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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI The Indonesian Accounting Review EKONOBIS (JURNAL EKONOMI DAN BISNIS) JSEH (Jurnal Sosial Ekonomi dan Humaniora) Infestasi Journal of Accounting and Investment Jurnal Ekonomi dan Studi Pembangunan (Journal of Economics and Development Studies) Jurnal Akuntansi Aktual Quantitative Economics Research Journal of Economic, Bussines and Accounting (COSTING) JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Aplikasi Akuntansi Jurnal Gema Ngabdi Valid Jurnal Ilmiah Akurasi : Jurnal Studi Akuntansi dan Keuangan Elastisitas Jurnal Ekonomi Pembangunan Jurnal Abdimas Sangkabira International Journal of Social Science Empiricism Journal Prosiding Konferensi Nasional PKM-CSR Formosa Journal of Science and Technology (FJST) Jurnal Konstanta : Ekonomi Pembangunan Experimental Student Experiences The Es Economics and Entrepreneurship Jurnal Ilmu Ekonomi International Journal of Tourism Business Research Jurnal Oportunitas : Ekonomi Pembangunan JPNM : Jurnal Pustaka Nusantara Multidisiplin Journal of Social and Humanities West Science Social and Humanities Studies Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Abdimas Independen International Journal of Economics Studies Journal of Economic and Economic Education E-JURNAL AKUNTANSI Jurnal Ekonomi, Manajemen, Akuntansi PESHUM Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Manajemen, Bisnis dan Kewirausahaan
Prayitno Basuki, Prayitno
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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TRANSFORMASI RTH TAMAN TUGU BUMI GORA KE TAMAN IMPIAN (TAMAN TERAS UDAYANA) : DAMPAK REVITALISASI TERHADAP KEHIDUPAN EKONOMI PEDAGANG KAKI LIMA M. Andy Farhan Nasrullah; Prayitno Basuki
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12656

Abstract

Transformasi Ruang Terbuka Hijau (RTH) Taman Tugu Bumi Gora menjadi Taman Impian (Taman Teras Udayana) memberikan dampak positif yang signifikan terhadap kehidupan ekonomi para pedagang kaki lima (PKL). Revitalisasi ini meningkatkan jumlah pengunjung, yang secara langsung berdampak pada peningkatan penjualan dan omzet para pedagang. Selain itu, para PKL berhasil memanfaatkan kemajuan teknologi dengan memasarkan produk mereka melalui platform online, yang memperluas jangkauan pelanggan dan memperkuat komunikasi dengan konsumen. Dengan demikian, revitalisasi Taman Teras Udayana tidak hanya memperbaiki lingkungan fisik, tetapi juga meningkatkan kesejahteraan ekonomi komunitas lokal, terutama para PKL.
Strategi Pengembangan Potensi Desa Wisata Sesaot Kecamatan Narmada Kabupaten Lombok Barat Melalui Pemberdayaan Masyarakat Nurmayanti, Laila; Basuki, Prayitno; Ismiwati, Baiq
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 10 No. 4 (2024): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v10i4.652

Abstract

This study aims to analyze the strategy for developing the potential of Sesaot Tourism Village through community empowerment and identify its inhibiting factors. The research uses a qualitative approach with data collection techniques including observation, interviews, and documentation. Data analysis was conducted using the SWOT analysis tool (Strengths, Weaknesses, Opportunities, Threats). The findings reveal that the community-based tourism development of Sesaot Tourism Village involves community participation in decision-making and provides both direct and indirect economic and social benefits. Supporting factors include abundant natural resources, diverse processed products, and the community's hospitality. However, inhibiting factors are the lack of professional workers and the low quality of human resources in tourism management. Recommended strategies include improving human resource quality through training, strengthening the concept of community-based tourism (CBT), and promoting sustainable tourism. This study highlights the importance of community empowerment in optimizing local tourism potential.
Analysis of the Influence of Bank Credit on Economic Growth in West Nusa Tenggara Province Ahmadi, Sambirang; Basuki, Prayitno; Harsono, Iwan
The Es Economics and Entrepreneurship Vol. 3 No. 02 (2024): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v3i02.377

Abstract

This research is motivated by the influence of banking credit on economic growth in NTB. The purpose is to analyze in depth the effect of bank lending consisting of investment loans, working capital loans and consumptive loans in NTB Province on the economic growth of NTB Province. The type of research used is descriptive quantitative. The type of data used in this study is time series data. The source of data used in this study is secondary data collected through documentation techniques, where data collection is done by studying some of the data contained in the archives, economic report documents, BPS NTB Province and Bank Indonesia from 2010 - 2023. Data analysis used is multiple linear regression. The results showed that investment credit and working capital credit partially had a positive and significant effect on economic growth in NTB, but consumptive credit showed that partially had no significant effect on economic growth in NTB. While simultaneously, the variables of investment credit, working capital credit and consumptive credit together have a positive and significant effect on economic growth in NTB.
The Role of the NTB Regional Research and Innovation Agency in Accompanying and Facilitating UMKM or Start-Ups in NTB Putri, Bq. Ananta; Basuki, Prayitno
International Journal of Economics Studies Vol. 1 No. 2 (2024): International Journal of Economics Studies
Publisher : Raudhah Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Incubation is one strategy to develop UMKM or startups. Several local governments are trying to implement incubation programs to accelerate the emergence of new businesses in their areas. The West Nusa Tenggara (NTB) Provincial Government has formed a new institution called BRIDA (Regional Innovation Research Agency) which is tasked with handling the incubation process. The question that arises is whether this incubation process is in line with the existing incubation concept. This study uses a qualitative approach through interviews and observations at BRIDA NTB. This study involved interviews with BRIDA managers and tenant members there. The results of the study indicate that the incubation process at BRIDA is in accordance with startup incubation standards, namely BRIDA NTB provides a form of assistance by presenting experienced mentors in various fields, from formulating business ideas to implementing them in the field in covering various important aspects of business development. And BRIDA NTB provides facilities in the form of a place, processing business permits, and free business marketing networks. However, there are obstacles in the follow-up of startup businesses that are still unclear, as well as the limited budget of the local government which makes startup development less than optimal.
DAMPAK PENGEMBANGAN WISATA TERHADAP EKONOMI MASYARAKAT DI DESA SESAOT KECAMATAN NARMADA KABUPATEN LOMBOK BARAT Ardhi, Khairunnisa; Basuki, Prayitno; Handayani, Tuti
Jurnal Oportunitas : Ekonomi Pembangunan Vol. 4 No. 1 (2025): Oportunitas, March 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengembangan pariwisata memiliki peran penting dalam mendorong pertumbuhan ekonomi masyarakat lokal. Penelitian ini bertujuan untuk mengetahui dampak pengembangan wisata terhadap ekonomi masyarakat di Desa Sesaot, Kecamatan Narmada. Penelitian ini menggunakan metode pendekatan yang bersifat kualitatif deskriptif, dengan teknik pengumpulan data yaitu teknik observasi lapangan, teknik wawancara, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa pengembangan wisata di Desa Sesaot berdampak positif terhadap peningkatan pendapatan masyarakat, terbukanya peluang usaha baru, serta peningkatan lapangan pekerjaan.
Pengaruh Kualitas Aparatur Melalui SIMDA dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Pengelolaan BMD Handia Fahrurrozi; Akram Akram; Prayitno Basuki
E-Jurnal Akuntansi Vol 27 No 1 (2019)
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.2019.v27.i01.p25

Abstract

Changes in organizational structure result in the transfer of assets with potential fraud. Prevention is one of the long-term solutions to minimize fraud. This study aims to provide empirical evidence of the influence of the quality of government apparatus, the role of SIMDA and the internal control system on preventing fraud in the management of regional property. The population of the study was the management of goods and ASN in the field of management of BMD totaling 128 people. The sample selection uses purposive sampling with a total of 80 people. The results showed that the quality of the apparatus and SIMDA both directly and indirectly did not affect the prevention of fraud in managing regional property. Whereas, the internal control system influences fraud prevention. The implications of this research can be used as input material for regional governments in developing programs and fraud prevention actions for regional property management. Keyword: Quality of apparatus; SIMDA; internal control system; fraud prevention.
Environmental Uncertainty sebagai Pemoderasi Budaya Organisasi, Sistem Informasi, Narcissm Behavioral, Sistem Pengendalian Intern, dan Fraudulent Financial Reporting Endar Pituringsih; Prayitno Basuki; Akram Akram
E-Jurnal Akuntansi Vol 33 No 12 (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.i12.p18

Abstract

The aim of this research is to analyze the influence of organizational culture, artificial intelligence-based accounting information systems, and narcissistic behavior on internal control systems that are moderated by environmental uncertainty. The research also tested the influence of the internal control system on fraudulent financial reporting. This research was conducted at a hotel on Lombok Island. The total research population was 73 hotels with 146 research respondents. The data analysis method uses Moderate Regression Analysis (MRA). The research results show that organizational culture and artificial intelligence-based accounting information systems have a positive effect on the internal control system. However, narcissistic behavior has no influence on the internal control system. Environmental uncertainty strengthens the influence of organizational culture and artificial intelligence-based hotel accounting information systems on internal control systems. Meanwhile, environmental uncertainty does not strengthen the influence of narcissistic behavior on the internal control system. Finally, the internal control system has no effect on fraudulent financial reporting. Keywords: HR Competency; Government Internal Control System (SPIP); Organizational Environment; Financial Reporting Quality and Regional Government Information System (SIPD)
Budaya Suku Sasak Memoderasi Gaya Kepemimpinan, Independensi, Pemahaman Good Governance Pada Kinerja Auditor Endar Pituringsih; Prayitno Basuki; Akram Akram
E-Jurnal Akuntansi Vol 32 No 4 (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.i04.p20

Abstract

This study aims to examine the influence of lokal culture of Sasak auditors as a moderating influence of leadership style, independence and understanding of good governance on the performance of internal auditors. The study population was all auditors who carried out inspections at the Inspectorate of the entire island of Lombok, as many as 215 people. The sampling technique used was purposive sampling. From these criteria, a research sample of 129 auditors was obtained. The analytical tool used in the research is Moderated Regression Analysis (MRA) with SPSS 17. The research proves that leadership style, independence and understanding of good governance affect the performance of internal auditors. Another finding is that the understanding of good governance has a significant effect on the performance of internal auditors with the lokal culture of the Sasak tribe as a moderating variable. This is because a good understanding of good governance will improve the performance of auditors so that organizational goals can be achieved. Keywords: Local Sasak Culture; Leadership Style; Independence; Understanding of Good Governance; Performance of the Inspectorate Auditor.
Faktor-Faktor yang Mempengaruhi Pengelolaan Keuangan Usaha Kecil Menengah dan Implikasinya terhadap Good Governance Endar Pituringsih; Thatok Asmony; Prayitno Basuki
E-Jurnal Akuntansi Vol 30 No 8 (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.i08.p20

Abstract

The study aims to obtain empirical evidence about the influence of organizational commitment, accounting information systems and human resource capacity on Small Medium Enterprise (SME) financial management and the influence of SME financial management on good governance. The study was conducted on SMEs in West Lombok Regency. various regions in West Lombok Regency The results of the study indicate that organizational commitment does not significantly influence financial management Information technology and HR competencies significantly influence financial management and financial management significantly influence good governance. Keywords: Commitment; Competent; Technology; Financial Management; Good Governance.
Kepemimpinan Kharismatik Tuan Guru Sebagai Pemoderasi Determinan Pengelolaan Keuangan Pada Akuntabilitas Pondok Pesantren Endar Pituringsih; Prayitno Basuki; Akram Akram
E-Jurnal Akuntansi Vol 33 No 2 (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.i02.p14

Abstract

This study aims to analyze the effect of human resource capability and treasurer ethics moderated by the charismatic leadership of the teacher on financial management and the implications for the accountability of Islamic boarding schools. The research was conducted at Islamic boarding schools throughout Lombok Island, West Nusa Tenggara Province. The total population in the study was 558 Islamic boarding schools. Determination of the sample using purposive sampling method with the Slovin formula. The results of the study show that human resource capability and treasurer ethics have an effect on financial management. The charismatic leadership of the guru does not moderate human resource capabilities, but moderates the treasurer's ethics towards financial management. And financial management influences the accountability of Islamic boarding schools. Keywords: Human Resource Capability; Treasurer Ethics; Tuan Guru Charismatic Leadership; Financial Management; Islamic Boarding School Accountability
Co-Authors Adhitya Bagus Singandaru Ahmad Rifa'i Ahmad Riva'i Ahmadi, Sambirang Akram Akram Akram, Akram Alamsyah MT MT Amy Wardian Pratama Anggara, Jaka Animah Animah Animah Animah Ardhi, Khairunnisa Azhari, Rudi Baihaki, Muhammad Baiq Ismiwati Baiq Ismiwati Baiq Saripta Wijimulawiani Budiarto, H. Cantika Amanda Rahman Cantika Amanda Rahman Chaidir, Taufiq Chika Marshendalia Dayani , Rahman Deni Ahriati Devi Febriana Dewi, Wulan Puspita Dwi Anugrah Putra Dwi Budi Santoso Dwi Yulianda Eka Agustiani Elfan Hidayat EMI SALMAH Emi Yulia Hasanah Endang Astuti Endar Pituringsih Endar Pituriningsih ERNA WIDIASTUTY Fathul Jawadi Firyaal adilah ramadhani Fuady, Helmy H. Budiarto Hailuddin Hailuddin Hairil Anwar Handia Fahrurrozi Handry Sudiartha Athar Helmy Fuady Hendriadi Hendriadi Hermanto Hermanto Hermanto Hermanto Hidayatin, Asmiranda Husni, Vici Handalusia Ika Asmawati Ika Asmawati Indrawan, I Nyoman Gde Ary Indriyani Rahma Indriyani Rahma Irwan Suriadi Irwan Suriadi Irwan Suriadi Iwan Harsono Jalaludin Jalaludin KARISMAWAN, PUTU Kitirman, Kitirman Krismon Nusantara Saksi Liga Ayun Selatan Lilik Handajani Lukman Effendy M. Andy Farhan Nasrullah Mahmudi, Hadi Mahyuni Mahyuni Moh. Deni Kantono Muhamad Pero Perdi Gozali Muhammad Afif Muhammad Alwi Muhammad Dzul Fadlli Muhammad Firmansyah, Muhammad Muhjirin, Muhjirin Nadiani Wibawanindah Ni Ketut Surasni Nilam Dwi Maharani Nirmala Selbia Nurmayanti, Laila Nurul Handayani Oktaviani, Lita Kalhana Putri, Bq. Ananta Ratna Wati, Raudatul Riska Riska Risma Diri Artha Rr. Sri Pancawati Martiningsih Sahri Saputra, Jonni Eko Satarudin Savira, Aora Sri Handayati Sri Pancawati Sri Sulistiowati Sukriati, Sukriati Thatok Asmony Thatok Asmony Thatok Asmony Thatok Asmony Wibawanindah, Nadiani Widiarti Winata, Ni Gusti Ayu Winda Maulia Zulfirman Switriansyah