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A strategy to enhance the quality of public administration services at better Tadulako University Munari
The International Journal of Politics and Sociology Research Vol. 11 No. 4 (2024): March: Law, Politic and Sosiology
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijopsor.v11i4.231

Abstract

The study aims to explore strategies to enhance public administration capacity at Tadulako University, using a qualitative approach through case studies. This research mainly focuses on understanding how the applied strategies can improve administrative processes and provide better services to students and staff. Researchers collect data by conducting in-depth interviews, live observations, and document analysis with administrative staff, students, and faculty. Researchers conduct thematic analysis to identify key themes and comprehend the effectiveness and impact of implemented strategies. Research results show that integrating information technology, staff training, and revising bureaucratic processes are critical factors in improving the efficiency and quality of administrative services. Data triangulation reinforces these findings, ensuring the validity and reliability of the results. The research provides insights into best organizational practices and offers valuable recommendations for other higher education institutions facing similar challenges. These implications extend beyond operational improvements to enhancing student education experiences, illustrating the connection between effective administration and academic success in higher education institutions.
THE INFLUENCE OF MOTOR VEHICLE TAX (PKB) BLEACHING AND UNDERSTANDING OF E-SAMSAT ON MOTOR VEHICLE TAXPAYER COMPLIANCE MODERATED BY TAXATION SOCIALIZATION Fitriyah, Tsamrotul; Munari
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 8 No 2 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

The aim of this study is to assess, scrutinize, and examine the impact of the motor vehicle tax bleaching program and understanding with e-SAMSAT on compliance among motor vehicle taxpayers. Additionally, the research investigates whether the effectiveness of the motor vehicle tax bleaching program and comprehension of e-SAMSAT on motor vehicle taxpayer compliance is moderated by taxation socialization. The study focuses on taxpayers in the Sugio sub-district registered at SAMSAT Lamongan in the year 2023, with a sample size of 100 determined through simple random sampling utilizing the Slovin formula. Data collection involves employing a Likert scale for primary data, and the analysis employs Structural Equations Modeling (SEM) Partial Least Square (PLS) through SmartPLS 4.0 software. The findings reveal that the motor vehicle tax bleaching program does not exert a significant influence. However, understanding e-SAMSAT significantly impacts motor vehicle taxpayer compliance. Furthermore, taxation socialization is identified as a moderating factor, albeit with a weak attenuating effect on the influence of the motor vehicle tax bleaching program and an enhancing effect on the impact of understanding e-SAMSAT on motor vehicle taxpayer compliance. The advice given to Samsat employees from this research is to improve communication and education by conducting outreach to taxpayers regarding the benefits of motor vehicle tax whitening, effective information to ensure taxpayers know about tax whitening and the procedures.
Penerapan Metode Imprest Fund pada Sistem Petty Cash Menggunakan Microsoft Access di PT PAL Indonesia Evelyn Risky Priska Tania; Munari
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 10 No 2 (2025): JURNAL BISNIS DAN AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v10i2.1529

Abstract

Penelitian ini bertujuan untuk mengkaji penerapan metode Imprest Fund dalam pengelolaan kas kecil (petty cash) di Divisi Kapal Perang PT PAL Indonesia serta menganalisis pemanfaatan sistem berbasis Microsoft Access sebagai solusi terhadap keterbatasan pencatatan manual dan penggunaan Microsoft Excel. Metode Imprest Fund diterapkan dengan pendekatan saldo tetap dan pengelolaan yang mengacu pada Standar Operasional Prosedur (SOP) yang telah disepakati dan disahkan oleh manajemen perusahaan. Dalam implementasinya, metode ini mengalami tantangan pada aspek efisiensi, ketepatan pencatatan, dan pelaporan. Untuk mengatasi kendala tersebut, tim administrasi dan keuangan mengembangkan sistem pengelolaan berbasis Microsoft Access yang memuat fitur form input, query penyaringan, subform transaksi, serta laporan otomatis yang terintegrasi. Hasil penelitian menunjukkan bahwa sistem ini dapat meningkatkan efisiensi waktu, akurasi data, serta transparansi pelaporan. Dengan demikian, pengembangan sistem berbasis Microsoft Access terbukti menjadi solusi efektif dalam mendukung penerapan metode Imprest Fund yang lebih efisien, akuntabel, dan transparan.
Penerapan Sistem IM4 Dalam Prosedur Pembuatan Dokumen Bukti Pengeluaran Kas/Bank di PT PAL Indonesia Muhammad Kiki Januar; Munari
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 10 No 2 (2025): JURNAL BISNIS DAN AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v10i2.1530

Abstract

Penelitian ini adalah untuk menelaah apakah sistem IM4 yang telah diterapkan dalam prosedur pembuatan dokumen bukti pengeluaran kas/bank telah sesuai dengan unsur pengendalian internal pada sistem akuntansi pengeluaran kas sesuai teori yang sudah ada yaitu Teori Mulyadi (2018). Metode penelitian kualitatif dan pengungkapan data secara deskriptif merupakan metode yang digunakan dalam penelitian ini. Metode yang digunakan dalam pengumpulan data penelitian ini dilakukan melalui observasi langsung di lapangan, wawancara serta studi literatur. Berdasarkan Hasil Penelitian menunjukkan bahwa penerapan sistem IM4 dalam prosedur pembuatan dokumen bukti pengeluaran kas/bank di PT PAL Indonesia telah dilaksanakan dengan baik serta telah sesuai dengan unsur pengendalian internal pada sistem akuntansi. Kendala utama yang dihadapi dalam penerapan sistem IM4 adalah perlunya waktu untuk beradaptasi dengan sistem baru, keterbatasan akses akun, dan risiko kegagalan sistem. Untuk mengatasi kendala tersebut, disarankan dilakukan pelatihan dan pendampingan bagi pengguna, penambahan dan pemerataan akses akun sesuai kebutuhan, serta melakukan monitoring dan evaluasi sistem secara rutin agar sesuai dengan tujuan dan arah strategis perusahaan serta guna mengoptimalkan pengendalian internal dalam proses pembuatan dokumen bukti pengeluaran kas/bank.
Enhancing Inter-Organizational Collaboration On Public Service Innovation In Central Sulawesi Province Halim, Rahmawati; Cante, Slamet Riadi; Tahili, Mashuri H.; Munari; Mukarramah
Journal Management & Economics Review (JUMPER) Vol. 3 No. 3 (2025): September
Publisher : Malaqbi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jumper.v3i3.691

Abstract

Inter-organizational collaboration has been reconceptualized as a strategy to make public service innovation more effective and sustainable. Therefore, this study aims to analyze the relationship between inter-organizational collaboration and public innovation in Central Sulawesi Province in Indonesia. A quantitative method was used, and data were analyzed using descriptive statistics and Structural Equation Modeling (SEM) analysis. The results showed that inter-organizational collaboration, consisting of common aims, power, trust, membership structure, and collaborative leadership, positively contributes to public service innovation. In conclusion, inter-organizational collaboration offers benefits and is feasible for implementation to achieve a more efficient and effective innovation within public organizations.
PROSEDUR VOUCHING AKUN PIUTANG USAHA PADA CV SBS DI KAP DRS. BASRI HARDJOSUMARTO, M.Si, Ak & REKAN Khairatuna'ilah; Munari
Prosiding Seminar Nasional Indonesia Vol. 3 No. 2 (2025): JUNI
Publisher : CV. Adiba Aisha Amira

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Abstract

Penelitian ini bertujuan untuk menganalisis dampak dari tidak adanya otorisasi dan kurangnya dokumen pendukung terhadap prosedur vouching akun piutang usaha di CV SBS, dengan motivasi untuk meningkatkan efektivitas proses audit dalam mengidentifikasi potensi kesalahan atau kecurangan. Metode penelitian menggunakan pendekatan kualitatif dengan data yang diperoleh dari observasi langsung dan wawancara terhadap prosedur vouching dan dokumen transaksi piutang. Hasil analisis menunjukkan bahwa terdapat kelemahan dalam dokumentasi otorisasi transaksi serta kelengkapan dokumen pendukung di CV SBS, menyebabkan variabilitas dalam tingkat kepatuhan transaksi. Ketiadaan otorisasi dan ketidaklengkapan dokumen mempengaruhi validitas prosedur vouching serta akurasi informasi piutang usaha. Implikasi temuan penelitian ini adalah perlunya perbaikan sistematis dalam prosedur vouching akun piutang usaha CV SBS, termasuk peningkatan pengarsipan dokumen, klarifikasi prosedur otorisasi, dan pengetatan pengawasan dalam pengendalian internal. Dengan prosedur vouching yang lebih ketat dan efisien, CV SBS dapat memastikan laporan keuangan yang lebih akurat, meningkatkan kepercayaan pemamngku kepentingan, serta melindungi perusahaan dari risiko kesalahan dan pelanggaran. Peningkatan kualitas pengendalian internal terkait vouching piutang usaha akan membantu perusahaan mencapai keakuratan informasi keuangan yang diperlukan untuk pengambilan keputusan strategis dan menjaga reputasi perusahaan di mata publik dan investor.
Prosedur Vouching Akun Pembelian di KAP BHS Khotimah, Khusnul; Munari
Prosiding Seminar Nasional Indonesia Vol. 3 No. 2 (2025): JUNI
Publisher : CV. Adiba Aisha Amira

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Abstract

artikel ini membahas tentang prosedur vouching akun pembelian pada Perusahaan yang di audit oleh KAP BHS. Motivasi utama dari penelitian ini adalah untuk mendalami implementasi prosedur vouching akun pembelian pada PERUSAHAAN di bawah arahan KAP BHS guna menganalisis hubungan antara pelaksanaan prosedur vouching akun pembelian dengan tingkat keakuratan transaksi pembelian di PERUSAHAAN. Metode yang digunakan dalam penelitian ini adalah metode kualitatif. Hasil analisa menunjukkan bahwa Vouching dapat memberikan kontribusi penting dalam memastikan keakuratan dan keabsahan transaksi pembelian oleh PERUSAHAAN. Jika terdapat pembelian, baik pembelian tunai maupun kredit perlu di dukung oleh bukti-bukti yang lengkap mulai dari purchase order sampai dengan pembayarannya. Selain itu, pembelian juga harus di otorisasi oleh pihak yang berwenang. Namun, pada hasil pengerjaannya beberapa transaksi pembelian tidak menampilkan dokumen-dokumen yang sudah di otorisasi. Hasil vouching menunjukkan bahwa pengendalian internal perusahaan belum berjalan dengan baik sepenuhnya karena beberapa dokumen pendukung atas transaksi pembelian belum di otorisasi meskipun dalam penomoran dokumen perusahaan sudah cukup baik.
PROSEDUR VOUCHING AKUN KAS DI KAP DRS. BASRI HARDJOSUMARTO, M.SI, AK & REKAN Yuliniar Ayu Putri Priaditami; Munari
Prosiding Seminar Nasional Indonesia Vol. 3 No. 2 (2025): JUNI
Publisher : CV. Adiba Aisha Amira

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Abstract

This scientific research examines the role of management assertions in the vouching procedures of cash accounts at KAP Drs. Basri Hardjosumanto, M.Si, AK & Partners, with an emphasis on how management assertions influence the effectiveness and quality of audit procedures for a company. Management assertions, as a process of assessment and evaluation of a client's internal control systems and audit procedures, play a crucial role in ensuring the reliability of cash transaction vouching. This study analyzes the management assertion techniques applied in the vouching procedures, including several assertions used by auditors at KAP Drs. Basri Hardjosumanto, M.Si, AK & Partners, such as existence or occurrence, completeness, accuracy, rights and obligations, and the final assertion, valuation and allocation. The research employs a qualitative approach to gain an in-depth understanding of cash account management for clients through methods involving in-depth interviews to gather detailed information about the processes and practices implemented in companies audited by KAP Drs. Basri Hardjosumanto, M.Si, AK & Partners. The findings indicate that effective management assertions improve the accuracy of vouching by identifying potential errors and areas for improvement in the audit process. This article provides insights into management assertion strategies that can be adopted to enhance vouching procedures in the context of cash account audits at KAP Drs. Basri Hardjosumanto, M.Si, AK & Partners.
Pengaruh Total Assets Turnover, Debt To Equity Ratio, dan Current Ratio Terhadap Return On Assets Galuh Chandra Kirana; Munari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): 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.v5i8.2742

Abstract

The aim of this research was to determine the influence of Total Asset Turnover, Debt to Equity Ratio, and Current Ratio on Return On Assets in food and beverage sector manufacturing companies listed on the IDX for the 2020-2022 period. This research was conducted using a quantitative approach with secondary data, namely financial reports of food and beverage manufacturing companies listed on the IDX for the 2020-2022 period. The sample in this study was 19 companies and was analyzed using multiple linear regression analysis. The results of the research show that total asset turnover partially has a positive and significant effect on return on assets, debt to equity ratio partially has a negative and significant effect on return on assets, current ratio partially has a negative and insignificant effect on return on assets, and together – Total asset turnover, debt to equity ratio, and current ratio simultaneously influence return on assets in food and beverage sector manufacturing companies on the IDX for the 2020-2022 period.
Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Sosialisasi Perpajakan Sebagai Variabel Moderating: Studi Kasus Wajib Pajak Kendaraan Bermotor Kantor Samsat Surabaya Timur Intan Maharani Febrilianingrum; Munari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): 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.v5i8.3189

Abstract

This research aims to analyze how much influence the variables of E-Samsat understanding, taxpayer awareness, tax sanctions have on motor vehicle taxpayer compliance with tax socialization as a moderating variable at the East Surabaya Samsat Office. This research uses a survey method by giving questionnaires to registered taxpayers who come when the survey is carried out at the East Surabaya Samsat Office. Determination of the sample using the accidental sampling method. The number of samples in this study was 100 respondents. The results of this research indicate that understanding E-Samsat and tax sanctions contributes positively to motor vehicle taxpayer compliance, taxpayer awareness does not contribute positively to motor vehicle taxpayer compliance, tax socialization weakens understanding of E-Samsat, taxpayer awareness, and tax sanctions against motor vehicle tax compliance.
Co-Authors Ahmad Wahyudi Ariadisalam Cante, Slamet Riadi Dara Cyntya Putri Evelyn Risky Priska Tania Fitriyah, Tsamrotul Galuh Chandra Kirana Intan Maharani Febrilianingrum Isna Diva Nur Priardhina Khairatuna'ilah khusnul khotimah Lulu Helmalia Melani Mashuri H. Tahili Mohammad Irfan Mufti Muhammad Kiki Januar mukarramah Rahmawati Halim Rifai, Mohamad Salingkat, Syarif Permana Yuliniar Ayu Putri Priaditami YUNUS