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FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT KOTA PRAYA M. Wahyullah; Febriantina Istiharoh; Ida Ayu Nursanty
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 12 No. 2 (2024): Journal Ilmiah Rinjani: Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53952/jir.v12i2.587

Abstract

This research aims to determine the factors that influence motorbike taxpayer compliance at the Praya City Samsat Office. This type of research uses quantitative methods with an associative approach and collects primary data using questionnaire techniques which are measured using a Likert scale. The population in this study were taxpayers registered at the Praya City Samsat Office, totaling 194,926. Sampling used the Slovin technique. The sample used was 100 respondents. The data analysis technique used is multiple linear regression analysis with IBM SPSS 25 software. The results of this study show that taxpayer awareness (X1), tax service quality (X3), moral obligations (X4) do not have a positive effect on motor vehicle taxpayer compliance in Praya City Samsat Office, while tax knowledge (X2) and tax sanctions (X5) have a positive effect on motor vehicle taxpayer compliance at the Praya City Samsat Office. The R Square figure shows a value of 68.2% so that 31.8% is influenced by other variables.
Penguatan Manajemen Usaha Krupuk Gandum Di Desa Kediri Selatan Lombok Barat Ida Ayu Nursanty; Baehaqi Syakbani; Rusli Amrul; Fariantin, Erviva; I Nengah Arsana; I Made Murjana; M. Wahyullah; Nendy Pratama Agusfianto; Elvina Setiawati; Yusi Faizathul Octavia
Valid Jurnal Pengabdian Vol. 3 No. 1 (2025): Vol. 3 No. 1 Januari 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

Strengthening business management in the wheat cracker business group in South Kediri Village, West Lombok is an implementation of community service carried out by STIE AMM Mataram lecturers. Strengthening business management is in order to increase the group's understanding of the problems that arise in carrying out the wheat cracker business. The problems that arise during mentoring are that business development does not have a clear plan so that the goals and objectives of the wheat cracker business to be achieved are not clear, there is no effective marketing promotion and there is a lack of access to collaborate with other parties. The method of implementing this service uses discussion and assistance in making product labeling and making banners as well as introducing promotions through the South Kediri Village website. The results obtained from this service are that the group understands business management, the group understands marketing using labeling and digitalization promotion through the South Kediri Village website.
Penerapan Akuntansi Pada Usaha Mikro Kecil Menengah (UMKM) Di Kecamatan Montong Gading Lia Depita Sari; Ida Ayu Nursanty; Rusli Amrul
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2024): Vol. 3 No. 2 Desember 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to determine the application of accounting in Small, Micro and Medium Enterprises (MSMEs) and explain the constraints of business actors in applying to accounting in Montong Gading District. This research is a descriptive research with a quantitative approach where data collection is done through questionnaires and interviews. The object of this research is Small and Medium Enterprises (MSMEs) actors located in Montong Gading District. A total of 75 data were successfully collected using the sampling method with purposive sampling technique. The results of this study illustrate that 80% of MSMEs business actors in Montong Gading District do not know accounting and financial reports in accordance with SAK EMKM, while 20% of MSMEs business actors already know. As for the application of accounting in accordance with SAK EMKM, as much as 92% have not implemented it and only 8% have implemented accounting in accordance with SAK EMKM. The obstacle faced by MSMEs is that they think accounting and making reports is difficult and they don't know what to do. The next obstacle faced by MSMEs actors is a minimal understanding of Accounting and SAK EMKM, this is due to a lack of socialization or training from the Government or authorized institutions.
Faktor-Faktor Yang Mempengaruhi Kinerja Usaha Mikro, Kecil Dan Menengah (UMKM) Di Kecamatan Narmada Lalu Mulki Dewantara; Ida Ayu Nursanty; Elvina Setiawati
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2025): Vol. 4 No. 2 April 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

Micro, Small, and Medium Enterprises (MSMEs) have become a new economic force contributing to Indonesia's Gross Domestic Product (GDP). Currently, MSMEs have experienced a remarkable growth and contributed approximately 57% to Indonesia's GDP. This study aims to empirically examine the significant positive influence between independent variables, namely Capital (X1), Human Resources (X2), and Technology (X3), on the Performance of Micro, Small, and Medium Enterprises (SMMEs) (Y) in the Narmada District, West Lombok Regency. The research design employed in this study is associative research with a quantitative approach. The population consists of SMMEs in the Narmada District, West Lombok Regency. The sample was selected using probability sampling method, resulting in 88 formal MSMEs as the sample size. The data analysis was conducted using SPSS 25, employing classical assumption tests and multiple linear regression. The research findings indicate that capital has a significant positive influence on MSMEs' performance with a significance value of 0.003 < 0.05. Human resources have a significant positive influence on MSMEs' performance with a significance value of 0.001 < 0.05, and technology has a significant positive influence on MSMEs' performance with a significance value of 0.001 < 0.05.
Analisis Penerapan Akutansi Dan Penggunaan Informasi Akutansi Pada UMKM (Studi Pada UMKM Binaan Dinas Koperasi Dan UMKM Kota Mataram) Fatmawati; Ida Ayu Nursanty; Rusli Amrul
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2025): Vol. 4 No. 2 April 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This research aims to determine the application of accounting records in micro, small and medium enterprises registered with the Mataram City Cooperatives and MSMEs Service and to determine the use of accounting information in micro, small and medium enterprises registered with the Mataram City Cooperatives and MSMEs Service. The method used in this research is to use the case study method by looking at developing phenomena, using data collection techniques using interviews and questionnaires, and documentation, data analysts in this research use the criteria method of using the criteria of personality and trust. The results of this research on the system for implementing accounting information systems in MSMEs in Mataram City have been carried out, and are still relatively low, the use of accounting information in MSMEs in Mataram City has been carried out. The use of accounting information is carried out at the cost level and making decisions about cash in and cash out.
ANALYSIS OF FACTORS AFFECTING THE USE OF ACCOUNTING INFORMATION IN MICRO, SMALL, AND MEDIUM ENTERPRISES IN MATARAM Yuhana Nurhandayani; Ida Ayu Nursanty; Elvina Setiawati
ShariaBiz International Journal of Economics & Business Vol. 1 No. 1 (2024)
Publisher : Fakultas Agama Islam Universitas Islam Al-Azhar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36679/shariabiz.v%1i1.23

Abstract

This study aims to analyze the factors that influence the use of accounting information on Micro, Small, and Medium Enterprises in Mataram City. This study consists of two independent variables, namely business turnover (X1) and accounting knowledge (X2 ), and the dependent variable is the use of accounting information (Y). The population in this study is food and beverage MSMEs in the city of Mataram, amounting to 1,254 MSMEs. The sample selection method used in this research is the purposive sampling method. The criteria are based on the food and beverage MSMEs involved in using accounting information. The sample that meets the requirements in this study is 100 SMEs. The data analysis methods used are validity test, reliability test, multiple linear regression analysis, coefficient of determination, and hypothesis testing. Data analysis techniques using the Validity Test, Reliability Test, Classical Assumption Test, Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Multiple Linear Regression Analysis. The results of this study indicate that the business turnover variable has no significant effect on the use of accounting information because it has a significance value level (Sig.) of 0.822 > 0.05 and a t-table of 1.660. accounting knowledge has no significant effect on the use of accounting information because it has a significance value level (Sig.) of 0.492 > 0.05 and t-count 0.690 < t-table 1.660 in food and beverage SMEs.
EFFECTIVENESS AND EFFICIENCY OF THE IMPLEMENTATION OF NON-CASH FOOD ASSISTANCE PROGRAM IN LABUHAN LOMBOK VILLAGE Ida Ayu Nursanty; Agus Khazin Fauzi; Reni Selpiana
ShariaBiz International Journal of Economics & Business Vol. 1 No. 1 (2024)
Publisher : Fakultas Agama Islam Universitas Islam Al-Azhar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36679/shariabiz.v%1i1.24

Abstract

This study aims to empirically test the effectiveness and efficiency of implementing the Non-Cash Food Assistance Program (BPNT) in Labuhan Lombok Village, East Lombok Regency. The type of research used in this research is quantitative descriptive. Data collection techniques used in this study are questionnaires and interviews. The results of this study indicate that the effectiveness and efficiency of the implementation of the Non-Cash Food Assistance Program (BPNT) social assistance in Labuhan Lombok Village, East Lombok Regency on the effectiveness variable is 67.54%, and the efficiency variable is 66.13%. Implementing the Non-Cash Food Assistance Program (BPNT) in Labuhan Lombok village is categorized as quite effective and relatively efficient. However, regarding the effectiveness variable, there are still indicators that the rules, such as indicators on time, have not been achieved. Meanwhile, there are still indicators in the efficiency variable that the regulations, such as time efficiency indicators, have not been completed.