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All Journal JURNAL ECONOMIA Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Akuntansi Universitas Udayana JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma Infestasi Journal of Auditing, Finance, and Forensic Accounting Neo-Bis JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Akuntansi Aktual JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Scientific Journal of Reflection : Economic, Accounting, Management and Business JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) JISIP: Jurnal Ilmu Sosial dan Pendidikan EKUITAS (Jurnal Ekonomi dan Keuangan) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Gema Ngabdi Valid Jurnal Ilmiah Jurnal Abdi Insani Prosiding Konferensi Nasional PKM-CSR
Endar Pituringsih
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Tinjauan Konseptual: Criteria Supplier-Selection, Integrasi Internal dan Eksternal Supply Chain terhadap Kinerja Perusahaan Pituringsih, Endar
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (693.188 KB)

Abstract

Performance measurement reflects the company capability to prepare for the customer desired standard while it considers lower production and maintenance costs, higher product quality, reduced stock in process, deprived material processing cost, and shorter delivery deadline. Meanwhile, Supply Chain Management (SCM) has important meaning to empower consumer in maximizing customer value. Supply Chain Management (SCM) requires: internal integration (intra-organization) and external integration (inter-organization). Primary key of Supply Chain Management (SCM) will be having supplier as partner in the company strategy and satisfying the always changing market demand. Therefore, a selection among company strategy options in the global competition really produces a model of dominant integration, coordination, and cooperation in controlling global market, precisely through supply chain as important element to contribute to company performance improvement.
PREDIKTOR PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN Rukmana, Utami N. A.; Akram, Akram; Pituringsih, Endar
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 4 (2020): JE VOL 8 NO 4 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1322.32 KB) | DOI: 10.35794/emba.v8i4.30664

Abstract

Abstrak : Penelitian ini bertujuan untun menganalisis prediktor pengungkapan carporate social responsibility dan pengaruh terhadap nilai perusahaan. Jenis penelitian ini merupakan penelitian eksplanatori. Populasi dalam penelitian ini berjumalah 132 perusahaan pada sector pertambangan yang terdaftar di Bursa Efek Indonesia. Pengambilan sampel dengan  purposive sampling dengan jumlah sampel sebanyak 44 perusahaan. Metode analisis yang digunakan adalah path nalisis dan alat analisis data menggunakan SPSS versi 16. Hasil penelitian menunjuaka bahwa variabel profitabilitas, slack resource dan dewan komisaris independen berpengaruh negative terhadap corporate social responsibility dan nilai perusahaan. Corporate social responsibility mampu memediasi pengaruh perencanaan bonus dan slack resource terhadap nilai perusahaan. akan tetapi corporate social responsibility tidak mampu memediasi pengaruh dewan komisaris independen terhadap nilai perusahaan. Kata Kunci : profitabilitas, slack resource, dewan komisaris independen, CSR, nilai perusahaan.
PENGARUH SAP DAN SPI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN REFOCUSINGDAN REALOKASI ANGGARAN SEBAGAI PEMODERASI Ihyani, Layali; Handajani, Lilik; Pituringsih, Endar
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 8, No 3 (2021): JMBI UNSRAT Volume 8 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v8i3.36653

Abstract

ABSTRACTThis study aims to analyze the effect of government accounting standards (SAP) and internal control systems (SPI) on the quality of regional financial reports by refocusing and reallocating budgets as moderators. The population of this research are employees in the accounting department at 43 regional apparatus organizations (OPD) of the West Lombok Regency Government. The data analysis tool uses an interaction test. The results of the study state that partially, SAP and SPI have a significant positive effect on the quality of financial reports. Then, refocusing does not strengthen the influence of SAP and SPI on the quality of financial reports. Furthermore, budget reallocation strengthens the influence of SAP on the quality of financial reports. However, budget reallocation does not strengthen the influence of SPI on the quality of financial reports. The implication of this research is that the variables in this study can be considered by the compilers of financial statements in improving the quality of the reports produced. In addition, the implications of this research can also be used as material for consideration of improving the applicable regulations related to the policy of refocusing and reallocating the budget so that needs that are considered less urgent can be refocused so that the two policies can help prepare financial statements to implement adequate SAP and SPI. Keywords: Government Accounting Standards, Internal Control Systems, Refocusing, Reallocating the Budget, The Quality of Financial Reports
Penyuluhan dan Pedampingan Penyusunan Pengelolaan Keuangan Panti Asuhan "Darus - Shiddiqien NW" Mertak Paok, Desa Mekar Bersatu Kecamatan Batukliang Kabupaten Lombok Tengah Endar Pituringsih; Rr Titiek Herwanti; Lilik Handajani
Jurnal Gema Ngabdi Vol. 2 No. 3 (2020): Jurnal Gema Ngabdi
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jgn.v2i3.116

Abstract

The counseling and training activities on the preparation of financial management at the DarusShiddiqien NW Mertak Paok Reformatory in Central Lombok Regency aim to provide understanding and training to orphanage administrators in Central Lombok Regency. In addition, this training was conducted to provide knowledge to orphanage administrators about the importance of making financial reports, so that funds from donors can be managed properly. In the end, this activity is expected to produce human resources capable of making bookkeeping and financial management. This training activity will be aimed at administrators of the DarusShiddiqien NW Mertak Paok Islamic Boarding School in Central Lombok Regency. The implementation of the activity is carried out with the approach of presenting material relevant to the needs of the orphanage administrators according to PSAK 45. Another hope of this activity can be a means of carrying out community service activities, in particular providing counseling and training in preparing financial reports.
Pelatihan dan Pendampingan Akuntansi Computer dan Aplikasi Perkantoran dengan Menggunakan Microsoft Excel untuk Meningkatkan Capability Himpunan Wanita Disabilitas (HWDI) Kabupaten Lombok Barat Khalid Abjadi; Titiek Herwanti; Endar Pituringsih
Jurnal Gema Ngabdi Vol. 3 No. 3 (2021): JURNAL GEMA NGABDI
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jgn.v3i3.157

Abstract

Disabled empowerment is a process in which people with disabilities are given knowledge and skills training to live independently. The purpose of this activity is to improve the ability and skills of managers and members of HWDI in West Lombok Regency. The activity is carried out by holding training and assistance in computer accounting and office accounting using Microsoft Excel, the results of the implementation of this activity are expected to improve the capabilities of managers and members of HWDI. In addition, this training and assistance is carried out to provide new abilities and skills to managers and members of HWDI, so they can take advantage of digitalization opportunities to improve the economy of people with disabilities. This training and mentoring activity will be aimed at managers and members of HWDI in West Lombok Regency. The implementation of the activities is carried out with an approach to providing material and mentoring computer accounting training and office accounting using Microsoft Excel. The results of counseling and training activities on computer accounting and office accounting in increasing the knowledge and capability of the management and members of the West Lombok Regency HWDI are useful and supported by the management and members, so that in the future they can remain independent.  
Pengaruh Partisipasi Penyusunan Anggaran, Kejelasan Sasaran Anggaran, dan Profesionalisme Sumber Daya Manusia terhadap Kinerja Manajerial Denny Cendra Bhakti; Endar Pituringsih; Erna Widiastuty
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 5 No 1 (2015): Fakultas Ekonomi dan Bisnis Islam
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v5i1.1162

Abstract

The aim of this study is to analyze empirical evidence the influence of budget participation, budget goal clarity and professionalism of human resources of the managerial performance of government of West Nusa Tenggara. Population in this study is Structural Echelons II, III and IV in Government agencies scope West Nusa Tenggara province, as much as 1,075 people.  Samples in this study as many as 89 people from 23 governmen agencies and using Slovin method. Before the test the first hypothesis tested the validity and reliability of the instrument , the classical assumption test and multiple linear regression analysis. The result show that simultaneous participation variable budgeting, budget goal clarity and professionalism of human resources affect the managerial performance at government agencies Provincial Government of NTB. Only, budget goal clarity and professionalism of human resources a significant positive affect, while the budgeting participation negatively impact significantly.
Pengaruh Pertumbuhan Ekonomi, PAD dan Dana Perimbangan Terhadap Indeks Pembangunan Manusia Melalui Belanja Modal Siswadi Siswadi; Endar Pituringsih; M. Irwan M. Irwan
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 5 No 2 (2015): Fakultas Ekonomi dan Bisnis Islam
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v5i2.1236

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Pertumbuhan Ekonomi yang diproksikan dengan Produk Domestik Regional Bruto (PDRB), Pendapatan Asli Daerah (PAD), Dana Bagi Hasil (DBH), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap Indeks Pembangunan Manusia (IPM) melalui Belanja Modal. Pengujian dilakukan pada 9 (sembilan) Kabupaten/Kota se-Provinsi Nusa Tenggara Barat (NTB) yang telah menghasilkan Laporan Keuangan Pemerintah Daerah (LKPD) tahun 2005-2013. Analisis data pada penelitian dilakukan dengan menggunakan analisis jalur. Hasil penelitian ini menunjukkan bahwa Belanja Modal memiliki efek mediasi penuh pada pengaruh Dana Bagi Hasil (DBH) terhadap Indeks Pembangunan Manusia (IPM) dan efek mediasi sebagian pada pengaruh Pendapatan Asli Daerah (PAD) terhadap Indeks Pembangunan Manusia (IPM). Efek mediasi Belanja Modal pada pengaruh Pertumbuhan Ekonomi, Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) tidak dapat ditentukan. Penelitian ini diharapkan dapat menjadi masukan kepada pemerintah daerah selaku pengambil kebijakan di daerah untuk lebih memperhatikan pengalokasian sumber-sumber pendapatan ke dalam belanja daerah, terutama  belanja modal, yang menunjang kesejahteraan dan pembangunan manusia.
Pengaruh Budaya Organisasi, Komitmen Organisasi, Penerapan GCG, dan Sistem Pengendalian Intern Terhadap Kinerja Manajerial Endar Pituringsih; Rr Titiek Herwanti; Busaini Busaini
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 6 No 1 (2016): Fakultas Ekonomi dan Bisnis Islam
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v6i1.1599

Abstract

Tujuan penelitian ini adalah: untuk menguji pengaruh variabel budaya organisasi, komitmen organisasi, penerapan good corporate governance, dan sistem pengendalian intern terhadap kinerja manajerial koperasi Lombok Timur. Populasi dalam penelitian ini adalah seluruh Koperasi yang terdaftar pada Dinas Koperasi Kabupaten Lombok Timur sampai tahun 2014, yang berjumlah 480 responden. Berdasarkan teknik slovin, maka diperoleh jumlah sampel dengan tingkat kesalahan sebesar 10% sebanyak 67 koperasi. Teknik analisis statistik inferensial yang digunakan adalah teknik analisis regresi berganda, baik dengan uji F maupun uji t. Hasil penelitian ini menunjukkan : budaya organisasi berpengaruh terhadap kinerja manajerial koperasi Lombok Timur, komitmen organisasi berpengaruh terhadap kinerja manajerial koperasi Lombok Timur, penerapan good corporate governance berpengaruh terhadap kinerja manajerial koperasi Lombok Timur, dan sistem pengendalian intern tidak berpengaruh terhadap kinerja manajerial koperasi Lombok Timur.
Implementasi Prinsip Community Owned Government Melalui Pemberdayaan Masyarakat Dalam Mengentaskan Kemiskinan Sri Indriani; Endar Pituringsih
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 6 No 2 (2016): ASSETS
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v6i2.2909

Abstract

Community Owned Government (pemerintah milik rakyat) merupakan salah satu prinsip Reinventing Government (mewirausahakan birokrasi), dimana bentuk implementasinya adalah pemberdayaan masyarakat dalam upaya mengentaskan kemiskinan. Provinsi Nusa Tenggara Barat  berdasarkan data statistik tahun 2016 termasuk dalam urutan ke 8 dengan persentase kemiskinan 16,54%. Program peningkatan kesejahteraan keluarga melalui pemberdayaan masyarakat berbasis pengembangan penghidupan  berkelanjutan (PKKPM-P2B) adalah upaya pemerintah dalam memberdayakan masyarakat dalam mengentaskan kemiskinan. Penelitian ini bertujuan untuk mengevaluasi perkembangan, manfaat yang dirasakan masyarakat, kendala atau hambatan dalam pelaksanaan program ini. Penulis menggunakan pendekatan kualitatif diskriptif. Penelitian ini berlangsung di Desa Suralaga Kecamatan Suralaga Kabupaten Lombok Timur. Hasil penelitian menunjukkan bahwa: 1) pemberdayaan masyarakat melalui Program PKKPM-P2B telah berhasil  meningkatkan pendapatan masyarakat melalui jiwa wirausaha yang ditanamkan kepada masyarakat 2) Pelatihan ketrampilan yang telah diberikan kepada masyarakat menjadikan masyarakat lebih berdaya, kreatif, berinovasi dan lebih mandiri dalam menghasilkan karya dan produk terutama dalam meningkatkan pendapatan masyarakat itu sendiri dan bisa lebih bersaing sehat dengan lingkungan eksternalnya. 3) Sarana dan prasarana pendukung dan bantuan modal usaha dari program PKKPM-P2B ini sangat membantu masyarakat di segala bidang, baik itu bidang industri, pertanian, peternakan dalam upaya pemberdayaan masyarakat di pedesaan. 4) dalam pelaksanaan program tersebut mengalami kendala yaitu dalam pemanfaatan sarana dan prasarana masih belum optimal serta kurangnya pengawasan dan pendampingan lebih lanjut dari pihak pemerintah kecamatan dan pemerintah desa.
PENGARUHTIME BUDGET PRESSURE, KOMPLEKSITAS AUDIT, DAN SKEPTISISME PROFESIONAL AUDITOR TERHADAP KUALITAS HASIL PEMERIKSAAN (STUDI EMPIRIS PADA INSPEKTORAT SE-PULAU LOMBOK) Lalu Agus Sudrajat; Ahmad Rifai; Endar Pituringsih
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 2, JUNI 2015
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (108.938 KB)

Abstract

The purpose of this study is to analyze and to obtain empirical evidence concerning the influence of time budget pressure, the complexity of the audit, and the auditor’s professional skepticism on the quality of examination results of the Inspectorate Local Government in Lombok Island. The number of population in this study is 125 respondents, contain of the auditors and the local governmentsupervisor of the Inspectorate Local Government in Lombok Island, while the number of respondents are 106. Before the hypothesis test, firstly the validity and reliability test is applied, and followed with the classical assumption test and multiple linear regression analysis. The result of this study shows that timebudget pressure, the complexity of the audit, and the auditor’s professional skepticism give positive influence on the quality of the examination results of the Inspectorate Local Government in Lombok Island. Partially complexity of the audit and the auditor’s professional skepticism gives positive influence significantly, whereas time budget pressure has no significant influence. This is caused by theallocation of working hours on overtime hours can be done by the auditor, the auditor’s division of labor based on a fixed object and repeat inspection every year, the inspection team flexibility in audit work program within the budget allotted time, the auditor that the majority of respondents have more than 6 years of experience in the audit, the auditors step of career already arranged in a neat andprofessional education and ongoing training of auditors in the demands of his profession.Keywords: time budget pressure, complexity of the audit, the auditor’s professional skepticism, the quality of examination results
Co-Authors - Sadad Abdul Muis Ahmad Rifai Ajhar . Akram . Akram, Akram Alamsyah Alamsyah Animah Animah Ayudia Sokarina Ayudia Sokarina Ayudia Sokarina Aziz Irwandi Baiq Muslihan Hidni Biana Adha Inapty Biana Adha Inapty, Biana Adha Budi Santoso Budy Wiryawan Busaini Busaini Deddy Suhendra Martua Siburian Denny Cendra Bhakti Dwi Putra Buana Sakti Erfan Agusfiandifutra ERNA WIDIASTUTY Fauzi, Agus Khazin Freddy Susanto Ginta Ginting Hermanto Hermanto Humaidi Humaidi I Made Adi Gunawan Ida Najati Ida Najati Ihyani, Layali Kadek Budi Suryanata Kadek Dwiyanti Yussilasari Khalid Abjadi Lalu Agus Sudrajat Lalu Hamdani Husnan Lalu Hamdani Husnan Lalu M. Furkan Lilik Handajani Lilik Handajani Lilik Handajani Luh Putu Resti Mega Artantri M Firmansyah M Irwan M Irwan M. Irwan M. Irwan Miftahul Su’adah Muh Irwan Muhajir Irfani Muhammad Azlan Muhammad Idham Muhammad Khairus Sholihin Ni Ketut Surasni Ni Made Putri Utami Nur Fitriyah Nurlaili Fithriani Oktavia Komala Sari Pebruwardi Hidayat Prayitno Basuki, Prayitno Rahmatia Azzindani Roisatul Aminy Rr Titiek Herwanti Rr. Sri Pancawati Martiningsih Rukmana, Utami N. A. Samuel Christian Ara Siswadi Siswadi Siti Aisyah Hidayati Sri Indriani Thatok Asmony Thatok Asmony Thatok Asmony Titiek Herwanti Titiek Herwanti Zaenal Abidin Zulfirman Switriansyah