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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) JURNAL PENDIDIKAN TAMBUSAI 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 Prosidia Widya Saintek Jurnal Inovasi Bisnis Indonesia (JIBI) AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi
Gunarianto Gunarianto
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Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Transportation

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Sistem Akuntansi Penerimaan dan Pengeluaran Kas pada Badan Usaha Milik Desa (BUMDES) Sumber Sejahtera Desa Pujon Kidul Kabupaten Malang Sari, Amanda Meidina; 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.
Pengaruh CSR dan Kinerja Keuangan Terhadap Nilai Perusahaan pada Perusahaan Farmasi yang Terdaftar di BEI Rahmatia, Rahmatia; Gunarianto, Gunarianto; Hasan, Khojannah
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.
The internal control model of Islamic Boarding School Salafiyah Syafi’iyah Siti Maria Wardayati; Gunarianto Gunarianto; Abd. Mujib
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.
The effect of the level of Islamicity performance index on the financial performance of Islamic banks Gunarianto Gunarianto; Muhammad Attar Indra Rajasa; Indri Supriani
Journal of Islamic Accounting and Finance Research Vol. 6 No. 1 (2024)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.1.19941

Abstract

Purpose - This study examines the effects of the Islamicity Performance Index (IPI) on Muamalat Indonesia's financial performance, specifically focusing on its adherence to sharia governance, sharia compliance, and sharia social indicators.Method - The study employs a quantitative methodology, notably utilizing Autoregressive Distributed Lag statistical technique to examine secondary data. The dataset comprises quarterly time series data encompassing the period from the initial quarter of 2013Q1 to the conclusion of 2023Q2.Result - Equitable Distribution Ratio exerts a positive impact on financial performance, while Profit-Sharing Ratio demonstrates a deleterious effect. In contrast, the Zakat Performance Ratio and the comparison between Islamic Income and Non-Islamic Income do not demonstrate statistically significant effects.Implication - These findings emphasize the need to improve the usefulness of IPI in enhancing financial outcomes for Islamic financial institutions by addressing obstacles. The study provides insights into the difficulties faced by Islamic banks when implementing profit-sharing financing methods, while also emphasizing the significant impact of Equitable Distribution Ratios on enhancing financial performance.Originality - This study not only examines a single element of financial ratios, as previous study has done, additionally combines two crucial ratios: ROA and ROE. The use of ARDL) also offers a more detailed elucidation of the correlation between these variables.
THE INFLUENCE OF INDIVIDUAL RANK AND WORKING EXPERIENCE ON PROFESSIONALISM OF INTERNAL AUDITOR (Study on Internal Auditors of Public Corporation at Manufacturing Sector Listed in The Jakarta Stock Exchange) Gunarianto Gunarianto
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 1 (2010): April 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i1.421

Abstract

One of the causes of economic crisis and failure experienced by a number of Indonesian companies is the corporate governance. If the internal audit can be properly implemented, it will contribute to improving the process of corporate governance, risk management, and management control. This research attempts to obtain empirical evidence and better understanding concerning: (1) ) the correlation between individual rank with working experience in manufacturing sector listed at the JSX; (2) the influence of individual rank and working experience on the internal auditors’ professionalism of public companies in manufacturing sector listed at the JSX either partially and simultaneously. The type of research employed in this study is causal relationship by using the census method for 120 internal auditors of public companies in manufacturing sector at the JSX. The data this study consist of both primary and secondary data. Reliability and validity tests were conducted to examine the questionnaires. SEM (Structural Equation Modeling) is used to examine the correlation as well as the effect of the variable. It was found that (1) there is correlation between individual rank and internal auditors’ working experience and between internal auditors’ working experience (R2 =0.52); (2) individual rank and working experience partially influence the internal auditors’ professionalism for with the levels of influence are 6%, and 20% respectively, whilst their simultaneous effect is 30%.
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.
Co-Authors . Mulyono Abd. Mujib ADI SANTOSO Adya Hermawati Aisyaroh, Elga Alfiana Alfiana aliyah ramadhani Alvina, Maria Helena Chintya Andika Ralunan Astuti, Novia Istianing Caroline Cecelia Vereira Dewi Rinjani Amalia Dinzanaqa Apsari, Friska Bella Dwi Anggarani Elyasa Ramadhany Endah Puspitosarie Erlangga Dipo Prayugo Fatriana Kadir, Shaifany Hartini Prasetyaning Pawestri Hasan, Khojannah Hatini P.P Indri Supriani Irfan Fatoni Irfan Fatoni Khojanah Hasan Khojanah Hasan, Khojanah Khojanah Khojanah Khojannah Hasan Krisdamayanti Oktavia Lazuardi, Andoni Leksono, Eko Teguh M. Rizki Satria Hutama Mareta Krisdayanti Mas'ud, Muchlis H Michael Oscar De Anthonio Sudi MOCHAMMAD NUR HIDAYAT muchlis mas'ud Muhammad Attar Indra Rajasa Mulyono Mulyono Murti, Listyana Era Nasharuddin Mas Ningrum, Safita Nuri Dwina Ariusta Nurul Afriningsih Pawestri, Hartini Prasetyaning Purnomowati, Wiwin Rahayu Puji Suci Rahmatia Rahmatia Rahmatia Rahmatia, Rahmatia Rajasa, Muhammad Attar Indra Rani Diva Ardelia Rohadatul ‘Aisy Atikah Putri Sari, Amanda Meidina Siti Maria Wardayati Sodik Sodik Supriani, Indri SURVIVAL - - Syaiful Muslimin Tohari Tohari Toni Dwi Putra Untung Wahyudi WIWIK PURWANTI Yesus, Maria Yosefa Piris De Zaenudin Zaenudin Zainudin Zainudin