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All Journal Jurnal Siasat Bisnis Jurnal Riset Akuntansi Terpadu AFRE Accounting Financial Review Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Akuntansi Jurnal Manajemen JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Syntax Transformation Devotion: Journal of Research and Community Service Jurnal Locus Penelitian dan Pengabdian Journal of Accounting Research, Organization and Economics (JAROE) NGARSA: Journal of Dedication Based on Local Wisdom Jurnal Akuntansi
Munawar Muchlish
Universitas Sultan Ageng Tirtayasa
Religion Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Inovasi Produk dan Proses: Implikasi Akuntansi Manajemen Lingkungan Elvin Bastian, Munawar Muchlish,
Jurnal Akuntansi Vol 16, No 1 (2012): January 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.677 KB) | DOI: 10.24912/ja.v16i1.525

Abstract

Kesadaran yang meningkan meninimbulkan isu-isu  lingkungan telah mendorong organisasi-organisasi menggunakan EMA (Enviroment Management Acoounting)
Pengaruh Praktek Total Quality Management (TMQ) Terhadap Kinerja Operasional Dan Budaya Organisasi Sebagai Variabel Antesiden Munawar Muchlish, Ngadiman,
Jurnal Manajemen Vol 18, No 1 (2014): Februari 2014
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (866.782 KB) | DOI: 10.24912/jm.v18i1.496

Abstract

Tujuan Penelitian ini adalah untuk Menganalisis Pengaruh Praktek Total Quality Management (TMQ) terhadap Kinerja Operasional Dan Budaya Organisasi Sebagai Variabel Antesiden.
MANIFESTASI KINERJA LINGKUNGAN DALAM PERSPEKTIF ILMU AKUNTANSI DI PERUSAHAAN KOTA CILEGON anti, Pebri; Ismail, Tubagus; Muchlish, Munawar; Komarudin, Mochamad Fahru
JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 2 (2020): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v5i2.9126

Abstract

Environmental problems with pollution are generally caused by waste resulting from poorly managed waste disposal systems from the production process. Around 64 of the 470 watersheds are in critical condition. The causes are varied, including industrial waste containing various chemicals. This is because the use of corporate environmental accounting is less proactive to the management of the application of corporate environmental management accounting that is not good. The results of the proper assessment of the company's environmental performance in Banten 2017-2018 there were 9 companies that received a red rating greater than the 2016-2017 assessment year which only 5 companies. This type of research is a comparative causal study. Based on the type of data, this research is a quantitative study, because the data used is in the form of numbers. The method used in data collection in this study is to use survey techniques, namely data collection by questionnaire in 36 companies in the city of Cilegon who follow environmental proper. In this study the data was processed using PLS static tools to have different characteristics from previous studies. Based on the results of the study it can be concluded that Environmental Management Accounting, Environmental Strategy, Physical environmental accounting, Monetary environmental accounting have a positive and significant effect directly on Environmental Performance. And the Environmental Strategy has a positive and significant effect on Environmental Management Accounting directly.
The Effect of Whistleblowing System Toward Fraud Detection with Forensic Audit and Investigative Audit as Mediating Variable Priyadi, Andi; Abu Hanifah, Imam; Muchlish, Munawar
Devotion : Journal of Community Service Vol. 3 No. 4 (2022): Devotion : Journal of Community Service
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i4.121

Abstract

Facing the latest industrial era, the development of the digital economy opens up new possibilities as well as increases the risk of fraud. These changes certainly have a significant impact on the development of accounting. On the other hand, these phenomena and situations have resulted in increasingly fierce business competition, the demands of this competition can change business behavior towards unfair/cheat competition which is a form of economic crime. This study aims to determine the effect of whistleblowing system toward fraud detection with forensic audit and investigative audit as a mediating variable. This study used primary data to obtained important information from the respondents by using purposive sampling method. The object research is 56 auditors in the Inspectorate of Banten Province. Smart PLS 3 was used to analyze the research purpose, that consist are descriptive statistics and hypothesis tested. The result of this study indicates that first, whistleblowing system partially have a positive significant effect on the forensic audit. Second, whistleblowing system partially has a positive significant effect on the investigative audit. Third, whistleblowing system partially has a positive significant effect on the fraud detection. Forth, investigative audit partially have a positive significant effect on the fraud detection. Fifth, forensic audit partially have a positive significant effect on the fraud detection. Therefore, it can be explained that the implementation of a wistleblowing system will encourage and increase employee participation in reporting violations that affect the fraud detection in the organization, with the results obtained from this research.
Audit quality, audit committee, media exposure, and Corporate Social Responsibility Rawi Rawi; Munawar Muchlish
Jurnal Siasat Bisnis VOL 26, NO 1 (2022)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol26.iss1.art6

Abstract

Purpose: The specific purpose of this research can be developed more specifically to identify the influence of audit quality, audit committee, and media exposure on Corporate Social Responsibility. Corporate Social Responsibility is a social responsibility that is beneficial for the company itself, the local community as well as the community in general. Corporate Social Responsibility is basically a form of obligation and commitment of the company to pay attention to the interests of stakeholders for the sake of sustainable economic development in improving the quality of life.Design/methodology/approach: This research used secondary data in the form of annual report of basic and chemical industry manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019, with data sources accessed from www.idx.co.id. The sample withdrawal in this research used Purposive Sampling method which is a technique of determining samples with certain considerations, samples used as many as 120 samples. The analysis method used multiple linear analysis and t-test hypothesis.Findings: The results showed that Audit Quality, Audit Committee, and Media Exposure had a partial positive effect on Corporate Social Responsibility. CSR is a form of commitment to business activities to act ethically, contribute to economic development, and improve the quality of life of workers and communities.Research limitations/implications: The implications of research results, the higher the audit quality, the larger the number of audit committees and the higher the intensity of using the website in media exposure at the company, the greater the company in CSR disclosure.Practical implications: Practical implications for investors, that the integrity of financial statements can be trusted by investors as investment decision making, while for companies/management, will get a positive value from the public regarding broad CSR disclosures.Originality/value: This research is different from the previous research on the object of research and the most recent observation throughout the year. Thus, it can add the latest CSR research references by the development of CSR.
Pemoderasian Budaya Organisasi dalam Mempengaruhi Dukungan Organisasi yang Dipersepsikan untuk Meningkatkan Komitmen Organisasi Munawar Muchlish
Jurnal Riset Akuntansi Terpadu Vol 13, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v13i2.9224

Abstract

  This study aims to examine the effect of perceived organizational support on organizational commitment with organizational culture as a moderator. The object of this research is the Regional Apparatus Organization (OPD) in the City Government Environment (Pemkot) Serang, Banten Province. This research is an empirical study with purposive sampling technique in data collection. Data is distributed to Echelon I, II, III and IV along with the implementing staff in the OPD Environment of the Serang City Government. Data analysis was performed using the Structural Equation Model (SEM) with the SmartPLS (Partial Least Square) program. The results of this study provide empirical evidence of the influence between perceived organizational
Organizational Commitment as Moderating the Relationship between Professional Commitment, Locus of Control, and Professionalism on Whistleblowing Intention Vierina Clyde; Imam Abu Hanifah; Munawar Muchlish
AFRE (Accounting and Financial Review) Vol 5, No 1 (2022): March
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v5i1.7515

Abstract

The purpose of this study was to determine the effect of organizational commitment as moderating the relationship between professional commitment, locus of control, and professionalism on whistleblowing intention. The population were all 87 Government Internal Supervisory Apparatus (APIP) at the Inspectorate of Banten Province. This study used primary data to obtained important information from the respondents by using purposive sampling method. SmartPLS 3.3.3 was used to analyze the research purpose, that consist are descriptive statistics and hypothesis tested. The result showed that: First, professional commitment has a positive significant relationship toward whistleblowing intention. Second, the locus of control has a positive significant relationship toward whistleblowing intention. Third, professionalism has a  positive significant relationship toward whistleblowing intention. Forth, organizational commitment moderate the relationship between professional commitment toward whistleblowing intention. Fives, organizational commitment moderate the relationship between locus of control toward whistleblowing intention. Six, organizational commitment moderate the relationship between professionalism toward whistleblowing intention.
Pengaruh Kualitas Audit, Audit Fee, Dan Intensitas Modal Terhadap Agresivitas Pajak Dengan Komisaris Independen Sebagai Variabel Moderasi Rivan Andi Ghifary; Munawar Muchlish; Mazda Eko Sri Tjahjono; Fery Citra Febrianto
Jurnal Syntax Transformation Vol 3 No 07 (2022): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v3i7.585

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, audit fee, dan intensitas modal terhadap agresivitas pajak dengan komisaris independen sebagai variabel moderasi. Popoulasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2016-2020 dan sampel yang diuji sebanyak 95 data yang diambil berdasarkan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan tahunan dan laporan keuangan. Penelitian ini menggunakan analisis regresi linear berganda dan moderated regression analysis. Hasil penelitian ini menunjukkan bahwa audit fee dan intensitas modal berpengaruh positif signifikan terhadap agresivitas pajak, sedangkan kualitas audit tidak berpengaruh signifikan terhadap agresivitas pajak. Komisaris independen memoderasi dengan memperlemah hubungan audit fee terhadap agresivitas pajak. Namun, komisaris independen tidak dapat memoderasi pengaruh kualitas audit dan intensitas modal terhadap agresivitas pajak
Inovasi Produk dan Proses: Implikasi Akuntansi Manajemen Lingkungan Munawar Muchlish, Elvin Bastian
Jurnal Akuntansi Vol. 16 No. 1 (2012): January 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v16i1.525

Abstract

Kesadaran yang meningkan meninimbulkan isu-isu  lingkungan telah mendorong organisasi-organisasi menggunakan EMA (Enviroment Management Acoounting)
Pengaruh Praktek Total Quality Management (TMQ) Terhadap Kinerja Operasional Dan Budaya Organisasi Sebagai Variabel Antesiden Ngadiman, Munawar Muchlish
Jurnal Manajemen Vol. 18 No. 1 (2014): Februari 2014
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v18i1.496

Abstract

Tujuan Penelitian ini adalah untuk Menganalisis Pengaruh Praktek Total Quality Management (TMQ) terhadap Kinerja Operasional Dan Budaya Organisasi Sebagai Variabel Antesiden.
Co-Authors Abbas, Dirvi Surya Akrom, Akrom anti, Pebri Bastian, Elvin Dadan Ramdhani Elvin Bastian Elvin Bastian Fery Citra Febrianto Imam Abu Hanifah Indana Afiah Kalbuana, Nawang Komarudin, Mochamad Fahru Lia Uzliawati Lia Uzliawati Lia Uzliawaty Mazda Eko Sri Tjahjono Muhamad Taqi Nurhayati Soleha, Nurhayati Priyadi, Andi Rawi Rawi Retnowati, Wulan Rivan Andi Ghifary Riza Nurfidia Febrianti Saputra, Firman Tri Wahyudi Tubagus Ismail Vierina Clyde Wulan Retnowati