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All Journal Jurnal Akuntansi Multiparadigma Jurnal Pengabdian Magister Pendidikan IPA Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Tata Sejuta STIA Mataram Jurnal Gema Ngabdi Valid Jurnal Ilmiah Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Sangkabira Educoretax East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Prisma Sains: Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram Jurnal Pepadu Innovative: Journal Of Social Science Research International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Economy and Finance Enthusiastic Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi Asian Journal of Management, Entrepreneurship and Social Science
Iman Waskito
Faculty Of Economy And Business, Mataram University. Jl. Majapahit No. 62, Mataram, 83126
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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PENGARUH PENGALAMAN KERJA, PELATIHAN KERJA, DAN KODE ETIK TERHADAP KINERJA AUDITOR Deasusanti, I Gusti Ayu Ketut Berliana Deasusanti; Suhaedi, Wirawan; Waskito, Iman
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.236

Abstract

The study aims to test and determine the effect Work Experience, Work Training, Code Of Ethics on Auditor Performance. This study uses a quantitative approach. The populations in this study are all auditors who work in office West Lombok District Inspecorate and Mataram City Inspectorate. The sampling technique used is a saturated sample where all members are used as samples, with a total sample of 46 auditors. Data collection was carried out by giving questionnaires directly to all sample, and 44 questionnaires wer returned. Data analysis techniques in this study using Partial Last Square (PLS). The results of this study indicate that Work Experience, Work Training, Code of Ethics have a positive and significant effect on auditor performance.
DETERMINAN FRAUD DANA DESA: PENGUJIAN ELEMEN FRAUD HEXAGON Ari, Utami Avista Dwi; Inapty, Biana Adha; Waskito, Iman
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.251

Abstract

This study aims to determine the effect of hexagon fraud namely pressure, opportunity, rationalization, competence, arrogance, and collusion on village fund fraud in villages in Jonggat District. This type of research is quantitative research with an associative approach. This study uses primary data obtained by distributing questionnaires to respondents directly. The population in this study were village officials who worked in the village office environment in the Jonggat sub-district by using a purposive sampling technique to determine the sample. The analytical tool used in this study is software SmartPLS (Partial Least Square) version 3.0. The results of this study indicate that opportunity, rationalization, arrogance, and collusion have a positive and significant effect on the fraud of village funds in villages in Jonggat District. Meanwhile, the variables of pressure and competence do not affect the fraud of village funds. The results of this study can be used as reference material for further research on fraud and this research can be used by parties who have an interest in village fund management to make policies to prevent fraud in managing village funds
IMPLEMENTATION OF PSAK 71 AND FINANCIAL STATEMENT QUALITY IN INDONESIAN BANKING INDUSTRY Indriani, Eni; Inapty, Biana Adha; Waskito, Iman
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.272

Abstract

The implementation of PSAK 71 requires the companies to have a greater allowance for impairment losses (CKPN) than the previous standard. This is an opportunity for companies to maintain the elements of management in such a way. Managers' opportunistic behavior in exploiting opportunities will affect the financial statement quality because they are assumed to contain earnings management. It is feared that an increase in CKPN determined by corporations will have an impact on the financial statement quality. This research aims to determine the impact of implementing PSAK 71 on the financial statement quality in Indonesian banking industry. The sample consist of 41 companies listed on the Indonesia Stock Exchange for the 2019–2020 period. Based on the results of data processing with the use of Eviews version 12, it can be concluded that the implementation of PSAK 71 has a positive effect on financial statement quality in Indonesian banking industry. The results of this research contribute to the study of the the new PSAK implementation and as an evaluation for the standard-setter board
PELATIHAN DAN PENDAMPINGAN TATA KELOLA KEUANGAN BUM DESA DI KABUPATEN LOMBOK BARAT Iman Waskito; Jumaidi, Lalu Takdir; Fikri, M. Ali; Nirmala, Yeni
Jurnal Pepadu Vol 5 No 3 (2024): Jurnal PEPADU
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v5i3.5967

Abstract

Financial reports are an instrument for measuring the performance of every business entity, including BUM Desa. Without financial reports, the performance of BUM Desa cannot be assessed for its development, so that every inclusion of Village funds in it is very risky. The low capacity of BUM Desa human resources is the cause of the absence of financial reports. Therefore, strengthening BUM Desa human resources is needed to support the realization of financial reports. This community service activity aims to strengthen the capacity of BUM Desa human resources to prepare financial reports. There are 24 BUM Desa selected as participants in this community service activity. The selection criteria are that they are registered with the P3MD of West Lombok Regency, have business activities, and represent each sub-district. Until the completion of this community service activity report, there are still mentoring activities that continue to be provided by the community service team. Because it is realized that the preparation of this financial report can be sustainable, which of course does not rule out the possibility that there are problems whose resolution requires mentoring.
Pelatihan ToT Peningkatan Literasi Teknologi pada Guru di Pondok Pesantren Ibadurrahman Temas: Dampak pada Efektivitas Pembelajaran Suhaedi, Wirawan; Waskito, Iman; Rakhmawati, Intan
Jurnal Gema Ngabdi Vol. 6 No. 3 (2024): JURNAL GEMA NGABDI
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jgn.v6i3.502

Abstract

In the digital era, information technology has become an important component in various aspects of life, including education in Islamic boarding schools. Islamic boarding schools are educational institutions that not only focus on religious education, but also academics with technological literacy. Therefore, increasing technological literacy for teachers in Islamic boarding schools through structured training is very necessary to support the effectiveness of learning. The training method is Training of Trainers (ToT). Through this activity, teachers at Ibadurrahman Temas Islamic Boarding School showed a significant increase in technological literacy. This also encourages efficiency and effectiveness of learning, as well as a continuous training system that supports technological literacy in Islamic boarding schools
Menyibak Problematika Badan Usaha Milik Desa: Studi Etnometodologi Waskito, Iman; Jumaidi, Lalu Takdir; Fikri, M. Ali
Valid: Jurnal Ilmiah Vol. 22 No. 1 (2024): Valid Jurnal Ilmiah - Edisi Juli-Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v22i1.412

Abstract

This research aims to understand the problems of managing Village BUM. This research uses an interpretive paradigm with ethnomethodology as the methodology. The data collection techniques used in this research were observation, interviews, and documentation. The informants from this research were three people, namely the Village Head, the Chair of the Village BUM, and the Village BUM Treasurer. The results of this research show that there are at least three internal problems with BUM Desa. First, the preparation of financial reports was neglected. The results of the data analysis show that this problem is due to a lack of education and training for employees in carrying out their duties and responsibilities. However, this problem is only the impact of the next two problems. Second, the mechanism for changing the chairman of BUM Desa. The change of chairman of BUMDesa, which is the appointment of the Village Head, has the potential for a conflict of political interest in retribution. This conflict is very vulnerable to ignoring the principle of professionalism in every process of appointing a new BUMDesa chairman. Third, leadership dualism. The existence of a village head, who should encourage the form of allocation of village funds and stimulants for policies that stimulate BUMDesa business, should not interfere and even be considered a shadow chairman.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BUM DESA BANGKIT BERBASIS MS EXCEL Waskito, Iman; Fikri, Muhammad Ali; Bianca, Dila
Jurnal Abdimas Sangkabira Vol. 5 No. 2 (2025): Jurnal Abdimas Sangkabira, Juni 2025
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/abdimassangkabira.v5i2.1836

Abstract

Tujuan dan target khusus dalam pengabdian ini adalah memberikan penguatan kemampuan dan kemandirian pengelola BUM Desa Senggigi dalam menyusun laporan keuangan yang cepat dan akurat. Tujuan tersebut diwujudkan dalam bentuk pendampingan penyusunan laporan keuangan yang merupakan tindak lanjut dari program pelatihan penyusunan laporan keuangan berbasis excel yang sebelumnya telah diberikan kepada sejumlah BUM Desa di Kecamatan Batulayar. Pendampingan ini telah dilakukan selama empat bulan. Setiap pertemuan fokus kepada memberikan solusi atas setiap kendala yang ditemukan. Dan pada pendampingan yang terakhir tidak ditemui kendala yang berarti. Namun ternyata terjadi pergantian pegawai pembukuan, sehingga tim pendampingan mengharapkan pegawai lama dapat mengajarkan kepada pegawai baru, dan memutuskan mencukupkan pendampingan secara tatap muka. Namun demikian tim pendampingan tetap membantu jika diperlukan baik secara online maupun offline. Pada akhir pendampingan telah berhasil disusun laporan keuangan BUM Desa Senggigi berbasis MS. Excel secara akurat dan mandiri.
Pendampingan Penilaian Persediaan Pada BUM Desa Remasa Kekait Guna Implementasi Pelaporan Keuangan Ramadhani, Rahmi Sri; Rakhmawati, Intan; Waskito, Iman
Jurnal Gema Ngabdi Vol. 7 No. 1 (2025): JURNAL GEMA NGABDI
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jgn.v7i1.573

Abstract

This community service was carried out in one of the wholesale grocery business units, at BUM Desa Remasa Kekait. This community service was held because BUM Desa Remasa Kekait had not implemented inventory management, so that it was difficult to know the amount of merchandise inventory. This community service aims to assist BUM Desa Remasa Kekait in managing inventory in the wholesale grocery business, so that it will be easier to determine the value of merchandise inventory, for the needs of preparing BUM Desa financial reports. In mentoring Activities at BUM Desa Remasa Kekait, the Community Service Team has prepared an inventory flowchart, that can be a Standard Operational Procedure (SOP) for Inventory Assessment, so that the inventory calculation method is easier to do. As a result, through warehouse cards or inventory cards and physical calculations (stock opname) of inventory, it is hoped that inventory assessment can be carried out more practically, and facilitate recording by BUM Desa employees. Community service activities are expected to continue to the next stage.
The Effect of Corporate Governance on Green Banking Disclosure in Indonesian Islamic Banking for the 2019-2021 Period Fazadilla, Afizha Nurul; Waskito, Iman
East Asian Journal of Multidisciplinary Research Vol. 3 No. 3 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i3.8634

Abstract

This study aims to examine the effect of corporate governance on the disclosure of green banking in Islamic banking in Indonesia for the 2019-2021 period. This study looks at Islamic banking registered with the Otoritas Jasa Keuangan (OJK) as a population, and the sample consists of 9 Islamic banks selected through purposive sampling. During the observation period, this study assessed green bank disclosures through the annual reports of Islamic banks. The content analysis method was used to conduct this evaluation. Multiple linear regression analysis was used to examine the causal relationship between green bank disclosure and corporate management. The results of this study found that there is an influence between the size of the board of commissioners on green banking disclosure in Islamic banking in Indonesia. as well as the sharia supervisory board has an effect on green banking disclosure.
The Influence of Green Banking on Corporate Value in Commercial Banks in Indonesia Fatmayanti, Fatmayanti; Waskito, Iman
East Asian Journal of Multidisciplinary Research Vol. 3 No. 5 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i5.9097

Abstract

The purpose of this study is to ascertain how Green Banking affects Corporate Value in Indonesian Commercial Banks. This study employs a descriptive methodology with a quantitative approach. Content analysis on Green Banking items based on the Green Banking Disclosure Index created by (Khan, Bose, Sheehy, & Quazi, 2021) was used to analyze the data. The Tobin's q ratio is used to calculate the worth of a company. In statistical testing, regression analysis techniques are applied. The study's findings indicate that green banking significantly reduces corporate value at Indonesian commercial banks. Green banking significantly affects how well a firm performs, particularly in terms of boosting public trust.
Co-Authors . Rosidi Aditya Bayu Suryantara Al Garin Rahmanda Amanda Bellamy Anak Agung Gede Swadana Kumara Putra Anggita Julia Mahmud Ari, Utami Avista Dwi Augustine Ayuba Ayudia Sokarina Baiq Anggun Hilendri L Baiq Anggun Hilendri Lestari Baiq Rosyida Dwi Astuti Bambang Bambang Bambang Bambang Bambang Bambang Subroto Biana Adha Inapty Biana Adha Inapty, Biana Adha Bianca, Dila Bianca, Dilla BS, R. Sapto Hendri Cahyaningtyas, Susi Retna Deasusanti, I Gusti Ayu Ketut Berliana Deasusanti Diah Rosdiana Azwari Eni Indriani Eni Indriani Ermawati Ermawati Fatmayanti, Fatmayanti Fazadilla, Afizha Nurul Fikri , M. Ali Fikri, M Ali Fikri, M. Ali Fikri, Muhammad Ali I Gde Andhika Putra Ihtisan T.P , Tusta Citta Julianto, Meutia Sri Jumaidi, Lalu Takdir Lalu Takdir Jumaidi Lilik Handajani M. Ali Fikri M. Ali Fikri M. Ali Fikri Mahyudin Mahyudin Mia Fidela Micheel Desti Evangelista Pianto Mitayanti, Mitayanti Muhamad Yunus Muhammad Ali Fikri Muhammad Tandzillah Nirmala, Yeni Nungki Kartikasari R. Sapto Hendri Boedi Soesatyo Rahmat Hadiansyah Rakhmawati , Intan Rakhmawati, Intan Ramadhani, Rahmi Sri Risa Martia Aryanti Robith Hudaya Rosidi Rosidi Rr Sri Pancawati Saipul Arni Muhsyaf Sapto Hendri Sarah Wahyu Arsy Satarudin Septiana, Vira Sertiningsih Suhaedi, Wirawan Tara, Nur aida Arifah Taufiqah Julia Wardani Tusta Citta Ihtisan Widyantari, Ida Ayu Made Dwi Wijaya, Gede Krisna Ananta Wijaya Yulia Kartika