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PERANAN PENGENDALIAN INTERNAL DALAM MENGANTISIPASI KECENDERUNGAN KECURANGAN PENGELOLAAN KEUANGAN DESA Rusli Amrul; Herawati Khotmi
Valid: Jurnal Ilmiah Vol 13 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

In this research, wanted to know the role of internal control in anticipation of the tendency of the financial fraud in 14 villages in the Kecamatan Gerung of Kabupaten Lombok Barat terms of Environmental Control, Risk Control, Control Activities, Information and communication and monitoring. The research method used descriptive qualitative method. Source data from this study are primary data. Place of research conducted in several villages in the district Gerung the Village Banyu Urip, Dasan Geres, Babussalam, Dasan Tapen, Beleke, Kebun Ayu, Gapuk, Suka Makmur, Tepos, South Gerung, North Gerung, Mesanggok, Giri Tembesi and Taman Ayu. The technique of collecting data through interviews and questionnaire. The analysis technique used in this study includes various phases that start share questionnaire, collect, categorize answers, perform final scoring and classify the achievements of respondents. From research conducted inferential control environment reached 77.50%, which means achievement role in internal control, risk control reached 91.67% categorized as very instrumental in internal control, Control activities to the achievement of 59.46 categorized quite a role in internal control, information and communication have a 92.67% performance categorized as very instrumental in internal control, performance monitoring has 78.29% categorized role in internal control and together the five components has 78% outcomes, 29% is the category has a role in internal control. And suggested that there should be standards of ethics and behaviour, there is an internal examiner, there is segregation of duties and responsibilities and there is a safe place to store money is to avoid financial abuse villages
Usaha Telur Asin Aneka Rasa Lombok I Made Suardana; Rusli Amrul; Ni Nyoman Yuliati
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 8, No 1 (2018): Juni 2018
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.841 KB) | DOI: 10.30999/jpkm.v8i1.125

Abstract

There are two groups in this devotion activity namely ODGJ 1 which located in theĀ  Gomong Mataram and ODGJ 2 in Dasan Agung Mataram. The target group in this activity is the people with mental disorder group that is group of people with mental disorder but has been declared recovered from mental disorder. This mental disorder group includes the productive age group and if not empowered will experience economic downturn which resultedĀ  the poverty rate of this group will increase. This devotion started activities held on June 3, 2017 - 30 September 2017.The main problems of the mental disorder group are poor management and financial management skills, the skill of packing and labeling of the product has not been understood, and the cooperation network with others is not yet known. This condition causes the target group's efforts to be poorly developed. The results of this activity can be seen from the implementation after the training is done. Processing of the product up to the packaging and labeling done well by the mental disorder group. The recording of financial transactions is done well on a special financial book. The business license is still under way to make salted egg products more widely known and widely known by many parties.
ANALISIS KESIAPTERAPAN PENGGUNAAN SOFTWARE AKUNTANSI Rusli Amrul; Sigit Ary Wijayanto
Jurnal Ilmiah Manajemen "E M O R" Vol 3, No 1 (2019): Juni
Publisher : Universitas Muhammadiyah Luwuk Banggai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.004 KB) | DOI: 10.32529/jim.v3i1.285

Abstract

This study aims to prove empirically the effect of information system service quality on the satisfaction of end-user accounting software, to prove empirically the effect of information system quality on end-user satisfaction accounting software and to prove empirically the simultaneous influence of service quality and information systems on end-user satisfaction accounting software. The population in this study were all NGO staff Partners of the Spiritia Foundation throughout Indonesia, totaling 23 NGOs. While the study sample used purposive sampling, namely the sample selected based on criteria. The criteria of respondents in this study were staff who were directly involved in the use of FINA accounting software and who authorized the reports produced by FINA namely Finance Staff and NGO Leaders, Spiritia Foundation Partners. The results of this study are that the quality of information system services has no significant effect on end-user satisfaction accounting software, information system quality has a significant effect on end user satisfaction accounting software and service quality and information systems simultaneously have a significant effect on accounting software user satisfaction.
ANALISIS EKSPOR DAN IMPOR DALAM MENINGKATKAN PRODUK DOMESTIK REGIONAL BRUTO (PDRB) DI PROVINSI NUSA TENGGARA BARAT Baiq Kisnawati; Irianto Irianto; Rusli Amrul
Nusantara Hasana Journal Vol. 2 No. 2 (2022): Nusantara Hasana Journal, July 2022
Publisher : Nusantara Hasana Berdikari

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Abstract

This study aims to determine the development of exports and imports in increasing gross regional domestic product (GRDP) in the province of West Nusa Tenggara from 2016 to 2020. This research is classified as a descriptive study consisting of three independent or independent variables, namely export, import and product variables. gross regional domestic. Index number analysis is used to see how the development of exports and imports in increasing GRDP. The results showed that for five years, the index for exports averaged 38.62 per year, meaning that the export value decreased by 61.38% per year. The average import index figure is 116.69% per year, meaning that the import value has increased by 16.69% per year. Although the value of imports has increased, net exports are still positive because the value of exports is higher than the value of imports. The net export index figure shows a figure of 29.39% per year, meaning that there is a decline in net exports by 70.61% per year. The GRDP index figure shows an average of 110.26% per year, meaning that GRDP has increased by an average of 10.26% per year. An increase in exports will directly increase GRDP, but on the other hand, an increase in GRDP does not necessarily increase the value of exports. This study shows that the export value has decreased quite high but the GRDP continues to increase because there are other sectors that experience development/increase from year to year.
PENGARUH PENGETAHUAN, SANKSI, DAN PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNANAN-PERDESAAN DAN PERKOTAAN (PBB-P2) PADA BAPENDA KABUPATEN LOMBOK BARAT Rusli Amrul; Anna Apriana Hidayanti; Muhamad Arifulminan
Jurnal Bisnis, Manajemen, dan Akuntansi Vol 7 No 2 (2020): Jurnal Bisnis, Manajemen, dan Akuntansi - September
Publisher : Sekolah Tinggi Ilmu Bisnis Kumala Nusa Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (699.122 KB) | DOI: 10.54131/jbma.v7i2.103

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Penelitian ini bertujuan untuk menguji pengaruh pengetahuan wajib pajak, sanksi dan pelayanan terhadap kepatuhan wajib pajak. Sehingga variabel penelitian ini terdiri dari 4 (empat) variabel independen yaitu pengetahuan wajib pajak, sanksi dan pelayanan variabel dependen yaitu kepatuhan wajib pajak. Populasi penelitian ini adalah wajib pajak di Kabupaten Lombok Barat. Sampel diambil dengan mengunakan rumus solvin. Data diperoleh dengan menyebarkan 45 kuesioner pada responden. Kuesioner yang kembali dan bisa digunakan sebanyak 45 kuesioner. Data dianalisis mengunakan SPSS 16. Hasil penelitian ini menunjukan bahwa variabel pengetahuan wajib pajak berpengaruh signifikan terhadap kepatuhan Wajib Pajak PBB-P2, variabel sanksi pajak berpengaruh signifikan terhadap kepatuhan Wajib Pajak PBB-P2, variabel kualitas pelayanan berpengaruh signifikan terhadap kepatuhan Wajib Pajak PBB-P2 dan variabel pengetahuan wajib pajak, sanksi pajak dan kualitas pelayanan berpengaruh signifikan terhadap kepatuhan Wajib Pajak PBB-P2
PENGARUH MODAL MINIMAL, PENGETAHUAN INVESTASI, DAN MOTIVASI TERHADAP MINAT BERINVESTASI MAHASISWA DI PASAR MODAL Rusli Amrul; Sofiati Wardah
Jurnal Bisnis, Manajemen, dan Akuntansi Vol 7 No 1 (2020): Jurnal Bisnis Manajemen dan Akuntansi - Maret
Publisher : Sekolah Tinggi Ilmu Bisnis Kumala Nusa Yogyakarta

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh modal minimal, pengetahuan investasi, dan motivasi terhadap minat berinvestasi mahasiswa Sekolah Tinggi Ilmu Ekonomi AMM Mataram pada Pasar modal yang dimiliki oleh Sekolah Tinggi Ilmu Ekonomi AMM Mataram. Objek penelitian ini adalah Mahasiswa Program Strata 1 Akuntansi Sekolah Tinggi Ilmu Ekonomi AMM Mataram. Sampel diambil dengan menggunakan purposive sampling. Data diperoleh dengan menyebarkan 81 kuesioner di enam kelas program study Akuntansi Sekolah Tinggi Ilmu Ekonomi AMM Mataram. Data dianalisis menggunakan asumsi klasik dan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa modal minimal dan pengetahuan investasi tidak berpengaruh terhadap minat investasi. Sebaliknya motivasi berpengaruh terhadap minat investasi.
Dampak Partisipasi Penyusunan Anggaran Dengan Motivasi Kerja dan Job Relevant Invormation Dalam Peningkatan Kinerja Manajerial Rusli Amrul; Sigit Ary Wijayanto; Wiwin Septiana
Jurnal Bisnis, Manajemen, dan Akuntansi Vol 8 No 1 (2021): Jurnal Bisnis, Manajemen, dan Akuntansi - Maret
Publisher : Sekolah Tinggi Ilmu Bisnis Kumala Nusa Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (745.88 KB) | DOI: 10.54131/jbma.v8i1.121

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Penelitian ini bertujuan untuk menguji pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial dengan motivasi kerja dan job relevant information sebagai variabel moderasi pada Kantor Camat Kediri Kabupaten Lombok Barat. Responden penelitian ini adalah seluruh staf OPD Kantor Camat Kediri Kabupaten Lombok Barat yang berjumlah 33 orang. Teknik pengumpulan data dilakukan menggunakan kuesioner. Teknik analisis data yang digunakan adalah analisis regresi moderasi atau moderated regression analyse (MRA). Hasil penelitian ini menunjukkan bahwa partisipasi penyusunan anggaran dan motivasi kerja berpengaruh signifikan terhadap kinerja manajerial OPD Kantor Camat Kediri, job relevant information tidak berpengaruh signifikan terhadap kinerja manajerial OPD Kantor Camat Kediri. Sementara motivasi kerja tidak mampu memoderasi pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial OPD Kantor Camat Kediri dan job relevant information mampu memoderasi pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial OPD Kantor Camat Kediri.asi
Analisis Penerapan E-Filling Dimasa Pandemi Covid 19 Sebagai Upaya Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi Rusli Amrul
Jurnal Bisnis, Manajemen, dan Akuntansi Vol 8 No 2 (2021): Jurnal Bisnis, Manajemen, dan Akuntansi (JBMA) - September
Publisher : Sekolah Tinggi Ilmu Bisnis Kumala Nusa Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.42 KB) | DOI: 10.54131/jbma.v8i2.126

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The purpose of this research is to determine the application of e-filling during the pandemic in increasing individual taxpayer compliance in submitting annual tax. The data analysis technique used in this study is a qualitative descriptive analysis method, namely by collecting data, processing data, analyzing data, conclude and providing interpretation. The results of the study are Tax Service Office in West Mataram in implementing e-filling during the covid 19 pandemic has been in accordance with the procedures based on tax laws and regulations on tax administration. The implementation of social distancing during the COVID-19 pandemic is one of the obstacles in disseminating the form of tax annual reports to taxpayers through e-filling. The compliance of individual taxpayers during the COVID-19 pandemic in reporting annual tax through e-filing is more constrained because individual taxpayers mostly report annual tax at the end of the reporting deadline, not all taxpayers understand technology such as computers, internet access and email, lack of knowledge of individual taxpayers in filling out annual tax report online so that there are many errors in filling out annual tax report. The network system on the website of the Directorate General of Taxes is often disrupted due to too many individual taxpayers accessing the website in the month of the annual tax report.
Profesionalisme Auditor terhadap Kualitas Audit pada Inspektorat Kabupaten Lombok Timur Rusli Amrul; Baiq Kisnawati
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 1 No. 2 (2022): September 2022
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.741 KB) | DOI: 10.57141/kompeten.v1i2.14

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This study aims to examine the professional auditor by examining the effect of competence, independence and accountability on audit quality. This research was conducted at the Inspectorate of East Lombok Regency. The population in this study were auditor functional officers and P2UPD functional officers who were involved in inspection and supervision activities at the East Lombok Regency Inspectorate. Data were obtained by distributing 51 questionnaires to respondents who were at the Inspectorate of East Lombok Regency, 50 questionnaires were returned and could be used. Data using a partial test (t test). This test aims to find out individually (partial) the independent variable has an effect on the dependent variable. The results showed that competence, independence, and accountability had a positive effect on audit quality at the East Lombok Regency Inspectorate. The results of this study illustrate that the increase in professional competence, independence and accountability of auditors affects the quality of the resulting audit.
BANGKIT DENGAN USAHA GULA AREN DI MASA COVID 19 Sigit Ary Wijayanto; I Made Suardana; Rusli Amrul; Rusdi Rusdi; Surahman Hidayat; Faizatul Fajariah
KOMMAS: Jurnal Pengabdian Kepada Masyarakat Vol 2, No 1 (2021): KOMMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : KOMMAS: Jurnal Pengabdian Kepada Masyarakat

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Abstract

Kelompok Pade Mikir membuat gula aren masih menggunakan sistem tradisional, memasak dengan menggunakan kayu bakar, sehingga kapasistas dan kualitas produksinya relatif rendah dan . Guna mengatasi permasalahan tersebut dari Tim Program Pemberdayaan Masyarakat STIE AMM Mataram, 1) Memberikan alat produksi berupa kompor gas beserta gas elpiji serta peralatan lainnya untuk meningkatkan produksi. 2) Memberikan pendampingan menajemen usaha dan pengelolaan keuangan supaya kelompok mengerti tentang bagaimana mengelola usaha, pemasaran dan mengelola keuangan yang baik. Tujuan dari pengabdian ini adalah untuk meningkatkan pemahaman kelompok usaha gula aren tentang manajemen usaha, pengelolaan keuangan sederhana, dan meningkatkan keterampilan pembuatan label dan pengemasan. Hasil kegiatan ini yaitu 1) Keberadaan kompor gas dan gas elpiji dapat meningkatkan produktivitas kelompok 2) produk yang dihasilkan lebih berkualitas dan lebih baik, 3) Anggota kelompok memahami pentingnya manajemen usaha, pemasaran dan pengelolaan keuangan yang baik.