Article Per Year (5 Year)
p-Index From 2021 - 2026
2.293
P-Index
This Author published in this journals
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

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
Cyber Security Paradox in MSMEs: Imbalance of Awareness and Implementation in the Digital Era Haryanto Haryanto
Electronic Journal of Education, Social Economics and Technology Vol 6, No 1 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i1.470

Abstract

Cybersecurity is vital in ensuring the sustainability of micro, small, and medium enterprises (MSMEs) in today’s digital landscape. While awareness of cybersecurity threats is rising, implementing effective mitigation measures among MSMEs remains relatively low. This study seeks to analyze the discrepancy between awareness and actual implementation of cybersecurity practices in MSMEs and investigate how management accounting approaches can help address these challenges. This study reviews pertinent academic literature and industry reports using narrative review and conceptual analysis methods. The findings reveal that the primary obstacles to implementing cybersecurity within MSMEs include limited financial resources, a shortage of information technology experts, and a low understanding of the long-term benefits of investing in digital security. To navigate these challenges, management accounting techniques such as cost-benefit analysis, cost control, and risk assessment can assist MSMEs in allocating their resources more efficiently to bolster cybersecurity. This research enhances the existing literature by bridging the fields of cybersecurity and management accounting and offering policy recommendations to improve MSMEs' digital readiness. Further research is necessary to empirically validate the proposed model and investigate the impact of regulation on enhancing cybersecurity in the MSME sector.
Executive Overconfidence and Corporate Tax Strategy: Evidence from Emerging Markets Haryanto Haryanto; Eva Herianti; Amor Marundha; Rino Dwi Putra
Studi Akuntansi, Keuangan, dan Manajemen Vol 6 No 1 (2026): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v6i1.6342

Abstract

Purpose: This study examines how accounting-based tax strategies operate within managerial accounting, accounting for executive cognition, and whether they are applied uniformly or selectively. Methodology: This study employs a quantitative panel data design using 22 publicly listed manufacturing firms in Indonesia over the 2020–2023 period, yielding 81 firm-year observations after outlier removal. Fixed effects estimation is applied to analyze the relationships between transfer pricing, real earnings management, thin capitalization, and tax management, proxied by the Cash Effective Tax Rate, with CEO overconfidence as a moderating variable. Results: The findings show that accounting-based tax strategies do not operate uniformly across firms. Transfer pricing is positively associated with tax management, whereas real earnings management is linked to lower tax burdens. Thin capitalization does not exhibit a significant relationship. CEO overconfidence selectively moderates these relationships, weakening the effectiveness of transfer pricing and strengthening the association between real earnings management and tax management. Conclusions: The results indicate that tax management is a behavioral process shaped by executives' perceptions of control and discretion within institutional constraints. Limitations: The analysis is limited to manufacturing firms in a single emerging economy (Indonesia) and relies on an indirect proxy for the measurement of executive cognition. Contributions: This study contributes to the behavioral accounting and tax management literature by showing that executive cognition shapes the selective use of accounting-based tax strategies.
Governance and Government Subsidies as Drivers of Financial Performance: A Comparative Study of Three Strategic Indonesian Transportation SOEs (2014–2023) Nurmala Nurmala; Haryanto Haryanto
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.3833

Abstract

State-owned enterprises (SOEs) play a pivotal role in Indonesia’s transportation system, balancing financial sustainability with social service obligations. Their performance often relies on fiscal intervention and governance quality, raising concerns about the effectiveness of subsidies and oversight mechanisms. This study examines the effects of government subsidies, corporate governance, and board of commissioners’ meetings on the financial performance of three strategic Indonesian transportation SOEs: PT PELNI (Persero), PT ASDP (Persero), and PT KAI (Persero). Multiple linear regression was applied to secondary data from annual reports, using operating revenue, return on assets (ROA), and return on equity (ROE) as performance indicators. The findings show that government subsidies and corporate governance significantly enhance operating revenue, while their impact on profitability remains limited. Subsidies strengthen service capacity but reduce asset efficiency, whereas corporate governance improves accountability and operational consistency. Board meeting frequency has no significant effect, suggesting that effectiveness depends more on meeting quality than quantity. Overall, the financial performance of the examined SOEs is shaped by institutional mechanisms balancing public mandates and commercial objectives. This study integrates agency theory, stakeholder theory, and public economics to explain how fiscal support and governance interact to determine financial outcomes in an emerging economy.
Driving Sustainable Growth through the Blue Economy: Empirical Evidence from Indonesia’s Transport and Logistics Companies Mutia Atikah; Haryanto Haryanto
Jurnal Eksplorasi Akuntansi Vol 8 No 1 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i1.3946

Abstract

The increasing awareness of environmental degradation has drawn significant attention to sustainable business practices; however, the blue economy concept remains underexplored despite its crucial role in maintaining oceanic balance and supporting national economic growth. This study aims to analyze the effect of blue economy implementation and corporate social responsibility on the financial performance of transportation and logistics companies listed on the Indonesia Stock Exchange during 2022–2024. Using a quantitative panel-data approach with secondary data from annual and sustainability reports, the study measures blue economy implementation through a disclosure index adapted from national sustainability frameworks, while financial performance is proxied by return on assets. The novelty of this research lies in focusing on the transportation and logistics sector, which plays a vital role in maritime-based economic growth but has received limited attention in sustainability accounting studies. The results indicate that blue economy implementation has a positive and significant influence on financial performance, suggesting that environmentally responsible practices enhance corporate accountability and stakeholder trust. Conversely, corporate social responsibility disclosure shows a negative yet significant relationship with financial performance, implying a short-term trade-off between social responsibility efforts and profitability. Firm size and leverage are found to be insignificant, while firm age exhibits a negative tendency toward profitability. These findings underscore the need for companies and regulators to strengthen blue economy practices as a long-term strategy for sustainable financial growth and to develop standardized blue economy disclosure frameworks for future research.
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