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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis 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) 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 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) 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
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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The Mediation Influence Of Value Relevance Of Accounting Information, Investment Decision And Dividend Policy On The Relationship Between Profitability And The Company’s Value Harnovinsah Harnovinsah; Sustari Alamsyah
Jurnal Akuntansi Vol. 21 No. 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i2.193

Abstract

This study aimed to analyze the influence of profitabilityon the company'svalue, and determine whether this influence intervenes the value relevance of accountinginformation, investment opportunities and dividend policy, assuming that investors actrationally so that the fundamental aspects of the financial statements become major factorin the shares investment decision. The contribution of this research is to provide input tothe management about the importance of maintaining and improving performance in orderto give satisfaction to investors and provide expectations for the return on investmentwhich can ultimately increase the company’s value. This study design is causality with theunit of analysis is the samples taken by purposive sampling technique on a population oflisted companies on the IDX Kompas 100index from 2011-2014. The analysis techniqueused is Path Analysis. The results from this study are: 1. Profitability has significant andpositive influence on the company’s value; 2. Profitability has no significant and positiveinfluence on the valuerelevance of accounting information; 3. Profitability has negativeand significant influence on investment opportunities; 4. Profitability has significant andpositive influence on the dividend policy; 5. The value relevance of accountinginformation has significant and negative influence on the company’s value; 6. Theinvestment opportunities have no significant and positive influence on company’s value;7. Dividend policy has no significant and positive influence on company’s value; 8. Thevalue relevanceof accounting information, investment opportunities and dividend policyhave not been able to mediate the influence of profitability on company’s value
PENGARUH TUNJANGAN KINERJA, BUDAYA ORGANISASI, TEKANAN, KESEMPATAN DAN RASIONALISASI TERHADAP KECURANGAN (FRAUD) Frenky Samuel Takalamingan; Harnovinsah; Lenggogeni
Jurnal Magister Akuntansi Trisakti Vol. 9 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.158 KB) | DOI: 10.25105/jmat.v9i2.12982

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh antara Tunjangan Kinerja, Budaya Organisasi, tekanan, kesempatan dan rasionalisasi terhadap kecurangan (fraud). Populasi dalam penelitian ini adalah Pegawai Negeri Sipil pada Lingkungan Direkrorat Jenderal Kekayaan Negara (DJKN), Kementerian Keuangan. Jenis data yang digunakan adalah data primer yaitu jawaban dari responden. Sampel dikumpulkan menggunakan teknik purposive sampling yaitu pegawai pada Direktorat Barang Milik Negara (BMN), Direktorat Pengelolaan Kekayaan Negara dan Sistem Informasi (PKNSI), Direktorat Piutang Negara dan Kekayaan Negara Lain-Lain (PNKNL) dan Sekretariat DJKN yang ada pada di Lingkungan DJKN dengan jumlah kuesioner sebanyak 46 responden. Dalam penelitian ini. data diolah dengan menggunakan aplikasi Eviews 12. Analisis data menggunakan regresi linear berganda. Hasil pengujian  ditemukan bahwa Tunjangan Kinerja tidak berpengaruh terhadap kecurangan (fraud), Budaya Organisasi tidak berpengaruh terhadap kecurangan (fraud), dan rasionalisasi tidak berpengaruh terhadap kecurangan (fraud) sedangkan tekanan memiliki pengaruh positif terhadap  kecurangan (fraud) dan kesempatan juga memiliki pengaruh positif terhadap  kecurangan (fraud) pada lingkungan DJKN,  Kementerian Keuangan.    
Determinant of Whistleblowing Intention with Remuneration as Moderation in Indonesian Open University Junita Dinna Winnanda; Harnovinsah; Nurmala Ahmar
JFBA: Journal of Financial and Behavioural Accounting Vol. 3 No. 1 (2023)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v3i1.5059.2023

Abstract

The purpose of this research is to investigate the factors that influence whistleblowing intentions at the Indonesian Open University, with remuneration as a moderating variable. The research sample included 138 finance managers and state property managers from the Indonesian Open University. Because it supports income addition for Indonesian Open University employees, remuneration is used as a moderating variable. The research method employed is quantitative with primary data approach, namely a closed questionnaire assessed via Google Forms. This research found that the three independent variables namely attitude, organizational commitment, and personal costs have a significant influence on whistleblowing intentions. Remuneration as a moderating variable found to moderate the effect of organizational commitment on whistleblowing intentions. The contribution of this research is a discussion of research findings and differences with previous findings and related theories, and the findings can be implemented in the Indonesian Open University's whistleblowing system.
Job Relevant Information: Model Partisipasi Penyusunan Anggaran, Kinerja Manajerial Dan Budgetary Slack Ana Sopanah; Harnovinsah Harnovinsah; Riza Bahtiar Sulistyan; Mulyono Mulyono
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i1.25321

Abstract

Purpose: This study aims to empirically see how participation in village government budgeting has an impact on managerial performance and budgetary slack, as well as to analyze the role of job relevant information in moderating the effect of budgetary participation on managerial performance and budgetary slack Methodology/approach: This research is a quantitative research. Data analysis used a variant-based Structural Equation Model (SEM), namely Partial Least Square (PLS) or commonly called SEM-PLS. The total sample is 178 Village Heads in Pamekasan Regency, East Java. Findings: The results of the study show that participation in budgeting has a positive effect on managerial performance and budgetary slack. Job relevant information also has a positive effect on managerial performance and budgetary slack Practical implications: Unique findings show that job relevant information is not a moderation between budgeting participation and managerial performance and budgetary slack. Originality/value: The novelty of this research lies in job relevant information as a moderating variable on the relationship between budgeting participation and managerial performance and budgetary slack simultaneously, which has never been done in previous research. Besides that, this research is focused on village government which, according to researchers, is still receiving less attention.
What Factors Influence a Firm Value? Optimistic Financial Performance Harnovinsah Harnovinsah; Ana Sopanah; Yayan Hadijah; Hanif Rani Iswari; Iva Khoiril Mala; lina saptaria
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 8 No 2 (2023): May
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jmk.v8i2.3476

Abstract

Company value is formed in various performance factors. In this study the capital structure, profitability, size and type of company are investigated in its role in building company value. The company that is the object of research is a food and beverage consumer goods company listed on the Indonesia Stock Exchange in 2015-2019. This research is a quantitative research. The research sample was 13 subsectors of food and beverage consumption goods listed on the Indonesia Stock Exchange. Regent analysis is used in gathering panel data in this study. There are several diverse research results, namely partially capital structure (DER), profitability (ROA) has a positive significant effect on company value (PBV). While the company's size has a negative effect on the company value (PBV) and company growth has no effect on the company's value (PBV). The implications of this study provide contributing to further research and are able to provide knowledge to company decision making related to efforts to increase company value.Keywords: firm size, price to book value, debt-equity ratio, return on assets, company growth,
The Role of CEO Power and Foreign Ownership in the Selection of Public Accounting Firms and the Effectiveness of the Audit Committee as Moderators Dede Nursaman; Harnovinsah; Nurmala Ahmar
JFBA: Journal of Financial and Behavioural Accounting Vol. 3 No. 1 (2023)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v3i1.5083.2023

Abstract

The purpose of this study is to analyze the role of CEO power and foreign ownership of the election a Public Accounting Firm (KAP) and the effectiveness of the Audit Committee as a moderator. The research objects used are companies that are included in the IDX80 index on the Indonesian Stock Exchange 2017-2021. Based on the purposive sampling technique,  sample of 42 companies was obtained which were considered to meet the criteria as research objects. The analytical method used in this study is Structural Equation Modeling (SEM) with SmartPLS 3 software. The results show partially that the higher the CEO power, foreign ownership and foreign ownership moderated by the effectiveness of the Audit Committee, the company more likely choose Big 4 KAP as external auditors. Meanwhile, the higher the CEO power, which is moderated by the effectiveness of of the Audit Committee, more likely choose non-Big 4 KAP.
Green Intellectual Capital And Sustained Competitive Advantages In The Industrial Sector Of Indonesia Solihin Solihin; Harnovinsah Harnovinsah; Tugiantoro Tugiantoro; Karsam Karsam
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i1.23865

Abstract

Purpose: The purpose of this study is to examine the effect of Green Intellectual Capital which includes three components namely green human capital, green structural capital, and green relational capital on sustainable competitive advantage through   h moderation of environmental consciousness in the manufacturing industry in Indonesia, which has been listed on the Indonesia Stock Exchange. Methodology/approach: This research is a quantitative study, the number of samples used is 216 of 316 populations of high-profile sensitive industries listed on the Indonesia Stock Exchange. The survey was conducted at a managerial level with a minimum of 3 years experiences. This study used a questionnaire instrument with a purposive sampling method and data analysis using Structured Equation Modelling (SEM-PLS) Findings: The empirical results of this study indicate that the three components of green human capital, green structural capital, and green relational capital have proven to have a significant effect on sustainable competitive advantage. While testing through environmental consciousness moderation shows that the three components of green human capital, green structural capital, and green relational capital, have no significant effect on sustainable competitive advantage. The implication of this research is that green intellectual capital can be used as a guide for companies that can ultimately develop and maintain a sustainable competitive advantage. Practical implications:  The green human capital can be use as guidance of companies that can ultimately develop and mantaian the competitive advantage Originality/value: The originality of this research is the variable of green intellectual capital and competitive advantage in winning the competitive strategy for companies, the research results that the sustainable competitive advantage which will be the focus of study for the next researcher.
Factors Influencing Budgeting: Case Study In Village Goverment Ana Sopanah; Harnovinsah Harnovinsah; Rafrini Amyulianthy
Innovation Business Management and Accounting Journal Vol. 2 No. 2 (2023): April - June
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i2.43

Abstract

The village budget is a village development appraisal plan carried out independently. Meanwhile, each village has its own culture, rules, and uniqueness. So it becomes a problem that must be coordinated between village components. Therefore, it is necessary to know what factors influence village budgets, especially unique villages, Sumber Porong Village, Indonesia. This study aims to explain the influence of community participation factors, leadership styles, politics and budget transparency on village budgeting. The research method uses explanatory research with a quantitative approach. They are using a purposive sampling method in determining the sample, while the number of samples is 20 respondents. The characteristics of the sample are those who have participated in and supervised budgeting in Sumber Porong Village. Using SEM Partial Least Square (PLS). The study results show that budget transparency affects budgeting, as indicated by meeting the needs of the village community. The leadership style in encouraging the achievement of village development greatly affects budget transparency. In addition, leadership style and politics have a positive effect on budgeting.
NETWORKING ANALYSIS, ADOPTION OF ACCOUNTING INFORMATION TECHNOLOGY, DYNAMIC CAPABILITIES ON ORGANIZATIONAL PERFORMANCE WITH CORPORATE STRATEGY AS MODERATING VARIABLES Bayu Seno Pitoyo; Tri Widyastuti; Nurmala Ahmar; Apollo Daito; Harnovinsah Harnovinsah
International Journal of Social Science Vol. 3 No. 2: August 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i2.6300

Abstract

Small and medium industry (IKM) is a business that produces various types of products needed by various types of living things such as humans, animals and plants. The purpose of this study was conducted to develop variables that Networking Analysis, Adoption of Accounting Information Technology, Dynamic Capabilities on Organizational Performance with Corporate Strategy as Moderating Variables. The research method uses the quantitative to determine the relationships and influences between variables, with 205 respondents. Selection of the sample using hair method and data collection using a questionnaire. Data is processed using Structural Equation Modeling (SEM) using SMART-PLS. The results showed that the networking, information technology adoption, dynamic capabilities and business strategy affect the performance of SMEs. The moderating role of business strategy is able to strengthen the effect of networking and dynamic capabilities on IKM performance, but weakens the influence of adoption of accounting information technology on IKM performance
Pengaruh Kemandirian Keuangan Daerah, Efektivitas PAD, Dan Efesiensi Keuangan Daerah Terhadap Pertumbuhan Ekonomi Dihan Archika; Harnovinsah Harnovinsah
Jurnal Pena-Mas Akuntansi Vol 1, No 1
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jpma.v1i1.8779

Abstract

This research aims to examine the (1) Regional Financial Independence on Economic Growth in all Provinces in Indonesia in 2014-2016, (2) Effectiveness of PAD on Economic Growth in all Provinces in Indonesia in 2014-2016, (3) Efficiency of Against Economic Growth in all Provinces in Indonesia in 2014 - 2016. This research is a comparative causal study. The population in this research is all provinces in Indonesia period 2014 – 2016. The sample in this research many 75 of the 25 provinces criteria sampling. The sampling technique in this research used was purposive sampling method. The result of this research showed that (1) Regional Financial Independence was not a significant positive influence on economic growth, (2) Effectiveness was no significant influence on economic growth, (3) Efficiency was a significant negative influence on economic growth.
Co-Authors 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 Bernad Sagala Budiman, Surya 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 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 Mastur, Akhmad Amien Medaniarty, Reni Muda, Ruhaini Mukhamad Zulianto Mulyono Mulyono Murni, Yetty 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 Tugiantro Tugiantoro Venny Venny Widya Aryanti Widya Aryanti, Widya Wijaya, Agustinus Miranda Winaya Purwanti Yananto Mihadi Putra Yayan Hadijah Zamri Ahmad