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All Journal Jurnal Akuntansi STIE Muhammadiyah Palopo Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Cakrawala: Jurnal Litbang Kebijakan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Riset Akuntansi dan Keuangan Jendela Pendidikan International Journal of Economy, Education and Entrepreneurship (IJE3) ETNIK : Jurnal Ekonomi dan Teknik Jurnal Ekonomi Bima Journal : Business, Management and Accounting Journal Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Poltekita: Jurnal Ilmu Kesehatan Atestasi : Jurnal Ilmiah Akuntansi
Munari Munari
FE UPNV Jawa Timur
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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.
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.
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
E-Government Implementation and Its Impact on Economic Efficiency Munari, Munari
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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

Abstract

The implementation of e-government has become a significant focus of efforts to improve government efficiency and transparency in various countries. E-government, which involves using information and communication technology (ICT) in government administration, aims to reduce operational costs, increase productivity, and improve the quality of public services. Through digitizing data and services and enhancing accessibility and public participation, e-government can reduce bureaucracy and increase accountability. However, challenges such as the digital divide, data security, and resistance to work culture change must be addressed to ensure successful implementation. With the right strategy, e-government can contribute significantly to economic efficiency and sustainable growth.
Sikap Perusahaan Terhadap Pelaksanaan CSR di Kabupaten Sidoarjo Munari, Munari
Cakrawala Vol. 7 No. 1: Desember 2012
Publisher : Badan Riset dan Inovasi Daerah Provinsi Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32781/cakrawala.v7i1.174

Abstract

Program corporate sosial responsibility (CSR) yang dilakukan oleh perushaan-perusahaan sangat bermanfaat bagi pemberdayaan masyarakat yang tinggal disekitar perusahaan-perusahaan. Tujuan penelitian adalah untuk mengkaji pelaksanaan program-program SCR sebagai alat pemberdayaan masyarakat dalam rangka menurunkan angka kemiskinan dan pengangguran di Kabupaten Sidoarjo. Dengan menggunakan analisis statistic deskriptif hasil penelitian menunjukkan bahwa sikap perusahaan yang disurvei berada pada tingkatan defensive atas keberadaan CSR.
Pelatihan Akuntansi Toko Trubus Karya Print untuk Meningkatkan Kualitas Laporan Keuangan Berbasis SAK EMKM: Pengabdian Suryaningrum, Diah Hari; Munari, Munari
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3656

Abstract

The Financial Accounting Standards for Micro, Small, and Medium Enterprises (MSMEs) are one of the financial standards established to facilitate the preparation and presentation of simpler and more understandable financial reports for investors and creditors to provide financing assistance to MSME entrepreneurs. This condition occurred at the Trubus Karya Print Shop, a used printer service and trading business. This TKP Shop has been established for a long time and has adequate business activities, but has not been able to properly implement the EMKM SAK. This background is interesting to study related to the implementation of the EMKM SAK. This EMKM SAK consists of three components: the statement of financial position, the income statement, and notes to the financial statements. The results of observations during this community service showed that the financial system at the TKP Shop was recorded manually and was still very simple. The reason for making simple records was because the owner still did not understand how to prepare financial reports in accordance with standards and due to time constraints, so that preparing financial reports in accordance with the EMKM SAK has not yet been implemented. The results of the training and creation of this accounting system are expected to provide financial information for the TKP Shop owner.
Influence of Enviromental, Social, and Governance (ESG) and Company Size on Company Value in Basic Materials Sector (2021-2023) Febrianti, Dela; Munari, Munari
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.871-880

Abstract

Purpose: The study aims to examine the influence of Enviromental, Social, and Governance (ESG) and company size on company value. Methodology: The methodology describes the quantitative approach, purposive sampling, and use of secondary data from the annual reports and sustainability reports of 31 companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. Multiple linear regression analysis was applied.. Results: The results show that ESG does not contribute to company value, while company size has a significant impact. Fidings: The findings highlight the absence of a significant impact of ESG on company value, contrary to the common belief that ESG drives company value. However, company size was found to have a significant impact on company value. Novelty: The uniqueness of this study lies in its exploration of ESG in the basic materials sector, providing new insights into how non-financial factors, such as ESG, affect company value in emerging markets such as Indonesia. Originality: Originality is demonstrated by combining ESG and company size into a single model to assess their impact on company value, particularly in the context of companies listed on the Indonesia Stock Exchange (IDX). Conclusion: The conclusion emphasizes that although ESG does not significantly affect company value, company size plays a key role in determining company value. Type of Paper: This article is accurately classified as a research article, focusing on empirical data analysis.
Impact of E-Commerce and Accounting Information Systems on Entrepreneurship Decisions: A Case Study of Accounting Students at UPNVJT Mauluddyah, Diva Ayu Rahma; Munari, Munari
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.935-950

Abstract

Purpose: This study examines the role of E-Commerce and Accounting Information Systems (AIS) in encouraging entrepreneurial decisions among students at UPNVJT. Methodology: A literature review method was used, drawing from articles accessed via the Publish or Perish 8 application, with keywords such as e-commerce, AIS, entrepreneurship, and entrepreneurial interest. Results: The study finds that while e-commerce alone does not significantly influence entrepreneurial decisions, AIS does. The combined effect of AIS and e-commerce has a significant impact on entrepreneurial decision-making. Findings: Technological knowledge and intrinsic motivation significantly influence students' entrepreneurial choices. Novelty: The impact of accounting information systems and e-commerce on students' entrepreneurial choices is examined in this study. This study uniquely integrates the roles of e-commerce and AIS in shaping entrepreneurial decisions, with a specific focus on UPNVJT accounting students. Originality: Unlike prior research, this study uses SPSS analysis and a specific focus on accounting students to assess the impact of these technologies on entrepreneurial intentions. Conclusion: While e-commerce alone has minimal impact, integrating AIS for financial management and e-commerce for marketing can provide students with the necessary tools to pursue entrepreneurship. Type of Paper: Research Paper
Kinerja Karyawan pada Perseroan Terbatas MGS Berkarya Mandiri di Kabupaten Sigi Tinungki, Reza Angga Saputra; Halim, Rahmawati; Munari, Munari
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 5, No 1 (2026): January 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v5i1.7597

Abstract

The results of this study indicate that Employee Performance at PT. MGS Berkarya Mandiri, Sigi Regency has not been running optimally, this is caused by the failure to achieve the performance indicators used in this study, such as the quality aspect which has not been optimal due to the low responsiveness, discipline, and accuracy of the employees in the company in carrying out their duties. The quantity aspect has not been optimal because there are still a number of activities that do not reach the target. The punctuality aspect has not been running optimally due to frequent delays in completing tasks. The effectiveness aspect has been running optimally due to the large number of facility and infrastructure resources allocated to support each employee's activities in the company to achieve the desired results in several work units. The independence aspect has not been running optimally because there are still some employees who actually transfer their tasks and work to other employees where the work should be completed by employees in their fields. The interpersonal impact aspect has been running optimally because the work commitment of employees in the company is quite good towards what is their obligation as employees
Co-Authors Afsari, Nur Arilia, Diah Kristina Aulia, Rizkha Putri Diah Hari Suryaningrum Dzakiyah, Annisa Aliyyatud Febrianti, Dela Fitri Hardiyanti, Fitri Lusia Salmawati Mauluddyah, Diva Ayu Rahma Muhammad Ryman Napirah Nurmalasari, Emy Octaviyah, Dwi Nazilah Puspitasari, Dana Putri, Rentaulina Rahmawati Halim Rozi, M Mufti Fahrul Rusli, Graciela Etikaria Siti Nurhidayah Sundari, Sri Timoriawan, Shanella Oktabilla Tinungki, Reza Angga Saputra Vidyanto, Vidyanto