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Implementasi Pencatatan Akuntansi Berdasarkan SAK EMKM Dalam Pemberian Bantuan Modal Usaha Dengan Pendekatan Theory Investment Pada UMKM Di Kabupaten Sorong Septi Angrayni; Munzir Munzir; Pahmi Pahmi; Annisa' Khaerani
Financial and Accounting Indonesian Research Vol. 5 No. 1 (2025): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v5i1.3121

Dalam Penelitian ini bertujuan untuk: (1) Untuk mengetahui penerapan laporan keuangan yang disusun oleh pelaku UMKM. (2) Untuk mengetahui bagaimana pelaku UMKM di Kabupaten Sorong memahami dan menerapkan pencatatan akuntansi berbasis SAK EMK .(3) Untuk mengetahui berbagai kendala yang di alami UMKM dalam menyususn laporan keuangan sesuai dengan ketentuan SAK EMKM. Pendekatan yang di gunakan dalam penelitian ini adalah pendekatan kualitatif dengan metode deskriptif analitis, melalui teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi terhadap sejumblah pelaku UMKM di Kabupaten Sorong . Hasil penelitian mengindikasikan bahwa penerapan pencatatan laporan keuangan berbasis SAK EMKM di kalangan UMKM Kabupaten Sorong masih sangat rendah. Belum adanya sistem pencatatan yang terstandarisasi menyebabkan pelaku usaha kesulitan dalam mengelola keuangan usaha secara optimal. dalam kerangka Theory of Investment, pelaku UMKM di Sorong masih berada pada tahap awal investasi yang sangat terbatas pada sumber internal (internal financing). Kendala UMKM dalam Menyusun Laporan Keuangan sesuai SAK EMKM Terdapat tiga kendala utama yang dihadapi UMKM dalam menyusun laporan keuangan sesuai standar, yaitu: (a) kurangnya pemahaman dan literasi akuntansi, (b) keterbatasan waktu karena fokus pada kegiatan operasional harian, dan (c) belum tersedianya pendampingan serta sarana pencatatan yang memadai. Faktor-faktor ini membuat pelaku UMKM kesulitan dalam menerapkan SAK EMKM secara efektif

Assistance in preparing financial reports for houses of worship with ISAK 35 standards in Sorong M. Munzir; Z. Zulkifli; S. Sabaria; Risky Febri Wanda; Anetha Way; Pinkan Olivia Marchivanalia
Journal of Community Service and Empowerment Vol. 5 No. 1 (2024): April
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jcse.v5i1.29601

Houses of worship in Sorong City have not recorded financial reports according to standards and carry out bookkeeping using manual recording. Therefore, this activity aims to provide assistance in preparing financial reports for places of worship with the ISAK 35 standard. The method of implementing the service is carried out by giving presentations accompanied by direct interactive discussions between the implementing lecturer team and participants who come from members of the Religious Communication Forum in Sorong City. There are 30 partners involved in community service, consisting of 2 students, 3 lecturers, 5 administrators each of places of worship (churches, temples, mosques and monasteries) and 5 partners who assist in broadcasting worship. Based on the results of observations and interviews conducted by the service team using random sampling of participants, it can be concluded that implementing community service can provide new insights and knowledge for participants regarding the preparation of financial reports and an understanding of the importance of accurate and accountable reports. By taking part in assistance in preparing financial reports, apart from listening to explanations in preparing financial reports, the participants also held discussions regarding the obstacles faced in managing funds and reporting that is appropriate and easy to understand by users of financial reports and technology.

Penyuluhan Hukum pada Warga Muhammadiyah dalam Aspek Tanah Wakaf di Kabupaten Sorong Perspektif Kepastian Hukum Moh Ery Kusmiadi; Munzir Munzir; Muhammad Rochib Mustaqim; Nadila Nadila
Jurnal Surya Masyarakat Vol 7, No 1 (2024): November 2024
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/jsm.7.1.2024.102-111

The Muhammadiyah organization, as one of the largest Islamic organizations in Indonesia, has many waqf land assets throughout the country, including in Sorong district, West Papua Province. Waqf land assets owned by Muhammadiyah in Sorong Regency have great potential to provide benefits to the local community, but despite the enormous potential value, the management of waqf land is often faced with a number of problems that can hinder the achievement of waqf goals. Problems with partners in service that occur in the field include a lack of understanding and awareness, many Muhammadiyah residents do not have adequate understanding and knowledge about the concept of waqf land. Complicated administration and access to legal aid, administrative processes related to waqf land, including licensing and monitoring are often complicated and time consuming. The method of implementing the service is in the form of counseling, workshops and training located at the Muhammadiyah Regional Leadership Office or Hall in Sorong Regency. The results of the service are (1) With the existence of special autonomy for Tanah Papua or Sorong so that the customary laws that apply in that area make it possible for several things to become challenges and obstacles for the service team, lecturers and students, (2) The members of the Muhammadiyah organization still lack human resources. who have an advocate background or work as a lawyer, (3) Incomplete data on waqf land means that the service process is not yet comprehensive in carrying out outreach aspects to Muhammadiyah members who have waqf land with problems or disputes in the customary legal process of the Papuan people.

Penyuluhan Hukum pada Warga Muhammadiyah dalam Aspek Tanah Wakaf di Kabupaten Sorong Perspektif Kepastian Hukum Moh Ery Kusmiadi; Munzir Munzir; Muhammad Rochib Mustaqim; Nadila Nadila
Jurnal Surya Masyarakat Vol 7, No 1 (2024): November 2024
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/jsm.7.1.2024.102-111

The Muhammadiyah organization, as one of the largest Islamic organizations in Indonesia, has many waqf land assets throughout the country, including in Sorong district, West Papua Province. Waqf land assets owned by Muhammadiyah in Sorong Regency have great potential to provide benefits to the local community, but despite the enormous potential value, the management of waqf land is often faced with a number of problems that can hinder the achievement of waqf goals. Problems with partners in service that occur in the field include a lack of understanding and awareness, many Muhammadiyah residents do not have adequate understanding and knowledge about the concept of waqf land. Complicated administration and access to legal aid, administrative processes related to waqf land, including licensing and monitoring are often complicated and time consuming. The method of implementing the service is in the form of counseling, workshops and training located at the Muhammadiyah Regional Leadership Office or Hall in Sorong Regency. The results of the service are (1) With the existence of special autonomy for Tanah Papua or Sorong so that the customary laws that apply in that area make it possible for several things to become challenges and obstacles for the service team, lecturers and students, (2) The members of the Muhammadiyah organization still lack human resources. who have an advocate background or work as a lawyer, (3) Incomplete data on waqf land means that the service process is not yet comprehensive in carrying out outreach aspects to Muhammadiyah members who have waqf land with problems or disputes in the customary legal process of the Papuan people.

Leadership Style and Work Motivation on Job Satisfaction: A Study on The State Civil Apparatus of The Southwest Papua Province Rifai Maruapey; Wa Ode Likewati; Mervin Irian Sadipun Komber; Munzir Munzir
Manajemen Bisnis Vol. 16 No. 01 (2026): April
Publisher : Universitas muhammadiyah malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/mb.v16i01.44034

This study seeks to examine the impact of leadership style and work motivation on the job satisfaction of Civil Servants (ASN) at the Department of Manpower, Transmigration, Energy, and Mineral Resources of Southwest Papua Province. The main problem addressed is the low level of job satisfaction among civil servants, which is suspected of being influenced by leadership style and work motivation. This research uses a quantitative approach with a survey method involving 35 ASN as respondents. The research instrument was a questionnaire tested for validity and reliability, and data were analyzed using multiple linear regression with SPSS. The results indicate that, simultaneously, leadership style and work motivation significantly affect ASN job satisfaction (R² = 0.948; F = 292.512; sig. 0.000). However, only work motivation has a significant partial effect, while leadership style does not. The conclusion is that work motivation is the most dominant factor in improving ASN job satisfaction. It is recommended that the institution prioritize strengthening work motivation to sustainably enhance performance.

Competency Enhancement and Effective Communication as Drivers of Organizational Performance: An Application of the Work Competence Theory Golda Agustha Sagrim; Vebby Anwar; Wa Ode Likewati; Munzir Munzir
Manajemen Bisnis Vol. 16 No. 01 (2026): April
Publisher : Universitas muhammadiyah malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/mb.v16i01.44036

This article explores the impacts of competency enhancement strategies and effective communication on organisational performance by applying the Theory of Work Competence. The research aims to analyse both the direct and indirect influence of improving work competence and effective communication in an organisational setting. A quantitative approach was employed, utilising questionnaires distributed to organisational employees, and data was analysed using multiple linear regression. The findings indicate that both competency enhancement strategies and effective communication have a significant positive effect on organisational performance, both individually and simultaneously. Employees who possess more competence and engage in effective communication demonstrate improved performance, contributing to the achievement of organisational goals. The study concludes that developing work competencies and fostering effective communication are key drivers of organisational success. It is recommended that organisations implement continuous training programmes and establish open communication channels to sustain and further enhance their performance. Future research should consider additional factors, such as leadership style and organisational culture, to provide a more comprehensive understanding of performance improvementss.

Sanksi Perpajakan dan Kesadaran Wajib Pajak pada Kepatuhan Wajib Pajak Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Sorong Deftiara Felda Pramita N; Pahmi Pahmi; Munzir Munzir
Financial and Accounting Indonesian Research Vol. 4 No. 2 (2024): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v4i2.601

This study aims to determine the effect of tax sanctions, tax administration system and taxpayer awareness on taxpayer compliance. This type of research is quantitative research using primary data and measured by a likert scale. Tha number of samples used in this study were 99 respondents of Micro, Small and Medium Enterprises (MSMEs) taken from the Integrated Business Service Center (IBSC) of Sorong Regency which was determined by purposive sampling. technique. The analysis method used is multiple regression analysis which is processed using Statistical Package for the Sosial Sciences (SPSS) version 25. The data research instrument in this study uses validity and reliability test. this research hypothesis test uses the R2 test, f test, and t test. The result of this study indicate that the tax sanctions variable has a positive and insignificant effect on taxpayer compliance, taxpayer awareness has a positive and significant effect on taxpayer compliance.

Tingkat Pengetahuan Wajib Pajak Pada Kepatuhan Membayar Pajak Di Kabupaten Sorong Kamila Maulidiya Nisak; Pahmi Pahmi; Munzir Munzir
Financial and Accounting Indonesian Research Vol. 4 No. 2 (2024): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v4i2.603

The purpose of this study was to see the effect of the level of taxpayer knowledge on compliance with paying taxes. This study discusses the level of compliance of taxpayers in paying taxes in the Sorong Regency area. Based on observations that have been made before conducting this research, researchers see that there is still low compliance and knowledge of taxpayer to carry out their tax obligations in accordance with tax regulations, so researchers are interested in conducting research on this topic. This study uses a quantitative approach, the sampling of this study uses the Slovin formula, the sample size is 99 individual taxpayer repondents. The results of this study indicated that the level of knowledge of taxpayers has a positive and significant effect on tax compliance in Sorong Regency. The most basic thing that every taxpayer has is knowledge, because without knowledgxation, it will make it difficult for taxpayers to carry out their tax obligations. Taxpayers who have good knowledge of tax regulations and obligations are more likely to understand the importance of paying taxes.

Pengungkapan Lingkungan, Sosial, dan Tata Kelola terhadap Kinerja Perusahaan Perbankan Indonesia diproksikan dengan Profitabilitas Dimas Budiman Sujatmiko; Yusron Difinubun; Munzir Munzir
Financial and Accounting Indonesian Research Vol. 4 No. 2 (2024): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v4i2.666

This purpose of this study is to determine whether Environmental,Social,and Governance (ESG) disclosure ha an influence on profitability (ROE). The sample in this study was 16 banking companies listed on the Indonesia Stock Exchange (BEI) obtained using the purposive sampling method and the security year was 2019 - 2022. The type of data used is secondary data in the form of financial reports,annual reports and sustainability reports. The results of this 1). Environmental disclosure has a negative and insignificant effect on the profitability of banking companies listed on the IDX. This result means that environmental disclosure has not become a determining factor in influencing the profitability of banking companies. 2). Social disclosure has a negative and insignificant effect on the profitability of banking companies listed on the IDX. This result means that social disclosure has not become a determining factor in influencing the profitability of banking companies. 3). Governance disclosure has a positive and insignificant effect on the profitability of banking companies listed on the IDX. This result means that governance disclosure has not become a determining factor in influencing the profitability of banking companies.

Analisis Akuntabilitas Pengelolaan Bantuan Langsung Tunai Dana Desa terhadap Kinerja Pemerintah Desa Sekban Kabupaten Fakfak dengan Sistem Pengendalian Internal sebagai Variabel Moderasi Mirasty Manggalatu; Munzir Munzir; Musriani Musriani
Financial and Accounting Indonesian Research Vol. 5 No. 1 (2025): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v5i1.2989

Penelitian ini menganalisis pengaruh akuntabilitas dan transparansi dalam pengelolaan Bantuan Langsung Tunai Dana Desa (BLT-DD) terhadap kinerja pemerintah Desa Sekban, Kabupaten Fakfak, dengan sistem pengendalian internal sebagai variabel moderasi. Penurunan jumlah penerima BLT-DD dari 127 orang (2020–2022) menjadi 70 orang (2023) dan 50 orang (2024) mengindikasikan tantangan tata kelola. Menggunakan pendekatan kuantitatif, data primer dari 44 responden penerima BLT-DD dikumpulkan melalui kuesioner berbasis skala Likert dan dianalisis dengan regresi linier berganda serta uji moderasi menggunakan SPSS 25. Hasil menunjukkan bahwa akuntabilitas dan transparansi berpengaruh positif dan signifikan terhadap kinerja pemerintah desa (R² = 0.805, p < 0.05), tetapi sistem pengendalian internal tidak signifikan memoderasi hubungan antara akuntabilitas dan kinerja (p > 0.05), meskipun signifikan untuk transparansi (p < 0.05). Penelitian ini merekomendasikan peningkatan sosialisasi, penyediaan saluran pengaduan, dan penambahan variabel kualitatif seperti persepsi masyarakat untuk penelitian selanjutnya.

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