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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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Penerapan Akuntansi Pada Usaha Mikro Kecil Menengah (UMKM) Di Kecamatan Montong Gading Lia Depita Sari; Ida Ayu Nursanty; Rusli Amrul
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 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.
Pengaruh Intellectual Capital Dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2018-2021 Feri Wahyudi; Widowati; Baiq Desthania Prathama
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 determine the effect of intellectual capital which is proxied by VAICTM and good corporate governance which is proxied by the audit committee on company performance which is proxied by Return On Assets (ROA). The population in this study were banking companies listed on the Indonesia Stock Exchange in 2018-2021 using a purposive sampling technique using the criteria of banking companies that published financial reports in 2018-2021. The data analysis technique used in this research uses multiple linear regression analysis. The results of this research show that partially intellectual capital as proxied by VAICTM has an effect on company performance. Meanwhile, good corporate governance as proxied by the audit committee has no effect on company performance. The results of this research also show that the independent variables, namely intellectual capital and good corporate governance, are able to influence the dependent variable, namely company performance, by 32.4%, while the remaining 67.6% is influenced by other variables not used in this research.
Pengaruh Pemanfaatan Teknologi Informasi, Penggunanaan Informasi Akuntansi Dan Pelatihan Terhadap Kinerja UMKM Bidang Perdagangan Di Lombok Barat Muhammad Irfadil; Herawati Khotmi; Elvina Setiawati
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 determine the effect of the use of information technology, use of accounting information and training on the performance of MSMEs in the Trade Sector in West Lombok. The sample in this study amounted to 96 people. The data collection technique in this research is a questionnaire. The data analysis method uses the Multiple Linear Regression Analysis model. Based on the analysis and results of hypothesis testing, it can be concluded that the information technology utilization variable has a value of tcount (4.000) > tTable (1.661) and a significance value of (0.000) < 0.05. This shows that the use of information technology (X1) has a significant effect on the performance of MSMEs (Y). For the variable use of accounting information, the value of tcount (3.476) > ttable (1.661) and the significance value is (0.000) < 0.05. This shows that the use of accounting information (X2) has a significant effect on the performance of MSMEs (Y). Training variable, tcount value (3.870) > tTable (1.661) and significance value of (0.000) < 0.05. This shows that training (X3) has a significant effect on the performance of MSMEs (Y). The results show that the value of Fcount (6.779) > FTable (3.06) is significant. (0.00) < 0.05, this shows that the variables Use of Information Technology (X1), Use of Accounting Information (X2), and Training (X3) together have a significant effect on the performance of MSMEs (Y).
Pengaruh Pemanfaatan Tekhnologi Informasi, Kualitas Sumber Daya Manusia Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintahan Desa Di Kabupaten Lombok Utara Tutut Tri Andani; Baiq Kisnawati; Rusli Amrul
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 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.
Faktor-FaktorYang Mempegaruhi KinerjaI Pengerajin Tenun Di Desa Sukarara Afrian Catur Pramudya; Endang Kartini; Elvina Setiawati
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2025): Vol. 4 No. 1 Februari 2025
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 about the factors that influence performance. This research variable consists of 3 (three) independent variables, namely education level (X1), training (X2), business age (X3) and 1 (one) dependent variable, namely performance. The population of this research is weaving craftsmen in Sukarara Village. The sampling used in this research was simple random sampling. The sample used was 95 respondents. This research uses associative quantitative methods and collects primary data using questionnaire techniques which are measured using a Likert scale. The analysis technique used is multiple linear analysis with IBM SPSS (Statistical Package for Social Science) version 25 software. The results of this research show that the level of education has a positive effect on performance, while training and business age have no effect on performance.
Implementasi Literasi Dan Numerasi Pada Program Kampus Mengajar Angkatan 5 Tahun 2023 Di kelas 5 SDN 1 Labuan Tereng Ni Komang Pasek Diah Arini
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2025): Vol. 4 No. 1 Februari 2025
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 determine the implementation of literacy and numeracy in the campus teaching program for class 5 of 2023 in class 5 of SDN 1 Labuan Tereng. The population used in this research was SDN 1 Labuan Tereng, with a total of 30 students, with the sampling technique used was a saturated sampling technique so that the number of samples used in this research was as large as the existing population. The analysis technique used in this research is descriptive by analyzing the work program. Based on the research results, it shows that the campus teaching program for class 5 of 2023 which was implemented at SDN 1 Labuan Tereng in an effort to increase the literacy and numeracy of students at the school ran smoothly and was successful as seen from the implementation of all the work programs carried out as well as an increase in literacy and numeracy results. From the implementation of the Pre-Test and Post-Test scoring, it shows that in the Literacy test, the Pre-Test score, the percentage of students who answered correctly was 37%, while in the Post-Test, the percentage of students who answered correctly was 47%. This shows that the students' scores increased by 10%.
Pengaruh Return On Invesment, Earning Per Share dan Devidend Per Share Terhadap Harga Saham Sektor Manufaktur Yang Ada Di BEI Tahun 2019-2021 I Wayan Danaswara; Baiq Kisnawati; Herawati Khotmi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2025): Vol. 4 No. 1 Februari 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

In 2019-2021, the composite stock price index experienced uneasy fluctuations which resulted in fluctuations in the joint stock price. This study was conducted with the aim of knowing the effect of Return On Investment (ROI), Earning Per Share (EPS) and Dividend Per Share (DPS) on stock prices of companies engaged in the manufacturing sector from 2019 to 2021. This study uses secondary data sources. sourced directly from the company's official website and the official website of the Indonesian Stock Exchange, where the data collection method used is the documentation method directly from the official website source. The data analysis technique used in this research is quantitative descriptive analysis. Based on the results of this study conducted in manufacturing sector companies from 2019 to 2021, it shows that Return On Investment (ROI) has no effect on stockprices in the manufacturing sector while Earning Per Share (EPS) and Dividend Per Share (DPS) have an influence on stock prices of the manufacturing sector on the IDX in 2019-2021.
Determinasi Kualitas Pengelolaan Keuangan Di Sekretariat DPRD NTB Nurazlinda; Rusli Amrul; Baiq Kisnawati; M. Wahyullah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2025): Vol. 4 No. 2 April 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 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
Faktor-Faktor Yang Mempengaruhi Kinerja Usaha Mikro, Kecil Dan Menengah (UMKM) Di Kecamatan Narmada Lalu Mulki Dewantara; Ida Ayu Nursanty; Elvina Setiawati
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2025): Vol. 4 No. 2 April 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

Micro, Small, and Medium Enterprises (MSMEs) have become a new economic force contributing to Indonesia's Gross Domestic Product (GDP). Currently, MSMEs have experienced a remarkable growth and contributed approximately 57% to Indonesia's GDP. This study aims to empirically examine the significant positive influence between independent variables, namely Capital (X1), Human Resources (X2), and Technology (X3), on the Performance of Micro, Small, and Medium Enterprises (SMMEs) (Y) in the Narmada District, West Lombok Regency. The research design employed in this study is associative research with a quantitative approach. The population consists of SMMEs in the Narmada District, West Lombok Regency. The sample was selected using probability sampling method, resulting in 88 formal MSMEs as the sample size. The data analysis was conducted using SPSS 25, employing classical assumption tests and multiple linear regression. The research findings indicate that capital has a significant positive influence on MSMEs' performance with a significance value of 0.003 < 0.05. Human resources have a significant positive influence on MSMEs' performance with a significance value of 0.001 < 0.05, and technology has a significant positive influence on MSMEs' performance with a significance value of 0.001 < 0.05.
Analisis Penerapan Akutansi Dan Penggunaan Informasi Akutansi Pada UMKM (Studi Pada UMKM Binaan Dinas Koperasi Dan UMKM Kota Mataram) Fatmawati; Ida Ayu Nursanty; Rusli Amrul
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2025): Vol. 4 No. 2 April 2025
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 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.

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