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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Humanika JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal RAK (Riset Akuntansi Keuangan) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business International Journal of Social Science and Business JURNAL MANAJEMEN DAN BISNIS INDONESIA JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JIAI (Jurnal Ilmiah Akuntansi Indonesia) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Bumi Raflesia JUSTINDO (Jurnal Sistem dan Teknologi Informasi Indonesia) BUDGETING : Journal of Business, Management and Accounting JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jurnal Eksplorasi Akuntansi (JEA) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) juremi: jurnal riset ekonomi Jurnal Abdi Panca Marga Jurnal Ekonomi dan Bisnis GROWTH (JEBG) Jurnal Ekonomika Dan Bisnis Jurnal Mahasiswa Entrepreneur National Multidisciplinary Sciences West Science Journal Economic and Entrepreneurship Jurnal Akuntansi dan Keuangan West Science JPNM : Jurnal Pustaka Nusantara Multidisiplin West Science Accounting and Finance JAT (Journal of Accounting and Tax) IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Abdimas Independen Journal of Economics and Economic Policy Jurnal Pengabdian Masyarakat Manage JURNAL MANAJEMEN DAN BISNIS INDONESIA Jelajah Ekonomi: Jurnal Ekonomi dan Bisnis Indonesia JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Moh. Halim
Universitas Muhammadiyah Jember
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Public Health Social Sciences Other

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Mapping Corporate Governance in Indonesia: A Guide for Future Research Moh. Halim; Rendy Mirwan Aspirandi; Riyanto Setiawan Suharsono
JKEN: Jurnal Kajian Ekonomi Nasional Vol 1 No 1 (2025): Jelajah Ekonomi: Jurnal Ekonomi dan Bisnis Indonesia
Publisher : PT Bukuloka Literasi Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65307/je.v1i1.21

Abstract

The implementation of Good Corporate Governance (GCG) in Indonesia faces various challenges despite the existing regulations. Key issues include transparency, accountability, and the strong political influence in corporate decision-making. This study aims to analyze the application of GCG principles in Indonesia, identify the barriers, and provide recommendations for strengthening the effective implementation of governance. Using a narrative review approach, this research examines various previous studies related to corporate governance in Indonesia. The findings show that, although GCG regulations in Indonesia have evolved, their implementation is often hindered by weak oversight, political influence, and discrepancies between theory and practice. Additionally, the findings underscore the importance of the roles of the board of commissioners, audit committees, and external oversight in improving GCG implementation in Indonesia. This study contributes by enhancing the understanding of the gap between corporate governance theory and practice in Indonesia and offers more practical recommendations for policymakers and practitioners to improve corporate transparency and accountability. The research also provides new insights into the development of governance theories more relevant to Indonesia's context. Keywords: Good Corporate Governance, Transparency, Accountability, Political Influence, Indonesia, Narrative Review
PENDAMPINGAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PADA SPBU UNIVERSITAS MUHAMMADIYAH JEMBER BERBASIS NILAI-NILAI KEISLAMAN Rendy Mirwan Aspirandi; Moh. Halim; Mohammad Thamrin; Eko Budi Satoto
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 5 No. 1 (2022): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Sistem Informasi Akuntansi menjadi isu penting dalam beberapa tahun belakangan. Sebuah perusahaan dapat berkembang dengan baik apabila perusahaan tersebut telah menerapkan pengambilan keputusan berbasis teknologi informasi (Djanegara et al., 2018). Perputaran persediaan yang besar membuat kebutuhan akan sistem informasi akuntansi sangat tinggi (Bui & Nguyen, 2021). PT. Tunas Harapan Situbondo SPBU 55.683.15 Universitas Muhammadiyah Jember belum mengadopsi pelaporan keuangan berbasiskan teknologi informasi (proses pelaporan keuangan masih menggunakan bantuan microsoft excel. Metode pengabdian masyarakat ini dilaksanakan secara daring dan luring (blended learning). Proses pelaksanaan pendampingan sekitar 6 bulan. Hasil dari pengabdian masyarakat ini adalah penyusunan laporan keuangan berbasiskan aplikasi keuangan, yaitu: Zahir Accounting. Laporan keuangan yang dihasilkan berbasis aplikasi keuangan lebih bersifat transparan, reliabel dan akurat. Keyword: Pendampingan, SPBU dan Sistem Informasi Akuntansi
Pendampingan Penyusunan Laporan Keuangan Pada PT. Tunas Harapan Situbondo (Sebagai Upaya Menciptakan Good Corporate Governance) Moh. Halim; Mohammad Thamrin; Eko Budi Satoto; Rendy Mirwan Aspirandi
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 5 No. 3 (2022): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

SPBU Situbondo ini di bawah PT. Tunas Harapan Situbondo, yang selanjutnya disebut SPBU Tunas Harapan Situbondo (SPBU THS). Pada SPBU THS belum terdapat SDM yang mumpuni dalam proses penyusunan lapran keuangan. Pada proses penyusunan lapran keuangan sangat dibutuhkan SDM yang cakap akuntansi, supaya tahapan penyusunan laporan keuangan dan penetapan metode akuntansi di dalamnya tidak terdapat kesalahan (Seto, 2022). Lokasi SPBU THS berada di Krojan Timur, Klatakan, Kec. Kendit, Kabupaten Situbondo, Jawa Timur 68352. Proses pendampingan penyusunan laporan keuangan ini dimulai pada Bulan Januari 2022. Durasi pendampingan penyusunan laporan keuangan ini selama 3 bulan, yaitu dari Bulan Januari 2022 sampai April 2022. Metode yang digunakan dalam pemecahan permasalahan adalah metode ceramah dan pendampingan secara langsung di lokasi. Pada proses pendampingan, tim pendamping mengajari dan mengawasi langsung para pegawai admin SPBU THS dalam menyusun Laporan Keuangan. Proses ini sangat bermanfaat bagi pegawai admin ketika mereka mengalami kesulitan dalam mencatat suatu transaksi dalm kejadian yang tidak biasa terjadi, misalnya pada saat itu terjadi transaksi non tunai yang dilakukan oleh mitra pelanggan dari SPBU THS, pegawai admin sedikit bingung dalam pengakuan pendapatannya. Pegawai Admin SPBU THS merasakan manfaat yang besar dari diselenggarakannya proses pendampingan penyusunan laporan keuangan ini. Berbagai pengetahuan dan pengalaman diberikan oleh tim pendaping kepada pegawai admin SPBU THS. Kata Kunci: SPBU THS, Pelaporan Keuangan, SDM
THE INFLUENCE OF WORK ETHIC AND WORKLOAD ON THE PERFORMANCE OF BONDOWOSO EDUCATION OFFICE EMPLOYEES, THROUGH WORK DISCIPLINE AS AN INTERVENING VARIABLE Churoida Hadyaningrum; Toni Herlambang; Moh Halim
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10149

Abstract

This study aims to analyze the influence of work ethic and workload on the performance of employees of the Bondowoso Education Office with work discipline as an intervening variable. This study uses a quantitative approach with a survey method of employees within the Bondowoso Education Office. The results of the study show that work ethic and workload each have a significant effect on employee performance. In addition, work ethic and workload have also been shown to have a positive effect on work discipline, while work discipline directly has an impact on improving employee performance. The path analysis revealed that work discipline mediates the influence of work ethic and workload on employee performance, so work discipline is an important factor that strengthens the relationship between the two variables on performance. These findings affirm the importance of strengthening the value of work ethic, workload management, and improving discipline as the main strategies in efforts to optimize employee performance at the Bondowoso Education Office.
THE MEDIATING ROLE OF SIPD IN GOVERNANCE AND FINANCIAL REPORTING QUALITY IN LOCAL GOVERNMENT Moh. Halim Halim; Riyanto Setiawan Suharsono; Ahmad Izzuddin
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/mryzmy97

Abstract

This study examines the impact of government governance on the quality of financial reporting, considering both direct effects and indirect effects through the adoption of the Regional Government Information System (SIPD). It integrates Good Governance theory with the Technology Acceptance Model within a local government context. Data were collected using a structured questionnaire from 120 employees at the Bondowoso Regency Education Office who were involved in financial management, selected through purposive sampling. The analysis used Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4.0. Results indicate that governance significantly influences SIPD implementation and directly improves reporting quality, while SIPD implementation itself strongly enhances reporting quality. The significant indirect effect of governance through SIPD indicates partial mediation, accounting for 57.2% of the total effect, suggesting that SIPD serves as a crucial transmission mechanism rather than merely a technological tool. Local governments should pursue governance reforms alongside digital investments; SIPD administrators should focus on system stability, module integration, and staff training. Additionally, the Inspektorat Daerah and the Badan Pengelola Keuangan Daerah should strengthen independent audits and standardize reconciliation processes. By conceptualizing SIPD as a mediator rather than a direct predictor of reporting quality and expanding the Technology Acceptance Model from individual to organizational levels, this research clarifies the institutional and technological pathway linking governance and reporting quality in a decentralized, moderate-capacity regency.
DETERMINAN TATA KELOLA DAN PELAPORAN KEUANGAN LEMBAGA PENDIDIKAN : STUDI FENOMENOLOGI DI SMP MUHAMMADIYAH 11 WULUHAN Moh Halim; Riyanto Setiawan Suharsono; Asroful Abidin
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 2 (2025): Edisi Oktober
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i2.3214

Abstract

Tata kelola dan pelaporan keuangan merupakan dua elemen penting dalam mewujudkan akuntabilitas dan transparansi lembaga pendidikan. Penelitian ini bertujuan untuk mengeksplorasi determinan tata kelola terhadap praktik pelaporan keuangan di SMP Muhammadiyah 11 Wuluhan dengan pendekatan fenomenologi. Fokus kajian meliputi faktor-faktor tata kelola seperti kepemimpinan, budaya organisasi, dan sistem pengendalian internal, serta keterkaitannya terhadap kualitas laporan keuangan. Teknik pengumpulan data dilakukan melalui wawancara mendalam, observasi partisipatif, dan dokumentasi. Hasil penelitian menunjukkan bahwa kepemimpinan visioner, budaya organisasi yang kuat, serta sistem pengendalian internal yang efektif berkontribusi secara signifikan terhadap peningkatan transparansi dan akurasi laporan keuangan. Kebaruan penelitian ini terletak pada pengungkapan perspektif subjektif pelaku pengelolaan keuangan di lingkungan pendidikan berbasis nilai keagamaan, serta pemetaan hubungan spesifik antara faktor-faktor tata kelola dan praktik pelaporan keuangan. Temuan ini diharapkan dapat menjadi rujukan dalam pengembangan model tata kelola keuangan sekolah yang lebih akuntabel dan berkelanjutan.
Investor Sentiment as a Selective Mediator of Geopolitical and Macroeconomic Effects on IDX Composite Volatility Naurah Syifa Salsabila; Eko Budi Satoto; Moh. Halim
Ekonomis: Journal of Economics and Business Vol 10, No 2 (2026): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i2.3006

Abstract

Indonesian equity-market volatility reflects both macroeconomic information and investors’ psychological responses to that information. This study examines the effects of geopolitical risk, inflation, the exchange rate, and the policy interest rate on investor sentiment and IDX Composite volatility, and tests whether sentiment mediates those effects. Monthly data from January 2021 to May 2026 yield 63 observations after influential-observation diagnostics; S&P 500 volatility is included as a global control. Both equations are estimated with HAC/Newey–West standard errors, and mediation is tested with PROCESS Macro Model 4 using 5,000 bootstrap samples. Only the BI-Rate significantly reduces investor sentiment. Rupiah depreciation raises IDX Composite volatility, whereas investor sentiment and the policy rate reduce it. Inflation is significant in the baseline sample but not in the 65-month robustness check. Geopolitical risk is insignificant in both equations. Sentiment mediates only the interest-rate channel, and the mediation is competitive: the direct effect of the policy rate on volatility is negative, while the indirect effect through weaker sentiment is positive. Mixed orders of integration imply that the level estimates should be read as sample associations rather than long-run multipliers. Investor sentiment is therefore a selective, not universal, transmission mechanism for monetary-policy information in the Indonesian equity market.
Co-Authors Abdillah, M.Rickwan Achmad Arifin Achmad Hasan Hafidzi Achmad Syahfrudin Zulkarnnaeni Ade Puspito Afroh, Ibna Kamilia Fiel agung, amin Ahmad Izzuddin Ahmad Izzuddin Alufiah, Wildatul Anggraeni, Novi Ari Sita Nastiti Arik, Mohamad Arya Aji Zulfikri Aspirandi, Rendi Mirwan Aspirandi, Rendy Mirwan Asroful Abidin Bakti, Budi Satria Bambang Eka Dwi Cahyono Budi Satoto, Eko Budi Satria Bakti Churoida Hadyaningrum Dea Auliya Raafiatus Sholiha Desi Wahyu Asriyani Desy Rustiyanti Rahayu Dewi, Nindi Kumala Dhea Resita Dewi Dinda Mustika Putri Dino Angga**, Budi Santoso* Diyah Probowulan Dwi Ratna Wati Eko Budi Satoto Etika Dwi Novitasari Evita Yuningtyas Faradina Dwi Oktaviyanti Firdausyah, Nori Fitriya, Elok Gardina Aulin Nuha Hidayanti, Rasta Seviafani Inayatul Qutsiyah Ismi Darojatul Ula Istiqomah Al Qoidah Justita Dura Khoirotul Inzani Khoirul Liza Umamah Lestari, Devita Eka M.Rickwan Abdillah Maharani, Astrid Martiana, Nina Maulana Arif Muhibbin Maulida, Vika Intan Mirwan A, Rendy mirwan aspirandi, rendy Mohamad Arik Muhammad Azis Raehan Muhammad Robi muhammad, thamrin Muharom, Lutfi Ali Nada Atika, Hulwun Naurah Syifa Salsabila Nina Martiana Nori Firdausyah Norita Citra Yuliarti, Norita Citra Norita Citra Yulinartati Nursaidah Nursaidah, Nursaidah Oktaviana Fensi Anggraeni Oktaviyanti, Faradina Dwi Putu Dhika Yahya Lajaba Qutsiyah, Inayatul Raudatul Farihah Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Rhamadanti, Ulfa Dwi Riski Wahyudi Riyanto Setiawan Suharsono Riyanto Setiawan Suharsono Riyanto Setiawan Suharsono Rizky Kurniawan M. Nur Sahida, Ayunda Septia Wulandari Santoso, Dimas Rizki Dwi Selfia Ayu Ningtyas Sita Nastiti, Ari Siti Umul Khoiriyah Susbiyani, Arik Suwarno Suwarno Tatit Diansari Reskiputri Thamrin, Mohamad Thamrin, Mohammad Toni Herlambang Umamah, Khoirul Liza Umi Kulsum Wulan Nur Indahsari Wulandari, Dwi Agustin Yohanes Gunawan Wibowo Yulinartati Yulinartati Yulinartati, Norita Citra