Article Per Year (5 Year)
p-Index From 2021 - 2026
0.92
P-Index
This Author published in this journals
All Journal ACCOUNTABILITY SEIKO : Journal of Management & Business Jurnal Informatika Ekonomi Bisnis Management Studies and Entrepreneurship Journal (MSEJ)
Harke Revo Leonard Polii
Unklab Business School, Universitas Klabat
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
UNRAVELING THE MYSTERY OF AUDIT DELAY: HOW FINANCIAL PERFORMANCE AND NON-FINANCIAL FACTORS AFFECT AUDIT TIMING Harke Revo Leonard Polii; Jenny Morasa; Heince R.A Wokas
ACCOUNTABILITY Vol. 12 No. 2 (2023): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.51156.12.2.2023.15-25

Abstract

This study aims to measure the effect of audit delay on the financial statements of the Indonesian manufacturing industry. Financial performance is measured by profitability, solvency, company size and non-financial performance is measured by the good corporate governance index. Financial and non-financial performance as independent variables while audit delay as the dependent variable. The population of this study are all manufacturing industries listed on the Indonesia Stock Exchange that submit annual financial reports for the 2018 and 2020 periods. The sample of this study is manufacturing companies listed on the Indonesia Stock Exchange in 2018 and 2020, the accounting year of the annual financial statements is December 31, and publishes complete annual financial reports so that a sample of 156 companies is obtained. Sample selection using purposive sampling method. The analysis used is multiple regression analysis. The results of this study indicate that solvency and good corporate governance affect the audit delay of financial statements. However, profitability and company size have no effect on audit delay financial statements. Keywords : Audit delay, ROA, DER, Size, GCG Index JEL Classification : M31,M41,M42
ANALYSIS AND DESIGN OF ACCOUNTING INFORMATION SYSTEM DATABASE OF WERKUDARA NIRWANA SAKTI CO. LTD Karinda, Aldo Franco; Polii, Harke Revo Leonard; Pangemanan, Rifal Richard
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5385

Abstract

Abstrak Penelitian ini bertujuan untuk mengembangkan database sistem informasi akuntansi untuk siklus transaksi pendapatan dan pengeluaran. Penelitian ini merupakan studi kasus pada Werkudara Nirwana Sakti Co. Ltd., sebuah perusahaan biro perjalanan dan event management yang masih menggunakan sistem akuntansi non-database. Penelitian ini menerapkan kerangka kerja REA (Resource-Event-Agent) dalam pemodelan basis data. Basis data dikembangkan dengan menggunakan metodologi FAST (Framework for The Application of Systems Technique). Selain FAST, kerangka kerja PIECES (Performance, Information, Economics, Control, Efficiency, Service) juga digunakan untuk menganalisis dan mengklasifikasikan masalah yang ada di Werkudara Nirwana Sakti Co. Ltd. Penelitian ini merupakan studi kasus dengan menggunakan data yang diambil dari dokumen, wawancara, dan observasi langsung. Hasil dari penelitian ini adalah sebuah rancangan basis data dalam bentuk ERD (Entity Relationship Diagram) dan diagram REA yang disesuaikan dengan kebutuhan data dan informasi akuntansi pada Werkudara Nirwana Sakti Co. Ltd. Keywords: Resource-Event-Agent (REA), Framework for The Application of Systems Technique (FAST), PIECES, Accounting Information System, Database Abstract This research is to develop an accounting information system database for a revenue and expense transaction cycle. This research is a case study on Werkudara Nirwana Sakti Co. Ltd., a travel agency and event management company which is still using a non-database accounting system. This research applies the resource-event-agent (REA) framework in database modelling. The database is developed using FAST (Framework for The Application of Systems Technique) methodology. In addition to the FAST, the PIECES (Performance, Information, Economics, Control, Efficiency, Service) Framework is also used to analyze and classify problems in Werkudara Nirwana Sakti Co. Ltd. This research is a case study using data taken from documents, interviews, and direct observations. The result of this research is a custome database design in the ERD (Entity Relationship Diagram) and the REA diagram those which are adapted to the need of data and accounting information in Werkudara Nirwana Sakti Co. Ltd. Keywords: Resource-Event-Agent (REA), Framework for The Application of Systems Technique (FAST), PIECES, Accounting Information System, Database
Otoritas Privat Penyedia Indeks Dan Stabilitas Pasar Berkembang: Guncangan Kelayakan Investasi MSCI, Stres Likuiditas IHSG, Dan Reformasi Transparansi Di Indonesia Kainde, Sandra J.R.; Polii, Harke Revo Leonard; Tumbel, Noldy Jerry; Loing, Rooswita
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10595

Abstract

Meningkatnya investasi berbasis indeks membuat penilaian penyedia indeks global berfungsi sebagai sinyal yang mengoordinasikan ekspektasi pelaku pasar lintas negara. Studi ini bertujuan menjelaskan bagaimana sinyal tata kelola indeks dari Morgan Stanley Capital International memicu guncangan kelayakan investasi yang berujung pada dislokasi harga dan stres likuiditas di pasar ekuitas Indonesia. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus, yang dioperasionalisasikan melalui penelusuran proses berbasis mekanisme. Data dihimpun dari dokumen primer dan materi kebijakan, bukti pasar Indeks Harga Saham Gabungan dan indikator perdagangan intrahari, serta artefak wacana dan komunikasi publik dari media dan komentar pasar yang dapat ditelusuri. Hasil menunjukkan bahwa reaksi ekstrem muncul ketika pengumuman indeks dipersepsikan sebagai penurunan kelayakan investasi, bukan penyesuaian teknis semata. Legitimasi eksternal memperkuat ekspektasi penyesuaian portofolio berbasis indeks sehingga tekanan jual bergerak serempak. Secara paralel, narasi risiko tentang transparansi kepemilikan, porsi saham beredar publik, dan kualitas pembentukan harga memperbesar ketidakpastian, mempercepat perilaku mengikuti arus, dan menipiskan likuiditas hingga memicu penghentian perdagangan sementara serta mendorong reform kebijakan. Temuan ini menegaskan perlunya penguatan transparansi, integritas pengawasan perdagangan, dan tata kelola data kelayakan investasi untuk meningkatkan ketahanan pasar berkembang.
Queues, Service Efficiency, and Social Proof: Multi-Site Non-Participant Observation of Mie Gacoan Loing, Rooswita; Karinda, Aldo Franco; Kowaas, Reimond; Polii, Harke Revo Leonard
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 1 (March 2026)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i1.1383

Abstract

Queues in budget-priced food-service retail commonly arise when customer arrivals exceed service capacity during peak hours. This study examines queuing as a dual phenomenon: an indicator of service-process efficiency and a form of social proof that may shape customers’ decisions to join, remain in, or abandon a queue. Non-participant observations were conducted at three Mie Gacoan branches in North Sulawesi (Manado, Tondano, and Airmadidi) across nine weekend sessions (midday peak 11:00–13:30 WITA; evening peak 18:00–21:30 WITA). Data were compiled from field notes, time logs of estimated waiting times, service-flow mapping using a service blueprint, and anonymized documentation of service artefacts. The findings indicate a multi-stage queue, with bottlenecks shifting across the cashier, preparation, and handover phases. Manado exhibited the highest intensity (maximum queue length: 95 customers; maximum waiting time: 60 minutes) and the greatest number of abandonment events (19), whereas Tondano showed lower levels (62 customers; 42 minutes; 9) and Airmadidi fell in between (78 customers; 50 minutes; 13). Sessions with longer waiting times were associated with higher levels of abandonment; however, persistent queue density during the evening peak suggests that the queue did not subside to low levels over the observation period despite rising time costs. Overall, the results provide descriptive evidence consistent with P1–P3 concerning multi-stage queue dynamics, the influence of service-design variation on where congestion accumulates, and the trade-off between time costs and the social-proof value of queuing in customers’ decisions.
Fomo, Virality, and Saturation: A Netnographic Study of Digital Consumer Behavior towards the Mixue Brand in Indonesia Kainde, Sandra J.R; Polii, Harke Revo Leonard
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 1 (March 2026)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i1.1389

Abstract

This study aims to analyze digital consumer behavior toward the Mixue brand in Indonesia within the dynamics of Fear of Missing Out (FOMO), virality, and saturation through a netnographic approach. Employing a qualitative design, this research uses netnography to examine digital interaction traces within Mixue's online ecosystem in Indonesia, including posts, comments, memes, conversations, and other forms of symbolic participation on social media. The findings indicate that digital consumer behavior toward Mixue develops along a dynamic trajectory. In the initial phase, FOMO stimulates consumer engagement, as Mixue is positioned as a social experience that must be followed in order not to be left behind in the flow of digital trends. This engagement subsequently evolves into virality, sustained through electronic word of mouth (eWOM), meme production, collective humor, and the symbolic participation of netizens. However, the continuous intensity of exposure and symbolic reproduction does not necessarily strengthen affection toward the brand; instead, it generates saturation that shifts engagement from enthusiasm to critical evaluation. In addition, the negotiation of trust and legitimacy suggests that the relationship between digital consumers and the brand is shaped not only by trend-driven logic but also by the need for validation and a sense of security. These findings confirm that digital consumer behavior toward a viral brand is a relational, symbolic, and constantly evolving cultural process.
Co-Authors Heince R.A Wokas Jenny Morasa Kainde, Sandra J.R Karinda, Aldo Franco Kowaas, Reimond Loing, Rooswita Pangemanan, Rifal Richard Sandra J.R. Kainde Tumbel, Noldy Jerry