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All Journal IAES International Journal of Artificial Intelligence (IJ-AI) 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 Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Owner : Riset dan Jurnal Akuntansi PINUS: Jurnal Penelitian Inovasi Pembelajaran JAE (Jurnal Akuntansi dan Ekonomi) Value: Jurnal Manajemen dan Akuntansi Ilomata International Journal of Tax and Accounting Global Financial Accounting Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) 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 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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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. 
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.
KETERLIBATAN KELUARGA DALAM KEPEMIMPINAN DAN KINERJA PERUSAHAAN: PERAN MODERASI PENDIDIKAN CEO DI PERUSAHAAN PUBLIK DI INDONESIA Tang, Sukiantono; Harsono, Budi; Septiany, Sheila; Serly, Serly; Putri, Safarisa Rahmatia
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2026): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v15i1.2692

Abstract

ABSTRAKPerusahaan keluarga mendominasi struktur ekonomi Indonesia, namun keterlibatan keluarga yang tinggi dalam kepemimpinan sering kali memunculkan dilema antara pelestarian nilai keluarga dan tuntutan profesionalisme manajerial. Temuan empiris sebelumnya menunjukkan hasil yang beragam mengenai dampak kepemimpinan keluarga terhadap kinerja perusahaan, khususnya di negara berkembang, sehingga masih menyisakan kesenjangan penelitian. Penelitian ini mengkaji pengaruh keterlibatan keluarga dalam kepemimpinan terhadap kinerja perusahaan dengan pendidikan CEO sebagai variabel moderasi. Sampel terdiri dari 1.030 pengamatan firma-tahun pada perusahaan keluarga non-keuangan yang terdaftar di Bursa Efek Indonesia selama periode 20192023. Analisis dilakukan menggunakan regresi moderasi berganda dengan robust standard errors yang dikluster berdasarkan perusahaan serta efek tetap tahun. Hasil penelitian menunjukkan bahwa keberadaan CEO keluarga tidak berpengaruh signifikan terhadap ROA maupun ROS, sementara proporsi anggota keluarga dalam tim manajemen puncak menunjukkan hubungan berbentuk inverted U-shape dengan ROA. Pendidikan CEO berpengaruh positif terhadap ROA, namun tidak memoderasi hubungan antara kepemimpinan keluarga dan kinerja perusahaan. Temuan ini mengindikasikan bahwa keterlibatan keluarga dapat meningkatkan kinerja hanya hingga tingkat tertentu, setelah itu dominasi yang berlebihan justru menurunkan manfaatnya, sehingga menekankan pentingnya keseimbangan antara nilai keluarga dan profesionalisme eksekutif dalam perusahaan publik Indonesia.ABSTRACTFamily businesses dominate Indonesia's economic structure, but high family involvement in leadership often creates a dilemma between preserving family values and the demands of managerial professionalism. Previous empirical findings show mixed results regarding the impact of family leadership on company performance, particularly in developing countries, leaving a research gap. This study examines the effect of family involvement in leadership on company performance with CEO education as a moderating variable. The sample consists of 1,030 firm-year observations of non-financial family companies listed on the Indonesia Stock Exchange during the period 20192023. The analysis was conducted using multiple moderation regression with robust standard errors clustered by company and fixed year effects. The results show that the presence of a family CEO does not significantly affect ROA or ROS, while the proportion of family members in top management shows an inverted U-shape relationship with ROA. The CEO's education has a positive effect on ROA, but does not moderate the relationship between family leadership and company performance. These findings indicate that family involvement can improve performance only up to a certain level, after which excessive dominance actually reduces its benefits, emphasizing the importance of balancing family values and executive professionalism in Indonesian public companies.
Mutual Scholastic Background Between Executives and Auditors in Audit Fees Settings Hendi, Hendi; Harsono, Budi; Novi, Novi
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 1 (2026): Januari - April 2026
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.v21i1.8348

Abstract

This study investigates how social connections between senior executives particularly chief executive officers (CEOs) and chief financial officers (CFOs), audit committee (ACs) and external auditors, stemming from shared educational backgrounds, influence the determination of audit fee in Indonesian listed firms. Audit fees are used as a proxy for audit effort and risk assessment. By situating the analysis within Indonesia’s relationship-based institutional context, this study contributes to the literature on auditor and client relationships and audit pricing in emerging markets. Utilizing panel data from 110 firms over the 2019–2023 period, the analysis applies descriptive statistics, Pearson correlation, and multiple regression techniques. The findings indicate that educational ties between CFOs and auditors have a positive and significant effect on audit fees, while CEO, audit committee and auditor ties are insignificant. These effects are more pronounced in firms audited by Big Four networks and in larger, better-performing companies. The results underscore that educational based relational embeddedness influences audit pricing behavior in emerging market.
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
Real-time detection of rider fatigue: a comparative study of black-box and glass-box artificial intelligence approaches Hayat, Cynthia; Soenandi, Iwan Aang; Harsono, Budi
IAES International Journal of Artificial Intelligence (IJ-AI) Vol 15, No 2: April 2026
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijai.v15.i2.pp1409-1417

Abstract

Rider fatigue poses a critical safety challenge in two-wheeled vehicle operation due to limited physical protection, increased balance demands, and prolonged exposure to environmental stressors. Effective real-time fatigue detection is essential to mitigate accident risks, particularly in high-traffic regions such as Indonesia. This study presents a comparative analysis of black-box and glass-box artificial intelligence (AI) models for real-time detection of rider fatigue, evaluated through a human factor’s lens emphasizing interpretability, intrusiveness, and cognitive compatibility. Multimodal data comprising physiological signals, behavioral indicators, and environmental context were collected using wearable sensors and rider telemetry to train and assess the models. Experimental results reveal that black-box models, including convolutional neural network (CNN) + long short-term memory (LSTM), random forest (RF), and support vector machine (SVM), achieve superior predictive accuracy (94.3%, 91.5%, and 88.2%, respectively) but lack inherent transparency. Conversely, glass-box models such as decision tree (DT) and logistic regression (LR) offer greater interpretability, a critical factor in safety-sensitive applications, though with reduced accuracy (approximately 83–85%). These findings underscore the trade-off between predictive performance and explainability, highlighting the need to tailor model choice to specific operational requirements. This research advances the design of intelligent, human-centered rider support systems that balance accuracy, transparency, and user trust, fostering safer two-wheeled transportation.
The Impact of Auditor Selection on Financial Statement Quality: Evidence from Listed Companies in Indonesia Dewi, Sari; Wati, Lidia; Karjantoro, Handoko; Harsono, Budi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5403

Abstract

This study aims to analyze the impact of auditor selection on the quality of financial statements by considering factors such as auditor independence, competence, and reputation as key determinants of transparency and accountability in financial reporting. Using a quantitative approach with descriptive and causal-comparative methods, the study analyzes secondary data from companies listed on the Indonesia Stock Exchange (IDX). The sample was selected through purposive sampling based on criteria such as completeness of financial reports and the presence of audited statements. The results reveal that auditor selection whether from Big Four or non-Big Four firms does not significantly affect the quality of financial statements. Instead, total accruals show a significant negative effect, indicating that internal financial practices play a more substantial role than auditor type in determining financial reporting quality. Despite this, prior literature emphasizes that auditor quality, industry specialization, and experience still contribute indirectly by strengthening oversight. Therefore, future research should explore additional variables such as auditor tenure, audit committee effectiveness, and corporate governance as mediators or moderators. Expanding the sample and observation period, as well as applying multi-dimensional measures of financial statement quality, such as earnings persistence and conservatism, can improve the robustness and generalizability of findings.
Co-Authors Abdullah, Mohammad Taufiq ABUNG, NINDY PRATIWI Alviah, Nuvikha Alvina Amelia, Herlin Anita Arga Dwi Pambudi Aslam, Shoaib Averina Candra, Valentine Cynthia Hayat Djatmika, Gatot Hery Eddy Wijanto Eddy Wiyanto Edwin Saputra erna wati Handoko Karjantoro Harry Nenobais Hendi Hendi 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 Lidia Wati Lusiana, Vera Mariska Ramadana Marvin Yonathan Hadiyanto Mirabelle, Eileen Miratunisa Moestopo, Hermanto Joesoef Nani Djohan Ningsih, Putu Tirta Sari Novi Novi Nugroho, Ferid Nurpavitia, Ilena Oktavera, Isnia Pakpahan, Roy Tumpal Pramesti, Desinta Putri, Safarisa Rahmatia 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