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All Journal JURNAL MANAJEMEN DAN AKUNTANSI Jurnal Manajemen Akuntansi dan Bisnis Journal of Economics, Business, & Accountancy Ventura JAM : Jurnal Aplikasi Manajemen Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Manajemen STIE Muhammadiyah Palopo Conference on Innovation and Application of Science and Technology (CIASTECH) Proceeding of National Conference on Accounting & Finance Journal of Islamic Accounting and Finance Research JIM (Jurnal Ilmu Manajemen) Jurnal Ilmu Ekonomi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Widyagama National Conference on Economics and Business (WNCEB) Journal of Public Accounting (JPA) Journal of Public and Business Accounting Jurnal Inovasi Bisnis Indonesia (JIBI) AKSIOMA : Jurnal Sains Ekonomi dan Edukasi J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Gunarianto Gunarianto
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Sistem Akuntansi Penerimaan dan Pengeluaran Kas pada Badan Usaha Milik Desa (BUMDES) Sumber Sejahtera Desa Pujon Kidul Kabupaten Malang Amanda Meidina Sari; Gunarianto Gunarianto; Zaenudin Zaenudin
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 9 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/q2vwjw63

Abstract

This research aims to determine and analyze the accounting system for cash receipts and disbursements at the BUMDes in Pujon Kidul Village, Malang Regency. The research approach used is descriptive qualitative, by describing the system applied in cash management, both receipts and expenditures. The research results show that the cash receipts accounting system at BUMDes Sumber Sejahtera has been designed by taking into account the principles of internal control, risk management and good accounts receivable management. The cash receipt procedure starts from recording by the cashier, verification by the financial supervisor, to deposit to the bank at the end of the working day, reflecting systematic and transparent management. Meanwhile, the cash disbursement accounting system shows the application of disciplined and structured procedures in accordance with accounting principles and internal control. Every cash disbursement begins with submitting a request accompanied by supporting documents, and must go through a verification and approval process by the authorized party. However, several things in the internal control system need to be improved, including, separation of organizational functions to avoid fraud and misappropriation of cash, improvements to the cash recording system because it does not comply with accounting standards such as journals, balance sheets and BUMDes financial reports in the general cash book.
Analysis of Non-Tax State Revenue on the Financial Performance of the Agricultural Quarantine Agency Murti, Listyana Era; Gunarianto, Gunarianto; Mas'ud, Muchlis H
Jurnal Ilmu Ekonomi JIE Vol. 8 No. 04 (2024): Jurnal Ilmu Ekonomi
Publisher : Program Studi Ekonomi Pembangunan Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jie.v8i04.35735

Abstract

This research aims to determine the difference between non-centralized and centralized PNBP receipts and realization at the Agricultural Quarantine Agency, the influence of the non-centralized system of PNBP on the financial performance of the Agricultural Quarantine Agency, and the influence of the centralized system of PNBP on the financial performance of the Agricultural Quarantine Agency. Data was collected by accessing audited financial reports and performance reports within the scope of the Agricultural Quarantine Agency for 2019 to 2022, data lag n-1, on 53 UPTs within the scope of the Agricultural Quarantine Agency as research objects. This research used a mixed methods approach, descriptive qualitative and quantitative. The results of this research conclude that there is a significant difference between the non-centralized system and the centralized system at the Agricultural Quarantine Agency, there is no significant influence between the non-centralized system PNBP on the Performance of the Agricultural Quarantine Agency. There is a significant and directly proportional influence between the centralized PNBP system and the Performance of the Agricultural Quarantine Agency.
Pengaruh CSR dan Kinerja Keuangan Terhadap Nilai Perusahaan pada Perusahaan Farmasi yang Terdaftar di BEI Rahmatia Rahmatia; Gunarianto Gunarianto; Khojannah Hasan
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5801

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR) dan kinerja keuangan terhadap nilai perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Kinerja keuangan diukur melalui rasio likuiditas, solvabilitas dan profitabilitas. Hasil penelitian menunjukkan bahwa: (1) Corporate Social Responsibility/CSR berpengaruh positif signifikan terhadap nilai perusahaan, CSR dianggap sebagai strategi perusahaan jangka panjang yang akan memberikan manfaat bagi perusahaan dan menjamin masa depan perusahaan. (2) Likuiditas berpengaruh positif dan signifikan terhadap nilai perusahaan. Hal ini menunjukkan bahwa variabel ini menjadi pertimbangan para pemangku kepentingan ketika menilai perusahaan. (3) Solvabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, hutang yang dimiliki perusahaan sangat dipertimbangkan oleh investor. (4) Profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Profitabilitas menunjukkan tingkat laba bersih yang dapat dicapai suatu perusahaan dalam menjalankan operasionalnya. (5) Corporate Social Responsibility/CSR, kinerja keuangn. Secara bersama-sama berpengaruh positif yang signifikan terhadap nilai perusahaan. Hal ini menunjukkan bahwa pengungkapan Corporate Social Responsibility dan kinerja keuangan dapat mencerminkan nilai perusahaan.
Pengaruh Intellectual Capital dan Struktur Modal Terhadap Kinerja Keuangan Serta Implikasinya Terhadap Nilai Perusahaan pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2019-2022 Caroline Cecelia Vereira; Gunarianto Gunarianto; Hartini Prasetyaning Pawestri
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5346

Abstract

Penelitian ini bertujuan untuk menguji pengaruh signifikan Pengaruh Intellectual Capital dan Struktur Modal terhadap Kinerja Keuangan serta implikasinya terhadap Nilai Perusahaan pada perusahaan Manufaktur di Bursa Efek Indonesia tahun 2019-2022. Sampel diambil menggunakan metode purposive sampling sehingga didapati sampel sebanyak 16 perusahaan dari 191 perusahaan yang terdaftar di perusahaan manufaktur periode 2019-2022 dan teknik analisis data yang digunakan adalah menggunakan Structural Equation Modeling Partial Least Square (SEM-PLS). Hasil penelitian ini menunjukkan bahwa, Intellectual Capital berpengaruh negatif dan signifikan terhadap Kinerja Keuangan. Struktur Modal berpengaruh negatif dan tidak signifikan terhadap Kinerja Keuangan. Kinerja Keuangan berpengaruh negatif dan tidak signifikan terhadap Nilai Perusahaan. Intellectual Capital berpengaruh negatif dan signifikan terhadap Nilai Perusahaan. Struktur Modal berpengaruh positif dan tidak signifikan terhadap Nilai Perusahaan. Intellectual Capital terhadap Kinerja Keuangan melalui Nilai Perusahaan berpengaruh positif dan tidak signifikan. Struktur Modal terhadap Kinerja Keuangan melalui Nilai Perusahaan berpengaruh positif dan tidak signifikan.
Pengaruh Pengendalian Internal, Sistem Informasi Akuntansi, dan Good Corporate Governance Terhadap Kinerja Perusahaan dengan Sustainability Reporting Sebagai Variabel Moderating Selama Masa Pandemi Covid-19 : Perusahaan Farmasi yang Terdaftar di BEI Periode 2020-2022 Rani Diva Ardelia; Gunarianto Gunarianto; Khojanah Hasan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6471

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengaruh pengendalian internal, sistem informasi akuntansi, dan good corporate governance terhadap kinerja perusahaan dengan sustainability reporting sebagai variabel moderating selama masa pandemi covid-19 (pada perusahaan farmasi yang terdaftar di BEI periode 2020-2022). Sampel diambil berdasarkan metode purposive sampling sehingga didapati sampel sebanyak 10 perusahaan dari 12 perusahaan farmasi yang terdaftar di BEI periode 2020-2022 dan teknik analisis data menggunakan Structural Equation Modelling Partial Least Square (SEM-PLS). Hasil penelitian ini menunjukkan bahwa Pengendalian Internal berpengaruh negatif dan tidak signifikan terhadap Kinerja Perusahaan. Sistem Informasi Akuntansi berpengaruh positif dan tidak signifikan terhadap Kinerja Perusahaan. Good Corporate Governance berpengaruh negatif dan tidak signifikan terhadap Kinerja Perusahaan. Sustainability Report berpengaruh positif dan tidak signifikan terhadap Kinerja Perusahaan. Pengendalian Internal berpengaruh negatif dan tidak signifikan terhadap Kinerja Perusahaan dengan Sustainability Report sebagai pemoderasi. Sistem Informasi Akuntansi berpengaruh positif dan signifikan terhadap Kinerja Perusahaan dengan Sustainability Report sebagai pemoderasi. Good Corporate Governance berpengaruh negatif dan tidak signifikan terhadap Kinerja Perusahaan dengan Sustainability Report sebagai pemoderasi.
Perumusan Konsep Kebijakan Peningkatan Kualitas Sentra Industri Mikro dan Kecil Kota Blitar Gunarianto, Gunarianto
Jurnal Aplikasi Manajemen Vol. 6 No. 1 (2008)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is aimed formulating quality increase of policy concept of micro and small industry centre located in Blitar city. Contribution of this research is expected to able to create the above quality increase of policy concept of micro and small industry centre located in Blitar city. Research method used is survey method, using Participatory Research Appraisal (PRA), Focus Group Discussion (FGD), processed by Structural Equation Modelling and SWOT analysis. Results of empirical analysis show that instituonalization significantly has a positive influence upon marketing, production, human resource and finance, each of with has, coeficients of 0,524, 0,471, 0,361 and 0.495. And, infrastructure factor having dominant influence upon human resource (0,472), followed by marketing (0,289), finance (0.276). Internal factor having significant influence upon working performace is marketing and production, each of with has coefficient of 0.547 and 0.128. This research implies that commitment and sinergy from all related sides is needed to succeed formulation result of general model development of micro and small industry centre located in Blitar city so that it will be successfully implemented.
Analisis Pelaksanaan Sistem Dan Prosedur Pengeluaran Kas Pada Sekretariat Dewan Perwakilan Rakyat Daerah Kabupaten Sikka Alvina, Maria Helena Chintya; Gunarianto, Gunarianto; Zaenudin, Zaenudin
Journal of Public and Business Accounting Vol. 2 No. 1 (2021): January - June
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v2i1.269

Abstract

Sistem pengeluaran kas adalah suatu bentuk organisasi, catatan dan laporan yang dibuat untuk melakukan kegiatan baik dengan cek maupun tunai. Tujuan dari penelitian ini adalah untuk mengetahui implementasi sistem pengeluaran kas di Sekretariat DPRD Kabupaten Sikka. Objek penelitian ini adalah Sekretariat DPRD Kabupaten Sikka. Metode yang digunakan adalah metode deskriptif kualitatif yang membandingkan data berdasarkan observasi, wawancara dan dokumentasi di lokasi penelitian dengan teori Mulyadi dan peraturan pemerintah no. 12 Tahun 2019. Hasil penelitian menunjukkan penerapan sistem pengeluaran kas di sekretariat DPRD. Tidak ada pemisahan fungsi adalah pelaksanaan sistem pengeluaran kas, sedangkan dokumen, catatan dan prosedur pelaksanaan sudah cukup baik
The internal control model of Islamic Boarding School Salafiyah Syafi’iyah Wardayati, Siti Maria; Gunarianto, Gunarianto; Mujib, Abd.
Journal of Islamic Accounting and Finance Research Vol. 4 No. 2 (2022)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.13524

Abstract

Purpose - This research aims to find out the typical internal control practices rooted in the Salafiyah Syafi'iyah Sukorejo Islamic Boarding School (SSSIBS) and is offered to be a new model of internal control characterized with the unique values of the Islamic Institution (II).Method - This research uses a qualitative approach. The data are collected through observation, documentation, and interviews. These data collection techniques are carried out in two stages with 18 informants considered having sufficient experience in their departments, and good understanding of the research context.Result - The results found that the main element of the uniqueness of the SSSIBS is the spiritual value that underlies all activities in the II. In the element of spirituality, there are 4 categories, namely 1) the belief and attitude category, 2) practice category, 3) management category, and 4) IBS heritage category. All of these elements are bound as spiritual and become an effective fortress for the II in carrying out all its activities, and are known as Spiritual-based Internal Control.Implication - This research relates to leadership awareness on the importance of internal control to achieve the entity's goals, by constantly evaluating the understanding and implementation, and aligning them with spiritual values that characterize Islamic Institution.Originality - This research is the first study that reveals a new model of internal control in the SSSIBS.
ANALISIS PENGARUH RETURN ON ASSETS DAN CURRENT RATIO TERHADAP DIVIDEND PAYOUT RATIO DENGAN EFFECTIVE TAX RATE SEBAGAI VARIABEL MEDIASI (Studi pada Perusahaan Farmasi di Bursa Efek Indonesia) Elyasa Ramadhany; Adya Hermawati; Gunarianto, Gunarianto
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 4 No. 3: Mei 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jemba.v4i3.10512

Abstract

The aim of this research is to obtain empirical evidence of the influence of ROA (return on assets) and CR (current ratio) on DPR (dividend payout ratio), both directly and through the mediation of ETR (effective tax rate). This type of research is quantitative with the SEM-SmartPLS method. Data was obtained from 11 pharmaceutical companies listed on the BEI (Indonesian Stock Exchange) for the period 2019, 2020, 2021, 2022 and 2023. Based on the criteria determined by the researchers (purposive sampling), the sample for this study consisted of 11 pharmaceutical companies. The empirical evidence obtained is that there is a significant direct influence of ROA (return on assets) and CR (current ratio) on DPR (dividend payout ratio). However, no indirect effect was found through ETR (effective tax rate) mediation. So, ETR (effective tax rate) did not succeed in being a strong mediator of the influence of the two variables ROA (return on assets) and CR (current ratio) on DPR (dividend payout ratio). One of the reasons is that there is no significant influence of the ETR (effective tax rate) on the DPR (dividend payout ratio). Tax incentives provided by the government for companies listed on the Indonesia Stock Exchange are able to encourage management to focus more on company performance
STUDI EMPIRIS PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN PELATIHAN TERHADAP KINERJA YANG DIMEDIASI MOTIVASI DAN DIMODERASI LOCUS OF CONTROL (Studi pada Pegawai Kantor Dinas Pendidikan dan Kebudayaan Kota Probolinggo) Nurul Afriningsih; Nasharuddin Mas; Gunarianto, Gunarianto
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 4 No. 3: Mei 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jemba.v4i3.10514

Abstract

This study aims to empirically analyze the influence of transformational leadership and training on performance mediated by motivation and moderated by locus of control. The population in this study were all Civil Servants of the Probolinggo City Education and Culture Office totaling 56 people and the number of samples was determined by total sampling. The data analysis technique used in this study was Partial Least Square-Structural Equation Modeling (PLS-SEM) using smartPLS software. The results of the study indicate that transformational leadership is not able to improve performance. Transformational leadership is able to improve motivation. Training is not able to improve performance. Training is able to improve motivation. Motivation is able to improve performance. Locus of control is able to improve performance. Transformational leadership is able to improve performance that is fully mediated by motivation. Training is able to improve performance that is fully mediated by motivation. Transformational leadership is able to improve performance that is pseudo-moderated by locus of control. Training is not able to improve performance that is moderated by predictors by locus of control
Co-Authors . Mulyono Abd. Mujib ADI SANTOSO Adya Hermawati Alfiana Alfiana aliyah ramadhani Alvina, Maria Helena Chintya Amanda Meidina Sari Andika Ralunan Caroline Cecelia Vereira Dewi Rinjani Amalia Dinzanaqa Apsari, Friska Bella Dwi Anggarani Eko Teguh Leksono Elyasa Ramadhany Endah Puspitosarie Erlangga Dipo Prayugo Hartini Prasetyaning Pawestri Hatini P.P Indra Rajasa, Muhammad Attar Irfan Fatoni Khojanah Hasan Khojanah Khojanah Khojannah Hasan Krisdamayanti Oktavia Lazuardi, Andoni M. Rizki Satria Hutama Mareta Krisdayanti Maria Yosefa Piris De Yesus Mas'ud, Muchlis H Michael Oscar De Anthonio Sudi MOCHAMMAD NUR HIDAYAT muchlis mas'ud Mujib, Abd. Murti, Listyana Era Nasharuddin Mas Novia Istianing Astuti Nuri Dwina Ariusta Nurul Afriningsih Pawestri, Hartini Prasetyaning Rahayu Puji Suci Rahmatia Rahmatia Rani Diva Ardelia Rohadatul ‘Aisy Atikah Putri Safita Ningrum Siti Maria Wardayati Sodik Sodik Supriani, Indri Syaiful Muslimin Tohari Tohari Toni Dwi Putra Untung Wahyudi WIWIK PURWANTI Zaenudin Zaenudin Zaenudin Zaenudin