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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Journal of Innovative and Creativity Horizon: Indonesian Journal of Multidisciplinary Journal of Accounting, Economics, and Business Education
Muhammad Husni
Politeknik Negeri Tanah Laut
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics 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.  
Co-Authors Anto Andreawan M. Fadly Syahputra Soemarno Hidayatullah S Soemarno Hidayatullah. S