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All Journal Monex: Journal of Accounting Research Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat ACCOUNTHIK : Journal of Accounting and Finance Jurnal Riset Akuntansi Kontemporer AKUNSIKA: Jurnal Akuntansi dan Keuangan PERDULI: Jurnal Pengabdian kepada Masyarakat
Arinal Muna
Universitas Swadaya Gunung Jati
Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PROFIL INDUSTRI DALAM PENGUNGKAPAN INFORMASI KARYAWAN YANG TERINDEKS CGPI Arinal Muna
Monex: Journal of Accounting Research Vol 7, No 1 (2018)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v7i1.756

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang perbedaan pengaruh industry profil dengan industry tinggi dan rendah terhadap pengungkapan terkait keryawan dalam laporan tahunan. Pengukuran pengungkapan terkait karyawan didasarkan pada praktik ketenagakerjaan dan pekerjaan layak, bagian dari Global Reporting Initiative (GRI) 4.0. Data diambil dari 13 Indonesian Corporate Governance Perception Index (CGPI) selamatigatahun (2011-2013). Penelitian ini menggunakan analisis varians dan uji beda untuk analisis data. Hasil penelitian menunjukkan bahwa ada perbedaan antara industry dengan profil tinggi dan rendah tentang pengungkapan terkait karyawan di industry tinggi dan rendah tentang pengungkapan terkait karyawan. Proporsi pengungkapan terkait karyawan di industry dengan profile tinggi adalah 70%, namun pada industry dengan profil rendah hanya 57%. Ini berarti bahwa dampak pengungkapan sumber daya manusia dipengaruhi oleh profil industry yang tinggi dan rendah.   Kata Kunci : CGPI, pengungkapan informasi karyawan, profil industri.
Improving accountability of village funds through village financial management based on government accounting standards Ida Rosnidah; Arinal Muna; Ayatulloh Michael Musyaffi; Nelia Fariani
Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2021)
Publisher : Universitas Ahmad Dahlan, Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jp.v5i1.1957

Abstract

The government organizes the village fund within the framework of fulfilling the ideals of the Indonesian people, namely the existence of equal distribution in each region. The amount of village funds requires the village government to make transparent financial reporting. However, not all village governments are able to manage village funds properly. So, this dedication is to help the village government make and request financial reports according to the standards. This activity is carried out within a period of 2 months with several meetings. Each participant will be guided to be able to manage finances so that they can be requested. The object of this research is the village head, village secretary, finance department, and treasurer in Battembat village, Tengah Tani sub-district, Cirebon. The results of this study it is known that the finance department has been able to make financial records both manually and in systems. Financial information in the financial process into financial reports is sufficient for decision-making material. According to information, this finance section has also been adapted to the Siskeudes application which is also supported by the program section.
Implementasi Good Governance pada Kementerian Pekerjaan Umum dan Perumahan Rakyat Bidang Sumber Daya Kelitbangan Apri Dwi Astuti; Arinal Muna
Accounthink Vol 4 No 2 (2019)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (596.614 KB) | DOI: 10.35706/acc.v4i2.2203

Abstract

Kinerja ASN masih pro dan kontra di mata masyarakat. Adanya kasus korupsi yang muncul meresahkan masyarakat sehingga menurunkan tingkat kepercayaan publik pada pemerintah. Berdasarkan fenomena tersebut, maka penelitian ini ditujukan untuk mengetahui bagaimana implementasi good governance, khususnya pada kementerian pekerjaan umum dan perumahan rakyat bidang sumber daya kelitbangan. Pengambilan data dilakukan dengan metode dokumentasi terkait informasi apa saja yang berhubungan dengan kementerian PUPR dan prosedur operasional yang berlaku di sana. Lebih menarik lagi, didapatkan kesempatan wawancara mendalam dengan ASN yang ditugaskan di Pusjatan, Bidang SDK – Kementerian PUPR. Melalui studi kualitatif dengan penekatan deskriptif, maka didapatkan gambaran terkait praktik penerapan good governance berdasarkan unsur utamanya, akuntabilitas, transparansi, keterbukaan dan aturan hukum. Kata kunci: Implementasi good governance; Kementerian PUPR
CRITICAL FACTORS OF CLOUD ACCOUNTING ACCEPTANCE AND SECURITY FOR PROSPECTIVE ACCOUNTANTS: TAM EXTENSION Ayatulloh Michael Musyaffi; Arinal Muna
JRAK Vol 13 No 1 (2021): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i1.3267

Abstract

Cloud computing technology can change the business structure, including accounting, through cloud computing. However, cloud accounting has problems, especially those related to data, which affect user acceptance of cloud accounting. Based on these problems, this research aims to test the acceptance of cloud accounting. The object of this research focuses on cloud accounting users to prospective accountants who are still at the undergraduate degree, with a total of 123 respondents. The questionnaire was distributed via google form and then analyzed using PLS using data processing through SmartPLS. The findings of this study indicate that perceived ease of use and security can influence the intention to using cloud accounting. Meanwhile, perceived usefulness not able to control the choice to use cloud accounting. This is because prospective accountants still consider cloud as a learning medium to not guarantee uncertainty in using cloud accounting.
Financial Literacy of Students: University Case Studies in Indonesia Arinal Muna; Andi Sri Wahyuni; Ayatulloh Michael Musyaffi
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 3, No 1, Januari 2022
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (849.92 KB) | DOI: 10.31963/akunsika.v3i1.3417

Abstract

The purpose of this research is to examine student financial literacy in Indonesia. A case study is used as a design method to analyze and explore the financial lives of students at Swadaya Gunung Jati University. By using descriptive statistics, this paper has demonstrated that more than half of students who participate in financial literacy can manage their finances wisely. The present findings have important implications for developing the curriculum in financial management subject in Indonesia, precisely in managing finances for students’ daily life, which ignoring by the majority of financial management courses in Indonesian universities.
Peningkatan Nilai Usaha UMKM melalui Pelatihan Keuangan sesuai dengan SAK EMKM Ida Rosnidah; Arinal Muna; Apri Dwi Astuti
PERDULI: Jurnal Pengabdian kepada Masyarakat Vol 2 No 2 (2021): PERDULI: Jurnal Pengabdian kepada Masyarakat
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.441 KB) | DOI: 10.21009/perduli.v2i2.27796

Abstract

UMKM memilki peranan yang sangat penting bagi stabilitas perekonomian Indonesia karena mampu mendominasi dari perekonomian nasional. Kegiatan pelatihan ini bertujuan untuk memberikan nilai tambah bagi UMKM dalam menghadapi persaingan global melalui pelatihan keuangan yang berdasarkan SAK EMKM. Target pelatihan ini adalah UMKM di Desa battembat, Kabupaten Cirebon. Hasil dari pelatihan keuangan tersebut dapat meningkatkan kemampuan dari UMKM yaitu Mitra binaan mampu mengidentifikasi asset, membuat laporan saldo awal, melakukan identifikasi transaksi, mampu membuat empat laporan keuangan (Laporan laba rugi, laporan posisi kuangan, laporan arus kas, dan laporan perubahan modal.
Co-Authors Andi Sri Wahyuni Apri Dwi Astuti Ida Rosnidah Musyaffi, Ayatulloh Michael Nelia Fariani