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All Journal Jurnal Riset Akuntansi dan Keuangan PRIVE: Jurnal Riset Akuntansi dan Keuangan Bisman (Bisnis dan Manajemen): The Journal of Business and Management Ideguru: Jurnal Karya Ilmiah Guru Medikonis Abdimas Mandalika Mopolayio : Jurnal Pengabdian Ekonomi Jurnal Ekonomi, Manajemen, Akuntansi MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Hari Purnama
Universitas PGRI Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Perencanaan Pajak dan Kualitas Laba Terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening Hari Purnama
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 2 (2020): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v3i2.787

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Perencanaan Pajak , Kualitas Laba dan Kinerja keuangan terhadap Nilai Perusahaan. Untuk menguji pengaruh Perencanaan Pajak , dan Kualitas Laba terhadap kinerja keuangan. Untuk menguji pengaruh Perencanaan Pajak , dan Kualitas Laba terhadap Nilai Perusahaan yang dimoderasi kinerja keuangan. Variabel penelitian ini terdiri dari variabel bebas dan terikat. Variabel bebas penelitian ini adalah Perencanaan Pajak, dan Kualitas laba, variabel terikatnya adalah Nilai Perusahaan dan variabel moderasi kinerja keuangan. Populasi dalam penelitian ini yaitu seluruh Perusahaan Food And Beverage yang berjumlah 19 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Teknik Pengambilan Sampel purposive sampling, sehingga sampel yang masuk kriteria sebesar 13 perusahaan. Metode pengambilan data menggunakan dokumentasi. Teknik analisis yang digunakan adalah regresi linier berganda dengan taraf signifikansi 5%. Perencanaan Pajak tidak berpengaruh terhadap Nilai Perusahaan. Sedangkan Kualitas Laba dan Kinerja keuangan secara parsial berpengaruh positif dan signifikan terhadap Nilai Perusahaan. Perencanaan Pajak tidak berpenagaruh terhadap kinerja keuangan. Kualitas laba secara parsial berpengaruh signifikan terhadap kinerja keuangan. Kinerja keuangan tidak mampu memediasi hubungan pengaruh Perencanaan Pajak terhadap Nilai Perusahaan. Kinerja keuangan mampu memediasi hubungan pengaruh Kualitas Laba terhadap Nilai Perusahaan.
PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL INTERVENING PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA PERIODE 2015-2019 Hari Purnama
Medikonis Vol 12 No 1 (2021): Januari 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v12i1.26

Abstract

ABSTRACT This study aims to examine the effect of Leverage, Company Size and Managerial Ownership on Tax Avoidance. To test the effect of Leverage and Company Size on Managerial Ownership. To test the effect of Leverage and Company Size on Tax Avoidance which is moderated by Managerial Ownership. The variables of this study consist of independent and dependent variables. The independent variables of this study are Leverage, and Company Size, the dependent variable is Tax Avoidance and Management Ownership moderation variables. The population in this study were all pharmaceutical companies on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique was purposive sampling. The data collection method uses literature and documentation. The analysis technique used is path analysis or path analysis using multiple linear regression with a significance level of 5%. Leverage has no effect on Tax Avoidance. Meanwhile, Company Size and Managerial Ownership have a positive and significant effect on Tax Avoidance. Leverage has no effect on managerial ownership. Firm size partially has a significant effect on managerial ownership. Managerial Ownership is not able to mediate the effect of Leverage on Tax Avoidance. Managerial Ownership is able to mediate the relationship between the influence of Company Size on Tax Avoidance.
PERANAN CSR DALAM MEMEDIASI PENGARUH DIGITALISASI, KEPUTUSAN INVESTASI DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Farmasi di BEI Periode 2016-2020) Hari Purnama
Medikonis Vol 13 No 1 (2022): Januari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v13i1.52

Abstract

ABSTRACT This study aims to examine the effect of digitization, investment decisions and financial performance on firm value. To examine the effect of digitization and investment decisions on financial performance. To examine the effect of Digitalization and Investment Decisions on Corporate Value moderated by CSR. The variables of this study consisted of independent, dependent and mediating variables. The independent variables of this study are digitalization, investment decisions and financial performance, the dependent variable is firm value and the moderating variable is CSR. The population in this study are all pharmaceutical companies on the Indonesia Stock Exchange for the 2016-2020 period. Sampling technique purposive sampling. Methods of data collection using literature and documentation. The analytical technique used is path analysis or path analysis using multiple linear regression with a significance level of 5%. The results of research on digitization, financial performance and CSR have a positive and significant effect on firm value. While the Investment Decision does not affect the Company Value. Digitalization, and Financial Performance have a positive and significant impact on CSR. Meanwhile, investment decisions have no effect on CSR. CSR is able to mediate the relationship between the influence of digitalization, investment decisions and financial performance on firm value. Keywords: Digitalization, Investment Decision, Financial Performance, CSR and Company Value
Minat Mahasiswa Prodi Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi Hari Purnama
Ideguru: Jurnal Karya Ilmiah Guru Vol. 7 No. 3 (2022): Edisi September 2022
Publisher : Dinas Pendidikan, Pemuda dan Olahraga Daerah Istimewa Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (945.614 KB) | DOI: 10.51169/ideguru.v7i3.443

Abstract

The purpose of this study is to find out empirically the interest of accounting study program students in following the accounting profession education which is influenced by factors of perception of the accounting profession, education costs, perception of study period, career motivation and economic motivation. This type of survey uses a questionnaire. The type of data is primary data. The population of all students of the Accounting Study Program at PGRI Yogyakarta University is 500 students. The sample of this research is part of the population of 85 respondents. The technique used is purposive sampling. The analysis tool uses multiple linear regression analysis with a significant level of 5%, with hypothesis testing t test, F test, and coefficient of determination. (R2) This study shows that the interest of accounting study program students in following accounting profession education is not significantly influenced by accounting profession perception factors. While the cost of education, perception of study period, career motivation and economic motivation have a positive and significant effect on the interest of accounting study program students in following accounting profession education.
Pengaruh Desain Pelatihan, Lingkungan Kerja Non-Fisik, dan Self-Efficacy Terhadap Transfer Pelatihan Pitstop Akreditasi di Rumah Sakit Nur Hidayah Yogyakarta Yati Suhartini; Widya Rahayuningsih; Hari Purnama
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 6 No. 2 (2023): Juli 2023
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37112/bisman.v6i2.2763

Abstract

This study aims to determine the effect of training design, non-physical work environment and self-efficacy on the transfer of the 2022 accredited Pitstop training at Nur Hidayah Hospital, Yogyakarta. The study used a quantitative research approach with 80 respondents as research subjects. The respondents in question were Nur Hidayah Hospital Yogyakarta employees who had participated in the 2022 accreditation Pitstop training. Primary data was collected by distributing questionnaires through the Google form application. While data processing uses the Statistical Program for Social Science (SPSS) application version 20.0. Furthermore, data analysis was carried out with Multiple Linear Regression. The results of the analysis show that the training design partially has a positive and significant effect on training transfer with a regression coefficient of 0.353 and a significance value of 0.000. The non-physical work environment has a positive and significant effect on training transfer with a regression coefficient of 0.241 and a significance value of 0.000. Self-efficacy has a positive and significant effect on transfer of training with a regression coefficient of 0.268 and a significance value of 0.000. Furthermore, training design, non-physical work environment and self-efficacy simultaneously have a significant effect on training transfer with a significance value of 0.000. Therefore, all hypotheses in this study are accepted.
Determinan Kualitas Reviu Laporan Keuangan Pemerintah Daerah Nur Ika Yuliastuti; Hari Purnama
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 3 (2023): Jurnal Riset Akuntansi dan Keuangan. Desember 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i3.59069

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, independensi, dan tekanan waktu terhadap kualitas reviu Laporan Keuangan Pemerintah Daerah (LKPD). Penelitian ini menggunakan metode kuantitatif yang dilakukan di Inspektorat daerah provinsi yaitu Daerah Istimewa Yogyakarta. Populasi dalam penelitian ini berjumlah 109 pegawai, sedangkan sampel sebagai responden berjumlah 40 pegawai diambil dengan menggunakan teknik purposive sampling. Data yang digunakan merupakan data primer yang dikumpulkan melalui penyebaran kuesioner secara langsung. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan menggunakan IBM SPSS. Hasil penelitian menunjukkan bahwa kompetensi, independensi, dan tekanan waktu berpengaruh terhadap kualitas reviu Laporan Keuangan Pemerintah Daerah (LKPD).Kata kunci. Independensi; Kompetensi; Kualitas Reviu; Tekanan Waktu. 
Public Sector Accounting Fraud: What Do We Know, What is Missing, and Where to Go Next? A Systematic Review Sri Widodo; Wiyasto Dwi Handono; Hari Purnama
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 2 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v4i2.1947

Abstract

This study presents a systematic literature review of public sector accounting fraud to identify the geographical distribution of publications, the most influential journals, trending research topics, and future research agendas. The review followed the PRISMA 2020 methodology, initially identifying 742 records from databases, which were screened based on publication years (2021–2025) and subject area relevance, resulting in 54 studies included in the final analysis. The findings reveal that Asia, particularly Indonesia (37 articles), dominates global publication volume, with developing countries collectively contributing 58% of total output, surpassing developed countries (32%). The most influential journals in the last five years include COGENT BUSINESS AND MANAGEMENT and the JOURNAL OF FORENSIC ACCOUNTING RESEARCH. Trending topics include fraud detection, fraud prevention, forensic accounting, whistleblowing, and integrating the fraud triangle with internal control and audit quality. Future research agendas should focus on strengthening the link between whistleblowing and forensic accounting, incorporating organizational studies into fraud prevention models, and developing cross-country comparative studies. This study acknowledges limitations in database coverage, citation-based impact metrics, and geographical bias stemming from Indonesia dominance.
Pelatihan Penerapan Sistem Informasi Akuntansi untuk Meningkatkan Kinerja Keuangan pada UMKM Budidaya Kecambah Sindy Febtika; Vidya Vitta Adhivinna; Hari Purnama; Sri Widodo; Zidni Husnia Fachrunnisa
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 5 No. 3 (2026): Mopolayio : Jurnal Pengabdian Ekonomi Volume 5 Number 3 (July 2026) has been of
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v5i3.167

Abstract

Studi ini dilakukan karena masih rendahnya pemahaman usaha kecil dalam pengelolaan keuangan serta belum adanya sistem pencatatan yang sistematis, khususnya pada UMKM budidaya kecambah yang berlokasi di Desa Ngentakrejo, Kecamatan Lendah, Kabupaten Kulon Progo. Tujuan dari kegiatan adalah untuk meningkatkan pemahaman dan keterampilan pelaku UMKM dalam menerapkan sistem informasi akuntansi guna memperbaiki kualitas pencatatan keuangan serta meningkatkan kinerja keuangan usaha. Metode yang digunakan meliputi observasi, penyampaian materi, pendampingan pencatatan dan pembukuan, implementasi, serta evaluasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan pelaku UMKM dalam melakukan pencatatan keuangan yang lebih sistematis, teratur, dan konsisten. Selain itu, penerapan sistem informasi akuntansi juga memberikan dampak positif terhadap pengelolaan usaha, di antaranya memudahkan dalam memantau arus kas, menghitung keuntungan, serta meningkatkan efektivitas pengambilan keputusan. Dengan demikian, kegiatan ini berhasil meningkatkan kualitas pencatatan keuangan dan kinerja keuangan UMKM Budidaya Kecambah secara lebih efektif dan berkelanjutan. Hasil pengabdian ini memberikan implikasi positif bagi berbagai pemangku kepentingan, yaitu meningkatkan kemampuan pelaku UMKM dalam pengelolaan keuangan, menjadi bahan evaluasi bagi pemerintah dalam program pemberdayaan usaha, serta menjadi referensi bagi akademisi dalam pengembangan kegiatan pengabdian masyarakat terkait penerapan sistem informasi akuntansi pada UMKM
Kemampuan Inovasi dan Digitalisasi dalam mendorong Kinerja UMKM: Perspektif Berbasis Sumber Daya Sri Widodo; Diska Febriana Dwiningsih; Tri Siwi Nugrahani; Hari Purnama; Wiyasto Dwi Handono
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.14613

Abstract

Penelitian ini menguji pengaruh inovasi, literasi keuangan, dan digitalisasi terhadap kinerja UMKM (Y) di Kota Yogyakarta. Metode kuantitatif digunakan dengan data primer yang dikumpulkan melalui kuesioner. Sampel dipilih secara purposive sebanyak 100 UMKM yang terdaftar di Dinas Koperasi dan UMKM Kota Yogyakarta serta platform digital seperti GoFood, GrabFood, atau ShopeeFood. Analisis data dilakukan dengan model regresi linear berganda menggunakan SPSS versi 26.0. Hasil penelitian menunjukkan bahwa inovasi dan digitalisasi secara signifikan berpengaruh positif terhadap kinerja UMKM. Sebaliknya, literasi keuangan terbukti tidak memiliki pengaruh yang signifikan terhadap kinerja UMKM. Temuan ini mengimplikasikan bahwa peningkatan kinerja UMKM di Kota Yogyakarta lebih efektif ditempuh melalui penguatan kapasitas inovasi dan adopsi teknologi digital, dibandingkan intervensi pada aspek literasi keuangan.
Bakpia Rania Go-Digital: Pendampingan Pemasaran Digital dari Nol menuju Mandiri Sri Widodo; Hari Purnama; Arista Natia Afriany; Yennisa Yennisa; Hendrayuda Suwarno; Yuyun Sugara; Krismi Safitri; Nurul Ar Rizqiyatul Mukaromah; Ismiyati Nur Rohmah
Abdimas Mandalika Vol 5, No 4 (2026): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/am.v5i4.38999

Abstract

Abstract:  MSMEs in the traditional food sector, such as bakpia, often face challenges in digital marketing due to limited knowledge, limited budgets, and tight production schedules. This service activity aims to increase the digital marketing capacity of Bakpia Rania SMEs that previously lacked brand identity, attractive packaging, professional product documentation, and social media presence. The implementation method consists of flexible, schedule-based assistance via WhatsApp, hands-on training with free applications (Canva for logo and packaging design, Snapseed for photo editing), and optimization of digital marketing channels (Instagram, Facebook, and WhatsApp Catalog). The results showed that partners succeeded in creating simple logos, upgrading packaging from ordinary plastic to label stickers and small boxes, producing conceptualized product photo documentation, and actively and independently managing social media. Partners' confidence in marketing products has also increased significantly. The success of this mentoring underscores the importance of a gradual, free, application-based approach, as well as time flexibility, in empowering micro-scale MSMEs, as these strategies have proven adaptable to resource limitations while encouraging sustainable digital transformation.Abstrak: UMKM di sektor pangan tradisional seperti bakpia sering menghadapi tantangan dalam pemasaran digital akibat keterbatasan pengetahuan, anggaran, serta waktu produksi yang padat. Kegiatan pengabdian ini bertujuan untuk meningkatkan kapasitas pemasaran digital pada UKM Bakpia Rania yang sebelumnya belum memiliki identitas merek, kemasan menarik, dokumentasi produk profesional, serta keaktifan di media sosial. Metode pelaksanaan terdiri atas pendampingan berbasis jadwal fleksibel melalui komunikasi WhatsApp, pelatihan praktik langsung (hands-on training) menggunakan aplikasi gratis (Canva untuk desain logo dan kemasan, Snapseed untuk edit foto), serta optimalisasi kanal pemasaran digital (Instagram, Facebook, dan WhatsApp Catalog). Hasil kegiatan menunjukkan bahwa mitra berhasil menciptakan logo sederhana, meningkatkan kemasan dari plastik biasa menjadi stiker label dan box kecil, menghasilkan dokumentasi foto produk yang terkonsep, serta mengelola media sosial secara aktif dan mandiri. Kepercayaan diri mitra dalam memasarkan produk juga meningkat secara signifikan. Keberhasilan pendampingan ini menegaskan pentingnya pendekatan bertahap, berbasis aplikasi gratis, serta fleksibilitas waktu dalam memberdayakan UMKM skala mikro, karena strategi tersebut terbukti adaptif terhadap keterbatasan sumber daya sekaligus mampu mendorong transformasi digital yang berkelanjutan.
Co-Authors Anindya Setya Suciani Arista Natia Afriany Diska Febriana Dwiningsih Hendrayuda Suwarno Ismiyati Nur Rohmah Krismi Safitri Nur Ika Yuliastuti Nurul Ar Rizqiyatul Mukaromah Sindy Febtika Sri Widodo Tri Siwi Nugrahani Vidya Vitta Adhivinna Widya Rahayuningsih Wiyasto Dwi Handono Yati Suhartini Yennisa Yennisa Yuyun Sugara Zidni Husnia Fachrunnisa