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Syaiful Amri
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akuntabel.jurnalilmiahakuntansi@gmail.com
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+6281353180279
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syaifulamri5@gmail.com
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Jl. Pendidikan 1 Dasan Agung, Gomong, Kec. Mataram, Kota Mataram, Nusa Tenggara Bar. 83126
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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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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.
Pengaruh Intellectual Capital Dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2019-2021 Arif Firman Aulia; Endang Kartini; Herawati Khotmi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2024): Vol. 2 No. 4 Agustus 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 intellectual capital proxied by VAICTM and good corporate governance which is proxied by institutional ownership, independent commissioners and audit committees on company performance proxied by Return On Equity (ROE). The population in this study are banking companies listed on the Indonesia Stock Exchange in 2019-2021 using a purposive sampling technique using the criteria of banking companies issuing financial reports in 2019-2021 and banking companies earning profits in 2019-2021 so that a sample is obtained. 14 banking companies. The data analysis technique used in this study uses multiple linear regression analysis with SPSS Version 23. The results of this study indicate that partially intellectual capital proxied by VAICTM has an effect on company performance. Meanwhile, good corporate governance is proxied by institutional ownership, independent commissioners and audit committees that have no effect on company performance. The results of this study also show that the independent variables, namely intellectual capital and good corporate governance, are able to influence the dependent variable, namely company performance by 26.7% while the remaining 73.3% is influenced by other variables not used in this study.
Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Terhadap Profesi Akuntan Publik Ni Luh Ayu Sekar Suryani; Armiani; Rusdi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2024): Vol. 2 No. 4 Agustus 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 find out the factors that influence accounting students' interest in the public accounting profession. The independent variables of this research are professional training, personality, job market considerations, parental influence and the dependent variable is accounting students' interest in the public accounting profession. This type of research uses quantitative methods with an associative approach and collects primary data using questionnaire techniques which are measured using a Likert scale. The population of this study were accounting undergraduate students at PTS throughout Mataram City, class of 2019. Sampling used a saturated sampling technique. The sample used was 121 respondents. The analysis technique used is multiple linear analysis with SPSS 25. The results of this research show that professional training and personality have no effect on accounting students' interest in the public accounting profession. Meanwhile, job market considerations and parental influence have a positive effect on accounting students' interest in the public accounting profession. The R Square figure shows a value of 51.7% so that 48.3% is influenced by other variables.
Faktor-Faktor yang Memengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan Perbankan yang Terdaftar pada BEI Periode 2017-2021 Muhlisin Ahady; Agus Khazin Fauzi; Putri Reno Kemala sari
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2024): Vol. 2 No. 4 Agustus 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

The era of economic globalization which has changed the behavior of the business world has influenced the development of the Indonesian economy, especially the banking industry sector. This research aims to determine the effect of profitability, leverage, company size and audit opinion on the timeliness of company financial reporting. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2017-2021 with a sampling technique using purposive sampling. The data analysis technique used in this research uses multiple linear regression analysis with SPSS Version 23. The results of this study show that partially Profitability has an effect on timeliness of financial reporting, Leverage has no effect on timeliness of financial reporting, company size has an effect on timeliness of financial reporting, while the audit opinion has no effect on the timeliness of financial reporting. The results of this research also show that the independent variables, namely profitability, leverage, company size and audit opinion, are able to influence the dependent variable, namely the timeliness of financial reporting, by 0.225 or 22.5%, while the remaining 77.5% is influenced by other variables not used in this research.
Pengaruh Struktur Modal, Profitabilitas, dan Ukuran Perusahaan Pada Nilai Perusahaan Farmasi yang Terdaftar di BEI Tahun 2018 - 2021 Ida Bagus Kediri Wibawa Putra; M. Wahyullah; Putri Reno Kemala sari
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2024): Vol. 3 No. 1 Oktober 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 Capital Structure, Profitability, and Company Size on the Value of Companies Listed on the Indonesia Stock Exchange in 2018-2021. The type of research used in this study is associative research. The variables of this study consist of 3 (Three) independent variables, namely Capital Structure (X1), Profitability (X2), and Company Size (X4), and the dependent variable is Company Value (Y). The population in this study is all pharmaceutical companies listed on the Indosesia Stock Exchange from 2018 to 2021. Samples were taken using purposive sampling of 8 companies. The data analysis method used is multiple linear regression analysis using SPSS application version 23. The results of this study show that, Capital Structure, Profitability, and Company Size have no effect on the value of the Company. This result also shows that the independent variables, namely Capital Structure (X1), Profitability (X2), and Company Size (X3) are able to explain the dependent variable, namely company value (Y) by 5.0%. While the remaining 95.0% is influenced by other variables.
Pengaruh Kecerdasan Spiritual, Emosional dan Inelektual Terhadap Pemahaman Akuntansi Ni Ketut Arunika Brahmantari; Herawati Khotmi; Rusdi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2024): Vol. 3 No. 1 Oktober 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 find empirical evidence about the influence of spiritual intelligence, emotional intelligence and intellectual intelligence on accounting understanding. The variables in this research consist of 3 (three) independent variables, namely spiritual intelligence (X1), emotional intelligence (X2) and intellectual intelligence (X3) and the dependent variable, namely accounting understanding (Y). The population of this study were undergraduate students majoring in accounting at STIE AMM Mataram who had taken several core courses such as introduction to accounting I, introduction to accounting II, financial accounting I, financial accounting I, advanced financial accounting II and accounting theory. The sampling technique used was purposive sampling. The criteria were based on undergraduate students majoring in accounting who had taken several core courses such as introduction to accounting I, introduction to accounting II and so on so that the number of respondents selected was 98 people. Data was obtained by distributing 98 questionnaires, of which 86 questionnaires were returned and could be used. Data were analyzed using Multiple Linear Regression. The results of this research indicate that spiritual intelligence and emotional intelligence do not have a significant positive effect on the accounting understanding variable. Meanwhile, intellectual intelligence has a significant positive effect on accounting understanding
Peran Fasilitator Pendamping Access To Knowledge (A2K) Program Sahabat Daya Terhadap Perkembangan Usaha Nasabah Bank BTPN Syariah Lely Rahmasari; Baiq Desthania Prathama
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2024): Vol. 3 No. 1 Oktober 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

Certified independent study and internship program (MSIB) is one of the independent campus programs designed to ensure get the best competencies, the latest competencies, and leading competencies to face the world in the future. Companion facilitators and the Sahabat Daya program are certified apprentices organized by PT. Bank BTPN Syariah Tbk, and is fully supported by the ministry of education and culture ristekdikti under the auspices of the Kampus Merdeka initiative. This companion facilitators program is carried out directly, which means meeting face to face with productive underprivileged women/mothers (customer) to learn together in order to increase the capacity or skills of customers in the field of entrepreneurship. Sahabat Daya is the realization of Bank BTPN Syariah commitment to increase customer capacity in asustainable manner by providing opportunities for growth and more meaningfull life. Bank BTPN Syariah believes that customer from all these segments do not only need access to finance and financing. But also increase their capacity in various fields so they can have a better life
Implementasi Estimasi Biaya (Cloud Architect) Pada Pengembangan Portal Berita Berbasis Website Dengan Menggunakan Bahasa Pemrograman Mutiar Sukma; Baiq Desthania Prathama
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2024): Vol. 3 No. 1 Oktober 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

PT Chairos International Ventures (CIV) was founded in 2016 as a technology and media company focused on Cloud Computing. Cloud Computing certified independent study and internship activities (MSIB) are carried out online or on-line. The implementation of the independent study program (MSIB) on the independent campus lasted for approximately 5 months. The object of research in this program is to determine cost estimates on a website-based news portal. This type of research is descriptive qualitative research using observation, interview and documentation data collection techniques. The results of this study are a news portal website that can make it easier for people to access and get the latest news.
Pengaruh Ukuran Perusahaan, Profitabilitas Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Rani Mahmudah; Endang Kartini; Sofiati Wardah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2024): Vol. 3 No. 1 Oktober 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 company size, profitability and leverage on profit management in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. This type of research is associative research with a quantitative approach that aims to determine the relationship between two or more variables. The type of data in this study uses secondary data where the data is obtained from annual financial reports. The sampling technique uses purposive sampling method. The samples used in this study amounted to 21 banking companies multiplied by 4 years, namely 84 samples. In this study, the data analysis model used was multiple linear regression using SPSS 26 software. The results of this study concluded that partially firm size and leverage have no effect on earnings management. Meanwhile, profitability has a significant and significant effect on earnings management in food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2022 period.
Faktor Yang Mempengaruhi Peningkatan Penggunaan QRIS Sebagai Alat Pembayaran Di Kalangan Mahasiswa Perguruan Tinggi Swasta Kota Mataram Rizki Fitriani; Armiani; Sigit Ary Wijayanto
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 research aims to examine the factors influencing the increase in the use of QRIS among private university students in the city of Mataram. This research variable consists of 4 (four) independent variables, namely financial literacy (X1), Perception of risk (X2), Perception of Convenience (X3), and Perception of Benefit (X4) and the dependent variable is Increased Use (Y). This research uses associative quantitative methods. The population of this research is Mataram City Private University Students. Samples were taken using purposive sampling. Data was obtained by distributing 100 questionnaires to respondents. Data were analyzed using Multiple Linear Regression. The results of this research show that the variables of financial literacy and risk perception do not have a significant effect on increasing the use of QRIS. On the other hand, the variables of perceived convenience and perceived usefulness have a positive and significant effect on increasing the use of QRIS. The results of this research also show that the independent variables (financial literacy, perceived risk, perceived convenience, and perceived benefits) are able to explain the dependent variable (increased use) of 22.6%. Meanwhile, the remaining 77.4% is influenced by other variables outside the multiple linear regression model

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