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All Journal Publisia: Jurnal Ilmu Administrasi Publik Jurnal Keuangan dan Perbankan Jurnal Akuntansi dan Perpajakan AKRUAL: Jurnal Akuntansi Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Management Studies and Entrepreneurship Journal (MSEJ) Dinasti International Journal of Digital Business Management Jurnal Akuntansi Trisakti Jurnal Kebijakan Pembangunan Journal Of Law Sciences (Legisci)
Harmono
Universitas Merdeka Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh inventarisasi aset, penggunaan aset, pengamanan dan pemeliharaan aset terhadap optimalisasi aset tetap tanah pada pemerintah Kabupaten Malang Wicaksana, Arif; Harmono, Harmono; Yuniarti, Sari
Publisia: Jurnal Ilmu Administrasi Publik Vol 6, No 1 (2021): Volume 6 No 1 April 2021
Publisher : Universitas Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/pjiap.v6i1.5514

Abstract

In the era of national transformation and regional autonomy, there have been many breakthroughs in the management of land fixed assets, but many financial problems and land assets have not been implemented optimally, effectively and efficiently in their management. This study was used to analyze the effect of asset management on the optimization of fixed land assets in Malang Regency Government. The independent variables used in this study were asset inventory, asset use, asset security, and maintenance, while the dependent variable used asset utilization and asset optimization with a sample of 62 respondents. This type of research is quantitative using multiple regression analysis and path analysis method. The results showed that there was an indirect effect of asset inventory, asset use, and asset security and maintenance on asset optimization through asset utilization where security and asset maintenance had a significant and positive effect, while asset inventory and asset use had no effect on asset optimization. The direct effect of asset inventory, asset use, asset security, and maintenance on asset optimization shows that asset inventory and asset security have a significant and positive effect on asset optimization, while asset use has no effect on asset optimization. In addition, asset utilization has a significant and positive effect on asset optimization.
MANAGING SMALL BUSINESS ENTERPRISE: SOCIAL CAPITAL AND FINANCIAL APPROACH AT REGENCY PROBOLINGGO Harmono, Harmono
Jurnal Keuangan dan Perbankan Vol 13, No 1 (2009): January 2009
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (817.881 KB) | DOI: 10.26905/jkdp.v13i1.914

Abstract

This study attempted to analyze management model of small business enterprise inProbolinggo regency. Conceptual framework was based on social capital and financial approach.Terms of finance would be analyzed with financial audit, and social capital consisting ofindividual behavior, organization behavior in groups, relationship with others and governmentinstitution which followed local social norms enhancing goals congruence. Research designintegrated both exploratory and confirmatory research. The unit of analysis was small businessenterprise, members of community organization Urban Poverty Project-2 in Probolinggoregency. The finding of research indicated four dimensions representing the managementmodel of small business enterprise. They were: 1) financial factor; 2) skill; 3) disciplines forquality; and 4) relationship factor. The next analysis was adjusted with demography cluster.Based on cluster and factors analysis it could be described that, groups in first cluster were 19%concerning in financial and relational factors. The second cluster was just 5% concerning toskill and discipline for quality. The third cluster consisted of 26% concerning to relational, andthe forth cluster was as the majority members, 50% of the population, concerning in financialand skill factors, and having significantly correlation between educations and income. Thisresult was appropriate to financial and institution audit.
TESTING OF PECKING ORDER THEORY THROUGH THE RELATIONSHIP: EARNINGS, CAPITAL STRUCTURE, DIVIDEND POLICY, AND FIRMS VALUE Harmono Harmono
Jurnal Keuangan dan Perbankan Vol 16, No 3 (2012): September 2012
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1148.773 KB) | DOI: 10.26905/jkdp.v16i3.1074

Abstract

This study aimed to test the pecking order theory through its correlation among earnings dimension, capitalstructure, dividend policy and firms value perspective. By loading the correlation between dimension one toanother, it indicated that management behavior tended to retained earnings accumulation or to debt collectionin financing the operation of the firm. The pecking order theory were tested when the management behaviortended to retained earnings in accumulating sources of the fund equity rather than borrowing liabilities fromcreditors. Therefore, rationally if the capital structure was optimum, management tended to external financinguntil any trade off between earnings and debt financing. Based on the testing hypothesis, it indicated that therole of capital structure dimension had significance as intervening variable between earnings dimension andfirms value. On the other hand, the dividend policy had no significance to become intervening variable.Empirically, it could be concluded that the management behavior in Indonesia tended to leverage rather thanretained earnings accumulation in supporting the pecking order theory. Furthermore, the variable had the roleto differentiate the characteristic of industries represented by the capital structure dimension, especially, debtto assets and debt to equity ratio.
RELATIONSHIP BETWEEN MACROECONOMIC FUNDAMENTALS, BANK’S CREDIT SCHEME, FIRM’S PERFORMANCE AND FIRM’S VALUE DIMENSIONS Harmono Harmono
Jurnal Keuangan dan Perbankan Vol 21, No 1 (2017): January 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1520.125 KB) | DOI: 10.26905/jkdp.v21i1.1229

Abstract

This study investigated the relationship among macroeconomic fundamentals, bank’s credit scheme, firm’s performance, and firm’s value dimensions.  The research design was explanatory research, using a structural equation model. The sample is PT. Bank Persero industry in Indonesia from 1999-2014 monthly. Empirically, based on confirmatory test it could be described that the variables represented for each dimension were that the dominant variable in macroeconomic was currency exchange rate IDR to USD, and working capital interest rate represented the bank credit interest scheme dimension, ROA was dominant for firm’s performance, and the frequency of stock trading was representing the firm’s value dimension. For the next, based on a structural equation model with a regression coefficient, path analysis could be discussed as follows. First, the working capital credit interest rate was as weak mediation variable between exchange rate IDR to USD and ROA. Second, working capital credit interest rate influenced the frequency of stock trading through ROA. In this case, ROA was a strong mediation variable. The last path analyzed the influence of exchange rate IDR against USD to the frequency of stock trading through ROA. Here ROA was the strong mediation variable.
FAKTOR FUNDAMENTAL MAKRO DAN SKIM BUNGA KREDIT SEBAGAI VARIABEL INTERVENING PENGARUHNYA TERHADAP KINERJA BANK Harmono Harmono
Jurnal Keuangan dan Perbankan Vol 16, No 1 (2012): January 2012
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.378 KB) | DOI: 10.26905/jkdp.v16i1.1053

Abstract

This study aim to analysis the effect of macroeconomic fundamental and credit interest scheme to financialperformance of conventional Bank in Indonesia. The operational of dependent variable, by using Capital AdequacyRatio, non-performing loan, net interest margin, return on assets, and loan to deposits ratio. And theothers hand,independent variable are measured by macroeconomics fundamental;i.e.Interest Rate of IndonesianCentral Bank, inflation, and exchange rate of rupiah to US$.Credit interest scheme consist of working-capitalcredit interest rate, investment credit, and interest rate of consumption credit. Sampling technique,using purposivesampling and the number of samples is conventional banks in Indonesia. Data will be analysis 2006-2010monthly. Analysis technique isstructural equation model. The discovery results showed, the macroeconomicfundamental factors have significant to bank performance and dimension of credit interest scheme have role asintervening variable in supporting macro fundamental in influencing to financial performance of conventionalbanking in Indonesia. For represented of variables have any significant in contributed to each dimension can bedescribed, for macroeconomic fundamental, all variable is significant to contribute in factor construct. For creditinterest scheme was too all of variable, and bank performance just Capital Adequacy Ratio and Return on Assets.
ANALISIS DIAMOND FRAUD THEORY DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Studi Kasus Pada Industri Keuangan Dan Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Ignasius Narew; Dianah Zuhroh; Harmono Harmono
Jurnal Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.724 KB) | DOI: 10.25105/jat.v8i2.10129

Abstract

Fraud is a threat to an entity and is a problem that continues to this day. Thus the purpose of this study is to examine the effect of variables from elements of the diamond fraud theory which include financial stability, external pressure, financial targets, personal financial needs, number of audit committee members, nature of industry, auditor turnover, and auditor turnover on fraudulent financial statement of financial and manufacturing industry companies listed on the Indonesia Stock Exchange. The samples used in this study were 67 financial industry companies and 67 manufacturing industrial companies in the 2014-2019 period. The data were analyzed using logistic regression because the fraudulent financial statement variable in this study is a dummy variable whose determination is based on the calculation of the Altman Z Score. The findings of this study indicate that of the 8 elements of the diamond fraud theory variable, only external pressure and financial target variables have an effect on fraudulent financial statements in financial industry companies, while in the manufacturing industry only external pressure and nature of industry variables have a significant effect.  Keywords :diamond fraud theory, fraudulent financial statement, financial stability, personal financial need, number of audit committee members, nature of industry, change of auditors, and change of directors
Strategi Pengembangan Destinasi Pariwisata Kabupaten Jember Kristian Buditiawan; Harmono
Jurnal Kebijakan Pembangunan Vol 15 No 1 (2020): Jurnal Kebijakan Pembangunan
Publisher : Badan Riset dan Inovasi Daerah Provinsi Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47441/jkp.v15i1.50

Abstract

Salah satu permasalahan dunia pariwisata yang ada di Provinsi Jawa Timur adalah tentang aksesibilitas dan infrastruktur penunjang meskipun memiliki Bandara Juanda dan Pelabuhan Tanjung Perak sebagai pintu masuk wisatawan dari luar daerah/mancanegara. Seperti diketahui, keberadaan destinasi pariwisata berlokasi tidak di ibukota provinsi namun berada pada kabupaten/kota sehingga perlu disiapkan moda lanjutan berikut dengan infrastrukturnya, seperti hotel, restoran, gedung pertemuan, promosi, dan lain-lain. Sedangkan di sisi lain, sektor pariwisata menjadi sektor andalan dalam pertumbuhan ekonomi Provinsi Jawa Timur. Kontribusi sektor pariwisata pada Produk Dometik Regional Bruto Provinsi Jawa Timur tahun 2017 yang terdiri dari akumulasi lapangan usaha penyediaan akomodasi dan makan minum, transportasi dan pergudanga, dan informasi dan komunikasi berjumlah Rp. 185.234M dengan rata-rata pertumbuhan 13% setiap tahunnya. Penelitian ini akan membahas tentang strategi pengembangan destinasi pariwisata di Kabupaten Jember Jawa Timur. Metode analisis yang digunakan adalah analisis SWOT dan matrik Quantitave Strategy Planning (QSP). Strategi yang dapat diterapkan adalah pembinaan kelompok masyarakat (pokdarwis), peningkatan daya saing produk pariwisata melalui program pembiayaan mandiri, dan mengadakan even wisata yang terintegrasi dengan sektor lain.
PENGARUH PENDAPATAN DAERAH TERHADAP PRODUK DOMESTIK REGIONAL BRUTO DI JAWA TIMUR Devi, Larasati Eka; Harmono, Harmono; Sisharini, Nanik; Respati, Harianto
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol. 8 No. 2 (2024): JURNAL RISET INSPIRASI MANAJEMEN DAN KEWIRAUSAHAAN
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35130/jrimk.v8i2.520

Abstract

Economic growth is a process of continuous change in the economic condition of a country towards a better situation over a certain period. An economy is said to experience a change in its development if the level of economic activity is higher than previously achieved. This study is used to analyze the effect of regional income on gross regional domestic product in East Java. The independent variables in this study are local revenue, revenue sharing funds, general allocation funds and special allocation funds, while the dependent variable in this study is gross regional domestic product. This type of research is explanatory research using descriptive analysis, multiple linear regression analysis, classical assumption test and hypothesis testing. The results showed that Regional Original Revenue (PAD) had a significant positive effect on Gross Regional Domestic Product (GRDP), Revenue Sharing Fund (DBH) had a significant positive effect on Gross Regional Domestic Product (GRDP), General Allocation Fund (DAU) had a significant positive effect on Gross Regional Domestic Product (GRDP) while Special Allocation Fund (DAK) had no significant positive effect on Gross Regional Domestic Product (GRDP).
The Effectiveness of The Use of Arbitration as an Alternative to Dispute Resolution in Indonesia Astri, Annisa Dewinda; Harmono, Harmono; Fathurohman, Dadan Taufik
Jurnal Legisci Vol 2 No 6 (2025): Vol 2 No 6 June 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/legisci.v2i6.764

Abstract

Background. Dispute resolution is a crucial element in the Indonesian legal system, with arbitration as an alternative that offers flexibility and efficiency. However, public interest in arbitration is still low, even though it is regulated in Law Number 30 of 1999. Aims. This study aims to identify the factors that affect the low use of arbitration and propose solutions to improve public preferences. Methods. The research method used is normative juridical, with data collection through literature studies that include legal documents, books, and academic articles. Result. The results show that the limited public understanding of the benefits of arbitration, the perception of high costs, and doubts about the independence and transparency of arbitrators are the main factors that hinder public interest. Conclusion. To build public trust, intensive socialization and education efforts, clearer cost management, and increased regulations related to arbitrators' independence are needed. Implementation. Thus, arbitration is hoped to be a more competitive and desirable option for dispute resolution in Indonesia
Analisis Pengaruh Struktur Modal Dan Kepemilikan Manajerial Terhadap Profitabilitas Murnitasari; Diyah Sukanti Cahyaningsih; Harmono
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

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

Abstract

Perusahaan makanan dan minuman memiliki permintaan yang stabil dan kontribusi besar terhadap PDB, namun menghadapi persaingan yang ketat. Tantangan seperti efisiensi biaya, fluktuasi harga bahan baku, dan perubahan preferensi konsumen menuntut pengelolaan keuangan yang efektif. Manajemen keuangan yang baik menjadi kunci dalam menjaga kinerja dan keberlanjutan perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal dan kepemilikan manajerial terhadap profitabilitas pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini menggunakan purposive sampling dengan beberapa kriteria, dari 34 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2020 sampai 2024 hanya 8 perusahaan yang termasuk dalam kriteria penelitian. Dengan menggunakan alat analisis regresi data panel ditemukan bahwa struktur modal dan kepemilikan manajerial berpengaruh terhadap profitabilitas.
Co-Authors Abdul Malik Kumar Andika Leonardo Simangunsong Arif Wicaksana Astri, Annisa Dewinda BUDITIAWAN, KRISTIAN Burhan Burhan Devi, Larasati Eka Diana Zuhroh Dianah Zuhroh Diyah Sukanti Cahyaningsih Fathurohman, Dadan Taufik Harianto Respati Hendy Anangga Diffia Murnitasari Narew, Ignasius Norman Duma Sitinjak Sari Yuniarti Sisharini, Nanik