Article Per Year (5 Year)
p-Index From 2021 - 2026
3.182
P-Index
This Author published in this journals
All Journal 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) 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
Unknown Affiliation
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

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
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.
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.
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 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