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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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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.
R PENGEMBANGAN POTENSI USAHA KRIPIK TALAS TIGA PUTRA DI DESA LEMBUAK Endang Kartini; Baehaki Syakbani; I Made Suardana; Ni Nyoman Yuliati; Rusli Amrul; Yuli Astini; Imam Samudra; Dina Wijayanti
Valid Jurnal Pengabdian Vol. 4 No. 1 (2026): Vol. 4 No. 1 Januari 2026
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

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Business mentoring for the Tiga Putra chips business in Lembuak Village, Narmada District, West Lombok is a community service program conducted by lecturers at STIE AMM Mataram. This mentoring program aims to improve the group's understanding of the problems that arise in running a taro chip business. Problems that emerged during the mentoring program included the lack of a clear plan for developing the taro chip business, resulting in unclear goals and targets. This community service program employed digital marketing promotion and limited access to collaborations with other parties. The method used for this service was counseling and mentoring for the business group. The results of this service program include an understanding of business management, digital marketing, and collaboration with other parties to develop the taro chip business.
Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Organisasi Perangkat Daerah (OPD) Di Kota Mataram: - Ni Made Yeni Parwati Tira Putri; Ni Nyoman Yuliati; Rusli Amrul
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2025): Vol. 5 No. 1 Oktober 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 examine the influence of human resource competence, implementation of regional accounting systems and internal control systems on the quality of financial reports of regional apparatus organizations (OPD) in Mataram City. The research method used is the associative quantitative method.The population in the study used 39 OPDs in Mataram City. The sampling technique used is purposive sampling. The sample used in this study was 66. Data analysis used SPSS 25 with classical assumption tests and multiple linear regression. The results showed that Human Resource Competence and Implementation of Regional Financial Accounting Systems had a significant effect on the Quality of Financial Reports in OPDs in Mataram City, while the Internal Control System did not have a significant effect on the Quality of Financial Reports in OPDs in Mataram City
Pengaruh Penerapan Sistem E-Filing, E-Billing, Sosialisasi Pajak Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Fitriani; Baiq Kisnawati; Rusli Amrul
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2025): Vol. 5 No. 1 Oktober 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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The purpose of this study is to ascertain how individual taxpayer compliance at the Tax Office (KPP) pratama of Bima Regency is affected by the adoption of the e-filing system, e-billing, tax socialization, and tax understanding. This is a quantitative associative study. With a sample of 100 taxpayers, the population in this study consists of individual taxpayers who are registered at KPP Bima Regency. One hundred questionnaires were distributed in order to gather data; all of them were returned and found to be valid. SPSS 24 was used to analyze the data using multiple linear regression analysis and traditional assumption tests. According to the study's findings, taxpayer compliance is significantly impacted by the use of e-billing and tax knowledge. The introduction of e-filing and tax socialization, on the other hand, have no discernible impact. Additionally, e-filing, e- billing, tax socialization, and tax comprehension all contribute to 65.1% of taxpayer compliance, with other factors outside the scope of the study's regression model accounting for the remaining 34.9%.