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All Journal Akuntansi: Jurnal Ilmiah Akuntansi
Rusdi
Sekolah Tinggi Ilmu Ekonomi AMM
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Financial Technology, Pengetahuan Investasi, Motivasi, Modal Minimal Dan Risiko Terhadap Minat Investasi Generasi Milenial Revina Liani Komala Dewi; Endang Kartini; Rusdi
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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This research was conducted to determine the effect of financial technology, investment knowledge, motivation, minimum capital, and risk on the millennial generation's investment interest in Cakranegara District. This research is a quantitative research with an associative approach. The population of this study is the millennial generation aged 25-40 years, totaling 16,836 people. As many as 100 millennials aged 25-40 years who work as private employees are the samples in this study. Data was collected using a questionnaire which was then processed using SPSS 25 with multiple linear regression analysis methods. The results of this study indicate that financial technology, investment knowledge, and risk have no effect on the millennial generation's investment interest. Meanwhile, motivation and minimal capital have an effect on the millennial generation's investment interest. The results of this study also found that the independent variables namely financial technology, investment knowledge, motivation, minimum capital and risk had a 50% effect on investment interest as the dependent variable while 50% millennial generation investment interest was influenced by other variables outside this study.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Nurul Fatikasari; Rusdi
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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This study aims to examine the factors that influence motor vehicle tax compliance (a case study at the West Lombok Gerung Samsat office). So that the research variables consist of 5 (five independent variables) namely tax literacy (X1), taxpayer awareness (X2), tax sanctions (X3), tax services (X4), and taxpayer sincerity (X5), and the dependent variable is compliance taxpayers (Y). The population of this study were all registered taxpayers in the Gerung Samsat area of West Lombok. The samples were taken using accidental sampling. The data were obtained by distributing 100 questionnaires to respondents in the Gerung area of West Lombok. The questionnaires were redistributed all 100. This study uses multiple linear regression analysis method.The results of this study indicate that taxpayer awareness (X2), tax sanctions (X3) and tax services (X4) do not affect taxpayer compliance.In contrast, tax literacy and taxpayer sincerity affect taxpayer compliance.The results of this study also show that the independent variable (tax literacy, taxpayer awareness, tax sanctions, tax service and taxpayer sincerity) is 64.1%. While the remaining 35.9% is influenced by other external variables that are not examined.
Akuntabilitas dan Transparansi Pengelolaan Keuangan Masjid Di Kota Mataram Sumarni; Rusli Amrul; Rusdi
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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This research aims to find out how accountability and transparency are implemented in the financial management of mosques in the city of Mataram. This research uses a descriptive qualitative approach. The data sources used are primary data and secondary data. Data collection techniques in this research used interviews, documentation and observation. This research uses data validity testing with an interal validation (creadibility) test carried out by triangulation. The results of this research show that the six mosques have presented and disclosed all mosque financial management activities and have fulfilled the transparency, ease of mosque financial information and are easy to understand by the congregation at the six mosques in the city of Mataram. So that mosques in the city of Mataram have implemented accountability quite well and implemented transparency better.
Akuntabilitas Laporan Keuangan Dalam Perspektif PSAK 109 (Studi Kasus Pada LAZ DASI NTB) Baiq Regitha Puji Meilantika; Ida Ayu Nursanty; 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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This study aims to find out how the financial accountability of zakat institutions is a case study at LAZ DASI NTB. This type of research is descriptive research with qualitative data analysis. To obtain data, researchers use interview, observation and documentation data collection techniques. As a guarantor of data validity, this study uses the validity technique of data triangulation method. All data obtained are then analyzed inductively. The results showed that accountability that can be seen from zakat management at the Amil Zakat DASI NTB Institute consists of four aspects, namely the preparation of financial statements quickly and precisely, the audit committee, monitoring work programs, evaluating work programs. Based on the research focus, namely financial accountability based on PSAK 109, the LAZ DASI NTB shows the results that LAZ DASI NTB is accountable and financial statements are prepared based on PSAK 109.
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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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.
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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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 Amrul, Rusli Baiq Nurafiza Baiq Regitha Puji Meilantika Endang Kartini Ida Ayu Nursanty Kisnawati, Baiq Ni Wayan Putri Darmayanti Nurul Fatikasari Revina Liani Komala Dewi Sumarni