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Antecedents of Perceived Organizational Support to Improve Organizational Commitment in the Public Sector Institutions Munawar Muchlish
Journal of Accounting Research, Organization and Economics Vol 3, No 2 (2020): JAROE, Vol.3 No.2 August 2020
Publisher : Universitas Syiah Kuala

Objective – This study aims to examine the effect of organizational reward, procedural justice, and supervisor support as an antecedent variables of perceived organizational support in increasing organizational commitment as the ultimate dependent variable at the local government units in Serang City Government, Banten Province, Indonesia. Design/methodology – This research is an empirical study using purposive sampling technique. Data was collected through surveys and the respondents are civil servants from local government unit of Serang City Government. Data analysis was performed with the Structural Equation Model (SEM) with the SmartPLS (Partial Least Square) program. Results – The results of this study provide empirical evidence that organizational reward, procedural justice, supervisor support perceived organizational support, and organizational commitment have a significant positive relationship. This results is consistent with similar studies in private sector.

Antecedents of Perceived Organizational Support to Improve Organizational Commitment in the Public Sector Institutions Munawar Muchlish
Journal of Accounting Research, Organization and Economics Vol 3, No 2 (2020): JAROE, Vol.3 No.2 August 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v3i2.17244

Objective – This study aims to examine the effect of organizational reward, procedural justice, and supervisor support as an antecedent variables of perceived organizational support in increasing organizational commitment as the ultimate dependent variable at the local government units in Serang City Government, Banten Province, Indonesia. Design/methodology – This research is an empirical study using purposive sampling technique. Data was collected through surveys and the respondents are civil servants from local government unit of Serang City Government. Data analysis was performed with the Structural Equation Model (SEM) with the SmartPLS (Partial Least Square) program. Results – The results of this study provide empirical evidence that organizational reward, procedural justice, supervisor support perceived organizational support, and organizational commitment have a significant positive relationship. This results is consistent with similar studies in private sector.

Struktur Kepemilikan Dan Kebijakan Hutang : Pendekatan Teori Agency Indana Afiah; Lia Uzliawati; Munawar Muchlish
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1647

Debt policy is a policy taken by the management to obtain external sources of funding for the company's operations. The ownership structure in this study is proxied by managerial ownership and institutional ownership. This study aims to determine the effect of managerial ownership and institutional ownership on debt policy. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange in 2017-2021. The number of samples used is 79 companies with purposive sampling technique. The analysis technique used is multiple linear regression. The results showed that Managerial Ownership did not have a significant effect on debt policy, while institutional ownership had a significant positive effect on debt policy.

FACTORS AFFECTING THE DISCLOSURE OF SUSTAINABILITY REPORTS OF TRANSPORTATION COMPANIES IN INDONESIA Nawang Kalbuana; Muhamad Taqi; Lia Uzliawati; Dadan Ramdhani; Munawar Muchlish
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.9088

This study was made with the aim of testing the influence of variables of company age, company size, and CEO narcissism on sustainability reports where the sample from this study is transportation sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The data used is financial statement data and visits the websites of each company. The technique in selection of samples was carried out using the purposive sampling method and obtained by 12 companies with a research period of 2017-2021. The data analysis method that the authors used in this study was multiple linear regression analysis. The study results show that simultaneously the variables of company age, company size, and CEO narcissism have a significant effect on sustainability reports. Partially, the age of the company has no significant effect on the sustainability report, while the size of the company and the narcissism of the CEO have a positive and significant effect on the sustainability report.

DETERMINANT OF EMISSION CARBON DISCLOSURE WITH INDEPENDENT BOARD OF COMMISSIONERS AS MODERATION IN INDONESIAN MANUFACTURING COMPANIES Munawar Muchlish; Dirvi Surya Abbas
Jurnal Bisnis dan Akuntansi Vol. 26 No. 1 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i1.2465

Good disclosure of carbon emissions can be an indication that the company has carried out operational activities in accordance with community norms. Companies that gain legitimacy from the public can attract investors to invest their capital. Sales of a company's products can increase if it has gained the trust of the public. The purpose of this study was to determine the effect of environmental performance, growth earnings, audit committee, on emission carbon disclosure with board of independent commissioners as moderating. Researchers use quantitative research. The population in this study were all companies in the manufacturing sector listed on the Indonesia Stock Exchange totaling 201 companies which were always listed for 4 consecutive years. The sample was selected using purposive sampling and obtained 60 research objects. The results of the study environmental performance, and growth earnings have an effect on emission carbon disclosure, while the audit committee has no effect on emission carbon disclosure. Board of commissioners as moderating is able to strengthen the effect influence of the environmental performance, and growth earnings and audit committee on the emission carbon disclosure.

Transformasi Pengetahuan Peserta Didik SMP dalam Menghadapi Ancaman Narkoba Wahyudi, Tri; Muchlish, Munawar; Retnowati, Wulan; Soleha, Nurhayati
Ngarsa: Journal of Dedication Based on Local Wisdom Vol. 4 No. 1 (2024): Ngarsa: Journal of Dedication Based on Local Wisdom
Publisher : LP2M UIN Kiai Haji Achmad Siddiq Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/ngarsa.v4i1.456

Cases of drug abuse continue to increase from year to year. It has targeted senior and junior high school students with a social and academic impact. Students' low knowledge about drugs before intervention provides a solid basis for developing more intensive prevention strategies. This service activity aims to build a shared understanding regarding the threat of drugs and gain a deeper understanding of students' perspectives and experiences regarding drug problems. Another aim is to increase knowledge, which is expected to change the behavior of the younger generation towards drugs at SMPN 1 Bayah Barat. Socialization and discussion methods effectively increase knowledge, which is expected to alter positive behavior. The importance of stakeholder collaboration reflects the holistic approach needed to overcome the drug threat. The implications provide a solid basis for involving schools, families, and communities in prevention efforts. The community service that has been carried out has significantly contributed to increasing understanding, which is expected to change behavior and create a safer school environment. This activity's results can sustainably impact efforts to prevent drug abuse at SMPN 1 Bayah Barat and inspire similar community service in other places. Abstrak: Kasus penyalahgunaan narkoba terus mingkat dari tahun ke tahun. Bahkan, ia telah menyasar peserta didik pada jenjang SMA dan SMP yang berdampak secara sosial dan akademik. Rendahnya pengetahuan siswa tentang narkoba sebelum intervensi menjadi dasar yang solid untuk mengembangkan strategi pencegahan yang lebih intensif. Tujuan kegiatan pengabdian ini untuk membangun pemahaman bersama terkait ancaman narkoba serta mendapatkan pemahaman yang lebih dalam mengenai perspektif dan pengalaman siswa terhadap permasalahan narkoba. Tujuan lainnya adalah meningkatkan pengetahuan yang diharapkan dapat merubah perilaku generasi muda terhadap narkoba di SMPN 1 Bayah Barat. Metode sosialisasi dan diskusi sangat efektif dalam mencapai peningkatan pengetahuan yang diharapkan dapat merubah perilaku positif. Pentingnya kerjasama antar stakeholder mencerminkan pendekatan holistik yang diperlukan dalam mengatasi ancaman narkoba. Implikasi menjadikan dasar yang kuat untuk melibatkan sekolah, keluarga, dan komunitas dalam upaya pencegahan. Pengabdian masyarakat yang telah dilaksanakan memberikan kontribusi yang signifikan dalam meningkatkan pemahaman yang diharapkan dapat merubah perilaku dan menciptakan lingkungan sekolah yang lebih aman. Hasil kegiatan ini dapat memberikan dampak positif yang berkelanjutan dalam upaya pencegahan penyalahgunaan narkoba di SMPN 1 Bayah Barat dan dapat menjadi inspirasi untuk pengabdian masyarakat serupa di tempat lain. Kata kunci: Ancaman narkoba, Perubahan pengetahuan, Siswa Sekolah Menengah Pertama

The Mediating Role of Financial Performance in The Relationship Between Competitive Advantage and Corporate Reputation Muchlish, Munawar; Abbas, Dirvi Surya
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.13324

This study examines the impact of competitive advantage, company size, and liquidity on corporate reputation and financial performance. The research focuses on non-financial companies listed on the Indonesia Stock Exchange from 2015 to 2021, as these firms serve as key indicators of economic performance due to their high liquidity, large assets, and strong fundamentals. Using regression analysis, the findings reveal that competitive advantage, liquidity, and firm size positively influence corporate reputation and financial performance. Additionally, financial performance acts as a mediating variable in this relationship. This study contributes to the understanding of corporate reputation and financial outcomes, offering insights for business strategy and policy-making. JEL Classification: G32, G02, M1 DOI: https://doi.org/10.26905/afr.v7i3.13324

Ethic Code and Internal Audit Quality Riza Nurfidia Febrianti; Lia Uzliawaty; E. Munawar Muchlish
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.6371

Abstract Purpose - The research aims to test the influence of codes of ethics (competence, accountability, and professionalism) on the quality of audit results and to analyze the role of mediation in audit performance and the impact of the codes (competence, accounting, and professionalism) on the quality of auditing results. The attribution theory component is included in the proposed model. Design/methodology/approach - Data for this research is collected through survey methods, namely questionnaires. Research data and hypotheses are analyzed using a structural equation model (SEM), which is based on PLS. Respondents are 109 internal auditors at the Supreme Prosecutor's Office of the Republic of Indonesia. Findings - The results of this study show that competence, accountability, and professionalism have a positive and significant influence on the quality of the audit outcome. In addition, competency, accountant, and professional influence positively and significantly on the performance of the auditor. The auditor's performance has a positive and significant impact on the quality of the audit outcome. Audit performance as a mediation role in this research is fully mediated, which means that significantly independent variables (competence, accounting, and professional) are able to influence the dependent variable (quality of audit outcomes) without going through the mediation variable (auditor performance).Research limitations/implications – Improve and maintain the Code of Ethics (competence, accountability and professionalism) within the Internal Auditor environment at the Attorney General's Office of the Republic of Indonesia. Keywords: Internal Audit, Competence, Accountability, Professional Behavior, Auditor Performance, and Audit Quality

The Role Of Total Quality Management And Environmental Sustainability In Enhancing Corporate Green Performance In MSMES In Banten Munawar Muchlish; Wulan Retnowati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.793

The aim of this study is to examine the role of Total Quality Management (TQM), and Environmental Sustainability (ES), in enhancing Corporate Green Performance (CGP) among MSMEs in Banten Province. This research utilizes primary data. The population of this study consists of all owners and managers of MSMEs in Banten Province, while the sample includes owners and managers of MSMEs based on local superior potential in Banten Province. The study employs a purposive sampling method and utilizes SEM-PLS v.26 and SPSS Version 27 as analytical tools. The findings of this study are as follows, TQM has a significant positive effect on ES, and CGP. ES has a significant positive effect on CGP.

The Role Of Total Quality Management And Environmental Sustainability In Enhancing Corporate Green Performance In MSMES In Banten Munawar Muchlish; Wulan Retnowati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.793

The aim of this study is to examine the role of Total Quality Management (TQM), and Environmental Sustainability (ES), in enhancing Corporate Green Performance (CGP) among MSMEs in Banten Province. This research utilizes primary data. The population of this study consists of all owners and managers of MSMEs in Banten Province, while the sample includes owners and managers of MSMEs based on local superior potential in Banten Province. The study employs a purposive sampling method and utilizes SEM-PLS v.26 and SPSS Version 27 as analytical tools. The findings of this study are as follows, TQM has a significant positive effect on ES, and CGP. ES has a significant positive effect on CGP.

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