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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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Sosialisasi Digital Marketing Pada UMKM Kerupuk Kulit Di Desa Kediri Induk Kecamatan Kediri Kabupaten Lombok Barat Baiq Kisnawati; Ni Nyoman Yuliati; I Made Suardana; Topan Siswanto; Hikmah; Sukma Hidayat Kurnia Abadi
Valid Jurnal Pengabdian Vol. 2 No. 1 (2024): Vol. 2 No. 1 Juli 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

Kediri Induk is a village located in Kediri sub-district, West Lombok district. This village is a village that has many Micro, Small and Medium Enterprises (MSMEs). One of the MSMEs in Kediri Induk village is the very promising Murni Leather Crackers MSME, namely processing cowhide into cowhide cracker products. The problems currently faced by MSMEs are weak product innovation and weak marketing networks. To motivate and develop these MSMEs by providing an innovation that is more attractive than previous products both in terms of packaging, flavor variants, logos and marketing networks. After motivation and assistance, this MSME succeeded in developing its production with new variants and succeeded in marketing its products through digital marketing
Analisis Pengaruh Digital Teknologi, Pengetahuan Pajak, Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Baiq Nurafiza; Baiq Kisnawati; Rusdi
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 empirically examine the Effect Analysis of Digital Technology, Tax Knowledge, and Tax Socialization on Taxpayer Compliance at KPP Pratama Praya Lombok Tengah. So that the research variables consist of 3 (three) independent variables, namely Digital Technology (X1), Tax Knowledge (X2), and Tax Socialization (X3) and the dependent variable is Taxpayer Compliance (Y). The population of this study is individual taxpayers who are registered at KPP Pratama Praya Lombok Tengah. Samples were taken using a sampling technique that is incidental sampling. This study analyzed questionnaires from primary data derived from the answers of 100 individual taxpayers. Data were analyzed using SPSS 26. The results of this study indicate that Digital Technology has a significant effect on Taxpayer Compliance, Tax Knowledge has no significant effect on Taxpayer Compliance, and Tax Socialization has a significant effect on Taxpayer Compliance. The results of this study also show that the independent variables (Digital Technology, Tax Knowledge, Tax Socialization) are able to explain the dependent variable (Taxpayer Compliance) of 75.8%. While the remaining 24.2% Taxpayer Compliance is influenced by other variables outside this research model.
Analisis Transparansi Dan Akuntabilitas Keuangan Alokasi Dana Desa (ADD) Di Kecamatan Sekongkang Alya Ambarwati; Baiq Kisnawati; Rusli Amrul
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2024): Vol. 2, No. 2, April 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

Transparency and accountability from the government become a reference in financial management, especially in ADD. As legal community unit that has the authority to regulate and manage the interests of its own community in carrying out its duties, village requires sufficient funds. Accountability will be more effective if it is supported by an accounting system that produces accurate, reliable, timely, and accountable information. purpose of this research is to analyse the transparency and accountability of the financial allocation of village funds in the Sekongkang. The research used is descriptive qualitative. Data collection techniques are carried out by triangulation, data analysis tends to be inductive / qualitative, and the results of leatherative research emphasize more on meaning than generalization. Planning carried out in realising the Village Fund Allocation has been carried out well. The realisation of ADD, namely the use of Village Funds, is prioritised to finance development, community development aimed at improving the welfare of the village community, improving the quality human life and reducing poverty as outlined RKPDes. As well as the accountability provided has been done well by always reporting to stakeholders and the community with the results of the realisation of ADD
Pengaruh Kondisi Keuangan, Ukuran Perusahaan Dan Provibilitas Terhadap Penerimaan Opini Audit Going Concern Perusahaan Manufaktur Food And Beverage Ni Wayan Putri Darmayanti; Baiq Kisnawati; Rusdi
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

Public companies in Indonesia have experienced rapid development. This growth has led to an increasing demand for company financial reports. Investment decisions have become more challenging and uncertain for investors due to the outbreak of the coronavirus around the year 2019. The COVID-19 pandemic has not only impacted public health but also affected the country's economy, education, and social life in Indonesia. The food & beverage industry is one of the sectors that has been severely affected by this pandemic. Various factors contribute to companies receiving going concern audit opinions from auditors, such as financial conditions, company size, and profitability. The research method used in this study is a quantitative approach, and data analysis techniques include descriptive statistical analysis and logistic regression analysis. The population in this research consists of 30 food and beverage companies that have gone public and have been listed on the Indonesia Stock Exchange (IDX) during the years 2019 to 2022. The research findings indicate that the variables of financial conditions, company size, and profitability have respective significance values of 0.008, 0.008, and 0.011. This means that each variable has a dominant partial influence on going concern audit opinions
Pengaruh Penerapan Sistem E-Filing, E-Billing, Sosialisasi Pajak, dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Fitriani, Fitriani; Kisnawati, Baiq; Amrul, Rusli
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 4 No. 3 (2025): November 2025
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v4i3.220

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem e-filing, e-billing, sosialisasi pajak dan pemahaman perpajakan terhadap kepatuhan wajib pajak orang pribadi pada kantor pelayanan pajak (KPP) pratama kabupaten Bima. Penelitian ini merupakan penelitian asosiatif dengan pendekatan kuantitatif. Penelitian ini terdiri dari empat variabel independen yaitu penerapan sistem e-filing (X1), e-billing (X2), sosialisasi pajak (X3) dan pemahaman perpajakan (X4) serta satu variabel dependen yaitu kepatuhan wajib pajak orang pribadi (Y). Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Kabupaten Bima dengan sampel sebanyak 100 wajib pajak. Data diperoleh dengan menyebarkan 100 kuesioner kepada wajib pajak. Kuesioner yang kembali dan bisa digunakan sebanyak 100 kuesioner. Data dianalisis menggunakan SPSS 24 dengan uji asumsi klasik dan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa penerapan e-billing dan pemahaman perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak. Sedangkan penerapan e-filling (Thitung -1.573 < nilai TTabel 1.661; nilai sig. 0.059 > 0.05) dan sosialisasi perpajakan (Thitung 0.589 < nilai TTabel 1,661 ; nilai sig. 0.059 > 0.05) tidak berpengaruh signifikan terhadap kepatuhan wajib pajak. Hasil penelitian ini juga menunjukkan bahwa penerapan sistem e-filing, e-billing, sosialisasi pajak dan pemahaman perpajakan mampu mempengaruhi kepatuhan wajib pajak sebesar 65,1% sedangkan sisanya sebesar 34,9% kepatuhan wajib pajak dipengaruhi variabel-variabel lain di luar model regresi yang digunakan dalam penelitian ini.
Pengembangan Usaha Kerupuk Ibu Hamidah di Dusun Lekong Dendek Desa Dasan Tereng Kecamatan Narmada, Kabupaten Lombok Barat Baiq Ertin Helmida; Baiq Kisnawati; Lalu Mimbar; Satriawan; Faizatul Fajariah; Gina Septiani Putri; Aliya Azimatu Zahra; Baiq Deria Ayuning Fatika
Valid Jurnal Pengabdian Vol. 4 No. 2 (2026): Vol. 4 No. 2 Juli 2026
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This community service activity was conducted in Lekong Dendek Dusun, Dasan Tereng Desa, Narmada Kecamatan. The objectives of the activity were to: 1) enhance the motivation and entrepreneurial mindset of business owners, fostering a business development orientation; 2) improve business management capabilities through the implementation of better management practices; and 3) upgrade the quality of product packaging and labeling to increase value-added and market competitiveness. The implementation methods employed included outreach sessions, training, demonstrations, hands-on practice, and mentoring. Monitoring and evaluation were conducted to assess the extent to which the partners implemented the provided material. The program results were as follows: 1) an increase in motivation and entrepreneurial mindset among business owners; 2) improved business management skills, particularly regarding the importance of simple bookkeeping, separating business and personal finances, calculating production costs, and determining selling prices; 3) enhanced packaging and label quality, resulting in a more attractive and informative appearance for the *kerupuk* (cracker) products, along with clearer product identity; 4) the participatory approach combining outreach, training, and mentoring—proved effective in increasing partners' knowledge and skills while fostering behavioral changes in business management; and 5) the service activity provided tangible benefits to the partners, serving as an initial step toward professionalizing business management and strengthening the competitiveness of MSMEs in Dasan Tereng Desa.
Pengaruh Pemanfaatan Teknologi Informasi, Pengendalian Internal Dan Sistem Informasi Akuntansi Terhadap Kinerja Keuangan Organisasi Perangkat Daerah (OPD) Kabupaten Sumbawa Diva Alifia Ikhsanti; Baiq Kisnawati; Rusdi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 5 No. 4 (2026): Vol. 5 No. 4 April 2026
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

The purpose of this study is to investigate how the financial performance of local government agencies (OPD) in Sumbawa Regency is affected by the use of information technology, internal control, and accounting information systems. Thus, the dependent variable in this study is financial performance (Y), while the independent factors are accounting information systems (X3), internal control (X2), and the use of information technology (X1). Employees of OPDs in Sumbawa Regency who work in finance or treasury are the study population. This study uses quantitative and associative methods. Purposive sampling and stratified random sampling methods were used to select the sample. 44 members of finance or treasury staff from OPDs in Sumbawa Regency were sampled. Forty-four online surveys were distributed using Google Forms to collect data. SPSS 25 was used to analyse the data using multiple linear regression and traditional assumption tests. The findings indicate that the financial performance of OPDs is not significantly affected by the use of information technology. On the other hand, the financial performance of OPDs is significantly improved by internal control and accounting information systems.
Pengaruh Akuntabilitas, Transparansi Terhadap Pengelolaan Alokasi Dana Desa Dalam Mewujudkan Good Governance (Studi Empiris Di Desa Saneo) Novita; Baiq Kisnawati
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2026): Vol. 6 No. 1 Juni 2026
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 examine the influence of accountability and transparency on the management of village fund allocations in realising good governance in Saneo village. This research is quantitative with an associative approach. The sampling technique used was saturated sampling because all village staff in Saneo village were used as samples due to its relatively small population of 44 people. The data used were primary data, collected through interviews and questionnaires. Data analysis used the Statistical Package for the Social Sciences (SPSS) version 27. The data analysis technique used was multiple linear regression. The results of this study indicate that accountability has a significant effect on the management of village fund allocations in realising good governance. Meanwhile, transparency does not have a significant effect on the management of village fund allocations in realising good governance.
Sosialisasi Digitalisasi Sebagai Pendorong Peningkatan Pelayanan Publik Dan Inovasi Bisnis UMKM Di Desa Dasan Tereng Baiq Ertin Helmida; Baiq Kisnawati; Lalu Mimbar; Satriawan; Faizatul Fajariah; Rizaldi Gilang Ramadan; Ahmad Hasbullah
Valid Jurnal Pengabdian Vol. 4 No. 1 (2026): Vol. 4 No. 1 Januari 2026
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

Community Service activities in the form of outreach are a strategic step to encourage the use of digitalization in public services and MSME innovation in Dasan Tereng Village. The objectives of this activity are as follows: 1) To increase the understanding of village officials in utilizing digital technology for public services and the optimal use of other social media; 2) To increase the understanding of MSMEs in utilizing digital technology for business activities and encourage MSME business innovation through online marketing; 3) To encourage collaboration between universities, village governments, and business actors in implementing digitalization programs at the local level. The method used was preparation, namely conducting surveys, identifying problems, implementing activities, and finally, evaluating them. The results of this activity were: 1) Increased understanding of village officials in utilizing digital technology for public services (e.g., online administration, village websites, and service applications) and the optimal use of other social media; 2) Increased understanding of MSMEs in utilizing digital technology for business activities (e-commerce and other business applications) and encouraged MSME business innovation through online marketing (internet and digital technology); 3) Establishing a sustainable partnership between STIE AMM, village government, and MSME actors in developing the digital economy.
Pengaruh Penerapan Sistem E-Filing, E-Billing, Sosialisasi Pajak Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Fitriani; Baiq Kisnawati; Rusli Amrul
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2025): Vol. 5 No. 1 Oktober 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

The purpose of this study is to ascertain how individual taxpayer compliance at the Tax Office (KPP) pratama of Bima Regency is affected by the adoption of the e-filing system, e-billing, tax socialization, and tax understanding. This is a quantitative associative study. With a sample of 100 taxpayers, the population in this study consists of individual taxpayers who are registered at KPP Bima Regency. One hundred questionnaires were distributed in order to gather data; all of them were returned and found to be valid. SPSS 24 was used to analyze the data using multiple linear regression analysis and traditional assumption tests. According to the study's findings, taxpayer compliance is significantly impacted by the use of e-billing and tax knowledge. The introduction of e-filing and tax socialization, on the other hand, have no discernible impact. Additionally, e-filing, e- billing, tax socialization, and tax comprehension all contribute to 65.1% of taxpayer compliance, with other factors outside the scope of the study's regression model accounting for the remaining 34.9%.
Co-Authors Ahmad Hasbullah Aliya Azimatu Zahra Alpian Adi Herawan Alya Ambarwati Amrul, Rusli Amrul, Rusli Ariffianti, Indah Armiani Arsana, I Nengah Astini, Yuli Aulia Rizki AYU LESTARI Baiq Deria Ayuning Fatika Baiq Ertin Helmida Baiq Nurafiza Diva Alifia Ikhsanti Endang Kartini Ertin Helmida Faizatul Fajariah Faizatul Fajariah Fariantin, Erviva Fauzi, Agus Khazin Fitriani Fitriani Fitriani Gina Septiani Putri 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 Novita Nurazlinda Oktaviani, Riri Nagita Pipit Rabiatun Putri, Ni Ketut Ayu Riani Riri Nagita Oktaviani Rizaldi Gilang Ramadan Rusdi 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