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All Journal Avesina : Media Informasi Ilmiah Universitas Islam Al-Azhar ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Valid Jurnal Pengabdian Jurnal Kendali Akuntansi Akuntabel: Jurnal Ilmiah Akuntansi ShariaBiz International Journal of Economics and Business
Endang Kartini
State University of Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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THE INFLUENCE OF AUDITOR ETHICS, AUDITOR EXPERIENCE AND AUDITOR MOTIVATION ON AUDIT QUALITY AT THE INSPECTORATE OFFICE OF WEST NUSA TENGGARA Yuli Astini; Agus Khazin Fauzi; Iin Indriani; Endang Kartini
ShariaBiz International Journal of Economics & Business Vol. 1 No. 2 (2024)
Publisher : Fakultas Agama Islam Universitas Islam Al-Azhar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36679/shariabiz.v%1i2.33

Abstract

This study examines the effect of auditor ethics, auditor experience, and auditor motivation on audit quality at the Inspectorate Office of West Nusa Tenggara Province (NTB). This research variable consists of 3 (three) independent variables, namely auditor ethics (X1), auditor experience (X2) and auditor motivation (X3), and the dependent variable is audit quality (Y). The population of this study were all auditors at the Inspectorate Office of West Nusa Tenggara Province (NTB). Samples were taken using the saturated sampling method because the population was less than 50. Data were obtained by distributing questionnaires to 35 auditor respondents at the West Nusa Tenggara (NTB) Provincial Inspectorate Office. Thirty-four questionnaires were returned and could be used. Data were analyzed using SPSS 25. The results of this study indicate that auditor ethics and auditor experience affect audit quality. On the other hand, auditor motivation does not affect audit quality. The results of this study also show that the independent variables (auditor ethics, auditor experience, and auditor motivation) can explain the dependent variable by 59.0%. At the same time, other variables influence the remaining 41.0% of audit quality.
Pengembangan Usaha Mikro Cilok di Desa Rumak, Kabupaten Lombok Barat Endang Kartini; Nizar Hamdi; Ahmad Bairizki; Surahman Hidayat; Mustaan; Sigit Ary Wijayanto
Valid Jurnal Pengabdian Vol. 2 No. 1 (2024): Vol. 2 No. 1 Juli 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

One of the micro businesses that was used as a target location was Cilok Abi, a micro culinary business owned by the local community. In this cilok business, several problems were found, including: Low understanding regarding the preparation of good financial reports and management of financial reports that is not yet optimal; Marketing capabilities are still conventional, so they have not been able to expand their market share; Limited labor both quantity and quality; The distribution permit number for the home food industry has not yet been registered. For this reason, the team provides business development assistance by: 1) training in simple financial management and bookkeeping; 2) Digital marketing training, 3) Training to manage and empower employees; and 4) Extension to obtain a home industry food production certificate (SPP-IRT).
Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas Dan Laba Rugi Perusahaan Terhadap Audit Delay Hizbiatul Maulani; Endang Kartini; Sofiati Wardah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2024): Vol. 2 No. 1 Februari 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to examine the effect of company size, profitability, solvency, and company profit and loss on audit delay in mining companies listed on the Indonesia Stock Exchange in 2020-2022. The population of this study are mining companies listed on the Indonesia Stock Exchange, totaling 47 companies. The sampling technique used purposive sampling method. The number of companies used as sampled in this study were 19 companies with an observation period of three years. The total sample obtained is 57 financial statements. Testing the hypothesis using multiple linier regression technique. The partial test results show that Firm size has a significant effect on audit delay, profitability has no effect on audit delay, solvency has no effect on audit delay, company profit and loss has a significant effect on audit delay. The simultan test results show that firm size, profitabilit, solvency and company profit and loss have a significant effect on audit delay.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak UMKM Pada KPP Pratama Praya Kabupaten Lombok Tengah Sri Wulandari; Endang Kartini
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2024): Vol. 2, No. 2, April 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to empirically examine the effect of tax knowledge, tax socialization, tax service quality, tax sanctions on MSME taxpayer compliance at KPP Pratama Praya, Central Lombok Regency. This research is a type of quantitative research with an associative approach. The population in this study is MSME taxpayers who are registered at KPP Pratama Praya, Central Lombok Regency. The sample in this study amounted to 100 respondents. Data collection techniques in this study were carried out by distributing questionnaires directly to research respondents. The analytical method used in this study is multiple linear regression using the SPSS software program version 25. The results of this study indicate that the independent variable of tax knowledge does not have a significant effect on MSME taxpayer compliance. The tax socialization variable has a significant effect on MSME taxpayer compliance. The variable quality of taxation services has a significant effect on MSME taxpayer compliance, and the variable taxation sanctions has a significant effect on MSME taxpayer compliance. The independent variable is able to influence the dependent variable (MSME taxpayer compliance) by 82%. While the remaining 18% is influenced by other variables outside this research model.
Pengaruh Integritas, Kompetensi, Due Professional Care Dan Lingkungan Pengendalian Terhadap Kualitas Hasil Pemeriksaan Pada Kantor Inspektorat Ulfa Hasanah; Endang Kartini; Agus Khazin Fauzi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2024): Vol. 2 No. 3 Juni 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This research aims to examine emotionally the influence of integrity, competence, due professional care and control environment on the quality of examination results. The data collection technique was carried out using a questionnaire. The population in this study were employees involved in inspection and audit supervision consisting of 32 Auditor positions and 18 JFP2UPD positions. After distributing the questionnaire, the samples that could be analyzed and processed were 50 samples. The analysis in this study was carried out using multiple linear regression analysis with the help of the SPSS version 21 program. The results of this study show that the integrity variable has a significant effect on the quality of examination results, competence has no significant effect on the quality of examination results, due professional care has no significant effect on the quality of examination results, the control environment has no significant effect on the quality of inspection results.
R PENGEMBANGAN POTENSI USAHA KRIPIK TALAS TIGA PUTRA DI DESA LEMBUAK Endang Kartini; Baehaki Syakbani; I Made Suardana; Ni Nyoman Yuliati; Rusli Amrul; Yuli Astini; Imam Samudra; Dina Wijayanti
Valid Jurnal Pengabdian Vol. 4 No. 1 (2026): Vol. 4 No. 1 Januari 2026
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

Business mentoring for the Tiga Putra chips business in Lembuak Village, Narmada District, West Lombok is a community service program conducted by lecturers at STIE AMM Mataram. This mentoring program aims to improve the group's understanding of the problems that arise in running a taro chip business. Problems that emerged during the mentoring program included the lack of a clear plan for developing the taro chip business, resulting in unclear goals and targets. This community service program employed digital marketing promotion and limited access to collaborations with other parties. The method used for this service was counseling and mentoring for the business group. The results of this service program include an understanding of business management, digital marketing, and collaboration with other parties to develop the taro chip business.
Pengaruh Financial Technology, Literasi Keuangan Dan Penggunaan Informasi Akuntansi Terhadap Kinerja UMKM Muhammad Alamsyah; Endang Kartini; Sofiati Wardah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2025): Vol. 5 No. 1 Oktober 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to examine the influence of financial technology, financial literacy and the use of accounting information on the performance of MSMEs in Dompu Regency. So that the variables of this study consist of 3 (three) independent variables, namely financial technology (X1), financial literacy (X2) and the use of accounting information (X3) and the dependent variable, namely the performance of MSMEs (Y). The population of this study is MSME actors registered with the Dompu Regency Cooperatives and SMEs Office. Samples were taken using simple random sampling. Data was obtained by distributing 215 questionnaires to MSME respondents in Dompu Regency. The questionnaire that returned and could be used was 100 questionnaires. The data were analyzed using Multiple Linear Regression. The results of this study show that financial technology, financial literacy and the use of accounting information have a significant effect on the performance of MSMEs. The results of this study also show that the independent variables (financial technology, financial literacy and the use of accounting information) are able to explain the dependent variable (MSME performance) of 40.7% while the remaining 59.3 is influenced by other variables outside the regression model used in this study.
Co-Authors Afrian Catur Pramudya Ahmad Bairizki Alisha Zahra Meiriani Amrul, Rusli Arif Firman Aulia Armiani Astini, Yuli Baehaki Syakbani Baiq Desthania Prathama Dina Wijayanti Elvina Setiawati Etik Yuliana Faizatul Fajariah Farhan Susiawan Fauzi, Agus Khazin Ficky Desra Saputra Fitri Aisyah Gunawan Adi Wijaya Handoko Wahyu Utama Hizbiatul Maulani I MADE SUARDANA Iin Indriani Imam Samudra Izrawati Izrawati Khaerul Hadi Khotmi, Herawati Kisnawati, Baiq Lalu Mimbar Merliana Saputri Muhammad Alamsyah Mustaan Nizar Hamdi Nursanty, Ida Ayu Nursanty Rani Mahmudah Rizki Dwianto Rusdi Sigit Ary Wijayanto Sofiati Wardah SRI WULANDARI Sukma Hidayat Kurnia Abadi Surahman Hidayat Ulfa hasanah Ulfiyani Asdiansyuri Vida Indah Viratna Yuliati, Ni Nyoman Yusi Faizatul Octavia Zuni Kurnia Sari