Article Per Year (5 Year)
p-Index From 2021 - 2026
5.88
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 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 Business, Management & Accounting Journal Smart Dedication: Jurnal Pengabdian Masyarakat Journal of Economics and Management Akurasi
Swarmilah Hariani
Universitas Mercu Buana
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

Published : 46 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 46 Documents
Search

 1   2   3   4   5 
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.
Analisis Tingkat Efisiensi, Efektivitas dan Desentralisasi Fiskal terhadap Kinerja Keuangan Daerah (Studi Kasus pada Kabupaten/Kota di Sumatra Utara) Haryatmoko Haryatmoko; Swarmilah Hariani
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.
Pemberdayaan Berbasis Komunitas bagi Pekerja Migran Indonesia di Penang Hariani, Swarmilah; Setiyawati, Hari; Herliansyah, Yudhi; Oktris, Lin; Bin Rahmad, Khozaeni
Smart Dedication: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2026): Smart Dedication: Jurnal Pengabdian Masyarakat
Publisher : SMART SCIENTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70427/smartdedication.v3i1.251

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesejahteraan pekerja migran Indonesia di Penang, Malaysia, yang menghadapi berbagai tantangan, seperti keterbatasan akses terhadap informasi, pendidikan, dan peluang pengembangan diri. Program pemberdayaan dirancang menggunakan pendekatan partisipatif berbasis komunitas melalui kemitraan dengan organisasi lokal Pertubuhan Masyarakat Indonesia (PERMAI). Metode pelaksanaan meliputi pelatihan terstruktur, diskusi kelompok terfokus, tutorial praktis, serta pendampingan dan konseling personal yang difokuskan pada peningkatan kesadaran hak-hak ketenagakerjaan, literasi keuangan, perlindungan hukum, dan pengembangan kapasitas personal. Kegiatan diikuti oleh pekerja migran Indonesia yang bekerja di sektor formal dan informal, dengan evaluasi dilakukan menggunakan pendekatan kualitatif dan kuantitatif melalui pre-test dan post-test, observasi partisipatif, serta umpan balik peserta. Hasil program menunjukkan peningkatan pengetahuan peserta terkait hak-hak migran dan prosedur perlindungan hukum, peningkatan kepercayaan diri dalam pengambilan keputusan di tempat kerja, serta penguatan literasi keuangan dan perencanaan masa depan. Secara kualitatif, program juga berhasil membangun solidaritas dan jejaring sosial antarpekerja migran sebagai modal sosial komunitas. Temuan ini menegaskan bahwa pemberdayaan berbasis pengetahuan dan pendampingan komunitas efektif dalam mendukung kesejahteraan pekerja migran Indonesia serta berkontribusi terhadap pencapaian Tujuan Pembangunan Berkelanjutan (SDGs), khususnya tujuan terkait pekerjaan layak, pengurangan ketimpangan, dan penguatan institusi sosial.
The Interplay Between Money Attitudes, Financial Management Behaviour and Financial Well‑Being: The Moderator Effect of Financial Risk Tolerance Swarmilah Hariani; Swarmilah Hariani; A Fakhrorazi; Rusdi Omar; Hafiz Abdul Samee Malik; Apollo Daito
Business, Management & Accounting Journal (BISMA) Vol. 3 No. 1 (2026): BISMA Journal March 2026
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v3i1.124

Abstract

This study investigates the relationship between attitudes toward money, financial management behaviour, and financial well-being among both public and private sector lecturers in Indonesia. The aim is to understand how individuals' perceptions and attitudes toward money influence their financial management practices and, consequently, their overall financial well-being. Data were collected through a survey administered to 393 respondents, and the analysis underscores the significance of financial literacy and sound financial management behaviour. The findings reveal that attitudes toward money have a substantial and positive effect on financial management behaviour. Furthermore, financial management behaviour was found to significantly contribute to enhancing individuals' financial well-being. The study also identified attitudes toward money as an intervening variable that strengthens the relationship between financial management behaviour and financial well-being. Conversely, financial risk tolerance was not found to be a moderating factor in the relationships between attitudes toward money and financial well-being, nor between financial management behaviour and financial well-being. These results highlight the critical importance of a comprehensive understanding of attitudes toward money to better inform strategies aimed at improving individual financial management and overall financial well-being.
Determinan Opini Audit Going Concern: Ukuran Perusahaan Sebagai Variabel Moderasi Menggunakan Logistics Regression Analysis Natalie Amelia Putri; Swarmilah Hariani
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.
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.
Co-Authors A Fakhrorazi A Halim Achmadi Achmadi Adhilla Aninta Putri Ali Akhmadi Apollo Apollo Apollo Daito Ardio Sagita Bernarda Kriswulan Bucharni Bin Rahmad, Khozaeni Bunayah, Rahma Chyntia Ambar Sugiharti Danung Nurdiatama Debbie Yoshida Desti Marjanah Diana Purnama Lestari Donant Alananto Iskandar Dudi Permana Elvando Pelupessy Fazri, Fanisyah Hafiz Abdul Samee Malik Hari Setiyawati Harnovinsah Harnovinsah Haryatmoko Haryatmoko Hendryadi Hendryadi Indah Kusuma Astuti Inne Marita Isah Shehu Mohammed Itang Itang Lin Oktris Lusia Sri Arini Malik, Hafiz Abdul Samee Martkliana, Azhyqa Rereantica Melina Febi Awani Melissa Astuti Pasaribu Mindana, Eliong Jose Miranti Harwaningrum, Miranti Mochamad Soelton Natalie Amelia Putri Purba, Hansian Putri, Natalie Amelia Putri, Nazila Rahma Bunayah Rahmi, R. Roy Budiharjo Rusdi Omar Saragih, Siska Novita Sisdiana, Awalliyah Siska Novita Saragih Suryani Swarmilah Hariani 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