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All Journal Jurnal Kompetitif : Media Informasi Ekonomi Pembangunan, Manajemen dan Akuntansi GANEC SWARA Jurnal Aplikasi Akuntansi Valid Jurnal Ilmiah Nusantara Hasana Journal KOMMAS: Jurnal Pengabdian Kepada Masyarakat Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Valid Jurnal Pengabdian Akuntansi: Jurnal Ilmiah Akuntansi
Kisnawati, Baiq
Sekolah Tinggi Ilmu Ekonomi AMM
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

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DETERMINAN KINERJA AUDITOR PADA PERWAKILAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) NUSA TENGGARA BARAT RUSLI AMRUL; BAIQ KISNAWATI
GANEC SWARA Vol 17, No 2 (2023): Juni 2023
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v17i2.438

Abstract

This study aims to examine the effect of Professionalism, Independence, Motivation, Competence on Auditor Performance. The population in this study were auditor functional officers and BPKP functional officers involved in inspection and supervision activities at BPKP NTB Representatives. Data was obtained by distributing questionnaire links to respondents at the NTB BPKP Representative office, the number of respondents was 67 people in the NTB BPKP Representative office. Data were analyzed using multiple linear regression. The results show that professionalism has a positive and significant effect on auditor performance, motivation has a positive and significant effect on auditor performance, and competence has a positive and significant effect on auditor performance, while independence has a positive but not significant effect on auditor performance at BPKP NTB Representatives. The results of this study also show that the independent variables (professionality, independence, motivation and competence) are able to explain the dependent variable (auditor performance) by 73% while the remaining 27% of auditor performance is explained by other variables outside the variables studied.
Analisis Perbedaan Abnormal Return, Aktivitas Volume Perdagangan, Bid-Ask Spread Sebelum Dan Sesudah Pandemi Virus Corona Terkonfirmasi Di Indonesia Wila Mainika Putri; Baiq Kisnawati; M. Wahyullah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2023): Vol. 1, No. 2 Oktober 2023
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 differences in abnormal returns, trading volume activity and bid-ask spread before and after the corona virus pandemic was confirmed in Indonesia for all companies included in the Jakarta Islamic index. The population in this study are all companies that are members of the Jakarta Islamic index. Sampling using saturated sample technique. The method used is different test analysis with an observation period of 11 days, namely t = -5 (5 days before the corona virus pandemic was confirmed in Indonesia), t = 0 (1 day when the corona virus pandemic was announced), t = +5 (5 days after the announcement of the coronavirus pandemic). Testing is carried out using the Paired Sample T-Test for data that is normally distributed and the Wilcoxon Signed Rank Test for data that is not normally distributed. Based on the research results, it was found that there were no differences in abnormal returns, trading volume activity and bid ask spread before and after the corona virus pandemic was confirmed in Indonesia.
Pengaruh Kompetensi Sumber Daya Manusia, Komitmen Organisasi, Pemanfaatan Teknologi Informasi Dan Penerapan Sistem Pengendalian Internal Terhadap Implementasi Standar Akuntansi Pemerintah Berbasis Akrual Kartika Suryani; Baiq Kisnawati; Agus Khazin Fauzi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2023): Vol. 1 No. 3 Desember 2023
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 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.
Analisis Pengaruh Digital Teknologi, Pengetahuan Pajak, Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Baiq Nurafiza; Baiq Kisnawati; Rusdi
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 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.
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
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
Co-Authors Alpian Adi Herawan Alya Ambarwati Amrul, Rusli Ariffianti, Indah Arsana, I Nengah Astini, Yuli Baiq Ertin Helmida Baiq Nurafiza Ertin Helmida Fariantin, Erviva Fauzi, Agus Khazin Hendra Siswandi Hengki Samudra I Nengah Arsana irianto Irianto irianto Irianto Irianto Irianto Irianto Irianto Irianto Irianto Istiarto Istiarto Istiarto Istiarto Kartika Suryani Khaerul Hadi M Wahyullah M. Wahyullah Muhammad Wahyullah Muhammad Wahyullah Ni Wayan Putri Darmayanti Nizar Hamdi Oktaviani, Riri Nagita Pipit Rabiatun Riri Nagita Oktaviani Rusdi Satriawan Satriawan Siswandi, Hendra Surahman Hidayat Surahman Hidayat surliana surliana Wila Mainika Putri Zulkarnaen Zulkarnaen Zulkarnaen Zulkarnaen