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Syaiful Amri
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INDONESIA
Akuntabel: Jurnal Ilmiah Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi AMM
ISSN : -     EISSN : 30255848     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
This journal is a peer-reviewed journal dedicated to the publication of quality research results in the field of accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 53 Documents
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Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas Dan Laba Rugi Perusahaan Terhadap Audit Delay Hizbiatul Maulani; Endang Kartini; Sofiati Wardah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2024): Vol. 2 No. 1 Februari 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 examine the effect of company size, profitability, solvency, and company profit and loss on audit delay in mining companies listed on the Indonesia Stock Exchange in 2020-2022. The population of this study are mining companies listed on the Indonesia Stock Exchange, totaling 47 companies. The sampling technique used purposive sampling method. The number of companies used as sampled in this study were 19 companies with an observation period of three years. The total sample obtained is 57 financial statements. Testing the hypothesis using multiple linier regression technique. The partial test results show that Firm size has a significant effect on audit delay, profitability has no effect on audit delay, solvency has no effect on audit delay, company profit and loss has a significant effect on audit delay. The simultan test results show that firm size, profitabilit, solvency and company profit and loss have a significant effect on audit delay.
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
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak UMKM Pada KPP Pratama Praya Kabupaten Lombok Tengah Sri Wulandari; Endang Kartini
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

This study aims to empirically examine the effect of tax knowledge, tax socialization, tax service quality, tax sanctions on MSME taxpayer compliance at KPP Pratama Praya, Central Lombok Regency. This research is a type of quantitative research with an associative approach. The population in this study is MSME taxpayers who are registered at KPP Pratama Praya, Central Lombok Regency. The sample in this study amounted to 100 respondents. Data collection techniques in this study were carried out by distributing questionnaires directly to research respondents. The analytical method used in this study is multiple linear regression using the SPSS software program version 25. The results of this study indicate that the independent variable of tax knowledge does not have a significant effect on MSME taxpayer compliance. The tax socialization variable has a significant effect on MSME taxpayer compliance. The variable quality of taxation services has a significant effect on MSME taxpayer compliance, and the variable taxation sanctions has a significant effect on MSME taxpayer compliance. The independent variable is able to influence the dependent variable (MSME taxpayer compliance) by 82%. While the remaining 18% is influenced by other variables outside this research model.
Pengaruh Intensitas Modal, Debt Convenant, Dan Risiko Litigasi Terhadap Konservatisme Akuntansi Naimah; Elvina Setiawati
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

This research aims to examine the influence of capital intensity, debt convenants, and litigation risk on accounting conservatism in manufacturing companies in the consumer goods industry sector listed on the IDX in 2017-2022). So this research variable consists of 3 (three) independent variables, namely capital intensity (X1), debt convenant (X2), litigation risk (X3) and the dependent variable, namely accounting conservatism (Y). The population of this research is 78 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. Samples were taken using a sampling technique, namely purposive sampling. The sampling method uses a purposive sampling method. Based on predetermined criteria, a sample size of 8 companies was obtained during 6 years of observation. Hypothesis testing uses multiple linear regression analysis. The analytical tool that will be used in this research is a statistical analysis technique based on computer software using the Statistical Product and Service Solutions (SPSS) program version 27. The results of this research are that capital intensity has no effect on accounting conservatism, debt convenants have a negative effect on accounting conservatism. , and litigation risk have a negative effect on accounting conservatism. The results of this research also show that accounting conservatism is influenced by Capital Intensity, Debt Covenant and Litigation Risk by 21%, while the remaining 79% is influenced by other factors not examined in this research
Pengaruh E-Commerce, Literasi Keuangan Dan Permodalan Terhadap Kinerja Umkm Di Kota Mataram Raehan Nurbayani; Ni Nyoman Yuliati
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

The use of E-commerce, financial literacy and capital can influence the performance of UMKM. This research aims to determine the influence of E-commerce, financial literacy and capital on the performance of UMKM in Mataram City. This research is associative research with a quantitative approach. This research consists of three independent variables, namely E-Commerce (X1), Financial Literacy (X2) and Capital (X3) as well as one dependent variable MSME Performance (Y). The population in this research is UMKM actors in Mataram City. The sample was determined using a random sampling method where the total population was 22,473 UMKM actors and a sample of 100 samples could be determined. Data were analyzed using Multiple Linear Regression using the SPSS program version 25. The results of this research show that the independent variable E-commerce has a significant effect on the performance of UMKM. Financial literacy has a significant effect on UMKM performance and capital has a significant effect on UMKM performance.
Pengaruh Struktur Corporate Governance Dan Financial Indicators Terhadap Kondisi Financial Distress Rian Rosita
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

This study aims to determine the effect of the board of directors, managerial ownership, institutional ownership, audit committee size, liquidity, leverage and profitability on financial distress conditions. The population in this study are Manufacturing Companies listed on the IDX in 2016-2019. The sample in this study was obtained using a purposive sampling method conducted on Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) in 2016- 2019 and based on predetermined criteria, a sample of 14 manufacturing companies was obtained. The analytical method used is multiple linear regression analysis with SPSS version 25 application tools. The results of the t-test analysis on the board of directors show a negative and insignificant effect on financial distress conditions, managerial ownership shows a negative and insignificant effect on financial distress conditions. , the institutional ownership shows a negative and insignificant effect on financial distress conditions, the size of the audit committee shows a negative and insignificant effect on financial distress conditions, liquidity shows a negative and significant effect on financial distress conditions, leverage shows a positive and significant influence on financial distress conditions, and profitability shows a negative and insignificant effect on financial distress conditions in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX).
Pengaruh Likuiditas Dan Solvabilitas Terhadap Profitabilitas Pada Perusahaan Perbankan Swasta Nasional Di Bursa Efek Indonesia Periode 2018-2021 Sopian Efendi; I Nengah Arsana; Ni Nyoman Yuliati
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

This study aims to analyze the effect of liquidity and solvability on the profitability of national private banking companies on the IDX for the 2018-2021 period. This type of research is associative research. The population used was 35 National Private Banking companies listed on the Indonesia Stock Exchange (IDX), with a total sample of 20 companies taken using a purposive sampling method. This study uses quantitative data types with secondary data sources in the form of company financial report data. Data were analyzed using multiple linear regression analysis techniques, with hypothesis testing carried out through the t test. The results showed that: liquidity that proxied by cash ratio (CR) has a significant effect on profitability, with a value of -tstat (2.106) > -tα (1.992), liquidity that proxied by loan to deposit ratio (LDR) has no significant effect on profitability with -tstat (0.448) < -tα (1.992), solvability that proxied by debt to equity ratio (DER) has no significant effect on profitability with -tstat (1.511) < -tα (1.992); and (4) solvability that proxied by debt to asset ratio (DAR) has no significant effect on profitability with tstat (1.172) < tα (1.992).
Pengaruh Intellectual Capital, Corporate Social Responsibility, Dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021 Reva Faturachman Soetrisno; M. Wahyullah; Elvina Setiawati
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

This study aims to examine the effect of Intellectual Capital, Corporate Social Responsibility and Good Corporate Governance on the financial performance of manufacturing companies listed on the IDX for the 2018-2021 period. So that the research variables consist of 3 (four) independent variables, namely intellectual capital (X1), Corporate Social Responsibility (X2), Good Corporate Governance (X3) the dependent variable is Return on equity (Y). The population of this study are manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2021 period. Samples were taken using purposive sampling. The type of data used in this research is quantitative data. The data analysis method used in this study is a method of multiple linear regression statistical analysis. The results of this study indicate that Intellectual Capital (X1) has an effect on Company Performance which is proxied by Return on Equity, Corporate Social Responsibility (X2) has no effect on Company Performance which is proxied by Return on Equity, Good Corporate Governance (X3) has an effect on Company Performance which is proxied by Return on Equity, and. The results of this study also show that the independent variables (Intellectual Capital, Corporate Social Responsibility, and Good Corporate Governance) are 72.3%. While the remaining 27.7% of the quality of financial performance is influenced by other variables.
Pengaruh Kondisi Keuangan, Ukuran Perusahaan Dan Provibilitas Terhadap Penerimaan Opini Audit Going Concern Perusahaan Manufaktur Food And Beverage Ni Wayan Putri Darmayanti; Baiq Kisnawati; Rusdi
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

Public companies in Indonesia have experienced rapid development. This growth has led to an increasing demand for company financial reports. Investment decisions have become more challenging and uncertain for investors due to the outbreak of the coronavirus around the year 2019. The COVID-19 pandemic has not only impacted public health but also affected the country's economy, education, and social life in Indonesia. The food & beverage industry is one of the sectors that has been severely affected by this pandemic. Various factors contribute to companies receiving going concern audit opinions from auditors, such as financial conditions, company size, and profitability. The research method used in this study is a quantitative approach, and data analysis techniques include descriptive statistical analysis and logistic regression analysis. The population in this research consists of 30 food and beverage companies that have gone public and have been listed on the Indonesia Stock Exchange (IDX) during the years 2019 to 2022. The research findings indicate that the variables of financial conditions, company size, and profitability have respective significance values of 0.008, 0.008, and 0.011. This means that each variable has a dominant partial influence on going concern audit opinions
Pengaruh Integritas, Kompetensi, Due Professional Care Dan Lingkungan Pengendalian Terhadap Kualitas Hasil Pemeriksaan Pada Kantor Inspektorat Ulfa Hasanah; Endang Kartini; Agus Khazin Fauzi
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

This research aims to examine emotionally the influence of integrity, competence, due professional care and control environment on the quality of examination results. The data collection technique was carried out using a questionnaire. The population in this study were employees involved in inspection and audit supervision consisting of 32 Auditor positions and 18 JFP2UPD positions. After distributing the questionnaire, the samples that could be analyzed and processed were 50 samples. The analysis in this study was carried out using multiple linear regression analysis with the help of the SPSS version 21 program. The results of this study show that the integrity variable has a significant effect on the quality of examination results, competence has no significant effect on the quality of examination results, due professional care has no significant effect on the quality of examination results, the control environment has no significant effect on the quality of inspection results.

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