Article Per Year (5 Year)
p-Index From 2021 - 2026
5.746
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI 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

Published : 61 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 61 Documents
Search

 3   4   5   6   7 
Kompetensi Pejabat Pembuat Komitmen, Kualitas Sistem Pengendalian Internal, Konflik Kepentingan dan Fraud Pengadaan Barang atau Jasa Erfan Agusfiandifutra; Akram Akram; Endar Pituringsih
E-Jurnal Akuntansi Vol 33 No 5 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i05.p17

Abstract

The aim of this research is to examine the influence of Commitment Making Officer Competency (PPK), Quality of Internal Control System (SPI) and Conflict of Interest on Goods & Services Procurement Fraud (PBJ) with Performance Accountability as moderator. The research was conducted at 40 regional apparatus organizations of the NTB provincial government with a sample of 107 respondents. Hypothesis testing uses a multiple linear regression model, namely Moderated Regression Analysis (MRA). The test results show that PPK Competence and SPI Quality have a negative effect on PBJ Fraud while Conflict of Interest has no effect on PBJ Fraud. This study found that PPK competence strengthens and SPI quality weakens the effect of Performance Accountability on PBJ Fraud, but Conflict of Interest has no effect on PBJ fraud which is moderated by Performance Accountability. Keywords: Fraud in Procurement of Goods/Services, Commitment Making Officers (PPK), Internal Control System (SPI), Conflicts of Interest, Performance Accountability
Determinan Tax Compliance dengan Moral Wajib Pajak UMKM sebagai Variabel Moderasi Freddy Susanto; Endar Pituringsih; Dwi Putra Buana Sakti
E-Jurnal Akuntansi Vol 32 No 10 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i10.p14

Abstract

The purpose of this study is to analyze the effect of tax incentives, tax sanctions on tax compliance where tax morale acts as a moderating variable during the pandemic on MSME taxpayers. The research was conducted in the city of Mataram, West Nusa Tenggara Province. The sampling technique used purposive sampling method with a sample of 100 respondents. Respondents consist of MSME taxpayers or have a turnover of less than 4.8 billion rupiah, be it a business entity or an individual entrepreneur, and take advantage of tax incentives during the pandemic. The data collected is processed using smartPLS 3. The test results found that tax incentives and tax sanctions have an effect on tax compliance. The results of this test are in accordance with attribution theory and justice theory. Where the influence of individual behavior is driven from internal and external where one of them is tax incentives and tax sanctions. However, the study did not find the effect of tax incentives and tax sanctions when moderated by tax morale on tax compliance. Keywords: Tax Incentives; Tax Sanctions; Tax Morals; Tax Compliance
Analisis Faktor – Faktor Yang Mempengaruhi Price Earning Ratio pada Perusahaan Manufaktur yang Listing di BEI Oktavia Komala Sari; Lilik Handajani; Endar Pituringsih
E-Jurnal Akuntansi Vol 30 No 12 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i12.p18

Abstract

This study aims to analyze what factors can affect the Price Earning Ratio (PER). Several factors that are considered to be able to influence PER which is used as a variable in this study, namely Return On Asset (ROA), Debt To Equity Ratio (DER), Dividend Pay Out Ratio (DPR), and Profit Growth Rate. . The population used is manufacturing companies listed on the IDX for the 2016-2018 period. With the purposive sampling technique, obtained 13 companies that will be used as research samples. The data used are secondary data. To see the effect of the independent variable on the dependent variable, multiple linear regression analysis tests were carried out which previously carried out the classical assumption test. Based on the results of the study, it is known that partially the results show that ROA, DPR, and Profit Growth Rate respectively have a significant effect on PER while DER has no significant effect on PER. Keywords: PER; ROA; DER; DPR; Profit Growth Rate.
Determinan Akuntabilitas Pemerintahan Desa di Kabupaten Lombok Barat Aziz Irwandi; Dwi Putra Buana Sakti; Endar Pituringsih
E-Jurnal Akuntansi Vol 31 No 5 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i05.p06

Abstract

This study aims to analyze the determinants of village government accountability in West Lombok Regency. The number of respondents used in the study was 60 people who served as the Village Head, Village Secretary, Village Treasurer, Village Consultative Body and Section Head in the Village office. Data collection was carried out by means of a questionnaire. The data analysis technique used multiple regression analysis. The results showed that Human Resource Competence and Accounting Reporting System had a negative effect on the Accountability of Village Government Performance. Meanwhile, Accounting Control and Organizational Culture have a positive effect on the Accountability of Village Government Performance. Keywords: HR Competencies; Accounting Controls; Accounting Reporting System; Organizational Culture; Accountability Of Local Government Performance.
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.
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.
Financial Volatility Paradox in Philanthropic Organizations: Evidence from Indonesian Religious and Secular Nonprofits Hermawan, Dedy; Fikri, Mohammad Ali; Pituringsih, Endar
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9569

Abstract

This study examines the relationship between revenue concentration and financial volatility in philanthropic organizations, challenging the conventional assumption that diversification leads to greater stability. Using longitudinal data from 10 Indonesian philanthropic organizations registered with Perhimpunan Filantropi Indonesia over a 10-year period (2015-2024), this research compares income volatility patterns between religious-based and secular nonprofits. The findings reveal a counterintuitive paradox: religious organizations with concentrated revenue sources (zakat, infaq, and sadaqah) demonstrate significantly lower volatility (16.4%) compared to secular organizations with more diversified funding (53.4%). Mann-Whitney U test confirms this difference is statistically significant (U = 2.000, Z = -2.193, p = 0.028). This study introduces the concept of 'normative income stability' where religious obligations create a baseline donation pattern that is more stable than voluntary giving, thereby extending Financial Vulnerability Theory by proposing that the nature of income source moderates the diversification-stability relationship. The implications suggest that nonprofit financial management strategies should consider institutional characteristics rather than pursuing universal diversification.
The Effect of Firm Characteristics on Tax Avoidance with Liquidity as a Moderating Variable in Indonesian Firms Hidayatul Akma; Putra, I Nyoman Nugraha Ardana; Pituringsih, Endar
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.43547

Abstract

Purpose: This study aims to analyze the effect of capital intensity, profitability, and leverage on tax avoidance, as well as to examine the role of liquidity as a moderating variable in non-financial companies listed on the Indonesia Stock Exchange during 2020–2024. Methodology/approach: The research employed a quantitative associative approach using panel data regression with the Moderated Regression Analysis (MRA) technique. The sample consists of 151 companies (755 firm-year observations) selected through purposive sampling. Data were analyzed using the Fixed Effect Model based on Chow, Hausman, and LM tests. Findings: The results showed that profitability had a significant positive effect on tax avoidance, while capital intensity and leverage did not. Liquidity proved to be a pure moderator, weakening the effect of capital intensity and leverage on tax avoidance, but it was unable to moderate the effect of profitability. Practical implications: The findings highlight the importance for regulators to consider firms’ liquidity conditions when designing tax enforcement policies, as financially strong firms tend to show higher voluntary compliance. Originality/value: This study contributes by incorporating liquidity as a moderating variable in the relationship between internal firm characteristics and tax avoidance an approach rarely examined in prior Indonesian tax compliance research
IMPLEMENTATION OF THE MONITORING CENTER FOR PREVENTION AS A MODERATING DETERMINANT OF FRAUD PREVENTION Endar Pituringsih; Prayitno Basuki; Akram; Liga Ayun Selatan
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 3 (2025): September
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i3.7124

Abstract

This study examines the effect of Leadership Style, Ethical Management Culture, and Internal Control System on Fraud Prevention, moderated by the Monitoring Center for Prevention (MCP) in each Regency/City across Lombok Island. The population of this study consists of two thousand one hundred twenty-four employees. Then, the sample was selected using a non-probability purposive sampling technique, resulting in 100 respondents. The research data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. Therefore, this study resulted that, partially, Ethical Management Culture and Internal Control System positively affect Fraud Prevention. Whereas this study found that Leadership Style has a negative effect. Furthermore, its finding indicates that implementing the Monitoring Center for Prevention (MCP) has not been able to moderate the determinants of Fraud Prevention within local governments in the Regencies and Cities across Lombok Island. So, the local governments throughout Lombok Island need to enhance their evaluation and supervision efforts.  The fraudulent acts can be prevented and minimized, thereby avoiding losses that could ultimately lead to a decline in the quality of public services.
Co-Authors - Sadad Abdul Muis Abdul Syukur Abjadi, Khalid Ahmad Rifai Ajhar . Akma, Hidayatul 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 Denny Cendra Bhakti Dwi Putra Buana Sakti Erfan Agusfiandifutra ERNA WIDIASTUTY Fathiah Rahman Fauzi, Agus Khazin Fikri, Mohammad Ali Freddy Susanto Ginta Ginting Hailuddin Hermanto Hermanto Hery Susanto Hidayatul Akma 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 Khalid Abjadi Lalu Agus Sudrajat Lalu Hamdani Husnan Lalu Hamdani Husnan Lalu M. Furkan Layali Ihyani Liga Ayun Selatan 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 Muh Irwan Muhajir Irfani Muhammad Alfi Satia Pratama Muhammad Azlan Muhammad Idham Ni Ketut Surasni Ni Made Putri Utami 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 Sholihin, Muhammad Khairus Siswadi Siswadi Siti Aisyah Hidayati Sri Indriani Subhan Purwadinata, Subhan Thatok Asmony Thatok Asmony Thatok Asmony Thatok Asmony Thatok Asmony, Thatok Titiek Herwanti Titiek Herwanti Ulfa, Pipit Rismayani Zaenal Abidin Zulfirman Switriansyah