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All Journal Jurnal Ilmiah Manajemen "E M O R" JURNAL PENGABDIAN KEPADA MASYARAKAT GANEC SWARA Jurnal Aplikasi Akuntansi Valid Jurnal Ilmiah Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Nusantara Hasana Journal KOMMAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Bisnis, Manajemen, dan Akuntansi Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Valid Jurnal Pengabdian Akuntabel: Jurnal Ilmiah Akuntansi
Amrul, Rusli
Sekolah Tinggi Ilmu Ekonomi AMM
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Journal : Akuntabel: Jurnal Ilmiah Akuntansi

 1 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYALURAN KREDIT UMKM (STUDI PADA BANK UMUM KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022) Dwi Fatmi Hartini; Ni Nyoman Yuliati; Rusli Amrul
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2023): Agustus
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/akuntabel.v1i1.335

Abstract

This study aims to examine the factors that influence MSME lending to conventional commercial banks listed on the Indonesia Stock Exchange for the 2018-2022 period. The research method used in this study is a quantitative method with an associative approach. The research variables consist of 5 independent variables, namely non performing loan, capital adequacy ratio, loan to deposit ratio, third party funds, and interest rates and 1 dependent variable, namely lending. This study uses secondary data in the form of annual financial reports from conventional commercial banks published on the Indonesia Stock Exchange for the 2018-2022 period and interest rate data set by Bank Indonesia for the 2018-2022 period on the Central Bureau of Statistics website. Sampling technique using purposive sampling so that a sample of 23 conventional commercial banks was obtained. The analytical method used is multiple linear regression analysis. The test results show that partially non performing loan, loan to deposit ratio, third party funds, interest rates have a positive and significant effect on lending. Capital adequacy ratio no significant effect on lending.
Pengaruh Penghasilan Wajib Pajak, Penerapan E-System dan Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Rury Indah Sintia; Herawati Khotmi; Rusli Amrul
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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Abstract

This study aims to determine the effect of taxpayer income, application of e-systems and understanding of tax regulations on individual taxpayer compliance (Kpp Pratama West Mataram study). This study consists of 3 independent variables, namely Taxpayer Income (X1), E-System Application (X2), and Understanding of Taxpayer Regulations (X3) and the dependent variable is Taxpayer Compliance (Y). The population of this research is taxpayers who are registered at KPP Pratama Mataram Barat Mataram office with a total of 35,375 individual taxpayers. Samples were taken using incidental sampling technique. The total sample taken is 100 respondents. The analysis in this study was carried out using multiple linear regression analysis with the help of the SPSS version 22 program. The results of this study indicate that taxpayer income has a significant effect on individual taxpayer compliance at the West Mataram Private Tax Service Office. The implementation of the taxation e-System has no significant effect on taxpayer compliance. Understanding of tax regulations has a significant effect on taxpayer compliance.
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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Abstract

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.
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.
Pengaruh Pemanfaatan Tekhnologi Informasi, Kualitas Sumber Daya Manusia Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintahan Desa Di Kabupaten Lombok Utara Tutut Tri Andani; Baiq Kisnawati; 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 research aims to examine the influence of the use of information technology, the quality of human resources and the internal control system on the quality of village government financial reports in North Lombok district. The variables in this research consist of independent variables, namely the use of information technology (X1), quality of human resources (X2) internal control system (X3), and the dependent variable, namely the quality of village government financial reports in North Lombok district (Y). This type of research uses quantitative methods with an associative approach and collects primary data using questionnaire techniques which are measured using the Rikert scale. The population in this study was all village officials in North Lombok district, totaling 80 people. Sampling used a saturated sampling technique. The analysis technique used is Multiple Linear Regression with SPSS 25. The results of this study show that the use of information technology has an effect on the quality of village government financial reports in North Lombok district, while the quality of human resources and internal control systems has no effect on the quality of village government financial reports in the district. North Lombok. The R Square figure shows a value of 16.3% so that 83.7% is influenced by other variables.
Determinasi Kualitas Pengelolaan Keuangan Di Sekretariat DPRD NTB Nurazlinda; Rusli Amrul; Baiq Kisnawati; M. Wahyullah
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 study aims to analyze the factors that influence the quality of financial reports in the secretariat of the Regional People's Representative Council (DPRD) of West Nusa Tenggara (NTB) Province. The independent variables in this study are the Regional Financial Accounting System, Human Resource Competence, Control and Utilization of Technology while the dependent variable is the Quality of Financial Reports. The study was conducted at the NTB Provincial DPRD Secretariat Office with a sample of 50 financial staff who understand and carry out the financial transaction process. Data were obtained by distributing 50 questionnaires to respondents then the results of the questionnaire were processed using SPSS 29. The data were analyzed using data quality tests (validity and reliability), classical assumption tests (normality, multicollinearity and heteroscedasticity), multiple linear regression analysis, hypothesis tests (partial) and determination coefficient tests. The results of this study indicate that the Regional Financial Accounting System and Utilization of Information Technology have a significant positive effect on the variable of Financial Report Quality in the NTB Provincial DPRD Secretariat. Human Resource Competence and Internal Control do not have a significant effect on the Quality of Financial Reports of the Secretariat in the NTB Provincial DPRD
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.
Analisis Transparansi Dan Akuntabilitas Keuangan Alokasi Dana Desa (ADD) Di Kecamatan Sekongkang Alya Ambarwati; Baiq Kisnawati; Rusli Amrul
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2024): Vol. 2, No. 2, April 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

Transparency and accountability from the government become a reference in financial management, especially in ADD. As legal community unit that has the authority to regulate and manage the interests of its own community in carrying out its duties, village requires sufficient funds. Accountability will be more effective if it is supported by an accounting system that produces accurate, reliable, timely, and accountable information. purpose of this research is to analyse the transparency and accountability of the financial allocation of village funds in the Sekongkang. The research used is descriptive qualitative. Data collection techniques are carried out by triangulation, data analysis tends to be inductive / qualitative, and the results of leatherative research emphasize more on meaning than generalization. Planning carried out in realising the Village Fund Allocation has been carried out well. The realisation of ADD, namely the use of Village Funds, is prioritised to finance development, community development aimed at improving the welfare of the village community, improving the quality human life and reducing poverty as outlined RKPDes. As well as the accountability provided has been done well by always reporting to stakeholders and the community with the results of the realisation of ADD
Pengaruh Tingkat Pendidikan, Umur Usaha Dan Skala Usaha Pelaku UMKM Terhadap Penggunaan Informasi Akutansi Eka Puspita Sari; Ida Ayu Nursanty; Rusli Amrul
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2024): Vol. 2 No. 3 Juni 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

Information so it can be decided thatthe level of education does not have a This study aims to determine the effect of the owner’s education level on the use of accounting informasion, to determine the effect of business age on the use of accounting information and to determine the effect of knowledge on the use of accounting information.the variables in this research are education level, business age and business scale.The population used in this research is all UMKM in batulayar district,west lombok.samles are taken using sampling. Data was obtained by distributing questionnaires to respondents in the UKM area in Batu layar sub-district.This research uses multiple linier analysis. The result of this research are thas business scale has a positive and significant of the use of accounting informaion.so it can be decided that business scale has a significant influence on the determinants of the use of accounting information among UMKM in batulayar subdistrict, Business age has no effect on the determinants of the use of accounting information. So it can be decided that the age of the business has no significant of the use of accounting information among UMKM in batulayar subdistrict and the level of education has a negative and significant effect on the determinants of the use of acounting significant influence on the determinants of the use of accounting information in UMKM in Batu layar.
Co-Authors Agus Fachrul Chair Agusfianto, Nendy Pratama Alya Ambarwati Anna Apriana Hidayanti Ariffianti, Indah Armiani Astini, Yuli ASYSYIFA SAFIA SAWALISARI Baehaki Syakbani Baehaqi Syakbani Baiq Desthania Pratama Decy Wulan Singgih DIANITA ANNISA PUTRI Dina Apriana Dwi Fatmi Hartini Eka Puspita Sari Elvina Setiawati Endang Kartini Faizatul Fajariah Faizatul Fajariah Fariantin, Erviva Fatmawati Fatmawati Hengki Samudra I Made Murjana I MADE SUARDANA I Made Suardana I Nengah Arsana I Nengah Arsana Ida Ayu Nursanty Ida Ayu Nursanty irianto Irianto Irianto Irianto Irianto Irianto Khotmi, Herawati Kisnawati, Baiq Lia Depita Sari M. Wahyullah Muhamad Arifulminan Nengah Lili Setiawati Nizar Hamdi Nurazlinda Nursanty, Ida Ayu NURUL ANISA Rury Indah Sintia Rusdi Rusdi Rusdi S.Pd. M Kes I Ketut Sudiana . Satriawan Sigit Ary Wijayanto Singgih, Decy Wulan Sofiati Wardah Sofiati Wardah Sumarni Sumarni Sumarni Surahman Hidayat Tutut Tri Andani Widowati Wiwin Septiana Yuliati, Ni Nyoman Yusi Faizathul Octavia Zulkarnaen Zulkarnaen Zulkarnaen Zulkarnaen