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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Teknik dan Ilmu Komputer Jurnal Informatika dan Teknik Elektro Terapan JAIS (Journal of Applied Intelligent System) ELKOMIKA: Jurnal Teknik Energi Elektrik, Teknik Telekomunikasi, & Teknik Elektronika Measurement : Jurnal Akuntansi Jurnal Sistem dan Manajemen Industri Owner : Riset dan Jurnal Akuntansi PINUS: Jurnal Penelitian Inovasi Pembelajaran JAE (Jurnal Akuntansi dan Ekonomi) Amnesty: Jurnal Riset Perpajakan Ilomata International Journal of Tax and Accounting Global Financial Accounting Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Advance Sustainable Science, Engineering and Technology (ASSET) ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Jurnal Akuntansi dan Keuangan (JAK) Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Media Riset Akuntansi Auditing & Informasi PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Conference on Community Engagement Project (Concept) Metris: Jurnal Sains dan Teknologi Al-Zayn: Jurnal Ilmu Sosial & Hukum Advance Sustainable Science, Engineering and Technology (ASSET) Mashlahah: Journal of Islamic Economics Tartib: Jurnal of Educational Management
Budi Harsono
Universitas Kristen Krida Wacana
Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Social Sciences Transportation Other

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Peran Manajemen Talenta Dan Pengembangan Karir Dalam Meningkatkan Komitmen Organisasional Tenaga Kerja Terampil Pada Industri Kreatif Moestopo, Hermanto Joesoef; Harsono, Budi; Amelia, Herlin
MASHLAHAH Vol. 4 No. 2 (2025): Mashlahah: Journal of Islamic Economics
Publisher : Sekolah Tinggi Agama Islam Darussalam Kunir

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62824/12kfkg90

Abstract

Penelitian ini bertujuan untuk mengeksplorasi secara mendalam peran manajemen talenta dan pengembangan karier dalam memupuk komitmen organisasional di kalangan tenaga kerja terampil pada industri kreatif di Indonesia. Di tengah fenomena tingginya mobilitas tenaga kerja di sektor kreatif, organisasi menghadapi tantangan besar dalam mempertahankan modal intelektual yang menjadi penggerak utama inovasi. Dengan menggunakan pendekatan kualitatif melalui metode studi kasus deskriptif, penelitian ini menggali perspektif subjektif dari para profesional kreatif dan manajer sumber daya manusia melalui wawancara mendalam dan observasi partisipatif. Hasil penelitian mengungkapkan bahwa manajemen talenta yang efektif di industri kreatif tidak hanya bergantung pada sistem pemetaan formal, tetapi lebih pada pengakuan terhadap keunikan estetika dan teknis individu. Temuan menunjukkan bahwa pengembangan karier yang bersifat protean dan non-linear—yang lebih mengutamakan penguasaan keahlian spesialis daripada promosi manajerial tradisional—memiliki korelasi yang sangat kuat terhadap peningkatan komitmen afektif. Karyawan cenderung menunjukkan loyalitas yang lebih tinggi ketika mereka merasa bahwa organisasi memberikan panggung untuk aktualisasi diri dan investasi berkelanjutan terhadap pertumbuhan profesional mereka. Integrasi antara pengakuan bakat yang transparan dan jalur pertumbuhan yang personal menciptakan rasa keadilan prosedural yang memperkuat keterikatan emosional karyawan terhadap organisasi. Penelitian ini memberikan kontribusi teoritis mengenai pentingnya humanisasi praktik manajemen talenta di sektor kreatif dan menawarkan implikasi praktis bagi perusahaan untuk merancang strategi retensi yang lebih responsif terhadap aspirasi individu guna menjaga keberlanjutan daya saing di pasar global yang dinamis.
THE IMPACT OF CEO POWER ON STOCK PRICE CRASH RISK IN FAMILY BUSINESSES: EVIDENCE FROM INDONESIA Tang, Sukiantono; Septiany, Sheila; Harsono, Budi; Serly, Serly; Nurpavitia, Ilena
Jurnal Akuntansi dan Keuangan (JAK) Vol 31 No 1 (2026): JAK Volume 31 No 1 Tahun 2026
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v31i1.4594

Abstract

This study analyzes the effect of Chief Executive Officer (CEO) power and non-family CEO status on stock price crash risk in family-owned firms in Indonesia. The study is motivated by agency theory, which emphasizes potential conflicts arising from concentrated managerial power that may harm shareholder interests and capital market stability. A quantitative approach is employed using panel data from 75 family firms listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, resulting in 226 firm-year observations. Panel data regression analysis is conducted using STATA to examine the effects of non-family CEO status, CEO power, and their interaction on stock price crash risk. The results show that the presence of a non-family CEO has a negative and significant effect on stock price crash risk, indicating that professional management can reduce information asymmetry. CEO power, when analyzed independently, also exhibits a significant negative effect on crash risk. However, the interaction between non-family CEO status and high CEO power significantly increases stock price crash risk, suggesting opportunistic behavior under weak governance structures. This study concludes that professional leadership must be accompanied by strong corporate governance mechanisms to mitigate financial risk in family-owned firms. The findings provide implications for investors and policymakers.
Peranan Perempuan dalam Pengembangan Ekonomi Kreatif Nenobais, Harry; Unwidjaja, Dwi Satriany; Nugroho, Ferid; Wigrantoro, Mas; Pakpahan, Roy Tumpal; Rahmadi, Muhammad Hanan; Harsono, Budi
ABDI MOESTOPO: Jurnal Pengabdian Pada Masyarakat Vol 9, No 1 (2026): Januari 2026
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/abdimoestopo.v9i1.6274

Abstract

This study aims to identify and strengthen the strategic role of women in the development of the creative economy through a community-based participatory empowerment approach. Located in Jagakarsa District, Jakarta, this Community Service activity employed a qualitative descriptive method combined with a participatory approach. Data collection techniques included observation, in-depth interviews, focus group discussions (FGDs), and pre-posttest questionnaires with 35 female micro and small business owners in the culinary and craft sectors. The results showed significant improvements in digital literacy, managerial skills, and product branding skills among participants. Furthermore, the formation of a network of women entrepreneurs strengthened local collaboration and leadership. However, structural barriers such as limited access to financing and the burden of multiple roles hinder business sustainability. These findings confirm that integrating technology-based training, strengthening social networks, and a participatory empowerment approach is an effective strategy for building the capacity of women as key actors in the local creative economy. This research provides a conceptual contribution to gender-based inclusive economic development and a contextual and sustainable empowerment model.
Implementation of Microsoft Excel-Based Accounting System in Financial Recording in MSMEs Jovianto, Jovianto; Harsono, Budi
ConCEPt - Conference on Community Engagement Project Vol. 5 No. 1 (2025): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/concept.v5i1.11553

Abstract

In this community service activity, the activity are implementation to a business that is mirco small medium enterprise (MSME) that named Oleh-Oleh ABC. In MSME Oleh-Oleh ABC, they are selling Batam food souvenirs, such as curry puff and other, where also some food souvenirs are hand made by the owner. In the MSME Oleh-Oleh ABC, owner are lacks a system or a software that can assist MSME in automatically helping to recording transactions and also calculating finansial report. Therefore the goal of this activity is helping MSME to create a system that based by microsoft excel that with macor capabilities, so that will assist MSME in recording transaction and calculating transactions. With this software system the owner will easy and less errors while recording transaction, calculating, and preparing finansial reports. The implementation method for this activity is the development of appropriate technology. Students visit MSMEs to understand their situation and needs. Afterward, they develop a software system that can adapt to user needs. Recommendations for further community service activities are that students can use other software systems for MSME users, or students can add several features or formulas that are not available in this Microsoft Excel-based software system. 
Perbandingan Kedudukan Hukum Laporan Akuntan Publik Dalam Jasa Investigasi Terhadap Pembuktian Tindak Pidana Korupsi Di Indonesia Dan Malaysia Harsono, Budi; Sujono; Sudarto
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 2 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i2.4427

Abstract

Artikel ini menganalisis dan membandingkan kedudukan hukum laporan akuntan publik dalam jasa investigasi sebagai bagian dari pembuktian tindak pidana korupsi di Indonesia dan Malaysia. Fokus utama berada pada (i) jalur penerimaan (admissibility) laporan investigatif dalam sistem pembuktian, (ii) bobot pembuktian (weight) laporan melalui mekanisme pengujian di persidangan, serta (iii) desain kelembagaan yang memengaruhi penggunaan laporan tersebut, khususnya pada pembuktian unsur kerugian keuangan negara. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan perbandingan hukum, melalui studi kepustakaan atas peraturan, doktrin, dan sumber hukum relevan. Hasil kajian menunjukkan bahwa di Indonesia laporan jasa investigasi akuntan publik tidak berdiri sebagai alat bukti mandiri, melainkan harus dikonstruksikan ke dalam kategori alat bukti KUHAP, terutama sebagai keterangan ahli dan/atau surat, sehingga kekuatan pembuktiannya bersifat derivatif dan sangat bergantung pada strategi pembuktian serta penilaian hakim. Di sisi lain, pada konteks pembuktian kerugian negara, terjadi tarik-menarik normatif-institusional antara ruang yang diberikan Penjelasan Pasal 32 UU Tipikor dengan kecenderungan penguncian otoritas pemeriksaan melalui Penjelasan Pasal 603 KUHP (berlaku 2 Januari 2026), yang berdampak pada kepastian hukum penggunaan laporan investigatif pihak non-negara. Sebaliknya, Malaysia memberikan pengakuan lebih eksplisit terhadap expert evidence melalui Evidence Act 1950 serta menormalisasi keterujian bukti ahli melalui kombinasi laporan dan testimoni, diperkuat oleh etika profesi dan pedoman prosedural penyusunan expert report. Temuan ini mengindikasikan perlunya penguatan kerangka pembuktian di Indonesia agar pemanfaatan laporan investigasi akuntan publik lebih akuntabel dan konsisten, tanpa mengurangi prinsip fair trial dan tata kelola pembuktian kerugian negara
Pengaruh Inovasi Hijau terhadap Kinerja Keuangan dengan Transformasi Digital sebagai Variabel Moderasi. Lim, Fennesy Fiorent; Serly; Harsono, Budi
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 18 No. 1 (2026): February
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v18i1.1275

Abstract

Penelitian ini bertujuan untuk mengkaji tentang penga­ruh Inovasi hijau terhadap kinerja keuangan, dengan transfor­masi digital sebagai variabel yang moderasi. Penelitian ini menggunakan pendekatan kuantitatif, perusa­haan dalam sampel 72 perusahaan yang mengumpulkan data dari Sustai­nability report dan Annual report. Perusa­haan yang menerap­kan indikator dari inovasi produk dan proses hijau untuk mengukur inovasi hijau. Analisis ini dilakukan untuk menilai apakah transformasi digital mem­perkuat hubungan antara inovasi hijau dan kinerja keua­ngan. Studi ini menawarkan bukti empiris di mana peran transformasi digital dalam memak­simalkan manfaat inovasi hijau bagi kinerja keua­ngan. Selain itu, studi ini juga memi­liki tujuan untuk meng­edukasi masyarakat, sehingga dapat diterapkan strategi digital dan inovasi hijau pada perusahaan untuk kemajuan perusahaan dan keberlanjutan.
Tax Standard Operating Procedures (SOP) at PT Momentum Sample Indonesia Candra, Valentine; Harsono, Budi; Dewi, Sari
ConCEPt - Conference on Community Engagement Project Vol. 5 No. 1 (2025): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/concept.v5i1.11591

Abstract

This project focuses on developing a comprehensive Tax Standard Operating Procedure (SOP) for PT Momentum Sample Indonesia as a response to the company’s lack of formalized tax administration guidelines. Previously, tax-related tasks were performed based on informal habits, which led to inconsistent practices, unclear responsibilities, calculation errors, and increased exposure to administrative sanctions. Through a qualitative methodology involving direct observation, interviews with accounting/tax personnel, and examination of relevant documents, the program identified operational problems and designed standardized procedures for the completion of both periodic (SPT Masa) and annual (SPT Tahunan) tax obligations. The finalized SOP compiles step-by-step procedural narratives, workflow flowcharts, tax rate references, calculation templates, and document archiving standards to improve accuracy, efficiency, and regulatory compliance. Its early implementation yielded notable results, including clearer process mapping, improved accuracy in tax computations, strengthened documentation systems, and the identification of previously overlooked 2023 tax outstanding through structured reconciliation with the Coretax DJP database. These findings show that the SOP functions not only as an operational guideline but also as an effective mechanism for detecting legacy compliance issues. Future recommendations include integrating automated tax features via accounting or ERP systems, conducting periodic internal compliance audits, routinely updating the SOP in line with regulatory developments, enhancing staff capability in digital tax platforms, and reinforcing the company’s digital archiving infrastructure.
Co-Authors Abdullah, Mohammad Taufiq ABUNG, NINDY PRATIWI Alviah, Nuvikha Alvina Amelia, Herlin Anita Arga Dwi Pambudi Aslam, Shoaib Averina Candra, Valentine Djatmika, Gatot Hery Eddy Wijanto Eddy Wiyanto Edwin Saputra erna wati Hadiyanto, Marvin Yonathan Harry Nenobais Hendi Hendi Hendi Irwani, Muhammad Lutfi Ivone, Ivone Iwan Aang Soenandi Johansah Liman Jovianto, Jovianto Karnadi, Indra Keshava, Ananda Khoh, Azan Kwok, Christina lamto widodo Leon Febri Lim, Fennesy Fiorent Lusiana, Vera Mariska Ramadana Mirabelle, Eileen Miratunisa Moestopo, Hermanto Joesoef Nani Djohan Ningsih, Putu Tirta Sari Nugroho, Ferid Nurpavitia, Ilena Oktavera, Isnia Pakpahan, Roy Tumpal Pramesti, Desinta Rahmadi, Muhammad Hanan Reyvan, Alvin Richie Estrada Rina Rina Rosalinda Sari Dewi Septiany, Sheila SERLY Serly, Serly Silvana, Versia Sudarto Sujono Sutanto, Kevin Syah Alam Tamamy, Aries Jehan Tang, Sukiantono Tedia Unwidjaja, Dwi Satriany Vellin, Mellinda Vina, Vina Wigrantoro, Mas Winny Yoren, Sherina Zaenal Arifin