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Jurnal Harmoni: Jurnal Akuntansi dan Keuangan
Published by Universitas Ibn Khaldun Bogor
ISSN : -     EISSN : 2829730X     DOI : https://doi.org/10.32832/jharmoni
Core Subject : Education,
Education
Jurnal HARMONI: Journal of Accounting and Finance is published by Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor. It is published twice a year on May and December. Jurnal HARMONI papers in the field of accounting and finance that give a contribution to the development of accounting science, accounting practices, the accounting profession, and finance. We accept mainly research-based articles related to accounting science and finance. The scopes of the topics include Management Accounting, Financial Accounting, Public Sector Accounting, Sharia Accounting, Accounting Information Technology, Auditing, Professional Ethics, Accounting Education, Banking, and Finance. Jurnal HARMONI accepts manuscripts of either quantitative research, qualitative research, and mix method research, written in either English.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 10 Documents
 1 
Search results for , issue "Vol 2 No 1 (2023): MEI" : 10 Documents clear
The Effect of Company Size, Company Growth, Leverage and Profitability on Firm Value (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2020-2022) Hamidah, Ulfia Putri; Sundarta, Imam; Syukur, Dudung Abdul
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14864

Abstract

The purpose of this study was to determine the effect of firm size, firm growth, leverage and profitability on firm value in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange in 2020-2022. The method used in sampling is purposive sampling. Purposive sampling is a technique in determining the sample based on certain criteria that will support the variables used. Based on these criteria, the number of samples obtained was 19 companies so that the total observations in this study were 57 observations. The data used in this study is secondary data obtained from financial reports available on the official website of the Indonesia Stock Exchange. Methods of data collection using the method of documentation. The documentation method is carried out by collecting secondary data through audited company financial reports and published on the official website of the Indonesia Stock Exchange. The data analysis method used is multiple linear regression analysis. Based on the results of linear regression analysis with a significance level of 5%, the results of this study conclude that (1) firm size has no effect on Firm Value, (2) firm Growth has a negative and significant effect on Firm Value, (3) Leverage has a positive effect and significant to Firm Value, (4) Profitability has a positive and significant effect on Firm Value.
The Effect of Audit Committee Effectiveness and Operating Cash Flow on Earnings Persistence in Banking Companies Listed on the Indonesia Stock Exchange Deviyana, Alvira Putri; Azis, Azolla Degita; Bimo, Widhi Ariyo
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14866

Abstract

This study aims to determine the effect of the effectiveness of the audit committee and operating cash flow on earnings persistence in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The research method used in this research is a quantitative approach with descriptive methods where the results of data research are in the form of exposure to statistical results processed using E-views version 12 software. The study used secondary data in the form of annual financial reports of banking companies for the 2018-2021 period. Sampling used purposive sampling technique and there were 29 banking companies with a period of four years. Based on the analysis that has been carried out in this study, the results show that the variable effect of the effectiveness of the audit committee and operating cash flow has no effect on earnings persistence. And simultaneously the variable effectiveness of the audit committee and operating cash flow has no effect on earnings persistence.
The Influence Of The Implementation Of Good Governance And Internal Control On The Performance Of Urban Village Officials (Case Study In Pakuan Urban Village, South Bogor Sub-District) Rosdiana, Anna; Indupurnahayu; Hurriyaturrohman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14867

Abstract

This study aims to examine the influence of good governance, internal control on the performance of village officials. This research was conducted in the south Bogor sub-district with 60 Pakuan village officials as respondents. The result show that the effect of implementing good governance does not significantly affect the performance of village officials. Internal control has a significant positive effect on the performance of the village apparatus. This shows that the implementation of good governance is needed to improve the performance of the village apparatus
Analysis of Financial Ratios to Measure Financial Performance in the Oil and Gas Industry Listed on the Indonesia Stock Exchange for the Period 2017-2021 Kurnia, Annisa Desri; Sundarta, M. Imam; Yudiana
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14868

Abstract

This study aims to determine the financial performance of oil and gas companies listed on the IDX for the 2017-2021 period. This type of research is a descriptive qualitative research with secondary data, namely in the form of financial reports of oil and gas companies listed on the IDX obtained from the website www.idx.co.id with time series and cross sectional analysis. The samples used in this study are three oil and gas companies listed on the IDX for the 2017-2021 period, namely PT. Astrindo Nusantara Infrastructure Tbk, PT. Elnusa Tbk and PT. Main radiant interinsco Tbk with sampling technique using purposive sampling method. Analysis of the data used is the analysis of financial ratios. The results showed that in the ratio analysis of the overall company finances which became the object of research the company had a good performance.
Analysis of Economic Value Added (EVA) and Market Value Added (MVA) Methods to Assess Financial Performance (Sub-sector of Food and Beverage Companies Listed on the IDX for the 2017-2021 Period) Krisdiyanti, Cindy; Sundarta, M. Imam; Hurriyaturrohman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14869

Abstract

This study aims to determine and analyze financial performance using the economic value added (EVA) and market value added (MVA) methods in the food and beverage company sub-sector listed on the IDX for the 2017-2021 period. This type of research is qualitative with a descriptive approach. The sampling technique used in this study was purposive sampling of 30 companies, there were three food and beverage companies used as samples. The results showed that the EVA value at PT Akasha Wira International obtained a positive EVA value (EVA> 0) for five years, while at PT Sariguna Primatirta Tbk obtained a positive EVA value (EVA> 0) only in 2019 and 2021 and at PT Indofood CBP Sukses Makmur obtained a positive EVA value (EVA> 0) in 2017-2019 and 2021, this means that the company is able to create economic added value for the company. However, PT Sariguna Primatirta Tbk obtained a negative EVA value (EVA < 0) in 2017, 2018 and 2020, while PT Indofood CBP Sukses Makmur Tbk obtained a negative EVA value (EVA < 0) only in 2020, this means that the company has not been able to create economic added value. The market value added (MVA) value at PT Akasha Wira International Tbk obtained a negative MVA value (MVA < 0) in 2017 and 2018, this indicates that the company was unable to increase the wealth of the company and shareholders. Meanwhile, in 2018-2021, it obtained a positive MVA value (MVA> 0) and at PT Sariguna Primatirta Tbk and PT Indofood CBP Sukses Makmur Tbk obtained a positive MVA value (MVA> 0) for five years, this indicates that the company was able to increase the wealth of the company and shareholders.
The Effect Of The Effectiveness Of The Implementation And Utilization Of Accounting Information Systems On Employee Performance Husnaeni, Haifa Ghaidania; N.ARumiasih.; Rizqi, Muhammad Nur
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14870

Abstract

The sustainability and success of the company can be determined from the performance of employees. Employees are expected to be able to complete tasks and produce information in a timely, accurate and reliable manner. This research was conducted to determine the effect of the effectiveness of implementing accounting information systems and the use of accounting information systems on employee performance. This research was conducted at Bank Syariah Indonesia Bogor Sudirman Sub-Branch Office. The data source in this study used primary data obtained by distributing questionnaires to BSI KCP Bogor Sudirman employees. The sample taken is the total population, namely 30 respondents. Data analysis used descriptive statistical tests, data quality tests consisted of validity and reliability tests, and hypothesis testing using multiple linear regression analysis. The results showed that the effectiveness of implementing accounting information systems had no significant effect on employee performance, while the use of accounting information systems had a significant effect on employee performance and simultaneously or jointly had an effect on employee performance.
The Effect of Good Corporate Governance on Market Capitalization in Companies Basith, Jundi Muhammad; Sundarta, M. Imam; Azis, Azolla Degita
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14871

Abstract

This study aims to determine the effect of good corporate governance on market capitalization either partially or simultaneously, good corporate governance referred to here are audit committees, independent commissioners and institutional ownership. The population in this study uses food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. With a total sample of 13 companies. The sampling method in this study is based on the criteria of the population or also called purposive sampling. This research is a quantitative study that uses secondary data in the form of financial statements of manufacturing sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. In this study, we tested the panel data regression model using the chow test and selected the fixed effect model with generalized least squares to test the panel data regression. In this study, analysis was also carried out using descriptive analysis methods, classical assumption tests, T tests and F tests as well as analysis of the coefficient of determination R2. The results of research conducted partially show that the audit committee has no effect on market capitalization, then independent commissioners have a significant effect on market capitalization and institutional ownership has a significant effect on market capitalization. The results are carried out simultaneously indicating that the audit committee, independent commissioners and institutional ownership have a joint effect on market capitalization
The Effect of Education Level and Tax Incentives on MSME Taxpayer Compliance (Case Study on MSME Owners in Central Village) Mukharomah, Nurul Rizki; Dali, Rahmat Mulyana; Yudiana
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14873

Abstract

Taxes are the main source of state revenue. However, the contribution of MSMEs to taxes is still quite low. This will reduce state revenues from taxes. The purpose of this study is to analyze the effect partially and simultaneously on the variable level of education and tax incentives on MSME taxpayer compliance. This study used a quantitative research method, with a population of 175 MSMEs in Tengah Village, the sampling technique used was convenience sampling using the slovin formula, in order to obtain a sample of 30 MSMEs. This study uses multiple linear regression analysis using the SPSS application as a data processing application. The results showed that the level of education had no significant effect on MSME taxpayer compliance. Tax incentives have a significant effect on MSME taxpayer compliance. And the level of education and tax incentives simultaneously influence MSME taxpayer compliance.
Analysis of Financial Performance Growth Using the Du Pont System at PT. Astra Agro Lestari Tbk Resmawan, Yogi; Sundarta, M. Imam; Azis, Azolla Degita
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14874

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan serta pertumbuhan kinerja keuangan PT. Astra Agro Lestari Tbk periode 2016-2020. Untuk mengetahui kinerja keuangan tersebut dilakukan analisis menggunakan Du Pont System dengan melakukan perhitungan Net Profit Margin dan Total Assets Turnover untuk mencari Return On Investment, yang kemudian dari hasil Return On Investment tersebut dilakukan analisis pertumbuhan Return On Investment dengan menggunakan rasio pertumbuhan. Analisis Du Pont System digunakan untuk mengetahui sejauh mana efektif dan efisiensi perusahaan dalam mengelola aktiva nya untuk menghasilkan laba. Dalam penelitiannya dilakukan pengumpulan data, klasifikasi data, memasukan data kedalam tabel, analisis data menggunakan Du Pont System approach dan analisis pertumbuhan Return On Investment untuk mengetahui perkembangan kinerja perusahaan. Berdasarkan tahapan tersebut menunjukan bahwa Return On Investment tahun 2016-2017, 2017-2018, dan 2018-2019 mengalami pertumbuhan negatif atau menurun, yang di tunjukan dengan angka Return On Investment pada tahun 2016-2017 sebesar -10,16%, tahun 2017-2018 sebesar -22,73%, dan tahun 2018-2019 sebesar -100,32% sebaliknya pada tahun 2019-2020 mengalami pertumbuhan positif atau naik yang di tunjukan dengan angka Return On Investement mengalami kenaikan sebesar 85,5%.
Factors Affecting Earning Per Share (EPS) at PT. BANK MANDIRI Tbk Period 2018 - 2021 Rasiman; Prasetia, Angga; Wibowo, Agung; Rizqi, M Nur
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14875

Abstract

This study aims to analyze the factors that influence Earning Per Share at PT Bank Mandiri Tbk. The period 2018 – 2021, which consists of factors that can affect EPS Return On Assets, Return On Equity, Net Interest Margin, Loan To Deposit Ratio, this analysis technique uses eviews V.12 and obtains the result that the four independent variables affect the Earning Press Share simultaneously, this explains. The dominant influence that is owned by the variables Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM), Loan To Deposit Ratio (LDR), on the company's Earning Per Share (EPS) can be used as a consideration for companies both issuers and investors to predict earnings per share and improve financial performance.

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