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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.

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.

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

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.

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI Saputra, Firman; Muchlish, Munawar; Bastian, Elvin
Jurnal Locus Penelitian dan Pengabdian Vol. 3 No. 1 (2024): jurnal locus penelitian dan pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v3i1.2421

penelitian ini membahas faktor-faktor yang memengaruhi keterlambatan penyampaian laporan audit, yaitu ukuran perusahaan, profitabilitas, dan solvabilitas. Ukuran perusahaan mencerminkan kompleksitas organisasi, sementara profitabilitas dan solvabilitas mencerminkan kesehatan finansialnya. Reputasi kantor akuntan publik (KAP) juga diangkat sebagai variabel moderasi, mengingat pengaruhnya terhadap persepsi pemangku kepentingan terhadap kualitas audit. Penelitian ini bertujuan memberikan wawasan tentang bagaimana faktor-faktor tersebut memengaruhi audit report lag, dengan reputasi KAP sebagai potensi pembuat perbedaan dalam hubungan antara faktor-faktor tersebut. Penelitian bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, dan solvabilitas terhadap audit report lag dengan reputasi KAP sebagai variabel moderasi pada Perusahaan Manufaktur Consumery Primer & Consumery Sekunder Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021. Penelitian ini menggunakan data sekunder yang berasal dari laporan keuangan Perusahaan Manufaktur Consumery Primer & Consumery Sekunder Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021. Dengan menggunakan teknik pengambilan sampel metode purposive sampling. Dengan menggunakan analisis regresi MRA (Moderating Regression Analysis) dengan menggunakan aplikasi SPSS ini untuk menganalisis model moderasi dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh ukuran perusahaan terhadap audit report lag, terdapat pengaruh profitabilitas terhadap audit report lag, terdapat pengaruh Solvabilitas terhadap audit report lag, reputasi KAP memoderasi ukuran perusahaan terhadap audit report lag, reputasi KAP memoderasi profitabilitas terhadap audit report lag, dan reputasi KAP memoderasi solvabilitas terhadap audit report lag.

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 Research and Community Service Vol. 3 No. 4 (2022): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

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

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.

The Influence of Budget Participation and Accounting Information Systems on Managerial Performance with Organizational Culture and Work Motivation as Moderating Variables Khosyiah; Muhamad Taqi; Munawar Muchlish
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i3.9882

This research aims to determine the effect of budget participation and accounting information systems on managerial performance with organizational culture and work motivation as moderating variables. This research uses quantitative research with a survey approach by distributing questionnaires. The population in the study were work unit managers or structural officials at the Regional Apparatus Organization (OPD) of Cilegon City, with a total population of 449 people in this study. The sample was selected based on certain criteria so that it could support this research, namely 175 people (35 OPD). The data analysis technique used is the Structural Equation Model (SEM) method using WarpPLS 8.0 software, which ends with a hypothesis testing process. Based on data analysis, the results obtained are that (1) Budget Participation has a positive and significant effect on Managerial Performance. (2) Accounting Information Systems have a positive and significant effect on Managerial Performance. (3) Organizational Culture moderates the influence of Budget Participation on Managerial Performance. (4) Work Motivation does not moderate the influence of Budget Participation on Managerial Performance. (5) Organizational Culture moderates the influence of Accounting Information Systems on Managerial Performance. (6) Work Motivation does not moderate the influence of Accounting Information Systems on Managerial Performance

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