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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
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The Influence of Audit Opinions, Management Changes, Audit Fees, Auditor Reputation on Auditor Switching Muhammad Tandzillah; Iman Waskito
Formosa Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i6.9603

Abstract

The aim of this research was to prove the influence of audit opinions, management changes, audit fees and auditor reputation on auditor switching. The place where this research was conducted was at IDX (Indonesia Stock Exchange) and analyzed using causal quantitative analysis methods. Then the population selected was 10 companies operating in the mining sector that were registered on IDX. The financial reports of each company were looked at in the last 5 years, namely 2019 to 2023. The results of this research show that audit opinion, management changes, auditor reputation have an effect on auditor switching, then audit fees have a positive and insignificant effect on auditor switching. This can be seen from the t test with a significance value <0.05.
The Influence of Good Corporate Governance Mechanism and Audit Quality on the Level of Accounting Conservatism Mitayanti, Mitayanti; Waskito, Iman
Formosa Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i8.10420

Abstract

The objective of this study is to determine whether Managerial Ownership, an Independent Board of Commissioners, a Board of Directors, an Audit Committee, and Audit Quality influence Accounting Conservatism in Manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2022. The sampling technique was purposive sampling of 37 companies that satisfied the criteria. The technique employs panel data regression analysis with the Eviews 12 software. The outcomes of the study show that partial managerial ownership and the board of directors have an impact on accounting conservatism. Meanwhile, the independent board of commissioners, audit committee, and audit quality all demonstrate that they have little impact on accounting conservatism. Simultaneously, the research findings reveal that managerial ownership, an independent board of commissioners, a board of directors, an audit committee, and audit quality all have an impact on accounting conservatism.
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.
ANALISIS PENGARUH DIGITALISASI TERHADAP EFESIENSI OPERASIONAL UMKM DI KOTA MATARAM Julianto, Meutia Sri; Waskito, Iman
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.20876

Abstract

Digitalisasi telah memberikan dampak positif yang signifikan terhadap efisiensi operasional Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Mataram. Melalui penerapan teknologi seperti QRIS dan media promosi digital, UMKM dapat mempercepat pelaporan, menekan biaya transaksi dan pencatatan, serta meningkatkan kualitas layanan pelanggan. Temuan sebelumnya menunjukkan bahwa kapabilitas dan literasi digital turut mendorong peningkatan performa bisnis dan persepsi terhadap profitabilitas. Di Mataram, digitalisasi juga mendukung efisiensi biaya tetap dan variabel, penyediaan data keuangan secara real-time, serta penguatan dalam perencanaan, evaluasi, dan mitigasi risiko keuangan. Secara keseluruhan, digitalisasi menjadi fondasi utama dalam mewujudkan pertumbuhan UMKM yang adaptif dan berkelanjutan di tengah perkembangan ekonomi digital.
Pemberdayaan Masyakarat Melalui Hilirisasi Air Sumur Bor Di Desa Mekar Sari, Kecamatan Gunung Sari Lombok Barat Fikri , M. Ali; Ihtisan T.P , Tusta Citta; Waskito, Iman; Rakhmawati , Intan
Jurnal Pengabdian Magister Pendidikan IPA Vol 7 No 2 (2024): April-Juni
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v7i2.8207

Abstract

El Nino yang dimulai pada Juni 2023 membuat cuaca di banyak wilayah Indonesia lebih kering dan mengalami panas. Sejak beberapa bulan lalu, beberapa pihak memprediksi puncak El Nino terjadi pada Agustus-September, dengan intensitas yang lemah-moderat. Ada juga yang menaksir fenomena anomali cuaca ini memuncak pada Bulan Oktober. Salah satu daerah yang terkena dampak parah akan bencana kekeringan ini adalah di daerah Provinisi NTB, khusunya masyarakat di dusun Mekarsari, Kecamatan Gunung Sari, Lombok Barat. Sejak lama Masyarakat menginginkan kebutuhan air bersih untuk memenuhi kebutuhan dasar mandi cuci kakus dan pertanian/peternakan. Masyarakat bisanya membeli air engan mengeluaran iuran bulanan. Kegiatan pengabdian ini bermanfaat masyarakat dan untuk bisa mengatasi dampak kekeringan melalui pembuuatan sumur bor dan sekaligus untuk mengemat biaya pengeluaran rumah tangga untuk membeli air. Hasil dari kegiatan pengabdian ini akan dipublikasikan pada salah satu jurnal pengabdian Masyarakat yang mana publikasi ini merupakan target luarannya.
Analisis Sistem Pengendalian Internal Atas Pelaksanaan Dana Operasional Sekolah (BOS) Pada Dinas Pendidikan Kota Mataram Wijaya, Gede Krisna Ananta Wijaya; Suhaedi, Wirawan; Waskito, Iman
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.1019

Abstract

This research aims to determine the analysis of the internal control system for the implementation of school operational funds (BOS) at the Mataram City education office. This type of research is qualitative descriptive research. This research was conducted under the auspices of the Mataram City Education Department in 4 junior high schools, namely SMPN 15 MATARAM, SMPN 16 MATARAM, SMPN 9 MATARAM, and SMPN 7 MATARAM. Data collection techniques are in the form of interviews, observation and documentation. The results of this research show that the analysis of the internal control system for the implementation of school operational funds (BOS) at the Mataram City Education Department as a whole can be said to be that the internal control system in 4 schools (SMP) is quite effective and efficient. The implementation of the Boss's funds is in accordance with the Boss's Technical Guidelines regulations.
Apakah Leverage Dan Reputasi Auditor Berperan Dalam Opini Audit Going Concern? Widyantari, Ida Ayu Made Dwi; Sokarina, Ayudia; Waskito, Iman
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.1045

Abstract

This research aims to predict the role of profitability, leverage, auditor reputation, and previous year's opinion on going concern audit opinion . The type of research used is associative research with a quantitative approach. Testing was carried out on 18 manufacturing companies registered on the IDX for the 2017-2021 period using a logistic regression analysis model where the dependent variable value used a dummy variable. The results showed that profitability had a negative effect on the going concern audit opinion, the previous year's opinion had a positive effect on the going concern audit opinion, while the auditor's leverage and reputation did not affect the going concern audit opinion. The implication of this research is that it is important for investors and potential investors to consider the level of profitability because the higher the levelof profitability offered, the higher the level of profitability offered. The higher the profits that will be obtained by the holders and the previous year's auditor's opinion will be used as a basis for decision making because the opinion received by the company is proven to be one of the important pieces of information that describes the performance of the company concerned.
The Effect of Internal Control Effectiveness, Compensation Suitability, Management Morality, and Unethical Behavior against the tendency of Accounting Fraud Septiana, Vira; Bambang, Bambang; Waskito, Iman
Formosa Journal of Applied Sciences 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/fjas.v3i5.9223

Abstract

This study aims to test and determine the effect of the role of internal control, compensation suitability, management morality, and unethical behavior on the tendency of accounting fraud. The collection technique used in this study was a questionnaire. The questionnaire was distributed to 78 cooperatives in Praya District. The sample was determined by purposive sampling technique. This research is included in quantitative research. Data analysis used Statistical Product and Service Sollution (SPSS) analysis using SPSS software version 27.0 for windows. The result of this study indicate that internal control, compensation suitability, management morality, and unethical behavior have no effect on the tendency of accounting fraud.
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, MORALITAS INDIVIDU, DAN KEADILAN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Kartika, Yulia; Inapty, Biana Adha; Waskito, Iman
Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024
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.v8i2.340

Abstract

This research aims to examine the influence of the effectiveness of internal control, individual morality, distributive justice, and procedural justice on the tendency of accounting fraud in the OPD of Dompu Regency. The population in this study were all civil servants who worked at the OPD in Dompu Regency. This research sample was determined using the method purposive sampling with the criteria of officials who are responsible for regional financial management in 30 OPDs in Dompu Regency. The data in this research was obtained by distributing questionnaires to 120 respondents in 30 OPDs. Structural Equation Modeling (SEM) with SmartPLS 3.0 used for data analysis. The results of this research indicate that the effectiveness of internal control and procedural justice have a negative and significant effect on the tendency for accounting fraud. Meanwhile, individual morality and distributive justice do not have a significant effect on the tendency for accounting fraud. It is hoped that this research can contribute to additional literature regarding motives for action tendenciesfraud involving ASN, in terms of conceptfraud triangle theory andmoral development theory. Apart from that, the results of this study can provide additional information as input to the Dompu Regency Government in reducing or preventing the tendency of accounting fraud
THE INFLUENCE OF ACCOUNTING STUDENTS' UNDERSTANDING OF GOVERNMENT ACCOUNTING STANDARDS ON INTEREST IN WORKING AS PUBLIC SECTOR ACCOUNTANTS Mia Fidela; Iman Waskito
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.385

Abstract

This study aims to analyze the effect of accounting students' understanding of Government Accounting Standards (SAP) on their interest in working as public sector accountants. The type of research used is associative with a quantitative approach, which examines the causal relationship between the independent variable (students' understanding of SAP) and the dependent variable (interest in working as public sector accountants). The study was conducted at the University of Mataram, with a population of all students majoring in accounting in semesters five, seven, and nine. Sampling used a purposive sampling technique, where the sample was students who had passed the Public Sector Accounting I and II courses and were still active. Primary data were collected through questionnaires distributed to respondents, and this research instrument has been tested for validity and reliability. The results of the analysis show that students' understanding of SAP has a significant effect on interest in working as public sector accountants. The regression model used meets the classical assumptions, so the results of this study are considered valid and reliable. These findings indicate that a good understanding of SAP can encourage students' interest in pursuing a career in the public sector, as well as provide a strong basis for further research in the fields of government accounting and public sector workforce.
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