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All Journal JURNAL AKUNTANSI DAN AUDITING Sosiohumaniora PENELITIAN DAN KARYA ILMIAH PROSIDING SEMINAR NASIONAL CENDEKIAWAN JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal ASET (Akuntansi Riset) Jati: Jurnal Akuntansi Terapan Indonesia SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Prosiding Seminar Nasional Pakar International Journal of Supply Chain Management Jurnal Doktor Manajemen (JDM) International Conference of ASEAN Prespective and Policy (ICAP) Jurnal Ilmiah Akuntansi Rahmaniyah Syntax Idea Dinasti International Journal of Management Science Ilomata International Journal of Tax and Accounting Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Governance International Journal of Science and Society (IJSOC) JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Jurnal Riset Perbankan, Manajemen dan Akuntansi The South East Asian Journal of Management Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi dan Akuntansi JIAR
Haryono Umar
Perbanas Institute
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Government Financial Management, Strategy for Preventing Corruption in Indonesia Umar, Haryono
The South East Asian Journal of Management Vol. 5, No. 1
Publisher : UI Scholars Hub

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

Abstract

In popular view, the term accountability generally refers to a wide spectrum of public expectations dealing with organizational performance, responsiveness, good governance, and even morality of government and nonprofit organizations. These expectations often include implicit performance criteria – related to obligations and responsibilities – that are subjectively interpreted and sometimes even contradictory. And in this broader conception of accountability, the range of people and institutions to whom public and nonprofit organizations must account include not only higher authorities in the institutional chain of command but also the general public, the news media, peer agencies, donors, and many other stakeholders (Kearns, 1996). Government could build its accountability by implementing good and proper financial management. Financial management is a tool for government to show its performance and accountability to the public. Meanwhile, corruption is the misuse of public office for private gain. As such, it involves the improper and unlawful behavior of public-service officials, both politicians and civil servants, whose positions create opportunities for the diversion of money and assets from government to them and their accomplices (Langseth, 1999). The more corruption, the more far away from good governance, and the less public accountability. According to Klitgaard (1988), power minus accountability is corruption. This paper explains about the influences of implementing government financial management to corruption fighting and good governance in broadly view. Discussion will be derived to find out the understanding of financial management, corruption, and good governance terminology fits for Indonesia environment. The purpose of this paper is to achieve common knowledge that financial management should be implemented by public organization from strategic management for public organization approaches. Besides, reader will find out explanation from both theoretical approach and pragmatical approach as well.
PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN DENGAN INVESTASI TEKNOLOGI INFORMASI SEBAGAI VARIABEL PEMODERASI Mezy, Brama William; Umar, Haryono
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 5 No 3 (2021): Edisi September - Desember 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1769

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh profitabilitas dan solvabilitas terhadap nilai perusahaan dengan investasi teknologi informasi sebagai variabel pemoderasi. Data penelitian ini menggunakan data laporan keuangan pada periode 2016-2019. Metode pemilihan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling pada 43 perusahaan perbankan, dengan 25 perusahaan sebagai sampel. Pengolahan data pada penelitian ini menggunakan Eviews 9. Kebaruan penelitian ini adalah pada investasi TI, belum ada penelitian sebelumnya yang memoderasikan investasi TI terhadap profitabilitas dan solvabilitas berpengaruh terhadap informasi TI dan investasi TI memoderasi profitabilitas dan solvabilitas.
HU-Model Effectiveness in Corruption Detection Umar, Haryono; Safaria, Siti; Mudiar, Welda; Purba, Rahima Br; Harsono, Harsono; Karyaningsih, Karyaningsih
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3102

Abstract

This study aims to test the effectiveness of the HU-Model used in corruption detection efforts. The increasing number of corruption cases shows that the tools to detect corruption are not yet available. With the mode of corruption that is increasingly developing and complex, the existence of a corruption detection tool is a must. The focus of this research is on the causes of fraud star corruption which shows that the cause is due to abuse of power or the authority being exercised is not by the mandate. The characteristics of corruption in Indonesia are very complex, involving various elements from the government / private sector, State / Regional Owned Enterprises (BUMN / D) as well as public officials from the center to the regions. This article discusses the corruption detection model as one of the contributions to fight corruption in Indonesia. As one of the efforts to make Indonesia free from corruption outbreaks, the HU model consists of the variable lack of integrity (lack of integrity), opportunity (opportunity), pressure (pressure), rationalization (rationalization), and the ability (capability) to provide hope and answers. The HU-Model proves that despite the amount of pressure, the number of opportunities, the ease of justification, and the high position and authority will not encourage acts of corruption if there is still strong integrity. The results show that the indications of corruption are divided into three clusters, namely those with indications of corruption (red), gray (gray), and no indications of corruption (green).
Pengaruh Profitabilitas, Sales Growth, dan Likuiditas Terhadap Agresivitas Pajak dengan Environmental, Social, and Governance (ESG) Sebagai Moderasi Heni Afiani Nisaakmala; Haryono Umar
Syntax Idea 6362-6375
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v6i10.8088

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, pertumbuhan penjualan, dan likuiditas terhadap agresivitas pajak, dengan Environmental, Social, and Governance (ESG) sebagai variabel moderasi. Data yang digunakan adalah data sekunder dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2021-2022. Hasil penelitian menunjukkan bahwa profitabilitas, pertumbuhan penjualan, dan likuiditas masing-masing memiliki pengaruh signifikan negatif terhadap agresivitas pajak. Selain itu, variabel ESG ditemukan tidak mampu memoderasi pengaruh profitabilitas dan likuiditas terhadap agresivitas pajak, namun memoderasi pengaruh negatif pertumbuhan penjualan terhadap agresivitas pajak. Penelitian ini memberikan wawasan bagi perusahaan mengenai pentingnya menjaga keseimbangan antara kepatuhan pajak dan tanggung jawab sosial dalam rangka mengurangi risiko perusahaan dan meningkatkan legitimasi sosial
Illegal Oil Well Mitigation: Environmental Sustainability: Strengthening the Oil and Gas Accounting Information System Hertati, Lesi; Umar, Haryono
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 7, No 2: October 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v7i2.23561

Abstract

This study focuses on exploring aspects of illegal mining in the Musi Banyuasin area, South Sumatra Province-Indonesia. The research includes green accounting, human resources, sustainable environment, and oil and gas accounting information systems. This study uses a qualitative descriptive approach with an exploratory method to explore the phenomenon in detail. Data were obtained through structured interviews, field observations, focus group discussions (FGDs), and supporting document reviews. The collected data were analyzed thematically to identify, review, and report findings based on interviews. The results of the study indicate that the application of green accounting practices, human resource management, and the use of accounting information systems in the oil and gas sector are important foundations for creating a sustainable environment. Sustainable environments not only support economic aspects but also social, cultural, and ecological aspects. This research implies that it contributes to the preservation of green vegetation, reducing greenhouse gas emissions and environmental damage. Theoretically, this research provides insight into the theoretical benefits of green environmental sustainability.
Competence, Agile Leadership, Social Media Engagement, Reputation and Business Performance of MSMEs in Bekasi Regency Handayani, Milda; Umar, Haryono; Tanuwijaya, Justine
Dinasti International Journal of Management Science Vol. 6 No. 2 (2024): Dinasti International Journal of Management Science (November - December 2024)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v6i2.3626

Abstract

This quantitative study aims to analyze the influence of Competence, Agile Leadership, Social Media Engagement, Reputation on Business Performance of MSMEs in Bekasi Regency. The research sample was 277 MSMEs, using Structural Equation Modeling (SEM) AMOS. The results show that competence has a positive effect on business performance, competence has a positive effect on reputation, agile leadership has a positive effect on reputation, but agile leadership does not affect business performance, social media engagement has a positive effect on business performance but social media engagement does not affect reputation. Reputation has a positive effect on business performance. Full mediation occurs when reputation mediates competence and business performance, the same thing happens when reputation mediates agile leadership and business performance, but when reputation mediates social media engagement and business performance, partial mediation occurs. The implications of the theory provide new developments and insights related to the theory of competence, agile leadership, social media engagement, reputation and business performance. In practice, MSMEs in Bekasi Regency can play a more active role in welcoming government programs for the development of competencies, expanding current insights, and utilizing social media to build business reputation as a supporter of improving business performance in the future so that they can compete in their respective zones.
PENGARUH INDEPENDENSI, PENGALAMAN DAN SKEPTISISME AUDITOR PADA KEMAMPUAN AUDITOR MENDETEKSI KORUPSI Nurul Safarah; Haryono Umar
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4586

Abstract

Kecurangan dan penyimpangan keuangan merupakan masalah serius yang mengancam integritas lembaga keuangan dan kepercayaan publik di Indonesia. Auditor forensik di Badan Pengawasan Keuangan dan Pembangunan (BPKP) berperan krusial dalam mendeteksi dan menangani kasus-kasus tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh independensi, pengalaman, dan skeptisisme profesional auditor terhadap kemampuan mereka dalam mendeteksi korupsi, dengan fokus pada auditor di BPKP Pusat dan Perwakilan DKI Jakarta. Penelitian ini menggunakan pendekatan kuantitatif melalui survei terhadap auditor forensik, dan data dianalisis menggunakan metode Partial Least Squares (PLS). Hasil penelitian menunjukkan bahwa independensi dan pengalaman auditor memiliki pengaruh positif dan signifikan terhadap pendeteksian korupsi, sementara skeptisisme profesional tidak memiliki pengaruh yang signifikan. Temuan ini konsisten dengan penelitian sebelumnya yang menegaskan pentingnya independensi dan pengalaman dalam meningkatkan kemampuan auditor dalam mendeteksi kecurangan, meskipun skeptisisme profesional tidak selalu berperan signifikan dalam semua konteks.
Workshop sistem informasi akuntansi KJA goes to campus membentuk akuntan profesional di masa depan Hertati, Lesi; Meutia, Inten; Umar, Haryono; Iskak, Jamaludin
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 4 (2024): December
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i4.27117

Abstract

Abstrak Tujuan Pengabdian kepada masyarakat  dilaksanakan melalui serangkaian diskusi, pemaparan materi, dan simulasi kasus, peserta workshop mahasiwa S-1 Akuntansi dengan tujuan untuk memahami bagaimana peran KJA tidak hanya sebagai penyedia jasa keuangan, namun untuk meningkatkan pemahaman mahasiswa akuntansi mengenai pentingnya penerapan sistem informasi akuntansi dalam praktik profesional. Kegiatan ini menyoroti peran Kantor Jasa Akuntansi (KJA) dalam mendukung transformasi digital di sektor keuangan, serta mengajarkan keterampilan praktis yang dibutuhkan untuk mengelola sistem akuntansi berbasis teknologi sebagai mitra strategis bagi pelaku bisnis. Peran dosen praktisi akuntansi profesional, mampu membentuk pola pikir mahasiswa agar siap menghadapi dinamika globalisasi, regulasi keuangan, serta perubahan teknologi di masa depan. Peserta kegiatan ini adalah dosen Akuntansi dan mahasiswa S-1 Akuntansi serta peran certified Chartired accountant sangat menunjang profesi akuntan. Workshop ini mendorong peluang dan tantangan di era digital serta pentingnya integritas dan etika dalam profesi akuntansi. Mempersiapkan mahasiswa menjadi akuntan profesional yang siap menghadapi tuntutan pasar kerja yang semakin dinamis, mahasiswa jurusan akuntansi untuk terus meningkatkan kualitas dan kapabilitas agar dapat menjadi akuntan profesional yang berintegritas dan adaptif dalam menghadapi tantangan masa depan. Kata kunci: sistem informasi akuntansi; KJA; akuntan profesional; teknologi; transformasi digital Abstract The purpose of Community Service is carried out through a series of discussions, presentations of materials, and case simulations, workshop participants are undergraduate Accounting students with the aim of understanding how the role of KJA is not only as a provider of financial services, but to improve accounting students' understanding of the importance of implementing accounting information systems in professional practice. This activity highlights the role of the Accounting Services Office (KJA) in supporting digital transformation in the financial sector, as well as teaching the practical skills needed to manage technology-based accounting systems as strategic partners for business actors. The role of professional accounting practitioner lecturers is able to shape students' mindsets to be ready to face the dynamics of globalization, financial regulations, and technological changes in the future. Participants in this activity are Accounting lecturers and undergraduate Accounting students and the role of certified Chartered accountants greatly supports the accounting profession. This workshop encourages opportunities and challenges in the digital era and the importance of integrity and ethics in the accounting profession. Preparing students to become professional accountants who are ready to face the demands of an increasingly dynamic job market, accounting students to continue to improve their quality and capabilities in order to become professional accountants with integrity and adaptability in facing future challenges.Keywords: accounting information system; kja; professional accountants; technology; digital transformation.
Traditional Fintech Software Supply Chain Management Design Management Accounting System Hertati, Lesi; Suharman, Harry; Umar, Haryono
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.72961

Abstract

This study aims to determine the emergence of traditional online fintech financial transactions in the supply chain management accounting system of financial reporting in Indonesia. The data used is primary data from the Jakarta regional police who were victims of online loans. The results of the study prove that online loans have an impact on the lower classes. The research data were analyzed using the Structural Equation Model, the target population was 200 people, but 120 people responded. Fintech Online Loans have an impact on the Management Accounting Information System, namely financial and non-financial information through online technology software. The management accounting system has an impact on traditional financial institutions due to economic pressures. The implication of this study is that fintech breakthroughs in the financial sector have caused the fintech application business to be highly sought after by the wider community, which has an impact on the emergence of illegal fintech applications. Previous research used data from P2P countries in the ASEAN region, this study uses primary data in the form of public complaints from police officers who were victims of fintech fraud.
The Influence of Fraud Triangle on Financial Distress with Good Corporate Governance as Moderating Variable Sekawulan, Wening; Umar, Haryono
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 1 No. 2 (2021): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v1i2.246

Abstract

This study aims to obtain empirical evidence of the effect of triangle fraudon financial distress with good corporate governance as a moderating variable.The research sample is a manufacturing company that is listed on the IndonesiaStock Exchange and publishes audited financial statements and annual reports forthe 2015-2017 research period. Sampling is done using purposive sampling. Thesampling method uses secondary data taken from financial reports and annualreports. Data were analyzed using IBM SPSS 25. The results showed thatpressure has a positive effect on financial distress, opportunity has a positiveeffect on financial distress, good corporate governance has a negative effect onfinancial distress, good corporate governance weakens the negative influence ofpressure on financial distress, good corporate governance weakens the influencenegative opportunity to financial distress, while rasionalization andrationalization moderated by good corporate governance have no influence onfinancial distress..
Co-Authors , Rahima Br Purba Afiani Nisaakmala, Heni Agustina Indriani Agustina Indriani Alessandro Tambunan Andre Syukri Putranto Andri Taripudin Anggun Prabowo Ani Widosari Trisnaningsih Anjar Sasongko Arini Suliantari Asmawati Asarie Azhar Susanto Brama William Mezy Bustomi Bustomi Catheryn Iona Nelson Chintya Nurmayasari Choiriyah Handayani Darmawan Darmawan Diah Ratna Sari Dian Rustiani Eka C Setyawan Elison Simaremare Endah Catur Riyanti Erikson Erikson Erlina Erlina Etty Murwaningsari Fatika, Yeka Hendra Fatmamita Yuliana Febriyanto Febriyanto Febryanti Wahyuningrum Feliona Astika Ferica Ferica Fransisco Fransisco Fransiskus Fransiskus Haikal Haikal Handayani, Milda Hanna Christina W Putri Hardo Aprilio Harry Suharman Harry Suharman Harsono Harsono Hartono Hartono Heni Afiani Nisaakmala Hexana Sri Lastanti Husen Basri Ilham Budi Santoso Indah Kristianti Indri Indri Indriani, Agustina Inten Meutia IPutu Ariawan Iskak, Jamaludin Iskandar Muda Julia Julia Julita Rismauli Justine Tanuwijaya Karyaningsih, Karyaningsih Krisna Pradana Krissantono Karo Karo Lambang Puji Pangestu Lesi Hertati Lesi Hertati Lesi Hertati Lesi Hertati, Lesi Maria Stephanie Dengah Mezy, Brama William Mochamad Muslih Mohammad Adam Muchamad Fariz Muhammad Febryandi Muhammad Habibi Ritonga Muhammad Iqbal Muhammad Sindu Wijaya Nabilah Nawazir Nico Sinaga Noverdi Putra Novita Lumanaw Nurfitri Elsya Nurul Safarah Oky Ryanda Pordinan Pordinan Priscillia Sumendap Putri Rizkia Rani Ayu Rara Rara Ratih Kumala Sari Ridwan Ridwan Rio Firnanda Riska Riska Rizqi Rizqi Sally Marcelina Sartika Sartika Saswinda Permata Putri Satria Wibawa Sekawulan, Wening Siti Safaria Suharman, Harry Taurusianingsih, Dyah Nirmalawati Ulfah Apriani Veronica Phang Wahyudin Zarkasy Wahyudin Zarkasyi Welda Mudiar Wikanto Artadi Willy hidayat Hidayat Winwin Yadiati Yadiati, Winwin Yoga Andriawan Yuki Dwinoto Yulian Yanuardi Zarkasyi, Hahyudin Zulmanto Zulmanto