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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Manajemen dan Bisnis (JIMB) MIX : Jurnal Ilmiah Manajemen 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

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Determinan Kecenderungan Kecurangan Akuntansi Adhilla Aninta Putri; Swarmilah Hariani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 1 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i1.225

Abstract

This research aims to prove the influence of the effectiveness of internal control, compliance with accounting rules, compensation, and asymmetry information against the tendency of accounting fraud. The object of this research was conducted on local government employees in the Pekanbaru City Regional Work Unit (SKPD) total 43 SKPD. This research was conducted against the 108 respondents using primary data through a questionnaire that was distributed directly to the respondents. The results of this study indicate that the effectiveness of internal control, compliance with accounting rules, compensation significant negative effect on the tendency of accounting fraud, and asymmetry of information significant positive effect on the tendency of accounting fraud. Test results revealed that the simultaneous effectiveness of internal control, compliance with accounting rules, compensation, and asymmetry information collectively influence the tendency of accounting fraud. Penelitian ini bertujuan untuk membuktikan dampak Keefektifan Pengendalian Internal, Ketaatan Aturan Akuntansi, Kesesuaian Kompensasi dan Asimetri Informasi terhadap Kecenderungan Kecurangan Akuntansi. Objek penelitian ini dilakukan pada pegawai pemerintah daerah yang ada dalam Satuan Kerja Perangkat Daerah (SKPD) Kota Pekanbaru yang berjumlah 43 SKPD. Penelitian ini dilakukan terhadap 108 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 bahwa pengendalian internal, ketaatan aturan akuntansi, kesesuaian kompensasi berpengaruh negatif signifikan terhadap kecenderungan kecurangan akuntansi dan asimetri informasi berpengaruh positif signifikan terhadap kecenderungan kecurangan akuntansi. Hasil uji simultan mengungkapkan bahwa pengendalian internal, ketaatan aturan akuntansi, kesesuaian kompensasi dan asimetri informasi secara bersama-sama berpengaruh terhadap kecenderungan kecurangan akuntansi.
Pengaruh Komponen Keputusan Keuangan Terhadap Nilai Perusahaan Bernarda Kriswulan Bucharni; Swarmilah Hariani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.537

Abstract

This research was conducted to analyze the impact of investment decisions, funding decisions, and dividend decisions on firm value. The object of this research is the sector of trading and service companies listed on the Indonesia Stock Exchange. The sampling method in this research used the purposive sampling technique to get as many as 70 samples. The data analysis process used multiple linear regression analysis models processed by SPSS 25 application software. The results of this research indicate that investment decisions and dividend decisions have a significant positive effect on firm value. Meanwhile, funding decisions do not affect firm value.
Emotional quotient, healthy lifestyle dan integritas terhadap kualitas audit Swarmilah Hariani; Roy Budiharjo; Donant Alananto Iskandar
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i1.568

Abstract

This study aims to find out the Implications of Emotional Quotient, Healthy Lifestyle and Integrity on Audit Quality at BPK RI Jakarta. The population in this study are auditors who work at the Supreme Audit Agency of the Republic of Indonesia. The sampling technique in this research is random sampling, the sample is 78 respondents in AKN VI BPK RI. This research uses survey method. The results of this study are Emotional Quotient and Healthy Lifestyle have a significant impact on audit quality, while Integrity has no positive and significant impact on Audit Quality. Auditors apply ethical rules well or have high Emotional Quotient, and also Auditors who have complex tasks must always maintain their fitness so that it is necessary to apply a healthy lifestyle so that they are always primed in carrying out their audit assignments, the audit quality will tend to increase. Auditor integrity is an academic quality that will foster trust and will subsequently lead to compliance with the decisions made. In this study, the auditor's behavior is in favor of anyone and there is an interest or tactics in the audit procedure while in the field inspection process. The auditor is the spearhead of the implementation of the audit task that should be able to increase the knowledge already possessed so that the application of knowledge can be maximized in practice.
Hermeneutics of Schleiermacher, Dilthey, Heidegger and Gadamer on Financial Statements in the Indonesia Stock Exchange (2010–2024) Apollo, Apollo; Hariani, Swarmilah; Herliansyah, Yudhi
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2284

Abstract

This study investigates the interpretive and philosophical dimensions of financial reporting practices on the Indonesia Stock Exchange (IDX) from 2010 to 2024, through the lens of classical and contemporary hermeneutics. Rooted in the traditions of Friedrich Schleiermacher, Wilhelm Dilthey, Martin Heidegger, and Hans-Georg Gadamer, this research reinterprets financial reports particularly annual and sustainability disclosures not as neutral, technical documents, but as culturally embedded, historically conditioned texts. These documents are viewed as expressions of corporate subjectivity and intersubjective engagement with stakeholders, regulators, and the public. The research adopts a qualitative interpretive methodology, emphasizing textual exegesis over empirical generalization. Drawing on the hermeneutic principles of pre-understanding, historicality, and the fusion of horizons, this paper performs a layered reading of selected financial statements from Indonesian public companies across multiple sectors. The study highlights how financial narratives evolve in language, structure, tone, and ethical framing over time. The novelty of this research lies in the formulation of a new conceptual framework: Narrative Legitimacy Construction Theory (NLCT). NLCT posits that financial reporting is not merely about compliance or representation, but a dynamic narrative strategy used by firms to construct legitimacy in fluctuating political-economic environments. This theory integrates hermeneutic phenomenology with semiotic accounting, showing how meaning-making in financial texts reflects deeper ontological claims about value, risk, time, and responsibility. The findings reveal a shift from mechanistic, number-driven disclosure to ethically resonant narratives, particularly after the implementation of digital transparency frameworks and sustainability mandates. Companies strategically deploy metaphors, temporal references, and identity claims to construct a coherent and persuasive corporate image. This research contributes to the development of post-positivist accounting thought, expands the hermeneutic approach to financial analysis, and informs practitioners and regulators about the embedded ethical and narrative dimensions of financial communication.
Determinan Tax Avoidance: Kualitas Audit Sebagai Variabel Moderasi Menggunakan Regression Analysis Yulia Agustina; Swarmilah Hariani
JURNAL ECONOMINA Vol. 3 No. 9 (2024): JURNAL ECONOMINA, September 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i9.1424

Abstract

Tax avoidance is a transaction scheme aimed at minimizing the tax burden by taking advantage of the weaknesses in a country's tax provisions, so that tax experts state that it is legal because it does not violate tax regulations. This study aims to determine and examine the effect of institutional ownership, managerial ownership, and leverage on tax avoidance with audit quality as a moderating variable. The data source in this study is the financial statement data of retail companies listed on the Indonesia Stock Exchange for the period 2018-2022. The total population was obtained as many as 32 companies, then the sample of this study was obtained by purposive sampling technique which resulted in a sample of 27 companies for further research. The analysis technique used is multiple linear regression analysis managed through SPSS 25. The results of this study indicate that institutional ownership affects tax avoidance, while managerial ownership, and leverage have no effect on tax avoidance. In addition, this study shows that audit quality is able to moderate institutional ownership, managerial ownership, and leverage on tax avoidance.
Kinerja Keuangan Pemerintah Daerah: Ukuran Pemerintah Daerah, Belanja Modal, Belanja Rutin, dan Indeks Reformasi Birokrasi Budiharjo, Roy; Hariani, Swarmilah; Sagita, Ardio
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3712

Abstract

This study aims to analyze the influence of local government size, capital expenditure, routine expenditure, and the bureaucratic reform index on the financial performance of local governments in Central Java Province. Secondary data were collected from district and city governments in Central Java Province, with samples selected using a purposive sampling method based on local government financial reports and information on the bureaucratic reform index from 2019-2021. This study employs multiple linear regression analysis with partial testing using the t-statistic, following classical assumption testing. The results indicate that local government size has a significant positive effect on financial performance, while capital and routine expenditures have significant negative effects. Conversely, the bureaucratic reform index has no effect on financial performance. The findings provide insights for local governments in managing finances to improve efficiency and effectiveness in public service delivery.
PELATIHAN PENGHITUNGAN LABA RUGI FISKAL UNTUK MENGHITUNG PAJAK PENGHASILAN BADAN Yoshida, Debbie; Handayani, Yenny Dwi; Hariani, Swarmilah
BESIRU : Jurnal Pengabdian Masyarakat Vol. 1 No. 9 (2024): BESIRU : Jurnal Pengabdian Masyarakat, September 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/cj4ems67

Abstract

Kompetensi keahlian Akuntansi dan Keuangan Lembaga merupakan salah satu jurusan di SMK (Sekolah Menengah Kejuruan) yang mempersiapkan lulusannya mempunyai kompetensi dibidang akuntansi yang dapat bekerja dengan terampil dibidang akuntansi dan perpajakan. Dalam perhitungan laba rugi fiskal siswa harus banyak mengerjakan praktik rekonsiliasi fiskal agar dapat menghitung laba rugi fiskal dengan benar sebagai dasar dalam perhitungan pajak terutang badan. Kegiatan pelatihan ini bertujuan untuk meningkatkan pemahaman siswa dibidang perpajakan khususnya dalam perhitungan laba rugi fiskal yang menjadi dasar dalam menghitung pajak penghasilan badan. Metode pelaksanaan berupa pelatihan dengan ceramah dan praktik perhitungan laba rugi fiskal. Kegiatan ini dilaksanakan pada siswa SMKN 25 Jakarta. Hasil kegiatan ini terjadi peningkatan pemahaman siswa dalam memahami perhitungan laba rugi fiskal dan diharapkan dapat menghitung pajak penghasilan dengan benar sesuai dengan peraturan perpajakan yang berlaku dan menjadi tenaga kerja yang terampil dan diterima oleh dunia usaha dan industri.
Determinan Opini Audit Going Concern: Ukuran Perusahaan Sebagai Variabel Moderasi Menggunakan Logistics Regression Analysis Putri, Natalie Amelia; Hariani, Swarmilah
JURNAL ECONOMINA Vol. 3 No. 1 (2024): JURNAL ECONOMINA, Januari 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i1.1118

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris Pengaruh Likuiditas, Leverage, dan Financial Distress terhadap Opini Audit Going Concern dengan Ukuran Perusahaan sebagai Variabel Moderasi. Populasi dalam penelitian ini yaitu perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019-2021. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling dan diperoleh 171 data observasi. Metode analisis data yang digunakan pada penelitian ini adalah analisis regresi logistik dengan pendekatan MRA (Moderated Regression Analyze) menggunakan bantuan program aplikasi SPSS 25. Hasil penelitian ini menunjukkan bahwa (1) Likuiditas berpengaruh negatif terhadap opini audit going concern, (2) Leverage tidak berpengaruh terhadap opini audit going concern, (3) Financial distress berpengaruh positif terhadap opini audit going concern, (4) Ukuran perusahaan mampu memoderasi pengaruh likuiditas terhadap opini audit going concern, (5) Ukuran perusahaan tidak mampu moderasi pengaruh leverage terhadap opini audit going concern, (6) Ukuran perusahaan mampu memoderasi pengaruh financial distress terhadap opini audit going concern.
The Effect of Receivables Turnover, Inventory Turnover and Current Ratio on Profitability Yusuf, Wahyu Ersandi; Hariani, Swarmilah
Jurnal Ilmiah Manajemen dan Bisnis Vol 10, No 1 (2024): Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jimb.v9i3.18482

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.
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.
Co-Authors A Halim Achmadi Achmadi Adhilla Aninta Putri Ali Akhmadi Apollo Apollo Ardio Sagita Bernarda Kriswulan Bucharni Bunayah, Rahma Chyntia Ambar Sugiharti 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 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