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<![CDATA[Analisis Pengaruh Financial Distress, Pertumbuhan Perusahaan Dan Ukuran Perusahaan Terhadap Auditor Switching ]]>
<![CDATA[Indah Puspitasari]]>;
<![CDATA[Ida Ayu Nursanty]]>;
<![CDATA[M. Wahyullah]]>
<![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 examine the influence of financial distress, company growth and company size on auditor switching. The research variables consist of 3 (three) independent variables, namely financial distress (X1), company growth (X2) and company size (X3) as well as the dependent variable, namely auditor switching (Y). This study uses secondary data obtained from financial statements and independent auditors' reports published via the internet through the official website of the Indonesia Stock Exchange www.idx.co.id (IDX). The sample in this research is coal mining companies listed on the Indonesia Stock Exchange 2018-2022. Sampling using purposive sampling, 8 companies were obtained. The analytical method used is multiple linear regression analysis. The results showed that financial distress (X1), company growth (X2) and company size (X3) had a significant effect on auditor switching (Y), with a significant level of 79.1%. Meanwhile, the remaining 20.9% of auditor switching is influenced by other variables outside the independent variables in this research.]]>
<![CDATA[Pengaruh Kompetensi Sumber Daya Manusia, Komitmen Organisasi, Pemanfaatan Teknologi Informasi Dan Penerapan Sistem Pengendalian Internal Terhadap Implementasi Standar Akuntansi Pemerintah Berbasis Akrual ]]>
<![CDATA[Kartika Suryani]]>;
<![CDATA[Baiq Kisnawati]]>;
<![CDATA[Agus Khazin Fauzi]]>
<![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 examine the influence of Human Resource Competency (X1), Organizational Commitment (X2), Use of Information Technology (X3) and Internal Control systems (X4) on Accrual-Based SAP Implementation (Y). The population of this study were BPKAD employees of West Nusa Tenggara Province (NTB). The sample was taken by distributing a questionnaire to 75 respondents to BPKAD employees of West Nusa Tenggara Province (NTB). There are 56 questionnaires that have returned and can be used. The results of this research indicate that human resource competency and the use of information technology do not influence the implementation of accrual-based SAP, while organizational commitment and the internal control system influence the implementation of accrual-based SAP. The results of this research also show that the independent variables (Human Resource Competence, Organizational Commitment, Utilization of Information Technology and Internal Control Systems) are able to explain the dependent variable (accrual-based SAP implementation) by 85,2 % while the remaining 14,8 % of accrual-based SAP implementation is influenced by these variables. other variables outside multiple linear analysis.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor ]]>
<![CDATA[Nurul Fatikasari]]>;
<![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 study aims to examine the factors that influence motor vehicle tax compliance (a case study at the West Lombok Gerung Samsat office). So that the research variables consist of 5 (five independent variables) namely tax literacy (X1), taxpayer awareness (X2), tax sanctions (X3), tax services (X4), and taxpayer sincerity (X5), and the dependent variable is compliance taxpayers (Y). The population of this study were all registered taxpayers in the Gerung Samsat area of West Lombok. The samples were taken using accidental sampling. The data were obtained by distributing 100 questionnaires to respondents in the Gerung area of West Lombok. The questionnaires were redistributed all 100. This study uses multiple linear regression analysis method.The results of this study indicate that taxpayer awareness (X2), tax sanctions (X3) and tax services (X4) do not affect taxpayer compliance.In contrast, tax literacy and taxpayer sincerity affect taxpayer compliance.The results of this study also show that the independent variable (tax literacy, taxpayer awareness, tax sanctions, tax service and taxpayer sincerity) is 64.1%. While the remaining 35.9% is influenced by other external variables that are not examined.]]>
<![CDATA[Pengaruh Penghasilan Wajib Pajak, Penerapan E-System dan Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi ]]>
<![CDATA[Rury Indah Sintia]]>;
<![CDATA[Herawati Khotmi]]>;
<![CDATA[Rusli Amrul]]>
<![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 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.]]>
<![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[Analisis Akuntabilitas Pemerintah Desa Dalam Pengelolaan Alokasi Dana Desa Leyangan Kecamatan Penawangan Kabupaten Grobogan ]]>
<![CDATA[Nurul Hikmah]]>;
<![CDATA[Shinta Eka Kartika]]>
<![CDATA[ Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2024): Vol. 2 No. 1 Februari 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 was conducted in Leyangan Village, Penawangan District, Grobogan Regency. The purpose of this research is to implement village fund allocation along with government transparency in providing accountability information on managing village fund allocations in Leyangan Village, Penawangan District, Grobogan Regency. This study seeks to analyze the accountability of village fund allocation management in Leyangan Village in 2022, namely by comparing the suitability of ADD management practices with applicable regulations. The purpose of this study is to describe the extent of ADD management in Leyangan Village and how the Leyangan village government provides information in realizing village fund allocations. This research was conducted in Leyangan Village, Penawangan District, Grobogan Regency. Data collection was carried out through field observations and interviews. The data analysis technique used in this research is descriptive qualitative analysis. Test the credibility of the data used in this study is to use a triangulation procedure. The results of this study indicate that the management of ADD in Leyangan Village is in accordance with applicable regulations.]]>
<![CDATA[Penerapan Akuntansi Dan Penggunaan Informasi Akuntansi Pada UMKM Di Kecamatan Gerung ]]>
<![CDATA[Ni Kadek Widya Puspa Rina]]>;
<![CDATA[Ni Nyoman Yuliati]]>;
<![CDATA[Agus Khazin Fauzi]]>
<![CDATA[ Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2024): Vol. 2 No. 1 Februari 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 and the use of accounting information in Micro, Small and Medium Enterprises (MSMEs) in Gerung District. This study took 86 MSMEs in Gerung District. The data used in this study is primary data obtained through the results of the questionnaire. The data analysis technique in this study is a qualitative descriptive analysis technique. The sampling technique in this study was to use the Random Sampling technique. The results showed that the majority, namely 69% of Micro, Small and Medium Enterprises (MSMEs) in Gerung District had implemented accounting such as recording sales, purchases, inventories, cash in, cash out, costs and salaries. Meanwhile, the financial reports made by several MSMEs are only profit/loss reports. Then as many as 76% of MSMEs in Gerung District also still use accounting information a little, this is because they do not know more information about the use of accounting information for MSMEs.]]>
<![CDATA[Akuntabilitas Laporan Keuangan Dalam Perspektif PSAK 109 (Studi Kasus Pada LAZ DASI NTB) ]]>
<![CDATA[Baiq Regitha Puji Meilantika]]>;
<![CDATA[Ida Ayu Nursanty]]>;
<![CDATA[Rusdi]]>
<![CDATA[ Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2024): Vol. 2 No. 1 Februari 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 find out how the financial accountability of zakat institutions is a case study at LAZ DASI NTB. This type of research is descriptive research with qualitative data analysis. To obtain data, researchers use interview, observation and documentation data collection techniques. As a guarantor of data validity, this study uses the validity technique of data triangulation method. All data obtained are then analyzed inductively. The results showed that accountability that can be seen from zakat management at the Amil Zakat DASI NTB Institute consists of four aspects, namely the preparation of financial statements quickly and precisely, the audit committee, monitoring work programs, evaluating work programs. Based on the research focus, namely financial accountability based on PSAK 109, the LAZ DASI NTB shows the results that LAZ DASI NTB is accountable and financial statements are prepared based on PSAK 109.]]>
<![CDATA[Pengaruh Motivasi, Modal Minimal, Pengetahuan Investasi dan Teknologi Informasi Terhadap Minat Berinvestasi Mahasiswa di Pasar Modal ]]>
<![CDATA[Septian Heris Syaputra]]>;
<![CDATA[Armiani]]>;
<![CDATA[Sofiati Wardah]]>
<![CDATA[ Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2024): Vol. 2 No. 1 Februari 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 determine the influence of investment motivation, minimum investment capital, investment knowledge and information technology on the investment interest of university students in the city of Mataram. This research is associative research with a quantitative approach. The population in this study were students who were members of the Investment Gallery in universities throughout Mataram City with a sample of 115 students. Data were analyzed using SPSS 23. The results of this study show that investment motivation (X1) has a positive and significant effect on investment interest, minimum investment capital (X2), investment knowledge (X3) and information technology (X4) have a positive and significant effect on students' investment interest. The results of this research also show that investment motivation, minimum investment capital, investment knowledge and information technology can influence students' investment interest by 74,5%, while the remaining 25,5% is influenced by other variables outside the regression model used in this research. The results of this research show that students' investment interest in Mataram city universities is quite good because currently students already have knowledge about investment and are aware of the importance of investment.]]>
<![CDATA[Analisis Pengaruh Digital Teknologi, Pengetahuan Pajak, Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak ]]>
<![CDATA[Baiq Nurafiza]]>;
<![CDATA[Baiq Kisnawati]]>;
<![CDATA[Rusdi]]>
<![CDATA[ Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2024): Vol. 2 No. 1 Februari 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 empirically examine the Effect Analysis of Digital Technology, Tax Knowledge, and Tax Socialization on Taxpayer Compliance at KPP Pratama Praya Lombok Tengah. So that the research variables consist of 3 (three) independent variables, namely Digital Technology (X1), Tax Knowledge (X2), and Tax Socialization (X3) and the dependent variable is Taxpayer Compliance (Y). The population of this study is individual taxpayers who are registered at KPP Pratama Praya Lombok Tengah. Samples were taken using a sampling technique that is incidental sampling. This study analyzed questionnaires from primary data derived from the answers of 100 individual taxpayers. Data were analyzed using SPSS 26. The results of this study indicate that Digital Technology has a significant effect on Taxpayer Compliance, Tax Knowledge has no significant effect on Taxpayer Compliance, and Tax Socialization has a significant effect on Taxpayer Compliance. The results of this study also show that the independent variables (Digital Technology, Tax Knowledge, Tax Socialization) are able to explain the dependent variable (Taxpayer Compliance) of 75.8%. While the remaining 24.2% Taxpayer Compliance is influenced by other variables outside this research model.]]>
