Jurnal Harmoni: Jurnal Akuntansi dan Keuangan
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.
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<![CDATA[Implementation Of Information System Digitization And Accounting Software Implementation At Umkm Niana Salon ]]>
<![CDATA[Ayu Lestari, Rahma]]>;
<![CDATA[Hurriyaturrohman]]>;
<![CDATA[Rizqi, Muhammad Nur]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023): DESEMBER ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Ibn Khaldun Bogor ]]>
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DOI: 10.32832/jharmoni.v2i2.15695
<![CDATA[This research is motivated by the limitations of the community in knowing and operating information systems. Niana Salon requires an accounting data processing process that can assist its activities in managing financial reports more effectively and efficiently in order to obtain more optimal results in preparing financial reports. The purpose of this study is to implement Niana Salon's financial reports on a smartphone-based application system, namely the SME-Finance accounting application. The accounting recording method at Niana Salon is the accrual basis recording method, and Niana Salon still uses manual recording, which is prone to recording errors. Researchers implemented the application of Accounting Software to UMKM Niana Salon. There are several stages in the research method for a case study of Niana Salon's financial reports based on an Android smartphone, namely planning, data collection, data processing, and data migration to the SME-Finance accounting application. The SME-Finance accounting application is very helpful in Niana Salon's daily recording process because by using the SME-Finance accounting application, Niana Salon's financial report information is faster and more precise. In addition, this can minimize manual recording errors.]]>
<![CDATA[The Effect of Auditor Switching, Audit Delay, Audit Tenure, and Firm Size on Audit Quality (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2017-2021) ]]>
<![CDATA[Ningrum, Lusiana]]>;
<![CDATA[Ningrum, N.ARumiasih.]]>;
<![CDATA[Asvariwangi, Verni]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023): DESEMBER ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Ibn Khaldun Bogor ]]>
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DOI: 10.32832/jharmoni.v2i2.15696
<![CDATA[Study This aim For know influence variable Auditor Switching, Audit Delay, Audit Tenure, Firm Size to Company Audit Quality manufacture sector industry goods consumption listed on the IDX on 2017-2021 years . Method taking sample using purposive sampling and obtained sample as many as 18 companies during five year so that the data is analyzed as many as 90 observations with use logistic regression with tool analysis using SPSS version 25. Results study show that Firm Size matters positive to top audit quality examiner report finance on company with positive direction _ And company big tend get more audit quality ok . Meanwhile, Auditor Switching, Audit Delay and Audit Tenure do not influential significant to old audit quality engagement that occurred between KAP and company client And change of auditors by company client And ever audit report issued No influence audit quality however influence accuracy time And relevance from report finance the .]]>
<![CDATA[Analysis of the Management of School Operational Assistance Funds (BOS) Towards Transparency of Financial Reporting at Sdit Al Hikmah ]]>
<![CDATA[Divas Perdana, Friga]]>;
<![CDATA[Dali, Rahmat Mulyana]]>;
<![CDATA[Dali, Yudiana]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023): DESEMBER ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Ibn Khaldun Bogor ]]>
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DOI: 10.32832/jharmoni.v2i2.15697
<![CDATA[The purpose of this study was to analyze whether the management of BOS (School Operational Assistance) funds was in accordance with Permendikbud Number 1 of 2018 concerning Technical Instructions for School Operational Assistance (BOS). This research is a qualitative descriptive study. The location of this research is SDIT Al Hikmah. Data collection techniques used are through observation and interviews. The data analysis technique used is descriptive data analysis. The results of the study show that: Other supervision is regular reporting every three months by schools to the Education Office regarding the use of BOS funds and information about the use of BOS funds during meetings with school committees and parents of studentsKeywords: BOS funds, planning, implementation and supervisio.]]>
<![CDATA[The Effect Of Debt Structure And Family Ownership On Firm Performance ]]>
<![CDATA[Ijudin]]>;
<![CDATA[Azis, Azolla Degita]]>;
<![CDATA[Yudhawati, Diah]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023): DESEMBER ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Ibn Khaldun Bogor ]]>
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DOI: 10.32832/jharmoni.v2i2.15698
<![CDATA[The purpose of this quantitative research is to find out how debt structure and family ownership affect the performance of manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021. With a population of 120 out of 40 samples of manufacturing companies listed on the Indonesia Stock Exchange were selected through a purposive technique sampling. This study uses secondary data and is analyzed using multiple linear regression.The results of this study indicate that the debt structure has a significant negative effect on company performance as measured using the Debt to Asset Ratio (DAR). This is because the higher the use of debt, the greater the risk that will be borne by the company, so that it can reduce the company's financial performance. Meanwhile, ownership structure has no significant effect on firm performance as measured by the dummy variable. This is due to the lack of family control over the company. According to this study, family firms tend to have positive control over their business and limit their use of debt. This is because the family tends to have positive control over the company and lower debt, which can improve company performance.]]>
<![CDATA[IFactor Determinants of Timeliness of Financial Reporting inILQ45 Companies in Indonesia ]]>
<![CDATA[Rosita, Rika]]>;
<![CDATA[Sundarta, M. Imam]]>;
<![CDATA[Azis, Azolla Degita]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023): DESEMBER ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Ibn Khaldun Bogor ]]>
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DOI: 10.32832/jharmoni.v2i2.15768
<![CDATA[The aim of this study is to earn knowledge about the effect of profitability, firm age, and firm size on the timeliness of financial reporting. This study population is made up of companies listed on the BEI (Indonesia Stock Exchange) that are included in the LQ45 index, which consists of 45 companies for the 2018–2021 period. Sample selection used the purposive sampling method and obtained 100 samples from 25 companies. Collecting data for this study using the documentation Method Hypothesis testing was carried out using the logistic regression analysis method using the IBM SPSS 24 program at a significance level of 5%. The results of the study show that the profitability and company size variable has no effect on the timeliness of financial reporting meanwhile company age has a negative effect on the timeliness of submitting financial reports for LQ45 companies on the IDX with the observation years 2018, 2019, 2020, and 2021.]]>
<![CDATA[Analysis Of Hpp Calculations With The Full Costing Method As A Basis For Setting The Selling Price Of Homecare Products ]]>
<![CDATA[Miranti, Shintya]]>;
<![CDATA[Hurriyaturrohman, Hurriyaturrohman]]>;
<![CDATA[Rizqi, Muhammad Nur]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023): DESEMBER ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Ibn Khaldun Bogor ]]>
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DOI: 10.32832/jharmoni.v2i2.15814
<![CDATA[This study aims to know the accurate calculation of the cost of production so that it can determine the selling price of products at PT Cheimiko Multi Lestari based on the full costing method where this calculation method includes all costs both variable and fixed, namely raw material costs (BBB), factory overhead (BOP), and direct labor costs (BTKL), this research method uses a qualitative method which focuses on research observations and leads to descriptive and uses a quantitative method which calculates the data obtained by PT Chemiko Multi Lestari into the cost accounting group. The results of this study indicate that the calculation of the cost of production at PT Cheimiko Multi Leistari yields a cost of production of IDR 43.350 for Detergent Fresh Lavender products and IDR 44.800 for Softener Fresh Lavender products (5 Liter size), thus obtaining a selling price of IDR 44.350 for Detergent Fresh Lavender products. and IDR 50.800 for the Softener Fresh Lavender product (5 Liter size) with a profit (margin) from each product of IDR 1.000 and IDR 6.000. While the calculation using the full coting method produces a production cost of IDR 25.368 for Detergent Fresh Lavender products and IDR 21.918 for Softener Fresh Lavender products, then results in a selling price of IDR 32.877 for Softener Fresh Lavender products (each size 5 Liter) from the calculation of the full costing method respectively each product has a profit of IDR 12.684 and IDR 10.959. So that the difference in the calculation of the cost of goods at PT Cheimiko Multi Lestari has a small profit and the calculation using the full costing method has a large profit for 10.000 pcs of finished product, therefore the calculation of the cost of production using the full costing method is very influential both in determining the selling price to compete between other competitors]]>
<![CDATA[Analysis Of The Calculation Of Income Tax Article 21 ]]>
<![CDATA[Kurniawan, Fero]]>;
<![CDATA[Azis, Azolla Degita]]>;
<![CDATA[Maulani, Denia]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023): DESEMBER ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Ibn Khaldun Bogor ]]>
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DOI: 10.32832/jharmoni.v2i2.15815
<![CDATA[This research discusses taxation issues related to Income Tax Article 21 (PPh Article 21) at PT. Developing Consulting Management. This report includes an analysis of the calculation of Income Tax Article 21, deposits and tax reporting. The research results show that the calculation of PPh Article 21 carried out by the company is in accordance with applicable tax regulations. However, there was a delay in depositing and reporting PPh Article 21, which resulted in a non-compliance with the Law on General Provisions and Tax Procedures (UU KUP). The impact of this delay is that there are fines which can cause financial losses and damage the company's image. Therefore, it is recommended that companies improve compliance with deposit and reporting deadlines, improve monitoring systems, provide training to staff, and conduct regular internal audits to ensure compliance with tax regulations. By implementing this recommendation, PT. Bina Management Konsultama can minimize the risk of fines, maintain company authority, and ensure better compliance with applicable tax regulations.]]>
<![CDATA[Analysis of Payroll Accounting Information System in Controlling Operational Costs at SMK PGRI 3 Bogor City ]]>
<![CDATA[Komalasari, Andriyani Siti]]>;
<![CDATA[Ningrum, N.ARumiasih.]]>;
<![CDATA[Syukur, R. Dudung]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023): DESEMBER ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Ibn Khaldun Bogor ]]>
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DOI: 10.32832/jharmoni.v2i2.15816
<![CDATA[This research aims to analyze payroll accounting data for employees of SMK PGRI 3 Bogor City. The results of this research will help SMK PGRI 3 Bogor City in making decisions about the payroll system to use, as well as when to collect the necessary data. The data analysis technique used to achieve the research objectives is to compare theory with practice at SMK PGRI 3 Bogor City. This research uses a descriptive approach method at SMK PGRI 3 Bogor City with qualitative data types, which focuses on the payroll accounting information system at SMK PGRI 3 Bogor City and operational cost control at SMK PGRI 3 Bogor City, interview and documentation data collection methods, and analysis techniques qualitative data. Data analysis in this research begins by analyzing related functions, supporting documents, accounting records used, network procedures and internal controls. The results of this research indicate that the payroll accounting information system at SMK PGRI 3 Bogor City is good in theory and has been developed in accordance with theory so that it can provide accurate information regarding the payroll process as well as determining operational costs applied at SMK PGRI 3 Bogor City is good where the determination control of operational costs on payroll is determined by looking at the employee attendance system which already uses a fingerprint sensor system, so the salary costs that must be paid are more precise because attendance cannot be manipulated.]]>
<![CDATA[The Effect Of Modernization Of The Tax Administration System And Taxpayer Awareness On Taxpayer Compliance ]]>
<![CDATA[Irwansyah]]>;
<![CDATA[Yudiana]]>;
<![CDATA[Dali, Rahmat Mulyana]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023): DESEMBER ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Ibn Khaldun Bogor ]]>
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DOI: 10.32832/jharmoni.v2i2.15817
<![CDATA[This study aims to determine the effect of the Tax Administration Modernization System and Taxpayer Awareness on Taxpayer Compliance in Cimanggu Village 1. This research uses quantitative research methods, using primary data. The sample in the study used the Total Sampling Technique and obtained as many as 96 respondents. The regression analysis model used in this study is multiple linear regression analysis. Where the research results are in the form of presentation of statistical results that have been processed using SPSS software. Based on the analysis that has been carried out in this study, the results show that related to the influence of the Tax Administration System Modernization variable does not affect taxpayer compliance, Taxpayer Awareness has a positive and significant effect on Taxpayer Compliance variables and modernization of the tax administration system and taxpayer awareness has an effect on taxpayer compliance.]]>
<![CDATA[Analysis Of Factors That Influence The Occurrence Of Audit Delay ]]>
<![CDATA[Khoirunisa, Shinta Tharwiah]]>;
<![CDATA[Sundarta, M. Imam]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023): DESEMBER ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Ibn Khaldun Bogor ]]>
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DOI: 10.32832/jharmoni.v2i2.15818
<![CDATA[The purpose of this study is to examine the effect of firm size, profitability, and KAP size on audit delays for consumer goods industry listed on the Indonesia Stock Exchange in 2019-2021. This study uses secondary data and the sample was obtained using a purposive sampling method, with a total sample of 48 companies. The research method used is multiple linear regression by using IBM SPSS program version 22. From the test results it is known that the coefficient value (R Square) is 0.467, which shows that profitability, firm size, and KAP size can explain audit delay of 46.7% and the residue 53.3% is other factors not include in this study. Based on the partial test, it can be concluded that profitability and KAP size have a negative and significant effect on audit delay. Meanwhile, firm size has no effect on audit delay. Where the size of the company does not affect the audit process carried out by the auditor, because the auditor does his work in accordance with the Public Accountant Professional Standards.]]>
