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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Management Diponegoro Journal of Accounting Global Review of Islamic Economics and Business HIGEIA (Journal of Public Health Research and Development) Jurnal Pendidikan Ekonomi & Bisnis Jurnal ASET (Akuntansi Riset) Owner : Riset dan Jurnal Akuntansi Global Health Management Journal International Journal of Supply Chain Management EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Kepemimpinan dan Manajemen Keperawatan Jurnal Proaksi Akurasi : Jurnal Studi Akuntansi dan Keuangan Contagion: Scientific Periodical Journal of Public Health and Coastal Health Journal of Islamic Accounting and Finance Research Reviu Akuntansi dan Bisnis Indonesia Jurnal Akuntansi Universitas Muhammadiyah Kupang Indonesian Journal of Global Health 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
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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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.
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.
Green Governance and Carbon Emission Transparency: Does Firm Age Matter? Baroroh, Niswah; Harto, Puji
Accounting Analysis Journal Vol. 14 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i2.28558

Abstract

Purpose: This research aims to examine the influence of an independent board of commissioners, green strategy, and green investment on Carbon Emission Disclosure (CED), and to analyze the role of firm age as a moderating variable among the relationships. Method: The research uses a quantitative approach with object is non-financial companies listed on the IDX from 2021 to 2024 with total of 800, sampling using purposive sampling with a total of 204 observations units. This research was analyzed using Moderated Regression Analysis (MRA) with E-views tools. Findings: The results show that independent boards of commissioners and green investments significantly and positively influence CED. Meanwhile, the green strategy does not have a significant impact. Also, firm age can strengthen the influence of independent boards of commissioners and green investments on CED but not on the influence of green strategy. Novelty: These findings provide theoretical contributions in enriching the literature related to carbon disclosure in developing countries by combining the perspectives of Stakeholder Theory, Legitimacy Theory, and Resource-Based View. Originally, this research offered the latest empirical evidence on the role of organizational characteristics in moderating the effectiveness of sustainability strategies on carbon emission reporting.
Maximizing Agency Theory in Integrated Reporting of Companies Listed in Kompas100 Index Widhiastuti, Ratieh; Harto, Puji
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol. 10 No. 1 (2022): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)
Publisher : Faculty of Economics, Universitas Negeri Indonesia,Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPEB.010.1.1

Abstract

This study aimed to examine the effect of the audit committee, independent commissioners and stakeholder pressure on integrated reporting either directly or moderated by profitability. The object of research was companies listed in Kompas100 index for three consecutive years from 2018-2020. The research sample was determined by using purposive sampling method, and obtained 231 units of analysis. The analysis tool used descriptive and moderated regression analysis. The results of the descriptive analysis showed that on average the number of audit committees and independent commissioners was ideal and according to the rules, institutional ownership was more than 50% of all companies in all industrial sectors. The test results showed that the audit committee and stakeholder pressure had a significant positive effect on integrated reporting, while the independent commissioner had a significant negative effect. Profitability was able to weaken the effect of the audit committee, strengthen the effect of independent commissioners, and was not able to moderate the effect of stakeholder pressure on integrated reporting. Suggestions from this study are to increase the number of audit committees and independent commissioners for the company indexed Kompas100 that does not meet the minimum standards, as a form of corporate responsibility and a form of company compliance with OJK rules.
Efisiensi Biaya dalam Perawatan Stroke Non-Hemoragik: Studi Kasus di Rumah Sakit Islam Sunan Kudus Mubarok, Chusnul; Suryawati, Chriswardani; Harto, Puji
Jurnal Ekonomi Kesehatan Indonesia Vol. 9, No. 2
Publisher : UI Scholars Hub

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

Abstract

Stroke is one of the leading causes of morbidity and mortality globally, with over 12 million new cases each year. In Indonesia, the prevalence of stroke increased from 8.3% in 2007 to 12.1% in 2013, with the age group of 55-64 years recording the highest prevalence. This study aims to analyse the actual costs of non-hemorrhagic stroke care for patients under the National Health Insurance (JKN) at the Islamic Hospital of Sunan Kudus using the Activity-Based Costing (ABC) method. A descriptive quantitative method was applied, collecting data from hospitalised non-hemorrhagic stroke patients during 2023. The results showed a discrepancy between actual costs and INA-CBGs tariffs, with the average actual cost reaching Rp3.146.184, which is lower than the hospital tariff of Rp5.762.965 and the INA-CBGs tariff of class iii Rp4.036.200. CRR1 reaching 183.13% indicates that the hospital tariff includes unit costs with a significant surplus. Meanwhile, CRR2 at 128.30% shows that the INA-CBGs tariff also covers actual costs, but with a smaller margin. This discrepancy financially burdens the hospital, especially for class 3 patients. This study recommends evaluating the hospital's tariff structure and improving compliance with clinical pathways to enhance cost efficiency and service quality. Thus, applying the ABC method is expected to provide more accurate cost information and support more effective management of BPJS claims.
Real Earnings Management dan Kecurangan Laporan Keuangan Selama Pandemi Covid-19 Fadhillah Rahmadhani Wahyunintya; Puji Harto
Jurnal Proaksi Vol. 10 No. 4 (2023): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i4.4914

Abstract

Dampak pandemi covid-19 diindikasikan meningkatkan perusahaan dalam melakukan kecurangan laporan keuangan. Kecurangan laporan keuangan dapat terjadi melalui manajemen laba yang dilakukan dengan intensitas yang berlebihan. Fokus penelitian ini adalah real earnings management untuk menganalisis pengaruhnya terhadap kecurangan laporan keuangan selama pandemi covid-19. Penelitian ini menggunakan metode korelasional dengan pendekatan kuantitatif. Populasi penelitian sebanyak 438 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2022. Pemilihan sampel menggunakan teknik proportional random sampling dengan jumlah sampel 243 pengamatan.  Teknik analisis data dilakukan dengan regresi logistik. Hasil penelitian membuktikan bahwa real earnings management dengan proksi abnormal cash flow operation dan abnormal discretionary expenses berpengaruh positif terhadap kecurangan laporan keuangan. Hasil penelitian lainnya menunjukkan bahwa real earnings management yang diproksikan oleh abnormal productions cost tidak berpengaruh terhadap kecurangan laporan keuangan. Penelitian ini memberikan kontribusi bagi regulator dalam merancang kebijakan untuk mencegah kecurangan laporan keuangan, terutama pada saat pandemi covid-19.
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.
Peran Implikasi Good Corporate Governance dalam Pendeteksian Fraudulent Financial Statement Menggunakan Fraud Hexagon Theory aini, sarifa; Harto, Puji
Eqien - Jurnal Ekonomi dan Bisnis Vol 14 No 04 (2025): Journal Of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v14i04.2204

Abstract

Detecting fraudulent financial statements in Indonesia’s property, real estate, and construction sector during 2017–2023, this study adopts the Fraud Hexagon Theory with the moderating role of Good Corporate Governance (GCG). The six fraud elements are measured using the following proxies: personal financial need (pressure), effective monitoring (opportunity), auditor change (rationalization), director change (capability), CEO duality (arrogance), and political connection (collusion). GCG is examined as a moderator to assess whether it strengthens or weakens the relationship between these fraud factors and financial statement fraud. A total of 205 observations from 34 IDX-listed firms were analyzed using multiple linear regression and moderation analysis via SPSS version 26. The results show that none of the six fraud hexagon components have a significant direct effect on fraudulent financial statements. However, GCG is found to moderate and weaken the influence of political connections on financial fraud, though it fails to moderate other fraud elements. This suggests that while GCG can serve as a safeguard against politically driven fraud, it is not consistently effective across all fraud dimensions. Future research should refine fraud detection models by exploring alternative variables and enhancing the operationalization of fraud proxies within the Fraud Hexagon framework.
Co-Authors Abdul Rohman Abdul Rohman Adhitya Rachmadan Aditama, M Danial Prasetiyo Alaydrus, Nur Amirudin, Ivan Ananda Dian Damayanthi Andik Yulianto Andri Prastiwi Anjari Wahyu Wardhani Anjari Wahyu Wardhani Annisa’ Dwi Rahmawati Arina Manasikana Cahya Ruwita Christian Johanes Doi Deanita Sari Dian Anggraeni Berutu Dian Panca Putra Nandika Dimas Farizki Endri Parwanto Fadhillah Rahmadhani Wahyunintya Fahim Rosyidi, Fahim Fenny Apriliani Firdhausy, Hima Sakina Firza Arieska Habbi Irsyada Haq Hanifah, Risti Hanifah Hesti Kumala Sari Idayu Rahmadewi Imam Ghozali Indah Mutiara Dani Indita Azisia Risqi Indria Esti Pawening Joko Prasetiyo Joseph Herbert Julia Safitri Mani, Andra Ruyus Mochamad Yahdi Khairin Mubarok, Chusnul Nisrina Widayuni Niswah Baroroh Noor Faizah Ariyani Nur Alaydrus Nur Kholis Pamungkas, Nugroho Pratama, Galih Satyawan Yudha Prima, Adnan Dianda Puspitasari, Hana Pradipta Ratieh Widhiastuti Reni Sekar Kuningsih Risti Hanifah Hanifah Rizky Ramadhan Safira Alifah Santi Puspita Sari Sarifa Aini SATRIYAS ILYAS Shifa, Dzauqy Silvia Ratih Puspita Sri Rahayu Surya Raharja Sutopo Patria Jati 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 Yunistiyani, Vina