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All Journal Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Manager : Jurnal Ilmu manajemen
Masruri, M Anwar
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Analysis of Budget Realization to Assess the Effectiveness and Efficiency of the Social Rehabilitation Sector of Children and the Elderly: (Bogor Regency Social Service) Karinna, Karinna Tri Maharani; Rizqi, MN; Masruri, M Anwar
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

This study aims to analyze budget realization to evaluate the effectiveness and efficiency of financial management in the Social Rehabilitation Sector for Children and the Elderly at the Bogor Regency Social Services Office during the 2022–2024 period. Using qualitative descriptive methods, this study found that these programs consistently achieved high effectiveness, with 100% achievement of physical targets each year. Budget utilization was also classified as "very efficient," with an efficiency ratio of 10.75% in 2022 and 10.31% in 2023, although this decreased slightly to 13.91% in 2024. The results indicate that the program was generally implemented effectivelya nd efficiently. Keywords: Budget Realization; Effectiveness; Efficiency; Social Rehabilitation.
The Effect of Quality Audit, Earning Management and Good Corporate Governance on Financial Performance: Empirical Study on Food and Beverage Companies Listed on the IDX for the 2019-2023 Period nazwa, nazwa ashila; Indupurnahayu, Indupurnahayu; Masruri, M Anwar
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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This study assesses the extent to which audit quality, earnings management, and corporate governance practices shape firms’ financial performance. The investigation centers on food-and-beverage companies listed on the Indonesia Stock Exchange between 2019 and 2023. Employing a quantitative approach, the research relies on purposive sampling, yielding 26 firms as the analytical units. Data were processed with Statistical Product and Service Solutions (SPSS), and relationships among variables were examined through multiple linear regression. The results indicate that audit quality and earnings management exert a significant positive influence on financial performance, whereas good corporate governance does not display a meaningful positive effect according to the partial (t-test) analysis. Keywords:Audit Quality; Earning Managemnet; Good CorporateGovernance and Financial Performance
The Impact of Institutional Ownership and Board of Independence on Tax Planning with Audit Committee as Variable Moderation Asvariwangi, Verni; Salman, M Zhofran Nur; Masruri, M Anwar
Manager : Jurnal Ilmu Manajemen Vol. 6 No. 4 (2023): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

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The objectives of this study are To determine whether institutional ownership and board of commissioners independence have a positive influence on tax planning with the audit committee as the moderating variabel, for institutional ownership and board of commissioners independence have a negative effect on avoidance. This research is a quantitative research with a regression approach. The sample of this research is 150 data that is observed. This data collection method is secondary data in the form of financial statements of manufacturing companies listed on the Stock Exchange with data analysis of classical assumption test, T test and determination test. The results show that institutional ownership has an effect on tax planning, that the audit committee strengthens the influence of institutional ownership on tax planning, the independence of the board of commissioners has an effect on tax planning, the audit committee strengthens the influence of the independence of the board of commissioners on tax planning
The Effect of Institutional Ownership, Independent Board of Commissioners and Audit Committee Good Corporate Governance on Earnings Management Masruri, M Anwar; Irsyad, Fatih Mohammad; Asvariwangi, Verni
Manager : Jurnal Ilmu Manajemen Vol. 6 No. 4 (2023): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

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In this study, corporate governance is measured using institutional ownership, independent board of commissioners and audit committee to see its effect on earnings management as measured using discretionary accruals based on Jones cross sectional, the data used are food and beverage subsector manufacturing companies from 2018 - 2022 with a total sample that matches the predetermined criteria of 55 sample companies, based on the results obtained, it states that institutional ownership has a negative effect on earnings management, while other variables have no effect this can be caused by the number of samples and control variables that have not been added in this study
Co-Authors Angga Prasetia Avariwangi, Verni AYU LESTARI Indupurnahayu Irsyad, Fatih Mohammad Karinna, Karinna Tri Maharani nazwa, nazwa ashila Rasiman Rasiman Rizqi, MN Salman, M Zhofran Nur Salman, M. Zhofran Nur Verni Asvariwangi