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All Journal JURNAL ECONOMIA JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI The Indonesian Accounting Review Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma Infestasi Journal of Auditing, Finance, and Forensic Accounting Neo-Bis JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Akuntansi Aktual JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Scientific Journal of Reflection : Economic, Accounting, Management and Business JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) JISIP: Jurnal Ilmu Sosial dan Pendidikan EKUITAS (Jurnal Ekonomi dan Keuangan) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Aplikasi Akuntansi Jurnal Gema Ngabdi Valid Jurnal Ilmiah Jurnal Abdi Insani Prosiding Konferensi Nasional PKM-CSR IIJSE Jurnal Abdimas Independen E-Jurnal Akuntansi
Endar Pituringsih
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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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 Endar Pituringsih; Lilik Handajani; Ayudia Sokarina
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 3 No 1 (2022): Jurnal Abdimas Independen, Mei 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v3i1.138

Abstract

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.
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 Khalid Abjadi; Endar pituringsih; Thatok Asmony
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 3 No 2 (2022): Jurnal Abdimas Independen, November 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v3i2.308

Abstract

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
The ISLAM-BASED ENTREPRENEUR EDUCATION AND INTRODUCTION OF SHARIA ACCOUNTING FOR TILE AND RED BRICK BUSINESS GROUPS Endar Pituringsih; Khalid Abjadi; Thatok Asmony; Hailuddin Hailuddin
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 4 No 2 (2023): Jurnal Abdimas Independen, November 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v4i2.816

Abstract

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.
The Effect of Participatory Budgeting, Internal Control Systems, Ethical Behavior of Leaders and Organizational Culture on Public Accountability Sholihin, Muhammad Khairus; Pituringsih, Endar; Surasni, Ni Ketut
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 5, No 3 (2021): JISIP (Jurnal Ilmu Sosial dan Pendidikan)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v5i3.2146

Abstract

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.
Sinergi Model Sewa Guna Usaha Dengan Model Pembiayaan (Financing) Pada Sektor Pariwisata (Studi Kasus Di Kabupaten Lombok Utara) Susanto, Hery; Putra, I Nyoman Nugraha Ardana; Pituringsih, Endar
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.v22i1.489

Abstract

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
GOOD SCHOOL GOVERNANCE: DAPATKAH SISTEM INFORMASI PENGADAAN DI SEKOLAH MEMODERASI DETERMINAN PERFORMANCE BUDGETING? Pituringsih, Endar; Basuki, Prayitno; Handajani, Lilik
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 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/jaa.v9i2.531

Abstract

In this study, we will examine the following relationship: that between Performance Budgeting and Good School Governance, that between Performance Budgeting and the organizational culture management system, and that between Performance Budgeting and the management control system and organizational culture, as moderated by SIPLah. A total of 204 high schools on Lombok Island participated in this study. Using a combination of the Slovin formula and a purposive sampling technique, 201 respondents from 67 high schools made up this research sample. With the Aid of Smart PLS Version 4.0, The Research Data was subsequently analyzed using PLS-SEM. This Study's Findings Suggest That High School Budgeting Performance Can Be Positively Affected by Management Control Systems and Organizational Culture and That Use of SIPLah Does Not Diminish This Effect. According to this study's findings, Performance Budgeting Also Positively Affects Good School Governance. This means high schools on Lombok Island can achieve better school governance by enhancing their management control systems and cultivating a positive organizational culture, leading to better budgeting performance.
Pengembangan Inovasi Pengolahan Produk, Pelatihan dan Pendampingan Basic Income Statement pada Kelompok Usaha Pemindangan Ikan “Rujuk Kembali” di Dusun Selindungan Desa Pelangan Kecamatan Sekotong Abjadi, Khalid; Asmony, Thatok; Purwadinata, Subhan; Pituringsih, Endar; Syukur, Abdul; Sari, Khopipah Wandan
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.v7i1.570

Abstract

This training and mentoring program targeted the Fish Smoking Business Group in Selindungan Hamlet, Pelangan Village, Sekotong District, West Lombok Regency. It aimed to enhance participants' knowledge and skills in fish product innovation and basic income statement preparation. The materials covered included innovative fish processing techniques and simple financial recording to help members calculate profits and prepare financial reports. The results indicate improved understanding among group members in developing more competitive fish products and preparing basic financial statements. The program is expected to foster entrepreneurial independence and improve the welfare of the business group members.
The Influence of Technological Innovation, Financial Literacy and Financial Risk on Customer Adoption at Seabank Novita Susila Wardani; Endar Pituringsih
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p16

Abstract

This study aims to analyze the effect of technological innovation, financial literacy and financial risk on customer adoption in Seabank. Seabank is a digital bank application that is growing rapidly in Indonesia. The sampling technique is purposive sample and determining the sample size with the formula hair et al, resulting in 150 respondents. The analytical tool used is SmartPLS 4. This result of this study supports the Technology Acceptance Model (TAM) showing that technological innovation, financial literacy and security risks on seabank customer adoption have a significant positive effect. The limitations in the study are in the scope and number of samples used, so it is recommended in further research to expand the scope of the study and increase the number and diversity of samples so that the results obtained are more representative and can be generalized. Keywords: Technological Innovation; Financial Literacy; Security Risk; Customer Adoption; Seabank
Pelatihan Dan Pendampingan Basic Accounting Pada Kelompok Usaha Kripik Pakis Di Dusun Gule Liat Desa Setiling Batukliang Utara Dengan Memanfaatkan Media Mainstream Pituringsih, Endar; Handajani, Lilik; Sokarina, Ayudia; Ulfa, Pipit Rismayani; Akma, Hidayatul
Jurnal Gema Ngabdi Vol. 7 No. 3 (2025): JURNAL GEMA NGABDI
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jgn.v7i3.607

Abstract

The training and mentoring activities on financial reporting using basic accounting and the utilization of mainstream media were carried out for the Pakis chips business group in Gule Liat Hamlet, Setiling Village, Batukliang Utara District, Central Lombok Regency. The purpose of this program is to provide knowledge and practical skills for the Pakis chips business group in Gule Liat Hamlet, Setiling Village, Batukliang Utara District, Central Lombok Regency regarding basic accounting and mainstream media. It is expected that the group will be able to conduct accurate bookkeeping and record-keeping using proper basic accounting methods. In addition, the training is designed to equip participants with both knowledge and skills in financial reporting and the use of mainstream media, which are expected to foster greater independence in entrepreneurship and ultimately increase income. This training activity is specifically targeted at the Pakis chips business group in Gule Liat Hamlet, Setiling Village, Batukliang Utara District, Central Lombok Regency. The implementation is carried out through the delivery of relevant materials. Another expectation of this activity is that it will serve as a platform for community service, particularly by providing education and training on mainstream media and basic accounting for the Pakis chips business group.
Crisis Response Patterns in Indonesian Philanthropy: How Religious Obligation Creates Revenue Resilience During the Covid-19 Pandemic Dedy Hermawan; Mohammad Ali Fikri; Endar Pituringsih
The Indonesian Accounting Review Vol. 15 No. 2 (2025): July - December 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.1525530

Abstract

This study analyzes differential crisis response patterns between religious and non-religious philanthropic organizations in Indonesia during the COVID-19 pandemic. Employing a longitudinal quantitative approach with panel data from 10 philanthropic organizations registered with the Indonesian Philanthropy Association from 2015-2024, we calculated annual revenue growth rates yielding 90 observations (45 per group). Mann-Whitney U Test results showed no statistically significant difference in average growth rates (U = 992.500; p = 0.872; r = 0.017). However, critical findings emerged from descriptive and temporal analyses: religious organizations maintained positive growth during the pandemic peak (8.78% in 2020; 5.41% in 2021) while non-religious organizations experienced contraction (-4.01% in 2021). Religious organizations demonstrated substantially lower volatility (SD = 18.57%) compared to non-religious counterparts (SD = 69.51%), indicating superior revenue predictability. Post-pandemic inverse correlation patterns (2022-2024) revealed qualitatively distinct recovery trajectories. Integrating Resource Dependence Theory and Institutional Theory, we argue that normative-religious funding bases (ZISWAF: Zakat, Infaq, Sadaqah, Waqf) create unique revenue stabilization mechanisms through obligatory giving structures and religious institutional legitimacy. These findings challenge conventional assumptions about revenue diversification and stability, demonstrating that funding source concentration can enhance resilience when grounded in normative-religious obligations. The study contributes theoretical nuance to organizational resource dependence literature and provides practical implications for philanthropic sector resilience strategies in crisis contexts.
Co-Authors - Sadad Abdul Muis Abdul Syukur Abjadi, Khalid Ahmad Rifai Ajhar . Akma, Hidayatul Akram Akram . Akram, Akram Alamsyah Alamsyah Animah Animah Ayudia Sokarina Aziz Irwandi B. Busaini, B. Baiq Muslihan Hidni Biana Adha Inapty Biana Adha Inapty, Biana Adha Budi Santoso Budy Wiryawan Deddy Suhendra Martua Siburian Dedy Hermawan Dedy Hermawan Denny Cendra Bhakti Dwi Putra Buana Sakti Erfan Agusfiandifutra ERNA WIDIASTUTY Fauzi, Agus Khazin Fikri, Mohammad Ali Freddy Susanto Ginta Ginting Hailuddin Hermanto Hermanto Hery Susanto Humaidi Humaidi I Made Adi Gunawan I Nyoman Nugraha Ardana Putra Ida Najati Ida Najati Kadek Budi Suryanata Kadek Dwiyanti Yussilasari Khalid Abjadi Khalid Abjadi Lalu Agus Sudrajat Lalu Hamdani Husnan Lalu Hamdani Husnan Lalu M. Furkan Layali Ihyani Lilik Handajani Lilik Handajani Lilik Handajani Luh Putu Resti Mega Artantri M Firmansyah M Irwan M Irwan M. Irwan M. Irwan, M. Irwan Miftahul Su’adah MOHAMMAD ALI FIKRI Muh Irwan Muhajir Irfani Muhammad Azlan Muhammad Idham Ni Ketut Surasni Ni Made Putri Utami Novita Susila Wardani Nur Fitriyah Nurlaili Fithriani Oktavia Komala Sari Pebruwardi Hidayat Prayitno Basuki, Prayitno Rahmatia Azzindani Roisatul Aminy Rr Titiek Herwanti Rr. Sri Pancawati Martiningsih Rukmana, Utami N. A. Samuel Christian Ara Sari, Khopipah Wandan Selatan, Liga Ayun Sholihin, Muhammad Khairus Siswadi Siswadi Siti Aisyah Hidayati Sri Indriani Subhan Purwadinata, Subhan Thatok Asmony Thatok Asmony Thatok Asmony Thatok Asmony, Thatok Titiek Herwanti Titiek Herwanti Ulfa, Pipit Rismayani Zaenal Abidin Zulfirman Switriansyah