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All Journal Jurnal Kompetitif : Media Informasi Ekonomi Pembangunan, Manajemen dan Akuntansi GANEC SWARA Jurnal Aplikasi Akuntansi Valid Jurnal Ilmiah Nusantara Hasana Journal KOMMAS: Jurnal Pengabdian Kepada Masyarakat Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Valid Jurnal Pengabdian Akuntabel: Jurnal Ilmiah Akuntansi ShariaBiz International Journal of Economics and Business
Kisnawati, Baiq
Sekolah Tinggi Ilmu Ekonomi AMM
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

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DETERMINAN KINERJA AUDITOR PADA PERWAKILAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) NUSA TENGGARA BARAT RUSLI AMRUL; BAIQ KISNAWATI
GANEC SWARA Vol 17, No 2 (2023): Juni 2023
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v17i2.438

Abstract

This study aims to examine the effect of Professionalism, Independence, Motivation, Competence on Auditor Performance. The population in this study were auditor functional officers and BPKP functional officers involved in inspection and supervision activities at BPKP NTB Representatives. Data was obtained by distributing questionnaire links to respondents at the NTB BPKP Representative office, the number of respondents was 67 people in the NTB BPKP Representative office. Data were analyzed using multiple linear regression. The results show that professionalism has a positive and significant effect on auditor performance, motivation has a positive and significant effect on auditor performance, and competence has a positive and significant effect on auditor performance, while independence has a positive but not significant effect on auditor performance at BPKP NTB Representatives. The results of this study also show that the independent variables (professionality, independence, motivation and competence) are able to explain the dependent variable (auditor performance) by 73% while the remaining 27% of auditor performance is explained by other variables outside the variables studied.
Analisis Perbedaan Abnormal Return, Aktivitas Volume Perdagangan, Bid-Ask Spread Sebelum Dan Sesudah Pandemi Virus Corona Terkonfirmasi Di Indonesia Wila Mainika Putri; Baiq Kisnawati; M. Wahyullah
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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Abstract

This research aims to determine the differences in abnormal returns, trading volume activity and bid-ask spread before and after the corona virus pandemic was confirmed in Indonesia for all companies included in the Jakarta Islamic index. The population in this study are all companies that are members of the Jakarta Islamic index. Sampling using saturated sample technique. The method used is different test analysis with an observation period of 11 days, namely t = -5 (5 days before the corona virus pandemic was confirmed in Indonesia), t = 0 (1 day when the corona virus pandemic was announced), t = +5 (5 days after the announcement of the coronavirus pandemic). Testing is carried out using the Paired Sample T-Test for data that is normally distributed and the Wilcoxon Signed Rank Test for data that is not normally distributed. Based on the research results, it was found that there were no differences in abnormal returns, trading volume activity and bid ask spread before and after the corona virus pandemic was confirmed in Indonesia.
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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Abstract

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.
Pengaruh Pemanfaatan Tekhnologi Informasi, Kualitas Sumber Daya Manusia Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintahan Desa Di Kabupaten Lombok Utara Tutut Tri Andani; Baiq Kisnawati; Rusli Amrul
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2024): Vol. 3 No. 2 Desember 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 the influence of the use of information technology, the quality of human resources and the internal control system on the quality of village government financial reports in North Lombok district. The variables in this research consist of independent variables, namely the use of information technology (X1), quality of human resources (X2) internal control system (X3), and the dependent variable, namely the quality of village government financial reports in North Lombok district (Y). This type of research uses quantitative methods with an associative approach and collects primary data using questionnaire techniques which are measured using the Rikert scale. The population in this study was all village officials in North Lombok district, totaling 80 people. Sampling used a saturated sampling technique. The analysis technique used is Multiple Linear Regression with SPSS 25. The results of this study show that the use of information technology has an effect on the quality of village government financial reports in North Lombok district, while the quality of human resources and internal control systems has no effect on the quality of village government financial reports in the district. North Lombok. The R Square figure shows a value of 16.3% so that 83.7% is influenced by other variables.
Pengaruh Kepatuhan Pelaporan Keuangan, Kompetensi Aparatur Desa, Sistem Pengendalian Internal dan Whistleblowing System terhadap Pencegahan Fraud Dana Desa Putri, Ni Ketut Ayu Riani; Kisnawati, Baiq
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.v22i1.488

Abstract

This research aims to determine the influence of financial reporting compliance, village apparatus competency, internal control system and whistleblowing system on fraud prevention in managing village funds in Gerung District. This research uses quantitative methods with an associative approach, the data source in this research uses primary data obtained through distributing questionnaires. This research variable consists of 4 (four) independent variables, namely financial reporting compliance, village apparatus competency, internal control system and whistleblowing system with the dependent variable namely fraud prevention in managing village funds. The population in this research is all village officials in Gerung District, West Lombok Regency. Samples were taken using saturated samples or using the entire population as the research sample, namely 93 village officials. The analytical method used in this research is the multiple linear regression analysis method. The test results show that financial reporting compliance and the internal control system do not have a significant effect on fraud prevention in village fund management in Gerung District, West Lombok Regency. Meanwhile, the competence of village officials and the whistleblowing system have a positive and significant effect on preventing fraud in managing village funds in Gerung District, West Lombok Regency. The results of this research also show that the independent variable is able to influence the dependent variable by 36.7% while the remaining 63.3% is explained by other causes that are not included in this research.
Penyuluhan UMKM Go Ekspor (Strategi Jualan Online Di Pasar Internasional) Pada Pelaku UMKM di Desa Gerogol Lombok Barat Rusdi; Armiani; Ni Nyoman Yuliati; Sukma Hidayat Kurnia Abadi; I Made Suardana; Endang Kartini; Baiq Kisnawati; Khaerul Hadi; Surahman Hidayat; Ulfiyani Asdiansyuri; Faizatul Fajariah
Valid Jurnal Pengabdian Vol. 3 No. 2 (2025): Vol. 3 No. 2 Juli 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This community service aims to provide education to MSME actors related to Online Selling Strategies in the International Market so that there is added value and profitability for MSME business actors in Gerogol Village. The target of service is MSME actors who are registered and already have a business license in Gerogol Village. Problems are solved in three stages of activities, namely preparation, implementation and evaluation. Preparations were made by conducting preliminary interviews to find out the conditions in the field regarding the basic problem of non-development of MSMEs in Gerogol Village. The implementation was carried out by providing counseling on how to create added value for the businesses of each MSME actor in Gerogol Village. Evaluation of activities is carried out for each stage by collecting and concluding data from each stage of the activity. The results of the Online Sales Strategy in the International Market counseling activity for MSMEs in Grogol Village, West Lombok, show a high level of enthusiasm from MSME actors because there are new opportunities to increase business scale and profits.
Pengaruh Return On Invesment, Earning Per Share dan Devidend Per Share Terhadap Harga Saham Sektor Manufaktur Yang Ada Di BEI Tahun 2019-2021 I Wayan Danaswara; Baiq Kisnawati; Herawati Khotmi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2025): Vol. 4 No. 1 Februari 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

In 2019-2021, the composite stock price index experienced uneasy fluctuations which resulted in fluctuations in the joint stock price. This study was conducted with the aim of knowing the effect of Return On Investment (ROI), Earning Per Share (EPS) and Dividend Per Share (DPS) on stock prices of companies engaged in the manufacturing sector from 2019 to 2021. This study uses secondary data sources. sourced directly from the company's official website and the official website of the Indonesian Stock Exchange, where the data collection method used is the documentation method directly from the official website source. The data analysis technique used in this research is quantitative descriptive analysis. Based on the results of this study conducted in manufacturing sector companies from 2019 to 2021, it shows that Return On Investment (ROI) has no effect on stockprices in the manufacturing sector while Earning Per Share (EPS) and Dividend Per Share (DPS) have an influence on stock prices of the manufacturing sector on the IDX in 2019-2021.
Determinasi Kualitas Pengelolaan Keuangan Di Sekretariat DPRD NTB Nurazlinda; Rusli Amrul; Baiq Kisnawati; M. Wahyullah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2025): Vol. 4 No. 2 April 2025
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 analyze the factors that influence the quality of financial reports in the secretariat of the Regional People's Representative Council (DPRD) of West Nusa Tenggara (NTB) Province. The independent variables in this study are the Regional Financial Accounting System, Human Resource Competence, Control and Utilization of Technology while the dependent variable is the Quality of Financial Reports. The study was conducted at the NTB Provincial DPRD Secretariat Office with a sample of 50 financial staff who understand and carry out the financial transaction process. Data were obtained by distributing 50 questionnaires to respondents then the results of the questionnaire were processed using SPSS 29. The data were analyzed using data quality tests (validity and reliability), classical assumption tests (normality, multicollinearity and heteroscedasticity), multiple linear regression analysis, hypothesis tests (partial) and determination coefficient tests. The results of this study indicate that the Regional Financial Accounting System and Utilization of Information Technology have a significant positive effect on the variable of Financial Report Quality in the NTB Provincial DPRD Secretariat. Human Resource Competence and Internal Control do not have a significant effect on the Quality of Financial Reports of the Secretariat in the NTB Provincial DPRD
Pengaruh Pajak Daerah, Retribusi Daerah dan Laba BUMD terhadap Pendapatan Daerah di Pulau Sumbawa Kisnawati, Baiq; Lestari, Ayu
Valid: Jurnal Ilmiah Vol. 22 No. 2 (2025): Valid Jurnal Ilmiah - Edisi Januari-Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This study aims to examine the effect of local taxes, local levies, and profits of regionally owned enterprises (BUMD) on local revenue on Sumbawa Island. This study uses secondary data in the form of budget realization report documents for a period of 9 years in the scope of local government in five districts / cities on Sumbawa Island consisting of Sumbawa Regency, West Sumbawa Regency, Dompu Regency, Bima Regency, and Bima City. The sample used to test the effect of local taxes, local levies, and profits of regionally owned enterprises (BUMD) on local revenue used data as much as 45 data in the form of budget realization report documents from 2015 to 2023. The data analysis technique used is multiple linear regression. The results of this study indicate that local taxes have no effect in increasing local revenue, local retribution has a positive and significant effect on local revenue, while BUMD profits have a positive and significant effect on local revenue
THE INFLUENCE OF AWARENESS, UNDERSTANDING, AND SERVICE QUALITY ON COMPLIANCE WITH PAYING TAXES AT THE TAX OFFICE PRATAMA WEST MATARAM M. Wahyullah; Baiq Kisnawati; Aulia Rizki
ShariaBiz International Journal of Economics & Business Vol. 1 No. 2 (2024)
Publisher : Fakultas Agama Islam Universitas Islam Al-Azhar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36679/shariabiz.v1i2.32

Abstract

This study aims to determine the effect of awareness of individual taxpayers, level of understanding of taxpayers, and quality of tax services on the level of compliance in paying individual taxpayers' taxes at Tax Office Pratama West Mataram. The independent variables in this study are individual taxpayer awareness, taxpayer understanding, and tax service quality, while the dependent variable is tax compliance. The population in this study consisted of individual taxpayers, with a total of 148,228 taxpayers at the Tax Office Pratama West Mataram. This study uses primary data by distributing questionnaires. One hundred questionnaires were distributed to individual taxpayers at the Tax Office Pratama West Mataram. The research sample was taken using a convenience sampling method. Data analysis used multiple regression analysis. The results show that the understanding of taxpayers does not affect taxpayer compliance. At the same time, the awareness of individual taxpayers and the quality of tax services significantly affect individual taxpayers' compliance with the Tax Office Pratama West Mataram.
Co-Authors Ahmad Hasbullah Alpian Adi Herawan Alya Ambarwati Amrul, Rusli Amrul, Rusli Ariffianti, Indah Armiani Arsana, I Nengah Astini, Yuli Aulia Rizki AYU LESTARI Baiq Ertin Helmida Baiq Ertin Helmida Baiq Nurafiza Endang Kartini Ertin Helmida Faizatul Fajariah Fariantin, Erviva Fauzi, Agus Khazin Fitriani Fitriani Fitriani Hendra Siswandi Hengki Samudra Hikmah I MADE SUARDANA I Nengah Arsana I Wayan Danaswara irianto Irianto Irianto Irianto Irianto Irianto Irianto Irianto irianto Irianto Istiarto Istiarto Istiarto Istiarto Kartika Suryani Khaerul Hadi Khaerul Hadi Khotmi, Herawati Lalu Mimbar M Wahyullah M. Wahyullah M. Wahyullah Muhammad Wahyullah Muhammad Wahyullah Ni Wayan Putri Darmayanti Nizar Hamdi Nurazlinda Oktaviani, Riri Nagita Pipit Rabiatun Putri, Ni Ketut Ayu Riani Riri Nagita Oktaviani Rizaldi Gilang Ramadan Rusdi Satriawan Satriawan Satriawan Siswandi, Hendra Sukma Hidayat Kurnia Abadi Surahman Hidayat Surahman Hidayat surliana surliana Topan Siswanto Tutut Tri Andani Ulfiyani Asdiansyuri Wila Mainika Putri Yuliati, Ni Nyoman Zulkarnaen Zulkarnaen Zulkarnaen Zulkarnaen