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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

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Pengaruh Audit Tenure, Ukuran Kap, dan Umur Perusahaan terhadap Audit Report Lag dengan Komite Audit Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Sisdiana, Awalliyah; Hariani, Swarmilah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 1 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/htnd8029

Abstract

This study aims to analyze and obtain empirical evidence regarding the effect of audit tenure, KAP size, and company age on audit report lag with audit committee as moderating variable. This research design is descriptive and causal. The population in this study were property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2023. The research sample was determined using purposive sampling method and obtained a sample size of 52 companies downloaded through the official website www.idx.co.id. The research was conducted for 5 years so that 260 sample data were obtained. The type of data used is secondary data and the analysis method used to test the hypothesis in this study is multiple linear regression and moderation regression with SPSS software version 22. The contribution of this research is theoretical contribution, practical contribution, and policy contribution. The results of this study indicate that audit tenure and company age have a negative effect on audit report lag. In addition, the audit committee is able to moderate the effect of audit tenure and company age on audit report lag, but is unable to moderate the effect of KAP size on audit report lag.
Peran Spiritualitas Islam dan Keterlibatan dalam Membentuk Persepsi Etika Mahasiswa Daito, Apollo; Hariani, Swarmilah; Arini, Lusia Sri
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2882

Abstract

Ethical violations in the accounting profession continue to raise global concerns, and universities play a central role in shaping the integrity of future professionals. This study aims to examine the influence of Islamic Spiritual Intelligence (ISI), Love of Money (LOM), and Engagement (ENG) and Accounting Students’ Ethical Perception (ASEP) in Indonesia. Using the framework of Moral Self-Regulation Theory, this research adopts a quantitative approach with an explanatory survey method. Three hundred twenty-two questionnaires were distributed, and 302 valid responses were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with Smart PLS 4.0. The findings show that ISI significantly reduces students' materialistic tendencies (LOM) and enhances their engagement in academic and social activities. ISI also has a direct and indirect effect on students' ethical perceptions. Engagement positively influences ethical perceptions and partially mediates the effects of ISI and LOM. Additionally, the interaction between LOM and ENG negatively impacts ethical perception, indicating that high engagement may buffer the adverse effects of materialism. The study contributes to the literature by highlighting the critical role of spirituality and affective involvement in moral development, especially within Muslim-majority contexts. The findings recommend that higher education institutions integrate spiritual values and student engagement into ethics curricula to promote holistic character education.  
Analisis Tingkat Efisiensi, Efektivitas dan Desentralisasi Fiskal terhadap Kinerja Keuangan Daerah (Studi Kasus pada Kabupaten/Kota di Sumatra Utara) Haryatmoko, Haryatmoko; Hariani, Swarmilah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 3 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i3.2459

Abstract

This study aims to analyze the performance of local governments in all districts in Province of North Sumatra for the 2017-2021 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 2017-2021 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 in Province of North Sumatra. The results showed that the development of the level of efficiency in the management of regional expenditures of all districts in Province of North Sumatra, it can be said less efficient which is the percentage of average yield above 90%.  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 80%, while for the decentralization of Regional Original Income  is on the low level.
No pork, no lard, no trust? examining halal literacy, brand trust, and religiosity in Indonesia's halal market Sari, Santi Retno; Hendryadi, Hendryadi; Oktrivina, Amelia; Setyanto, Eddy; Hariani, Swarmilah
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/serambi.v7i3.1837

Abstract

Purpose – This study examines the mediating role of brand trust in the relationship between halal certified literacy and purchase intention, and the moderating role of religiosity among university students in Jakarta. Methodology – A quantitative causal-explanatory design was used. Data were collected from 101 university students across four universities in Jakarta. Hypotheses were tested using PLS-SEM with bootstrapping. Findings – Halal certified literacy positively affects both brand trust and purchase intention. Brand trust also positively influences purchase intention and fully mediates the relationship between halal literacy and purchase intention. Religiosity significantly moderates the relationship between halal literacy and brand trust, and strengthens the indirect effect of halal literacy on purchase intention through brand trust. All six hypotheses were accepted. Originality/Value – This study extends the Theory of Planned Behavior by positioning halal certified literacy as an antecedent of brand trust and introducing religiosity as a boundary condition that amplifies the effect of halal literacy on trust. It also provides empirical evidence from an under-researched context: Muslim university students in Indonesia who face informal halal claims like "no pork, no lard, no mirin." The findings offer practical insights for businesses, certification bodies, and policymakers.
Financial Performance and Earnings Management: The Moderating Role of Digital Transformation Budiharjo, Roy; Rahman, Asrarul; Rahmadewi, Idayu; Hariani, Swarmilah; Dananjaya Basri, Adam Royan
JURNAL ECONOMINA Vol. 5 No. 4 (2026): JURNAL ECONOMINA, April 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i4.1935

Abstract

This study aims to examine the effect of financial performance on earnings management and the moderating role of digital transformation in this relationship. Financial performance is proxied by Return on Assets (ROA) and firm size, earnings management is measured using discretionary accruals based on the Modified Jones Model, and digital transformation is measured through a digital keyword disclosure index derived from company annual reports. The population consists of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024, with a purposive sample of 39 companies. Data analysis employs Moderated Regression Analysis (MRA) using IBM SPSS Statistics 26. The findings indicate that ROA and firm size do not significantly affect earnings management directly. Similarly, digital transformation does not moderate the relationship between ROA and earnings management. However, digital transformation significantly moderates the effect of firm size on earnings management, where large infrastructure companies with intensive digital transformation adoption exhibit a stronger tendency toward earnings management. These findings suggest that digital transformation plays a double-edged role in financial reporting governance and does not automatically reduce managerial opportunism; rather, it may generate new performance pressures that encourage earnings management in larger firms. This study contributes to the accounting literature in the digital era, particularly in understanding the interaction between digital transformation and financial reporting in the Indonesian infrastructure sector.
Co-Authors A Halim Achmadi Achmadi Adhilla Aninta Putri Ali Akhmadi Apollo Apollo Ardio Sagita Bernarda Kriswulan Bucharni Bunayah, Rahma Chyntia Ambar Sugiharti Daito, Apollo Dananjaya Basri, Adam Royan Danung Nurdiatama Debbie Yoshida Desti Marjanah Diana Purnama Lestari Donant Alananto Iskandar Dudi Permana Elvando Pelupessy Fazri, Fanisyah Harnovinsah Harnovinsah Hendryadi Hendryadi Idayu Rahmadewi 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 Oktrivina, Amelia Purba, Hansian Putri, Natalie Amelia Putri, Nazila Rahma Bunayah Rahman, Asrarul Rahmi, R. Roy Budiharjo Santi Retno Sari, Santi 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 Yudhi Herliansyah Yulia Agustina YULIA AGUSTINA Yulia Yustikasari Yulius Dharma Yusuf, Wahyu Ersandi Yusup, Wahyu Ersandi