Articles
<![CDATA[Akuntabilitas dan Transparansi Pengelolaan Keuangan Masjid Di Kota Mataram ]]>
<![CDATA[Sumarni]]>;
<![CDATA[Rusli Amrul]]>;
<![CDATA[Rusdi]]>
<![CDATA[ Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2023): Vol. 1 No. 3 Desember 2023 ]]>
Publisher : <![CDATA[Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram ]]>
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<![CDATA[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.]]>
<![CDATA[DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN LOMBOK BARAT ]]>
<![CDATA[RUSLI AMRUL]]>;
<![CDATA[NI NYOMAN YULIATI]]>;
<![CDATA[I NENGAH ARSANA]]>;
<![CDATA[ASYSYIFA SAFIA SAWALISARI]]>
<![CDATA[ GANEC SWARA Vol 18, No 2 (2024): Juni 2024 ]]>
Publisher : <![CDATA[Universitas Mahasaraswati K. Mataram ]]>
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DOI: 10.35327/gara.v18i2.888
<![CDATA[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]]>
<![CDATA[PENGARUH LITERASI KEUANGAN, AKSES PERMODALAN, FINTECH PEER TO PEER LENDING DAN PAYMENT GATEWAY TERHADAP KINERJA KEUANGAN UMKM DI KECAMATAN MATARAM ]]>
<![CDATA[DIANITA ANNISA PUTRI]]>;
<![CDATA[NI NYOMAN YULIATI]]>;
<![CDATA[RUSLI AMRUL]]>
<![CDATA[ GANEC SWARA Vol 18, No 4 (2024): Desember 2024 ]]>
Publisher : <![CDATA[Universitas Mahasaraswati K. Mataram ]]>
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DOI: 10.35327/gara.v18i4.1203
<![CDATA[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.]]>
<![CDATA[Penguatan Manajemen Usaha Krupuk Gandum Di Desa Kediri Selatan Lombok Barat ]]>
<![CDATA[Ida Ayu Nursanty]]>;
<![CDATA[Baehaqi Syakbani]]>;
<![CDATA[Rusli Amrul]]>;
<![CDATA[Fariantin, Erviva]]>;
<![CDATA[I Nengah Arsana]]>;
<![CDATA[I Made Murjana]]>;
<![CDATA[M. Wahyullah]]>;
<![CDATA[Nendy Pratama Agusfianto]]>;
<![CDATA[Elvina Setiawati]]>;
<![CDATA[Yusi Faizathul Octavia]]>
<![CDATA[ Valid Jurnal Pengabdian Vol. 3 No. 1 (2025): Vol. 3 No. 1 Januari 2025 ]]>
Publisher : <![CDATA[Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM ]]>
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<![CDATA[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.]]>
<![CDATA[Penerapan Akuntansi Pada Usaha Mikro Kecil Menengah (UMKM) Di Kecamatan Montong Gading ]]>
<![CDATA[Lia Depita Sari]]>;
<![CDATA[Ida Ayu Nursanty]]>;
<![CDATA[Rusli Amrul]]>
<![CDATA[ Akuntabel: Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2024): Vol. 3 No. 2 Desember 2024 ]]>
Publisher : <![CDATA[Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram ]]>
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<![CDATA[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.]]>
<![CDATA[Pengaruh Pemanfaatan Tekhnologi Informasi, Kualitas Sumber Daya Manusia Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintahan Desa Di Kabupaten Lombok Utara ]]>
<![CDATA[Tutut Tri Andani]]>;
<![CDATA[Baiq Kisnawati]]>;
<![CDATA[Rusli Amrul]]>
<![CDATA[ Akuntabel: Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2024): Vol. 3 No. 2 Desember 2024 ]]>
Publisher : <![CDATA[Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram ]]>
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<![CDATA[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.]]>
<![CDATA[Penggunaan Media Sosial Untuk Memasarkan Abon Pada UKM Abon Hasanah Di Desa Kediri Selatan Kabupaten Lombok Barat ]]>
<![CDATA[Nursanty, Ida Ayu]]>;
<![CDATA[Baehaki Syakbani]]>;
<![CDATA[Rusli Amrul]]>;
<![CDATA[Erviva Fariantin]]>;
<![CDATA[I Nengah Arsana]]>;
<![CDATA[I Made Murjana]]>;
<![CDATA[M. Wahyullah]]>;
<![CDATA[Nendy Pratama Agusfianto]]>;
<![CDATA[Elvina Setiawati]]>;
<![CDATA[Yusi Faizathul Octavia]]>
<![CDATA[ Valid Jurnal Pengabdian Vol. 3 No. 2 (2025): Vol. 3 No. 2 Juli 2025 ]]>
Publisher : <![CDATA[Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM ]]>
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<![CDATA[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.]]>
<![CDATA[Determinasi Kualitas Pengelolaan Keuangan Di Sekretariat DPRD NTB ]]>
<![CDATA[Nurazlinda]]>;
<![CDATA[Rusli Amrul]]>;
<![CDATA[Baiq Kisnawati]]>;
<![CDATA[M. Wahyullah]]>
<![CDATA[ Akuntabel: Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2025): Vol. 4 No. 2 April 2025 ]]>
Publisher : <![CDATA[Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram ]]>
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<![CDATA[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]]>
<![CDATA[Analisis Penerapan Akutansi Dan Penggunaan Informasi Akutansi Pada UMKM (Studi Pada UMKM Binaan Dinas Koperasi Dan UMKM Kota Mataram) ]]>
<![CDATA[Fatmawati]]>;
<![CDATA[Ida Ayu Nursanty]]>;
<![CDATA[Rusli Amrul]]>
<![CDATA[ Akuntabel: Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2025): Vol. 4 No. 2 April 2025 ]]>
Publisher : <![CDATA[Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram ]]>
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<![CDATA[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.]]>
<![CDATA[Pendampingan Pemasaran Jagung Astan Berbasis Digitalisasi Pada UD. Beriuk Maju Barat ]]>
<![CDATA[Armiani]]>;
<![CDATA[Rusli Amrul]]>;
<![CDATA[Faizatul Fajariah]]>;
<![CDATA[I Nengah Arsana]]>;
<![CDATA[Nendy Pratama Agusfianto]]>;
<![CDATA[Satriawan]]>
<![CDATA[ Valid Jurnal Pengabdian Vol. 2 No. 1 (2024): Vol. 2 No. 1 Juli 2024 ]]>
Publisher : <![CDATA[Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM ]]>
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<![CDATA[Digital-based marketing assistance for Astan Corn at UD. Beriuk Maju, Jagagaraga Village, West Lombok is an implementation of community service carried out by STIE AMM Mataram lecturers. This assistance is in order to increase the group's understanding of the problems that arise in carrying out the Astan Corn business. The problem that arises during mentoring is that the development of the Astan Corn business does not yet have a clear plan so that the goals and objectives of the Astan Corn business to be achieved are not clear, there is no marketing promotion using digitization and there is a lack of access to collaborate or in the form of cooperation with other parties. The method of implementing this service uses counseling and mentoring for business groups. The result obtained from this service is that the group understands business management. The group understands marketing using digitization and the group will try to collaborate with other parties to develop the astan corn business.]]>
