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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi EKONOMIS : Journal of Economics and Business Jurnal Proaksi Jendela Pendidikan Akuntansi'45 Jurnal Akademik Pengabdian Masyarakat JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Manajemen dan Akuntansi
Munari Munari
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Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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PENGARUH HUBUNGAN SEKOLAH DENGAN MASYARAKATER HADAP PENINGKATAN PRILAKU PESERTA DIDIK MTS HIDAYAUL MUTAALIMIN DESA MEDALEM KECAMATAN SENORI Sri Sundari; 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
PENGARUH INDEPENDENSI AUDITOR, KOMPETENSI AUDITOR, PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT: THE EFFECT OF AUDITOR INDEPENDENCE, AUDITOR COMPETENCY, AUDITOR PROFESSIONALISM ON AUDIT QUALITY Fahrul Kurniawan; Munari Munari
Jurnal Proaksi Vol. 8 No. 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.2193

Abstract

Penelitian ini bertujuan untuk menguji dan berujuan untuk menguji dan menentukan bukti empiris pengaruh Independensi auditor, kompetensi auditor, profesionalisme auditor terhadap kualitas audit. Sampel pada penelitian ini adalah auditor pada kantor akuntan public (KAP) wilayah Surabaya. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi 106 auditor yang bekerja dalam KAP wilayah Surabaya, tercatat dalam Directory IAPI 2020 (Institut Akuntan Publik Indonesia, 2020). Dalam penelitian ini menggunakan metode pengumpulan data melalui survei dengan kuesioner berisi daftar pertanyaan yang dijawab oleh 51 responden yang memenuhi kriteria. Teknik sampling yang digunakan adalah dengan metode analisis regresi linier berganda. Variabel penelitian ini terdiri dari independensi, auditor, kompetensi auditor, profesionalisme auditor. Berdasarkan hasil penelitian menunjukkan bahwa secara parsial independensi auditor, kompeteni auditor, profesionalisme auditor berpengaruh positif signifikan terhadap kualitas audit.
Pengaruh Intellectual Capital Terhadap Financial Performance Perusahaan Consumer Non-Cyclicals Listed Di Bursa Efek Indonesia Tahun 2018-2019 Ignatius Adhimas Garis Nugroho; Munari Munari
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 14 No 1 (2021): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v14i1.345

Abstract

The research goals to obtain information and empirical evidence of the influence of intellectual capital on net profit margin, return on invested capital, and return on capital employed. This research was a quantitative research. This research used secondary data which is company financial reports in 2018-2019 taken from Indonesia Stock Exchange. Population of this research was Consumer Non-cyclicals companies listed on Indonesia Stock Exchange 2018-2019. Sample were 43 companies which taken using purposive sampling method based on several criteria. Data analysis was processed using SPSS 23. Data analysis technique used simple linear regression. The results pointed out that intellectual capital had significant positive influence on net profit margin, return on invested capital, and return on capital employed.
Pengaruh Profitabilitas, Ukuran Perusahaan dan Likuiditas terhadap Harga Saham Fadhila Annisa Pranandyasari; Munari Munari
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.777

Abstract

The purpose of this study is to investigate how profitability, firm size, and liquidity affect stock prices. This study uses infrastructure companies that will be listed on the Indonesia Stock Exchange in 2021 as the population. Purposive sampling is the method of sampling that is used. A method of sampling called "purposeful sampling" is one that the researcher chooses based on a set of criteria.33 businesses were included in the sample, which was selected using predetermined criteria. The Indonesia Stock Exchange's annual financial reports are used as secondary data in this investigation. The multiple linear regression technique was used to analyze the data. According to the findings of this study, the share prices of infrastructure sector companies that will be listed on the IDX in 2021 have no effect on profitability, company size, or liquidity.
Analisis Perilaku Auditor Eksternal Dalam Menjaga Kualitas Audit Ditinjau dari Kode Etik Auditor Seksi 340 Mahmudah, Farida Nur; Munari Munari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.413

Abstract

Penelitian ini membahas mengenai Bagian Kode Etik Akuntan Publik. Tujuan penelitian ini adalah untuk menganalisis perilaku auditor eksternal dalam menjaga kualitas audit ditinjau dari Kode Etik Akuntan Publik Seksi 340. Metode analisis data yang digunakan adalah metode kualitatif dengan pendekatan fenomenologi. Objek penelitian ini adalah auditor senior pada Organisasi Akuntan Publik di Indonesia. Hasil penelitian menunjukkan bahwa Kode Etik Akuntan Publik Seksi 340 telah diterapkan dalam praktik dan berperan penting dalam menjaga kualitas audit. Juga tidak ada batasan yang masuk akal mengenai gratifikasi dari klien karena hanya berdasarkan kode etik dan peraturan yang berlaku.
Pengaruh Intellectual Capital Terhadap Financial Performance Perusahaan Consumer Non-Cyclicals Listed Di Bursa Efek Indonesia Tahun 2018-2019 Ignatius Adhimas Garis Nugroho; Munari Munari
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 14 No. 1 (2021): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v14i1.345

Abstract

The research goals to obtain information and empirical evidence of the influence of intellectual capital on net profit margin, return on invested capital, and return on capital employed. This research was a quantitative research. This research used secondary data which is company financial reports in 2018-2019 taken from Indonesia Stock Exchange. Population of this research was Consumer Non-cyclicals companies listed on Indonesia Stock Exchange 2018-2019. Sample were 43 companies which taken using purposive sampling method based on several criteria. Data analysis was processed using SPSS 23. Data analysis technique used simple linear regression. The results pointed out that intellectual capital had significant positive influence on net profit margin, return on invested capital, and return on capital employed.
Urgensi Pelaksanaan Audit Vouching Atas Akun Beban Operasional Perusahaan Dwi Selvi Amalia; Munari Munari
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3348

Abstract

This research analyzes the implementation of vouching audits on company operational expense accounts to ensure the validity, accuracy and compliance of financial transactions carried out by a company during a certain period. Reliable financial reports are very important for decision making by investors, creditors and company management. Audits by independent parties are needed to assess the fairness of financial reports, prevent and detect errors and fraud. In the world of business and finance, vouching audits are an important approach to ensuring the validity and accuracy of transactions recorded in a company's operational expense accounts. This article will dig deeper into the implementation of Vouching audits with a focus on the application of interview research methods, observation and documentation analysis. The results show that a vouching audit of operational expense accounts is very important in identifying recording discrepancies, lack of supporting documents, double payments, and expenditures that are not in accordance with policy. The quality and completeness of supporting documents greatly influences the effectiveness of the vouching audit, because this evidence will be the main basis for verifying transactions. This research emphasizes the importance of implementing vouching audits to ensure the validity of financial reports and assist stakeholders in making the right decisions.
Penerapan Kertas Kerja Pemeriksaan (KKP) Op Schedule terhadap Audit Laporan Keuangan Rosita Farhat; Munari Munari
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3351

Abstract

This research aims to analyze the application of the KKP top schedule in financial report audits. With a case study at Dony Firliawan's public accounting firm (KAP), this research identifies the benefits and challenges of using the top schedule KKP. This research uses a qualitative approach to understand the phenomena that occur. Data collection methods used in this research include interviews, observation, and document analysis. The research results show that the top schedule KKP helps auditors increase the efficiency and effectiveness of the audit process and increases the auditor's focus on high-risk areas in financial reports. However, this implementation also faces several challenges, such as time constraints, format complexity, and implementation consistency.
Penggunaan Aplikasi Atlas dalam Audit Laporan Keuangan Kazza Savanah Zubaidi; Munari Munari
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3359

Abstract

The development of the globalization era, especially through advances in digital technology, has had a significant impact on the practice of auditing financial statements. The application of the ATLAS (Audit Tools and Linked Archive System) application published by the Financial Professional Development Center of the Ministry of Finance is proof of how information technology is changing the audit paradigm from traditional to modern. ATLAS facilitates the audit process in accordance with the audit standards contained in the International Standards on Auditing (ISA) which includes the risk assessment stage, risk response stage, and reporting stage. The research method used is descriptive qualitative, based on historical data which includes literature and studies from previous research as well as the results of interviews with auditor staff from one of the KAPs in Surabaya. All information collected is then analyzed and conclusions are drawn based on the research results. The research findings in this article highlight the advantages of the ATLAS application in collecting and analyzing data more accurately and quickly, as well as strong security features to protect data integrity during the audit process. Although there were initial challenges related to the complexity of using this application, the adaptations made by auditors had a long-term positive impact on the audit process.
Penyuluhan Tentang Persiapan Desa Wisata di Desa Karawana Kecamatan Dolo Kabupaten Sigi Mustainah Mappatoba; Daswati Daswati; Munari Munari; Nasir Mangngasing; Nasrullah Nasrullah
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 2 (2025): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i2.3977

Abstract

Desa Karawana di Kecamatan Dolo, Kabupaten Sigi, memiliki potensi yang besar untuk dikembangkan menjadi desa wisata. Namun, diperlukan persiapan yang matang agar pengembangan desa wisata dapat berjalan dengan baik. Tujuan dari jurnal ini adalah untuk menganalisis penyuluhan tentang persiapan desa wisata di Desa Karawana. Metode penelitian yang digunakan adalah studi kasus dengan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa penyuluhan tentang persiapan desa wisata di Desa Karawana mencakup beberapa aspek, yaitu: (A) Penguatan kapasitas masyarakat, (B) Pengembangan produk wisata, (C) Peningkatan infrastruktur, (D) Promosi dan pemasaran, dan (E) Pengelolaan keuangan. Setiap aspek tersebut dibahas secara mendalam dengan dukungan data, statistik, dan contoh kasus yang relevan. Jurnal ini diharapkan dapat menjadi referensi bagi pemerintah daerah dan masyarakat dalam mengembangkan desa wisata di Desa Karawana.
Co-Authors Anjani, Amelia Berliana Dwi Azhar Putri Nabila Daswati Daswati Dwi Selvi Amalia Facrul Reza Fadhila Annisa Pranandyasari Fahrul Kurniawan Graciela Etikaria Rusli Ignatius Adhimas Garis Nugroho Kazza Savanah Zubaidi Mahmudah, Farida Nur Mohammad Riski Borman Mustainah Mappatoba Nadya Dwi Savitri Nasir Manggasing Nasir Mangngasing Nasrullah Nasrullah Nawawi Natsir Nur Afsari Rosita Farhat Sholachuddin, Fajar Sundari, Sri