Article Per Year (5 Year)
p-Index From 2021 - 2026
1.084
P-Index
This Author published in this journals
All Journal JURNAL EKSBIS Jurnal Akuntansi Indonesia Adbis : Jurnal Administrasi dan Bisnis Journal of Applied Business, Taxation and Economics Reseach Jurnal Pengabdian Kepada Masyarakat Research Horizon Riwayat: Educational Journal of History and Humanities Jurnal Akuntansi Ecoducation
Ronny Hendra Hertanto
Universitas Gajayana Malang
Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Research Horizon

 1 
Internal Control as a Mediator in the Quality of Financial Information at Education Foundations Safa Azora, Aura; Hendra Hertanto, Ronny; Poernamawatie, Fahmi; Made, Anwar; Saharana, Anindya
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.761

Abstract

The preparation of quality financial reports is essential for ensuring accountability and transparency in educational institutions. This study aims to empirically test whether internal control can mediate the effects of financial accounting literacy and human resource competence on the quality of financial information. The research was conducted in 48 educational foundations overseeing at least two schools, from elementary to high school. Data were collected through questionnaires and analyzed using the SEM-PLS method with Smart PLS 4 software, covering descriptive statistics, validity and reliability tests, R-Square, path coefficients, and hypothesis testing. Results show that accounting literacy significantly improves the quality of financial information, and internal control mediates the relationship between accounting literacy and financial statement quality. However, internal control does not mediate the effect of human resource competence, which also shows no significant direct impact. These findings highlight the importance of strengthening accounting literacy and internal control systems to enhance the reliability and accountability of financial reports in educational foundations.
The Impact of Individual Performance and Network Dynamics on Bonus Income in Multi-Level Marketing in Malang City Hertanto, Ronny Hendra; Sastra , Firda Aprilia Dewi; Poernamawatie, Fahmi; Ariyani
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.871

Abstract

Bonuses in the Multi-Level Marketing (MLM) system represent the income earned by each distributor. The purpose of providing bonuses by MLM companies is to show appreciation for each member who is able to expand their network and market products. This form of appreciation is why each distributor’s income varies, as it is based on performance, achievements, profits generated, education, and closing points, which differ for each distributor. Bonus income is measured through distributor performance, including the sales amount and inviting new distributors to join Tiens. The aim of this research is to determine the factors that influence the bonus income of Tiens distributors in Malang City. This research uses a descriptive quantitative method, utilizing both primary and secondary data sources. Data were analyzed using  Structural  Equation  Modeling  (SEM)  with SmartPLS. The results show that the variables of sales performance, network/team, and understanding of the marketing plan influence the intervening variable, which is closing points, and the dependent variable, bonus income. This research has implications for the Tiens or MLM company policy in determining bonus calculations for distributors, and also measuring bonus income as a target for distributor achievement.
Co-Authors Achmad Dahlan Andora, Andora Anwar Made Ariyani Dwi Orbaningsih Ernani Hadiyati Fahmi Poernamawatie Gunadi Gunadi Hertrianto, Indra Prihatma Hidayah, Wahyuni Kelana, Tomas Aldi M. Yogi Riyantama Isjoni Maxi Ma’roep Oyong Lisa Pitalokasari, Nurfilaili Diah Prabowo, Agung Cahyo Safa Azora, Aura Saharana, Anindya Sastra , Firda Aprilia Dewi Siagian, Deriska Emiria Umi Muawanah Widyawati , Titis Indah