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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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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
Pelatihan Tata Kelola UMKM dan BUMDes di Kecamatan Surade, Kabupaten Sukabumi Sari, Lola Fitria; Djaddang, Syahril; Harnovinsah, Harnovinsah; Derriawan, Derriawan; Rachbini, Widarto; Darmansyah, Darmansyah; Wijaya, Agustinus Miranda; Nawasiah, Nana; Syam, M. Ardiansyah
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2025): Januari - April
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2025.007

Abstract

Kegiatan ini bertujuan untuk mengatasi tantangan seperti keterbatasan akses permodalan, rendahnya kapasitas sumber daya manusia, kendala pemasaran, infrastruktur yang tidak memadai, kurangnya inovasi produk, serta lemahnya pengelolaan keuangan di sektor UMKM dan BUMDes. Dengan pendekatan multimetode meliputi ceramah, diskusi interaktif, dan workshop berbasis studi kasus, kegiatan ini memberikan pelatihan tata kelola usaha digital, strategi pemasaran digital, dan penggunaan teknologi modern. Hasil kegiatan diharapkan mampu meningkatkan daya saing dan kemandirian UMKM serta BUMDes melalui implementasi strategi berbasis digital marketing. Luaran kegiatan ini mencakup publikasi ilmiah untuk mendokumentasikan proses dan capaian, sekaligus memberikan kontribusi pada pengembangan ilmu pengetahuan serta praktik pemberdayaan masyarakat. Program ini diharapkan menciptakan dampak berkelanjutan dalam mendukung pertumbuhan ekonomi lokal di Kecamatan Surade dan sekitarnya.
DEVELOPMENT OF AN INTERNAL AUDITORS' WHISTLEBLOWING MODEL AT REGIONAL INSPECTORATES ACROSS THE PROVINCE OF BANGKA BELITUNG ISLANDS, WITH SOCIAL INFLUENCE AS A MODERATOR Erwandy, Erwandy; Aris Setyanto Nugroho; Harnovinsah, Harnovinsah; Darmansyah, Darmansyah
International Journal of Social Science Vol. 4 No. 5: Februari 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v4i5.9510

Abstract

This study aims to develop an effective whistleblowing model for internal auditors at regional inspectorates across the Province of Bangka Belitung Islands. The development of the whistleblowing model is based on the Theory of Planned Behavior, with social influence serving as a moderating variable. Social influence is measured through the dimensions of conformity, compliance, and obedience. The study involved 227 auditors and Regional Government Administration Supervisors (P2UD). Data were collected using Google Forms and analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method to test the hypothesized relationships between variables. The results show that attitude towards behavior has a positive and significant effect on whistleblowing intention. Subjective norms also have a positive and significant effect on whistleblowing intention, as does perceived behavioral control. Whistleblowing intention has a positive and significant effect on whistleblowing behavior. Whistleblowing intention mediates the effects of attitude towards behavior, subjective norms, and perceived behavioral control on whistleblowing behavior. The dimensions of conformity, compliance, and obedience significantly manifest the construct of social influence. Social influence has a direct positive and significant effect on whistleblowing behavior. However, social influence does not significantly moderate the effect of whistleblowing intention on whistleblowing behavior.
Dampak Keuangan Digital terhadap Inklusi Keuangan dan Pertumbuhan Hijau: Peran Mediasi dan Moderasi Ayu Priandari, Rida; Darmansyah, Darmansyah; Harnovinsah, Harnovinsah; Ahmar, Nurmala
Jurnal Greenation Ilmu Akuntansi Vol. 2 No. 2 (2024): (JGIA) Jurnal Greenation Ilmu Akuntansi (Mei - Juli 2024)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v2i2.70

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh pengembangan keuangan digital terhadap inklusi finansial dan pertumbuhan hijau, serta peran mediasi transformasi digital perusahaan dan inovasi teknologi hijau, dan peran moderasi perbaikan kapasitas pemerintahan lokal. Menggunakan model analisis jalur, hasil penelitian menunjukkan bahwa pengembangan keuangan digital memiliki pengaruh positif yang signifikan terhadap inklusi finansial (koefisien jalur = 0,201, p = 0,001) dan pertumbuhan hijau (koefisien jalur = 0,353, p = 0,000). Namun, transformasi digital perusahaan tidak memediasi hubungan antara pengembangan keuangan digital dan inklusi finansial secara signifikan (koefisien jalur = 0,023, p = 0,297), sementara inovasi teknologi hijau memediasi hubungan antara pengembangan keuangan digital dan pertumbuhan hijau secara signifikan (koefisien jalur = 0,036, p = 0,003). Selain itu, perbaikan kapasitas pemerintahan lokal tidak memoderasi hubungan antara pengembangan keuangan digital dan inklusi finansial (koefisien jalur = -0,009, p = 0,279), tetapi memoderasi hubungan antara pengembangan keuangan digital dan pertumbuhan hijau secara negatif dan signifikan (koefisien jalur = -0,028, p = 0,014). Implikasi dari penelitian ini menunjukkan perlunya pendekatan holistik dalam kebijakan dan regulasi untuk mendukung pengembangan keuangan digital yang dapat meningkatkan inklusi finansial dan pertumbuhan hijau. Rekomendasi mencakup peningkatan literasi keuangan dan digital, dorongan investasi dalam teknologi hijau, serta peningkatan kapasitas pemerintah lokal untuk mengimplementasikan kebijakan yang mendukung keberlanjutan lingkungan dan inklusi finansial.
Madura Indigenous Communities' Local Knowledge in the Participating Planning and Budgeting Process Ana Sopanah; Harnovinsah Harnovinsah; Riza Bahtiar Sulistyan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i01.p11

Abstract

This study aims to uncover the role of local wisdom in participatory planning and budgeting within Madura indigenous communities and to develop a model of local community wisdom for these processes. A qualitative ethnomethodological approach within a constructivist paradigm was employed. The results indicate that formal deliberations, such as development planning meetings, are similar to those in other regions of Indonesia. However, the Madurese indigenous people distinguish themselves by also engaging in informal deliberations through community meetings. While participatory budgeting is well-documented elsewhere, the Madurese approach uniquely incorporates community consultations as a preliminary stage. This method allows the community to articulate aspirations and formulate needs, thereby achieving local goals through a culturally grounded participatory process. Keywords: local wisdom, participatory budgeting, planning processes
Analysis of QRIS Payment System and Financial Literacy on Consumptive Behavior Among Students Efriyanto, Efriyanto; Nurcahyani, Nurcahyani; Harnovinsah, Harnovinsah; Permana, Erwin; Zulianto, Mukhamad
MIX: JURNAL ILMIAH MANAJEMEN Vol 15, No 1 (2025): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2025.v15i1.013

Abstract

Objectives: This study aims to investigate the effect of the QRIS payment system and the level of financial literacy on consumer behavior among students in Depok City.Methodology: The research method applied is quantitative with primary data collection through online questionnaires distributed using Google Forms, involving 125 students from the Accounting Department of the Jakarta State Polytechnic who live in Depok City. The collected data has been verified to ensure its validity and reliability, and analyzed using SPSS 29 statistical software,Finding: The results of the study show that both the QRIS payment system and financial literacy have a positive and significant effect on consumer behavior of students in Depok City. These variables can explain about 49.6% of the variation in observed consumer behavior, while the remainder, about 50.4%, is assumed to be influenced by other factors not included in this research model. Consumers with higher financial literacy tend to make better financial decisionsConclusion: This research suggest that business actors provide QRIS facilities for financial transactions, especially among students. For optimal results, financial literacy strengthening activities must also be carried out.
Determinants of Audit Quality in Indonesia Nuryani, Nanik; Harnovinsah, Harnovinsah; Djaddang, Syahril
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 13 No 1 (2025): January - June
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2025.003

Abstract

Purpose: This study examines the extent of the influence of Public Accountant competence, Audit tenure, audit planning, audit client complexity, auditor competence, engagement quality control, and Public Accounting Firm size on audit quality. Methodology: This research uses quantitative methods using secondary data from examination results conducted by Finance Professions Supervisory Center of The Ministry of Finance, Public Accountant Office business activity reports, and Public Accountant PPL Realization Reports. The research samples were 248 Public Accountants for examination from 2019 to 2023. Finding: The results obtained significant results on the effect of Public Accounting Firms' size on audit quality. In addition, the size of public accounting firms also partially moderates the impact of audit planning on audit quality. The variables of public accountants' competence, audit tenure, audit planning, audit client complexity, auditor competence, and engagement quality control do not affect audit quality. Implication: The implications of these findings suggest that the size of the Public Accounting Firm plays a key role in improving audit quality, making it important for stakeholders to consider the capacity and resources of the Public Accounting Firm in audit assignments. Originality: The originality of this study lies in the simultaneous analysis of the influence of various internal and external factors of the auditor, including moderation of KAP size, on audit quality using real audit data from the financial profession supervisory authority.
STRATEGI PENGEMBANGAN PEMASARAN DIGITAL PRODUK MAKE-UP WARDAH PADA PLATFORM MEDIA SOSIAL Shalihah, Wardatus; Alyah Irvie Aranda Alben Susanto; Erwin Permana; Harnovinsah, Harnovinsah
Journal of Innovation Research and Knowledge Vol. 4 No. 11: April 2025
Publisher : Bajang Institute

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

Abstract

The development of the digital ecosystem has significantly impacted the strengthening of business ecosystems. Since the post-COVID-19 pandemic, the cosmetics industry has become one of the highest-selling sectors. This study aims to analyze the digital marketing development strategy of Wardah makeup products on social media platforms. The research employs a qualitative descriptive approach, with data sourced from observations and digital reviews across various databases and relevant official websites. The findings indicate that Wardah's digital marketing strategy—focusing on engaging visual content, collaborations with influencers, and promotions through e-commerce—has effectively reached its target market. By continuously innovating and adapting to changing consumer behavior in the digital landscape, Wardah can maintain its position as a leading cosmetics brand in Indonesia while meeting the evolving needs of customers. Wardah's success is also supported by a marketing approach that emphasizes visually appealing, interactive content aligned with brand values, as well as a personalization strategy that leverages analytics technology to understand consumer preferences. By staying responsive to the latest digital trends and developing creative methods to attract consumer interest, Wardah continues to strengthen its presence in the competitive cosmetics industry.
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