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All Journal Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Dimensi PRIVE: Jurnal Riset Akuntansi dan Keuangan Majalah Ekonomi Jambura Economic Education Journal Jurnal Analisa Akuntansi dan Perpajakan PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Nusantara Science and Technology Proceedings Jurnal Revenue : Jurnal Ilmiah Akuntansi Forum Bisnis dan Kewirausahaan Jurnal Abdi Masyarakat Indonesia Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Behavioral Accounting Journal Jurnal Akuntansi AKTIVA Journal of Indonesian Management Bakti Sekawan : Jurnal Pengabdian Masyarakat Estungkara: Jurnal Pengabdian Pendidikan Sejarah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Sunani, Avi
Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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SAMPLING AUDIT DENGAN METODE MONETARY UNIT SAMPLING (MUS) ATAS AKUN BEBAN USAHA PT X OLEH KAP ABC Puspitasari, Alifia Putri; Sunani, Avi
Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i1.8623

Abstract

This study analyzes the application of the Monetary unit sampling (MUS) method in the audit of the operating expense account at PT X conducted by KAP ABC. The research objective is to determine the effectiveness of MUS in determining a representative and material sample. Qualitative research methodology using data collection techniques with interviews, observations, and documentation. This research was conducted by calculating the materiality level and sampling interval based on PT X's financial data as of December 31, 2023. Researchers used 11 operating expense accounts that were selected for testing, there were 4 accounts that met the criteria that could be sampled based on random start and interval sampling calculations. The results showed that MUS can assist auditors in selecting samples that include significant items, thereby increasing the efficiency and effectiveness of the audit process. This study also emphasizes the importance of auditor independence in determining appropriate audit procedures to ensure the quality of audit results in accordance with professional standards. The implication of this research is intended for auditors to use the MUS method in business expense audits to obtain more precise and reliable results.
Pengaruh Moralitas Individu, Budaya Organisasi, Dan Sistem Pengendalian Internal Terhadap Risiko Fraud Cahyaningrum, Regita Putri; Muslimin, Muslimin; Sunani, Avi
Jambura Economic Education Journal Vol 7, No 3 (2025): : July 2025
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v7i3.27411

Abstract

 The aim of the following research is to understand the influence of individual morality, organizational culture, and the internal control system on the risk of fraud in the management of the APBDes in Buduran District. The method used is quantitative. Research results show that individual morality has a significant impact on the risk of fraud. Organizational culture does not have a significant impact on fraud risk and the internal control system does not have a significant impact on fraud risk. The conclusions from this research are as follows: (1) a high level of individual moral reasoning does not rule out the possibility that someone will commit fraud, especially in terms of APBDes management; (2) a bad culture does not guarantee that fraud does not occur, organizational culture cannot reduce fraud caused by intimidation and dishonesty of village officials who encourage agencies to achieve certain goals related to village financial fraud; (3) the village government does not implement an internal control system well, which shows a low level of internal knowledge
Rancang Bangun Difabel Experience Management Learning bagi Anak Berkebutuhan Khusus pada Sekolah Luar Biasa Sasanti Wiyata: Designing Difabel Experience Management Learning for Children with Special Needs at Sasanti Wiyata Special School Sunani, Avi; Chairil, Augustin Mustika; Al Haromainy, Muhammad Muharrom; Hardiansyah, In Naka Malik; Christianty, Theressa Marry; Waskito, Achmad Derajat
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 12 (2024): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v9i12.8305

Abstract

Sasanti Wiyata Special School (SLB) is one of the special schools in Surabaya that has students with special needs. The results from the focus group discussion revealed the partners' issues, namely the lack of utilization of information and communication technology and the insufficient digital learning experiences for children with special needs. This community service activity aims to enhance the partners' skills in using digital-based learning methods and to improve the abilities of students with special needs in utilizing digital technology for learning. The method of implementing this community service is carried out by providing training, assistance, and evaluation of activities. The training and mentoring were measured using pre-tests and post-tests. The pre-tests and post-tests were processed using descriptive statistics, which showed an improvement in the understanding and skills of the teachers in creating, using, and integrating learning materials on the DXML (Difabel Experience Management Learning) platform. This platform serves as a tool that integrates the Learning Management System (LMS) and the Learning Experience Platform (LXP). The advantage (value proposition) of the synergy between the implementation of LMS and LXP is the customizable DXML that can be tailored to the characteristics of children with special needs at SLB Sasanti Wiyata, specifically those who are hearing impaired and intellectually disabled. From this activity, an increase in the skills of teachers and students in using the DXML digital platform was achieved, making the teaching and learning process easier. Therefore, this community service needs to be carried out continuously.
Analysis of Access to Financial Services on Poverty Alleviation with MARS Approach Effendi, Moch Bisyri; Sunani, Avi
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 1 (2020): April - July 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.2185

Abstract

This study aimed to determine the barriers of public access to financial services and their effects on poverty alleviation. The sample used was 6 ASEAN countries (Indonesia, Singapore, Malaysia, Vietnam, Thailand, and the Philippines) from 2006 to 2015. The analytical method used was the MARS. MARS is one of the nonparametric regression methods as an alternative to the multiple linear regression method, which must fulfill parametric assumptions. The results of the study using MARS show that the model formed has a high coefficient of determination, and criteria of the test of the suitability of the model are met. In other words, multivariate adaptive regression spline (MARS) can explain well the variability of the independent variables on the dependent variable. The results of the hypothesis testing using the MARS method show that indicators of macroeconomic, social, bank characteristics, institutions, and regulations affect access to financial services (AFS) and AFS affect poverty alleviation. This finding shows that increasing AFS will affect poverty reduction, and to increase public AFS can be done by minimizing macroeconomic, regulatory, social, bank, and institutional constraints.
The effect of pecking order, trade-off and market timing theories on capital structure in commercial banking companies listed on IDX Africa, Laely Aghe; Sunani, Avi
The Indonesian Accounting Review Vol. 7 No. 2 (2017): July - December 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.1398

Abstract

Capital structure has an impact on the short and long term. Funding provided by banks is inseparable from the availability of funds from third parties in the form of savings, demand deposits and deposits. The entry of third party funds must be balanced with the funds disbursed by the company. Therefore, management policy greatly determines the position and composition of funding. This study aims to analyze and determine several capital structure theories, namely Pecking Order Theory, Trade-Off Theory and Market Timing Theory. The variable of Pecking Order Theory is represented by funding deficit, long-term debt, and total debt. The variable of Trade-Off Theory is represented by tangi-ble assets, growth, size, profitability, total debt, and long-term debt. The variable of Mar-ket Timing Theory is represented by Equity Finance Weighted Average of market to book ratio and leverage ratio. This research is quantitative research. The samples used in this study are 100 data of commercial banking companies listed on IDX period 2011 - 2015. Data are obtained using purposive sampling method from banks registered at www.idx.go.id. Multiple Liner Regression is used in analyzing data using SPSS IBM 23. The results of the research show that Trade-Off and Market Timing Theories can be implemented by banking companies in terms of determining capital structure. This re-search implication is to enhance management choices, especially on how to set capital structure of the company.
Analisis Faktor-faktor yang Mempengaruhi Minat Penggunaan Fintech Lending Hatif Haqqi, Muhammad; Sunani, Avi; Suryaningrum, Diah Hari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.5401

Abstract

Penelitian ini berupaya menyelidiki unsur-unsur yang memengaruhi minat penggunaan fintech lending dengan menggunakan teori Technology Acceptance Model (TAM), seperti persepsi kemudahan penggunaan, persepsi kegunaan, persepsi risiko, persepsi kepercayaan, persepsi inovasi, dan persepsi kesehatan finansial. Data primer digunakan dalam penelitian kuantitatif ini. Kuesioner digunakan sebagai sarana pengumpulan data dalam penelitian ini. Populasi penelitian ini terdiri dari 11.661.009 entitas, yang semuanya adalah penduduk Jawa Timur dan menggunakan fintech lending. Sampel sebanyak 145 entitas disurvei menggunakan metode purposive sampling. Analisis SEM-PLS dilakukan dengan menggunakan SmartPLS versi 4.0. Temuan penelitian ini menunjukkan bahwa persepsi kemudahan penggunaan, persepsi kegunaan, persepsi kepercayaan, persepsi inovasi, dan persepsi kesehatan finansial berpengaruh terhadap sikap. Sebaliknya persepsi risiko tidak berpengaruh terhadap sikap, serta sikap berpengaruh terhadap minat penggunaan fintech lending. Persepsi kemudahan penggunaan mempengaruhi persepsi kegunaan. Temuan lain sikap dapat memediasi pengaruh persepsi kemudahan penggunaan, persepsi kegunaan, persepsi kepercayaan, persepsi inovasi, dan persepsi kesehatan finansial terhadap minat penggunaan fintech lending.
Dampak Penerapan Perubahan Tarif PPN Menurut UU HPP No. 7 Tahun 2021 pada PT. POV Alya Safira, Miya; Sunani, Avi
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 2 (2024): : September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i2.3414

Abstract

Tax regulations in Indonesia have undergone many changes by harmonizing tax regulations with the hope of increasing stable and balanced economic growth and recovery after covid-19 by increasing the VAT rate to 11% as regulated in the HP law number 7 of 2021.The purpose of this study is to determine the possible impact on PT POV related to the change in Value Added Tax rate. The qualitative method is the method that has been applied to conduct this research, which uses a descriptive approach by explaining a phenomenon that occurs and describing events in the field. Data collection techniques are obtained through interviews and documentation. The results of this study indicate that changes in the amount of VAT rates cause adjustments to the system by KJA in managing VAT at PT POV, namely related to e-invoicing and Microsoft Excel applications. Changes in VAT rates also affect sales made by PT POV which have decreased significantly from the March 2022 tax period before the tax rate has changed to 11%. Researchers provide advice to future researchers to conduct research with a wider object related to the impact of changes in VAT rates.
Co-Authors Africa, Laely Aghe Alya Safira, Miya Arifah Diah Arini A. Purba Atriani, Dewi Cahyaningrum, Regita Putri Chairil, Augustin Mustika Christianty, Theressa Marry Dewi Atriani Diah Hari Suryaningrum Dinda Kharisma Putri Effendi, Moch Bisyri Eliyah Acantha Manapa Sampetoding Elovani, Yunike Christie Esther Sanda Manapa Fahrezi, Ramadhani Anhar Fitri, Dita Anggia Lailatul Fulan Yustinne Nadhotul Sufi' Hardiansyah, In Naka Malik Hatif Haqqi, Muhammad Husain, Sabrina W. J. Husain, Sabrina Wardatul Jannah Kirana, Nanda Wahyu Indah Laili, Mirna Nisfaul Lukitasari, Ika Chandra Masarrah, Syalia Moch Bisyri Effendi Moch Bisyri Effendi Moch Bisyri Effendi Muhammad Muharrom Al Haromainy Muslimin Muslimin Novitasari, Ani Permatasari, Lintang Putri Pitrianti, Siti Purba, Arini A. Purba, Arini Anestesia Puspitasari, Alifia Putri RM Syah Arief Atmaja Wijaya Romi Ilham Sabrina Gianti Sabrina W. J. Husain Soraya, Nurhaflah Ulfa Puspa Wanti Widodo Wahyu Indah Kirana, Nanda Wanti, Ulfa Puspa Waskito, Achmad Derajat Widodo, Condro Widodo, Ulfa Puspa W. Widodo, Ulfa Puspa Wanti Wijaya, Muh. Syah Arief A. Yulita Sirinti Pongtambing