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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Management Diponegoro Journal of Accounting Al-Ahkam Global Review of Islamic Economics and Business HIGEIA (Journal of Public Health Research and Development) Jurnal Pendidikan Ekonomi & Bisnis Jurnal ASET (Akuntansi Riset) BBM (Buletin Bisnis dan Manajemen) Owner : Riset dan Jurnal Akuntansi Global Health Management Journal International Journal of Supply Chain Management Jurnal Akuntansi dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Contagion: Scientific Periodical Journal of Public Health and Coastal Health Journal of Islamic Accounting and Finance Research Jurnal Akuntansi Universitas Muhammadiyah Kupang Indonesian Journal of Global Health research Journal of Management and Entrepreneurship Research Journal La Sociale Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) BULETIN BISNIS & MANAJEMEN (BBM) Research Horizon Accounting Analysis Journal Jurnal Ekonomi Kesehatan Indonesia Economic and Business Horizon
Puji Harto
Faculty Of Economics And Business, Universitas Diponegoro, Semarang, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Audit Committee Effectiveness and Accounting Conservatism Practices: The Case of Manufacturing Companies Ratieh Widhiastuti; Abdul Rohman; Puji Harto
Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i2.59397

Abstract

This study aimed to see how financial distress, conflicts of interest, and litigation risk affected accounting conservatism when an audit committee was present as a moderating variable. The population was manufacturing companies indexed at the Indonesia Stock Exchange (IDX) in 2019-2021. The tool employed descriptive and moderation regression analysis. The findings of this research showed that financial distress, conflicts of interest, and litigation risk had a significant positive effect on accounting conservatism. However, the audit committee could not moderate the impact of financial distress, conflict of interest, and litigation risk on accounting conservatism. Financial distress had a significant positive effect on accounting conservatism. Litigation risk was one of the negative impacts of agency problems in a company. These results supported the agency theory, which explains that lawsuits or litigation risks can occur due to differences in interests between management and investors, creditors, or the government. This research contributes to accounting standard policymaking, particularly in applying the conservatism principle. Based on the occurrences and findings of past investigations, which are still inconsistent, the originality of this study was to see how financial distress, conflicts of interest, and litigation risk affected accounting conservatism by including the audit committee variable as a moderating variable.
The Impact of CSR Environmental Disclosure and Institutional Ownership on Company Value Shifa, Dzauqy; Harto, Puji
Research Horizon Vol. 4 No. 4 (2024): Research Horizon - August 2024 (Thematic Issue)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.4.2024.307

Abstract

The implementation of CSR environmental disclosure and the degree of institutional ownership by companies influences the reduction of information asymmetry and increase firm value. The implementation of good CSR environmental disclosure by following regulations and with supervision carried out by existing institutional ownership can increase information transparency which can reduce information asymmetry which ultimately increases investor confidence in a company to increase firm value. This study investigates the relationships among CSR environmental disclosure, institutional ownership levels, firm value, and information asymmetry as a mediating factor. The research utilizes a dataset of 270 observations from companies listed in the LQ45 Index spanning from 2013 to 2022. According to the findings of the PLS analysis, CSR environmental disclosure exerts a direct negative impact on firm value and indirectly affects it through information asymmetry as a mediator. Similarly, institutional ownership does not have a direct negative impact on firm value, but it significantly diminishes firm value through its influence on information asymmetry as a mediating variable.
The Influence of CSR on the Reputation of ABC Bank Pamungkas, Nugroho; Aditama, M Danial Prasetiyo; Prima, Adnan Dianda; Harto, Puji; Raharja, Surya
Research Horizon Vol. 4 No. 4 (2024): Research Horizon - August 2024 (Thematic Issue)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.4.2024.345

Abstract

Bank ABC is one of Indonesia's largest banks and a state-owned enterprise. A bank's reputation is critical in attracting customers, maintaining stakeholder trust, and influencing the company's position in the market. What is believed to affect the bank's reputation is a social and environmental concern known as Corporate Social Responsibility (CSR). Therefore, this study aims to examine the influence of three CSR programs of Bank ABC on the bank's reputation. The three CSR programs have been measured for their usefulness to the community using the Social Return on Investment (SROI) method. Data were collected through a survey with respondents from the community of banking service users and CSR beneficiaries of Bank ABC. The purposive sampling method became the sample method of this research. Hypothesis testing was conducted using the Structural Equation Modeling - Partial Least Square (SEM-PLS) method. Program 2 (Bank Sampah Saguling) and Program 3 (Sortir Lemon) produced significant results based on the SEM-PLS results. At the same time, Program 1 (Ini SekolahKu) produced insignificant results. Therefore, backward elimination was carried out with a significance level of 5%. Using backward elimination, it was obtained that Program 2 (Saguling Garbage Bank) and Program 3 (Sort Lemon) influenced ABC Bank's Reputation with an R^2 value of 78.3%.
Efficiency Strategy to Maintain Sustainable Banking Profitability Growth Through Savings and Current Account Management Amirudin, Ivan; Mani, Andra Ruyus; Pratama, Galih Satyawan Yudha; Raharja, Surya; Harto, Puji
Research Horizon Vol. 4 No. 4 (2024): Research Horizon - August 2024 (Thematic Issue)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.4.2024.348

Abstract

Banking performance has gone through various phases with different challenges, namely before the COVID-19 pandemic, during the pandemic, and post-pandemic. This study specifically describes the condition of banking in Indonesia with a focus on the dynamic movement of deposits and their impact on banking profits at each phase. During the post-pandemic phase, people tend to shift their funds to deposit products, seeking higher returns by taking advantage of the increase in the BI rate. This phenomenon requires banks to develop effective strategies in managing interest costs in order to maintain sustainable profit growth. The research method used is descriptive qualitative, with data collection through in-depth interviews and documentation from one of the banks in Indonesia. The research findings show that a successful deposit strategy must focus on managing low-cost funds. With this strategy, banks can maintain and even increase profit growth amidst changing market dynamics, ensuring financial sustainability in the context of economic changes and evolving monetary policies
Artificial Intelligence (AI) for Sustainable Development in MSMEs: A Literature Review Usman, Maulana; Harto, Puji
Research Horizon Vol. 4 No. 6 (2024): Research Horizon - December 2024 (Thematic Issue)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.6.2024.399

Abstract

Information and Communication Technology clearly showcases its advantages in this era of greater digitalization. With the enhanced technology, the application of Artificial Intelligence is anticipated in several areas, particularly within the business sector. Many sectors are affected by the digital trend, including the business among micro, small, and medium enterprises (MSMEs). The present research utilized a literature review approach to seek clarifications of the scope of AI in improving the productivity of MSMEs through operational efficiencies, innovations of products and services, and better decision making based on data analytics. This research adopts a literature review the research collects and reviews information from 34 pertinent journals published from 2019 to 2024. Data indicates that AI has the capacity to enhance productivity and resource usage however there are still daunting challenges such as costs of implementation and inadequacy of the technical infrastructure. Such conclusions are located within the issue of MSME sustainability, and using thematic analysis the article discusses the pros and cons of implementing AI. Sustaining operational sustainability through AI adoption is possible by enhancing supply chain efficacy and minimizing adverse environmental effects although policy and infrastructure enhancement can help achieve more. The implications of the research conducted urge indeed for longitudinal studies related to the long-term effects of AI on MSMEs as well as specific branches. Hence, this article presents a theoretical rationale for approaches that will focus on AIs in the context of sustainable development.
The Effect of Information and Communication Technology Utilization on Taxpayer Compliance with the Ability to Pay as a Variable Rosyidi, Fahim; Harto, Puji
Journal La Sociale Vol. 6 No. 1 (2025): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v6i1.1899

Abstract

The purpose of this study was to examine the effect of information and communication technology utilization on taxpayer compliance with the ability to pay as a moderating variable. This study uses a quantitative approach. The sample used was 124 taxpayers registered in Semarang City. The Partial Least Square-Structural Equation Modeling (PLS-SEM) analysis technique was used to test the moderating effect of ability to pay and the effect of information and communication technology utilization on taxpayer compliance. The results showed that the use of information and communication technology has a significant positive effect on taxpayer compliance. In addition, this study found that the ability to pay moderates the effect of utilization of information and communication technology on taxpayer compliance.
Collaboration Strategy of BRI in Optimizing Integrated Ecosystem for Intermediation Effectiveness Sanjoyo, Eli; Adhisuryo, Raghutama Haryo; Harto, Puji; Hararja, Surya
Economic and Business Horizon Vol. 4 No. 2 (2025): May
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.4.2.2025.619

Abstract

This study aims to analyze the the collaboration strategy of PT bank rakyat Indonesia (Persero) Tbk in optimizing the integrated business ecosystem to support the effectiveness of the Intermediation Function. The focus of this research is on the wholesale segments. This research uses a mixed methods approach, with quantitative data processing based on BRI's financial statements for the 2020-2024 period, and qualitative analysis through documentation studies and content analysis from official company sources. The results showed that the collaboration strategy in the Wholesale segments can increase the effectiveness of the intermediary function which is marked by an increase in the LDR ratio, CASA and a significant growth in third party funds. Surprising results are also seen in the indicators of the integrated system itself where each component such as trade finance, bank guarantees and Lola Cash Management volume also experienced a significant increase from year to year. The implications of these findings emphasize the importance of expanding partner networks, innovating digital services, and synergizing between actors in the ecosystem as key strategies in improving bank competitiveness and supporting intermediation functions in a sustainable manner
ANALYSIS OF DIFFERENCES IN FINANCIAL PERFORMANCE OF CONVENTIONAL COMMERCIAL BANKS IN INDONESIA IMPLEMENTING COVID-19 RESTRUCTURING POLICIES Andik Yulianto; Puji Harto
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 4 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i4.2336

Abstract

This study analyzes the differences and effects of credit restructuring policies on the financial performance of Conventional Commercial Banks in Indonesia during the normal period (2017–2019) and the Covid-19 pandemic (2020–2022). Financial performance is measured through the capital adequacy ratio (CAR), credit quality (NPL), liquidity (LDR), and profitability (ROA). The fixed factor in this study is credit restructuring, while the covariate is the amount of credit. The sample includes 56 Conventional Commercial Banks that implemented credit restructuring policies in the period 2017–2022. Data analysis was carried out using the t-test to compare the average values ​​between groups, and the MANCOVA test to analyze the relationship and influence between variables. The results of the study showed significant differences in CAR, LDR, and ROA, but not in NPL, between the normal and pandemic periods. In addition, credit restructuring policies and the amount of credit together have a significant effect on the financial performance (CAR, NPL, LDR, and ROA) of banks during both periods. This study confirms the importance of credit restructuring policies in influencing bank performance in different economic conditions.
Economic Burden of Diabetic Foot Ulcers Across Nations: A Scoping Review Alaydrus, Nur; Suryawati, Chriswardani; Harto, Puji
Indonesian Journal of Global Health Research Vol 7 No 3 (2025): Indonesian Journal of Global Health Research
Publisher : GLOBAL HEALTH SCIENCE GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/ijghr.v7i3.5719

Abstract

Diabetic foot ulcers (DFUs) are among the most severe complications of diabetes mellitus, leading to significant morbidity, hospitalizations, and healthcare costs. The economic burden of DFU treatment is primarily driven by hospitalization expenses, surgical interventions, and complications such as nephropathy, retinopathy, gangrene, and osteomyelitis. Objective: This study examines the direct medical costs associated with DFU inpatient care, identifying key cost drivers and variations across different healthcare systems. Method: A scoping review was conducted using PubMed, PubMed Central, and ScienceDirect to analyze peer-reviewed studies published between 2014 and 2024. The review focused on DFU-related hospitalization costs, surgical expenditures, and the impact of comorbidities on financial burden. Results: Hospitalization constituted the largest cost component, with expenses escalating due to surgical procedures, particularly amputations. Economic disparities between high-, middle-, and low-income countries influenced DFU-related expenditures, highlighting differences in treatment accessibility and cost structures. Conclusions: Standardized management strategies and cost-effective interventions are essential to optimize resource allocation and improve patient outcomes. This study provides insights into the financial challenges of DFU treatment, emphasizing the need for healthcare policy reforms to mitigate economic burden and enhance care efficiency.
PENGARUH DETERMINAN FRAUD HEXAGON THEORY DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT Puspitasari, Hana Pradipta; Harto, Puji
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.577

Abstract

Financial statement fraud is a problem that often occurs and causes many losses. Although the proportion is lower than that of corruption and misuse of assets, the impact of the losses caused is the greatest. This study uses the F-Score model measurement to examine the effect of the determinants of fraud hexagon theory in detecting fraudulent financial statements. Tests were conducted on the Jakarta Islamic Index (JII) for the 2018-2022 period, with a sample of 55 selected through purposive sampling. Data analysis using multiple linear regression analysis. The results showed that changes in auditors significantly negatively affect fraudulent financial statements. In contrast, financial stability, ineffective monitoring, change in director, frequent number of CEO's pictures, and government projects do not affect fraudulent financial statements. The results of this study provide implications for users of financial statements in identifying the factors that cause fraud so that they can prepare effective strategies to detect and prevent fraud.
Co-Authors Abdul Rohman Abdul Rohman Adhisuryo, Raghutama Haryo Adhitya Rachmadan Aditama, M Danial Prasetiyo Alaydrus, Nur Amirudin, Ivan Ananda Dian Damayanthi Andri Prastiwi Anjari Wahyu Wardhani Anjari Wahyu Wardhani Annisa’ Dwi Rahmawati Cahya Ruwita Christian Johanes Doi Deanita Sari Dian Anggraeni Berutu Endri Parwanto Fahim Rosyidi, Fahim Fenny Apriliani Firdhausy, Hima Sakina Firza Arieska Habbi Irsyada Haq Hanifah, Risti Hanifah Hararja, Surya Idayu Rahmadewi Imam Ghozali Indah Mutiara Dani Indita Azisia Risqi Joko Prasetiyo Joseph Herbert Julia Safitri Manasikana, Arina Mani, Andra Ruyus Maulidiyah, Dewi Nur Mochamad Yahdi Khairin Mubarok, Chusnul Nisrina Widayuni Niswah Baroroh Noor Faizah Ariyani Nur Kholis Nurwijayanti Pamungkas, Nugroho Pangayow, Bill J.C Pratama, Galih Satyawan Yudha Prima, Adnan Dianda Puspitasari, Hana Pradipta Ratieh Widhiastuti Ratieh Widhiastuti Reni Sekar Kuningsih Risti Hanifah Hanifah Safira Alifah Sanjoyo, Eli Santi Puspita Sari SATRIYAS ILYAS Shifa, Dzauqy Silvia Ratih Puspita Sri Rahayu Surya Raharja Tarmizi Achmad Tri Junawatiningsih Tri Junawatiningsih, Tri Tri Riczqi Srihadi Putri Tri Wahyuni Umi Hanafi Usman, Maulana Utomo, Mohamad Nur Wardhani, Anjari Wahyu Warno Warno Warno Warno