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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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MEDIASI GREEN ACCOUNTING PADA FINANCIAL PERFORMANCE DAN ENVIRONMENTAL PERFORMANCE TERHADAP FIRM VALUE Safinatunnayah, Zihan Ayu; Darminto, Dwi Prastowo; Lysandra, Shanti; Ahmar, Nurmala; Harnovinsah, Harnovinsah
Jurnal Bina Akuntansi Vol. 11 No. 2 (2024): Jurnal Bina Akuntansi Volume 11 nomor 2 Juli Tahun 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v11i2.648

Abstract

Studi ini bertujuan untuk menganalisis pengaruh financial performance dan environmental performance pada firm value dimediasi oleh green accounting. Sampel yang di gunakan dalam penelitian ini sebanyak 25 perusahaan sub sektor industri yang terdaftar di BEI periode 2020 – 2022. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan purposive sampling untuk data sekunder. Hasil penelitian menunjukan bahwa financial performance dan environmental performance berpengaruh terhadap green accounting, financial performance berpengaruh terhadap firm value, environmental performance dan green accounting tidak berpengaruh terhadap firm value, serta financial performance dan environmental performance tidak berpengaruh terhadap firm value dimediasi oleh green accounting. Biaya lingkungan hidup untuk menerapkan praktik green accounting terlalu kecil sehingga menimbulkan kurangnya loyalitas dari konsumen, hal tersebut akan mengurangi kepercayaan dari investor terhadap perusahaan, dan menyebabkan adanya penilaian buruk dari KLHK yang ditunjukan dengan rendahnya peringkat PROPER, hal tersebut akan menimbulkan keraguan dari investor terhadap perusahaan.
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.
The Impact of Local Revenue, Regional Balance, Expenditure, and Financing on Economic Growth Harnovinsah; Putra, Yananto Mihadi; Ahmad, Zamri
Social and Economic Bulletin Vol. 1 No. 1 (2024): SEBI Journal January 2024
Publisher : Baca Dulu Publisher

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

Abstract

The research aims to know the Locally Generated Revenue (PAD), Balancing Fund (DP), Local Government Expenditures (BD) and Regional Financing (PD) of Regional Economic Growth (PDRB). The data used in this study is annual data published by website Directorate General of Fiscal Balance and Central Bureau of Statistics for five period from 2011 until 2015. The analytical method used is Multiple Linear Regression. The results showed that the Locally Generated Revenue (PAD), Local Government Expenditures (BD) and Regional Financing (PD) has no effect significant on Regional Economic Growth (PDRB). While Balancing Fund (DP) has negatively significant effect on Regional Economic Growth (PDRB).
Enhancing Regional Financial Quality: The Role of Government Accounting Standards, Human Resource Capability, and IT Utilization Putra, Yananto Mihadi; Hidayah, Nurul; Harnovinsah, Harnovinsah; Ahmad, Noor Hazlina
Social and Economic Bulletin Vol. 1 No. 1 (2024): SEBI Journal January 2024
Publisher : Baca Dulu Publisher

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

Abstract

This research aim to know the effect of gofernment accounting standards, capacity of human resources, and the utilization of information technology on the quality of region’s financial reporting in Central Jakarta. The object for this research was done 60 responden from 13 Unit Kerja Perangkat Daerah (UKPD) of part of financial employee in Central Jakarta. This research used a quantitative approach, using primary data through questionnaries. Data analysis method used in this research is multiple regression with the help of SPSS version 22.0. The result of this research show that either of (t) parsial test the variable of implementation of government accounting standards and internal control system infuelnce on the quality of financial report for local government, however the capacity of human resources no influence on the quality of financial report for local government. And the result from (f) simoultant test the variable implementation of government accounting standards. Capacity human resources, and the utilization of information technology together have a influence on the quality of financial report for local government.
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