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All Journal Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Cakrawala: Jurnal Litbang Kebijakan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Riset Akuntansi dan Keuangan JASF (Journal of Accounting and Strategic Finance) Jendela Pendidikan Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Economy, Education and Entrepreneurship (IJE3) ETNIK : Jurnal Ekonomi dan Teknik Jurnal Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Multidisciplinary Approach Research and Science Jurnal Pengabdian Masyarakat dan Riset Pendidikan Poltekita: Jurnal Ilmu Kesehatan Atestasi : Jurnal Ilmiah Akuntansi
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Determinan Carbon Emission Disclosure pada Perusahaan Sektor Consumer Non-Cyclical Tahun 2020-2023 Rafiudin, Mohammad Mirza; Munari, Munari
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2714

Abstract

The industrial sector, particularly the non-cyclical consumer sector, is a significant contributor to greenhouse gas emissions. As a result, it is expected to take an active role in efforts to combat climate change. This study aims to analyze the influence of environmental performance, earnings growth, firm size, and profitability on carbon emissions disclosure (CED). The research focused on 125 non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. Using purposive sampling, 35 companies were selected as the sample, yielding 140 observation units. This quantitative study utilized secondary data obtained from company annual reports and sustainability reports. Panel data regression analysis was applied, with the random effects model identified as the most suitable. The F-test results indicate that the regression model is appropriate and can collectively explain variations in CED. Meanwhile, partial test results reveal that earnings growth has no significant impact on CED, while profitability, firm size, and environmental performance do have a significant effect.
PERAN LITERASI KEUANGAN DALAM MENINGKATKAN PENGELOLAAN KEUANGAN UMKM DI KELURAHAN KEBONSARI KOTA SURABAYA Dzakiyah, Annisa Aliyyatud; Munari, Munari
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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

Abstract

This research aims to dig knowledge of financial literacy relations in improving the financial management of MSME perpetrators in Kelurahan Kebonsari Kota Surabaya. This research uses a type of qualitative descriptive research. The reason why he did this research is that there are still more than 15 MSME Kelurahan Kebonsari who have not had literacy knowledge in the financial management of enterprises well. The author uses purposive sampling techniques taking into account specific criteria such as who is considered capable of meeting the research criteria. In sampling, the author conducted a selection against three MSME perpetrators. The three main informants in this study are MSME persons who have a turnover of over 15 million per month, have been operating for more than 5 years, and one of the informants is the head of MSME in Kelurahan Kebonsari. The results of the research show that the three informants sufficiently understand financial literacy, the financial management of the informants is done manually and through applications. On the other hand, the financial literacy of other MSME perpetrators in Kelurahan Kebonsari is still low. Increased financial literacy is essential for MSME perpetrators in Kelurahan Kebonsari to improve their financial management
Pengaruh Enterprise Risk Management dan Intellectual Capital terhadap Firm Value Nurmalasari, Emy; Munari, Munari
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1578

Abstract

Tujuan: Penelitian ini berguna memperdalam telaah tentang penerapan manajemen risiko dan pengelolaan aset tidak berwujud seperti modal intelektual yang efektif dalam menciptakan keunggulan kompetitif serta peningkatan nilai bagi perusahaan. Desain Penelitian dan Metodologi: Metode untuk diterapkan pada penelitian ini ialah kuantitatif dengan 47 perusahaan bidang perbankan melantai Bursa Efek Indonesia (BEI) guna objek penelitian dan populasi. Teknik pengambilan sampel dipilih dengan ikut sertanya metode purposive sampling sesuai dengan indikator yang ditetapkan. Penelitian ini menggunakan analisis regresi linier berganda pakai software SPSS. Hasil dan Pembahasan: Hasil penelitian menyatakan ERM berpengaruh terhadap FV. Sebaliknya, IC tidak berpengaruh terhadap FV. Implikasi: Temuan ini menunjukkan bahwa ERM dapat menjadi salah satu faktor dalam meningkatkan nilai perusahaan dan pemegang saham eksternal juga memiliki pertimbangan lain dalam menilai prospek perusahaan. Penelitian selanjutnya dapat mengembangkan model analisis yang lebih kompleks, misalnya dengan menambahkan variabel mediasi atau moderasi yang dapat mempengaruhi hubungan antara ERM, IC, dan nilai perusahaan.
Critical Review of XBRL Financial Reporting: Perspective Pancasila as One of Indonesia’s National Defense Values Budiwitjaksono, Gideon Setyo; Munari, Munari; Suryaningrum, Diah Hari
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i1.511

Abstract

Implementing XBRL (eXtensible Business Reporting Language) reporting, which has been mandatory since 2015, has been a significant development in Indonesia. However, as a concept adopted from developed countries, XBRL may not fully align with Indonesia's national defense values of Pancasila. This research critically reviews the implementation of XBRL financial reporting, emphasizing its alignment with Pancasila as one of the Indonesian national defense values. This study focuses on the implementation, challenges, and impact of XBRL financial reporting. To further understand the relationship between Pancasila and XBRL, this study uses case studies on three government banks, the pioneers in implementing XBRL financial reporting. The critical analysis, particularly from the perspective of Pancasila values, demonstrates that XBRL can enhance the integrity, standardization, transparency, comparability, and public trust in companies, thereby positively impacting long-term performance. These findings not only provide a crucial basis for further research but also offer practical implications for companies to immediately implement XBRL, aligning with the Pancasila as the noble values of the Indonesian nation.
Corporate Environmental Disclosure: Exploring Real Earning Management, Governance, and Moderating Role of Audit Committees Suryaningrum, Diah Hari; Munari, Munari
International Journal of Multidisciplinary Approach Research and Science Том 3 № 03 (2025): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v3i03.1645

Abstract

In Indonesia, environmental disclosure remains limited due to the absence of clear guidelines for reporting corporate environmental performance. This study aims to examine the role of audit committees in reinforcing key factors influencing environmental disclosure. Using secondary data and a quantitative approach, the research focuses on 104 companies in the agricultural, basic industry, and chemical sectors listed on the Indonesia Stock Exchange (IDX). Through purposive sampling, 12 companies from the 2019-2023 period were selected, yielding a dataset of 60 observations. The study employs multiple linear regression for data analysis. Findings indicate that the board of commissioners’ size has a positive impact on environmental disclosure, whereas company size and real earnings management (REM) do not exhibit significant effects. Additionally, the audit committee does not moderate the relationship between these factors and environmental disclosure, except for the size of the board commissioner. These results suggest that corporate governance, particularly the structure of the board of commissioners with the audit committee, plays a crucial role in enhancing environmental reporting. However, the audit committee’s lack of moderation highlights the need for stronger regulatory frameworks and clearer responsibilities in corporate sustainability oversight. Policymakers and stakeholders may consider developing comprehensive guidelines to improve environmental disclosure practices across industries. This study contributes to the existing body of knowledge by shedding light on the specific governance structures that influence environmental disclosure in Indonesia, with a focus on the moderating role of audit committees in shaping disclosure practices.
Dampak Kecerdasan Intelektual, Integritas, dan Academic-Self Efficacy Terhadap Academic Fraud Dengan Sikap Etis Mahasiswa Sebagai Variabel Moderasi Nurmawaddah, Innaha Fadhila; Munari, Munari
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): April 2025 - September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.25593

Abstract

Tujuan Penelitian: Penelitian berfokus pada pengujian dan menganalisis pengaruh kecerdasan intelektual, integritas, dan academic self-efficacy pada academic fraud serta untuk mengetahui sikap etis mahasiswa mampu memoderasi hubungan antara ketiga faktor tersebut terhadap academic fraud.Metode Penelitian: yaitu eksplanatif dengan pendekatan kuantitatif. Populasi penelitian ini yaitu mahasiswa aktif Akuntansi Fakultas Ekonomi dan Bisnis UPN Veteran Jawa Timur dengan total 1.596 mahasiswa. Perhitungan sampel dilaksanakan dengan metode slovin dengan nilai presisi 10% menghasilkan sampel berjumlah 95 mahasiswa dengan menggunakan simple random sampling. Penggunaan data primer dengan penyebarannya melalui google form dan dianalisis dengan bantuan SmartPLS 4.0. Teknik analisis dan uji hipotesis menggunakan Structural Equation Modeling-Partial Least Square (SEM-PLS).Originalitas/Novelty: Kebaruan pada penelitian ini yaitu objek dan periode penelitian yaitu pada mahasiswa aktif Program Studi Akuntansi UPN “Veteran” Jawa Timur tahun ajaran 2024/2025.Hasil Penelitian: Ditemukan adanya pengaruh negative diantara kecerdasan intelektual dan academic self-efficacy dengan academic fraud. Integritas berpengaruh positef terhadap academic fraud. Hubungan antara kecerdasan intelektual dan academic fraud dilemahkan oleh sikap etis mahasiswa. Variabel integritas dan academic self-efficacy terhadap academic fraud tidak dapat dimoderasi oleh sikap etis mahasiswa.Implikasi: Berfungsi sebagai sumber informasi, referensi, dan sumbangan dalam memajukan ilmu pengetahuan dan mendukung penelitian terdahulu atau penelitian berikutnya yang relevan dimasa mendatang. Research Objectives: The research focuses on testing and analyzing the influence of intellectual intelligence, integrity, and academic self-efficacy on academic fraud and to find out the ethical attitudes of students able to moderate the relationship between these three factors to academic fraud.Research Method: that is, explanatory, with a quantitative approach. The population of this study is active students of Accounting at the Faculty of Economics and Business UPN Veteran East Java with a total of 1,596 students. The sample calculation was carried out using the slovin method with a precision value of 10% resulting in a sample of 95 students using simple random sampling. The use of primary data with its dissemination through google form and analyzed with the help of SmartPLS 4.0. Hypothesis analysis and test techniques used Structural Equation Modeling-Partial Least Square (SEM-PLS).Originality/Novelty: Novelty of this research is the object and period of the research, namely in active students of the UPN "Veteran" East Java Accounting Study Program for the 2024/2025 academic year.Research Results: It was found that there was a negative influence between intellectual intelligence and academic self-efficacy and academic fraud. Integrity has a positive effect on academic fraud. The relationship between intellectual intelligence and academic fraud is weakened by students' ethical attitudes. The variables of integrity and academic self-efficacy against academic fraud cannot be moderated by students' ethical attitudes.Implications: Serves as a source of information, references, and contributions in advancing science and supporting previous or subsequent research that is relevant in the future.
The Influence of Profitability and Leverage on Tax Avoidance with Transfer Pricing as a Moderating Variable (Mining Sector Companies Listed on IDX 2019-2023) Puspitasari, Dana; Munari, Munari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2606

Abstract

The study aims to examine and analyze the influence of profitability and leverage on tax avoidance with transfer pricing as a moderating variable. The research uses a quantitative approach. The population in this study includes all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the years 2019-2023. The sample was selected using purposive sampling method, and based on predetermined criteria, a sample of 20 companies was obtained. The data used is secondary data obtained from the financial statements of the sampled companies. Data was analyzed using the Partial Least Square (PLS) technique. The results of this study indicate that profitability has a significant positive effect on tax avoidance, leverage has a negative and insignificant effect on tax avoidance, transfer pricing is unable to moderate the effect of profitability on tax avoidance, whereas transfer pricing can strengthen the negative effect of leverage on tax avoidance.
Tata Kelola Badan Usaha Milik Desa (BUMDes) sebagai Penguatan Ekonomi Desa Ngingas Kecamatan Waru Kabupaten Sidoarjo Putri, Rentaulina; Munari, Munari
Jurnal Etnik: Ekonomi-Teknik Vol 2 No 6 (2023): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v2i6.212

Abstract

Village autonomy government that focuses on the occurrence of development at the village level. Development in the village aims to advance the village based on increasing Pendapatan Asli Desa (PADes). The effort to increase PADes is to establish Badan Usaha Milik Desa (BUMDes) in each village and sub-district. The development of BUMDes in each village and sub-district encourages an increase in village/kelurahan community businesses in managing the village's economic potential. The success of BUMDes depends heavily on how BUMDes is managed so that it can provide benefits to the village/kelurahan. This study aims to analyze the governance of village-owned enterprises (BUMDes) as strengthening the village economy and the contribution of BUMDes to PADes. The method used in this study is descriptive qualitative with data collection using interview techniques, observation and documentation. This research was conducted at the Ngingas Makmur Abadi BUMDes, Ngingas Village, Waru District, Sidoarjo Regency. In this study the data obtained came from the Commissioner of BUMDes, the Director of BUMDes and the people of Ngingas village. The results of this study show that the governance process for the Ngingas Makmur Abadi BUMDes is in accordance with the provisions set by the Ministry of Villages. The implementation of the Ngingas Makmur Abadi BUMDes contributes to Village Original Income from 30% of the distribution of the remaining business results and contributes to strengthening the village economy through employment as community empowerment and supports IKM in Ngingas Village.
The Association between Locus of Control and Job Satisfaction to Auditor Ethical Sensitivity: (Study of Auditor of Financial and Development Supervisory Agency in East Java) Gunawan, Adi; Munari, Munari
JASF: Journal of Accounting and Strategic Finance Vol. 2 No. 2 (2019): JASF (Journal of Accounting and Strategic Finance) - November 2019
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.64

Abstract

This study aims to analyze the association between locus of control and job satisfaction to auditor ethical sensitivity. The association between locus of control and ethical sensitivity is based on the notion that auditors with an internal locus of control likely have a high ethical sensitivity. The association between job satisfaction has emerged from the understanding that auditors who are satisfied with their jobs tend to have keen ethical sensitivity. The population of this study is 300 government auditors at the office of Financial and Development supervisory agency (BPKP) in East Java. The sampling technique is simple random sampling, which includes a minimum number of sample of 30 auditors. The type of data is primary data gathered from distributed questionnaires. Rank Spearman correlation test is used to determine the association between the variables. This research found that locus of control is related to auditor ethical sensitivity. It implies that internal locus of control can influence the auditors' decision-making when faced with an ethical dilemma. On the other hand, job satisfaction does not associate with auditor ethical sensitivity.
PENGARUH HUBUNGAN SEKOLAH DENGAN MASYARAKATER HADAP PENINGKATAN PRILAKU PESERTA DIDIK MTS HIDAYAUL MUTAALIMIN DESA MEDALEM KECAMATAN SENORI Sundari, Sri; Munari, Munari
Jendela Pendidikan : Jurnal Ilmiah Keguruan dan Ilmu 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
Co-Authors Adi Gunawan, Adi 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 Nurmawaddah, Innaha Fadhila Puspitasari, Dana Putri, Rentaulina Rafiudin, Mohammad Mirza Rozi, M Mufti Fahrul Rusli, Graciela Etikaria Siti Nurhidayah Srikalimah, Srikalimah Sundari, Sri Vidyanto, Vidyanto