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PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (SURVEI PADA PERUSAHAAN YANG TERMASUK DALAM INDEKS SRI KEHATI) Akram, H.; Animah, Animah; Basuki, Prayitno
Jurnal Aplikasi Akuntansi Vol 1 No 2 (2017): JAA - Jurnal Aplikasi Akuntansi, April 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (816.618 KB)

Abstract

The objective of this study is to examine the influence of corporate governance mechanism on the disclosure of CSR. Studies conducted on the companies included in the SRI KEHATI index during 2011-2014. The study obtained 18 companies as sample of this study. The results of multiple linear regression analysis showed  that  the  audit  committee  and independent commissioner have no influence on the disclosure of CSR, while institutional ownership was found to have influence on the disclosure of CSR. The study implies that the stakeholders are able to change the dimensions of CSR implementation, whereby previously it was only for humanitarian and environmental aspects, CSR is now able to increase its profit and finally the goal to sustainability can be manifested
PENGARUH MEKANISME CORPORATE GOVERNANCE ,KUALITAS AUDIT, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN Akram, H.; Basuki, Prayitno; Budiarto, H.
Jurnal Aplikasi Akuntansi Vol 2 No 1 (2017): JAA - Jurnal Aplikasi Akuntansi, Oktober 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (900.562 KB)

Abstract

Penelitian ini bertujuan untuk mengujipengaruh dari mekanisme corporate governance (kepemilikan institusional, kepemilikan manajemen, komite audit, komisaris independen), kualitas audit, ukuran perusahaan dan leverage terhadap integritas laporan keuangan. Populasi penelitian perusahaan yang masuk dalam indeks Sri Kehati dan teknik sampling purposive, sehingga jumlah sampel 10 perusahaan dengan lama penelitian 4 tahun. Alat analisis yang digunakan regresi berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa hanya variable kepemilikan manajerial dan ukuran perusahaan yang berpengaruh   terhadap integritas laporan keuangan, sedangkan variable lainnya yaitu kepemilikan institusional, komisaris independen, dewan direksi, komite audit, dan leverage tidak berpengaruh terhadap integritas laporan keuangan.
The Efficiency of Local Tax Collection in Technical Implementation Unit of West Nusa Tenggara Provincial Revenue Management Board Baihaki, Muhammad; Basuki, Prayitno; Chaidir, Taufiq
Quantitative Economics Research Articles in Press 2019
Publisher : Universitas Negeri Malang

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Abstract

The study aimed to investigate the efficiency level of regional tax collection in nine technical implementation units in Regional Revenue Management Board of NTB. Data was analyzed by means of Data Envelopment Analysis (DEA). This study applied quantitative study which utilized descriptive analysis. Data was collected by using a direct interview to the principals and any related stakeholders and by observating and documentating schemes. The findings of the study suggested that eight UPTBs suffers from inefficiency determined by lack of capabilty of each UPTBs to target the predetermined regional tax revenue based on their potential and incapability to achieve its predetermined target. In addition, it was also determined by excessive human resources in each UPTBs and  the placement of human resources who did not have relevant or adequate required capabilityKeywords: Technical Efficiency; Technical Implementation; Regional Revenue Management Board; DEAJEL Codes: G28; H21
PENGARUH KOMPETENSI, INDEPENDENSI DAN GENDER TERHADAP KUALITAS AUDIT (STUDI PADA INSPEKTORAT SE - PULAU LOMBOK) SUKRIATI, SUKRIATI; Basuki, Prayitno; Surasni, Ni Ketut
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 2 (2020): JE VOL 8 NO 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1175.337 KB) | DOI: 10.35794/emba.v8i2.28819

Abstract

The study examines the influence of competence, independence and gender to audit quality of internal auditors. The respondent in this study where who worked for the inspectorate of Lombok. The number auditor who observed in this study was 136 auditors. They come from some auditors who worked in the inspectorate of Lombok. The method of determining the sample was purposive sampling method, the data processing methods. That used cy researcher were the multiple regression analysis.The result show that the competence independence significantly to audit quality of internal auditors but gender no significantly to audit quality Keyword:  competence, independence, gender audit quality
ANALISIS DETERMINAN PENDAPATAN PETANI PROGRAM HUTAN KEMASYARAKATAN (HKm) DI KECAMATAN BATUKLIANG UTARA KABUPATEN LOMBOK TENGAH Widiarti Winata, Ni Gusti Ayu; Basuki, Prayitno; Karismawan, Putu
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol 1, No 1 (2015): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : LPPM Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.731 KB) | DOI: 10.29303/jseh.v1i1.21

Abstract

Tujuan  penelitian  ini  untuk  mengetahui  determinan  pendapatan  petani  peserta  program  HKm  di Kecamatan Batukliang Utara Kabupaten Lombok Tengah, baik secara parsial maupun secara serempak dan  untuk  mengetahui  determinan  yang  paling  dominan.  Jenis  penelitian  yang  digunakan  adalah penelitian deskriptif. Data yang digunakan adalah data primer dan sekunder. Metode pengumpulan data digunakan sampel survey. Jumlah sampel sebanyak 150 orang. Untuk menentukan responden yang terpilih dilakukan dengan undian. Metode analisis data dengan mengguna kan regresi linier berganda. Hasil dari penelitian ini secara parsial, dari 7 variabel yang mempengaruhi pendapatan, terdapat 3 variabel  yang  tidak  berpengaruh  signifikan  yaitu  pendidikan,  curahan  waktu  kerja  dan  lokasi. Sedangkan variabel  luas lahan, pengalaman, modal dan penyuluhan berpengaruh signifikan terhadap pendapatan. Variabel yang paling dominan adalah variabel modal dengan besaran koefisien korelasi 0,755. Nilai koefisien determinasi (R2) yaitu sebesar 0,701. Ini berarti hanya 70,10 persen variabel dalam model berpengaruh terhadap pendapatan, sedangkan variabel lainnya yang tidak dimasukkan dalam  model,  kontribusinya  sebesar  29,90  persen.  Pendapatan   rata-rata  dalam  satu  bulan  untuk masing-masing strata adalah strata I sebesar Rp. 2.379.245, strata II sebesar Rp. 2.678.500 dan strata III sebesar Rp. 3.158.823. Sedangkan secara keseluruhan pendapatan rata-rata dari 150 responden adalah sebesar Rp. 2.632.000 per bulan. Saran untuk peneliti selanjutnya yang tertarik dengan kajian ini, agar memasukkan variabel lain yang belum tercover dalam model, seperti umur, tenaga kerja luar keluarga, biaya-biaya dalam usaha tani dan konsumsi. Sedangkan untuk pemerintah, agar pendapatan petani HKm meningkat yaitu dengan memberikan tambahan lahan yang bisa dikelola untuk petani yang lahannya kurang dari 0,5 ha.
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (SURVEI PADA PERUSAHAAN YANG TERMASUK DALAM INDEKS SRI KEHATI) H. Akram; Animah Animah; Prayitno Basuki
Jurnal Aplikasi Akuntansi Vol 1 No 2 (2017): Jurnal Aplikasi Akuntansi, April 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (816.618 KB) | DOI: 10.29303/jaa.v1i2.2

Abstract

The objective of this study is to examine the influence of corporate governance mechanism on the disclosure of CSR. Studies conducted on the companies included in the SRI KEHATI index during 2011-2014. The study obtained 18 companies as sample of this study. The results of multiple linear regression analysis showed that the audit committee and independent commissioner have no influence on the disclosure of CSR, while institutional ownership was found to have influence on the disclosure of CSR. The study implies that the stakeholders are able to change the dimensions of CSR implementation, whereby previously it was only for humanitarian and environmental aspects, CSR is now able to increase its profit and finally the goal to sustainability can be manifested
PENGARUH MEKANISME CORPORATE GOVERNANCE ,KUALITAS AUDIT, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN H. Akram; Prayitno Basuki; H. Budiarto
Jurnal Aplikasi Akuntansi Vol 2 No 1 (2017): Jurnal Aplikasi Akuntansi, Oktober 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (900.562 KB) | DOI: 10.29303/jaa.v2i1.12

Abstract

Penelitian ini bertujuan untuk mengujipengaruh dari mekanisme corporate governance (kepemilikan institusional, kepemilikan manajemen, komite audit, komisaris independen), kualitas audit, ukuran perusahaan dan leverage terhadap integritas laporan keuangan. Populasi penelitian perusahaan yang masuk dalam indeks Sri Kehati dan teknik sampling purposive, sehingga jumlah sampel 10 perusahaan dengan lama penelitian 4 tahun. Alat analisis yang digunakan regresi berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa hanya variable kepemilikan manajerial dan ukuran perusahaan yang berpengaruh terhadap integritas laporan keuangan, sedangkan variable lainnya yaitu kepemilikan institusional, komisaris independen, dewan direksi, komite audit, dan leverage tidak berpengaruh terhadap integritas laporan keuangan.
Pembenahan Tata Kelola Ikatan Ahli Boga Dewan Pengurus Cabang Kabupaten Lombok Barat Hermanto Hermanto; Thatok Asmony; Prayitno Basuki
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.v2i3.114

Abstract

The activity of improving the governance of the Ikaboga Branch Management Board (DPC) of West Lombok Regency aims to provide knowledge for the administrators of the Ikaboga DPC, West Lombok Regency regarding good organizational governance. Another objective of this activity is to provide knowledge on how to compile financial reports, especially bookkeeping and provide training to make financial reports for administrators so that the organization becomes good governance. In the end, this activity is expected to provide an understanding for the administrators of the Ikaboga DPC, West Lombok Regency about how good governance and the administrators of the Ikaboga DPC in West Lombok Regency are able to manage finances and make financial reports so as to improve better governance. This training activity will be aimed at administrators of the Ikaboga DPC, West Lombok Regency. The implementation of activities is carried out with the approach of providing material relevant to improving governance.
Membangun Pengelolaan Keuangan dan Entrepreneur Santri di Masa Pandemi Covid Guna Meningkatkan Kemandirian Pondok Pesantren Al - Istiqomah Desa Telaga Waru Kecamatan Labuapi Kabupaten Lombok Barat Hermanto Hermanto; Thatok Asmony; Prayitno Basuki
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.v3i3.158

Abstract

This counseling and training activity on building financial management and student entrepreneurs during the COVID-19 pandemic in order to increase the independence of the Al-Istiqomah Islamic boarding school in Telaga Waru Village, Labuapi District, West Lombok Regency, aims to provide understanding and training to boarding school administrators and students in West Lombok Regency. . In addition, this training was carried out to provide knowledge to Islamic boarding school administrators and students about the importance of making financial reports and entrepreneurship education during the covid-19 pandemic so that funds from donors can be managed properly and can be managed in the field of entrepreneurship in order to increase the independence of Islamic boarding schools. . In the end, this activity is expected to produce human resources who are able to manage finances and the talents of students in the field of entrepreneurship. This training activity will be aimed at the management of the Al - Istiqomah Islamic Boarding School in Telaga Waru Village, Labuapi District, West Lombok Regency. The implementation of the activity is carried out with an approach to providing material that is relevant to the needs of Islamic boarding school administrators according to PSAK 45 and procedures for building student entrepreneurs during the pandemic. Another hope is that this activity can be a means to carry out community service activities, in particular providing counseling and training on the preparation of financial reports as well as training on building student entrepreneurs during the COVID-19 pandemic.  
DETERMINAN KEANDALAN INFORMASI LAPORAN KEUANGAN DENGAN TIME PRESSURESEBAGAI PEMODERASI (Studi pada Satuan Kerja di Wilayah Kerja KPPN Mataram) Zulfirman Switriansyah; Prayitno Basuki; Endar Pituringsih
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 1, JANUARI 2015
Publisher : Universitas Negeri Malang

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Abstract

This study aimed to examine the effect of apparatus competencies, utilization of informationtechnology, and implementation SAP of accrual basis to the reliability of financial reporting informa-tion that presented by government. As well as to examine the effect of time pressure as moderating therelationship of independent variables on the reliability of financial reporting information. The popula-tion in this study are all Unit Ministry/Agency in the payment area of KPPN Mataram. Samples weretaken using a technique Slovin at the level of error rate by 10% and distributed through a purposivesampling with criteria work units which has the largest budget ceiling. Data obtained by distributingquestionnaires to 76 respondents who are officials/officers directly responsible for the preparation offinancial statements work units or with positions as arranger financial statements. Analysis of datausing Moderated Regression Analysis (MRA). The results showed that the apparatus competencies,utilization of information technology, and implementation SAP of accrual basis has a positive effect onthe reliability of financial reporting information. The higher apparatus competencies, utilization ofinformation technology and implementation SAP of accrual basis, the higher the information reliabilitylevel of government financial statements. While time pressure only moderate the relationship betweenthe implementation SAP of accrual basis with the reliability of financial reporting information. Mean-while time pressure can’t moderate the relationship between the apparatus competencies and the utili-zation of information technology to the reliability of financial reporting information.Keywords:reliability information, competence, information technology, accrual basis, time pressure