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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) 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 Prosiding Konferensi Nasional PKM-CSR 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 Journal of Social and Humanities Jurnal Abdimas Independen International Journal of Economics Studies E-JURNAL AKUNTANSI
Prayitno Basuki, Prayitno
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities 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 Medicine & Pharmacology Nursing Public Health Social Sciences Other

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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

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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
Tourism Destination Management Model In Mount Jae Campground As A Support Of Economic Growth For The Community Of Sedau Village, Narmada District, West Lombok District in 2020-2022 Devi Febriana; Prayitno Basuki; Adhitya Bagus Singandaru
Jurnal Internasional Riset Bisnis Pariwisata Vol 2 No 1 (2023): International Journal of Tourism Business Research (INTOUR)
Publisher : Faculty of Economics and Business, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.47 KB) | DOI: 10.29303/intour.v2i1.500

Abstract

The purpose of this study is to determine how the management model of Mount Jae Campground tourist destinations supports the economic growth of the people of Sedau Village, West Lombok. The type of research used, namely qualitative research and using a qualitative approach, is qualitative because the data is in the form of information on how the strategy of the Tourism Destination Management Model at Mount Jae Campground as Support for Economic Growth of the Sedau Village Community. Determining informants to interview uses two techniques, purposive and snowball. The data analysis technique used is the Miles and Huberman model. The model of Mount Jae Lake tourism management is in the following ways: (1) Increase the promotion of tourism objects so that they can be known by many tourists, not only local tourists but tourists outside the region and abroad. (2) Holding art/cultural activities to welcome tourists visiting Mount Jae tourist attractions, this method can attract tourists to visit. (3) Improve guide services for visiting tourists. (4) Improve facilities to support tourist activities in tourist destinations.
STRATEGI PENGEMBANGAN EKONOMI KREATIF KAWASAN PASAR SENI SESELA KECAMATAN GUNUNG SARI KABUPATEN LOMBOK BARAT Saputra, Jonni Eko; Basuki, Prayitno; Husni, Vici Handalusia
Jurnal Ilmu Ekonomi Vol. 4 No. 1 (2025): Jurnal Ilmu Ekonomi (JIE), 2025
Publisher : Laboratorium Riset Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59827/jie.v4i1.208

Abstract

Penelitian ini dilakukan dengan tujuan untuk menganalisis strategi-strategi apa saja yang perlu dilakukan dalam pengembangan ekonomi kreatif Kawasan pasar seni Sesela oleh masyarakat lokal, pengrajin serta pemilik lokal dan pemerintah setempat. Perlu disadari pemerintah daerah bahwa perlunya mencari solusi untuk permasalahan–permasalahan tersebut mengingat pasar seni Sesela memiliki potensi yang cukup besar untuk perekonomian daerah setempat. Selain itu beragamnya tamu-tamu yang sudah datang baik dari tingkat nasional maupun internasional seharusnya menjadi pertimbangan besar oleh pihak terkait untuk lebih mengembangkan pasar seni Sesela agar lebih menarik wisatawan. Jenis penelitian yang digunakan adalah pendekatan kualitatif. Lokasi penelitian dilakukan di Pasar Seni Sesela Kecamtan Gunungsari Kabupaten Lombok Barat. Analisis yang digunakan adalah tehnik analisis SWOT dengan tehnik pengumpulan data menggunakan observasi, wawancara dan dokumentasi. Hasil penelitian yang diperoleh yaitu mengetahui keunggulan, kelemahan, peluang dan ancaman pasar seni Sesela serta strategi pengembangan yang diterapkan berdasarkan analisis SWOT berada pada kuadran 3 yang berada pada posisi strategi kebijakan (trun-around) ialah dimana perusahaan mempunyai peluang besar namun disisi lain mempunyai beberapa kendala atau kelemahan internal. Fokus strategi ini adalah meminimalisir permasalahan internal sehingga dapat memanfaatkan peluang pasar yang lebih baik dengan melakukan Pengembangan SDM, Pemasaran Global dan Promosi Internasional, Promosi Pariwisata Seni serta Kolaborasi dengan Komunitas Seni Lokal agar meningkatkan eksposur dan daya tarik pasar seni.
STUDY COMMUNITY INVOLVEMENT IN DEVELOPMENT AGROTOURISM IN SEMBALUN Krismon Nusantara Saksi; Prayitno Basuki; Handry Sudiartha Athar; Mahyuni, Mahyuni; Hairil Anwar
International Journal of Social Science Vol. 5 No. 1: Juni 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v5i1.10375

Abstract

government support, and collaboration with the private sector. However, obstacles such as a lack of understanding of tourism management, limited promotion, and access to capital and technology are still challenges. Tourism potential such as strawberry picking, educational coffee and garlic tourism, as well as preserving traditional agricultural methods is considered very promising. The success of agrotourism is not only determined by the number of visitors, but also the quality of the experience provided. Therefore, the development of agrotourism in Sembalun needs to be carried out through product diversification, service improvement, digital promotion, empowerment of MSMEs, environmental preservation, and cross-sector collaboration to create inclusive and sustainable tourism.
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.
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 Aora Savira Ardhi, Khairunnisa Baihaki, Muhammad Baiq Ismiwati Baiq Saripta Wijimulawiani Budi Santoso Budiarto, H. Chaidir, Taufiq Dayani , Rahman Deni Ahriati Devi Febriana Dewi, Wulan Puspita Dwi Anugrah Putra Dwi Yulianda Eka Agustiani Elfan Hidayat EMI SALMAH Emi Yulia Hasanah Endang Astuti Endar Pituringsih Endar Pituriningsih ERNA WIDIASTUTY Fathul Jawadi Fuady, Helmy H. Budiarto Hadi Mahmudi 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 Irwan Suriadi Iwan Harsono Jalaludin Jalaludin KARISMAWAN, PUTU Krismon Nusantara Saksi Lilik Handajani Lukman Effendy M. Andy Farhan Nasrullah Mahyuni Mahyuni Moh. Deni Kantono Muhammad Afif Muhammad Alwi Muhammad Firmansyah Muhjirin, Muhjirin Nadiani Wibawanindah Ni Ketut Surasni Nilam Dwi Maharani Nurmayanti, Laila Oktaviani, Lita Kalhana Prima Astuti Handayani Putri, Bq. Ananta Ratna Wati, Raudatul Risma Diri Artha Sahri Saputra, Jonni Eko Satarudin Sri Handayati Sri Pancawati Sri Pancawati Martiningsih Sri Sulistiowati Sukriati, Sukriati Thatok Asmony Thatok Asmony Thatok Asmony Thatok Asmony Widiarti Winata, Ni Gusti Ayu Winda Maulia Zulfirman Switriansyah