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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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Determinants of Audit Quality in Indonesia Nuryani, Nanik; Harnovinsah, Harnovinsah; Djaddang, Syahril
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 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.
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; Oktaviani , Silvi Malvina
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.
Analisis Penjualan Produk Skincare Somethinc melalui Live Streaming pada Platform Digital TikTok Permana, Erwin; Harnovinsah, Harnovinsah; Sela Sarmila; Della Amelia
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.8532

Abstract

Bisnis produk kecantikan menjadi bisnis yang populer saat ini. Berbagai merek produk kecantikan dengan berbagai tujuan penggunaan hadir dan mendapatkan konsumennya. Salah satu produk produk kecantikan dan memiliki konsumen yang besar adalah somethinc. Penelitian ini bertujuan untuk melakukan analisis penjualan produk skincare somethinc melalui live streaming pada platform digital TikTok. Penelitian dilakukan dengan pendekatan kualitatif deskriptif. Data diperoleh berdasarkan hasil penelusuran observasi digital. Hasil penelitian menunjukkan bahwa di platform Tiktok hingga mencapai 57,3 juta penonton dan berhasil menjual produk skincare sebanyak 3,9 juta produk di tiktok. Produk yang paling diminati oleh konsumen adalah serum wajah yang telah terjual sekitar 500 ribu produk.  Hasil penjualan produk skincare Somethinc pada tahun 2022 dapat mencapai 53,2 miliar. Strategi pemasaran yang digunakan Somethinc dibalik di balik kesuksesan penjualan produk skincare mereka melalui live streaming di platform Tiktok maupun di plaftform lainnya adalah dengan menerapkan program flash sale dan strategi komunikasi dengan pendekatan AIDA (Attention, Interest, Desire, Action). Selain itu, Brand Somethinc cukup sering memberikan diskon produk besar-besaran kepada para pelanggan setianya maupun calon pembeli baru, terutama pada acara-acara tertentu seperti akhir tahun atau pada tanggal tertentu sehingga akan menarik perhatian calon pembeli.
Pengaruh ESG score terhadap kinerja keuangan Oktrivina, Amelia; Nelyumna, Nelyumna; Harnovinsah, Harnovinsah; Atikah, Salma; Sujana, Aaliyah Putri
Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i2.186

Abstract

This study examines the direct effect of ESG scores on corporate financial performance. It proposes a moderation model to refine this relationship. Analyzing 30 publicly listed companies reporting ESG metrics on the Indonesia Stock Exchange (IDX) from 2021 to 2023, we employ path analysis and Moderated Regression Analysis (MRA) to test moderation effects. The findings reveal a multidimensional ESG-financial performance relationship: (1) a positive impact on the Debt-to-Equity Ratio (DER), indicating enhanced access to sustainable financing; (2) a dynamic relationship with Net Profit Margin (NPM), suggesting evolving ESG-related tradeoffs between costs and benefits; and (3) insignificant effects on Gross Profit Margin (GPM) and Return on Assets (ROA). The moderation analysis reveals that firms with high NPM are more effective at leveraging ESG benefits for debt expansion. At the same time, the interaction between ESG and GPM facilitates sustainable financing, even with high gross margins. These results underscore the importance of strategic ESG integration, particularly in light of time-lag effects and project selectivity. For investors, this provides a valuable framework for evaluating the implications of ESG on capital structure. The study offers novel insights through the development of profitability-based moderation models and uncovers underexplored ESG-leverage mechanisms in emerging markets.
The Effect of Human Resources Competence, Internal Audit and Information Technology Utilization on the Quality of Financial Statements in Public Service Agency Hospitals Endang Ruhiyat; Nurmala Ahmar; JMV. Mulyadi; Harnovinsah
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4116

Abstract

This study aims to examine the effect of human resource competence (HR), information technology utilization, and internal audit on the quality of financial statements in Public Service Agency Hospitals (BLU Hospitals). This study uses a quantitative approach with multiple linear regression analysis, involving financial statement data from 13 BLU hospitals located in Jakarta, Tangerang, and Bogor in 2022. Independent variables include HR competencies, information technology utilization, and internal audit, while control variables include age, length of service, education, and gender. The results showed that HR competence has a positive and significant effect on the quality of financial statements, especially in terms of timeliness of submission and reliability of the information presented. The use of information technology has a significant effect on the efficiency and accuracy of the financial reporting process, which supports increased transparency. Internal audit significantly affects the quality of financial statements by ensuring compliance with regulations, the effectiveness of the internal control system, and the minimization of material errors. Control variables, such as education and length of service, showed a moderate relationship to financial statement quality, but were not dominant compared to the main variables. This study makes a practical contribution by suggesting continuous training programs to improve HR competencies, adoption of more sophisticated financial information systems, and strengthening the internal audit function.
Detecting Tax Aggressiveness through Profitability, Leverage, Inventory Intensity and Company Size Harnovinsah, Harnovinsah; Amyulianthy, Rafrini Amyulianthy; Permana, Erwin
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n2.p233-243

Abstract

Objectives: This study aims to examine the effect of profitability, leverage, inventory intensity, and firm size on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Tax aggressiveness is measured using the Cash Effective Tax Rate (Cash ETR). Methods: A quantitative approach was employed using multiple linear regression to test the proposed hypotheses. Results: The results show that profitability has a significant negative effect on tax aggressiveness, while leverage and firm size exhibit significant positive effects. Inventory intensity does not show a significant relationship. These results align with legitimacy theory, agency theory, and political cost theory in explaining internal corporate motivations for tax planning strategies. Implication: Practically, this study provides implications for tax authorities to focus on high-leverage and large-scale entities, and to promote fiscal transparency through risk-based tax supervision. Theoretically, this research contributes to the growing body of literature on corporate tax avoidance in developing countries, especially through the use of alternative indicators such as Cash ETR and BTD.
The Effect of Budget Participation and Budgetary Emphasis on Budgetary Slack with Information Asymmetry and Self Esteem as Moderating Variables in the Republic of Indonesia National Police Institution Silalahi, Vincentius Marliando; Harnovinsah, Harnovinsah; Mulyadi, JMV
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 05 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), June 2025
Publisher : Sean Institute

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

Abstract

This study aims to examine the effect of budget participation and budget suppression on budgetary slack by considering information asymmetry and self-esteem as moderating variables. This research was conducted at the Indonesian National Police Institution. Data were collected through questionnaires distributed to respondents consisting of 100 police officers. The analysis method used is moderation regression using a statistical program. The results showed that budget participation has a significant negative effect on budgetary slack, while budget emphasis has a significant positive effect on budgetary slack. In addition, information asymmetry and self-esteem do not moderate the relationship between budgetary participation and budgetary slack, but self-esteem moderates the relationship between budgetary emphasis and budgetary slack. These findings imply the importance of involving police officers in the budget process and need to consider self-esteem factors in reducing budgetary slack.
Green Intellectual Capital, Employee Innovativeness, Job Performance and Firms' Financial Performance: Evidence From SOEs in Indonesia Darmansyah, Darmansyah; Dinarjito, Agung; Harnovinsah, Harnovinsah
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p188-201

Abstract

Objectives: The aim of this research is to analyze the influence of green intellectual capital on job performance and financial performance with employee innovativeness as an intervening variable. Methods: This research is quantitative research using primary data taken through questionnaires. Respondents came from employees of BUMN/BUMN subsidiaries in the logistics services sector from top manager positions to staff. Results: The research results show that green intellectual capital has a direct positive effect on employee innovativeness, financial performance, and job performance. Employee innovativeness fails to mediate the relationship between green intellectual capital and job performance and financial performance. Implications: The implication of this research is that to achieve the goal of producing an organizational workforce that is high performing, innovative, and can improve the company's financial performance, policy makers and company management must adopt an employee-focused approach by implementing intellectual capital development in company employees. The results of this study state the same thing. The better the intellectual capital, the higher the employee innovativeness, job performance and financial performance. Therefore, the big step on the part of the employer is to develop and maintain intellectual capital that is constructive for the company and employees.
Invisible but Valuable: Unveiling the Accounting Potential from Malang City as a Communal Intangible Asset Sopanah, Ana; Harnovinsah, Harnovinsah; Novianti, Indana Jamila; Rossalia, Kusila Meyrin
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p147-162

Abstract

Objectives: This study aims to examine the accounting recognition of Bantengan art as an intangible asset and to analyze its economic impact on enhancing local economic value. Methods: Using a qualitative approach and case study analysis of two Bantengan communities in Batu City, the study finds that accounting recognition is not carried out formally, but is realized through social accountability practices based on mutual cooperation, deliberation, and participatory transparency. Results: Five key findings related to accounting recognition include: the absence of formal financial records, the dominance of cultural values over economic ones, gotong royong as a form of social control, resistance to the institutionalization of formal accounting, and the need for a value- and narrative-based accounting approach. Meanwhile, the economic impacts of Bantengan recognition include: increased attractiveness of cultural tourism, growth of the local creative economy sector, community involvement in collective economic activities, expanded access to funding and CSR, and strengthened community economic identity. Implications: The study concludes that a contextual, community-based accounting approach can holistically represent cultural values and integrate Bantengan as a strategic asset in inclusive and sustainable local economic development.
ECONOMIC EMPOWERMENT OF THE COMMUNITY OF BATU LAYANG CISSARUA VILLAGE, BOGOR Achmad Jaelani; Winaya Purwanti; Hastuti Indra Sari; Safrudin; Bambang Santosa; Arsid; Harnovinsah
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 1 (2024): March-June 2024
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i1.1667

Abstract

Micro, Small, and Medium Enterprises (MSME) Skills Training has been implemented in Batu Layang Village, Cisarua Subdistrict, Bogor, to increase local communities' economic empowerment. This program aims to provide knowledge and skills to Batu Layang Village residents so they can manage small and medium businesses more effectively. The training method involves workshops, practical training, group discussions, and direct mentoring by experts in the MSME field. The training results showed a significant increase in participants' knowledge and skills, increased income, and the opening of new jobs at the local level. An evaluative discussion regarding the program's success was carried out, including identifying challenges faced and recommendations for strengthening the program's sustainability in the future. This program has had a significant positive impact on the economic empowerment of the Batu Layang Village community and can be an example of similar efforts in other areas.
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