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All Journal Valid Jurnal Pengabdian Akuntabel: Jurnal Ilmiah Akuntansi
Rusdi
Sekolah Tinggi Ilmu Ekonomi AMM
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Financial Technology, Pengetahuan Investasi, Motivasi, Modal Minimal Dan Risiko Terhadap Minat Investasi Generasi Milenial Revina Liani Komala Dewi; Endang Kartini; Rusdi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2023): Vol. 1, No. 2 Oktober 2023
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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This research was conducted to determine the effect of financial technology, investment knowledge, motivation, minimum capital, and risk on the millennial generation's investment interest in Cakranegara District. This research is a quantitative research with an associative approach. The population of this study is the millennial generation aged 25-40 years, totaling 16,836 people. As many as 100 millennials aged 25-40 years who work as private employees are the samples in this study. Data was collected using a questionnaire which was then processed using SPSS 25 with multiple linear regression analysis methods. The results of this study indicate that financial technology, investment knowledge, and risk have no effect on the millennial generation's investment interest. Meanwhile, motivation and minimal capital have an effect on the millennial generation's investment interest. The results of this study also found that the independent variables namely financial technology, investment knowledge, motivation, minimum capital and risk had a 50% effect on investment interest as the dependent variable while 50% millennial generation investment interest was influenced by other variables outside this study.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Nurul Fatikasari; Rusdi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2023): Vol. 1 No. 3 Desember 2023
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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This study aims to examine the factors that influence motor vehicle tax compliance (a case study at the West Lombok Gerung Samsat office). So that the research variables consist of 5 (five independent variables) namely tax literacy (X1), taxpayer awareness (X2), tax sanctions (X3), tax services (X4), and taxpayer sincerity (X5), and the dependent variable is compliance taxpayers (Y). The population of this study were all registered taxpayers in the Gerung Samsat area of West Lombok. The samples were taken using accidental sampling. The data were obtained by distributing 100 questionnaires to respondents in the Gerung area of West Lombok. The questionnaires were redistributed all 100. This study uses multiple linear regression analysis method.The results of this study indicate that taxpayer awareness (X2), tax sanctions (X3) and tax services (X4) do not affect taxpayer compliance.In contrast, tax literacy and taxpayer sincerity affect taxpayer compliance.The results of this study also show that the independent variable (tax literacy, taxpayer awareness, tax sanctions, tax service and taxpayer sincerity) is 64.1%. While the remaining 35.9% is influenced by other external variables that are not examined.
Akuntabilitas dan Transparansi Pengelolaan Keuangan Masjid Di Kota Mataram Sumarni; Rusli Amrul; Rusdi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2023): Vol. 1 No. 3 Desember 2023
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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This research aims to find out how accountability and transparency are implemented in the financial management of mosques in the city of Mataram. This research uses a descriptive qualitative approach. The data sources used are primary data and secondary data. Data collection techniques in this research used interviews, documentation and observation. This research uses data validity testing with an interal validation (creadibility) test carried out by triangulation. The results of this research show that the six mosques have presented and disclosed all mosque financial management activities and have fulfilled the transparency, ease of mosque financial information and are easy to understand by the congregation at the six mosques in the city of Mataram. So that mosques in the city of Mataram have implemented accountability quite well and implemented transparency better.
Pengaruh Financial Technology, Literasi Keuangan Dan Penggunaan Informasi Akuntansi Terhadap Kinerja UMKM Alsyrah Indah Oktarini; Endang Kartini; Rusdi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Vol. 5 No. 2 Desember 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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This study aims to examine the influence of financial technology, financial literacy and the use of accounting information on the performance of MSMEs in Dompu Regency. So that the variables of this study consist of 3 (three) independent variables, namely financial technology (X1), financial literacy (X2) and the use of accounting information (X3) and the dependent variable, namely the performance of MSMEs (Y). The population of this study is MSME actors registered with the Dompu Regency Cooperatives and SMEs Office. Samples were taken using simple random sampling. Data was obtained by distributing 215 questionnaires to MSME respondents in Dompu Regency. The questionnaire that returned and could be used was 100 questionnaires. The data were analyzed using Multiple Linear Regression. The results of this study show that financial technology, financial literacy and the use of accounting information have a significant effect on the performance of MSMEs. The results of this study also show that the independent variables (financial technology, financial literacy and the use of accounting information) are able to explain the dependent variable (MSME performance) of 40.7% while the remaining 59.3 is influenced by other variables outside the regression model used in this study.
Pendampingan Manajemen Keuangan Usaha Dan Penguatan Kemitraan Bahan Baku Pada UMKM Kopi Manggis Lombok I Nengah Arsana; Putri Reno Kemala Sari; Rusdi; Syaiful Amri
Valid Jurnal Pengabdian Vol. 4 No. 2 (2026): Vol. 4 No. 2 Juli 2026
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

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This community service program is a follow-up to a previous mentoring activity on product development and marketing strategy for a mangosteen coffee MSME in Lombok. While the previous stage focused on the market side of the business, this stage addresses the internal side, namely, business financial management and the strengthening of raw material partnerships with local farmers. The methods used include a community socialisation session involving residents and coffee farmers, on-site business consultations, and intensive mentoring sessions covering the separation of business and household finances, simple bookkeeping, cost of production calculation, pricing, and raw material inventory management. The results show that the partner can record transactions consistently, understand the cost structure of each product variant, set prices based on cost calculation, and build a clearer supply arrangement with local farmers. These improvements complement the marketing capacity built in the previous stage and strengthen the overall sustainability of the partner's business.
Pengaruh Pemanfaatan Teknologi Informasi, Pengendalian Internal Dan Sistem Informasi Akuntansi Terhadap Kinerja Keuangan Organisasi Perangkat Daerah (OPD) Kabupaten Sumbawa Diva Alifia Ikhsanti; Baiq Kisnawati; Rusdi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 5 No. 4 (2026): Vol. 5 No. 4 April 2026
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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The purpose of this study is to investigate how the financial performance of local government agencies (OPD) in Sumbawa Regency is affected by the use of information technology, internal control, and accounting information systems. Thus, the dependent variable in this study is financial performance (Y), while the independent factors are accounting information systems (X3), internal control (X2), and the use of information technology (X1). Employees of OPDs in Sumbawa Regency who work in finance or treasury are the study population. This study uses quantitative and associative methods. Purposive sampling and stratified random sampling methods were used to select the sample. 44 members of finance or treasury staff from OPDs in Sumbawa Regency were sampled. Forty-four online surveys were distributed using Google Forms to collect data. SPSS 25 was used to analyse the data using multiple linear regression and traditional assumption tests. The findings indicate that the financial performance of OPDs is not significantly affected by the use of information technology. On the other hand, the financial performance of OPDs is significantly improved by internal control and accounting information systems.
Analisis Return Saham Sebelum Dan Sesudah Pengumuman Right Issue Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (Tahun 2020–2024) Muliyani Wahyuni; Endang Kartini; Rusdi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2026): Vol. 6 No. 1 Juni 2026
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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This study aims to analyze the differences in stock returns before and after the announcement of rights issues in banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research employed an event study method with an observation window of 11 days, comprising 5 days before and 5 days after the announcement. The sample was selected using purposive sampling, resulting in 19 banking companies that met the criteria. The data consisted of daily stock prices, which were then used to calculate actual returns. They were tested using the paired-samples t-test when the data were normally distributed, or the Wilcoxon signed-rank test when they were not. The results show no significant difference in stock returns before and after the announcement of rights issues. This indicates that the market did not respond meaningfully to the announcement of rights issues. The findings imply that investors should pay greater attention to companies' fundamental information and long-term prospects when making investment decisions.
Co-Authors Alsyrah Indah Oktarini Amrul, Rusli Diva Alifia Ikhsanti Endang Kartini I Nengah Arsana Kisnawati, Baiq Muliyani Wahyuni Nurul Fatikasari Putri Reno Kemala Sari Revina Liani Komala Dewi Sumarni Syaiful Amri