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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 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) 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) Journal of Innovation Research and Knowledge Jurnal Lemhannas RI 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) 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 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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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN REMUNERASI TERHADAP KINERJA MANAJERIAL DENGAN MOTIVASI SEBAGAI PEMEDIASI STUDI EMPIRIS PADA PTN-BH (UNIVERSITAS TERBUKA) Putri, Putri Surya Permatasari; Harnovinsah; JMV Mulyadi; Syahril Djaddang
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 9 No. 2 (2024): DESEMBER
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/ekobisman.v9i2.8127

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh partisipasi dalam penyusunan anggaran dan remunerasi terhadap kinerja manajerial, dengan motivasi sebagai variabel pemediasi di Universitas Terbuka. Dalam persaingan global, pengelolaan keuangan yang efektif menjadi kunci keunggulan kompetitif. Metode penelitian yang digunakan adalah survei kuantitatif dengan responden pejabat struktural yang terlibat dalam proses penyusunan anggaran di Universitas Terbuka. Temuan menunjukkan bahwa partisipasi dalam penyusunan anggaran dan remunerasi memiliki pengaruh positif dan signifikan terhadap kinerja manajerial. Motivasi terbukti memediasi hubungan tersebut, menunjukkan bahwa partisipasi dan remunerasi yang optimal meningkatkan motivasi dan kinerja manajerial. Implikasi praktisnya adalah pentingnya strategi pengelolaan sumber daya manusia berbasis partisipasi dan kompensasi yang adil untuk meningkatkan kinerja manajerial. Keunikan penelitian ini terletak pada penerapan variabel mediasi motivasi dalam konteks PTN-BH, memberikan kontribusi bagi pemahaman lebih mendalam mengenai efektivitas pengelolaan sumber daya di lingkungan pendidikan tinggi.
The Effect of Online Customer Review, Service Quality, Promotion and Electronic Word of Mouth on Purchase Decisions on the Shopee Marketplace Harnovinsah, Harnovinsah; Permana, Erwin
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3069

Abstract

This study aims to determine the effect of Online Customer Review, EService Quality, Trust and Word of Mouth on Purchasing Decisions. The object of this study was students of the Faculty of Economics and Business, Pancasila University as consumers who had made purchases on the Shopee marketplace. The sampling technique used was Purposive Sampling with a sample size of 100 respondents from students of the Faculty of Economics and Business, Pancasila University as consumers who use Shopee. The data collection technique used a questionnaire distributed via Google Form to consumers of the Shopee marketplace at the Faculty of Economics and Business, Pancasila University. Data processing using IBM SPSS 25.0. Based on the results of the study, it shows that Online Customer Review has a positive and significant effect on Purchasing Decisions, E-Service Quality has a positive and significant effect on Purchasing Decisions, Trust has a positive and significant effect on Purchasing Decisions, Word of Mouth has a positive and significant effect on Purchasing Decisions and simultaneously the variables Online Customer Review, E-Service Quality, Trust and Word of Mouth have a positive and significant effect on Purchasing Decisions.
Determinants of Carbon Emission Disclosure: Does Environmental Sensitivity Strengthen The Relationship? Amanda, Okky Wahyu; Harnovinsah, Harnovinsah; Amyulianthy, Rafrini
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (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.v17n1.p198-215

Abstract

Introduction/Main Objectives: This study aims to examine the influence of Corporate Environmental Performance (CEP) and Green Intellectual Capital (GIC) on Carbon Emission Disclosure (CED), with Environmentally Sensitive Industry (ESI) as a moderating variable. The research addresses corporate transparency in environmental accountability. Background Problems: Although carbon disclosure is increasingly expected by stakeholders, many firms remain inconsistent in reporting emissions. Previous studies provide mixed results on how environmental performance and intellectual capital affect disclosure, particularly in industries with significant environmental impact. Novelty: This research integrates legitimacy theory and the Triple Bottom Line framework to analyze the interaction between CEP, GIC, and ESI in relation to CED. The study’s novelty lies in testing ESI as a moderating variable and using updated data from Indonesian firms listed in the KEHATI Index. Research Methods: The study applies a quantitative approach using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with WarpPLS 7.0. A total of 41 companies listed in the KEHATI Index from 2020 to 2022 were selected through purposive sampling. Finding/Results: The results show that CEP and GIC positively influence CED. ESI also has a significant positive effect and strengthens the relationship between both independent variables and carbon disclosure. Conclusion: Companies with strong environmental performance and intellectual capital tend to disclose emissions more transparently. The presence of ESI enhances these relationships, suggesting that external pressure from environmentally sensitive sectors plays a critical role in driving corporate climate accountability.
PELATIHAN KEWIRAUSAHAAN KETRAMPILAN DALAM MENGOLAH ULANG BOTOL PLASTIK MENJADI SOUVENIR YANG MEMPUNYAI NILAI JUAL PADA IBU-IBU PKK KELURAHAN KEBUN JERUK JAKARTA BARAT Harnovinsah, Harnovinsah
Jurnal Abdi Masyarakat (JAM) Vol 2, No 2 (2017): JAM (Jurnal Abdi Masyarakat) - Maret
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.364 KB) | DOI: 10.22441/jam.2017.v2.i2.004

Abstract

Pelaksanaan pelatihan kewirausahaan keterampilan dalam pengelolaan ulang sampah dengan cara membuat  ketrampilan menghasilkan lampu hias dari botol plastik bekas kemasan air minum mineral dilaksanakan dengan mengundang ibu-ibu PKK RW1 Kelurahan Kebon Jeruk Jakarta Barat. Sebelum kegiatan pelatihan ini kami laksanakan, kami melakukan wawancara dan survey terlebih dahulu ke beberapa kelompok ibu-ibu PKK RW1 Kelurahan Kebon Jeruk. Harapan dari pengabdian kepada masyarakat ini adalah dapat ikut berpartisipasimemberdayakan peningkatan kesejahteraan masyarakat melalui sosialisasi pengetahuan dan keterampilan membuat lampu hias dari botol plastik bekas kemasan air minum mineral. Metode yang digunakan dalam pengabdianmasyarakat adalah; metode penyuluhan, tanya jawab, demonstrasi dan praktek. Hasil pelaksanaan pengabdian kepada masyarakat menunjukkan bahwa ibu-ibu PKK peserta pelatihan dapat menambah ilmu pengetahuan dan keterampilanmengolah limbah rumah tangga dengan teknik pilah sampah melalui metode penyuluhan, tanya jawab, demonstrasi dan praktek untuk selanjutnya dibuat menjadi lampu hias oleh tim pengabdian, maka para peserta dapat mengenal dan memahami materi pelatihan. Selama tahapan pelatihan atau mempraktekkan membuat lampu hias dari botol plastik bekas air mineral dari limbah rumah tangga pencapaian oleh peserta adalah peserta berhasil dengan kriteria baik mencapai 90% dan 10% peserta berhasil dengan kriteria cukup
CAN GOOD GOVERNANCE ENHANCE LOCAL GOVERNMENT PERFORMANCE? Amyulianthy, Rafrini; Muda, Ruhaini; Said, Jamaliah; Setyaningrum, Dyah; Harnovinsah, Harnovinsah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 1 (2023): March
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i1.5231

Abstract

The first objective of this study is to examine the effect of audit results on the local government performance. Secondly is examining the moderating role of good governance on the relationship between audit results and local government performance. This study collected 536 local governments data from 134 local authorities in Indonesia from 2016 to 2019. The data employed for audit results were extracted from findings and rectification of audit reports. For the Good Governance, this study develops the Good Governance Principles index by mapping the data taken from Evaluation of Local Government Performance by the Ministry of Home Affairs RI with IGI indicators. Meanwhile, the local government performances were measured using the total local own revenue. This study uses multiple moderated regression analyses to explain the relationship between the audit results and good governance on local government performance. As the result, it has a significant effect on both variables tested. This research also found a significant interaction between audit results and good governance on local government. These results assert that good governance enhances local government to be more effective in responding to audit results to improve their performances in the following years.
Antecedents of Fraud Prevention and Organizational Commitment as A Moderator Haryadi, Anton; Harnovinsah, Harnovinsah; Djaddang, Syahril
Journal Research of Social Science, Economics, and Management Vol. 5 No. 6 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i6.1241

Abstract

In the scope of the hospital business, the application system is required in running hospital operations, especially the application system to accommodate transactions that occur in the hospital, so it is also necessary to have an internal control structure and organizational commitment to reduce and even prevent the potential for fraud in these transactions. The focus of this research is to analyze the influence of application system variables, internal control structures and organizational commitment to Fraud Prevention. This research was conducted at group medical center hospitals using primary data, namely questionnaires filled out by respondents. The population in this study was 125 respondents and the sample used was 110 respondents. The analysis tools used are data quality tests, classical assumption tests and hypothesis tests using the help of SPSS version 25 application to process data. The results of the study prove that the variables of the application system do not have a significant effect on Fraud Prevention, the internal control structure has a significant effect on Fraud Prevention, the organization's commitment has a significant effect on Fraud Prevention, the effect of the organization's commitment in moderating the application system in full moderation to Fraud Prevention, the effect of the organization's commitment in moderating the internal control structure to Fraud Prevention moderate.
Green Islamic Finance and Digital Economic Resilience in the Indo-Pacific Region Nugroho, Lucky; Musa Gani, Ibrahim; Harnovinsah; Abdullah, Baihaki; Mahroji
Jurnal Lemhannas RI Vol 13 No 4 (2025)
Publisher : Lembaga Ketahanan Nasional Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55960/jlri.v13i4.1063

Abstract

Purpose: This study comparatively analyses geoeconomic strategies for advancing green Islamic finance and digital economic resilience in the Indo-Pacific region through the integration of Islamic economics, sustainability, and digital transformation to strengthen national resilience from an Asta Gatra perspective. Study Design/Methodology/Approach: This study uses a descriptive qualitative approach with content and thematic analysis based on the Theory of Tawhid Relationship and the Theory of Absorption Capacity to explain the adaptation of Islamic finance to technological and environmental changes. Findings: The findings show that Islamic finance demonstrates strong conceptual alignment with sustainability and digital ethics; however, implementation gaps remain in policy coherence, digital infrastructure, and human resource readiness. The study identifies three key enablers for effective integration: ESG-orientated Sharia financial instruments, Sharia-compliant digital solutions, and value-driven strategic alignment at the organisational level. A conceptual framework is proposed linking maqasid al-Shari’ah, particularly hifz al-mal and hifz al-bi’ah, with digital inclusion and environmental stewardship to strengthen economic and environmental resilience in the Indo-Pacific within the Asta Gatra framework. Originality/Value: This study offers an integrative framework that consolidates Islamic finance, sustainability, and the digital economy into a unified strategic approach. It extends the applied scope of Tawhid String Relation and Absorptive Capacity Theory and provides practical insights for strengthening Islamic financial development, digital transformation, and sustainability-orientated national resilience.
MENAKAR EFEKTIVITAS ISQM: PERSPEKTIF GLOBAL TENTANG MUTU AUDIT DAN TATA KELOLA RISIKO Basri, Husen; Widyastuti, Tri; Harnovinsah, Harnovinsah; Kuntadi, Cris; Ahmar, Nurmala
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 6, No 2 (2025): REMITTANCE DESEMBER 2025
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol6no2.935

Abstract

The International Standard on Quality Management (ISQM) represents a fundamental reform in global audit quality governance, replacing ISQC 1. This study uses a Systematic literature review (SLR) approach, following the PRISMA 2020 and SPAR-4-SLR methods, to examine 25 scientific articles published between 2020 and 2025 that discuss the relationship between ISQM implementation and audit quality. The study results show that ISQM consistently contributes positively to improving audit quality through a risk-based approach, continuous monitoring, strengthening human resource competencies, and organizational leadership. ISQM implementation has also been shown to enhance auditor accuracy, timeliness, and independence. However, ISQM effectiveness is strongly influenced by organizational contexts such as firm size, technology adoption, and quality culture. The findings also identify research gaps, particularly the lack of studies from developing countries, limited models of relationships between variables, and the absence of longitudinal and qualitative approaches. Theoretically, ISQM represents a Knowledge-Based View (KBV) approach and dynamic capability in audit organizations. Practically, the results of this SLR emphasize the importance of fully adopting ISQM as a proactive strategy to improve the accountability and reliability of financial reporting. This study provides a theoretical basis and strategic direction for regulators, academics, and practitioners to strengthen audit quality systems globally, particularly in developing countries such as Indonesia.Standar Internasional Manajemen Mutu (International Standard on Quality Management/ISQM) merupakan reformasi mendasar dalam tata kelola mutu audit global yang menggantikan ISQC 1. Studi ini menggunakan pendekatan Systematic literature review (SLR) dengan metode PRISMA 2020 dan SPAR-4-SLR untuk mengkaji 25 artikel ilmiah terbitan 2020–2025 yang membahas hubungan antara penerapan ISQM dan kualitas audit. Hasil kajian menunjukkan bahwa ISQM secara konsisten berkontribusi positif terhadap peningkatan kualitas audit melalui pendekatan berbasis risiko, monitoring berkelanjutan, penguatan kompetensi SDM, dan kepemimpinan organisasi. Implementasi ISQM juga terbukti meningkatkan akurasi, ketepatan waktu, dan independensi auditor. Namun, efektivitas ISQM sangat dipengaruhi oleh konteks organisasi seperti ukuran firma, adopsi teknologi, dan budaya mutu. Temuan juga mengidentifikasi kesenjangan penelitian, khususnya kurangnya studi dari negara berkembang, keterbatasan model hubungan antarvariabel, serta minimnya pendekatan longitudinal dan kualitatif. Secara teoretis, ISQM merepresentasikan pendekatan Knowledge-Based View (KBV) dan dynamic capability dalam organisasi audit. Secara praktis, hasil SLR ini menekankan pentingnya adopsi penuh ISQM sebagai strategi proaktif dalam meningkatkan akuntabilitas dan keandalan laporan keuangan. Studi ini memberikan dasar teoritik dan arah strategis bagi regulator, akademisi, dan praktisi dalam memperkuat sistem mutu audit secara global, khususnya di negara berkembang seperti Indonesia.
Co-Authors Abdullah, Baihaki 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 Basri, Husen Bernad Sagala Budiman, Surya Cris Kuntadi 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 Haryadi, Anton 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 Mahroji Mastur, Akhmad Amien Medaniarty, Reni Muda, Ruhaini Mukhamad Zulianto Mulyono Mulyono Murni, Yetty Musa Gani, Ibrahim 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 Tri Widyastuti Tugiantro Tugiantoro Venny Venny Widya Aryanti Widya Aryanti, Widya Wijaya, Agustinus Miranda Winaya Purwanti Yananto Mihadi Putra Yayan Hadijah Zamri Ahmad