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All Journal Jurnal Reviu Akuntansi dan Keuangan Indonesian Journal of Economics and Bussiness Al-Ahkam MIX : Jurnal Ilmiah Manajemen Jurnal Tekun AKRUAL: Jurnal Akuntansi Jurnal Riset Pendidikan Ekonomi Kompartemen : Jurnal Ilmiah Akuntansi JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Pendidikan Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) (JRAMB) Jurnal Riset Akuntansi Mercu Buana E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jemasi Jurnal Ekonomi Manajemen dan Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Value: Jurnal Manajemen dan Akuntansi Jurnal Abdi Masyarakat (JAM) Jurnal Akuntansi dan Manajemen Jurnal Akuntansi Jurnal Bina Akuntansi BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JMK Jurnal Manajemen dan Kewirausahaan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Social Science Journal of Islamic Economics and Social Science (JIESS) Journal of Financial and Behavioural Accounting EKONOMIKA45 Apssai Accounting Review (ApAR) Journal of Innovation Research and Knowledge Jurnal Lemhannas RI Innovation Business Management and Accounting Journal Jurnal Magister Akuntansi Trisakti International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal Research of Social Science, Economics, and Management Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Multidisiplin Indonesia Ekobisman : Jurnal Ekonomi Bisnis Manajemen International Journal of Economics and Management Sciences Jurnal Pena-Mas Akuntansi Social & Economic Bulletin Jurnal Greenation Ilmu Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi

Harnovinsah Harnovinsah

Universitas Pancasila

Author-ID : 276491

Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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PENGARUH FAKTOR KEUANGAN DAN INTENSITAS ASET TETAP TERHADAP KEPUTUSAN PELAPORAN KEUANGAN DAN PAJAK Ahmad Kama Jama; Harnovinsah Harnovinsah
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 9, No 1 (2018)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i1.2594

ABSTRACK This study is purposed to test empirically the effect of debt ratio, long-term debt ratio, financing deficit and fixed assets intensity on financial and tax reporting decisions. Sampling using purposive sampling method and produces 101 manufacturing companies that listed on the Indonesia Stock Exchange during 2014 to 2016. Hypothesis testing using logistic regression analysis because independent variables measured by dummy. The results show that the debt ratio, long-term debt ratio and financing deficit give significant negative effect on the financial reporting and tax decisions. Meanwhile, fixed asset intensity does not give significant influence to financial reporting and tax decisions. Keyword : debt ratio, long-term debt ratio, financing deficit, fixed asset intensity, earning management, tax management.

Sosialisasi Tentang Investasi Untuk Warga Kembangan Utara Jakarta Barat Swarmilah Hariani; Harnovinsah Harnovinsah; Venny Venny
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 1 No 2 (2019)
Publisher : LPMP Imperium

This community service activity is themed “Information about the Capital Market to North Kembangan residents in West Jakarta". The activity is carried out by providing an explanation of the meaning, role, and benefits of the Capital Market in the economy. The history, structure, and institutions related to the Capital Market were explained. The explanation also concerns the basic understanding of trading mechanisms in the Capital Market. The explanation was given by counseling followed by a discussion session, questions and answers from the participants. The results of this activity provide increased knowledge of citizens about the Capital Market, as measured by a questionnaire distributed before and after the activity that contains questions about the Capital Market. The results of the analysis of the questionnaire answers in the form of a comparison of the questionnaire showed a change in public knowledge about capital market investment. Keywords: capital market investment, financial literacy

Pelatihan Pengelolaan Keuangan dan Pemasaran Untuk Pengembangan Usaha Warung di Kembangan Utara Jakarta Barat Lusia Sri Arini; Harnovinsah Harnovinsah; Swarmilah Hariani
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 2 No 3 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v2i3.187

Community service has been carried out by analyzing the situation of partners who do not get used to doing financial bookkeeping, how to serve food is still not arranged to attract consumers, the cooking area and guest room are not neat and less clean, also how to offer food to consumers that are still not friendly. For this reason, service partners are provided with food stalls by helping them to develop their food stalls. The activities carried out are providing knowledge about bookkeeping, financial management with theory and practice, marketing management, and entrepreneurship. Dining and dining room settings kitchen so that it looks clean and organized. The output of this service is so that the shop owner is more skilled in managing the rice shop business and it is hoped that knowing the above knowledge will be more developed and become the goal of consumers to eat at the rice shop. After training partners get financial knowledge, partners can do bookkeeping every day so that they can design their business development. Marketing and entrepreneurship knowledge can support the success of current and future rice food stalls and in the end, the development of rice stalls will improve the partners' lives and economies. Keywords: Finance, marketing, entrepreneurship

ANALISIS FRAUD TENDENCY MELALUI PENDEKATAN PENTAGON FRAUD: UNETHICAL BEHAVIOR SEBAGAI MEDIATOR Reskino Reskino; Harnovinsah Harnovinsah; Siti Hamidah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 5 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Studi ini mengkaji kecenderungan fraud melalui perilaku tidak etis sebagai mediator. Penelitian ini merupakan penelitian kuantitatif. Data dikumpulkan melalui kuesioner terstruktur dari 118 responden staf keuangan yang bekerja di perbankan syariah dan asuransi syariah di DKI Jakarta. Metode analisis data yang digunakan adalah Partial Least Square (PLS) -SEM dengan bantuan alat analisis data SmartPLS 3.0. Temuan dari penelitian ini menunjukkan adanya hubungan yang signifikan antara kompetensi dan moralitas individu terhadap perilaku tidak etis. Kompetensi dan moralitas individu tidak berpengaruh signifikan terhadap kecenderungan kecurangan. Perilaku tidak etis berpengaruh signifikan terhadap kecenderungan kecurangan. Selanjutnya kompetensi dan moralitas individu berpengaruh signifikan terhadap kecenderungan kecurangan melalui perilaku tidak etis. Penelitian ini menyimpulkan bahwa seseorang memiliki kompetensi yang cukup, maka akan menjauhkannya dari perilaku tidak etis sehingga kecenderungan kecurangan dapat dihindari. Selain itu, moralitas individu perbankan syariah dan staf keuangan asuransi syariah dapat mencegah perilaku tidak etis sehingga kecenderungan fraud dapat diminimalisir secara signifikan.

PENGARUH ECONOMIC VALUE ADDED, RASIO PROFITABILITAS, DAN CASH FLOW FROM OPERATING TERHADAP RETURN SAHAM PERUSAHAAN PROPERTI Harnovinsah vinsah; Bernad Sagala
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 1, No 1: Mei 2015
Publisher : Universitas Mercu Buana Yogyakarta

Tujuan penelitian tentang economic value added, rasio profitabilitas, dan cashflow from operating, dan return saham (studi empiris pada perusahaan properti yangterdaftar di Bursa Efek Indonesia periode 2010 - 2013) ini adalah untuk mengetahuipengaruh economic value added, rasio profitabilitas, dan cash flow from operatingterhadap return saham. Penelitian ini dilakukan dengan metode penelitian kuantitatifdan menggunakan analisis regresi data panel, dimana economic value added, rasioprofitabilitas, dan cash flow from operating merupakan variabel bebas, sedangkanreturn saham sebagai variable terikat. Penelitian ini menggunakan populasi seluruhperusahaan properti yang terdaftar di Bursa Efek Indonesia periode 2010 - 2013,sedangkan pengumpulan data dilakukan dengan metode studi pustaka, serta studidokumentasi untuk selanjutnya dilakukan pembahasan dan analisis. Hasil penelitianmenunjukkan bahwa variabel EVA dan ROA berpengaruh signifikan terhadap returnsaham perusahaan properti yang terdaftar di Bursa Efek Indonesia periode 2010 –2013. Sementara itu, variabel ROE dan CFO tidak berpengaruh signifikan terhadapreturn saham perusahaan properti yang terdaftar di Bursa Efek Indonesia periode2010 – 2013.Kata kunci : Economic Value Added, Profitabilitas, Cash Flow from Operating, ReturnSaham

PENGARUH FAKTOR KEUANGAN DAN INTENSITAS ASET TETAP TERHADAP KEPUTUSAN PELAPORAN KEUANGAN DAN PAJAK Ahmad Kamal Jama'; Harnovinsah Harnovinsah
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 2 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study is purposed to test empirically the effect of debt ratio, long-term debt ratio, financing deficit and fixed assets intensity on financial and tax reporting decisions. Sampling using purposive sampling method and produces 101 manufacturing companies that listed on the Indonesia Stock Exchange during 2014 to 2016. Hypothesis testing using logistic regression analysis because independent variables measured by dummy. The results show that the debt ratio, long-term debt ratio and financing deficit give significant negative effect on the financial reporting and tax decisions. Meanwhile, fixed asset intensity does not give significant influence to financial reporting and tax decisions.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia) Muhammad Rijalus Sholihin; Harnovinsah Harnovinsah
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 2 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Issues raised in this research is how the influence of institutional ownership variable, independe board of directors, audit committee, and the size of the company to the level of disclosure in the company's Corporate Social Responsibility manufactur in Indonesia Stock Exchange. This study aimed to analyze the influence of these variables, and to contribute in the form of useful information for investors, owners, and company management in decision making. Variable selection based on the relevant theory and reference the results of previous research related to the study. The research methodology uses quantitative methods, the amount of a total of 106 observations sourced from 53 companies during the second annual period. The results of this study found that the variables of institutional ownership, board of commissioners independe, audit committee, and the size of the company turns its influence signifkan on the level of disclosure of Corporate Social Responsibility when viewed simultaneously, but when viewed in partial only institutional ownership and the size of the companies that have significant influence, while the other two did not have a significant influence

THE INFLUENCE OF AUDIT COMMITTEE QUALITY, BOARD OF COMMISSIONER’S QUALITY, INSTITUTIONAL OWNERSHIPS, MANAGEMENT OWNERSHIPS TOWARD EARNINGS MANAGEMENT PRACTICE AND FINANCIAL PERFORMANCE AND THE IMPLICATION TOWARD THE FIRM VALUE (Survey on The Go-Public Companies Listed in The Indonesian Stock Exchange) Harnovinsah Harnovinsah
AKUNTABILITAS Vol 6, No 2 (2012): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v6i2.8767

Financial report is an important factor for inventors to make investment decisionin capital market. The. Publicity of financial report which has relevant information fordecision making will be reacted by market player. Many investors and other users offinancial report do not pay attention to the process of publishing financial report, so itpushes the emergence of dysfunctional behaviours, like earnings managementpractices.The purpose of this research is to study and to find out empirically theresearch’s evidence about the influence of audit committee and board of commissioner’squality, institution and management ownerships toward earnings management practiceand financial performance and their implication toward firm value. The population of thisresearch is companies listed in Indonesian Stock Exchenge during the period 2007 – 2010in amount of 105 companies. Based on the criteria, there are only 60 companies chosen assample.The Method of analysis used in this research is path analysis, with the followinghypotheses: (1) The Audit committee and the board of commissioner’s quality, institutionand management ownership have influence on the earnings management practice. (2) TheAudit committee and the board of commissioner’s quality, institution and managementownership, the earnings management practice have influence on corporate financialperformance. (3) The earnings management practice and corporate financial performancehave influence on firm value.The results of this study indicate (1)The audit committeequality negatively influence on earnings management practice, (2) The board ofcommissioner’s quality negatively influence on earnings management practice (3) Theinstitutional ownership negatively influence on earnings management practice (4) themanagerial ownership negatively influence on earnings management practice but notsignificantly (5) simultaneously The audit committee quality, The board ofcommissioner’s quality, institutional ownership and managerial ownership, havesignificant influence on earnings management practice, and (6) earnings managementpractice positively influence on corporate financial performance but not significant, (7)earnings management practice positively influence on firm value, but not significant, (8)corporate financial performance positively influence on firm value.

Analysis of Comparison of Islamic Banks with Online Micro In Disbursements of Micro-Financing Based on Requirements, Services Speed and Margin (Case Study of Micro-finance at Bank Mandiri Syariah and Micro Credit Uangteman.com) Lucky Nugroho; Harnovinsah Harnovinsah; Yananto Mihadi Putra; Prinoti Prinoti
Journal of Islamic Economics and Social Science (JIESS) Vol 1, No 1 (2020)
Publisher : Universitas Mercu Buana

The dynamics of the use of digital technology in the industrial revolution era 4.0 has had an impact on the financial sector. One of them is the development of financial technology (fintech) in the form of online loan services. Furthermore, the flagship product from fintech is lending to micro and small entrepreneurs. Likewise, Islamic banks that have a focus on financing to micro and small entrepreneurs must be able to compete with fintech services in the era of the industrial revolution 4.0 that is happening at this time. The purpose of this study is to analyze the different mechanisms of micro-financing distribution between Bank Mandiri Syariah and microcredit UangTeman.com. The method used is qualitative, which is to compare the requirements, mechanisms, and margins imposed on the customers and the information obtained through secondary data, namely standard and operational procedures. Based on the results of the study, the requirements and procedures for granting loans to micro and small entrepreneurs at Bank Mandiri Syariah are longer compared to UangTeman.com. While the fines for late payment in installments and interest rates on UangTeman.com are higher than the fines and margins of Bank Mandiri Syariah micro-financing. Therefore to be able to improve products and services for micro and small entrepreneurs, Bank Mandiri Syariah conducts a review of business models and business

DAMPAK TAX ACCOUNTING CHOICES TERHADAP TAX AGGRESSIVE Harnovinsah Harnovinsah; Septyana Mubarakah
Jurnal Akuntansi Vol. 20 No. 2 (2016): May 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v20i2.58

Penelitian ini bertujuan untuk menganalisis tax accounting choices, defferen tax expense dan firm size sebagai indikator tax aggressiveness. Sampel yang digunakan penelitian ini sebanyak 50 perusahaan manufaktur yang terdaftar di Bursa Efek Indionesia (BEI) selama periode 2010-2014. Sampel diambil dengan cara purposive random sampling dengan menggunakan criteria tertentu. Tax accounting choices diukur dengan pemilihan metode garis lurus dan metode FIFO dengan variabel dummy, sedangkan untuk deffered tax expense diukur dengan membandingkan deffred tax expense dengan total asset.Firm size diukur dengan melakukan logaritma natural total asset. Hasil penelitian ini menemukan bahwa metode garis lurus berpengaruh signifikan negative terhadap tax aggressiveness sedangkan metode FIFO tidak berpengaruh terhadap tax aggressiveness. Deffered tax expense berpengaruh signifikan negative terhadap tax aggressiveness dan firm size berpengaruh signifikan negative terhadap tax aggressiveness. Sehingga dapat dikatakan bahwa metode garis lurus dan deffered tax expense dapat dijadikan sebagai indikator tax aggressivenessTax Accounting choices in this study chose the straight-line method and the FIFO method,which is the management actions in determining the policies that are applied to compile financial statements and used as an indicator of tax aggresivitas. In addition the study also used the deffered tax expense and firm size as another independent variable to measure the tax aggresivitas action of the tax aggressiveness. This study aims to analyze the tax accounting choices, defferen tax expense and tax firm size as an indicator of tax aggressiveness. The samples used in this study as many as 50 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2010-2014. The sample were with how purposive random sampling by using certain criteria. Tax accounting choices is measured by the selection of the method of straight line method and the FIFO method with dummy variables, whereas for deffered tax expense is measured by comparing the deffred tax expense by total assets. Firm size is measured by taking the natural logarithm of total assets. The results of this study found that the straightline method significant negative effect against the tax aggressiveness. while the FIFO method has no affect against tax aggressiveness. Deffered tax expense significant negative effect on tax aggressiveness and firm size are significant negative effect against tax aggressiveness. So it can be said that the method of straight-line and deffered tax expense can be used as an indicators of tax aggressiveness.

Co-Authors Abdullah, Baihaki Achmad Jaelani Agung Dinarjito, Agung Ahmad Kama Jama Ahmad Kamal Jama Akhmad Amien Mastur Alamsyah, Sustari Alica Saputra, Ryandana Alifia, Nadhifa Alkotdriyah, Putri Puspa Alyah Irvie Aranda Alben Susanto Amanda, Okky Wahyu Amyulianthy, Rafrini Amyulianthy Ana Sopanah, Ana Apollo Daito Aris Setyanto Nugroho Arissetyanto Nugroho Arsid Atikah, Salma Ayu Priandari, Rida Bambang Santosa Basri, Husen Bernad Sagala Budiman, Surya Cris Kuntadi DARMANSYAH . Darmansyah Darmansyah Darminto, Dwi Prastowo Dede Nursaman Derriawan Derriawan, Derriawan Dihan Archika Djaddang, Syahril Efriyanto, Efriyanto Endang Ruhiyat Erwandy Erwandy Erwandy, Erwandy Erwin Permana Frenky Samuel Takalamingan Hanif Rani Iswari Haryadi, Anton Hastuti Indra Sari Hesti Maheswari Iva Khoiril Mala Iwan Firdaus JMV Mulyadi JMV. Mulyadi Junita Dinna Winnanda Karsam Karsam Lenggogeni Lucky Nugroho Lusia Sri Arini Lysandra, Shanti Mahroji Mastur, Akhmad Amien Medaniarty, Reni Muda, Ruhaini Mukhamad Zulianto Mulyono Mulyono Murni, Yetty Musa Gani, Ibrahim Nawasiah, Nana Nelyumna, Nelyumna Noor Hazlina Ahmad, Noor Hazlina Novianti, Indana Jamila Nurcahyani Nurcahyani, Nurcahyani Nurmala Ahmar NURUL HIDAYAH Nurwijayanti Nuryani, Nanik Oktaviani , Silvi Malvina Oktrivina, Amelia Patty, Brigitte Liony Permana, Erwin Pitoyo, Bayu Seno Prinoti Prinoti Putri, Putri Surya Permatasari Rafrini Amyulianthy Raharjo, Wilujeng Teguh Reskino, - Riza Bahtiar Sulistyan Rizki Wijaya Rossalia, Kusila Meyrin Safinatunnayah, Zihan Ayu Safrudin Said, Jamaliah Sailendra Saptaria, Lina Sari Nur Rahmi Sari, Lola Fitria Sela Sarmila Septyana Mubarakah Shalihah, Wardatus Silalahi, Vincentius Marliando Siti Hamidah Solihin Solihin Solly Aryza Subehan, Achmad Sujana, Aaliyah Putri Suratno Suratno Sustari Alamsyah Swarmilah Hariani SYAM, M. ARDIANSYAH Syamsiar, Syamsiar Tamaulina Br Sembiring Tri Widyastuti Tri Widyastuti Tugiantro Tugiantoro Venny Venny Widya Aryanti Widya Aryanti, Widya Wijaya, Agustinus Miranda Winaya Purwanti Yananto Mihadi Putra Yayan Hadijah Zamri Ahmad

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