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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 Agregat: Jurnal Ekonomi dan Bisnis Kompartemen : Jurnal Ilmiah Akuntansi JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) JRB-Jurnal Riset Bisnis Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Sains Sosio Humaniora 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) Dinasti International Journal of Education Management and Social Science 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) Reviu Akuntansi, Manajemen, dan Bisnis Journal of Innovation Research and Knowledge Jurnal Lemhannas RI Jurnal Magister Akuntansi Trisakti International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Inkubis: Jurnal Ekonomi dan Bisnis 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 Business and Applied Management Journal Jurnal Ekonomi, Manajemen, Akuntansi Equity
Harnovinsah Harnovinsah
Universitas Pancasila, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts 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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Analisis penggunaan QRIS terhadap peningkatan pendapatan UMKM Alifia, Nadhifa; Permana, Erwin; Harnovinsah, Harnovinsah
Jurnal Riset Pendidikan Ekonomi Vol. 9 No. 1 (2024): APRIL
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrpe.v9i1.9940

Abstract

Along with the rapid growth of digital media, various forms of digital transactions are also developing. One digital transaction tool that has grown significantly is the Quick Response Code Indonesian Standard (QRIS). The increase in the number of QRIS merchants and QRIS users correlates with the increase in the volume and nominal transactions processed by each merchant every year, including MSMEs. This research aims to conduct an analysis of the use of QRIS to increase MSME income. The research method was carried out using a descriptive qualitative approach. Research data comes from search results from various trusted sources, including official websites, academic literature, theses and national scientific journals that are relevant to the research topic. After thorough analysis and discussion regarding the impact of QRIS on increasing MSME income, it can be concluded that the growth in the number of QRIS users as well as the volume and nominal transactions per merchant is directly proportional to the increase in MSME income. This trend does not only occur in the Greater Jakarta area and Java Island, but occurs nationally throughout Indonesia. The increase in income from QRIS cannot be separated from the convenience offered to MSMEs who no longer need to make large investments in creating QR codes for various payment platforms. With QRIS, they can accept payments from various banks and digital payment providers. Apart from that, the increase in revenue was also due to QRIS' ability to serve customers of all age groups, because the younger generation tends to prefer digital payment methods over cash transactions.
ANTESEDEN PENYERAPAN ANGGARAN BELANJA DAERAH PADA SUKU DINAS PENDIDIKAN KABUPATEN ADMINISTRASI KEPULAUAN SERIBU Alica Saputra, Ryandana; Harnovinsah; Djaddang, Syahril
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.53510

Abstract

Abstract. This research aims to analyze empirical evidence of the influence of budget planning, human resource competence and organizational commitment on regional budget absorption with the process of procuring goods and services as a moderator in the education sub-department of the Seribu Islands administrative district. The sample obtained was 85 from the education sub-department of the Seribu Islands administrative district. The research results show that budget planning influences budget absorption. The HR competency variable has no effect on budget absorption. The organizational commitment variable influences budget absorption. Procurement of goods and services can moderate the influence of budget planning on budget absorption. Procurement of goods and services cannot moderate the influence of HR competency on budget absorption. Procurement of goods and services can moderate the influence of organizational commitment on budget absorption.   Abstrak Penelitian ini bertujuan untuk menganalisis bukti empiris pengaruh perencanaan anggaran, kompetensi sumber daya manusia dan komitmen oganisasi terhadap penyerapan anggaran belanja daerah dengan proses pengadaan barang dan jasa sebagai pemoderasi pada suku dinas pendidikan kabupaten administrasi kepulauan seribu. Sampel yang diperoleh 85 pada suku dinas pendidikan kabupaten administrasi kepulauan seribu. Hasil penelitian menunjukkan bahwa anggaran perencanaan berpengaruh terhadap penyerapan anggaran. Variabel kompetensi SDM tidak berpengaruh terhadap penyerapan anggaran. Variabel komitmen organisasi berpengaruh terhadap penyerapan anggaran. Pengadaan barang jasa dapat memoderasi pengaruh perencanaan anggaran terhadap penyerapan anggaran. Pengadaan barang jasa tidak dapat memoderasi pengaruh kompetensi SDM terhadap penyerapan anggaran. Pengadaan barang jasa dapat memoderasi pengaruh komitmen organisasi terhadap penyerapan anggaran
Determinan Kualitas Laporan Keuangan Pemerintah Desa di Kabupaten Kediri Jawa Timur dengan Menggunakan Peran Pendamping Desa sebagai Pemoderasi Subehan, Achmad; Harnovinsah, Harnovinsah; Ahmar, Nurmala
Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 2 (2024): Mei - Agustus 2024
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v19i2.5718

Abstract

The government has developed a village financial system application (Siskeudes) as a tool to assist villages in achieving financial accountability. The operation of this application requires training and mentoring. The government also provides village mentoring, which is currently offered by the Ministry of Villages, Development of Disadvantaged Regions, and Transmigration. This research aims to analyze the factors that influence the quality of village government financial reports in Kediri Regency with the professional village facilitator as a moderating variable. These factors are Understanding of Government Accounting Standards, Implementation of Village Financial System Application (Siskeudes), and The professional Village Facilitator. This research is a quantitative research using primary data through distributing questionnaires. The population and sample in this research were the village secretaries or village finance officers in the Kediri Regency. The survey was conducted on 100 respondents in 100 villages out of 343 villages in Kediri Regency. Data were analyzed using Structural Equation Modeling using WarpPLS 7.0 software. The results showed that understanding of government accounting standards, village financial system application (Siskeudes), and the professional village facilitators significantly affected the quality of village government financial reports. The professional village facilitator can moderate the influence between understanding of government accounting standards and village financial systems application (Siskeudes) on the quality of village government financial reports.
Determinan Fraudulent Financial Statement: Peran Komite Audit Sebagai Pemoderasi Alkotdriyah, Putri Puspa; Harnovinsah, Harnovinsah; Djaddang, Syahril; Mulyadi, JMV; Lysandra, Shanti
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.21325

Abstract

The phenomenon of Fraudulent Financial Statement contributes the largest average loss in the world compared to other types of fraud and the involvement of property and real estate sector companies in Fraudulent Financial Statement scandal prompts researchers to investigate further regarding this phenomenon. With regard to the impact of the fraud pentagon on fraudulent financial statements, this study attempts to provide empirical proof of moderating role of audit committee in Property and Real Estate companies for the period 2020-2022 with an observed sample size of 54 companies. Purposive sampling was the sample technique chosen for the present inquiry. IBM SPSS Statistics 26 used to scrutinize the gathered data by means of moderated regression analysis technique. It was discovered that Fraudulent Financial Statements have proved to be significantly impacted by Financial Stability and Total Accruals. Meanwhile, moderating effect provided results that from the abundance of five Pentagon Fraud indicators, only Financial Stability can be significantly moderated by the audit committee.
The Determinant Effect of Internal Audit Quality With Fraud Prevention Coordination as Mediation Handayani, Handayani; Suratno, Suratno; Murni, Yetty; Harnovinsah, Harnovinsah; Djaddang, Syahril
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.64222

Abstract

This research aims to test and analyze the influence of auditor experience, auditor independence and budget time pressure on internal audit quality and fraud prevention coordination. Apart from that, it also tests and analyzes the mediation of fraud prevention coordination on the influence of auditor experience, auditor independence and budget time pressure on the quality of internal audits in local government internal supervisory apparatus in the Bali region. The findings in this research prove that internal audit quality and fraud prevention coordination are significantly influenced by auditor experience and auditor independence, internal audit quality and fraud prevention coordination are not significantly influenced by budget time pressure, fraud prevention coordination is able to partially mediate the influence of auditor experience on audit quality. internal but unable to mediate the influence of auditor independence and budget time pressure on internal audit quality.
Anggaran, Kejelasan Sasaran Anggaran Dan Evaluasi Anggaran Terhadap Kinerja Aparat Pemerintah Daerah Dengan Budaya Kerja Sebagai Pemoderasi: (Studi Pada Pemerintah Provinsi Dki Jakarta) Rizki Wijaya; Nurmala Ahmar; Harnovinsah
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2603

Abstract

The objectives of the study are (1) Analyze the effect of participation in budgeting on the performance of local government officials; (2) Analyze the effect of clarity of budget targets on the performance of local government officials; (3) Analyze the effect of budget evaluation on the performance of local government officials; (4) Analyze the work culture moderating the influence between budgeting participation on the performance of dae-rah government officials; (5) Analyze work culture moderating the effect between clarity of budget targets on the performance of local government officials; (6) Analyze work culture moderating the influence between budget evaluation on the performance of local government officials; (7) Analyze the work culture of the performance of local government officials. This study used a quantitative approach. This study used Moderated Regression Analysis (MRA) with smart PLS data processing tools. The results of the study show that (1) Participation in Budgeting does not affect the Performance of Government Officials, (2) Clarity of Budget Targets has a Positive and Significant effect on the Performance of Government Officials, (3) Budget Evaluation has a negative and significant effect on the Performance of Government Officials, (4) Participation in Budgeting moderated by work culture has a positive and significant effect on the Performance of Government Officials, (5) Clarity of Budget Targets moderated by work culture has a negative and significant effect on the performance of government officials, (6) budget evaluation modified by work culture has no effect on the performance of government officials, (7) work culture has a positive and significant effect on the performance of government officials.
Analisis Penggunaan Qris Terhadap Peningkatan Pendapatan UMKM Alifia, Nadhifa; Permana, Erwin; Harnovinsah, Harnovinsah
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 25, No 1 (2024): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v25i1.1273

Abstract

Penelitian ini bertujuan untuk melakukan Analisis Penggunaan QRIS Terhadap Peningkatan Pendapatan UMKM. Metode penelitian dilakukan dengan pendekatan kualitatif deskriptif. Data penelitian bersumber dari hasil penelusuran dari berbagai sumber terpercaya antara lain website resmi, literatur akademis, tesis, dan jurnal ilmiah nasional yang relevan dengan topik penelitian. Setelah dilakukan analisa dan pembahasan secara menyeluruh mengenai dampak QRIS terhadap peningkatan pendapatan UMKM, dapat disimpulkan bahwa pertumbuhan jumlah pengguna QRIS serta volume dan nominal transaksi per merchant berbanding lurus dengan peningkatan pendapatan UMKM. Tren ini tidak hanya terjadi di wilayah Jabodetabek dan Pulau Jawa saja, melainkan terjadi secara nasional di seluruh Indonesia. Peningkatan pendapatan dari QRIS tidak lepas dari kemudahan yang ditawarkan kepada UMKM yang tidak perlu lagi melakukan investasi besar dalam pembuatan kode QR untuk berbagai platform pembayaran. Dengan QRIS, mereka dapat menerima pembayaran dari berbagai bank dan penyedia pembayaran digital. Selain itu, peningkatan pendapatan juga disebabkan oleh kemampuan QRIS dalam melayani pelanggan dari semua kelompok umur, karena generasi muda cenderung lebih menyukai metode pembayaran digital dibandingkan transaksi tunai.
AKUNTABILITAS DAN TRANSPARANSI TERHADAP PUBLIC TRUST DALAM PENGELOLAAN KEUANGAN DI KLASIS PORT NUMBAY Patty, Brigitte Liony; Mulyadi, JMV; Sailendra; Harnovinsah; Ahmar, Nurmala
APSSAI ACCOUNTING REVIEW Vol 4 No 1 (2024): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v4i1.107

Abstract

This research aims to test and analyze whether accountability and transparency influence public trust in the financial management of the Klasis Port Numbay with religiosity as a moderating variable. This research uses quantitative research methods using the WarpPLS 7.0 application. The population is GKI churches located within the Klasis Port Numbay office environment, with the sample being the chairman of the congregation council, the congregation treasurer, and several congregation members with the qualifications to understand church financial management. The data analysis tests in this research are descriptive statistical tests, measurement models (outer models), inner model analyses, and hypothesis testing. The research results show that accountability and transparency positively and significantly affect public trust in financial management. Religiosity can moderate accountability toward public trust in financial management, and religiosity can moderate transparency toward public trust in financial management.
Whistleblowing Behavior Model and Social Influence : A Systematic Literature Review Erwandy Erwandy; Arissetyanto Nugroho; Harnovinsah Harnovinsah; Darmansyah Darmansyah
International Journal of Economics and Management Sciences Vol. 2 No. 1 (2025): International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i1.440

Abstract

Whistleblowing is a vital mechanism for exposing unethical practices and ensuring accountability in organizations. This systematic literature review explores the interplay between the Theory of Planned Behaviour (TPB) and social influence factors—conformity, compliance, and obedience—in shaping whistleblowing behaviour. The review examines empirical and theoretical studies from 2004 to 2024 to identify how TPB constructs (attitudes, subjective norms, and perceived behavioural control) integrate with social influence dynamics to influence the intention and action of whistleblowing. The findings highlight that attitudes toward whistleblowing, shaped by personal ethics and organizational culture, significantly influence individuals’ willingness to report misconduct. Subjective norms, reflecting the perceived social pressure to act or remain silent, often intersect with conformity and compliance, either encouraging or deterring whistleblowing. Perceived behavioural control, influenced by organizational support structures and fear of retaliation, determines the feasibility of acting. The role of obedience to authority emerges as a double-edged sword, where supportive leadership fosters whistleblowing while hierarchical pressures discourage it. Furthermore, the review underscores the importance of ethical climates and whistle-blower protection mechanisms in mitigating the negative impact of social pressures. It also identifies gaps in existing research, including the limited exploration of whistleblowing in diverse cultural contexts and the lack of longitudinal studies examining long-term impacts. This study contributes to the literature by providing an integrated framework that combines TPB and social influence theories to understand whistleblowing behaviour. It offers practical insights for policymakers and organizational leaders to design interventions that encourage ethical reporting and protect whistle blowers.
Anteseden Kinerja Anggaran Dengan Komitmen Organisasi Dan Kepemimpinan Sebagai Pemoderasi : Studi Pada Kementerian Agraria Dan Tata Ruang/Badan Pertanahan Nasional Medaniarty, Reni; Harnovinsah; Darmansyah
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 5 No. 1 (2024): November 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/embiss.v5i1.345

Abstract

The purpose of this study was to analyze and prove empirically the effect of variables on leadership size, budget planning, competence, motivation, and regulation on budget performance. The research was conducted at the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency using a qualitative approach by collecting primary data through a 5-score Likert scale questionnaire. Technical sample selection using convenience sampling with 80 respondents The data analysis method in this study uses a structural equation model (SEM) approach using partial least squares (PLS). The results of the study show that budget planning and regulatory factors have a significant positive effect on budget performance, while organizational commitment has not been proven to be able to significantly strengthen the effect of budget planning on budget performance. However, organizational commitment has been proven to be able to strengthen the effect of regulation on budget performance. Leadership is not proven to strengthen the influence of budget planning on budget performance insignificantly, but leadership strengthens the moderation between regulations on budget performance significantly
Co-Authors Achmad Jaelani Adriana Putri 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 Ameilia Damayanti Amyulianthy, Rafrini Amyulianthy Ana Sopanah, Ana Anton Haryadi Apollo Daito Aris Setyanto Nugroho Arissetyanto Nugroho Arsid Atikah, Salma Ayu Priandari, Rida Baihaki Abdullah Bambang Santosa Basri, Husen Bernad Sagala Budiman, Surya Cahyani, Anggi Regita Cris Kuntadi Cris Kuntadi DARMANSYAH . Darmansyah Darmansyah Darmansyah Darmansyah Darminto, Dwi Prastowo Dede Nursaman Della Amelia Derriawan Derriawan, Derriawan Dihan Archika Djaddang, Syahril Dwi Prastowo Dyah Setyaningrum Efriyanto Efriyanto Efriyanto, Efriyanto Erwandy Erwandy Erwandy, Erwandy Erwin Permana Erwin Permana Fazlida Mohd Razali Fithri Suciati Frenky Samuel Takalamingan Hanif Rani Iswari Hastuti Indra Sari Hesti Maheswari Hubbansyah, Aulia Keiko Ibrahim Musa Gani Iva Khoiril Mala Iwan Firdaus Jamaliah Said JMV Mulyadi JMV. Mulyadi Junita Dinna Winnanda Karsam Karsam Khalida Utami Lenggogeni Lucky Nugroho Lufita Anggun Lusia Sri Arini Lysandra, Shanti Mahroji Mastur, Akhmad Amien Medaniarty, Reni Muhammad Nauval Mukhamad Zulianto Mulyono Mulyono Murni, Yetty Nawasiah, Nana Nelyumna, Nelyumna Noor Hazlina Ahmad 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 Rafrini Amyulianthy Raharjo, Wilujeng Teguh Reskino, - Riza Bahtiar Sulistyan Rizki Wijaya Rodiana Rodiana Rofiq Idris Rossalia, Kusila Meyrin Ruhaini Muda Ruhiyat, Endang Safinatunnayah, Zihan Ayu Safrudin Sailendra Saptaria, Lina Sari Nur Rahmi Sari, Lola Fitria Sela Sarmila Sela Sarmila Septyana Mubarakah Shalihah, Wardatus Silalahi, Vincentius Marliando Siti Hamidah Solihin Solihin Sri Widyastuti Sri Widyastuti Subehan, Achmad Sujana, Aaliyah Putri Suratno Suratno Sustari Alamsyah Swarmilah Hariani SYAM, M. ARDIANSYAH Tamaulina Br Sembiring Tri Widyastuti Tri Widyastuti Tugiantro Tugiantoro Venny Venny Widya Aryanti Widya Aryanti, Widya Wijaya, Agustinus Miranda Winaya Purwanti Winda Wulandari Winda Wulandari Yananto Mihadi Putra Yayan Hadijah Zamri Ahmad