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All Journal Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Cakrawala: Jurnal Litbang Kebijakan Jurnal Riset Akuntansi dan Keuangan JASF (Journal of Accounting and Strategic Finance) Jendela Pendidikan International Journal of Economy, Education and Entrepreneurship (IJE3) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Multidisciplinary Approach Research and Science Poltekita: Jurnal Ilmu Kesehatan Atestasi : Jurnal Ilmiah Akuntansi
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Analisis ANALISIS RASIO KEUANGAN TERHADAP PREDIKSI PERTUMBUHAN LABA PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2015-2020 Afsari, Nur; Munari, Munari
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 1 (2022): Edisi Januari - April 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i1.1771

Abstract

Dilakukannya penelitian ini bertujuan untuk untuk menganalisis dan membuktikan ada tidaknya pengaruhrcurrentrratio (CR), debtrto equityrratio (DER), dan nettprofit margin (NPM) terhadap pertumbuhan laba perusahaan. Penelitian dilakukan dengan pendekatan kuantitatif, dimana jumlah sampel yang diamati yaitu 33 perusahaan real estate dan property periode 2015-2020. Adapun analisis regresi linier berganda digunakan untuk teknik analisis. Dari pengujian hipotesis, diperoleh bahwa hanya NPM yang terbukti memiliki kontribusi siginfikan pada pertumbuhan laba, sedangkan CR dan DER tidak terbukti memiliki kontribusi pada pertumbuhan laba.
PENERAPAN PENCATATAN KEUANGAN BAGI UMKM BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH (SAK – EMKM) PADA PERUSAHAAN JENANG TEGUH RAHARJO PONOROGO Arilia, Diah Kristina; Munari, Munari
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 1 (2022): Edisi Januari - April 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i1.1908

Abstract

ABSTRACT This study describes: (1) the process financial statements preparation in Jenang Teguh Raharjo company, (2) the obstacles that occurred during the preparation of financial statements, (3) how the company comprehended the presentation of financial statements based on SAK – EMKM or the Standard of Financial Accoutning for Micro Scale and Medium Enterprises (MSME). This qualitative study was performed using a descriptive design. Data of this study were collected through observation, interviews, and document analysis. The results showed that; (1) Teguh Raharjo company did not implement the SAK – EMKM standard, (2) financial statement was prepared based on personal capability, (3) the company realized that the financial statement of the company could not accurately project the business development.
ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI PENGGUNAAN DOMPET DIGITAL Rusli, Graciela Etikaria; Munari, Munari
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i2.2080

Abstract

Tujuan penelitian mengidentifikasikan faktor faktor yang memiliki pengaruh penggunaan dompet digital. Variabel yang diteliti meliputi: kepercayaan, harapan kinerja, , pengaruh sosial, kondisi yang memfasilitasi, ekspektasi usaha, motivasi hedonis, kebiasaan, nilai harga dan penggunaan dompet digital. Jenis penelitian ini adalah penelitian kuantitatif. Variabel penelitian meliputi variabel bebas yang meliputi delapan variabel dan satu variabel terikat yaitu penggunaan dompet digital. Sampel penelitian adalah 75 mahasiswa Universitas Pembangunan Nasional “Veteran” Jawa Timur. Obyek penelitian adalah dompet digital OVO. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis data menggunakan analisis regresi binary logistic. Hasil penelitian yang didapatkan kondisi yang memfasilitasi dan kebiasaan yang mempengaruhi penggunaan dompet digital OVO., sedangkan kepercayaan, ekspektasi kinerja, ekspektasi usaha, pengaruh sosial, motivasi hedonis, dan nilai harga tidak mempengaruhi keputusan penggunaan dompet digital OVO. Kontribusi penelitian ini memberikan masukan kepada provider OVO terhadap berbagai kebijakan pemasaran untuk mempengaruhi keputusan penggunaan dompet digital OVO. Keterbatasan penelitian ini dilakukan ketika masa pandemi sehingga menyebabkan terbatasnya jumlah responden.
Sikap Perusahaan Terhadap Pelaksanaan CSR di Kabupaten Sidoarjo Munari, Munari
CAKRAWALA Vol 7, No 1: Desember 2012
Publisher : Badan Penelitian dan Pengembangan Provinsi Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2196.247 KB) | DOI: 10.32781/cakrawala.v7i1.174

Abstract

Program corporate sosial responsibility (CSR) yang dilakukan oleh perushaan-perusahaan sangat bermanfaat bagi pemberdayaan masyarakat yang tinggal disekitar perusahaan-perusahaan. Tujuan penelitian adalah untuk mengkaji pelaksanaan program-program SCR sebagai alat pemberdayaan masyarakat dalam rangka menurunkan angka kemiskinan dan pengangguran di Kabupaten Sidoarjo. Dengan menggunakan analisis statistic deskriptif hasil penelitian menunjukkan bahwa sikap perusahaan yang disurvei berada pada tingkatan defensive atas keberadaan CSR.
Pengaruh remunerasi, motivasi kerja dan kepuasan kerja terhadap kinerja fakultas ekonomi dan bisnis pada UPN “Veteran” Jawa Timur Nurhidayah, Siti; Munari, Munari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (775.095 KB) | DOI: 10.32670/fairvalue.v4i12.2013

Abstract

This study aims to examine and prove the effect of remuneration, work motivation, and job satisfaction on the performance of the Faculty of Economics and Business, of University Pembangunan Nasional "Veteran" East Java. Decent remuneration will have an impact on motivating and providing a level of job satisfaction that will support employee performance, especially in this case lecturers and employees. This study uses quantitative methods with primary data sources or the method of distributing questionnaires directly to respondents. The research sample was taken by random sampling technique and the determination of the sample using the slovin formula. The data analysis technique in this research is using the SPSS software for windows v.25 application software. The results of this study prove that the variables of remuneration, work motivation, and job satisfaction have no significant positive effect on employee performance.
Pengaruh current ratio, debt to equity, debt to asset, return on asset, return on equity, net profit margin dan price earning ratio terhadap harga saham Hardiyanti, Fitri; Munari, Munari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.35 KB) | DOI: 10.32670/fairvalue.v5i1.2224

Abstract

The study aims to determine and analyze the effect of the variable current ratio, debt to equity, debt to assets, return on assets, return on equity, net profit margin, and price earning ratio on stock prices in the infrastructure company PT BEI. This type of research is a quantitative research using secondary data. The sample used in this study were 38 infrastructure companies on the Indonesia Stock Exchange during the 2018-2021 period that met the criteria in this study. Sampling in this study using purposive sampling technique. The data analysis technique in this study uses multiple linear regression analysis techniques (multiple linear regression). Based on the result of this study, it is known that the variable Current Ratio, Debt to assets, has an insignificant negative effect on stock prices. Variables Debt to Equity, Return on Assets, Return on Equity, Net Profit Margin, and Price Earning have no significant positive effect on stock prices. The result of the test show that the variables are Current Ratio (CR), Debt to Equity Ratio (DER), Debt to Assets Ratio (DAR), Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Price Earning (P/E) have a significant effect on stock prices
FRAUD HEXAGON THEORY AND FRAUDULENT FINANCIAL STATEMENTS IN BASIC INDUSTRIAL AND CHEMICAL SECTOR COMPANIES LISTED ON THE IDX Rozi, M Mufti Fahrul; Munari, Munari
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.249

Abstract

Financial statement fraud (FSF) is the act of reporting inaccurate or distorted financial information to manipulate company performance or gain illegitimate personal gain. This research examines the influence of elements in the Hexagon Fraud on financial statement fraud. The analytical method used in this research is multiple linear analysis using purposive sampling technique to select the research sample. The sample for this research was 19 companies in the basic industrial and chemical sectors listed on the IDX from 2021 to 2022 with a 2-year observation period, totaling 38 sample companies. The results obtained are as follows: (X1) Financial stability as an element of Stimulus measurement in the fraud hexagon theory, (X2) frequent number of CEO Picture as an element of Ego measurement in the fraud hexagon theory, (X3) Change in auditor as an element of Rationalization measurement in the hexagon fraud theory, (X4) nature of industry as an element of Opportunity measurement in the hexagon fraud theory, (X5) change of directors as an element of Capability measurement in the fraud hexagon theory, and (X6) government projects as elements of Collusion measurement in the hexagon fraud theory. Simultaneously, they influence fraud in financial statements, while Stimulus, Ego, Rationalization, and Opportunity have no influence on financial statements. Capability and Collusion influence financial statement fraud
Earthquake Disaster Management Preparedness Analysis at Anutapura Regional Hospital Palu City Napirah, Muhammad Ryman; Vidyanto, Vidyanto; Aulia, Rizkha Putri; Salmawati, Lusia; Munari, Munari
Poltekita: Jurnal Ilmu Kesehatan Vol. 18 No. 3 (2024)
Publisher : Poltekkes Kemenkes Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33860/jik.v18i3.4029

Abstract

The problem found at Anutapura Regional Hospital is that earthquake disaster preparedness is not yet effective due to the hospital's occupational health and safety organizational structure not being updated since 2020 and lack of special training for the team to deal with earthquake disasters. This qualitative case study aims to analyze the organization, mobilization and activation of human resources in earthquake disaster preparedness at Anutapura Regional Hospital, Palu City. In-depth interviews and observations were conducted with key informants including the hospital director, emergency/disaster preparedness coordinator, and secretary of the occupational health and safety team. The results showed that the organizational structure has been updated in 2023 with defined roles and responsibilities, but monitoring and evaluation mechanisms need improvement to ensure teamwork efficiency and effectiveness. The hospital is constrained in training the team, with no special training available for earthquake disasters, although some internal training has been conducted. Personnel selection is based on competencies aligned with emergency response tasks, focusing on managerial expertise and emergency certification. However, the team is not yet independent with members from various units, resulting in suboptimal implementation. The placement process follows general procedures without special assignments for emergencies, and performance evaluations are not conducted regularly. Anutapura Regional Hospital should implement a special training program that includes earthquake disaster management strategies to enhance preparedness.
PENGARUH HUBUNGAN SEKOLAH DENGAN MASYARAKATER HADAP PENINGKATAN PRILAKU PESERTA DIDIK MTS HIDAYAUL MUTAALIMIN DESA MEDALEM KECAMATAN SENORI Sundari, Sri; Munari, Munari
Jurnal Ilmiah Jendela Pendidikan Vol 8 No 2 (2019): Jendela Pendidikan
Publisher : Fakultas Keguruan dan Ilmu Pendidikan - Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/jp.v8i2.912

Abstract

Pengaruh Hubungan Sekolah dengan Masyarakat terhadap Peningkatan Prilaku Hidayatul Mutaalin Ds. Medalem Kecamatan Senori Kabupaten Tuban,hal yang melatarbelakangi penelitian ini adalah masalah yang berhubungan sekolah dengan masyarakat dan peningkatan prilaku yang positif dalam mengatasinya penulis rumuskan : Bagaimana Pengaruh Hubungan Sekolah dengan Masyarakat terhadap Peningkatan Prilaku Hidayatul Mutaalin Ds. Medalem Kecamatan Senori Kabupaten Tuban Kabupaten Tuban.Kajian pustaka 1) Hubungan sekolah dengan Masyarakat,2)kajian Pengaruh masyarakat terhadap Sekolah,3) Penigkatan prilaku Peserta didik,4)Jenis-jenis hubungan sekolah dengan masyarakat,5Penigkatan Prilaku.Metode penelitian yang digunakan adalah: 1) Metode studi Kasus 2) Jenis penelitian Study Lapangan, 3) Populasi, Sampel dan Sumber data adalah : Profil sekolahan, 4) teknik sampling Stratified proportional , 5) metode dan analisa data. Akhirnya disimpulkan bahwa Sekolah dengan masyarakat memerlukan basis kekuatan sosial ,budaya dan politik dalam meberikan Gambaran Penikatan prilaku pembangunan untuk Akhlaq masyarakat desa Medalem kecamat Senori Kabupaten Tuban.Kata Kunci: Sekolah dengan Masyarakat terhadap Peningkatan Prilaku  DOI : 10.5281/zenodo.3517306
Peran Profitability sebagai Moderasi: Sales Growth, Transfer Pricing, Capital Intensity dan Tax Avoidance Novitasari, Maya; Srikalimah, Srikalimah; Munari, Munari
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2712

Abstract

Tax is the main income for the government, so it is very reasonable if the government wants all taxpayers in Indonesia to pay their tax obligations according to applicable policies. This study aims to analyze and prove the effect of sales growth, transfer pricing, and capital intensity on tax avoidance with profitability as a moderating variable in real estate and property companies listed on the Indonesia Stock Exchange during the 2020-2023 period. The data sources were obtained from the Indonesia Stock Exchange website and the official websites of each related company. The population in this study was 92 companies with a total sample of 328. This study shows that sales growth has an effect on tax avoidance, transfer pricing has no effect on tax avoidance, and capital intensity has no effect on tax avoidance. In addition, it is also shown that profitability is unable to moderate the effect of sales growth on tax avoidance, profitability is unable to moderate the effect of transfer pricing on tax avoidance, and profitability is unable to moderate the effect of capital intensity on tax avoidance.
Co-Authors Afsari, Nur Arilia, Diah Kristina Aulia, Rizkha Putri Budiwitjaksono, Gideon Setyo Diah Hari Suryaningrum Dzakiyah, Annisa Aliyyatud Fitri Hardiyanti, Fitri Lusia Salmawati Maya Novitasari Muhammad Ryman Napirah Nurmalasari, Emy Rafiudin, Mohammad Mirza Rozi, M Mufti Fahrul Rusli, Graciela Etikaria Siti Nurhidayah Srikalimah, Srikalimah Sundari, Sri Vidyanto, Vidyanto