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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) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Bima Journal : Business, Management and Accounting Journal Jurnal PKM Manajemen Bisnis Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Munari, Munari
Universitas Pembangunan Nasional Veteran Jawa Timur
Agriculture, Biological Sciences & Forestry Humanities 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.
Dampak Kecerdasan Intelektual, Integritas, dan Academic-Self Efficacy Terhadap Academic Fraud Dengan Sikap Etis Mahasiswa Sebagai Variabel Moderasi Innaha Fadhila Nurmawaddah; Munari Munari
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (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.
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.
Analisis Faktor-Faktor yang Mempengaruhi Kecenderungan Fraud Akuntansi Di Pemerintahan Desa Se-Kecamatan Mojoagung Kabupaten Jombang Mochamad Thorik; Munari ,
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 2 (2022): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v13i2.3262

Abstract

Fraud is one of the big problems in accounting. Corruption has to do with fraud. In 2015 the central government allocated a considerable village-level budget to the village head for village-level development, but in reality there are still many cases of village governments misusing village funds. Therefore, the purpose of the study was to determine whether organizational culture, effectiveness of internal controls, adherence to accounting rules and compensation conformity negatively influence accounting fraud tendencies. Quantitative is this type of research. The primary data used in this research was distributed through an online questionnaire filled out by 54 respondents, consisting of the Village Head, Village Secretary, and Head of The Village Government Finance Section of Mojoagung District of Jombang Regency. Multiple linear regression analysis is used to analyze the data in this research. The results of this study showed that organizational culture and adherence to accounting rules had an insignificant positive influence, while the effectiveness of internal controls had a significant negative influence and the suitability of compensation had no significant negative influence on accounting fraud tendencies. Keywords: Culture; Effectiveness; Obedience; Conformity; Fraud
Strategi Peningkatan dan Pertanggungjawaban Dana pada Panti Asuhan Darul Hikmah Gubeng Surabaya Jawa Timur R. Muh. Syah Arief Atmaja Wijaya; Diah Hari Suryaningrum; Munari Munari; Zidan Ardiansyah; Alexa Nora Soraya; Meylina Amelia Ardi; Melati Cahyaning; Faizah Mahdiyyah Fiddien
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2056

Abstract

This community service activity aims to enhance transparency and strategic fund management at the Darul Hikmah Gubeng Orphanage in Surabaya by leveraging digital technology and strengthening the institution’s branding capabilities. A participatory approach was implemented through training in visual content creation using Canva and CapCut, as well as outreach on the QRIS-based digital donation system. Evaluation, conducted through questionnaires and group discussions, demonstrated an increase in the administrators’ understanding of the concepts of accountability, public reporting, and digital communication skills. The results of the activity indicate that the social branding strategy and reporting through social media contributed significantly to building donor trust and expanding the community support network. This model is expected to be replicated in other social institutions with similar needs.
Peran Profitability sebagai Moderasi: Sales Growth, Transfer Pricing, Capital Intensity dan Tax Avoidance Maya Novitasari; Srikalimah Srikalimah; Munari Munari
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2712

Abstract

Tax is the main income for the government, so it is very reasonable if the government wants all taxpayers in Indonesia to pay their tax obligations according to applicable policies. This study aims to analyze and prove the effect of sales growth, transfer pricing, and capital intensity on tax avoidance with profitability as a moderating variable in real estate and property companies listed on the Indonesia Stock Exchange during the 2020-2023 period. The data sources were obtained from the Indonesia Stock Exchange website and the official websites of each related company. The population in this study was 92 companies with a total sample of 328. This study shows that sales growth has an effect on tax avoidance, transfer pricing has no effect on tax avoidance, and capital intensity has no effect on tax avoidance. In addition, it is also shown that profitability is unable to moderate the effect of sales growth on tax avoidance, profitability is unable to moderate the effect of transfer pricing on tax avoidance, and profitability is unable to moderate the effect of capital intensity on tax avoidance.
Impact of Accountability and Transparency On ZIS Fund Management : A Case Study of BAZNAS Sidoarjo Regency Shinta Aliyah Putri; Munari Munari
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.27-32

Abstract

Purpose : This study aims to determine and empirically test the relationship between accountability and transparency in the management of ZIS funds. Method: The research uses a quantitative method with a questionnaire distributed to employees as respondents. The data collected were analyzed using multiple linear regression to test the hypothesis. Results: The results show that the implementation of the Accountability Anda Transparency  have a positive and significant effect on management of ZIS funds, both partially and simultaneously. Findings: High accountability and transparency are very important in increasing the effectiveness of ZIS fund management, both in terms of public trust, governance, and institutional accountability. Novelty: This study provides a contextual analysis of how accountability and transparency factors affect the management of ZIS funds in related management institutions. Originality: Unlike previous studies, this research specifically focuses on BASNAZ Sidaorjo Regency and uses SPSS analysis to assess the performance of related institutions in managing ZIS funds. Conclusion: The implementation of accountability and transparency plays an important role in improving institutional performance. The findings provide valuable implications for other organizations working in the same field. Type of Paper: Research Paper
Co-Authors Adi Gunawan Alexa Nora Soraya Ali Saifudin Budiwitjaksono, Gideon Setyo Delviana Dama Yanti Diah Hari Suryaningrum Diah Kristina Arilia Dimas Arya Kusuma Dinar Gusti Nabilah Faizah Mahdiyyah Fiddien Ilham Agung Santoso Innaha Fadhila Nurmawaddah Lutfiana Ayu Pradita Marizka Distya Anastasia Marizta Rana Amira Marizta Rana Amira Maya Novitasari Melati Cahyaning Meylina Amelia Ardi Mochamad Thorik Muhammad Affan Rizqi Nabila Fitri Indah Kurniawati Norma Riza Umami Sarwono R. Muh. Syah. Arief Atmaja Wijaya Shinta Aliyah Putri Srikalimah, Srikalimah Verina Christi Zakharia Vito Trinova Zidan Ardiansyah