Article Per Year (5 Year)
p-Index From 2021 - 2026
5.669
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Manajemen dan Bisnis (JIMB) MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Gorontalo Accounting Journal Jurnal Manajemen Strategi dan Aplikasi Bisnis AKURASI: Jurnal Riset Akuntansi dan Keuangan SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JUDICIOUS: Journal of Management Golden Ratio of Mapping Idea and Literature Format Akademika : Jurnal Pemikiran Islam Journal of Accounting and Finance Management (JAFM) JURNAL ECONOMINA Jurnal Riset Manajemen dan Bisnis Jurnal Pengabdian Bukit Pengharapan Journal Accounting International Mount Hope AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Pengabdian Masyarakat Journal of Economics and Management Akurasi
Swarmilah Hariani
Universitas Mercu Buana
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

Published : 43 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 43 Documents
Search

 1   2   3   4   5 
The Effectiveness of Persuasive Communication in Change Management: A Human Resource Management Perspective Rahmi, R.; Hariani, Swarmilah
Golden Ratio of Mapping Idea and Literature Format Vol. 3 No. 1 (2023): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v3i1.358

Abstract

The contemporary organizational landscape is characterized by constant change, necessitating effective change management strategies to navigate through uncertainties and sustain success. Persuasive communication emerges as a crucial tool within this context, enabling stakeholders to overcome resistance and mobilize support for organizational transformations. Studies within human resource management (HRM) underscore the pivotal role of persuasive communication in driving change, emphasizing its ability to sway opinions, inspire action, and cultivate shared visions among stakeholders. Key themes include the importance of timing, employee profiles, two-way communication, and message strategies in enhancing change satisfaction and managing public sector change. Persuasive communication goes beyond information dissemination, aiming to create resonance and foster buy-in among diverse audiences by leveraging emotional appeal and crafting compelling narratives. It requires a nuanced understanding of human psychology, communication dynamics, and organizational culture, along with strategic alignment with broader organizational goals and values. In the digital age, where communication is increasingly mediated by digital technologies and social media platforms, HRM professionals must leverage the latest tools and techniques to amplify their persuasive efforts and drive meaningful change amidst information overload and fragmented attention spans. Ultimately, persuasive communication serves as a linchpin for connecting organizational aspirations with individual perspectives, fostering alignment and synergy that propel change initiatives forward.
The effect of receivables turnover, inventory turnover and current ratio on profitability Yusup, Wahyu Ersandi; Hariani, Swarmilah
Jurnal Riset Manajemen dan Bisnis Vol 8 No 1 (2023)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jrmb.v8i1.987

Abstract

Manufacturing companies in the food and beverage sub-sector in 2015-2019 show corporate profit figures that fluctuate yearly. With this phenomenon, companies must strive to increase profits through cost management and know the factors that significantly influence the level of Return On Assets. This study aims to determine the effect of Accounts Receivable Turnover, Inventory Turnover, and Current Ratio on Return on Assets. The population of the food and beverage sub-sector companies listed on the Indonesia Stock Exchange 2015-2019 is 130, with a sample of 70 using a purposive sampling technique. This study uses quantitative causal analysis. The results of this study indicate that Accounts Receivable Turnover (X1) and Inventory Turnover (X2) has a significant negative effect. In contrast, the Current Ratio (X3) significantly positively affects Return on Assets.
PENANAMAN PELATIHAN PENGELOLAAN KEUANGAN DAN PEMASARAN UNTUK PENGEMBANGAN USAHA WARUNG Purba, Hansian; Harwaningrum, Miranti; Hariani, Swarmilah
Jurnal Pengabdian Bukit Pengharapan Vol. 3 No. 2 (2023)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i1.227

Abstract

Untuk itu dilaksanakan pengabdian kepada mitra warung makan dengan membantu agar dapat mengembangkan warung makannya. Kegiatan yang dilakukan adalah memberikan pengetahuan tentang pembukuan, pengelolaan keuangan dengan teori dan praktek, manajemen pemasaran dan kewirausahaan. Pengaturan ruangan makan dan dapur agar nampak bersih dan tertata. Luaran pengabdian ini adalah agar pemilik warung lebih terampil dalam mengelola usah warung nasi dan diharapkan dengan mengetahui pengetahuan diatas akan lebih berkembang dan menjadi tujuan konsumen untuk makan di warung nasi. Setelah diberikan pelatihan mitra mendapat pengetahuan keuangan maka mitra dapat melakukan pembukuan setiap hari sehingga dengan pembukuan tersebut mereka bisa merancang pengembangan usahanya. Pengatahuan pemasaran dan kewirausahaan bisa menunjang keberhasilan warung makan nasi saat ini dan mendatang dan pada akhirnya pengembangan warung nasi akan meningkatkan taraf hidup dan perekonomian mitra.
DETERMINAN KUALITAS LAPORAN KEUANGAN PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA TAHUN 2017 - 2021 Putri, Nazila; Hariani, Swarmilah
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.198

Abstract

This research aimed to analyze the influence firm size and leverage on financial reporting quality with profitability as a moderating variabel. The population that the subject of research were companies listed on Bursa Efect Indonesia in the period 2017-2021. The method of determining the sample in this study used purposive sampling technique and obtained 90 sample observation data. This research is casual research and data analysis was done by moderation regression analysis using SPSS version 25 program.The Result of dana analysis showed that firm size had positive effect to financial reporting quality, leverage had no effect to financial reporting quality, profitability couldn’t moderate influence of firm size and leverage towards financial reporting quality.
Dynamics Of Asean, US, and China Capital Market Relations: Before, During and Post Covid-19 Hariani, Swarmilah; Halim, Abdul; Hendryadi, Hendryadi; Budiharjo, Roy; Malik, Hafiz Abdul Samee
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.34137

Abstract

Purpose: The study aims to uncover the dynamics of the relationship between ASEAN countries (Malaysia, Singapore, Thailand, and the Philippines), the US, and China to the Indonesian capital market. Methodology/approach: This study uses weekly composite stock price index data for two observation periods: January 2016 to December 2019 (pre-COVID-19) and January 2020 to December 2023 (during and post-COVID-19). The econometric model is analyzed separately for (i) Indonesia and other ASEAN markets, and (ii) Indonesia, the US, and China. Findings: The ARDL cointegration analysis reveals that before COVID-19, the Indonesian stock market was influenced by Malaysia, the Philippines, and Thailand within the ASEAN data group, while only China had a long-term impact within the Indonesia-US-China data group. In the short term, there was a stronger link between the Indonesian capital market and Malaysia compared to Singapore, the Philippines, and Thailand. After the pandemic, there was a significant increase in the relationship between China's capital market and Indonesia, while the impact of the U.S. stock exchange on Indonesia was considered insignificant in the short term. Practical implications: This study can help investors and policymakers make informed decisions regarding portfolio diversification and risk management. More importantly, the long-term impact of China on the Indonesian stock market; so investors in Indonesia need to monitor and assess developments in the Chinese market for potential long-term implications. Originality/value: This study offers new insights into the dynamics of the relationship between the Indonesian capital market and ASEAN, the US, and China; a topic that has been relatively under-researched in the context before and after the COVID-19 pandemic.
Determinan Leverage dan Capital Intensity Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Menggunakan Moderated Regression Analysis Fazri, Fanisyah; Hariani, Swarmilah; Mindana, Eliong Jose
Journal of Economics and Management Vol. 2 No. 2 (2024): Journal of Economics and Management, August 2024
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/ecoma.v2i2.51

Abstract

This study aims to examine the effect of Leverage and Capital Intensity on Tax Avoidance with Company Size as a moderation variable. The population in this study is primary consumer goods sector companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The sampling method in this study used purposive sampling techniques and obtained 215 samples of observation data. The data used is secondary data where financial statements are obtained from the official IDX website and the web of each company. The analysis method carried out is a multiple linear regression model with the help of the SPSS program version 25. The results of this study show that leverage does not have a significant effect on tax avoidance, capital intensity has a positive and significant effect on tax avoidance. The size of the company is not able to moderate the effect of leverage and capital intensity on tax avoidance
HUBUNGAN KARAKTERISTIK TUJUAN ANGGARAN DAN KINERJA APARAT PEMERINTAH DAERAH Inne Marita; Swarmilah Hariani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i1.145

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Karakteristik Tujuan Anggaran terhadap Kinerja Aparat Pemerintah Daerah. Objek penelitian ini dilakukan pada 15 SKPD (Satuan Perangkat Kerja Daerah) bagian perencanaan atau anggaran dan keuangan Provinsi DKI Jakarta. Penelitian ini dilakukan terhadap 76 responden dengan menggunakan data primer melalui kuesioner yang disebarkan langsung kepada para responden. Metode analisis yang digunakan pada penelitian ini adalah analisis regresi liner berganda. Hasil penelitian ini menunjukan bahwan partisipasi anggaran, umpan balik anggaran dan kesulitan tujuan anggaran tidak berpengaruh terhadap kinerja aparat pemrintah daerah. Sedangkan variabel kejelasan tujuan anggaran dan variabel evaluasi anggaran berpengaruh terhadap kinerja aparat pemerintah daerah. Hasil uji simultan mengungkapkan bahwa variabel partisipasi anggaran, kejelasan tujuan anggaran, evaluasi anggaran, umpan balik anggaran serta kesulitan tujuan anggaran secara bersama-sama berpengaruh terhadap kinerja aparat pemerintah daerah.
Analisa Rasio Kemandirian Daerah dan Rasio Keuangan Terhadap Kinerja Keuangan Pemerintah Daerah Melina Febi Awani; Swarmilah Hariani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 2 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i2.158

Abstract

This study aims to analyze the performance of local governments in all districts on the island of Sumatra for the 2015-2018 budget year. The data used is secondary data obtained from the Audit Board of the Republic of Indonesia in the form of a Budget Realization Report for the 2015-2018 fiscal year. This study is a descriptive study using an analysis of regional independence ratios and financial ratios to assess the performance of local governments in all districts on the island of Sumatra. The results showed that, the development of the level of regional independence of all districts on the island of Sumatra during 2015-2018 was at a low point, namely with an average yield of only 25%, so for the development of the level of efficiency in the management of regional expenditures of all districts on the island of Sumatra, it can be said less efficient. And then for the development of the level of effectiveness of the management of Regional Original Income, it can be said to be effective, namely with an average yield of above 90%, while for the growth rate of Regional Original Income it is still in a fluctuating condition.
TINGKAT KEMANDIRIAN KEUANGAN RUMAH SAKIT UMUM PUSAT BADAN LAYANAN UMUM MILIK KEMENTERIAN KESEHATAN REPUBLIK INDONESIA Indah Kusuma Astuti; Swarmilah Hariani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 2 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i2.177

Abstract

The purpose of this study is to determine the effect of financial performance as measured by indicators of current ratio, fixed asset turnover, return on asset and service performance as measured by indicators of bed occupancy ratio, turn over interval, and length of stay on the level of hospital financial independence. Object this research is a public hospital owned by the Ministry of Health of the Republic of Indonesia which has become the Public Service Agency (BLU). This study uses secondary data in 2016-2018.The results of this study indicate that financial performance (current ratio, fixed asset turnover, return on asset) and service performance (bed occupancy ratio, turn over interval, length of stay) together the same have a positive influence and significantly to the independence of the financial hospital measured by the indicator cost recovery rate. Partially, current ratio has a negative effect significant, fixed asset turnover have a positive effect not significant, return on assets have a positive effect of significant, bed occupancy ratio has a positive effect not significant, turn over interval have a positive effect not significant, and the length of stay have a negative effect not significantly to the independence of the financial hospital measured by the indicator cost recovery rate.
Dampak Audit Judgment, Skeptisme Profesional, Situasi Audit Dan Lingkup Audit Terhadap Pemberian Opini Audit Danung Nurdiatama; Swarmilah Hariani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 3 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i3.224

Abstract

The purpose of this study was to analyze the effect of audit judgment, professional skepticism, audit situation, and audit scope on the accuracy of the audit opinion. The object of this research is Principal State Financial Audit IV (AKN IV) on The Audit Board of The Republic of Indonesia. This research was conducted using a sample of as many as 80 respondents. Determinants of the sample using a purposive sampling method. The design of this research a causal relationship. Therefore, the analysis of the data used is structural equation modeling using partial least squares. The result of this research suggests that the culture of the organization and the audit judgment professional skepticism, situation audit not significant impact on the implementation of the audit opinion. While the audit scope has some positive effects significantly on the implementation of the audit opinion. This is evidenced by the results of the partial test (t-test) demonstrated the significant value of one independent variable that supports the hypothesis.
Co-Authors A Halim Achmadi Achmadi Adhilla Aninta Putri Ali Akhmadi Apollo Apollo Ardio Sagita Arini, Lusia Sri Bernarda Kriswulan Bucharni Bunayah, Rahma Chyntia Ambar Sugiharti Daito, Apollo Danung Nurdiatama Desti Marjanah Diana Purnama Lestari Donant Alananto Iskandar Dudi Permana Elvando Pelupessy Fazri, Fanisyah Harnovinsah Harnovinsah Hendryadi Hendryadi Indah Kusuma Astuti Inne Marita Isah Shehu Mohammed Itang Itang Johannes Haryatmoko Lusia Sri Arini Malik, Hafiz Abdul Samee Martkliana, Azhyqa Rereantica Melina Febi Awani Melissa Astuti Pasaribu Mindana, Eliong Jose Miranti Harwaningrum, Miranti Mochamad Soelton Purba, Hansian Putri, Natalie Amelia Putri, Nazila Rahma Bunayah Rahmi, R. Roy Budiharjo Saragih, Siska Novita Sisdiana, Awalliyah Siska Novita Saragih Suryani Tantri Yanuar Rahmat Syah Taufik Akbar Venny Venny Veny Veny Wahyu Ersandi Yusuf Yanto Ramli Yenny Dwi Handayani Yoshida, Debbie Yudhi Herliansyah YULIA AGUSTINA Yulia Agustina Yulia Yustikasari Yulius Dharma Yusuf, Wahyu Ersandi Yusup, Wahyu Ersandi