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Pengaruh Leverage, Profitabilitas, dan Firm Size Terhadap Ketepatan Waktu Pelaporan Laporan Keuangan: Studi Empiris Pada Perusahaan Food and Beverages yang Terdaftar di BEI Periode 2019-2023 Dara Cyntya Putri; 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.v5i8.3270

Abstract

The aim of this research is to obtain empirical evidence regarding the influence of leverage, profitability and firm size variables on the timeliness of reporting financial reports in food and beverages subsector companies listed on the IDX for the 2019-2023 period. This type of research is quantitative research. The data used in this research is secondary data. The population in this research is food and beverages subsector companies registered on the IDX for the 2019-2023 period, namely 84 companies. The sample in this research was 28 companies that met the researchers' criteria, so a total of 140 samples were obtained over 5 years of research. The sampling technique uses purposive sampling technique. The data analysis used is logistic regression analysis using SPSS version 25 software. From the research conducted, the results obtained are that the leverage variable has no effect on the timeliness of financial report reporting, while the profitability and firm size variables have an effect on the timeliness of financial report reporting, as well as the variables leverage, profitability, and firm size simultaneously influence the timeliness of reporting financial statements.
PENGENDALIAN INTERNAL ATAS ARUS KAS PADA PT. BP CABANG SURABAYA Ahmad Wahyudi; Munari
Jurnal Media Akademik (JMA) Vol. 3 No. 7 (2025): JURNAL MEDIA AKADEMIK Edisi Juli
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v3i7.2495

Abstract

Perusahaan harus dapat mengatasi segala permasalahan yang timbul dari kegiatan operasional, termasuk terkait pengelolaan aset diantaranya kas. Setiap perusahaan perlu memiliki sistem pengendalian yang efektif untuk dapat mencapai tujuan utama perusahaan. Penelitian ini bertujuan untuk mengetahui apakah sistem pengendalian internal atas alur kas (Cash flow) pada PT BP Cabang Surabaya sudah berjalan dengan baik. Dalam penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data berupa wawancara dan observasi. Hasil penelitian menunjukkan secara keseluruhan pengendalian internal atas arus kas PT BP Cabang Surabaya telah memenuhi komponen COSO, namun terdapat kekurangan yaitu adanya perangkapan tugas antara fungsi pencatatan dan fungsi kasir yang dikerjakan oleh satu sumber daya manusia yang sama. Terdapat juga temuan berupa selisih kas yang terjadi di setiap bulannya. Saran penulis bagi perusahaan kedepannya terdapat pemisahan tugas antara fungsi pencatatan dan fungsi kasir. Melakukan sampling atas transaksi yang telah diproses dan melakukan pengawasan secara berkala untuk mengoptimalkan pengendalian internal dan meminimalkan risiko kerugian.
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.
Pengaruh Leverage, Profitabilitas, dan Firm Size Terhadap Ketepatan Waktu Pelaporan Laporan Keuangan: Studi Empiris Pada Perusahaan Food and Beverages yang Terdaftar di BEI Periode 2019-2023 Dara Cyntya Putri; 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.v5i8.3270

Abstract

The aim of this research is to obtain empirical evidence regarding the influence of leverage, profitability and firm size variables on the timeliness of reporting financial reports in food and beverages subsector companies listed on the IDX for the 2019-2023 period. This type of research is quantitative research. The data used in this research is secondary data. The population in this research is food and beverages subsector companies registered on the IDX for the 2019-2023 period, namely 84 companies. The sample in this research was 28 companies that met the researchers' criteria, so a total of 140 samples were obtained over 5 years of research. The sampling technique uses purposive sampling technique. The data analysis used is logistic regression analysis using SPSS version 25 software. From the research conducted, the results obtained are that the leverage variable has no effect on the timeliness of financial report reporting, while the profitability and firm size variables have an effect on the timeliness of financial report reporting, as well as the variables leverage, profitability, and firm size simultaneously influence the timeliness of reporting financial statements.
Dominasi Kekuasaan Dalam Pemerintah Daerah Kabupaten Poso: Dominance of Power in the Regional Government of Poso Regency Munari; Yunus; Lulu Helmalia Melani
Jurnal Kolaboratif Sains Vol. 8 No. 12: Desember 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i12.8029

Abstract

Penelitian ini membahas tentang kekuasaan yang terjadi di dalam pemerintahan Daerah di Kabupaten Poso. Dimana dominasi kekuasaan dapat diartikan sebagai keadaan dimana kekuasaan terkonsentrasi pada individu. Maka dari itu, tujuan dari penelitian ini adalah untuk membahas tentang dominasi kekuasaan pemerintah Poso dengan menggunakan konsep habitus, modal, arena dan praktik dari Pierre Bourdieu.Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif, di mana data dikumpulkan melalui wawancara mendalam dengan enam informan kunci observasi lapangan dan analisis dokemen terkait. Selain wawancara, data sekunder juga dikumpulkan melalaui dokumentasi, untuk memberikan konteks tambahan bagi analisis. Hasil penelitian ini menunjukkan bahwa dominasi kekuasaan dalam pemerintah di kabupaten Poso terbentuk melalui jaringan social yang kuat. Pemanfaatan moda politik serta penguasaan arena politi lokal. Struktur kekuasaan yang dibangun memberikan stabilita politi tetapi juga menimbulkan tantangan terhadap demokrasi dan partisipasi masyarakat. Dominasi kekuasaan ini tidak hanya tercermin dalam pola kepemimpinan yang diwariskan secara turun temurun. Tetapi juga dalam sistem birokrasi dan jaringan politik yang mereka bangun. Modal social berupa hubungan yang kuat dengan aktor-aktor politik modal ekonomi yang mendukung keberlanjutan dominasi serta modal budaya yang memperkuat legitimasi kepemimpinan.
Efektivitas Penanganan Orang Dengan Gangguan Jiwa Di Dinas Sosial Kota Palu Rifai, Mohamad; Munari; Salingkat, Syarif Permana
JPS: Journal of Publicness Studies Vol 2 No 04 (2025): Journal of Publicness Studies
Publisher : Program Studi Administrasi Publik, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/7rdqw107

Abstract

This study aims to evaluate the effectiveness of handling people with mental disorders (ODGJ) at the Social Service Office of Palu City. The focus of the research is directed at three indicators of effectiveness based on Richard M. Steers’ theory, namely: Goal Achievement, Integration, and Adaptation. This research uses a qualitative method with a descriptive approach. Data collection techniques were conducted through observation, interviews, and documentation. The results of the study show that the Palu City Social Service has made several efforts, such as outreach activities, provision of social rehabilitation services, and cross-sector collaboration. However, the effectiveness of handling ODGJ still faces several obstacles. In terms of Goal Achievement, there is a lack of facilities such as temporary shelters for ODGJ. Regarding Integration, cross-sector coordination has not yet been fully optimized. In the Adaptation aspect, follow-up programs such as monitoring and assistance for ODGJ after being discharged from psychiatric hospitals are still lacking. The conclusion of this study indicates that the effectiveness of handling people with mental disorders by the Social Service Office of Palu City is not yet fully optimal. It still requires improvements in facilities, inter-agency coordination, and post-treatment support, particularly in the aspects of Goal Achievement, Integration, and Adaptation, in order to optimize services and create a more inclusive environment.
Penerapan Prosedur Audit Pada Akun Kas oleh Kantor Akuntan Publik XYZ Isna Diva Nur Priardhina; Munari
JARUM: Journal of Analysis Research and Management Review Vol. 1 No. 3 (2024): September
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/jarum.v1i3.41

Abstract

Tujuan dari penelitian ini adalah mengidentifikasi prosedur audit kas dan setara kas yang diterapkan oleh Kantor Akuntan Publik XYZ. Metode penelitian yang digunakan adalah kualitatif analisis deskriptif. Teknik pengumpulan data yang diperoleh dengan cara observasi, wawancara dan dokumentasi terhadap prosedur audit laporan keuangan perusahaan khususnya audit akun kas dan setara kas. Hasil penelitian menunjukkan bahwa KAP XYZ telah melakukan seluruh delapan tahapan prosedur audit kas dan setara kas. Saat melakukan prosedur tersebut, KAP XYZ menemukan beberapa temuan yaitu, perbedaan saldo pencatatan perusahaan dengan jawaban konfirmasi bank dan perbedaan saldo fisik kas dengan pencatatan. Kesimpulan dari penelitian ini adalah prosedur audit akun kas dan setara kas yang diterapkan KAP XYZ tidak hanya bertujuan untuk memverifikasi keakuratan saldo kas yang dilaporkan dalam laporan keuangan perusahaan, tetapi juga untuk memastikan bahwa pengendalian internal terkait manajemen dan pengelolaan kas berfungsi dengan efektif. Saran yang penting dalam konteks pengauditan akun kas dan setara kas adalah perlunya perusahaan untuk terus meningkatkan sistem pengendalian internal serta memperkuat koordinasi dengan pihak eksternal seperti auditor dan bank.
The Effect of Green Accounting and Environmental Disclosure on Financial Performance Salsabila, Vania; Munari
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p01

Abstract

The present study investigates the effect of green accounting and environmental disclosure on the financial performance of transportation and logistics companies listed on the Indonesian Stock Exchange (IDX) between 2020 and 2023. A quantitative approach was utilized to assess 18 companies that were selected through purposive sampling. A total of 72 data were obtained from annual and sustainability reports and analyzed using multiple linear regression. The findings indicate that green accounting as well as environmental disclosure have a positive and significant effect on financial performance. The study offers practical implications: sustainable practices, including green accounting and environmental disclosure, may enhance stakeholder trust and strengthen financial outcomes.
Co-Authors Ahmad Wahyudi 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 Muhammad Kiki Januar mukarramah Rahmawati Halim Rifai, Mohamad Salsabila, Vania Syarif Permana Salingkat Yuliniar Ayu Putri Priaditami YUNUS