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All Journal Al-Kharaj: Journal of Islamic Economic and Business KOLONI Jurnal Administrasi Profesional Journal of Innovative and Creativity Horizon: Indonesian Journal of Multidisciplinary Journal of Accounting, Economics, and Business Education Indonesian Journal of Taxation and Accounting
Muhammad Husni
Politeknik Negeri Tanah Laut
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Dampak Pemanfaatan Teknologi Informasi terhadap Ketepatan Waktu Laporan Audit di Masa Pandemi Muhammad Husni; Soemarno Hidayatullah S
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.3194

Abstract

Pandemi Covid-19 memberikan dampak ekonomi dan keuangan yang signifikan secara global, serta menimbulkan berbagai permasalahan dalam pelaksanaan audit, termasuk penurunan kualitas audit dan kesulitan keuangan. Kondisi ini mendorong perlunya pemanfaatan teknologi informasi sebagai solusi alternatif dalam proses audit selama masa pandemi. Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan teknologi informasi terhadap ketepatan waktu pelaporan audit selama pandemi Covid-19. Penelitian ini menggunakan metode kuantitatif dengan populasi seluruh auditor pada KAP Yaniswar dan Rekan, dan melibatkan 32 responden yang dipilih menggunakan teknik saturated sampling. Pengumpulan data dilakukan melalui penyebaran kuesioner, dan dianalisis menggunakan data quality tests, classical assumption tests, dan hypothesis tests Hasil penelitian menunjukkan bahwa penggunaan teknologi informasi tidak berpengaruh secara signifikan terhadap ketepatan waktu pelaporan audit pada kantor akuntan publik selama masa pandemi. Kata Kunci: Audit, Ketepatan Waktu, Pandemi Covid-19, Teknologi Informasi, Technology Acceptance Model (TAM)
The Mechanism of Good Corporate Governance, Financial Performance, and Stock Returns on Company Value Anto Andreawan; Muhammad Husni; M. Fadly Syahputra
Journal of Accounting, Economics, and Business Education Vol. 4 No. 1 (2026): JAEBE, Mei 2026
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/bhqb0h43

Abstract

This study aims to examine the effects of good corporate governance (GCG), financial performance, and stock returns on firm value among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2017–2019 period. Employing an exploratory research design, this analysis utilizes multiple linear regression and moderation regression analysis (MRA). The study population consists of manufacturing companies, with a sample of 142 companies selected due to their diverse subsectors, large production scale, and significant capital requirements, which demand effective asset management to generate high returns. Corporate value is measured using Tobin’s Q. The results indicate that GCG (board size and audit committee size), financial performance (ROA, NPM, PER), and stock returns simultaneously and significantly influence corporate value. Partially, all variables studied namely ROA, NPM, PER, board size, audit committee size, and stock returns have a significant influence on firm value. The MRA results indicate that the interaction between the board of commissioners and financial performance (NPM, PER) significantly influences firm value, but this is not the case for the interaction between the board of commissioners and ROA. Similarly, the interaction between the audit committee and NPM and PER significantly influences firm value, while the interaction between stock returns and ROA, NPM, and PER also demonstrates a significant influence.
Determinan Resiliensi Keuangan pada UMKM di Indonesia: Peran Manajemen Modal Kerja, Perencanaan Keuangan, dan Alat Keuangan Digital Soemarno Hidayatullah. S; Muhammad Husni; Anto Andreawan
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5497

Abstract

This study aims to analyze the influence of working capital management, financial planning, and digital financial tools on the financial resilience of micro, small, and medium enterprises (MSMEs) in Indonesia. MSMEs play a strategic role in the national economy, but remain vulnerable to financial pressures due to limited liquidity, weak financial planning, and low utilization of digital financial technology. This study used a quantitative approach with an explanatory survey design. Primary data were collected through questionnaires distributed to MSMEs using a purposive sampling technique, then analyzed using multiple linear regression to test the partial and simultaneous effects between variables. The results show that working capital management and financial planning have a positive and significant effect on MSME financial resilience. Digital financial tools also have a positive and significant effect and are the most dominant variable. Simultaneously, these three variables contribute significantly to improving MSME financial resilience. These findings confirm that strengthening MSME financial resilience requires effective working capital management, structured financial planning, and optimal utilization of digital financial technology.  
Analyzing the Impact of Foreign Board and Foreign Ownership on Dividend Policy: Evidence from Indonesia Rafie Akbar Sumarno; Muhammad Husni; Anto Andreawan
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8132

Abstract

Dividend policy is crucial for the company because there are investors who are entitled to and await cash dividends distributed by the company. However, on the other hand, management believes that the company's profits are better retained for the purpose of future investments. Indonesia adopts a two-tier system for board members in companies by separating the supervisory function of the board from the executive function of the board. The purposive sampling technique was used in the selection of research samples, resulting in 543 companies during the years 2018-2021. The results of the panel data regression using the Lagrange Multiplier test obtained REM as the best model. with the results of Foreign Directors having a significant and positive impact on dividends, as well as the results of Foreign Commissioners having a significant and positive impact on dividends, then foreign ownership has a negative and significant impact on dividends
Analisis Determinan Timeliness Of Corporate Internet Reporting Rafie Akbar Sumarno; Muhammad Husni; Rizky Aldi Setianda; Haris Reza Fathony; M. Fahriyal Aldi; Kurniawan Harminsyah B; Ardi Kurniawan
KOLONI Vol. 5 No. 2 (2026): JUNI 2026
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/koloni.v5i2.944

Abstract

This investigation endeavors to generate empirical substantiation pertaining to the effects of liquidity, firm dimensions, and profitability upon the promptness of corporate web-based reporting through utilization of statistical software SPSS paired with logistic regression methodology, implemented across transportation-sector enterprises registered on the Indonesia Stock Exchange, encompassing an analytical sample derived from 100 observations obtained from 25 companies throughout the 2022–2025 timeframe. The investigation's outcomes demonstrate that firm size and profitability have a significant and positive effect on the timeliness of corporate internet reporting, whereas the liquidity dimension fails to manifest a statistically consequential relationship in relation to the timeliness of corporate internet reporting.
DETERMINAN JOB CRAFTING PADA KARYAWAN GEN Z DAN DAMPAKNYA TERHADAP KETERIKATAN KERJA Nurlaila Syarfiah Asfo; Soemarno Hidayatullah. S; Muhammad Husni
Jurnal Administrasi Profesional Vol 6 No 2 (2025): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v6i2.8126

Abstract

This study aims to analyze the effects of Perceived Organizational Support and Proactive Personality on Job Crafting, as well as their impact on the Work Engagement of Generation Z employees in Indonesia. The research employs a quantitative method with an explanatory design. Data were collected through an online survey using a five-point Likert-scale questionnaire distributed to 390 Gen Z respondents working across various industrial sectors. Partial Least Squares–Structural Equation Modeling (PLS-SEM) was used for data analysis with the support of SmartPLS 4 software. The results indicate that Perceived Organizational Support and Proactive Personality have positive and significant effects on Job Crafting and Work Engagement. Additionally, Job Crafting is proven to enhance Work Engagement. Therefore, Job Crafting serves as an important mechanism linking organizational factors and individual dispositions to Gen Z employees’ engagement and job-related well-being.
Ethical Perceptions of Tax Avoidance and Investment Behavior : Love of Money, Idealism, and Their Integrated Roles as Antecedent and Moderator M.Riduan Abdillah; Muhammad Husni
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.997

Abstract

Purpose – This research investigates an integrated framework examining how love of money as an antecedent and idealism as a direct factor and moderator shape ethical perceptions of tax avoidance and investment decision making within the Theory of Planned Behavior. Tax avoidance creates a dilemma between legal compliance and moral considerations, while investment decisions are driven by personal values and financial materialism. Methods – A quantitative, cross sectional explanatory research design was deployed. Primary data were collected through survey questionnaires from 272 Accounting and Economics students in South Kalimantan, Indonesia, and analyzed using Moderated Regression Analysis (MRA). Findings – All hypotheses were supported. Idealism influences ethical perceptions of tax avoidance (β = 0,159, p < 0,05) and investment decision making behavior (β = 0,209, p < 0,001), while love of money increases permissive tax avoidance attitudes (β = 0,200, p < 0,05) and opportunistic investments (β = 0,155, p < 0,001). Idealism moderates the relationship between ethical tax perceptions and investment behavior (β = 0,008, p < 0.001); although the interaction effect is small, it remains statistically significant. Research implications – This research provides practical insights for tax authorities, accounting educators, and financial institutions. Policymakers can integrate ethical values into compliance programs, educators can emphasize ethical reasoning and financial materialism, and investment institutions can encourage responsible investment decisions. Originality – This paper offers a multidisciplinary model bridging fiscal ethics and behavioral finance. It provides empirical evidence that intrinsic moral philosophies can counterbalance financial materialism. Future research should target active investors using longitudinal tracking.
Co-Authors Anto Andreawan Ardi Kurniawan Haris Reza Fathony Kurniawan Harminsyah B M. Fadly Syahputra M. Fahriyal Aldi M.Riduan Abdillah Nurlaila Syarfiah Asfo Rafie Akbar Sumarno Rizky Aldi Setianda Soemarno Hidayatullah S Soemarno Hidayatullah. S