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All Journal JURNAL SISTEM INFORMASI BISNIS Jurnal Riset Akuntansi dan Keuangan Jurnal Orientasi Bisnis dan Entrepreneurship Jurnal Eksplorasi Akuntansi (JEA) International Journal of Business, Law, and Education Jurnal Ekonomi Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Studi Akuntansi, Keuangan, dan Manajemen Electronic Journal of Education, Social Economics and Technology Journal of Economics and Business (JECOMBI) Jurnal Akuntansi
Haryanto Haryanto
Accounting Department, BINUS Online Learning, Bina Nusantara University, Indonesia
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Theory of Reasoned Action dan Literasi Teknologi terhadap Adaptasi Perubahan Teknologi Setiawan, Amelia; Djajadikerta, Hamfri; Haryanto, Haryanto; Wirawan, Samuel
JSINBIS (Jurnal Sistem Informasi Bisnis) Vol 11, No 1 (2021): Volume 11 Nomor 1 Tahun 2021
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21456/vol11iss1pp51-61

Abstract

One of the company's goals is business continuity. Companies can maintain their survival if supported by human resources who are also ready to follow the demands of changes in their environment. The COVID-19 pandemic is bringing very significant changes in human life today. This study aims to identify the influence of employee profiles and attitudes, subjective norms and information technology literacy on the willingness to adapt to the necessity of using information technology, especially during this pandemic time. This study uses the Theory of Reasoned Action approach as a theoretical basis, electronic questionnaires as a data collection method, and structural equation modeling to observe causal relationships between variables. The results of this study found that the model in this study had met the criteria for the model-fit test, and the only variable affecting employee attitudes was age. Subjective norm variables and information technology literacy have affected employees' intentions to adapt to information technology. The results of this study can be used by companies to design training programs that aim to improve information technology literacy and skills, especially for older employees.
PENGARUH CORPORATE GOVERNANCE DAN CORPORATE REPUTATION TERHADAP EMPLOYEE ENGAGEMENT (Studi pada sebuah perusahaan logistik multinasional di Indonesia) Haryanto Haryanto
Bina Ekonomi Vol. 24 No. 1 (2020): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.539 KB) | DOI: 10.26593/be.v24i1.4485.41-60

Abstract

The purpose of this study was to determine whether there is a relationship between Corporate Governance and Corporate Reputation on Employee Engagement. This research was conducted at a multinational logistics company in Indonesia in December 2020. The data collection method was carried out by means of a questionnaire via google form which was distributed to employees. Data analysis was performed using Statistical Product and Service Solutions with classical tests. Researcher found several things, including Corporate Governance partially has a significant and positive effect on Employee Engagement, Partially Corporate Reputation has a significant and positive effect on Employee Engagement, Corporate Governance and Corporate Reputation simultaneously have a significant and positive effect on Employee Engagement.
Pengaruh Pengendalian Intern dan Self-Efficacy terhadap Kinerja pada Masa Bekerja secara Online Haryanto Haryanto; Amelia Setiawan
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 1 (2022): Jurnal Riset Akuntansi dan Keuangan. April 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i1.34184

Abstract

Perubahan lingkungan menuntut organisasi untuk selalu berubah mengikuti perkembangan tersebut agar dapat tetap bersaing. Proses adaptasi tersebut didukung oleh kesediaan karyawan untuk beradaptasi yang dipengaruhi oleh self-efficacy, yaitu keyakinan karyawan akan kemampuan dirinya. Tujuan penelitian ini adalah untuk mengamati pengaruh persepsi karyawan tentang penerapan pengendalian intern di perusahaan dan juga self-efficacy terhadap kinerja karyawan pada masa bekerja dari rumah. Penelitian ini dilakukan dengan design survei cross-sectional. Data yang telah masuk tabulasi kemudian diolah dengan model persamaan struktural. Berdasarkan hasil pengolahan statistik, ditemukan bahwa lingkungan pengendalian perusahaan berpengaruh positif terhadap komponen penilaian risiko, aktivitas pengendalian serta informasi dan komunikasi dan juga berpengaruh positif terhadap self-efficacy karyawan perusahaan. Komponen pemantauan pada pengendalian intern perusahaan berpengaruh positif terhadap komponen pengendalian intern lainnya. Penilaian risiko, aktivitas pengendalian, serta informasi dan komunikasi berpengaruh positif terhadap kinerja karyawan. Dan self-efficacy berpengaruh terhadap kepatuhan karyawan.
THE CORRELATION BETWEEN JAVANESE CULTURE AND EMPLOYEE ENGAGEMENT: A SYSTEMATIC LITERATURE REVIEW Haryanto Haryanto; Amelia Setiawan
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In today's digital age, companies are shifting towards digital-based business models where employees have the flexibility to work remotely from their homes. As a result, employee engagement has become a crucial topic of discussion. The quality of employee engagement directly impacts employee performance and the success of the company. Javanese culture is a prevalent culture in Indonesia and is commonly adopted by companies in the region. This research aims to analyze the influence of Javanese culture on employee engagement through a systematic literature review of articles published on the Google Scholar database between 2000-2021. The study finds that Javanese culture, with its teachings of mutual respect, modesty, teamwork, and responsibility, is easily accepted by employees. These values foster trust and ultimately increase employee engagement. Additionally, the power dynamics within Javanese culture can positively or negatively affect employee engagement, depending on the level of autonomy granted by leaders to subordinates.
Exploring the perspective of Generation Z on personal risk management Amelia Setiawan; Haryanto, Haryanto
Journal of Economics and Business (JECOMBI) Vol. 4 No. 02 (2024): Journal of Economics and Business (JECOMBI) : January 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jecombi.v4i02.75

Abstract

Every business aspires to be successful, and one critical pillar is incorporating effective risk management strategies. These strategies help minimize potential risks that may arise during the business's day-to-day operations. However, it is equally essential for individuals, particularly employees, to manage the risks in their daily activities. In light of this, this study extensively investigated the correlation between personality traits, privacy concerns, and personal risk management practices. Study design/methodology/approach: The study utilized Structural Equation Modeling Partial Least Squares (SEM PLS) to analyze the statistical data and draw more profound insights. Findings: The study found that an individual's approach to personal risk management is influenced by their personality traits, including agreeableness, conscientiousness, openness to experience, and privacy concerns. Interestingly, the only personality trait that positively and significantly impacted an individual's capability to manage financial risks was openness to experience. Research limitations/implications for practice: Regulators and academics should explore methods to increase public awareness of personal data protection. Recent research shows that Generation Z is only moderately concerned with privacy, indicating aneed for more awareness efforts. Campaigns, incorporating personal risk and privacy into education curricula, and publishing research findings can help raise awareness about these critical issues. However, education alone may not be sufficient to effect behavioral changes related to privacy risks. Originality/value of the results: The study's findings highlight the need for individuals to understand these factors, which are critical in effective personal risk management. Therefore, it is crucial to integrate personal risk management practices into organizations' overall risk management framework. This will equip individuals with the necessary skills to manage their risks effectively, leading to a safer and more secure working environment.
Unlocking the Power of Internal Control: How It Lowers Risk and Slashes Logistics Costs in Retail Haryanto, Haryanto; Wahjoe Hapsari, Dini; Hidayah, Nurul
Jurnal Orientasi Bisnis dan Entrepreneurship (JOBS) Vol 5 No 2 (2024): DESEMBER 2024
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jobs.v5i2.4819

Abstract

Effective internal control is crucial for optimizing the logistics process and mitigating potential financial and operational losses associated with various risks, including inventory discrepancies, delayed deliveries, and lost goods. This study examines internal control's role in minimizing logistics risks and costs within the retail sector. This research uses a qualitative approach and a descriptive method, and the findings reveal that internal control is vital for the retail industry, particularly in decreasing operational risks and managing high logistics costs. By implementing standardized procedures, companies can enhance the efficiency of inventory management, distribution, and storage, thereby reducing the likelihood of loss or inaccuracies in stock data. Furthermore, the segregation of duties safeguards against fraud and improves overall accuracy. Internal control also fosters cost-efficiency by optimizing inventory management, employing technology for real-time monitoring of shipments and distribution, and better overseeing transportation budgets. Additionally, it ensures adherence to relevant regulations and legal standards, promotes transparency and accountability within the logistics process, and bolsters the organization's integrity. Thus, internal control significantly contributes to effective risk management, cost efficiency, and the sustainability of businesses in the retail sector.
Non-Financial Performance Indicators and Corporate Burnout: A Narrative Review Haryanto, Haryanto; Nurdiniah, Dade; Putri, Sri Yuli Ayu
International Journal of Business, Law, and Education Vol. 6 No. 1 (2025): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i1.1043

Abstract

Corporate burnout has emerged as a critical challenge in modern workplaces, particularly in organizations struggling to achieve a sustainable work-life balance. This study explores the role of management accounting in mitigating burnout through the integration of non-financial performance indicators (NFPIs), strategic budgeting for employee well-being, and workload optimization models. Adopting a narrative review approach, this research synthesizes insights from scholarly literature on management accounting, corporate governance, and occupational well-being. Anchored in Stakeholder Theory and Contingency Theory, the study highlights how organizations incorporating NFPIs into performance management frameworks experience reduced employee stress, improved retention rates, and enhanced operational efficiency. However, significant barriers—such as corporate resistance, measurement complexities, and leadership inertia—hinder the widespread adoption of well-being-focused accounting strategies. The findings contribute to the evolving role of management accounting in human capital sustainability, emphasizing the need for accounting professionals and business leaders to integrate burnout prevention metrics into financial decision-making. This study also outlines practical recommendations for embedding employee-centric financial planning models within corporate governance structures. By bridging the gap between financial and well-being metrics, the study offers a roadmap for future research on the intersection of management accounting and workplace sustainability.
DO FIRM CHARACTERISTICS AFFECT TAX AVOIDANCE? A SENSITIVITY ANALYSIS Herianti, Eva; Marundha, Amor; Haryanto, Haryanto
Jurnal Akuntansi Vol. 25, No. 1, Januari - Juni 2025
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v25i1.3730

Abstract

This study examines the effect of firm characteristics on tax avoidance using an empirical approach. The research utilizes a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, selected through purposive sampling, resulting in 305 firm-year observations. The study employs multiple regression analysis and sensitivity testing to ensure robustness. The findings reveal that firm size and sales growth have no significant effect on tax avoidance, while profitability has a negative and significant effect. This suggests that firms with higher profitability are less likely to engage in tax avoidance practices. The study contributes to the literature by providing empirical evidence on the role of firm characteristics in tax strategies. It offers practical insights for policymakers and regulators in designing effective tax compliance policies. The results of the profitability sensitivity test on tax avoidance proxied from GAAP ETR to Cash ETR support the main test results, indicating that the findings of this study are robust and independent of the proxy used. Keywords: firm characteristics, tax avoidance, profitability, firm size, sales growth.
Pengaruh Akuntansi Hijau, Tata Kelola, dan Komisaris Independen terhadap Nilai Perusahaan Infrastruktur Fadilah Novita Dewi; Haryanto Haryanto
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.3896

Abstract

This study aims to examine how Green Accounting, Corporate Social Responsibility (CSR), and independent commissioners influence the firm value of infrastructure companies listed on the Indonesia Stock Exchange for the 2022–2024 period. The research applies a literature review approach by analyzing company annual reports and sustainability reports. The analysis was conducted using multiple regression based on secondary data obtained. The findings indicate that Green Accounting has a positive and significant effect on firm’s value, while CSR and independent commissioners do not show a positive and significant effect on firm’s value. The results highlight the importance of integrating environmental factors into accounting practices to enhance firm’s value in long-term, especially in sectors with substantial environmental impact such as infrastructure.
Green Accounting and Profitability: Evidence from PROPER Mining Firms in Indonesia Kareen Andina; Violetta Elsa Namira Susanto; Haryanto Haryanto
Jurnal Eksplorasi Akuntansi Vol 8 No 2 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i2.3947

Abstract

Sustainability has become a strategic issue for mining companies because their operations create direct environmental and financial consequences. This research examines the effect of environmental costs, green investment, and environmental disclosure on the profitability of PROPER-participating mining companies listed on the Indonesia Stock Exchange during 2022–2024. Profitability is measured using return on assets. The study uses a quantitative associative approach based on secondary data from annual reports, sustainability reports, and PROPER publications. The final sample comprises 13 mining companies and 39 firm-year observations. Panel data regression is applied, and the model specification tests indicate that the Random Effects Model is the most appropriate. The results show that environmental costs have a significant negative effect on profitability, whereas green investment and environmental disclosure have no significant effect. These findings indicate that green accounting practices do not automatically improve short-term profitability in the mining sector. Environmental costs may still pose a financial burden when immediate expenditures outweigh short-term benefits. Green investment and environmental disclosure may require longer time horizons and stronger operational integration before their financial effects appear in ROA. This study contributes to green accounting literature by showing that environmental costs, investment, and disclosure have distinct financial implications.
Co-Authors Amelia Setiawan Amelia Setiawan Amor Marundha Dini Wahjoe Hapsari Eva Herianti Fadilah Novita Dewi Hamfri Djajadikerta Kareen Andina Marundha, Amor Mutia Atikah Nurdiniah, Dade Nurmala Nurmala NURUL HIDAYAH Putri, Sri Yuli Ayu Rino Dwi Putra Samuel Wirawan Violetta Elsa Namira Susanto