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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Aplikasi Akuntansi Jurnal Eksplorasi Akuntansi (JEA) Abdimisi GANESHA: Jurnal Pengabdian Masyarakat East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Science and Technology (FJST) Takuana: Jurnal Pendidikan, Sains, dan Humaniora International Journal of Business and Applied Economics (IJBAE) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat International Journal of Asian Business and Management (IJABM) Jurnal RAK (Riset Akuntansi Keuangan) Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Jurnal Riset Mahasiswa Akuntansi Dharma: Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi
Lestari, Baiq Anggun Hilendri
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Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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The Effect of Accounting Information Systems on Internal Control of Fuel Oil Inventories at Public Fuel Filling Stations on Lombok Island Maulidi, Muhammad Gilang; Lestari, Baiq Anggun Hilendri
International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i4.10202

Abstract

The purpose of this study is to determine how much the accounting information system affects the internal control of fuel inventory, with the hope of providing useful recommendations for gas station managers in improving their operational and financial performance. This research was designed as associative research with a quantitative approach. The data collection method uses primary data. The sample for this research was 41 gas stations. This research uses a simple linear regression analysis method with the SPSS version 29 test tool. The study results show that the accounting information system has a significant positive effect on internal inventory control. This is proven by the values with and. Implementing an accounting information system influences internal control of fuel supplies by 69.6%. Other variables influence the remaining 30.4%. This shows that the internal inventory control generated by a company is better if the company uses a better accounting information system.
The Influence of Internal Control System, Whistleblowing System, and Spiritual Intelligence in the Prevention of Village Fund Management Fraud (Empirical Study on Villages in West Lombok Regency) Apriana, Rika; Lestari, Baiq Anggun Hilendri
International Journal of Business and Applied Economics Vol. 3 No. 4 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i4.10393

Abstract

By focusing on the internal control system, whistleblowing system, and spiritual intelligence, this study aims to determine the factors that can influence fraud prevention in the management of village funds in West Lombok Regency. This research consists of primary data collected through questionnaires distributed directly to 55 villages in West Lombok Regency. In addition, secondary data can be obtained from official documents, books, and scientific journals. Data measurement uses a Likert scale of 1 to 5 which is analyzed with partial least square (PLS), namely SmartPLS 4.1 software. The results of this study indicate that the internal control system affects the prevention of fraud in the management of village funds in West Lombok Regency, and spiritual intelligence affects the prevention of fraud in the management of village funds in West Lombok Regency. Meanwhile, the whistleblowing system has no effect on preventing fraud in the management of village funds in West Lombok Regency. This shows that a better internal control system in the village can prevent fraud because it functions as a controller in finding and preventing suspicious actions, so the possibility of fraud is reduced. Higher levels of spiritual intelligence can also help a person be more self-controlled, which can help improve ethics and morality in the workplace and prevent cheating. However, despite a good whistleblowing system, many people are still reluctant to report fraud. This may be because whistleblowers do not trust the current system and fear retaliation in the future if they report fraud.
The Impact of E-Wallet Effectiveness and Efficiency in Financial Management for Mataram University Students Who Participate in the Independent Student Exchange Rengganis, Fadia Maya; Lestari, Baiq Anggun Hilendri
Formosa Journal of Science and Technology Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i7.10425

Abstract

An innovation that is currently experiencing development in the financial sector is the existence of an E-Wallet, which is expected to be able to be used effectively and efficiently in managing student finances well. This research aims to determine the impact of the effectiveness and efficiency of using E-Wallets in managing finances for Mataram University students who take part in the Independent Student Exchange 3 program. This research uses quantitative research methods with descriptive statistical research. The population in this study were students who took part in the Independent Student Exchange Program 3, Mataram University. Samples were taken using a purposive sampling method with a sample size of 84 respondents. The research results obtained from data analysis show that effectiveness and efficiency partially have a positive and significant effect on the use of e-wallets in managing the finances of PMM 3 Students at Mataram University.
Strengthening Collaboration Networks: Building an Innovation Ecosystem for MSMEs in the Start Up Era Oktavianna, Rakhmawati; Taha, Roshaiza; Icih, Icih; Kohar, Abdul; Lestari, Baiq Anggun Hilendri; Setiyorini, Wahyu; Hendrayanti, Silvia; Pratama, Aryan Agus; Effriyanti, Effriyanti; Sugiyarti, Listya
Abdimisi Vol. 5 No. 2 (2023): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v5i2.44548

Abstract

Innovation has so far been studied mainly in high-tech companies, but MSMEs are no less able to innovate in their businesses. MSMEs carry out innovations, especially those related to the market, such as meeting customer demands or competing with competitors. Their biggest challenge in innovating is selling variations that are easy to imitate because competitors are very quick to imitate. However, MSMEs must remain focused on innovation, one way is by collaborating to improve their business. At the community service held on Thursday 2 May 2024, together with several universities both from within and outside the country, we lecturers provided knowledge on how MSMEs can improve their businesses through collaboration. The MSMEs who attended were also able to share what obstacles they had faced so far. In the future, it is hoped that this service to the community will continue and be sustainable. Abstrak Inovasi selama ini telah banyak dipelajari terutama di perusahaan-perusahaan teknologi tinggi, namun Usaha Mikro, Kecil, dan Menengah (UMKM) juga tidak kalah mampu untuk berinovasi dalam bisnis mereka. UMKM melakukan inovasi, terutama yang berkaitan dengan pasar, seperti memenuhi permintaan pelanggan atau bersaing dengan kompetitor. Tantangan terbesar mereka dalam berinovasi adalah menjual variasi yang mudah ditiru karena kompetitor sangat cepat menirunya. Namun, UMKM harus tetap fokus pada inovasi, salah satu cara adalah dengan berkolaborasi untuk meningkatkan bisnis mereka. Pada kegiatan pengabdian masyarakat yang dilaksanakan pada hari Kamis, 2 Mei 2024, bersama dengan beberapa universitas baik dari dalam maupun luar negeri, kami para dosen memberikan pengetahuan tentang bagaimana UMKM dapat meningkatkan bisnis mereka melalui kolaborasi. UMKM yang hadir juga dapat berbagi kendala yang mereka hadapi sejauh ini. Di masa depan, diharapkan pengabdian kepada masyarakat ini dapat berlanjut dan berkelanjutan. Kata Kunci: Memperkuat Kolaborasi, Ekosistem Inovasi, dan Era Start-Up.
Jejak Spiritualitas Islam dalam Konstruksi Etika Akuntan Publik Nursanty, Ida Ayu; Lestari, Baiq Anggun Hilendri; Wardani, Rosyia; Jumaidi, Lalu Takdir; Prathama, Baiq Desthania
Takuana: Jurnal Pendidikan, Sains, dan Humaniora Vol. 4 No. 3 (2025): Takuana (October-December)
Publisher : MAN 4 Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56113/takuana.v4i3.226

Abstract

This study aims to construct the ethics of public accountants from the perspective of Islamic spirituality. Using a spiritualist paradigm and a spiritualist research design, the study seeks to develop an ethical concept grounded in Islamic spirituality. Through zikr (remembrance of God), prayer, and contemplation methods, the researcher attained balance of intellect, justice, honesty, and love as instruments for data analysis. The findings reveal that the balance of intellect, justice, honesty, and love—reflected in the personality of public accountants—guides them toward humanistic values, fulfilling their role as khalifah (vicegerents) on earth. Ethical public accountants not only uphold professional trust but also spread love toward humanity and nature while nurturing spiritual awareness—an awareness of obedience to the will of God. For humankind, spiritual awareness is a divine instrument used to connect, unite, and return to God—this being the ultimate purpose of human life.
TOWARDS AN ISLAMIC SPIRITUALITY-BASED FRAMEWORK FOR PUBLIC ACCOUNTANTS' ETHICS Nursanty, Ida Ayu; Lestari, Baiq Anggun Hilendri; Jumaidi, Lalu Takdir; Wardani, Rosyia; Prathama, Baiq Desthania
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.720

Abstract

The accounting profession continues to face ethical challenges due to recurring financial scandals and the increasing complexity of digitalized auditing. This study aims to construct the ethics of public accountants from the perspective of Islamic spirituality, emphasizing akhlakul karimah (noble character) as the foundation for professional conduct. Adopting a qualitative phenomenological approach with literature-based analysis, the research employs spiritual practices such as dhikr, prayer, and contemplative reflection (tafakkur) as analytical instruments to explore the balance of reason, justice, honesty, and love in professional ethics. Data interpretation is conducted through reflective discourse analysis, allowing the integration of spiritual insights into ethical frameworks. The findings reveal that public accountants who embody these virtues cultivate a humane identity as God's stewards (khalifah), integrating spiritual awareness into ethical decision-making and professional responsibility. Such accountants not only uphold compliance but also promote love, social justice, and environmental stewardship, aligning their practice with a higher form of accountability. The novelty of this study lies in formulating a transformative ethical model that operationalizes Islamic spiritual practices into concrete analytical instruments, extending beyond previous spirituality-based ethics research. This contribution offers implications for accounting education, professional regulation, and the advancement of sustainable and ethically responsible accounting practices.
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI PENGURUS ORGANISASI TERHADAP AKUNTABILITAS PENGELOLAAN DANA ORGANISASI KEMAHASISWAAN DI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MATARAM Oksyah, Ian Gibran; Lestari, Baiq Anggun Hilendri
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3731

Abstract

Introduction: This study examines the determinants of fund management accountability within student organizations at the Faculty of Economics and Business, University of Mataram, with an emphasis on the roles of internal control systems and administrators' competence. In practice, student organizations frequently face accountability challenges, including incomplete financial documentation, weak procedural compliance, and limited managerial capacity. Prior empirical findings on these relationships remain inconsistent and highly context-dependent, particularly within semi-formal organizations in higher education. Accordingly, this research seeks to reassess whether internal control systems and managerial competence significantly enhance accountability in student organization fund management.Methods: This research adopts a quantitative associative approach. Primary data were collected through questionnaires distributed to 127 core administrators of student organizations for the 2024–2025 period. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 3 to test the proposed hypotheses.Results: The findings demonstrate that the internal control system has a positive and statistically significant effect on fund management accountability. Administrator competence also shows a positive and considerable influence, indicating that knowledge, skills, and professional attitudes substantially contribute to transparent, compliant, and reliable financial reporting. Together, the two variables explain a considerable proportion of the variation in accountability.Conclusion and suggestion: Strengthening internal control mechanisms and improving administrator competence are essential to enhancing financial accountability in student organizations. In practice, the results highlight the importance of standardized financial procedures, structured supervision, and continuous training to support accountable governance in higher education institutions. Keywords: Accountability, Internal Control System, Management Competence, PLS-SEM,, Student Organizations
Co-Authors Abdul Kohar Agustiningsih, Wulandari Andika Noviawan, Lalu Anindya, Baiq Ailsa Apriana, Rika Aryan Agus Pratama Awaliah, Azizah A’ini, Nurul Berlian, Endah Septina Biana Adha Inapty, Biana Adha Cahyani, Regita Effenndy, Lukman Effriyanti, Effriyanti Eni Indriani Hadi, Yogi Firman Hairuzzami, Baiq Arnita Hariyati, Ketut Icih, Icih Isnawati Isnawati Jumaidi, Lalu Takdir Kartikasari, Nungki M. Firmansyah Maulidi, Muhammad Gilang Nabila, D. Tialurra Della Nirmayani, Sujarti Nurabiah Nurfajrian Nursanty, Ida Ayu Oksyah, Ian Gibran Oktarianti, Ni Putu Oktavianna, Rakhmawati Pancawai M., Rr. Sri Paradisa Sukma Prathama, Baiq Desthania Priyambodo, Victoria Kusumaningtyas Putri, Putu Devia Diandra Raharja, Lalu Bayu Segara Kusna Rengganis, Fadia Maya Rini Ridhawati Salikin, Muhammad Adi Salikin Sandya, Sundus Setiyorini, Wahyu Silvia Hendrayanti Sugiyarti, Listya Suhaedi, Wirawan Suryantara, Adhitya Bayu Taha, Roshaiza Waladina, Faras Wardani, Rosyia Widia Astuti Widowati, Syagita Dimesia Yustina, Eka Putri Zakiro, Fadilla