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<![CDATA[Pengaruh Kecakapan Manajerial Terhadap Kualitas Laba yang Dimoderasi oleh Kualitas Audit ]]>
<![CDATA[Waskito, Iman]]>;
<![CDATA[Subroto, Bambang]]>;
<![CDATA[Rosidi, Rosidi]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[ The Effect of Managerial Ability to Income Quality Moderated by Audit Quality. The Objective of this research is to examine the impact of managerial ability on earnings quality. This research uses manufacturing companies listed in the Indonesian Stock Exchange for the periods 2006-2008, in which 63 companies (189 firms-year) are used as samples. The managerial ability is measured using Data Envelopment Analysis (DEA). The earnings quality is measured by the extent that accruals map into cash flows. The quality of auditor is measured using the perception of the users of audit firm quality. Using Moderated Regression Analysis, the study finds evidence that the managerial ability had  impact on the earnings quality, but auditor quality did not have an impact on the relationship between managerial ability and earnings quality. Pengaruh Kecakapan Manajerial terhadap Kualitas Laba yang Dimoderasi oleh Kualitas Audit. Tujuan dari penelitian ini adalah untuk menguji pengaruh kecakapan manajerial terhadap kualitas laba. Penelitian ini menggunakan perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama tiga periode yaitu 2006 sampai dengan 2008, dengan jumlah sampel sebanyak 63 perusahaan (189 data amatan). Kecakapan manajerial diukur dengan menggunakan Data Envelopment Analysis (DEA). Kualitas laba diukur dengan kemampuan kebijakan akrual menjadi kas. Kualitas auditor diukur menggunakan persepsi pengguna laporan keuangan terhadap kualitas KAP. Dengan menggunakan Moderated Regression Analysis, ditemukan bahwa kecakapan manajerial berpengaruh terhadap kualitas laba, namun kualitas auditor yang berinteraksi dengan kecakapan manajerial tidak berpengaruh terhadap kualitas laba.]]>
<![CDATA[IDENTIFIKASI PROBLEMATIKA BUMDES DI DESA-DESA DI KECAMATAN LINGSAR LOMBOK BARAT ]]>
<![CDATA[Biana Adha Inapty]]>;
<![CDATA[Muhammad Ali Fikri]]>;
<![CDATA[Iman Waskito]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 20 No 2 (2021): Jurnal Riset Akuntansi Aksioma, Desember 2021 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v20i2.127
<![CDATA[Sebagaimana kita ketahui pemerintah telah menggelontorkan dana desa (DD) dan alokasi dana desa (ADD) dalam rangka membangun desa yang mandiri. Berangkat dari hal tersebut penelitian ini berupaya mengidentifikasi masalah yang terjadi dilapangan. Temuan yang ditargetkan dalam penelitian ini terungkapnya problematika berdasarkanfenomena yang terjadi.Metodologi penelitian ini menggunakan kualitatifdengan responden fasilitator kabupaten, kepala desa, pengelola bumdes, pendamping lokal desa.Hasil penelitian menunjukkan problematika yang masih dihadapi oleh Bumdes adalah mengenai kecilnya persentase penyertaan modal oleh desa ke Bumdes berkisar 1-2% setahun, sumber daya manusia, pembukuan, kerjasama belum banyak dilakukan dengan pihak luar, produk dari mayarakat belum ditampung oleh Bumdes, potensi desa banyak yang belum digali dan dikembangkan. Kata Kunci: Desa, dana desa, dan bumdes.]]>
<![CDATA[PENGARUH KECAKAPAN MANAJERIAL TERHADAP KUALITAS LABA YANG DIMODERASI OLEH KUALITAS AUDIT ]]>
<![CDATA[Iman Waskito]]>;
<![CDATA[Bambang Subroto]]>;
<![CDATA[Rosidi Rosidi]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2011.04.7110
<![CDATA[The Effect of Managerial Ability to Income Quality Moderated by Audit Quality. The Objective of this research is to examine the impact of managerial ability on earnings quality. This research uses manufacturing companies listed in the Indonesian Stock Exchange for the periods 2006-2008, in which 63 companies (189 firms-year) are used as samples. The managerial ability is measured using Data Envelopment Analysis (DEA). The earnings quality is measured by the extent that accruals map into cash flows. The quality of auditor is measured using the perception of the users of audit firm quality. Using Moderated Regression Analysis, the study finds evidence that the managerial ability had impact on the earnings quality, but auditor quality did not have an impact on the relationship between managerial ability and earnings quality. Pengaruh Kecakapan Manajerial terhadap Kualitas Laba yang Dimoderasi oleh Kualitas Audit. Tujuan dari penelitian ini adalah untuk menguji pengaruh kecakapan manajerial terhadap kualitas laba. Penelitian ini menggunakan perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama tiga periode yaitu 2006 sampai dengan 2008, dengan jumlah sampel sebanyak 63 perusahaan (189 data amatan). Kecakapan manajerial diukur dengan menggunakan Data Envelopment Analysis (DEA). Kualitas laba diukur dengan kemampuan kebijakan akrual menjadi kas. Kualitas auditor diukur menggunakan persepsi pengguna laporan keuangan terhadap kualitas KAP. Dengan menggunakan Moderated Regression Analysis, ditemukan bahwa kecakapan manajerial berpengaruh terhadap kualitas laba, namun kualitas auditor yang berinteraksi dengan kecakapan manajerial tidak berpengaruh terhadap kualitas laba.]]>
<![CDATA[Sosialisasi Perpajakan Bagi Masyarakat dan UMKM ]]>
<![CDATA[M. Ali Fikri]]>;
<![CDATA[Aditya Bayu Suryantara]]>;
<![CDATA[Iman Waskito]]>
<![CDATA[ Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 2: November 2021 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM) ]]>
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DOI: 10.36312/linov.v6i2.574
<![CDATA[Kesadaran pajak oleh masyarakat dan wajib pajak merupakan kunci dari masalah perpajakan. Regulasi pajak oleh masyarakat masih sulit dipahami, apalagi jika mengikuti standar pelaporan. Wajib pajak memiliki multitafsir tentang peraturan perpajakan. Oleh karena itu, dialaksanakan kegiatan pengabdian kepada masyarakat dengan memberikan pemahaman mengenai regulasi perpajakan yang berlaku di Indonesia. Secara spesifik kegiatan pengabdian ini bertujuan melakukan sosialisasi dan memberikan pelatihan perpajakan atas kendala atau masalah pelaporan pajak oleh masyarakat dan UMKM serta meningkatkan kesadaran masyarakat akan pajak. Berdasarkan tujuan yang telah ditetapkan, selanjutnya kegiatan pengabdian kepada masyarakat dilaksanakan dengan metode sosialisasi (in-service training) dan pelatihan (on-service training). Pengabdian Masyarakat ini dilaksanakan selama 8 bulan antara bulan Maret hingga November 2021 bertempat di Kantor Jasa Akuntan, Jl. Tulung Agung No. 2, Mataram - Nusa Tenggara Barat. Peserta pelatihan adalah masyarakat pelaku usaha dan karyawan bagian keuangan yang bekerja di berbagai sektor, seperti Koperasi dan Apotek. Hasil sosialisasi telah dapat memberi pengetahuan tentang pajak dan sekaligus memberikan dorongan pada peserta untuk patuh pada pajak dan ketentuan yang berlaku dalam sistem perpajakan di Indonesia. Hasil pelatihan menunjukkan bahwa peserta kegiatan pengabdian telah memahami regulasi perpajakan dan cara perhitungan pajak terutama beberapa Pasal PPh 21 dan 25/29 yang sering diaplikasikan di lapangan dalam pembayaran pajak. Tax Socialization and Training for the Community and UMKM Abstract Tax awareness by the public and taxpayers is the key to tax problems. Tax regulation by the public is still difficult to understand, especially if it follows reporting standards. Taxpayers have multiple interpretations of tax regulations. Therefore, community service activities are carried out by providing an understanding of the tax regulations that apply in Indonesia. Specifically, this service activity aims to socialize and provide tax training on tax reporting problems or problems by the public, and micro, small and medium enterprises (MSMEs/UMKM) as well as increasing public awareness of taxes. Based on the goals that have been set, then community service activities are carried out using the methods of socialization (in-service training) and training (in-service training). This Community Service is carried out for 8 months between March and November 2021 at the Accountant Service Office, Jl. Tulung Agung No. 2, Mataram - West Nusa Tenggara. The training participants are business people and employees of the finance department who work in various sectors, such as cooperatives and pharmacies. The results of the socialization have been able to provide knowledge about taxes and at the same time provide encouragement to participants to comply with taxes and regulations that apply in the tax system in Indonesia. The results of the training show that the participants in the service activities have understood tax regulations and how to calculate taxes, especially some Sections of PPh 21 and 25/29 which are often applied in the field in tax payments. ]]>
<![CDATA[Pelatihan Pengelolaan Pajak Bagi Bendahara Rumah Sakit ]]>
<![CDATA[Sapto Hendri]]>;
<![CDATA[Iman Waskito]]>;
<![CDATA[Muhammad Ali Fikri]]>
<![CDATA[ Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 7 No. 2 (2022): June ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM) ]]>
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DOI: 10.36312/linov.v7i2.704
<![CDATA[Tujuan dari kegitan pengabdian ini adalah sosialisasi dan pelatihan kepada bendaharawan dan para pengelola keuangan di rumah sakit yang menyangkut pengelolaan pajak. Pengabdian bermitra dengan Rumah Sakit Universitas Mataram. Metode pelaksanaan dengan sosialisasi dan pelatihan, ini bertujuan untuk memberikan pemahaman kepada pihak rumah sakit terkait pengelolaan pajak. Kegiatan pengabdian kepada masyarakat ini dilaksanakan selama 8 bulan antara bulan Maret hingga November 2021 di rumah sakit Universitas Mataram. Penyajian materi perpajakan telah dilakukan secara sistematis dengan mengutamakan persentasi, diskusi dan tanya jawab. Tiap permasalahan yang dihadapi dalam konteks pengelolaan pajak menjadi materi diskusi antara penyaji (pemateri kegiatan pelatihan) dengan peserta. Selanjutnya, pelatihan berkesinambungan dilakukan secara dinamis dimana peserta melakukan konsultasi pada tiap-tiap permasalahan yang dihadapi dalam implementasi pajak rumah sakit, bentuk konsultasi melalui pertemuan langsung, maupun menggunakan perangkat komunikasi seperti telfon. Hasil kegiatan secara umum (kualitatif) adalah peserta pelatihan terutama bendaharawan sebagai faktor kunci pengelolaan pajak rumah sakit telah sepenuhnya memahami pengelolaan pajak. Akhirnya, pemahaman terkait pengelolaan pajak ini dapat diplikasi sebagai pedoman dalam pengelolaan pajak rumah sakit. Tax Management Training for Hospital Treasurers The purpose of this service activity is to socialize and train treasurers and financial managers in hospitals regarding tax management. Devotion partnered with Mataram University Hospital. The implementation method with socialization and training aims to provide understanding to the hospital regarding tax management. This community service activity was carried out for 8 months between March and November 2021 at the Mataram University Hospital. The presentation of tax material has been carried out systematically by prioritizing presentations, discussions and questions and answers. Each problem faced in the context of tax management becomes a subject of discussion between the presenters (the presenters of training activities) and the participants. Furthermore, continuous training is carried out dynamically where participants conduct consultations on any problems encountered in the implementation of hospital taxes, in the form of consultations through face-to-face meetings, or using communication devices such as telephones. The result of the activity in general (qualitative) is that the training participants, especially the treasurer as a key factor in hospital tax management, have fully understood tax management. Finally, this understanding of tax management can be applied as a guide in hospital tax management.]]>
<![CDATA[Comparison of Accrual Ratio and Cash Ratio Accuration in Financial Reports ]]>
<![CDATA[Mahyudin Mahyudin]]>;
<![CDATA[Sapto Hendri]]>;
<![CDATA[Iman Waskito]]>;
<![CDATA[M. Ali Fikri]]>
<![CDATA[ Prisma Sains : Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram Vol 9, No 2: December 2021 ]]>
Publisher : <![CDATA[IKIP Mataram ]]>
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DOI: 10.33394/j-ps.v9i2.4609
<![CDATA[Accounting and financial reporting fraud has been happening lately. Failure in estimating the veracity of financial reports starts from many aspects of accruals in the preparation of financial reports. This study seeks to explain the flow of financial transactions as important information, considering that activities in the financial sector require quick and relevant decisions. The flow of transactions in the financial reports consists of cash flows and accruals. Finance in business is almost similar to direct current and alternating current. In fact, this is misleading because of the ignorance of the readers of financial reports in interpreting profit, even though the misinterpretation will have an impact on investing errors. This study tries to analyze the results of financial ratio investments using the approach to the ratio of factors in the form of cash and accruals. Hermenuetics qualitative approach is used with data sourced from the Indonesia Stock Exchange. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange. Three forms of financial ratio analysis are used, namely the analysis of ROA (return of assets), ROI (return of investment), and ROE (return of equity). Researchers measure using a comparison of ROA, ROI, and ROE based on accruals and cash. The results of the comparison of the accuracy of the accrual ratio and the cash ratio in the financial reports are presented further in this article.]]>
<![CDATA[EDUKASI AKUNTANSI DAN PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN UMKM KONVEKSI “UNIFORM MANUFACTURING DAN SERBA-SERBI OLSHOP” ]]>
<![CDATA[Baiq Anggun Hilendri Lestari]]>;
<![CDATA[Lalu Takdir Jumaidi]]>;
<![CDATA[Iman Waskito]]>
<![CDATA[ Jurnal Abdimas Sangkabira Vol. 3 No. 1 (2022): Jurnal Abdimas Sangkabira, Desember 2022 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/abdimassangkabira.v3i1.312
<![CDATA[The Micro Small Medium Enterprise (MSME) sector has proven to be resilient when there is an economic crisis at this time, only the MSME sector has survived the economic collapse during the Covid-19 pandemic while the larger sector has actually collapsed due to the crisis. Capital is an important factor for developing a business and to get capital loans from financial institutions, financial statements are very important because through these financial statements, banks and financial institutions can assess the ability to pay loans from these MSMEs. In this regard, one of the contributions of academics is to carry out community service. The purpose of this activity is to provide accounting education and assistance in the preparation of financial statements to MSMEs "Uniform Manufacturing & Serba Serbi Ollshop". This MSME is located in Selagik village, Terara district, East Lombok regency and its business activities are in the convection sector. Based on the results of community service, it can be concluded that the owner of the convection MSME "Uniform Manufacturing and Sundry Olshop Selagik village, Terara District, East Lombok, do not know about the preparation of financial statements. Therefore, there needs to be improvements in business financial management by compiling financial statements in accordance with applicable accounting standards.]]>
<![CDATA[DIGITALISASI PELAPORAN KEUANGAN PERSPEKTIF UMKM DI KOTA MATARAM ]]>
<![CDATA[nungki kartikasari]]>;
<![CDATA[Iman Waskito]]>;
<![CDATA[Eni Indriani]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 21 No 2 (2022): Jurnal Riset Akuntansi Aksioma, Desember 2022 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v21i2.172
<![CDATA[This study aims to determine the perspective of MSMEs in Mataram City in responding to the digitization of financial reporting. The perception of MSMEs in Mataram City is the object of this research. The method used is descriptive analytical. The results showed that 75.74% of the 136 MSMEs in Mataram City recorded money transactions related to business, but less than 25% compiled their financial statements. The results of this study also show that 9.56% of MSMEs could store and access financial reports compiled online.]]>
<![CDATA[Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Kinerja Perusahaan ]]>
<![CDATA[Amanda Bellamy]]>;
<![CDATA[Lilik Handajani]]>;
<![CDATA[Iman Waskito]]>
<![CDATA[ Valid: Jurnal Ilmiah Vol 20 No 2 (2023) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMM ]]>
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DOI: 10.53512/valid.v20i2.284
<![CDATA[Environmental problems are an interesting issue to study, because the company's current goal is not only to increase profits, but also to take responsibility for environmental problems that arise as a result of company operations. This study aims to examine the effect of green accounting and environmental performance on company performance. Samples obtained by 30 PROPER participating companies listed on the Indonesia Stock Exchange for 2017-2021 were tested using multiple linear regression analysis. The results of the study show that green accounting has a negative and insignificant effect on company performance. The application of green accounting through environmental disclosures made by companies voluntarily has not been able to affect the company's performance. Environmental performance has a negative and insignificant effect on company performance. The environmental performance assessment with the PROPER assessment by KLH cannot yet be the basis for determining whether a company's performance is high or low. The results of this study reject stakeholder theory and legitimacy theory, PROPER participating companies apply green accounting and environmental performance has not been able to increase stakeholder trust and community legitimacy.]]>
<![CDATA[Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Kinerja Perusahaan ]]>
<![CDATA[Amanda Bellamy]]>;
<![CDATA[Lilik Handajani]]>;
<![CDATA[Iman Waskito]]>
<![CDATA[ Valid: Jurnal Ilmiah Vol. 20 No. 2 (2023) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMM ]]>
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DOI: 10.53512/valid.v20i2.284
<![CDATA[Environmental problems are an interesting issue to study, because the company's current goal is not only to increase profits, but also to take responsibility for environmental problems that arise as a result of company operations. This study aims to examine the effect of green accounting and environmental performance on company performance. Samples obtained by 30 PROPER participating companies listed on the Indonesia Stock Exchange for 2017-2021 were tested using multiple linear regression analysis. The results of the study show that green accounting has a negative and insignificant effect on company performance. The application of green accounting through environmental disclosures made by companies voluntarily has not been able to affect the company's performance. Environmental performance has a negative and insignificant effect on company performance. The environmental performance assessment with the PROPER assessment by KLH cannot yet be the basis for determining whether a company's performance is high or low. The results of this study reject stakeholder theory and legitimacy theory, PROPER participating companies apply green accounting and environmental performance has not been able to increase stakeholder trust and community legitimacy.]]>
