The type of research used in this research is quantitative descriptive. Data collection techniques used in this study are questionnaires and interviews. The results of this study indicate that the effectiveness and efficiency of the implementation of the Non-Cash Food Assistance Program (BPNT) social assistance in Labuhan Lombok Village, East Lombok Regency on the effectiveness variable is 67.54%, and the efficiency variable is 66.13%. Implementing the Non-Cash Food Assistance Program (BPNT) in Labuhan Lombok village is categorized as quite effective and relatively efficient. However, regarding the effectiveness variable, there are still indicators that the rules, such as indicators on time, have not been achieved. Meanwhile, there are still indicators in the efficiency variable that the regulations, such as time efficiency indicators, have not been completed.
Co-Authors 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 Dara Intan Ariati Dina Salsabila Oktaviana Dinistri Dwi Arini Nursansiwi E.C. Endang Kartini Elvina Setiawati Endang Kartini Endang Kartini Endang Kartini Endar Pituringsih 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 Muhlisin Ahady Ni Kadek Widya Puspa Rina Ni Made Marta Yani Ni Made Marta Yani Nur Ainiyah Octavia, Yusi Faizhatul Putri Reno Kemala Sari 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 Yusi Faizathul Octavia Yusi Faizhatul Octavia