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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 Akuntansi: Jurnal Ilmiah Akuntansi
Amrul, Rusli
Sekolah Tinggi Ilmu Ekonomi AMM
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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.
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.
DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN LOMBOK BARAT RUSLI AMRUL; NI NYOMAN YULIATI; I NENGAH ARSANA; ASYSYIFA SAFIA SAWALISARI
GANEC SWARA Vol 18, No 2 (2024): Juni 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i2.888

Abstract

This study aimed to analyze factors that influence the quality of local government    financial statements (empirical study in OPD’s Lombok Barat regency). The Population of this study is in the scope of the OPD’s Lombok Barat regency that is involved in the financial administration of local. Samples were taken using purposive sampling. The criteria are based on the employess involved in the preparation of financial statements. Each of OPD is taken 5 (five) respondents involved in the preparation of financial satatements consisting of the head and treasurers of sub-section of finance service Lombok Barat regency, staff information system of sub-section of finance agancy and other staff who know related finance in agency Lombok Barat regency. Data obtained by distributing questionnaires to 81 respondents in 21 agency Lombok Barat regency. Based on the result of questionnaire processing using multiple linear regression analyze, t test known partially variable of human resource competence, the application of government accounting standards and, the utilization information technology affect quality of local government financial reporting Lombok Barat regency. Instiead of internal control system has no significant effect on the quality of the financial statements of the Lombok Barat regency
PENGARUH LITERASI KEUANGAN, AKSES PERMODALAN, FINTECH PEER TO PEER LENDING DAN PAYMENT GATEWAY TERHADAP KINERJA KEUANGAN UMKM DI KECAMATAN MATARAM DIANITA ANNISA PUTRI; NI NYOMAN YULIATI; RUSLI AMRUL
GANEC SWARA Vol 18, No 4 (2024): Desember 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i4.1203

Abstract

This study aims to examine the influence of financial literacy, access to capital, fintech peer to peer lending, and payment gateways on the financial performance of MSMEs. This study uses a quantitative method with an associative approach. The population in this study is all MSMEs in Mataram District. The sample was taken using the purposive sampling method with the criteria of MSME actors in Mataram District, MSME actors registered with the Mataram City Cooperatives & SMEs Office, MSME actors who are Small and Medium Enterprises, and MSME actors who use Payment Gateways so that a sample of 100 MSMEs was obtained. Data was obtained by distributing 100 questionnaires to MSME actors in Mataram District directly and through google forms. The analysis data used SPSS 27 with classical assumption test and multiple linear regression. The results of this study show that independent variables (financial literacy, access to capital, fintech peer to peer lending, and payment gateway) are able to influence the dependent variable (MSME financial performance) by 68.2% while the remaining 31.8% of MSME financial performance is influenced by other variables outside the regression model used in this study.
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.
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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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.
Penggunaan Media Sosial Untuk Memasarkan Abon Pada UKM Abon Hasanah Di Desa Kediri Selatan Kabupaten Lombok Barat Nursanty, Ida Ayu; Baehaki Syakbani; Rusli Amrul; Erviva Fariantin; I Nengah Arsana; I Made Murjana; M. Wahyullah; Nendy Pratama Agusfianto; Elvina Setiawati; Yusi Faizathul Octavia
Valid Jurnal Pengabdian Vol. 3 No. 2 (2025): Vol. 3 No. 2 Juli 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This community service program aims to support Micro, Small, and Medium Enterprises (MSMEs) in promoting shredded meat products (abon) to enhance public awareness and reach potential consumers. One of the main strategies implemented is the utilization of social media, particularly through the creation of an Instagram business account designed to build consumer trust in the product. The program was conducted in three stages: initial interviews and discussions, training and mentoring, and evaluation of MSME progress. The training focused on effective techniques for managing social media accounts, while mentoring involved monitoring the implementation of digital strategies and assessing the use of Instagram as a promotional platform. The results indicate that the shredded meat product has gained wider recognition among potential consumers, who consider it worth purchasing due to its savory taste and nutritional value as a daily food complement. Therefore, this community service program successfully expanded the market reach of abon through an appropriate digital marketing strategy.
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
Co-Authors Agus Fachrul Chair Agusfianto, Nendy Pratama Alya Ambarwati Anna Apriana Hidayanti Ariffianti, Indah 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 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 . 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