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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 Aptisi Transactions on Technopreneurship (ATT) 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 Abdimas Perbanas 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) Mizania : Jurnal Ekonomi dan Akuntansi JIAR Ekoman: Jurnal Ekonomi, Bisnis Dan Manajemen
Haryono Umar
Perbanas Institute
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Analysis of the Effectiveness of Subsidized Fertilizer Program Distribution in Indonesia Fatika, Yeka Hendra; Umar, Haryono; Nirmalawati, Dyah
Jurnal Doktor Manajemen (JDM) Vol 8, No 2 (2025): SEPTEMBER 2025
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jdm.v8i2.33990

Abstract

Fertilizer subsidies represent a strategic policy instrument in Indonesia’s agricultural development agenda. Despite their significance, the implementation of subsidized fertilizer programs continues to face numerous challenges, including inaccurate targeting, weak distribution accountability, and data inconsistencies. This study aims to evaluate the effectiveness of the subsidized fertilizer program based on the "7 Right Principles" (Right Target, Type, Quantity, Price, Time, Place, and Quality). Employing a descriptive qualitative approach with mixed methods, data were collected through surveys and in-depth interviews conducted across seven provinces representing diverse geographic and socio-economic contexts. Quantitative scoring using a Likert scale yielded an average effectiveness score of 3.65 out of 5, below the 75% threshold set for effective program implementation. The findings indicate that the program has not yet achieved optimal performance. Major issues persist in the areas of beneficiary validation, timely delivery, and price transparency. The findings of this study are important for informing future policy reformulations, emphasizing several key recommendations, including the establishment of stronger verification systems, the implementation of community-based monitoring, and the enhancement of policy literacy among farmers, in order to sustainably improve the effectiveness of fertilizer subsidies.
PENGARUH INDEPENDENSI, PENGALAMAN DAN SKEPTISISME AUDITOR PADA KEMAMPUAN AUDITOR MENDETEKSI KORUPSI Safarah, Nurul; Umar, Haryono
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.
Meningkatkan Omzet Wisata Air Sodong Desa Ligarmukti Kecamatam Klapanunggal Kabupaten Bogor melalui transformasi Sarana Prasarana dan Sumber Daya Manusia Markonah, Markonah; umar, Haryono; AR, Hikmah; Esti Riwayati, Hedwigis
Jurnal Abdimas Perbanas Vol. 6 No. 2 (2025): Jurnal Abdimas Perbanas
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jap.v6i2.1065

Abstract

This Community Service aims to increase the turnover of the Sodong water tourism in Ligarmukti Village, Klapanunggal District, Bogor Regency through the transformation of infrastructure and human resources by solving existing problems, including: poorly maintained and inadequate facilities and infrastructure for the Sodong water tourism in Ligarmukti, Bogor, namely: road access, parking facilities, bathroom and toilet facilities, rest areas, rest areas such as benches or gazebos around the tourist location are very limited and inadequate, cleanliness and waste management: lighting in the tourist area, minimal lighting, tour guide facilities and information. Overall, the condition of the facilities and infrastructure at the Sodong Ligarmukti water tourism is currently far from adequate and requires serious attention from the management and local government. The solutions will be resolved by: Carrying out a complete renovation of the Sodong Ligarmukti Bogor water tourism infrastructure in accordance with existing problems, Preparing a place to sell MSMEs (tenants' tents). With comprehensive and well-planned renovations, the water tourism area in Sodong Ligarmukti can become a more attractive and comfortable destination, and support local economic growth through the tourism sector.
Gaya Self Assessment System, Diskriminasi, Terdeteksinya Kecurangan Berpengaruh Pada Pengelapan Pajak Haryono Umar; Lesi Hertati
EKOMAN: Jurnal Ekonomi, Bisnis dan Manajemen Vol. 1 No. 1 (2023): EKOMAN: Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Penerbit dan Percetakan CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/ekonom.v1i1.10

Abstract

Penggelapan secara ilegal terhadap objek pajak yang dilakukan perorangan maupun korporasi. Penggelapan pajak dapat berupa tidak melaporkan data yang benar kepada otoritas perpajakan dengan tujuan mengurangi liabilitas pajaknya. Data-data tersebut dapat berupa data penghasilan pribadi hingga data keuntungan perusahaan.. Penelitian bertujuan menguji secara empiris pengaruh self assessment system, diskriminasi, dan kemungkinan terdeteksinya kecurangan pada persepsi tax evasion. Penelitian dilakukan pada KPP Pratama Sumatera Selatan. Teknik purposive sampling digunakan dalam penelitian ini dan ditemukan sampel sejumlah 100 Wajib Pajak Orang Pribadi (WPOP). Analisis data pada riset ini digunakan teknik analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa self assessment system dan kemungkinan terdeteksinya kecurangan berpengaruh negatif terhadap persepsi tax evasion, sedangkan diskriminasi berpengaruh positif terhadap persepsi tax evasion. Implikasi dari penelitian ini adalah memberikan dukungan pada theory of planned behavior dan teori atribusi terkait faktor-faktor yang memengaruhi persepsi wajib pajak dalam perseosi tax evasion.
Unveiling the Dynamics of Financial Literacy and Inclusion in Women Digital Loan Decision Making Riwayati, Hedwigis Esti; Rachman, Hikmah Abdul; Pramesworo, Septo; Yustisia, Natali; Umar, Haryono; Siahaan, Magda
Aptisi Transactions On Technopreneurship (ATT) Vol 7 No 3 (2025): November
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v7i3.788

Abstract

This study examines the role of lifestyle in mediating the influence of financial literacy and financial inclusion on the decision to take online loans. This research was conducted on women who use online loans in Indonesia. The sampling method used nonprobability sampling, with the respondents being 200 Indonesian women who used online loans. Data analysis uses Partial Least Square (PLS) to test the direct and indirect effects of financial literacy and financial inclusion on online loan decision-making. The results show that financial literacy, inclusion, and lifestyle significantly positively affect online loan decision-making. Financial literacy does not affect lifestyle, while financial inclusion significantly affects women's lifestyles in Indonesia. Lifestyle cannot mediate the influence of financial literacy and financial inclusion on women's online loan decision-making in Indonesia. The results of this study emphasize the importance of financial literacy and inclusion in shaping good financial behavior, especially in making decisions to apply for loans. Efforts to increase financial literacy and access to financial inclusion can be the primary strategy to improve the financial behavior of women in Indonesia in online loan decision-making.
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 AR, Hikmah Arini Suliantari Asmawati Asarie Azhar Susanto Brama William Mezy Bustomi Bustomi Catheryn Iona Nelson Chatarina Umbul Wahyuni Chintya Nurmayasari Choiriyah Handayani 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 Hedwigis Esti Riwayati 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 Hertati, Lesi Maria Stephanie Dengah Markonah, Markonah Mezy, Brama William Mochamad Muslih Mohammad Adam Muchamad Fariz Muhammad Febryandi Muhammad Habibi Ritonga Muhammad Sindu Wijaya Nabilah Nawazir Natali Yustisia Nico Sinaga Noverdi Putra Novita Lumanaw Nurfitri Elsya Nurwijayanti Oky Ryanda Pordinan Pordinan Pramesworo, Septo Priscillia Sumendap Putri Rizkia Rachman, Hikmah Abdul Rani Ayu Rara Rara Ratih Kumala Sari Ridwan Ridwan Rio Firnanda Riska Riska Rizqi Rizqi Safarah, Nurul Sally Marcelina Sartika Sartika Saswinda Permata Putri Satria Wibawa Sekawulan, Wening Siahaan, Magda 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