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All Journal Jurnal Akuntansi dan Bisnis Jurnal Penkomi : Kajian Pendidikan dan Ekonomi KOLONI Jurnal Audit dan Perpajakan Jurnal Administrasi Profesional Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Haris Reza Fathony
Politeknik Negeri Tanah Laut
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pemberdayaan Ekonomi Masyarakat Desa Pemuda melalui Penguatan Akuntabilitas Keuangan BUMDes : Pengabdian Muhammad Husni; Sumarno, Rafie Akbar; Fathony, Haris Reza; Anto Andreawan; Aldi, M. Fahriyal; Memey Ifalia Kristin; Rapy Ahmad Nazriel
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3167

Abstract

Strengthening the financial accountability of Village-Owned Enterprises (BUMDes) is key to enhancing rural community economic empowerment. This community service research was conducted in Desa Pemuda, Pelaihari Subdistrict. aiming to improve the capacity of BUMDes administrators in managing finances transparently and accountably. The activity applied a participatory approach and learning by doing, allowing participants not only to receive theoretical knowledge but also to engage directly in transaction recording and financial reporting practices. The implementation consisted of three main stages: (1) preparation and initial assessment, (2) training and mentoring, and (3) evaluation and follow-up. The results indicate significant improvement in the administrators’ understanding and skills in basic accounting, cash management, and financial reporting, along with increased awareness of transparency and accountability. Moreover, this mentoring strengthened BUMDes as a strategic institution to promote village economic independence. Based on these findings, it is recommended to conduct routine training, digitalize financial reporting systems, enhance community participation, and strengthen regulatory support from village authorities and related institutions.
Peningkatan Pengendalian Manajemen, Kepatuhan Perpajakan, dan Literasi Keuangan untuk Keberlanjutan Bumdes Desa Guntung Besar: Penelitian Baharuddin, Kurniawan Harminsyah; Khalid Al Hadring Smith; Haris Reza Fathony; Lativa Yuswanita; Titik Wijayati
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3270

Abstract

The management of Village-Owned Enterprises (Bumdes) in Guntung Besar Village faces challenges related to management control and tax compliance, which impact the economic sustainability of the village. Therefore, this community service aims to improve management control and tax compliance in Bumdes through training and socialization on effective management control models and tax obligations such as Corporate Income Tax (PPh Badan) and Value Added Tax (VAT). The implementation of this service was carried out using an interactive training approach, direct mentoring, and simulations. The results show an increase in the understanding of Bumdes managers regarding financial management and tax obligations, which contributes to enhanced transparency and operational accountability. Furthermore, a better understanding of tax obligations encourages Bumdes managers to comply more effectively with applicable tax regulations, thus improving the credibility and sustainability of Bumdes. This community service is expected to serve as a model for other villages in improving the efficient, transparent, and regulation-compliant management of Bumdes.
Studi Bibliografi: Perkembangan Penelitian Kebijakan Dividen Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia Fathony, Haris Reza; Aryani, Y. Anni; Setiawan, Doddy; Djuminah, Djuminah
Jurnal Akuntansi dan Bisnis Vol 24, No 1 (2024)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v24i1.1160

Abstract

This study aims at providing empirical evidence of research-development on dividend policy in Indonesia Stock Exchange. This study analyzes the dividend policy which consists of 32 articles from 19 nationally accredited journal (Sinta 1 and Sinta 2) taken from 2017 until 2022. The writers of this study do the classification based on the topic, finance variable and non finance variable. The method used in this study is "Charting The Field. " It is found that ROA gives inconsistent impact on dividend policy. Non finance variable, company age and institutional ownership are inconsistent as well. The model of anteseden variable from finance variable and non finance variable use additive model more frequently upon dividend policy. Then, based on consequence variable, it is found that dividend policy has a relation with company value, stock price, earnings smoothing, debt policy leverage, ROA and individual ownership. This implies that dividend policy is used by the management to make a decision in distributing dividends or they are not distributed in the form of retained earnings. There are still many inconsistencies about the result of this kind of research. So, the topic about dividend policy is still being researched by others who are interested in it.
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. KIMIA FARMA, TBK. TAHUN 2019-2023 M. Fahriyal Aldi; Diva Trimuliani; Haris Reza Fathony; Shahnaz Arianne Amirah; Ananda Sabrida Tora Br Sinaga
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 9 No 1 (2026): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v9i1.3676

Abstract

Penelitian ini bertujuan untuk melihat dan menilai kinerja keuangan dengan menganalisis laporan keuangan PT. Kimia Farma, Tbk tahun 2019-2023. Analisis yang digunakan dalam kajian ini adalah analisis rasio keuangan berupa rasio likuiditas, rasio solvabilitas, rasio profitabilitas dan rasio aktivitas. Pendekatan metode penelitian yang digunakan adalah pendekatan yang bersifat deskriptif kuantitatif. Objek penelitian adalah kinerja keuangan. Subjek dalam penelitian ini adalah laporan keuangan PT. Kimia Farma, Tbk. tahun 2019-2023. Data yang digunakan dalam kajian ini adalah data sekunder berupa laporan keuangan PT. Kimia Farma, Tbk. tahun 2019-2023. Teknik analisis data yang digunakan adalah teknik statistik deskriptif. Hasil dalam penelitian ini menunjukkan bahwa kinerja keuangan yang diukur dengan perhitungan rasio likuiditas (current ratio), rasio solvabilitas (debt to equity ratio), rasio profitabilitas (return on assets) dan rasio aktivitas (total assets turn over) dari analisis laporan keuangan PT. Kimia Farma, Tbk tahun 2019-2023 menunjukkan hasil yang kurang baik karena berada dibawah rata-rata industri.
Analisis Moral Tax Suation Pada Wajib Pajak Milenial Urban Shahnaz Arianne Amirah; M. Fahriyal Aldi; M Bastian; Try Edi Suwarno; Haris Reza Fathony
Jurnal Audit dan Perpajakan (JAP) Vol. 6 No. 1 (2026): Article Research May 2026
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v6i1.8650

Abstract

Kepatuhan pajak sukarela (voluntary compliance) merupakan pilar utama stabilitas fiskal negara, namun mencapainya memerlukan pendekatan yang melampaui sekadar penegakan hukum pidana pajak (tax enforcement). Penelitian ini menganalisis efektivitas moral tax suasion (pembujukan moral perpajakan) terhadap wajib pajak generasi milenial di kawasan urban. Karakteristik milenial urban yang adaptif terhadap teknologi, kritis, namun rentan terhadap distrust terhadap otoritas publik menjadi dinamika tersendiri dalam lanskap perpajakan modern. Guna mengukur tingkat efektivitas tersebut, penelitian ini melihat seberapa jauh pesan moral diinternalisasi oleh wajib pajak, bagaimana mereka memandang kewajiban etisnya, serta respons nyata dalam pelaporan mandiri. Dengan metode kualitatif deskriptif, tim peneliti melakukan wawancara mendalam terhadap 15 informan milenial yang mewakili ragam latar belakang profesi dan kelas ekonomi di Jabodetabek, Surabaya, Medan, Makassar, dan Banjarmasin. Keabsahan data dan pencegahan bias subjektif dijamin lewat teknik triangulasi sumber, member checking, serta pengodean bersama antar-peneliti (inter-rater reliability). Efektivitas moral suasion sangat bergantung pada transparansi alokasi dana pajak dan kualitas pelayanan digital. Ketika milenial urban melihat adanya reciprocity (timbal balik) yang konkret dan akuntabilitas publik yang tinggi, kesadaran moral mereka untuk membayar pajak meningkat secara signifikan.
Analisis Determinan Timeliness Of Corporate Internet Reporting Rafie Akbar Sumarno; Muhammad Husni; Rizky Aldi Setianda; Haris Reza Fathony; M. Fahriyal Aldi; Kurniawan Harminsyah B; Ardi Kurniawan
KOLONI Vol. 5 No. 2 (2026): JUNI 2026
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/koloni.v5i2.944

Abstract

This investigation endeavors to generate empirical substantiation pertaining to the effects of liquidity, firm dimensions, and profitability upon the promptness of corporate web-based reporting through utilization of statistical software SPSS paired with logistic regression methodology, implemented across transportation-sector enterprises registered on the Indonesia Stock Exchange, encompassing an analytical sample derived from 100 observations obtained from 25 companies throughout the 2022–2025 timeframe. The investigation's outcomes demonstrate that firm size and profitability have a significant and positive effect on the timeliness of corporate internet reporting, whereas the liquidity dimension fails to manifest a statistically consequential relationship in relation to the timeliness of corporate internet reporting.
DAMPAK DIGITALISASI PADA USAHA MIKRO, KECIL, DAN MENENGAH DI TANAH LAUT: PERSPEKTIF PEMASARAN, SDM, DAN KEUANGAN Khalid Al Hadring Smith; Yasir Hadiani; Haris Reza Fathony
Jurnal Administrasi Profesional Vol 6 No 2 (2025): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v6i2.8124

Abstract

This study aims to analyze the impact of digitalization on three main aspects of Micro, Small, and Medium Enterprises (MSMEs) in Tanah Laut Regency, namely marketing, human resource management (HRM), and financial management. Facing the Fourth Industrial Revolution, digitalization offers significant potential for MSMEs to improve operational efficiency and competitiveness. This research employs a qualitative approach with a case study design, involving in-depth interviews and direct observations with eight MSMEs registered at the Tanah Laut Department of Manpower and Industry. The data collected were analyzed using thematic analysis to identify the effects of digitalization on marketing, HRM, and financial management. The findings show that digital marketing through social media and e-commerce platforms has successfully expanded market reach and increased sales for most MSMEs. In terms of HRM, digitalization has transformed recruitment processes and enhanced employees’ digital skills, although challenges related to digital skills remain. Regarding financial management, the use of cloud-based accounting applications has improved the accuracy of financial reports and operational efficiency. However, some MSMEs still face infrastructure challenges and high technology costs. This study recommends that MSMEs in Tanah Laut optimize the use of digital technology, while local governments should support infrastructure development and provide digital training to enhance MSME competitiveness.
Co-Authors Aldi, M. Fahriyal Anto Andreawan Ardi Kurniawan Aryani, Y. Anni Diva Trimuliani Djuminah, Djuminah Doddy Setiawan Khalid Al Hadring Smith Kurniawan Harminsyah B Kurniawan Harminsyah Baharuddin Lativa Yuswanita M Bastian M. Fahriyal Aldi M. Fahriyal Aldi Memey Ifalia Kristin Muhammad Husni Muhammad Husni Rafie Akbar Sumarno Rapy Ahmad Nazriel Rizky Aldi Setianda Shahnaz Arianne Amirah Shahnaz Arianne Amirah Sinaga, Ananda Sabrida Tora Br Smith, Khalid Al Hadring Sumarno, Rafie Akbar Suwarno, Try Edi Titik Wijayati Yasir Hadiani