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FE UPNV Jawa Timur
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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
Quality of Academic Services: A Phenomenological Study at the Bureau of Academic and Student Affairs Munari, Munari; Mufti, Mohamad Irfan; Hakim, Abd.; Badollahi, Muh. Zainuddin; Kondoj, Telly Hetty Isje
Journal La Edusci Vol. 6 No. 6 (2025): Journal La Edusci
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallaedusci.v6i6.2858

Abstract

This study investigates the quality of academic services at the Bureau of Academic, Student Affairs, and Planning (BAKP) of Tadulako University in Palu. The research uses a qualitative phenomenological approach to explore how academic services are delivered and perceived by students, focusing on five key dimensions: reliability, assurance, physical evidence (tangibles), empathy, and responsiveness. Data were collected through interviews, observations, and documentation from both students and administrative staff. The findings reveal a range of issues that hinder optimal service delivery, including long waiting times, lack of punctuality, inadequate infrastructure, insufficient responsiveness, and undertrained personnel. Students often face delays and miscommunications due to bureaucratic inefficiencies and limited access to information. Moreover, the physical environment, such as cramped waiting areas and poor air conditioning, contributes to user dissatisfaction. Although Standard Operating Procedures (SOPs) are in place, they are not consistently implemented or publicly displayed, further complicating the service process. Officers acknowledge constraints such as understaffing and technical challenges, including frequent network disruptions. Despite efforts to improve services via online platforms, many processes still require manual handling, reducing efficiency and service satisfaction. The study concludes that academic service quality at BAKP requires strategic improvements in human resources, infrastructure, and digital integration to meet students’ expectations and support the university’s academic reputation.
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
Pengaruh Pengendalian Internal, Whistleblowing System, dan Komitmen Organisasi Terhadap Pencegahan Fraud Putri, Andani Rizki; Munari, Munari
Journal of Business and Economics Research (JBE) Vol 7 No 1 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i1.8691

Abstract

This study aims to analyze the influence of internal control, whistleblowing system, and organizational commitment on fraud prevention in village fund management. The emergence of irregularities in village fund administration indicates weak oversight mechanisms and a lack of ethical awareness among village officials in adhering to public accountability standards. This research was conducted using a quantitative survey approach through the distribution of questionnaires to 84 village officials from 12 villages in Lamongan District, Lamongan Regency. The collected data were processed using multiple linear regression analysis with SPSS version 30. The results show that internal control has a positive and significant effect on fraud prevention with a significance value of 0.039. The whistleblowing system also has a positive and significant effect with a significance value of 0.001, and organizational commitment likewise shows a positive and significant effect with a significance value of 0.001. Simultaneously, the three variables significantly influence fraud prevention, as indicated by an F-value of 87.410, which is greater than the F-table value of 3.1108. The Adjusted R Square value of 0.757 indicates that internal control, whistleblowing system, and organizational commitment explain 75.7% of the variation in fraud prevention. These findings emphasize the importance of strengthening village governance by implementing effective internal control systems, providing secure and reliable whistleblowing mechanisms, and building an organizational culture grounded in honesty, integrity, and moral responsibility to achieve transparent and fraud-free village fund management.
PENGARUH KOMPETENSI, MORALITAS, RELIGIUSITAS DAN BUDAYA ORGANISASI TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA Octaviyah, Dwi Nazilah; Munari, Munari
Jurnal Akuntansi Vol 12, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v12i1.2412

Abstract

ABSTRAKHingga saat ini dana desa masih menjadi ladang bagi beberapa oknum untuk bertindak fraud. Selama tahun 2023 kasus korupsi tertinggi justru terjadi di sektor desa dengan total 187 kasus terungkap. Kajian ini dilakukan untuk menguji pengaruh kompetensi, moralitas, religiusitas dan budaya organisasi terhadap pencegahan kecurangan (fraud) dalam pengelolaan dana desa. Adapun pendekatan yang dipilih dalam studi ini yaitu pendekatan kuantitatif dengan data primer. Proses pengumpulan data melibatkan penyebaran kuesioner kepada 80 responden. Responden diantaranya terdapat kepala desa, sekretaris desa, kaur keuangan atau bendahara desa, dan ketua BPD dari 20 desa di Kecamatan Laren. Penyebaran kuesioner dilakukan dengan cara datang secara door to door ke setiap kantor pemerintah desa. Data yang telah terkumpul selanjutnya dianalisis dengan regresi linier berganda dengan bantuan software SPSS versi 30. Temuan dari uji F mengindikasikan bahwa seluruh variabel penelitian secara simultan mempengaruhi pencegahan kecurangan atau fraud. Temuan dari uji t mengindikasikan bahwa variable kompetensi dan religiusitas terbukti tidak mempengaruhi pencegahan kecurangan atau fraud. Sementara itu, variable moralitas dan budaya organisasi terbukti mempengaruhi pencegahan kecurangan atau fraud.Kata kunci: Budaya Organisasi, Dana Desa, Kompetensi, Moralitas, Pencegahan Fraud, ReligiusitasABSTRACTUntil now, village funds are still a field for some people to act fraud. During 2023 the highest corruption cases occurred in the village sector with a total of 187 cases revealed. This study was conducted to examine the effect of competence, morality, religiosity and organizational culture on fraud prevention in the management of village funds. The approach chosen in this study is a quantitative approach with primary data. The data collection process involved distributing questionnaires to 80 respondents. The respondents consisting of village heads, village secretaries, financial heads or village treasurers, and BPD chairmen from 20 villages in Laren sub-district. The questionnaires were distributed by going door to door to each village government office. The data that has been collected is then analyzed with multiple linear regression through the help of SPSS software version 30. Findings from the F test indicate that all research variables simultaneously affect fraud prevention. Findings from the t test indicate that the variables of competence and religiosity are proven not to affect fraud prevention. Meanwhile, the variables of morality and organizational culture are proven to affect the prevention of fraud or fraud.Keywords: Competence, Fraud Prevention, Morality, Organizational Culture, Religiosity, Village Funds
PENGARUH KUALITAS SDM, PEMANFAATAN TI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP PENGELOLAAN DANA DESA DENGAN MODERASI KECERDASAN SPIRITUAL Timoriawan, Shanella Oktabilla; Munari, Munari
Jurnal Akuntansi Vol 12, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v12i1.2430

Abstract

ABSTRAKDi Indonesia, korupsi kemungkinan besar memengaruhi sektor pemerintahan desa, yang menunjukkan bahwasannya ada masalah signifikan dengan cara pengelolaan pendapatan desa. Ketidakmampuan dan kurangnya kesiapan otoritas desa untuk menangani jumlah uang yang relatif besar ialah satu diantara faktor utama. Sampel 102 pejabat dari 14 desa di Kabupaten Pandaan dipakai pada penyelidikan kuantitatif ini. Kuesioner menggunakan skala diferensial semantik 1–7 dipakai untuk mengumpulkan data. Dengan bantuan perangkat lunak SmartPLS versi 4.0, metode analisis yang dipakai ialah Structural Equation Modeling–Partial Least Squares (SEM-PLS). Temuan penelitian menunjukkan bahwasannya tidak setiap variabel independen secara langsung memengaruhi manajemen keuangan. Tidak ada dampak yang terlihat dari kualitas sumber daya manusia. Sebaliknya, sistem pengendalian internal serta pemanfaatan teknologi informasi sama-sama menyajikan kontribusi yang bermanfaat, dengan sistem pengendalian internal sebagai komponen yang paling penting. Telah dibuktikan bahwasannya kecerdasan spiritual memperkuat pengaruh manajemen keuangan dengan memoderasi hubungan antara manajemen keuangan dan kualitas sumber daya manusia. Namun, pada kenyataannya, variabel ini mengurangi dampak pengendalian internal dan teknologi informasi. Berlandaskan hasil ini, elemen teknis dan struktural mempunyai pengaruh yang lebih besar terhadap kinerja manajerial daripada nilai-nilai individual.Kata kunci: Kecerdasan Spiritual, Kualitas SDM, Pemanfaatan TI, Pengelolaan Dana Desa, Sistem Pengendalian InternalABSTRACTThe village government sector represents the most corruption-prone area in Indonesia, reflecting persistent and serious challenges in the management of village funds. A primary contributing factor is the limited capacity and lack of preparedness among village officials in administering relatively large financial resources. This study adopts a quantitative approach, involving a sample of 102 village officials across 14 villages within the Pandaan District. Questionnaires with a semantic differential scale from 1 to 7 were used to gather data. With the aid of SmartPLS version 4.0 software, the analysis was carried out using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that not every independent variable directly affects financial management. The impact of human resource quality is not statistically significant. On the other hand, the use of internal control systems and information technology both show beneficial effects, with internal control being the most important component. Furthermore, spiritual intelligence is found to moderate the relationship between human resource quality and financial management by strengthening its effect. However, it attenuates the influence of information technology utilization and internal control systems. These results suggest that the effectiveness of financial management is more reliant on technical and structural aspects rather than solely on personal value-based dimensions.Keywords: Human Resource Quality, Internal Control System, Spiritual Intelligence, Utilization of Information Technology, Village Fund Management.
Co-Authors Abd. Hakim Adi Gunawan, Adi Afsari, Nur Arilia, Diah Kristina Aulia, Rizkha Putri Budiwitjaksono, Gideon Setyo Diah Hari Suryaningrum Dzakiyah, Annisa Aliyyatud Febrianti, Dela Fitri Hardiyanti, Fitri Kondoj, Telly Hetty Isje Lusia Salmawati Mauluddyah, Diva Ayu Rahma Maya Novitasari Mohammad Irfan Mufti Muhammad Ryman Napirah Nurmalasari, Emy Nurmawaddah, Innaha Fadhila Octaviyah, Dwi Nazilah Puspitasari, Dana Putri, Andani Rizki Putri, Rentaulina Rafiudin, Mohammad Mirza Rahmawati Halim Rozi, M Mufti Fahrul Rusli, Graciela Etikaria Siti Nurhidayah Srikalimah, Srikalimah Sundari, Sri Timoriawan, Shanella Oktabilla Tinungki, Reza Angga Saputra Vidyanto, Vidyanto