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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Syntax Literate: Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) Jurnal Organisasi Dan Manajemen SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JOURNAL OF APPLIED ACCOUNTING AND TAXATION International Journal of Supply Chain Management Jurnal Ilmiah Ekonomi Global Masa Kini Journal of Accounting Auditing and Business Jurnal Ilmiah Akuntansi Rahmaniyah Syntax Idea Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Kontemporer ASEAN Journal of Community Engagement Daengku: Journal of Humanities and Social Sciences Innovation Jurnal Sistem Informasi JIAR International Journal of Applied Management and Business

Harry Suharman

Universitas Padjadjaran

Author-ID : 1500104

Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Pengaruh Independensi, Pengalaman dan Skeptisme Profesional terhadap Kualitas Audit pada Inspektorat Provinsi Jawa Barat Mira Teram Terawati; Asep Effendi; Harry Suharman
Syntax Idea Vol 2 No 12 (2020): Syntax Idea
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v2i12.817

Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh independensi, pengalaman, dan skeptisme profesional terhadap kualitas audit pada Inspektorat Jawa Barat baik secara simultan maupun parsial. Penelitian dilakukan dengan menggunakan metode deskriptif dan verifikatif. Data yag digunakan adalah data primer dan data sekunder. Metode pengumpulan data menggunakan teknik kuesioner. Populasi dalam penelitian ini adalah 85 orang auditor dengan sampel responden sebanyak 70 orang. Teknik pengambilan sampel yang digunakan adalah simple random sampling. Analisis data yang digunakan adalah kuantitatif dan kualititatif. Teknik analisis data yang digunakan adalah analisis regresi, koefisien korelasi Pearson Product Moment dan uji koefisien determinasi. Hasil dalam penelitian ini menunjukkan bahwa variabel independensi, pengalaman, dan skeptisme professional berpengaruh terhadap kualitas audit baik secara simultan maupun parsial. Independensi, pengalaman, dan skeptisme profesional masing-masing memiliki tingkat hubungan yang positif dan kuat terhadap kualitas audit. Independensi, pengalaman, dan skeptisme profesional secara parsial memiliki pengaruh yang sedang terhadap kualitas audit.

Pencatatan dan Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Tahun 2018 Pada UKM Sektor Perdagangan di Kabupaten Bandung Irene Sukma Lestari Barus; Harry Suharman
Tirtayasa Ekonomika Vol 15, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i2.9104

ABSTRACTThis research contributes to the Small and Medium Enterprises in recording business transactions using the Small and Medium Entity Financial Accounting Standards (SAK EMKM) in 2018. Financial statements are made in the form of a Balance Sheet, Income Statement and Notes to Financial Statements . This is a qualitative study conducted to MSEs in Bandung Regency. Sources data from Interview Unstructure and Focus Gorup Discussion. The recording system that has been conducted generally uses a cash basis rather than an accrual basis. The results of this study propose that the recording system carried out consists of a periodic system and an accrual-based pepertual system.

Pengaruh Intellectual Capital dan Penerapan Prinsip Good Governance oleh Pengelola Barang Milik Negara terhadap Penerapan Manajemen Aset Tetap Iwan Awaludin; Harry Suharman; Fury Khristianty Fitriyah
Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Penelitian ini bertujuan untuk membuktikan dan menjelaskan pengaruh positif intellectual capital dan penerapan prinsip good governance terhadap penerapan manajemen aset tetap. Unit analisis penelitian ini adalah Kantor Kementerian Agama Kabupaten/Kota dan Kantor Wilayah Kementerian Agama di Provinsi Jawa Barat. Populasi dalam penelitian ini adalah para pengelola Barang Milik Negara di Kantor Kementerian Agama Kabupaten/Kota dan Kantor Wilayah Kementerian Agama di Provinsi Jawa Barat serta auditor Inspektorat Wilayah II Inspektorat Jenderal Kementerian Agama. Sampel yang digunakan dalam penelitian ini sebanyak 84 responden dengan metode sampling jenuh dan pengujian hipotesis analisis regresi linear berganda. Hasil pengujian hipotesis mengungkapkan bahwa intellectual capital dan penerapan prinsip good governance berpengaruh positif signifikan secara parsial terhadap penerapan manajemen aset tetap, artinya peningkatan intellectual capital dan pelaksanaan prinsip good governance akan memperbaiki manajemen aset tetap. Hasil pengujian juga mengungkapkan intellectual capital dan penerapan prinsip good governance berpengaruh positif signifikan secara simultan terhadap penerapan manajemen aset tetap. Berdasarkan hasil penelitian ini, maka dalam rangka meningkatkan manajemen aset tetap di Kantor Kabupaten/Kota dan Kantor Wilayah Kementerian Agama Provinsi Jawa Barat, pengelola BMN harus meningkatkan kemampuan sumber daya manusia, struktural kelembagaan dan hubungan kelembagaan serta melaksanakan prinsip-prinsip good governance.

Pengaruh Financial Stability, Nature of Industry, Rationalization, dan Change in Director terhadap Financial Statement Fraud Nenda Marliani; Harry Suharman; Fitriana Fitriana
Syntax Idea Vol 2 No 1 (2020): Syntax Idea
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v2i1.123

Penelitian ini dilakukan untuk mendeskripsikan, menguji hubungan dan mengetahui seberapa besar pengaruh financial stability, nature of industry, rationalization dan change in director terhadap financial statement fraud. Latar belakang dilakukannya penelitian ini karena financial statement fraud merupakan fraud yang paling sedikit terjadi namun kerugian yang diakibatkan cukup besar, banyak kasus financial statement fraud yang terjadi dalam dunia bisnis, serta adanya inkonsistensi hasil penelitian terdahulu. Sampel pada penelitian adalah 119 perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2014-2018. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif. Metode analisis data menggunakan analisis regresi data panel dengan mengggunakan software eviews 9. Hasil penelitian membuktikan bahwa: (1) rata-rata perusahaan yang menjadi sampel merupakan perusahaan yang memiliki rasio perubahan asset 0,08, rasio perubahan piutang 0,002, rasio total akrual terhadap total asset -0,02, rata-rata tidak melakukan pergantian direksi, dan memiliki nilai f score 0,21, (2) semakin tinggi financial stability, nature of industry, rationalization dan change in director maka semakin tinggi financial statement fraud, (3) Besarnya pengaruh secara bersama adalah 38,0694%, (4) semakin tinggi financial stability maka semakin tinggi financial statement fraud, (5) Besarnya pengaruh 8,25%, (6) semakin tinggi nature of industry maka semakin tinggi financial statement fraud, (7) Besarnya pengaruh 1,23%, (8) semakin tinggi rationalization maka semakin tinggi financial statement fraud, (9) Besarnya pengaruh 4,95%, (10) adanya change in director ataupun tidak maka tidak akan berpengaruh terhadap financial statement fraud, (10) Tidak terdapat pengaruh yang berarti, karena pengaruhnya sangat kecil yaitu 0,07392%, sehingga dapat dikatakan tidak berpengaruh.

Supply Chain Quality Accounting Information Systems with Business Strategy Effective in Bumn Bandung Indonesia Nur Zeina Maya Sari; Azhar Susanto; Nunuy Nur Afiah; Memed Sueb; Harry Suharman
International Journal of Supply Chain Management Vol 8, No 6 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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

Purpose study aims to determine Supply Chain Quality of Accounting Information Systems, with Business Strategy at BUMN in Bandung Indonesia. The function accounting information system is to provide information important to reduce uncertainty, support decisions, and encourage better, scheduling, and job control. An important business strategy in the implementation of an effective information system. This study uses descriptive methods and types of research that are verification. The type of data which is the primary using primary data uses an interval scale for measurement. Validity and reliability tests were carried out on the collected questionnaires, then ordinal-scale data in interval then using MSI (interval measurement). Data analysis was performed using SPSS. The Supply Chain Quality Accounting Information System at BUMN is not good, there is no fast and Quality of accounting information systems with business strategies effective. The accounting information system is not yet fully qualified.

EFFECT OF GRC AND INTELLECTUAL CAPITAL ON COMPANY PERFORMANCE Suud Al Habsyi; Harry Suharman; Sofik Handoyo
JRAK Vol 13 No 2 (2021): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i2.4130

This research was conducted on companies that won the Top GRC Award in 2019 and 2020 with secondary data collection methods. The data is collected through purposive sampling techniques. The sample used in this research is 30 companies.The analysis method used is to use SPSS for multiple linear regression analysis. The results present that governance, risk, compliance (GRC) and intellectual capital have a positive effect on the companies performence that have won Top GRC awards.

Ketidakpastian Permintaan Pelanggan Sebagai Pemicu Manajemen Persediaan Dengan Pendekatan Analisis FSN Nisa, Farhatun; Suharman, Harry; Abdul Hasyir, Dede
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Peran manajemen persediaan adalah tentang keseimbangan dalam kaitannya dengan minimalisasi total biaya dan mengembangkan kepuasan pelanggan. Peran-peran ini tidak sederhana, dikarenakan dampak yang terlibat dan peristiwa yang terputus-putus pada kasus ketidakpastian permintaan dari pelanggan. Hubungan antara manajemen persediaan dan permintaan yang tidak pasti harus diakui oleh manajemen untuk memenuhi permintaan dan agar persediaan berada pada tingkat terbaiknya. Penelitian ini bertujuan untuk memberikan ide perbaikan atas permasalahan yang terjadi di dalam perusahaan manufaktur dalam menghadapi permasalahan persediaan yang diakibatkan oleh ketidakpastian permintaan. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kualitatif menggunakan wawancara untuk memahami konteks dari mengukur dan mengelola proses kinerja perusahaan atas fenomena yang detail atas proses dan kasus-kasus yang terjadi. Hasil penelitian ini diharapkan dapat menunjukkan bahwa analisis FSN (Fast Moving, Slow Moving dan Non Moving) dapat membantu perusahaan sebagai bentuk improvement metode penyelesaian masalah dengan tujuan untuk mempertahankan daya saing menggunakan kreativitas ide perbaikan. Kata kunci: Manajemen Persediaan, Analisis FSN, Ketidakpastian Permintaan

The Influence of Business Models, Information Technology on the Quality of Accounting Information Systems Digitizing MSMEs Post-COVID-19 S Supriyati; Sri Mulyani; Harry Suharman; Taufiq Supriadi
Jurnal Sistem Informasi Vol. 18 No. 2 (2022): Jurnal Sistem Informasi (Journal of Information System)
Publisher : Faculty of Computer Science Universitas Indonesia

Many organizations realize the importance of building information systems based on the formulation of business models and implementing them into company activities. The survival of an organization is determined by its ability to compete in the market. In modern systems, there are dependencies between enterprise information systems, business models and enterprise business processes. There is an equally strong influence between business models and information systems. The goal achieved between business models and information systems is to maintain a balance between the three dimensions of sustainable development, namely: environmental, social, and economic. The research method used is qualitative with a field approach, an institutional approach, and a library approach. The types of data used in this research are primary data and secondary data. The data collection technique used is observation and literature study both nationally and internationally, while secondary data comes from journals, proceedings, government regulations, and statutory regulations. The output target achieved is obtaining business models, information technology on the quality of MSME accounting information systems after Covid-19.

The Influences of Slack Resources, Board Gender Diversity on the Quality of Corporate Social Responsibility Disclosure Merdianeu Utami Putri; Harry Suharman; Sofik Handoyo
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 3 No. 4 (2023)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.daengku1933

This study aims to examine the effect of slack resources and board gender diversity on the quality of corporate social responsibility disclosure. This study also examines the board's moderating role of gender diversity on slack resources and the quality of corporate social responsibility disclosure. The analysis of this research uses the panel data analysis method. The research sample consisted of 44 companies listed on the IDX and published sustainability reports during the 2018-2019 period. The results of the study found that board gender diversity on the board of commissioners has a negative effect on the quality of corporate social responsibility disclosure. Slack resources and board gender diversity of directors are proven to have no effect on the quality of corporate social responsibility disclosure. The results also show that the gender diversity board does not moderate the relationship between slack resources and the quality of corporate social responsibility disclosure. This is due to the low proportion of women in the board structure of public companies in Indonesia

PENGUJIAN EMPIRIS BAGAIMANA KUALITAS SISTEM INFORMASI AKUNTANSI YANG DIPENGARUHI OLEH ETIKA ORGANISASI BERIMPLIKASI TERHADAP KUALITAS INFORMASI AKUNTANSI Lesi Hertati; Azhar Susanto; Wahyudin Zarkasyi; Harry Suharman; Haryono Umar
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 3 No 1 (2019): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v3i1.95

Accounting Information System is one of the most important parts in an organization. Function Organizational ethics is very influential on accounting information systems will produce accounting information needed by managers and non-managers of an organization as a basis for the decision making process in carrying out its functions or duties. The functions and tasks of managers or non-managers of related units within an organization vary greatly depending on the type of organization, the sections and levels that exist within the organization. The functions and tasks of managers or non-managers differ because the different levels and sections that cause the information needs of managers and non-managers are to support different functions and tasks. The difference in information requirements will lead to different data that must be entered and the accounting information system format used. Reality states that many accounting information systems in various state-owned enterprises have a variety of problems including problems of integration, ease of use, ease of access, ease of adaptation to changing conditions and the ability to produce accounting information as needed. The purpose of this study was to determine how much influence the organization's ethics has on the quality of accounting information systems and their implications for the quality of management accounting information. This method is descriptive and verification method, and the analysis tool is SEM Lisrel modeling. The results showed that user ethics significantly influence the quality of accounting information systems and their implications for the quality of accounting information.

Co-Authors Ajeng Apridiyanti Ali, Anees Janee Amalia Tresna Fadhilah Amatullah, Azhura Nawwaf Asep Effendi Azhar Susanto Azka Raga, Ridha Barus, Irene Sukma Lestari Dede Abdul Hasyir Effendi, Asep Faoziah Ulfah Fatmawati Fauziah Rahman Fitriana Fitriana Fitriana Fitriana Fury Khristianty Fitriyah Hahyudin Zarkasyi Haryono Umar Ihsan Nasihin Iwan Awaludin Lesi Hertati Lesi Hertati Lesi Hertati, Lesi Lucky Nugroho Maya Sari, Nur Zeina Memed Sueb Merdianeu Utami Putri Mira Teram Terawati Muhammad Yusuf Shalihin Nenda Marliani Nisa, Farhatun Nunuy Nur Afiah NURUL HIDAYAH Prima Yusi Sari Reinhard Stefanus Roebiandini Soemantri, Roebiandini Rr Sri Saraswati Salman Hafidz Iriansyah Saputra, Jumadil Soenaria, Syaiful Rahman Sofik Handoyo Sri Mulyani Supriyati Suud Al Habsyi Syahirah, Sheila Najla Syaiful Rahman Soenaria Taufiq Supriadi Terawati, Mira Teram Wahyudin Zarkasyi Winwin Yadiati Winwin Yadiati Yoga Yuniadi Zaldy Adrianto

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