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<![CDATA[Pelatihan Dan Pendampingan Pengelolaan Keuangan Dan Pencatatan Pembukuan Administrasi Pelaporan Pajak Bagi Usaha Cacing Pupuk Organik Pada Kelompok Ternak Tunas Rinjani 2 Di Desa Selat Kecamatan Narmada ]]>
<![CDATA[Endar Pituringsih]]>;
<![CDATA[Lilik Handajani]]>;
<![CDATA[Ayudia Sokarina]]>
<![CDATA[ Jurnal Gema Ngabdi Vol. 5 No. 1 (2023): JURNAL GEMA NGABDI ]]>
Publisher : <![CDATA[Universitas Mataram ]]>
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DOI: 10.29303/jgn.v5i1.271
<![CDATA[This counseling and training activity is about financial management and bookkeeping as a complete administrative tax reporting for the Tunas Rinjani livestock group in the Montong Daye Hamlet, Selat Village, Narmada District. It aims to provide understanding and knowledge about the Tunas Rinjani livestock group for financial management and bookkeeping as the completeness of tax reporting administration for businesses. compliance for small entrepreneurs in the Tunas Rinjani Livestock group in tax reporting. In addition, this training was conducted to provide knowledge to the Tunas Rinjani Cattle group about the importance of keeping bookkeeping records and the completeness of tax reporting so that they can be managed properly. In the end, this activity is expected to produce human resources who can keep records and get new ideas. This activity will be aimed at the Tunas Rinjani Training Cattle Group in the Montong Daye Hamlet, Selat Village, Narmada District. Implementation is carried out with the approach of providing relevant materials. Another hope of this activity can be a means to carry out community service, providing counseling and training in financial management and bookkeeping as tax reporting for livestock groups]]>
<![CDATA[PELATIHAN DAN PENDAMPINGAN AKUNTANSI BERBASIS AKRUAL DAN MANAJEMEN KREATIVITAS BAGI KELOMPOK PENGEPUL METE DALAM MASA PANDEMI COVID DI DESA SELELOS KECAMATAN GANGGA KABUPATEN LOMBOK UTARA ]]>
<![CDATA[Endar Pituringsih]]>;
<![CDATA[Lilik Handajani]]>;
<![CDATA[Ayudia Sokarina]]>
<![CDATA[ https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 3 No 1 (2022): Jurnal Abdimas Independen, Mei 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/independen.v3i1.138
<![CDATA[Kegiatan penyuluhan dan pelatihan tentang penyusunan akuntansi berbasis akrual dan manjemen kreatifitas pada pengusaha mete di Desa Selelos Kecamatan Gangga Kabupaten Lombok Utara dimasa covid 19 guna meningkatkan penghasilan. Hal ini bertujuan untuk memberikan pemahaman dan pelatihan kepada pengepul mete yang berada di Desa Selelos Kecamatan Gangga Kabupaten Lombok Utara. Selain itu, pelatihan ini dilakukan untuk memberikan pengetahuan kepada pengepul mete tentang pentingnya membuat laporan keuangan berbasis akrual dan manajemen kreatifitas, sehingga dapat dikelola dengan baik. Pada akhirnya kegiatan ini diharapkan menghasilkan SDM yang mampu untuk membuat pencatatan pembukuan, pengelolaan keuangan dan mendapatkan ide-ide baru. Kegiatan pelatihan ini akan ditujukan pada pengepul mete yang berada di Desa Selelos Kecamatan Gangga Kabupaten Lombok Utara. Pelaksanaan kegiatan dilakukan dengan pendekatan pemberian materi yang relevan dengan kebutuhan pengepul mete sesuai PSAK 1. Harapan lain dari kegiatan ini dapat menjadi sarana untuk melaksanakan kegiatan pengabdian kepada masyarakat, khususnya memberikan penyuluhan dan pelatihan penyusunan akuntnasi berbasis akrual dan manajemen kreatifitas.]]>
<![CDATA[PELATIHAN DAN PENDAMPINGAN PROSES PEMBUATAN FINANCIAL STATEMENT SEDERHANA DAN PENGEMBANGAN WIRAUSAHA BAGI KELOMPOK KERAJINAN BATOK KELAPA GUNA MENINGKATKAN PENGHASILAN DALAM MASA PANDEMI COVID DI DESA PEMENANG BARAT KECAMATAN PEMENANG ]]>
<![CDATA[Khalid Abjadi]]>;
<![CDATA[Endar pituringsih]]>;
<![CDATA[Thatok Asmony]]>
<![CDATA[ https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 3 No 2 (2022): Jurnal Abdimas Independen, November 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/independen.v3i2.308
<![CDATA[Pemberdayaan UMKM pada kelompok kerajinan batok kelapa adalah proses di mana para pengerajin diberikan pengetahuan dan pelatihan keterampilan untuk hidup mandiri serta memiliki waktu usaha yang panjang. Tujuan di lakukannya kegiatan ini adalah untuk memberikan kontribusi pengetahuan serta bekal keterampilan bagi pengurus dan anggota Kelompok Kerajinan Batok Kelapa Desa Pemenang Barat Kecamatan Pemenang Kabupaten Lombok Utara mengenai penyusunan laporan keuangan yang tepat digunakan dan pengembangan wirausaha. Kegiatan dilakukan dengan mengadakan pelatihan dan pendampingan mengenai pembuatan jurnal, buku besar, neraca saldo dan laporan keuangan berikut proses sosialisasi dan pendampingan pengembangan wirausaha pada Kelompok Kerajinan Batok Kelapa. Selain itu, pelatihan dan pendampingan ini dilakukan untuk memberikan kemampuan dan keterampilan baru kepada pengurus dan anggota Kelompok Kerajinan Batok Kelapa, sehingga dapat memanfaatkan peluang digitalisasi untuk meningkatkan perekonomian para pengurus dan anggota Pengrajin batok kelapa. Kegiatan pelatihan dan pendampingan ini akan ditujukan pada pengurus dan anggota Kelompok Kerajinan Batok Kelapa Desa Pemenang Barat Kecamatan Pemenang Kabupaten Lombok Utara. Pelaksanaan kegiatan dilakukan dengan pendekatan pemberian materi dan pendampingan pelatihan mengenai memasukkan transaksi ke dalam jurnal, posting ke buku besar kemudian mengikhtisarkan ke dalam neraca, rugi laba dan perubahan]]>
<![CDATA[The ISLAM-BASED ENTREPRENEUR EDUCATION AND INTRODUCTION OF SHARIA ACCOUNTING FOR TILE AND RED BRICK BUSINESS GROUPS ]]>
<![CDATA[Endar Pituringsih]]>;
<![CDATA[Khalid Abjadi]]>;
<![CDATA[Thatok Asmony]]>;
<![CDATA[Hailuddin Hailuddin]]>
<![CDATA[ https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 4 No 2 (2023): Jurnal Abdimas Independen, November 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/independen.v4i2.816
<![CDATA[Kegiatan pelatihan dan pendampingan tentang entrepreneur berbasis islam dan pengenalan akuntansi syariah bagi kelompok usaha genteng dan bata merah di Lingkungan Bawak Gunung Desa Dasan Geres Kecamatan Gerung. Tujuan di lakukannya kegiatan ini adalah untuk memberikan kontribusi pengetahuan serta bekal keterampilan bagi kelompok usaha genteng dan bata merah di lingkungan Bawak Gunung desa Dasan Geres kecamatan Gerung mengenai entrepreneur berbasis islam dan pengenalan akuntansi syariah. Hasil pelatihan dan pendampingan tentang entrepreneur berbasis islam dan pengenalan akuntansi syariah bagi kelompok usaha genteng dan bata merah di Lingkungan Bawak Gunung Desa Dasan Geres Kecamatan Gerung meningkatkan pengetahuan pengurus dan pentingnya dalam pengenalan akuntansi syariah kepada entrepreneur. Indikator keberhasilan yang digunakan dalam kegiatan ini yaitu tingkat kehadiran peserta pengabdian yang sangat tinggi, animo yang besar untuk mengikuti kegiatan, tanya jawab yang aktif serta interaksi dua arah yang baik antara tim pengabdian dan peserta selama proses diskusi berlangsung. Beberapa hal yang masih kurang baik dalam pelaksanaannya akan ditingkatkan pada kegiatan mendatang, yaitu praktik dalam pencatatan pembukuan dan pembuatan laporan keuangan syariah dalam kewirausahaan.]]>
<![CDATA[The Effect of Participatory Budgeting, Internal Control Systems, Ethical Behavior of Leaders and Organizational Culture on Public Accountability ]]>
<![CDATA[Sholihin, Muhammad Khairus]]>;
<![CDATA[Pituringsih, Endar]]>;
<![CDATA[Surasni, Ni Ketut]]>
<![CDATA[ JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 5, No 3 (2021): JISIP (Jurnal Ilmu Sosial dan Pendidikan) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pendidikan (LPP) Mandala ]]>
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DOI: 10.58258/jisip.v5i3.2146
<![CDATA[This research aims to test and obtain empirical evidence regarding the effect of participatory budgeting, internal control systems, ethical behavior of leaders, and organizational culture on public accountability. This research was conducted on all NGOs in West Nusa Tenggara Province, using a purposive sampling technique with sample used by 102 people and using multiple linear regression. The results of this study indicate that participatory budgets have a positive and significant effect on accountability, the internal control system has a positive and significant effect on public accountability, the ethical behavior of leaders has a positive and significant effect on public accountability, organizational culture has a positive but insignificant effect on public accountability.]]>
<![CDATA[Sinergi Model Sewa Guna Usaha Dengan Model Pembiayaan (Financing) Pada Sektor Pariwisata (Studi Kasus Di Kabupaten Lombok Utara) ]]>
<![CDATA[Susanto, Hery]]>;
<![CDATA[Putra, I Nyoman Nugraha Ardana]]>;
<![CDATA[Pituringsih, Endar]]>
<![CDATA[ Valid: Jurnal Ilmiah Vol. 22 No. 1 (2024): Valid Jurnal Ilmiah - Edisi Juli-Desember 2024 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMM ]]>
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DOI: 10.53512/valid.v22i1.489
<![CDATA[North Lombok District (KLU) has great potential in the tourism sector, but faces economic challenges, including the tendency of communities to sell land to meet short-term needs. This study aims to develop a leasing-based financing model to support the sustainability of the tourism sector in KLU. This model integrates the Community-Based Tourism (CBT) approach, which involves local communities in management and decision-making. Research data were obtained through in-depth interviews with landowners and other stakeholders, using thematic analysis methods. The results show that leasing can be an alternative financing solution, enabling productive land use without loss of ownership. Synergy between the community, government and private sector was found to be key to the success of this model. This research contributes to the literature by offering an innovative approach that supports economic and social sustainability in rural tourism areas]]>
<![CDATA[Determinan Keberhasilan Penerapan Sistem Akuntansi Instansi Berbasis Akrual Dalam Penyusunan Laporan Keuangan Pemerintah ]]>
<![CDATA[Muhajir Irfani]]>;
<![CDATA[Endar Pituringsih]]>;
<![CDATA[Lalu Hamdani Husnan]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 6 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2020.v30.i06.p14
<![CDATA[The manifestation of the application of government accounting standards is the WTP opinion from BPK. This study aims to examine the effect of financial staff education, accounting training, the use of the SAIBA application, and organizational commitment to the successful application of an accrual-based accounting system. This research was conducted at the Land Office work unit within the scope of the NTB Province BPN Regional Office. Respondents numbered 63 people. Data analysis techniques used multiple linear regression analysis. The results showed that organizational commitment had a positive effect, the use of the SAIBA application had a negative effect, but financial staff education and accounting training had no effect on the successful application of the accrual-based agency accounting system. Keywords: Financial Staff Education; Accounting Training; SAIBA; Organizational Commitment; Accrual Based Institution Accounting System.]]>
<![CDATA[Determinan Penerapan Anggaran Berbasis Kinerja pada Badan Layanan Umum Rumah Sakit Se-Pulau Sumbawa ]]>
<![CDATA[Abdul Muis]]>;
<![CDATA[Lalu M. Furkan]]>;
<![CDATA[Endar Pituringsih]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 10 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2020.v30.i10.p17
<![CDATA[This research aims to examine the effect of leadership style, quality of human resources, organizational commitment and internal control systems on the implementation of performance-based budgets. Data obtained by distributing questionnaires to 68 respondents. Data analysis using multiple linear regression analysis. Partially the variables of leadership style, organizational commitment and internal control systems each have a positive and significant effect on the implementation of performance-based budgets, while the quality of human resources has no effect on the implementation of performance-based budgets at BLU Hospitals throughout Sumbawa Island. Keywords: Performance-Based Budget; Leadership Style; Quality Of Human Resources; Organizational Commitment; Internal Control System.]]>
<![CDATA[Ukuran Perusahaan, Nilai Perusahaan, dan Pengungkapan CSR terhadap Manajemen Risiko dengan Good Corporate Governance sebagai Pemoderasi ]]>
<![CDATA[Kadek Budi Suryanata]]>;
<![CDATA[Hermanto Hermanto]]>;
<![CDATA[Endar Pituringsih]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 No 3 (2019) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2019.v28.i03.p28
<![CDATA[The research aims to analyze the effect of firm size, firm value, and Corporate Social Responsibility (CSR) disclosure on risk management with Good Corporate Governance (GCG) as a moderating variable. The research population of manufacturing companies was listed on the Indonesia Stock Exchange in 2016-2018 which revealed annual reports and CSR reports. Samples determined by purposive sampling obtained 369 samples. The data analysis tool uses Partial Least Square (PLS). The research findings show that firm size and CSR disclosure have a significant positive effect on risk management and GCG is able to moderate the interaction of CSR and GCG disclosure on risk management. The implication of this research can be useful as a consideration for companies in making adequate policies to improve the quality of corporate risk management in order to minimize risks that threaten the firm. Keywords : Firm Size, Firm Value, CSR Disclosure, GCG, Risk Management.]]>
<![CDATA[Determinan Ketepatanwaktu Pelaporan Keuangan Pada Organisasi Perangkat Daerah Dengan Sistem Pengendalian Intern Sebagai Pemoderasi ]]>
<![CDATA[Baiq Muslihan Hidni]]>;
<![CDATA[Budi Santoso]]>;
<![CDATA[Endar Pituringsih]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 11 (2021) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2021.v31.i11.p17
<![CDATA[This study aims to analyze the effect of organizational commitment, leadership style and SAKD on the timeliness of financial reporting with the internal control system as a moderating variable. The research population is the accounting staff at 38 OPDs of West Nusa Tenggara Province. The results show that organizational commitment has a positive and significant effect on the timeliness of financial reporting. Leadership style and SAKD have a positive and insignificant effect on the timeliness of financial reporting. While the internal control system is not able to strengthen the influence of organizational commitment, leadership style, and SAKD on the timeliness of financial reporting. Keywords : Timeliness of Financial Reporting; Organizational Commitment; Leadership Style; SAKD; Internal Control System.]]>
