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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accountancy FE UBB Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung Jurnal Akuntansi dan Pajak Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Journal of Economic, Bussines and Accounting (COSTING) JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK JEM: JURNAL EKONOMI DAN MANAJEMEN EQIEN - JURNAL EKONOMI DAN BISNIS Journal of Humanities and Social Studies Jurnal STIE Semarang (Edisi Elektronik) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat JAE (Jurnal Akuntansi dan Ekonomi) ECONOS Jurnal Ekonomi dan Sosial Jurnal Mantik Valid Jurnal Ilmiah International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ekuivalensi JURNAL ILMIAH FEASIBLE (JIF) Jurnal Ilmiah Akuntansi Kesatuan Indonesian Journal of Electrical Engineering and Computer Science MANDAR: Management Development and Applied Research Journal Coopetition : Jurnal Ilmiah Manajemen International Journal Of Science, Technology & Management (IJSTM) International Journal on Social Science, Economics and Art Daengku: Journal of Humanities and Social Sciences Innovation Indonesian Journal of Social Science Research Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Applied Finance and Business Studies JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) International Journal of Science and Society (IJSOC) Margin Eco : Jurnal Ekonomi dan Perkembangan Bisnis eScience Humanity Journal Golden Ratio of Finance Management Jurnal Akuntansi dan Keuangan PEKBIS Jurnal Ekonomi dan Bisnis JURNAL ECONOMINA SWARNA Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Indonesia Accounting Research Journal Electronic Journal of Education, Social Economics and Technology Journal of Educational Management Research International Journal of Enterprise Modelling Kajian Akuntansi Majority Science Journal Majapahit Journal of Islamic Finance dan Management GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Majapahit Journal of Islamic Finance dan Management Jurnal Penelitian Pendidikan Indonesia Economic: Journal Economic and Business SENMEA Cognitionis Civitatis et Politicae Nomico Majalah Ilmiah Peternakan
Suhardi Suhardi
Universitas Pertiba
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The Role of Competence on Performance Leadership Style as an Intervening Variable Soelistya, Djoko; Warindra, Ade Septiarisna; Desembrianita, Eva; Purwanti, Titik; Suhardi, Suhardi
Jurnal Manajemen Industri dan Logistik Vol 8, No 1 (2024): May 2024
Publisher : Politeknik APP Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30988/jmil.v8i1.1195

Abstract

This study aims to analyze the effect of employee competence on their performance in the company through the leadership style in the company, while the following research uses a quantitative method that uses a population of employees of the Plastic Woven Packaging Manufacturing Company using a sample of the production department of 100 respondents. The following research results show that the influence of (1) employee competence has a significant influence on performance, (2) employee competence has a significant influence on leadership style, (3) leadership style has a significant influence on performance, while profit sharing has an indirect effect through the mediating variable style (4) Competence has a significant direct effect in order to provide an increase in employee performance even though it is not through Leadership Style as a mediating variable. The company should pay attention and provide an increase in the competence that can affect employee performance.
Reconstruction of the Role of the Financial Services Authority in Overcoming Fraud in the Business Sector in Indonesia Suhardi Suhardi; Bambang Bernanthos
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 3 No. 1 (2024): Maret : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v3i1.2164

Abstract

The objective of this study is to investigate how the Financial Services Authority (OJK) is actively tackling fraud within the Indonesian business community. Fraud is a criminal act that poses a significant threat to corporate finances and undermines public confidence, ultimately jeopardizing the credibility of financial markets. Therefore, this research focuses on analyzing the role of the OJK in detecting, preventing, and overcoming fraudulent practices in the business environment. The research results indicate that the OJK's role should be reconstructed by increasing inter-agency cooperation, strengthening regulations, and implementing innovative financial technology. This research highlights the importance of enhancing OJK's capacity in several key areas such as fraud detection, employee training, and promoting awareness among stakeholders. It is essential to increase transparency, accountability, and active involvement of the private sector to mitigate the risk of fraud.
PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA, KUALITAS LAPORAN KEUANGAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA KEUANGAN BIRO UMUM SEKRETARIAT DAERAH PROVINSI KEPULAUAN BANGKA BELITUNG Adrian Radiansyah; Rizki Auliddiah; Suhardi Suhardi
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7010

Abstract

This study aims to determine and analyze the effect of implementing performance-based budgeting, quality of financial reports, and clarity of budget targets on financial performance at the Secretariat General of the Regional Secretariat of the Bangka Belitung Islands Province. In this study, the independent variables are performance-based budget execution, quality of financial reports, and clarity of budget targets, and the dependent variable is financial performance. This research method uses a quantitative method with a descriptive approach which aims to find out how the influence of the implementation of performance-based budgeting, the quality of financial reports, and the clarity of budget targets on financial performance. Source of data is primary data obtained by distributing questionnaires and interviews. While other secondary data obtained from literature, journals, and others. The results of this study indicate that partially, the implementation of performance-based budgeting, the quality of financial reports, and the clarity of budget targets have a positive and significant impact on financial performance. While the results of the simultaneous test also show that the independent variables simultaneously have a positive effect on financial performance.
MEMBANGUN KEPATUHAN WAJIB PAJAK UMKM MELALUI PERAN KEADILAN PAJAK DAN KEPERCAYAAN WAJIB PAJAK Astuti, Puji; Faisol, Faisol; Suhardi, Suhardi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 2 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i2.20541

Abstract

The goal of this study is to clarify how procedural fairness, distributive justice, and taxpayer trust all contribute to increased taxpayer compliance with MSMEs in Nganjuk Regency, Indonesia. The study does this using a positivist paradigm approach and a judgment sampling technique. A Google Forms-created questionnaire that was partly distributed in-person and online was used to collect the data. In addition, 120 respondents' responses were collected. According to the study's findings, the Nganjuk Regency's MSME taxpayers' voluntary compliance is highly influenced by procedural fairness, distributive justice, and taxpayer trust. Key Words: fairness, tax, taxpayer compliance, MSME
Sustainable Finance and Green Bonds: Bridging the Gap Between Protability and Environmental Responsibility Chairil Afandy; Rizyana Mirda; Suhardy; Rizal Ula Ananta Fauzi; Hatidja, Hatidja; Fachri, Muhammad; Jamaludin, Jamaludin
eScience Humanity Journal Vol 5 No 1 (2024): eScience Humanity Journal Volume 5 Number 1 November 2024
Publisher : Asosiasi Ide Bahasa Kepri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/esci.v5i1.189

Abstract

This study aims to explore the role of sustainable finance and green bonds in bridging the gap between corporate profitability and environmental responsibility. With the increasing global demand for sustainable investment, green bonds are emerging as a financial instrument that allows companies to integrate environmental aspects into their business strategies without sacrificing financial gains. This study uses descriptive analysis methods and case studies to assess the impact of green bonds on the company's financial performance and environment. The results of the study show that investing in green bonds not only drives long-term economic benefits, but also improves the company's image in social and environmental responsibility. These findings underscore the importance of integration between economic benefits and environmental sustainability in the modern financial world.
Exploring the impact of product quality and cash on delivery on consumer purchase decisions for fashion products Amin, Mat; Firdaus, Rahmad; Nugroho, Fithriawan; Suhardi, Suhardi; Rejeki, Nadia Sri
International Journal on Social Science, Economics and Art Vol. 14 No. 3 (2024): Nov: Social Science, And Economics
Publisher : Institute of Computer Science (IOCS)

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

Abstract

This study aims to investigate the effect of product quality on purchase decisions through cash on delivery in the fashion industry. The research was conducted through a survey with 228 respondents who had made purchases through cash on delivery in the past six months. The data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results showed a significant and positive effect of product quality on purchase decisions through cash on delivery in the fashion industry. This finding suggests that consumers who perceive high product quality are more likely to make a purchase decision through cash on delivery in the fashion industry. The study also indicates that the moderating effect of cash on delivery should be considered in future research on the relationship between product quality and purchase decisions in the fashion industry. This study contributes to the existing literature by providing empirical evidence on the effect of product quality on purchase decisions through cash on delivery in the fashion industry. Fashion retailers can use the results to improve their product quality and cash-on-delivery services, potentially increasing consumer purchase decisions and satisfaction.
The Effectiveness Of Green Bonds In Promoting Sustainable Finance: A Meta-Analysis Arifin, Andi Harmoko; Hudaeni, Nurul; Rasyid, Abdul; Suhardi, Suhardi; Suprayitno, Degdo; Redjeki, Finny; Purwati, Titik; Wulandari, andi Sri Rezky
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 8, No 3 (2024): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i3.11380

Abstract

The growing emphasis on environmental sustainability has driven the growth of green bonds as an important instrument in sustainable financing. This study conducted a comprehensive meta-analysis to evaluate the effectiveness of green bonds in supporting sustainable financing in various sectors and regions. By analyzing 20 peer-reviewed articles and empirical studies published between 2020 and 2024, the study synthesized quantitative findings to examine the influence between green bonds and key indicators of sustainable finance, including environmental impact, investor confidence, and financial performance. Data analysis with the help of JASP. The results show that green bonds significantly contribute to reducing carbon emissions and encouraging renewable energy projects, as well as attracting investors who care about the environment with a value (g = 0.937; p < 0.05). However, the analysis also reveals regional disparities in adoption and effectiveness, which are influenced by regulatory frameworks, market maturity, and institutional support. In addition, the study highlights challenges such as greenwashing and inconsistent reporting standards, which can reduce the credibility of green bonds.
Human capital management: new factors of production in the Indonesian life insurance industry Suhardi, Suhardi; Wasiman, Wasiman; Soemadijo, Pramita Studiviany; Wangdra, Yvonne; Purwati, Titik
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243130

Abstract

In the current era of the Information Society, competition in any business industry is increasingly fierce. However, the lack of skilled workers is a major obstacle in increasing company production. Human Resources problems are still not enough to overcome complex problems. In the current era of modern globalization, competitive advantage is largely determined by the formation of Human Capital. The inadequate level of knowledge from theoretical and practical aspects of Human Capital Management in increasing sustainable production determines the objectives of this research and problem formulation so that solutions can be found, because the attention of developed and developing countries is currently more focused on developing Human Capital which is one of the company's solutions in Human Resources development which tends to have a significant impact on performance. This research examines Human Capital's direct impact on employee performance and becomes a new production factor in the Indonesian Life Insurance industry. The results of this research are to justify and develop that human capital management including TASK (Talent, Attitude, Skill, Knowledge) through continuous training with studies in the Indonesian Life Insurance Industry sector is a production factor that can also improve employee and company performance.
Pengaruh Team Member Exchange, Komptensi terhadap Produktivitas Kerja dengan Kepuasan Kerja sebagai Variabel Intervening Faiza, Garwa; Mujanah, Siti; Yanu Alif Fianto, Achmad; Suhardi, Suhardi
Coopetition : Jurnal Ilmiah Manajemen Vol. 15 No. 2 (2024): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v15i2.4433

Abstract

This research aims to analyses the influence of Team Member Exchange (TMX) and Competency on the Work Productivity of PT Techmicron Batam City with Job Satisfaction as an intervening variable. Data was collected from 100 employees of PT Techmicron Batam City using a questionnaire. The data analysis techniques used are multiple linear regression and Structural Equation Modelling (SEM). The research results show that Team Member Exchange (TMX) has a positive but not significant effect on Employee Work Productivity, Team Member Exchange (TMX) has a positive and significant effect on Job Satisfaction, Competency has a positive and significant effect on Employee Work Productivity, Competency has a positive and significant effect on Employee Job Satisfaction, Job Satisfaction has a positive and significant effect on the Work Productivity of PT Techmicron Batam City Employees. The implications of this research are the importance of compensation in building job satisfaction so that it can increase employee work productivity, as well as the importance of building Team Member Exchange (TMX) relationships in increasing employee job satisfaction.
The Effectiveness of Financial Literacy Education on Children's Economic Decision-Making: A Meta-Analysis Approach Hatidja, ST.; Suhardi, Suhardi; Fauzi, Rizal Ula Ananra; Hudaeni, Nurul; Oktora, Ria; Afrizal, Afrizal; Santosa, Tomi Apra; Yastanti, Unpris
Jurnal Obsesi : Jurnal Pendidikan Anak Usia Dini Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/obsesi.v8i6.6738

Abstract

This study aims to determine the influence of financial literacy education on children's economic decision-making. This type of research is quantitative research with a meta-analysis approach. The inclusion criteria in this study are 1) data from national and international journals indexed by SINTA and Scopus, 2) research published in 2021-2024, 3) research must be relevant, 4) research data must report complete data to calculate the effect size value. Research data was obtained from 25 studies that have met the inclusion criteria—data analysis with the help of the JASP 0.8.5 application. The study's results concluded that the average effect size value was ( d = 0.994; z = 11.198; p< 0.001) in the high effect size category. These findings show that financial literacy education significantly influences children's decision-making.
Co-Authors A., WIBOWO Aat Ruchiat Nugraha Abdul Gani Abdul Ghani Yasir Abdul Rasyid Achmad Yanu Aliffianto Adenk Sudarwanto Aditya Ahmad Fauzi Aditya Ahmad Fauzi Adrie Oktavio Afrizal Afrizal Afrizal Afrizal Agus Sofyan Ahmad Juliyanta Ahmad Yani Ahmad Yani ahmad yani Akbar, Jufrisani Alam Surya Wijaya Amanda, Ferdita Amin, Mat Anandita, Sevtia Andi Harmoko Arifin Andi Indriani Ibrahim Andre Agasi ANDRI KURNIAWAN Andriana, Nana Anggreani, Yulistina Anisa Anisa Anita Anita Anjalita, Lara Aqifah Nurul Sarsyah Arie Fitria Arie Fitria Arif E., M. All Arista Sri Ayu Lestari Arjuna Arjuna Arsita, Herlin Asrul Sani Azzahra, Azzahra Bambang Bernanthos Barokah, Muhammad Bayu Lesmana Briliani, Indri C., QAMARA Cahaya Okta Ramadani Cawla, Meylie Chairil Afandy Danang Budi Prasetya Danang Setiawan, Riskal Darus Altin Darwis Said, Darwis dedi kurniadi Degdo Suprayitno Deli, Deli Desi Ratnasari Diah Fatma Sjoraida Djunaedi Dwi Pranesta, Dhea Edwin Syahada, Levania Eko Riyadi Elismayanti Rembe Ernasari, Desi Erwin Masud Eva Desembrianita Evisastra Evisastra Fadillah Sabri Faisol Faisol Faiza, Garwa Farhan, Muh. Fauzi, Rizal Ula Ananra Febriani, Nadila Fery Frandica Firnandes, Firnandes Fithriawan Nugroho Fithriawan Nugroho Fitria, Arie Fryan Sopacua GESTY ERNESTIVITA Guna, Bucky Wibawa Karya Hamdan Hamdan Hamdan Hasibuan, Rosida Hatidja, Hatidja Hendi Suprianto Herdiansyah, Sayyid Herlina Hermanto Hermanto Heru Bekti Santosa Hudaeni, Nurul Imron Imron Indinastin, Indinastin Jamaluddin Jamaludin . Jann Hidajat Tjakraatmadja Jufri Sani Akbar Juhari Junaidi Abdillah Kismiadi, Kismiadi Lambas Siregar, Jenni Linawati Linawati1 Lisa, Dea Listia, Rosa Vavita M Faisal Akbar M. H., WIJAKESUMA M. Yusuf Bahtiar, M. Yusuf Maera Zasari Marna, Marna Maryani, Cik Maryati Maryati Mat Amin Mat Amin Mega Fatimah Rosana Miftachul Amri Mohamad Makrus Muchammad Chusnan Aprianto Muhammad Azril Muhammad Fachri Muhammad Raffi Uz-Zaky Munir Munir, Munir Nadia Sri Rezeki Nadia Sri Rezeki Nagu, Nadhirah Nana Adriana Nelly Astuti Nelly Astuti Nur Hidayati Nurfa Rini Husvifa Nurisma, Dhea Oktora, Ria Olanda, Bagas Panca Tuah Tuha Parid Akmal Daffa Pohan, Nasrul Arifin Prabaswara, Tsaqif Pranata, Agung Puji Astuti Purwasih, Rani Radiansyah, Adrian Rahayu, Olivia Rahmad Firdaus Rahmad Firdaus Rahmad Firdaus Rahmad Firdaus Rahmat Hidayat Rama Debi Satiawan Rani Rani Rean Mitasari Reditayani, Ni Kadek Redjeki, Finny Rejeki, Nadia Sri Rembe, Elismayanti Reniati Reniati Restu Wahyuni, Restu Rian Fauzi Ridho Alamsyah Rima Rachmawati Rita Deseria Rizal Ula Ananta Fauzi Rizki Auliddiah Rizyana Mirda Rosanabila, Resti Rosida Adam, Rosida Sakina Fitri Syahwa Salsabilla, Irza Ayu Santosa, Tomi Apra Sapira, Bella Sari, Kadek Kartika Sarintan, Mauli Savitri, Anggita Sidrotun Na'im Siti Aisyah Siti Mujanah Siti Napisah Soemadijo, Pramita Studiviany Sri Rejeki, Nadia St. Hatidja St.Hatidja Sudarso Kader Wiryono Sugianto Sugianto, Efendi Suhera, Rizki Dila Sutiono Titi Nurjanah Titik Purwanti Tjiknang, Muhammad Abbyzard Dava Tomi Apra Santosa Tomi Apra Santosa Tongam E Panggabean Tri Agustin, Tri Tri Suparyanto Tritami, Devita Ulandari, Sintia Usmany, Paul Uz-zaky, Muhammad Raffi Virna Dewi Wangdra, Yvonne Warindra, Ade Septiarisna Wasiman, Wasiman Wicaksana, Hangga WIDIARTA, I P. G. D. Windari, Ayu Wisra Wiyanti S, Lina Wulandari, Andi Sri Rezky Yomita, Yomita Yulanda, Siti Ayu Yusuf Bahtiar Zabran Adha, Fariq Zikri, Inanda Zumalia