Pelatihan Dan Pendampingan Pengelolaan Keuangan Dan Pencatatan Pembukuan Administrasi Pelaporan Pajak Bagi Usaha Cacing Pupuk Organik Pada Kelompok Ternak Tunas Rinjani 2 Di Desa Selat Kecamatan Narmada

This counseling and training activity is about financial management and bookkeeping as a complete administrative tax reporting for the Tunas Rinjani livestock group in the Montong Daye Hamlet, Selat Village, Narmada District. It aims to provide understanding and knowledge about the Tunas Rinjani livestock group for financial management and bookkeeping as the completeness of tax reporting administration for businesses. compliance for small entrepreneurs in the Tunas Rinjani Livestock group in tax reporting. In addition, this training was conducted to provide knowledge to the Tunas Rinjani Cattle group about the importance of keeping bookkeeping records and the completeness of tax reporting so that they can be managed properly. In the end, this activity is expected to produce human resources who can keep records and get new ideas. This activity will be aimed at the Tunas Rinjani Training Cattle Group in the Montong Daye Hamlet, Selat Village, Narmada District. Implementation is carried out with the approach of providing relevant materials. Another hope of this activity can be a means to carry out community service, providing counseling and training in financial management and bookkeeping as tax reporting for livestock group

Implementasi Prinsip Community Owned Government Melalui Pemberdayaan Masyarakat Dalam Mengentaskan Kemiskinan

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

FAKTOR-FAKTOR YANG MEMPENGARUHI KESIAPAN PENERAPAN SAP BERBASIS AKRUAL DAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (STUDI EMPIRIS PADA PEMERINTAH DAERAH KABUPATEN DOMPU)

The successful implementation of accrual-based GovernmentAccounting Standard is a very important thing that will have an impact on performance accountability of government agencies, then it is necessary for the identification of the factors that can support the successful implementation of accrual-based GovernmentAccounting Standard and accountability performance of government agen-cies. This study aims to provide empirical evidence that the human resources, internal control system and information technology are all factors that affect the readiness of accrual-based Government Ac-counting Standard application and accountability performance of government agencies. This research was 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 commonly called the soft modeling, using analytical tools Partial Least Square (PLS). The results showed that the human 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 Governmet Accounting Standards, and Readiness application of accrual-based Governmet Accounting Standards affect the performance accountability of government agencies, while human resource has no effect on performance 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

Pelatihan dan Pendampingan Akuntansi Computer dan Aplikasi Perkantoran dengan Menggunakan Microsoft Excel untuk Meningkatkan Capability Himpunan Wanita Disabilitas (HWDI) Kabupaten Lombok Barat

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. 

School Procurement Information System (SIPLah) as Moderating of Determinant of Fraud in Goods/Services Procurement

This study aims to analyze the effect of accountability, transparency, and organizational culture on fraud in the procurement of goods and services with a procurement information system in schools (SIPLah) as a moderator. The sample of this study was 258 members of the public primary school (SDN) BOS fund management team in East Lombok consisting of school principals, school treasurers, and school operators based on purposive sampling. The results of this study indicate that each variable of accountability has a significant negative effect on the tendency of fraud in the procurement of goods and services, transparency has a significant negative effect on the tendency of fraud in the procurement of goods and services, and organizational culture has a significant negative effect on the tendency of fraud in the procurement of goods and services. In addition, the results of the analysis show that the implementation of SIPLah can strengthen (increase) accountability in reducing the tendency of fraud in the procurement of goods and services. In contrast, the implementation of SIPLah has not proven to strengthen the influence of transparency or organizational culture on the tendency of fraud in the procurement of goods and services through comprehensive coaching and supervision from the Education and Culture Office (DIKBUD) and Inspectorate district. East Lombok is needed because there are still differences in the understanding of the school BOS fund management team on what is not allowed in the procurement of goods and services to education units.&nbsp

Penyuluhan dan Pedampingan Penyusunan Pengelolaan Keuangan Panti Asuhan "Darus - Shiddiqien NW" Mertak Paok, Desa Mekar Bersatu Kecamatan Batukliang Kabupaten Lombok Tengah

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

FAKTOR-FAKTOR YANG MEMPENGARUHI KESIAPAN PENERAPAN SAP BERBASIS AKRUAL DAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (STUDI EMPIRIS PADA PEMERINTAH DAERAH KABUPATEN DOMPU)

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

DETERMINAN KEANDALAN INFORMASI LAPORAN KEUANGAN DENGAN TIME PRESSURESEBAGAI PEMODERASI (Studi pada Satuan Kerja di Wilayah Kerja KPPN Mataram)

This study aimed to examine the effect of apparatus competencies, utilization of information technology, 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 the relationship 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 were taken using a technique Slovin at the level of error rate by 10% and distributed through a purposive sampling with criteria work units which has the largest budget ceiling. Data obtained by distributing questionnaires to 76 respondents who are officials/officers directly responsible for the preparation of financial statements work units or with positions as arranger financial statements. Analysis of data using 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 on the reliability of financial reporting information. The higher apparatus competencies, utilization of information technology and implementation SAP of accrual basis, the higher the information reliability level of government financial statements. While time pressure only moderate the relationship between the 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 pressur

DETERMINAN KEANDALAN INFORMASI LAPORAN KEUANGAN DENGAN TIME PRESSURESEBAGAI PEMODERASI (Studi pada Satuan Kerja di Wilayah Kerja KPPN Mataram)

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 pressur

PENGARUH KUALITAS SUMBER DAYA MANUSIA,PEMANFAATAN TEKNOLOGI INFORMASI, PENGENDALIAN INTERN AKUNTANSI,DAN PENGAWASAN KEUANGAN DAERAHTERHADAP KEANDALAN LAPORAN KEUANGAN DAERAH PADA SKPD PEMERINTAH KABUPATEN LOMBOK TIMUR

This studyaimed to analyze the influence of the quality of human resources, utilization ofinformation technology, accounting internal control, and financial over sight of there liability oftheregion’s financial statement presentation area onthe SKPD East Lombok regency government. Datais collected using a question naire. Analysis to olusedis multiple linear regression with SPSS 16. Thepopulation in this study is SKPD locatedin East Lombok to taling 30 SKPD and each SKPD representedby three members, namely the secretary/head of division, head of the division of finance, and treasurerasrespondents. The results showed that the variable quality of human resources, information technologyutilization, internal control accounting and financial control regions positive effect on there liability offinancial statement presentation SKPD East Lombok regency government. Implications of the study theoretically usability stand point of  financial reporting quality information, this research may provide insight into the decision use fulness so as to provide an explanatory theory on the concept of  thinkingabout the importance of the quality of the resulting financial statements are implicated in increasing thefinancial accountability of the government. Such understandingis required so that the data presentedin the financial statements to be useful and used as best as possiblef or the user stomaking the rightdecision.Keywords:human resource qualities, information technology utilization, the controlling intern accountancy,local financial monitoring, reliabilit