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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

Author-ID : 342864

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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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

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.

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)

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.

PENGARUH BUDAYA ORGANISASI, GAYA KEPEMIMPINAN, SISTEM INFORMASI AKUNTANSI DAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KINERJA ORGANISASI PADA PEMERINTAH DAERAH KABUPATEN SUMBAWA - Sadad; Endar Pituringsih; M Irwan
JAFFA Vol 4, No 1 (2016): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i1.1880

This study was conducted to examine the influence of organizational culture , leadership style , accounting information systems and government accounting standards on organizational performance Sumbawa Regency government . Objects in this study are echelon II , III Echelon and Echelon IV. Respondents were asked to answer a list of questions in the questionnaire formDistribution of the questionnaire as many as 90 copies to all agencies , but which can be analyzed only 84 questionnaires.Processing and analysis of data using multiple linear regression method with SPSS version 18.0.Results based on test data analysis showed that the variables t Cultural organizations and government accounting standards significant positive effect on the performance of local government organizations Sumbawa.While the leadership style variable and accounting information systems showed no effect on organizational performance at local government district, Sumbawa. Based on the value of the F test showed that the variables of organizational culture , leadership style , accounting information systems and accounting standards of government influence simultaneously on the performance of local government organizations Sumbawa.

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)

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

TINJAUAN KONSEPTUAL: CRITERIA SUPPLIER-SELECTION, INTEGRASI INTERNAL DAN EKSTERNAL SUPPLY CHAIN TERHADAP KINERJA PERUSAHAAN Endar Pituringsih
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

PENGARUH KARAKTERISTIK PEMDA DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMDA KABUPATEN DI PULAU SUMBA Samuel Christian Ara; Titiek Herwanti; Endar Pituringsih
JAFFA Vol 4, No 1 (2016): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v4i1.1878

This research is aimed at examining and analyzing the effect of the characteristics of the local government and BPK audit findings on the performance of local governments on the island of Sumba. Local government performance is measured by a score results of Evaluasi Kinerja Penyelenggaraan Pemerintahan Daerah (EKPPD).This research was classified as associative research. The samples used were all local governments on the island of Sumba, Sumba Timur, Sumba Tengah, Sumba Barat and Sumba Barat Daya during the period of 2009-2014. The Analysis employed multiple linear regresion.The research showed that the variable characteristics of the local government who described the wealth level of local government, the level of dependence on central government, capital expenditures and audit findings on the performance of local governments on the island of Sumba.The implications of this research theoretically contribute in the field of public sector accounting, particularly at the local government in governance. Practically provide information and advice to the local government in terms of financial management. In this research provide information policy as a basis for consideration in making policy as an effort to improve the performance of local governments on the island of Sumba.

PENGARUH GAYA KEPEMIMPINAN, PEMAHAMAN GOOD GOVERNANCE, DAN KETIDAKJELASAN PERAN TEHADAP KINERJA AUDITOR PADA INSPEKTORAT PROVINSI NTB Pebruwardi Hidayat; Endar Pituringsih; Rr. Sri Pancawati Martiningsih
JMM UNRAM - MASTER OF MANAGEMENT JOURNAL Vol. 7 No. 4 (2018): JMM November 2018
Publisher : Master of Management, Mataram University

Penelitian ini bertujuan untuk menguji pengaruh gaya kepemimpinan, pemahaman good governance, dan ketidakjelasan peran terhadap kinerja APIP pada Inspektorat Provinsi NTB. Populasi dalam penelitian ini adalah seluruh APIP yang terdapat pada Inspektorat Provinsi NTB sebanyak 51 orang yang terdiri atas Jabatan Fungsional Auditor (JFA) dan Pejabat Pengawas Urusan Pemerintah Daerah (P2UPD). Penentuan Sampel dalam penelitian ini menggunakan metode sensus. Data dianalisis menggunakan analisis regresi liner berganda. Hasil penelitian ini menunjukkan bahwa secara parsial gaya kepemimpinan, pemahaman good governance, dan ketidakjelasan peran berpengaruh signifikan terhadap kinerja auditor. Implikasi dari penelitian ini adalah memberikan kontribusi terhadap perkembangan ilmu dibidang akuntansi manajemen berkaitan dengan teori agensi, teori atribusi, dan teori peran. Implikasi selanjutnya adalah memberikan masukan bagi Inspektorat Provinsi NTB untuk meningkatkan kompetensi auditor, dan memberikan kontribusi kepada Pemerintah Daerah Provinsi NTB dalam menyusun kebijakan terkait pembinaan dan pengawasan dalam rangka menjaga dan meningkatkan kinerja auditor internal pemerintah. The purposes of this study is to examine the effect of leadership style, good governance understanding, and role ambiguity to APIP performance at Inspectorat of West Nusa Tenggara (NTB). Population of this study was the Jabatan Fungsional Auditor (JFA), and Pejabat Pemeriksa Urusan Pemerintah Daerah (P2UPD) in the Inspectorat of West Nusa Tenggara.which amounted to 51 respondents. Data were analyzed using multiple linear regression analysis. The results of this study indicate that partially leadership style, understanding good governance, and role ambiguity has a significant effect on the performance of auditors. The implication of this study is to contribute to the development of science in management accounting related to agency theory, attribution theory, and role theory. The next implication is to provide input for the NTB Provincial Inspectorate to improve auditor competency, and contribute to the NTB Provincial Government in developing policies related to guidance and supervision in order to maintain and improve the performance of government internal auditorsKata kunci :Gaya Kepemimpinan, Pemahaman Good Governance, Ketidakjelasan Peran, Kinerja Auditor, Teori Agensi, Teori Atribusi, Teori Peran Keywords :Leadership Style, Understanding Good Governance, Role Uncertainty, Auditor Performance, Agency Theory, Attribution Theory, Role Theory

FAKTOR-FAKTOR YANG MEMPENGARUHI KESIAPAN PENERAPAN SAP BERBASIS AKRUAL DAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (STUDI EMPIRIS PADA PEMERINTAH DAERAH KABUPATEN DOMPU) Ajhar .; Akram .; Endar Pituringsih
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 1, JANUARI 2015
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.236 KB)

The successful implementation of accrual-based GovernmentAccounting Standard is a veryimportant thing that will have an impact on performance accountability of government agencies, thenit is necessary for the identification of the factors that can support the successful implementation ofaccrual-based GovernmentAccounting Standard and accountability performance of government agen-cies. This study aims to provide empirical evidence that the human resources, internal control systemand information technology are all factors that affect the readiness of accrual-based Government Ac-counting Standard application and accountability performance of government agencies. This researchwas conducted at 37 working units Dompu. The population in this study is the scope of local govern-ment civil servants Dompu. The sampling technique used was disproportionate stratified random sam-pling. Analysis of the data used is Structural Equation Modeling (SEM) based variants or commonlycalled the soft modeling, using analytical tools Partial Least Square (PLS). The results showed that thehuman influence on the readiness of the implementation of accrual-based Governmet Accounting Stan-dards, Information Technology affect the readiness of the implementation of accrual-based GovernmetAccounting Standards, and Readiness application of accrual-based Governmet Accounting Standardsaffect the performance accountability of government agencies, while human resource has no effect onperformance accountability of government agencies, internal control system has no effect on perfor-mance accountability of government agencies, and Information Technology does not affect the perfor-mance accountability of government agencies.Keywords:government accounting standards, accrual basis, local government, financial statements,performance accountability of government agencies.

Budaya Suku Sasak Memoderasi Gaya Kepemimpinan, Independensi, Pemahaman Good Governance Pada Kinerja Auditor Endar Pituringsih; Prayitno Basuki; Akram Akram
E-Jurnal Akuntansi Vol 32 No 4 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i04.p20

This study aims to examine the influence of lokal culture of Sasak auditors as a moderating influence of leadership style, independence and understanding of good governance on the performance of internal auditors. The study population was all auditors who carried out inspections at the Inspectorate of the entire island of Lombok, as many as 215 people. The sampling technique used was purposive sampling. From these criteria, a research sample of 129 auditors was obtained. The analytical tool used in the research is Moderated Regression Analysis (MRA) with SPSS 17. The research proves that leadership style, independence and understanding of good governance affect the performance of internal auditors. Another finding is that the understanding of good governance has a significant effect on the performance of internal auditors with the lokal culture of the Sasak tribe as a moderating variable. This is because a good understanding of good governance will improve the performance of auditors so that organizational goals can be achieved. Keywords: Local Sasak Culture; Leadership Style; Independence; Understanding of Good Governance; Performance of the Inspectorate Auditor.

Faktor-Faktor yang Mempengaruhi Pengelolaan Keuangan Usaha Kecil Menengah dan Implikasinya terhadap Good Governance Endar Pituringsih; Thatok Asmony; Prayitno Basuki
E-Jurnal Akuntansi Vol 30 No 8 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i08.p20

The study aims to obtain empirical evidence about the influence of organizational commitment, accounting information systems and human resource capacity on Small Medium Enterprise (SME) financial management and the influence of SME financial management on good governance. The study was conducted on SMEs in West Lombok Regency. various regions in West Lombok Regency The results of the study indicate that organizational commitment does not significantly influence financial management Information technology and HR competencies significantly influence financial management and financial management significantly influence good governance. Keywords: Commitment; Competent; Technology; Financial Management; Good Governance.

Co-Authors - Sadad Abdul Muis Ahmad Rifai Ajhar . Akram . Akram, Akram Alamsyah Alamsyah Animah Animah 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 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

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