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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Riset Ekonomi & Bisnis Akuisisi : Jurnal Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi JASF (Journal of Accounting and Strategic Finance) International Journal of Economics Development Research (IJEDR) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Management and Bussines (JOMB) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Munari, Munari
Universitas Pembangunan Nasional Veteran Jawa Timur
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Penurunan Tarif Pph, Penerapan E-Registration, E-Filing, E-Billing dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Umkm pada KPP Krembangan Surabaya Dinar Gusti Nabilah; Munari Munari
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.6152

Abstract

This research aims to empirically test and prove the effect of reducing income tax rates, implementing e-registration, e-filing, e-billing, and tax socialization on MSME taxpayer compliance at the Krembangan Surabaya KPP. The research method used is quantitative with the type of data used is primary data. The research results show that the reduction in income tax rates has a positive and insignificant effect, the implementation of e-registration has a positive and significant effect, the implementation of e-filing has a positive and significant effect, the implementation of e-billing has a positive and significant effect, and the socialization of taxation has a positive and insignificant effect. The conclusion is that the technology applied in the taxation system has a significant impact on taxpayer compliance. Keywords: Reducing Income Tax Rates, E-Registration, E-Filing, E-Billing, Taxation
Literasi Keuangan, Pendapatan dan Manajemen Pengelolaan Keuangan Terhadap Kinerja Keuangan UMKM di Kelurahan Ngagel Rejo Kota Surabaya Nabila Fitri Indah Kurniawati; Munari Munari
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.6325

Abstract

The purpose of this study is to test and prove the effect of financial literacy, income, and financial management on the financial performance of MSMEs in the Ngagel Rejo Village, Surabaya City. The research method uses quantitative research. The results of this study indicate that: a) Financial Literacy on MSME Financial Performance has a significant P-Value of 0.029; b) Income on MSME Financial Performance has a significant P-Value of 0.000; c) Management of Financial Management on MSME Financial Performance has a significant P-Value of 0.429. In conclusion, financial literacy and income have a positive and significant effect on MSME financial performance, while financial management does not have a positive effect on MSME financial performance. Keywords: Financial Literacy, Income, Finance, MSMEs
The Influence of E-Commerce and Social Media on Revenue Growth Moderated by Production Costs in Micro, Small, and Medium Enterprises (MSMES) Dimas Arya Kusuma; Munari Munari
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 1 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.5471

Abstract

Micro, Small, and Medium-Sized Enterprises (MSMEs) play a vital role in Indonesia's economy, yet many of them risked bankruptcy during the COVID-19 epidemic. This study aims to analyze the impact of social media and e-commerce on MSME income with the moderation of production costs. A quantitative descriptive approach was employed in this study to analyze the data obtained from the research instrument, a questionnaire. The approach included tests for validity, reliability, normality, autocorrelation, multicollinearity, heteroscedasticity, moderation regression analysis (MRA), F and t statistical tests, and the coefficient of determination test (R2). The results show that e-commerce and social media do not have a significant individual impact on increasing MSME income, and production costs do not moderate this relationship. The implications of this study highlight the importance of effective production cost management to maximize the benefits of digital technology in increasing MSME income. This study recommends expanding the sample scope and using mixed methods for more in-depth analysis in the future.
Pengaruh Motivasi, Persepsi Biaya Chartered Accountant Terhadap Minat Sertifikasi Profesi Chartered Accountant Dengan Tingkat Pemahaman Akuntansi Sebagai Variabel Moderasi Zakharia Vito Trinova; Munari Munari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10989

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi, persepsi biaya chartered accountant terhadap minat sertifikasi profesi chartered accountant dengan tingkat pemahaman akuntansi sebagai variabel moderasi pada mahasiswa akuntansi Universitas Pembangunan Nasional “Veteran” Jawa Timur. Metode yang digunakan dalam penelitan ini yaitu menggunakan pendekatan kuantitatif. Teknik pengumpulan data dalam penelitian ini yaitu kuesioner. Jumlah populasi 288 mahasiswa akuntansi dan sampel 74 responden. Data diolah dan dianalisis dengan perangkat lunak SPSS Versi 26. Hasil penelitian yaitu motivasi berkontribusi, persepsi biaya chartered accountant tidak berkontribusi terhadap minat sertifikasi profesi chartered accountant, serta tingkat pemahaman akuntansi tidak dapat memoderasi hubungan antara motivasi dan persepsi biaya chartered accountant terhadap minat sertifikasi profesi chartered accountant.
Pengaruh Integritas, Moralitas Individu, dan Whistleblowing system Pada Aparatur Desa Terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa di Kecamatan Tanggulangin Sidoarjo Ilham Agung Santoso; Munari Munari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i2.10603

Abstract

Village fund management plays a strategic role in supporting development and improving community welfare. However, its implementation still faces a high risk of fraud, which may undermine accountability and hinder development outcomes. This study aims to examine the influence of integrity, individual morality, and the whistleblowing system on fraud prevention in village fund management in Tanggulangin District, Sidoarjo Regency. A quantitative approach was employed with 90 village officials selected through purposive sampling from 18 villages. Data were collected using a questionnaire and analyzed using Structural Equation Modeling with Partial Least Square (SEM-PLS). The findings indicate that integrity, individual morality, and the whistleblowing system each have a significant effect on fraud prevention, with integrity showing the strongest influence. These results emphasize that fraud prevention efforts rely not only on formal oversight mechanisms but also on the personal characteristics of village officials and the availability of a trustworthy reporting system.
Co-Authors Adi Gunawan Ali Saifudin Delviana Dama Yanti Diah Kristina Arilia Dimas Arya Kusuma Dinar Gusti Nabilah Ilham Agung Santoso Lutfiana Ayu Pradita Marizka Distya Anastasia Marizta Rana Amira Marizta Rana Amira Mochamad Thorik Muhammad Affan Rizqi Nabila Fitri Indah Kurniawati Norma Riza Umami Sarwono Verina Christi Zakharia Vito Trinova