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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Dinamika Akuntansi The Indonesian Accounting Review Journal of Accounting and Investment Jurnal Manajemen Teori dan Terapan BAKI (Berkala Akuntansi dan Keuangan Indonesia) JABE (Journal of Accounting and Business Education) AKRUAL: Jurnal Akuntansi Liquidity: Jurnal Riset Akuntansi dan Manajemen Journal of Accounting Science Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Economics and Finance in Indonesia Jurnal Akuntansi dan Bisnis Iqtishoduna: Jurnal Ekonomi Islam JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Ihtiyath : Jurnal Manajemen Keuangan Syariah Jurnal Layanan Masyarakat (Journal of Public Service) AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Economic and Finance in Indonesia

Iman Harymawan

Department Of Accountancy, Faculty Economics And Bussiness, Airlangga University

Author-ID : 562658

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 51 Documents Claim Missing Document

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Articles

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The Relationship Between Corporate Governance and Integrated Reporting Hayyin Agustina Mawardani; Iman Harymawan
Journal of Accounting and Investment Vol 22, No 1: January 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: The objective of this research is to investigate the level of integrated reporting information disclosure in the annual reports of non-financial public listed companies in Indonesia Stock Exchange (IDX) during 2017 to 2018, as well as its relationship with corporate governance that measured by the independent board, the board size, board gender diversity, and types of the external audit firm, whether a corporate audited by Big-4 accounting public firm or non-Big-4 accounting public firm.Design/Methodology/Approach: In this research, the authors utilized a total of 936 observations. The analysis used in this research is using the Ordinary Least Square (OLS) Regression.Research findings: This research showed that corporations with a higher number of independent board members and a bigger board size are disclosing a higher level of integrated reporting information. However, the authors did not find a significant correlation between board gender diversity and audit firm types on the level of Integrated Reporting information disclosure.Theoretical contribution/ Originality: This research contributes to adding to the literature of integrated reporting disclosure theory.Practitioner/Policy implication: Hopefully, the findings can give the policy-maker a comprehensive picture of the relationship between corporate governance and integrated reporting disclosure.Research limitation/Implication: The limitation of this paper is the measurement of Integrated Reporting disclosure that was conducted using content analysis by word count was done manually which may contain subjectivity of the authors.

PENGUATAN KEBERLANJUTAN UMKM INDONESIA MELALUI SUSTAINABLE FINANCE LAB Iman Harymawan; Andini Tri Indahsari; Fajar Kristanto Gautama Putra
Jurnal Layanan Masyarakat Vol. 6 No. 2 (2022): JURNAL LAYANAN MASYARAKAT
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jlm.v6i2.2022.421-438

Dampak perubahan iklim, seperti pandemi, gelombang panas, kenaikan permukaan air laut, banjir, kekeringan, dan kebakaran hutan, memicu munculnya fenomena yang merugikan pelaku sektor usaha. Kerugian tersebut berupa supply shock, kesulitan keuangan, penurunan upah rill, penurunan daya beli konsumen, dan kerugian-kerugian lainnya. Selain menghadapi ancaman, UMKM harus beradaptasi dengan perubahan arah kebijakan yang disebabkan perubahan iklim. Penguatan kompetensi dan keahlian UMKM di bidang keberlanjutan menjadi sangat penting, mengingat kontribusi UMKM yang sangat signifikan terhadap Produk Domestik Bruto (PDB) Indonesia dan penyerapan tenaga kerja. Pengabdian ini dilakukan untuk meningkatkan kemampuan UMKM beradaptasi dengan perubahan iklim dan memberikan kesempatan kepada mereka untuk mendapatkan investasi dari investor. Terdapat tiga metode yang digunakan untuk memastikan tujuan pengabdian ini tercapai. Metode tersebut adalah mempersiapkan dan menyeleksi mahasiswa melalui Sustainable Finance Course, pendampingan UMKM, dan business matching. Aktivitas Sustainable Finance Course hingga business matching dilakukan secara daring (online). Pada kegiatan pertama, mahasiswa dari seluruh Indonesia berpartisipasi mengikuti pelatihan keberlanjutan yang telah dipersiapkan tim peneliti. Selain mendapatkan materi, terdapat uji kompetensi untuk mahasiswa yang dilakukan untuk menjaring mahasiswa yang memenuhi kualifikasi sebagai mentor. Mahasiswa yang terpilih akan menjadi mentor UMKM selama 2 bulan. Materi pendampingan yang diberikan mentor kepada UMKM terdiri dari, materi pengantar keberlanjutan, strategy map berbasis keberlanjutan, keuangan dan pajak, pembuatan video, Social Return On Investment (S-ROI), dan pitch deck. Di akhir pendampingan, UMKM akan melakukan business matching di hadapan investor. Kegiatan ini bertujuan untuk meningkatkan kesempatan UMKM mendapatkan pendanaan. Kegiatan ini dapat meningkatkan kompetensi keberlanjutan UMKM sebesar 90%. Selain peningkatan kompetensi, UMKM juga berhasil menyusun strategy map berbasis keberlanjutan, laporan keuangan, video keberlanjutan, dan analisis S-ROI.

The Effect of Voluntary Risk Management Disclosure and Risk Management Committee on Firm Value Iman Harymawan; Dwi Ragil Rahmawati
Journal of Theoretical and Applied Management (Jurnal Manajemen Teori dan Terapan) Vol. 15 No. 3 (2022)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jmtt.v15i3.37498

Objective: This study aimed to analyze the effect of voluntary risk management disclosure (VRMD) and the existence of a risk management committee (RMC) on firm value. Design/Methods/Approach: The research sample is companies listed on the Indonesia Stock Exchange for 2016, with 136 observations. The data obtained are based on annual reports. This study uses a quantitative approach with multiple linear analysis, with the help of the STATA 14 software program, as hypothesis testing. Findings: The results showed that voluntary risk management disclosure positively and significantly in the firm's value. The existence of the risk management committee had no significant effect on the firm's value. Originality: In this study, the researcher sees not only the existence of a risk management committee to measure risk management. However, the Voluntary Risk Management Disclosure score is rarely studied in Indonesia. Practical/Policy implication: This study has implications for investors to be more careful in analyzing the risks faced by the company so that investors avoid mistakes in making investment decisions and for the government to develop guidelines for disclosure of voluntary (non-financial) risk management and risk management committees.

Political Connection and the Readability of the MD&A Disclosure Iman Harymawan; Tubagus Algan Roiston
AKRUAL: JURNAL AKUNTANSI Vol 14 No 1 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v14n1.p30-46

This research examined the relationship between politically connected companies and the readability of the company's MD&A. Our results show that in the Indonesian setting, the experience of parliamentarians (DPR, MPR), regional heads and local government officials at the company executive level plays an important role in the readability of a company's Management Discussion & Analysis (MD&A). Based on self-presentation theory, we suspect that companies with political connections make it possible to make the disclosures on the company's MD&A easy to read because the management with political connections puts forward their image in the stakeholders' eyes. The narrative that is conveyed is easier to understand as a result. Besides this, management who come from the political circle have the talent and expertise of managing their image in the public eye, thus enabling the management to convey the narrative on MD&A in a way that is easy to read for reasons of concealing the company performance or maintaining their image. We also tested the endogeneity effect using Coarsened Exact Matching Regression (CEM) to confirm our findings and obtained the same result as our previous assumption - that politically connected companies have an MD&A that is easy to read.

Sustainability report disclosure level: evidence from telecommunications companies in indonesia and malaysia Puteri Alfarisa; Mohammad Nasih; Iman Harymawan; Khairul Anuar Kamarudin
The Indonesian Accounting Review Vol 13, No 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i1.2569

This study investigates the disclosure level of sustainability report in telecommunication industry. This study specifically compares the disclosure level of companies in Indonesia and Malaysia using Global Reporting Initiative format template. The study compares the published reports between 2014 to 2016 periods. The results reveal that the disclosure level of sustainability reporting content for companies in both countries are in the intermediate level. Interestingly, our finding shows that companies in Indonesia disclose more content related to economy category. However, they disclose less on product-responsibility, environmental, and human rights categories compared to Malaysian companies. Furthermore, this study provides the investors an insight on how to monitor the disclosure level of the companies in both countries and highlight the demand of specific content to increase the contribution of the companies on specific sustainability issues.

Relationship Between CEO Power and Firm Value: Evidence from Indonesian Non-Financial Companies Kharisma Elfianda Hamidlal; Iman Harymawan
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 1 (2021): March 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This research aims to examine the relationship between the CEO power and firm value of non-financial companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The samples are 322 observations and selected through purposive sampling method. Data was analyzed using multiple linear analysis methods. The results uncovered that ownership power, expert power and prestige power have a positive relationship with firm value. The most probable reasons could be that CEO share ownership encourages better decision-making process that contribute to enhanced corporate value. A longer tenure as a CEO signals high professionalism and expertise of the CEO that led to improved decision quality made by the CEO.

CEO Duality, Ownership, and Readability of Financial Statement Footnotes: Some Evidence from Indonesia Tubagus Algan Roiston; Iman Harymawan
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study examines the association between CEO duality, CEO ownership and financial footnotes readability. The data were collected from 1,469 non-financial firms listed on the Indonesian Stock Exchange (IDX) between 2010 and 2018. Using ordinary least squares (OLS) regression, this study unveiled a negative and significant relationship between CEO duality and financial statement footnotes. In addition, the relationship between CEO ownership and financial statement footnotes is positive and significant. Furthermore, this indicates that CEO duality expands the embarrassment and provokes opportunistic behaviour from the CEO to prioritize personal interests by exploiting potential company resources to weaken the independence of the CEO. Hence, the readability of financial footnotes is undecipherable. On the other hand, CEO ownership is more responsible for improving corporate performance, so more financial statement footnotes are readable. Therefore, this study contributes to the literature on seeking the understanding of the readability of a firm's written communication in emerging countries.

The Prime Enforcement of Tax Amnesty Regulation in Indonesia: Evidence from Tax Aggressive Firms Yani Permatasari; Agnes Aurora Ngelo; iman Harymawan; Suham Cahyono
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i2.26944

Purpose: This study examines the response of tax aggressive companies to the prime enforcement of the tax amnesty in Indonesia. Specifically, this study examines their tax aggressive behavior in the period and post-period of tax amnesty. Methodology/approach: The author(s) use all Indonesian companies in 2010-2018 listed in the IDX and analyze using logit and OLS regression analysis techniques. Findings: The results suggest that companies that had been tax aggressive in the pre-period of a tax amnesty program are more likely to participate in Indonesia's prime tax amnesty program. Furthermore, we discover that those tax aggressive companies had become less aggressive in the period and post-period of tax amnesty. These findings are robust to several proxies of tax aggressiveness and Coarsened Exact Matching (CEM) method to handle potential endogeneity problems. We employ Indonesia's unique setting, one of a few developing countries that implement the tax amnesty successfully for the first time. Practical implications: These findings are expected to provide evidence of the effectiveness of the tax amnesty implementation in Indonesia. The results could give insight for policymakers to thoroughly consider the costs and benefits of tax amnesty, and if there is a repeated implementation. Originality/value: This study did not include any further test of the corporate governance mechanism involved in the relationship between tax aggressive companies and tax amnesty participation. Therefore, future studies could consider the limitations and address the issue.

Financial Reporting Quality and Investment Efficiency: Evidence from Indonesian Stock Market Harymawan, Iman
Economics and Finance in Indonesia Vol. 66, No. 2
Publisher : UI Scholars Hub

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

This study aims to analyze the impact of financial reporting quality on the investment efficiency of a company. The study uses 994 observations from companies listed on the Indonesia Stock Exchange (IDX) in three periods from 2013Â to 2015. The findings suggest that higher financial reporting quality has a positive and significant relationship with investment efficiency. Furthermore, the tests were conducted on groups of companies experiencing underinvestment and overinvestment. It was found that higher financial reporting quality had a negative and significant relationship with companies experiencing overinvestment. The findings provide implications for investors in assessing investment management carried out by company.

Does labour social responsibility disclosure affect financial performance? Evidence from Indonesia Esa Anesti Putri Muhardini; Iman Harymawan; Mohammad Nasih; Akmalia Mohamad Ariff
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 2 (2023)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol27.iss2.art4

This study examines the effect of disclosure of labour social responsibility on the company's financial performance as measured by operational aspects (ROA), profitability aspects (ROE), and sales aspects (ROS). This study uses regression analysis to examine the relationship between labour social responsibility disclosure and financial performance of companies listed on the Indonesia Stock Exchange during 2015-2020 and indexed by GRI. The results of this study indicate that the disclosure of employment social responsibility has a significant effect on the achievement of financial performance aspects of operations (ROA) and financial performance aspects of sales (ROS), while if it is associated with the achievement of financial performance aspects of profitability (ROE), there is no significant effect on employee social responsibility disclosure. This research contributes to achieving sustainable development goals by providing views for companies regarding the impact of implementing and disclosing employment social responsibilities and contributing to literature related to labour, financial performance, and sustainability disclosure. This novel research provides groundbreaking insights into the impact of implementing and disclosing employment social responsibilities on financial performance, highlighting the importance of labor, financial performance, and sustainability disclosure in achieving sustainable development goals.

Co-Authors Adiwiyana, Hajar Iman Agnes Aurora Ngelo Akmalia Mohamad Ariff Alfarisa, Puteri Almira Zuniga Setiadi Amir Amir Andini Tri Indahsari Andriani, Vina Kusuma Ardianto Ardianto Ayudia Putri Aliffia Jannah Bambang Tjahjadi Basuki Basuki Bintarto, Elkabyta Auvianty Cahyono, Suham Damara Ardelia Kusuma Wardani desy wulandari Dewi Nurillah Dian Agustia Diarany Sucahyati Dwi Ragil Rahmawati Eka Sari Ayuningtyas Esa Anesti Putri Muhardini Fortuna Oktavia Perwita Fritzy Vasya Anandiva Giri Pratama Ilyas Hamidlal, Kharisma Elfianda Hanif Putra Ardianto Hasnan, Suhaily Hayyin Agustina Mawardani I Wayan Kartana Kamarudin, Khairul Anuar Kendra Nismara Khairul Anuar Kamarudin Khairul Anuar Kamarudin Kharisma Elfianda Hamidlal Mahati, Dirgahayu Almi Marcelina Sanjaya Moh. Nasih Monika Pradnya Aurelia Wijayanti Monique, Angelia Muhammad Iqbal Nismara, Kendra Novrys Suhardianto Nurul Fitriani Octaviani, Monicha Puteri Alfarisa Puteri Alfarisa Putra, Fajar Kristanto Gautama Raditya Sukmana Rhezendy Pranadita Pranadita Rifqy Nur Fadlillah Roiston, Tubagus Algan Siti Nur Aini, Siti Nur Suham Cahyono Sukmana, Purwo Hadi Susilawati, Marlin Pernila Tanputra, Sebastian Tjiptohadi Sawarjuwono Tubagus Algan Roiston Tubagus Algan Roiston Tubagus Algan Roiston Ulinnuha, Kukuh Shafira Ulufiyah , Rosyadatul Yani Permatasari Yuanita Intan Paramitasari Yulianti Raharjo

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