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Syaiful Amri
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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 67 Documents
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Pengaruh Financial Technology, Literasi Keuangan Dan Penggunaan Informasi Akuntansi Terhadap Kinerja UMKM Alsyrah Indah Oktarini; Endang Kartini; Rusdi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Vol. 5 No. 2 Desember 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 financial technology, financial literacy and the use of accounting information on the performance of MSMEs in Dompu Regency. So that the variables of this study consist of 3 (three) independent variables, namely financial technology (X1), financial literacy (X2) and the use of accounting information (X3) and the dependent variable, namely the performance of MSMEs (Y). The population of this study is MSME actors registered with the Dompu Regency Cooperatives and SMEs Office. Samples were taken using simple random sampling. Data was obtained by distributing 215 questionnaires to MSME respondents in Dompu Regency. The questionnaire that returned and could be used was 100 questionnaires. The data were analyzed using Multiple Linear Regression. The results of this study show that financial technology, financial literacy and the use of accounting information have a significant effect on the performance of MSMEs. The results of this study also show that the independent variables (financial technology, financial literacy and the use of accounting information) are able to explain the dependent variable (MSME performance) of 40.7% while the remaining 59.3 is influenced by other variables outside the regression model used in this study.
Pengaruh Sanksi Pajak, Razia Lapangan, Sosialisasi Perpajakan, Samsat Keliling, Serta Pemberlakuan Program Pelayanan E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Mataram Baiq Ugi Ediasari; Ida Ayu Nursanty; M. Wahyullah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 5 No. 3 (2026): Vol. 5 No. 3 Februari 2026
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 tax sanctions, field inspections, tax socialization, mobile Samsat services, and the implementation of the E-Samsat service program on the compliance of motor vehicle taxpayers in Mataram City. Taxpayer compliance is one of the key factors in supporting the optimization of regional tax revenue. This research used a quantitative method with a descriptive approach. Data were collected through a questionnaire distributed to 100 motor vehicle taxpayer respondents. The analysis technique used was multiple linear regression with the assistance of SPSS version 26. The results showed that partially, tax sanctions, field inspections, and the E-Samsat program had a positive and significant effect on taxpayer compliance. Meanwhile, tax socialization and mobile Samsat services had no significant effect on taxpayer compliance. Simultaneously, all five independent variables have a significant effect on taxpayer compliance, as evidenced by the F-statistic value of 14.13, which is greater than the F-table value of 2.31, with a significance level of 0.000 (<0.05). The Adjusted R Square value of 0.429 indicates that the five independent variables explain 42.9% of the variation in taxpayer compliance, while the rest is explained by other variables outside the research model.
Pengetahuan Perpajakan, Akuntabilitas Pelayanan Publik, Sanksi Perpajakan, Kesadaran Wajib Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi (KPP Pratama Mataram Barat) Kadek Sindi Juniantara; Endang Kartini; Herawati Khotmi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 5 No. 3 (2026): Vol. 5 No. 3 Februari 2026
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 how the knowledge of taxation, accountability of public services, tax sanctions, and taxpayer awareness of the level of individual tax compliance at the KPP Pratama. This study uses a descriptive associative approach questionnaires are distributed to individual taxpayers at the IKPP Pratama. The number of samples is 100 registered. Multiple regression analysis is the method used in this study. The descriptive results of the study show that taxpayer knowledge, public service accountability, and tax sanctions do not significantly influence individual taxpayer compliance at the West Mataram Tax Office (KPP Pratama). Conversely, taxpayer awareness has a significant impact on individual taxpayer compliance at the West Mataram Tax Office (KPP Pratama).
Pengaruh Pemanfaatan Teknologi Informasi, Pengendalian Internal Dan Sistem Informasi Akuntansi Terhadap Kinerja Keuangan Organisasi Perangkat Daerah (OPD) Kabupaten Sumbawa Diva Alifia Ikhsanti; Baiq Kisnawati; Rusdi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 5 No. 4 (2026): Vol. 5 No. 4 April 2026
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

The purpose of this study is to investigate how the financial performance of local government agencies (OPD) in Sumbawa Regency is affected by the use of information technology, internal control, and accounting information systems. Thus, the dependent variable in this study is financial performance (Y), while the independent factors are accounting information systems (X3), internal control (X2), and the use of information technology (X1). Employees of OPDs in Sumbawa Regency who work in finance or treasury are the study population. This study uses quantitative and associative methods. Purposive sampling and stratified random sampling methods were used to select the sample. 44 members of finance or treasury staff from OPDs in Sumbawa Regency were sampled. Forty-four online surveys were distributed using Google Forms to collect data. SPSS 25 was used to analyse the data using multiple linear regression and traditional assumption tests. The findings indicate that the financial performance of OPDs is not significantly affected by the use of information technology. On the other hand, the financial performance of OPDs is significantly improved by internal control and accounting information systems.
Pengaruh Akuntabilitas, Transparansi Terhadap Pengelolaan Alokasi Dana Desa Dalam Mewujudkan Good Governance (Studi Empiris Di Desa Saneo) Novita; Baiq Kisnawati
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2026): Vol. 6 No. 1 Juni 2026
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 accountability and transparency on the management of village fund allocations in realising good governance in Saneo village. This research is quantitative with an associative approach. The sampling technique used was saturated sampling because all village staff in Saneo village were used as samples due to its relatively small population of 44 people. The data used were primary data, collected through interviews and questionnaires. Data analysis used the Statistical Package for the Social Sciences (SPSS) version 27. The data analysis technique used was multiple linear regression. The results of this study indicate that accountability has a significant effect on the management of village fund allocations in realising good governance. Meanwhile, transparency does not have a significant effect on the management of village fund allocations in realising good governance.
Pengaruh E-Commerce, Penggunaan Sistem Informasi Akuntansi, Ketersediaan Modal, Dan Dukungan Keluarga Dalam Pengambilan Keputusan Untuk Berwirausaha Pada Mahasiswa STIE AMM Mataram Nur Islamiyah; Ida Ayu Nursanty; M. Wahyullah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2026): Vol. 6 No. 1 Juni 2026
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 influence of e-commerce, the use of accounting information systems, capital availability, and family support on entrepreneurial decision-making among students at STIE AMM Mataram. The research variables consist of four independent variables, namely e-commerce (X₁), use of accounting information systems (X₂), capital availability (X₃), and family support (X₄), as well as one dependent variable, entrepreneurial decision-making (Y). The population of this research includes all active students of STIE AMM Mataram. At the same time, the sample was determined using purposive sampling with the criteria of accounting students who had taken courses in Accounting Information Systems and Entrepreneurship. Based on these criteria, 58 respondents were obtained. Data were collected via an online questionnaire (Google Forms) and analyzed in SPSS 25 using classical assumption tests and multiple linear regression. The results show that, partially, e-commerce (X₁) and the use of accounting information systems (X₂) have a positive and significant effect on entrepreneurial decision-making, while capital availability (X₃) and family support (X₄) do not have a significant effect. Simultaneously, the four independent variables jointly have a significant effect on students’ entrepreneurial decision-making.
Analisis Return Saham Sebelum Dan Sesudah Pengumuman Right Issue Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (Tahun 2020–2024) Muliyani Wahyuni; Endang Kartini; Rusdi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2026): Vol. 6 No. 1 Juni 2026
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 differences in stock returns before and after the announcement of rights issues in banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research employed an event study method with an observation window of 11 days, comprising 5 days before and 5 days after the announcement. The sample was selected using purposive sampling, resulting in 19 banking companies that met the criteria. The data consisted of daily stock prices, which were then used to calculate actual returns. They were tested using the paired-samples t-test when the data were normally distributed, or the Wilcoxon signed-rank test when they were not. The results show no significant difference in stock returns before and after the announcement of rights issues. This indicates that the market did not respond meaningfully to the announcement of rights issues. The findings imply that investors should pay greater attention to companies' fundamental information and long-term prospects when making investment decisions.

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