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THE DETERMINAN OF GOOD GOVERNANCE IMPLEMENTATION: A CASE IN MATARAM CITY INSPECTORATE Hariyati, Ketut; Lestari, Baiq Anggun Hilendri; Nurabiah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.988

This study aims to predict the effect of the internal control system the government, the role of APIP and the performance of local government apparatus on the use of sound governance at the Mataram City inspectorate. This research is a type of associative research with a quantitative approach. The data used is primary information received by distributing questionnaires. The sampling technique used is a saturated sample by taking the entire population to be sampled, namely 47 employees of the Mataram City inspectorate. The data analysis tool used is Partial Least Square (PLS) version 3.0. The results of this study demonstrate that the implementation of good governance in the inspectorate of Mataram City is positively impacted by the functioning of the government internal control system, APIP, and local government apparatus. The theoretical significance of this study is that it strengthens the stewardship theory by illuminating the role that the Mataram City inspectorate plays in enhancing government internal control, streamlining internal control, and improving the efficiency of local government apparatus for results in good governance.

Analisis Kinerja Keuangan Untuk Mengukur Tingkat Kesehatan Perusahaan Manufaktur Sub Sektor Farmasi pada Bursa Efek Indonesia Periode Tahun 2018-2022 Salikin, Muhammad Adi Salikin; Lestari, Baiq Anggun Hilendri; Kartikasari, Nungki
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.1197

The aim of this research is to analyze the company’s financial performance to measure the health level of pharmaceutical sub-sector manufacturing companies listed on the IDX in terms of liquidity, solvency, profitability and activity ratios for the 2018-2022 period. The sample used was 9 pharmaceutical sub-sector companies. The data analysis method used is quantitative descriptive. The research results show that the average ratio of liquidity, solvency, profitability and activity for pharmaceutical sub-sector companies fluctuates. Based on the liquidity ratio, Kimia Farma Tbk has the highest average value of the current ratio, Sido Muncul Herbal & Pharmaceutical Industry Tbk has a quick ratio and Indofarma Tbk has a cash ratio so it is classified as a company with the highest level of health. The solvency ratio in the debt to equity ratio and debt to asset ratio of the Sido Muncul Herbal & Pharmaceutical Industry Tbk has the lowest average value ratio, while the long-term debt to equity ratio of Darya Varia Laboratoria Tbk is classified as a company with the highest level of health. Tempo Scan Pacific Tbk’s profitability ratio has the highest average ratio value for net profit margin and return on assets and Pyridam Farma Tbk for return on equity so it is classified as a company with the highest level of health. The activity ratio in the inventory turnover ratio and the fixed asset turnover ratio of Darya Varia Laboratoria Tbk and Organon Pharma Indonesia Tbk in the total asset turnover ratio each have the highest average ratio values so they are classified as companies with the highest level of health.

Penyederhanaan Proses Perpajakan melalui Penggunaan Core Tax Administration System sebagai Sistem Pajak Terbaru Nabila, D. Tialurra Della; Jumaidi, Lalu Takdir; Lestari, Baiq Anggun Hilendri; Firmansyah, M.; Hadi, Yogi Firman; Sandya, Sundus
Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Vol 6 No 2 (2024)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jppm.v6i2.1635

Core Tax Administration System (CTAS) adalah sistem perpajakan terbaru dalam proses reformasi perpajakan jilid III pada pilar teknologi informasi dan basis data. CTAS sebagai pencapaian tertinggi Direktorat Jenderal Perpajakan dalam pembaruan digitalisasi perpajakan ini akan mulai diperkenalkan dan dipersiapkan pada tahun 2024. Internasional Sci-Tech Diving Assosiation (ISTDA) sebagai mitra belum memiliki pengetahuan yang cukup tentang CTAS sebagai layanan digital untuk pelaporan SPT Tahunan PPh Wajib Pajak Badan tahun pajak 2024. Solusi yang ditawarkan yaitu dengan mengenalkan dan mengimplementasikan CTAS kepada mitra sebagai layanan digital perpajakan yang mudah, andal, terintegrasi, dan akurat. Pelaksanaan pengabdian ini diharapkan mampu berkontribusi dalam menyederhanakan proses perpajakan mitra melalui penggunaan CTAS. Dengan dilaksanakannya kegiatan pengabdian ini, mitra mendapatkan pengetahuan dan persiapan terkait penggunaan CTAS melalui pemberian materi CTAS, pelatihan simulasi penggunaan CTAS, dan pendaftaran Simulator Coretax pada akun DJPOnline mitra.

Pemetaan Struktur Media Sosial Pemerintah Daerah Dalam Mencapai Akuntabilitas Publik Priyambodo, Victoria Kusumaningtyas; Lestari, Baiq Anggun Hilendri; Sukma, Paradisa; Awaliah, Azizah; Hairuzzami, Baiq Arnita
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1976

In the modern world, social media as a means of information sharing, communication and interaction is increasingly popular and government administrations are actively taking advantage the dominance of social media to promote public goals. Citizen participation is expected to improve the effectiveness and responsiveness of the government. This also promotes the creation of public accountability. One way to conceptualize and measure social media engagement is to map the flow of information between government agencies and the public. This research aims to identify and map the communication structure and involvement of local government with the community to improve the public accountability process. The data collection method used in this research is content analysis with a structured framework. Based on observations of 38 Provincial Governments accounts, on four social media (Facebook, X/Twitter, Instagram and YouTube), the structure of public involvement is still dominant in the one-to-many communication model. Local Government actively provides one-way information without responding to user comments or questions.

THE INFLUENCE OF INFORMATION TECHNOLOGY UTILIZATION, WORK EXPERIENCE, SKILLS, AND INCENTIVES ON THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS AT THE BADAN PUSAT STATISTIK (BPS) OF WEST NUSA TENGGARA PROVINCE Widowati, Syagita Dimesia; Lestari, Baiq Anggun Hilendri; Agustiningsih, Wulandari
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 3 No 1 (2024): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

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In the current digital era, information systems play a crucial role in the operations and decision-making processes of organizations. This study aims to examine the influence of information technology utilization, work experience, skills, and incentives on the effectiveness of accounting information systems at Badan Pusat Statistik (BPS) of West Nusa Tenggara Province. The primary focus of this research is to identify how these factors contribute to the effectiveness of accounting information systems. The study employs a quantitative method, using primary data collected through questionnaires. The data analysis method used is multiple linear regression (PLS-SEM) with SmartPLS 4 software. The results indicate that the variables of work experience, skills, and incentives have a positive and significant impact on the effectiveness of accounting information systems, while the utilization of information technology has a negative and significant effect on the effectiveness of accounting information systems.

THE INFLUENCE OF FINANCIAL KNOWLEDGE AND FINANCIAL ATTITUDE ON FINANCIAL MANAGEMENT BEHAVIOR OF ACCOUNTING DEPARTMENT STUDENTS FACULTY OF ECONOMICS AND BUSINESS MATARAM UNIVERSITY WITH PERSONALITY AS A MODERATING VARIABLE Berlian, Endah Septina; Lestari, Baiq Anggun Hilendri; Noviawan, Lalu Andika
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 3 No 1 (2024): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

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This study aims to determine the effect of financial knowledge and financial attitudes on the financial management behavior of students in the Accounting Department, Faculty of Economics and Business University of Mataram with personality as a moderating variable. Data collection was done by distributing questionnaires to 88 students included in the research sample. The sampling technique used proportional random sampling. The results of the study showed that financial knowledge and financial attitudes had a significant effect on students financial management behavior, both partially and simultaneously. Meanwhile, the results of the moderation regression analysis found that personality could not moderate financial knowledge or financial attitudes towards students' financial management behavior. This study is expected to be a source of reference in managing finances for the community and especially for students in everyday life.

THE EFFECT OF SERVICE QUALITY, FINANCIAL SELF-EFFICACY AND FINANCIAL INCLUSION ON CUSTOMER SATISFACTION AT BANK BRI MATARAM BRANCH Oktarianti, Ni Putu; Lestari, Baiq Anggun Hilendri; Noviawan, Lalu Andika
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 3 No 1 (2024): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

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

The purpose of this study is to see the influence of service quality, financial self-efficacy, and financial inclusion on customer satisfaction of Bank BRI Mataram branch. The population in this study is Bank BRI Mataram branch customers and the number of samples is 100 respondents using the Non Probability Sampling method and the technique used is Accidental Sampling. Data collection was carried out by distributing questionnaires online. The data analysis technique used was multiple regression analysis and based on the analysis, it was found that the quality of service and financial inclusion had a positive and significant effect on customer satisfaction while financial self-efficacy did not have a significant effect on customer satisfaction at Bank BRI Mataram branch.

PENINGKATAN PENGETAHUAN DAN KETERAMPILAN HOSPITALITY PADA USAHA MIKRO DI KAWASAN PESISIR PANTAI LOMBOK BARAT Lestari, Baiq Anggun Hilendri; Isnawati, Isnawati; Effenndy, Lukman; Suhaedi, Wirawan
GANESHA: Jurnal Pengabdian Masyarakat Vol 5 No 2 (2025): Juli 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tunas Pembangunan Surakarta (UTP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/ganesha.v5i2.4594

Hospitality menunjukkan hubungan antara wisatawan dengan tuan rumah â€˜penjual jasa layananâ€™ dengan keramah-tamahan, perhatian dan kebaikan kepada siapa pun yang memerlukan (Sujatno dan Suyantoro, 2011:3). Namun faktanya menunjukkan bahwa hospitality ini masih rendah di Indonesia (Towoliu.dkk, 2023), tidak terkecuali di Lombok Barat yang menjadi salah satu destinasi wisata andalan di Lombok. Oleh karena itu sikap Hospotality ini menjadi permasalahan di sektor pariwisata. Diperlukan kegiatan sosialisasi dan latihan dengan harapan dapat memberikan peningkatan pengetahuan dalam hospitality yang baik dan berkesan bagi pengunjung wisata pantai wilayah Lombok Barat. Metode pelaksanaan menggunakan tiga (3) tahapan: 1) Pengajaran, yaitu penyajian materi yang diberikan berupa pengertian dan pentingnya hospitality dan tata cara bersikap dalam menyambut tamu ataupun pengunjung wisata; 2) Simulasi, yaitu dengan cara role play. Para peserta secara bergantian bermain peran; 3) Evaluasi, untuk mendapatkan feedback terkait materi yang disampaikan dan serta komitmen peserta untuk mempraktikkan materi yang diperoleh aktivitas pariwisata sehari-hari. Kegiatan pengabdian dilaksanakan pada hari Jumat 30 Agustus 2024 di Desa Melase, Lombok Barat. Diikuti oleh warga melase yang berjualan di pesisir Pantai Melase, Senteluk Lombok Barat, serta para karyawan hotel di wilayah Senggigi seperti di Qunci Villa dan The Chandi Hotel Senggigi. Diiukti oleh 10 orang peserta perwakilan dari para pedagang pesisir Pantai dan karyawan hotel di wilayah Lombok barat. Kegiatan pengabdian berjalan lancar sesuai dengan jadwal yang sudah disepakati oleh tim PKM dengan mitra atau peserta, hasilnya menyimpulkan bahwa hospitality tidak hanya dipengaruhi oleh Tingkat Pendidikan, namun pengaruh lingkungan tidak kalah pentingnya dalam membentuk karakter seseorang, terutama dalam hoslpitality

Penerapan Akuntansi Pesantren sebagai Responsibility Laporan Keuangan Usaha di Pondok Pesantren Darul Atqia Nirmayani, Sujarti; Lestari, Baiq Anggun Hilendri
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 5: Juli 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i5.9508

Penelitian ini bertujuan untuk mengetahuipenerapan akuntansi pesantren sebagairesponsibility laporan keuangan usaha di pondokpesantrten darul atqia Lombok. Penelitian ini menggunakan pendekatan deskriptif kualitatif. Teknik pengumpulan data meliputi wawancara dan observasi, melibatkan pengurus utama pondokpesantren seperti bendahara, ketua koperasi, ketuapondok pesantren. Hasil penelitian menunjukkanbahwa pengelolaan keuangan usaha di pesantrenmasih menggunakan sistem manual dengan keterbatasan dalam penerapan prinsip akuntansiyang baku. Meskipun laporan keuangan telahdisusun sebagai responsibility kepada pemangkukepentingan internal seperti ketua pondok pesantrendan donatur, penerapan akuntansi pesantren belumsepenuhnya dilakukan karena keterbatasan sumberdaya dan teknologi. Studi ini menekankan perlunyapeningkatan pelatihan, teknologi untuk memperbaikisistem laporan keuangan yang sesuai dengan pedoman akuntansi pesantren yang berlaku.

THE DETERMINAN OF GOOD GOVERNANCE IMPLEMENTATION: A CASE IN MATARAM CITY INSPECTORATE Hariyati, Ketut; Lestari, Baiq Anggun Hilendri; Nurabiah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.988

This study aims to predict the effect of the internal control system the government, the role of APIP and the performance of local government apparatus on the use of sound governance at the Mataram City inspectorate. This research is a type of associative research with a quantitative approach. The data used is primary information received by distributing questionnaires. The sampling technique used is a saturated sample by taking the entire population to be sampled, namely 47 employees of the Mataram City inspectorate. The data analysis tool used is Partial Least Square (PLS) version 3.0. The results of this study demonstrate that the implementation of good governance in the inspectorate of Mataram City is positively impacted by the functioning of the government internal control system, APIP, and local government apparatus. The theoretical significance of this study is that it strengthens the stewardship theory by illuminating the role that the Mataram City inspectorate plays in enhancing government internal control, streamlining internal control, and improving the efficiency of local government apparatus for results in good governance.

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