cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Angga Prasetia
Contact Email
angga@uika-bogor.ac.id
Phone
-
Journal Mail Official
harmoni@uika-bogor.ac.id
Editorial Address
-
Location
Kota bogor,
Jawa barat
INDONESIA
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 4 No 1 (2025): MEI" : 10 Documents clear
Analisis Biaya Produksi Jangka Pendek Pada Bisnis Konveksi Rok Rempel Di Kampung Cibarengkok, Kabupaten Bogor Andani, Shabrina Talitha; Rahmi, Cinta; Ulzana, Nazhmia; Masdiningrat, Muhammad Rizaluddin
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Konveksi adalah proses pembuatan produk pakaian atau tekstil dalam jumlah besar menggunakan mesin dan peralatan produksi khusus yang dimiliki oleh perusahaan konveksi. Pengusaha konveksi harus memiliki perhitungan harga pokok produksi dan perhitungan tersebut itu tidak lepas dari masalah biaya, yaitu biaya bahan baku, tenaga kerja langsung dan biaya overhead pabrik yang semuanya perlu diperhatikan tingkat kegunaannya dalam suatu produk agar tercipta harga pokok produksi yang efektif. Biaya produksi merupakan biaya yang terjadi untuk mengolah bahan baku menjadi produk jadi yang siap untuk dijual. Penelitian ini membahas mengenai biaya produksi dari sebuah konveksi rok rempel di kampung Cibarengkok. Metode penelitian yang digunakan yaitu menggunakan metode kualitatif, yang berupa wawancara dan observasi lapangan. Hasil dari penilitian ini menunjukan konveksi yang terletak di daerah Kampung Cibarengkok,telah memproduksi sebanyak 18.000 pcs rok rempel selama satu bulan dengan harga jual sebesar Rp. 65.000 adalah sebesar Rp. 949.810.000. Lalu dari total penghasilan tersebut dikurangi dengan harga pokok penjualan (HPP) yang terdiri dari biaya bahan baku kain, biaya bahan penolong, biaya gaji karyawan, biaya listrik, biaya perawatan mesin jahit dan biaya distribusi sebesar Rp. 1.170.000.000. Sehingga pengusaha konveksi memiliki keuntungan yang didapat dalam sebulan yaitu sebesar Rp. 220.190.000 dan keuntungan yang didapat dalam sehari yaitu sebesar Rp. 9.174.583.
PENGARUH DEBT TO EQUITY DAN CURRENT RATIO TERHADAP RETURN ON ASSET PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Periode 2019-2023 vita ni'matus sukiyat, vita; Supriadi, Supriadi; Pratiwi, Lavenia Indanus
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine how influential Debt To Equity and Current Ratio partially and simultaneously have on Return On Assets in banking companies listed on the Indonesia Stock Exchange (BEI). This research uses a type of quantitative research which is used to examine a population or sample that has been determined by the researcher. In this research, samples were taken using a purposive sampling technique, namely based on predetermined criteria of 15 banking companies on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis method was carried out using panel data regression analysis with Eviews 12. And using the classic assumption test, T test, F test and Coefficient of Determination test. The test results via the t test showed that the first hypothesis in this research was rejected so that Debt To Equity had no effect on Return On Assets. The second hypothesis of this research is rejected, so the Current Ratio has no effect on Return On Assets. Meanwhile, the f test shows that Debt To Equity and Current Ratio together have no influence on return on assets. Keywords: Debt To Equity, Current Ratio and Return On Assets
Analysis of Musyarakah and Mudharabah Financing Against the Smoothness of Financing in Indonesian Syariah Banks amalina zulfa; agelia, ela; versiandika yudha pratama
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine how profit-sharing financing, namely mudharabah and musharakah financing, affects the smooth financing as determined by the Non-Performing Financing (NPF) of Islamic financial institutions. The data used in this study were examined using a multiple linear regression model. According to the findings of the study, mudharabah financing and NPF are positively correlated, meaning that the more mudharabah financing offered, the higher the chance of problematic financing. However, this relationship is not statistically significant, suggesting that the smoothness of money flow may be more influenced by variables outside the model. However, there is a negative correlation between musharakah financing and NPF, which shows that the increase in musharakah financing tends to reduce the risk of non-performing financing. Nevertheless, this effect also did not reach statistical significance The conclusion of this study is that, despite having a pattern of connections that align with Islamic financial theory, there are no funding options that significantly affect NPF in this model.
Tax Avoidance in the Global Economy: Mechanisms, Impacts, and Regulatory Responses Masruri, Mohamad Anwar; Rasiman; Asvariwangi, Verni; Fadilah, Rizal; Hurriyaturrohman, Hurriyaturrohman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax avoidance remains a crucial issue in global fiscal policy, undermining the public revenue system and exacerbating economic inequality. This article synthesizes the latest research on tax avoidance mechanisms, socio-economic implications, and the ever-evolving regulatory framework. Using a systematic literature review, we analyzed peer-reviewed studies, policy documents, and empirical data from 2018 to 2024. Key findings reveal sophisticated strategies such as profit shifting, transfer pricing manipulation, and exploitation of tax havens, which are widely used by multinational corporations (MNEs) and high-income individuals (HNWIs). This article highlights the role of digitalization and crypto assets in facilitating non-transparent financial flows, while also evaluating the effectiveness of global initiatives such as the OECD's Base Erosion and Profit Shifting (BEPS) Project and the Global Minimum Tax Agreement. Policy recommendations focus on transparency, multilateral cooperation, and the use of adaptive technologies.
Juridical and Fiscal Analysis of Carbon Tax as an Emission Control Instrument in the Indonesian Tax Financial System furqon, imahda khori; Nasikhah, Minkhatun
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the juridical and fiscal aspects of the implementation of carbon tax as an instrument of emission control in Indonesia's taxation system. The carbon tax is regulated in Law No. 7 of 2021 on Harmonization of Tax Regulations (HPP Law), which marks a shift in the function of taxes from being a means of state revenue to an instrument of sustainable development. This research uses a normative juridical method with a qualitative approach to examine the legal basis, fiscal impact, and policy effectiveness on changes in business financial behavior. Although there have been many studies on the environmental and economic aspects of carbon tax, there are still few studies that comprehensively discuss the integration of juridical and fiscal aspects in the context of the national taxation system. The results show that carbon tax has strong constitutional legitimacy and is able to encourage corporate managerial transformation, but its implementation is faced with various challenges such as adaptation inequality between large companies and MSMEs, limited emission reporting, and immature technical regulations. Policy harmonization, capacity building, and fiscal incentives are needed for the carbon tax to be implemented fairly and effectively.
Analysis of Financial Performance Before and After the Implementation of PSAK 116 on Lease (Empirical Study on Infrastructure Companies in the Telecommunication Sub-Sector Listed on the IDX) Muhammad, Muhammad Rizky Firmansyah; Hurriyaturrohman, Hurriyaturrohman; Rumiasih, NA
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The implementation of PSAK 116 brings significant changes to a company's financial statements because it requires the lessee to recognize the right to use the leased asset and the obligation to pay rent if the lease term is more than 12 months. This study aims to examine the differences in the company's financial performance before and after the implementation of PSAK 116, with the object being a telecommunications infrastructure company listed on the Indonesia Stock Exchange (IDX) and having implemented this standard since 2020. The research method uses a quantitative approach with secondary data from the 2020–2021 annual reports. The variables studied include solvency ratios (Debt to Equity Ratio, Debt to Asset Ratio) and profitability ratios (Return on Assets, Return on Equity). The analysis was conducted using a Paired Sample t-Test. The results show that PSAK 116 has a significant effect on financial ratios, especially on the solvency ratio, while the impact on profitability varies between companies according to their respective characteristics. The implementation of PSAK 116 is considered to increase the transparency of financial reports and provide a more realistic picture of the company's financial position and ability to generate revenue. Keywords: PSAK 116, financial performance, solvency
Analysis of Budget Realization to Assess the Effectiveness and Efficiency of the Social Rehabilitation Sector of Children and the Elderly: (Bogor Regency Social Service) Karinna, Karinna Tri Maharani; Rizqi, MN; Masruri, M Anwar
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze budget realization to evaluate the effectiveness and efficiency of financial management in the Social Rehabilitation Sector for Children and the Elderly at the Bogor Regency Social Services Office during the 2022–2024 period. Using qualitative descriptive methods, this study found that these programs consistently achieved high effectiveness, with 100% achievement of physical targets each year. Budget utilization was also classified as "very efficient," with an efficiency ratio of 10.75% in 2022 and 10.31% in 2023, although this decreased slightly to 13.91% in 2024. The results indicate that the program was generally implemented effectivelya nd efficiently. Keywords: Budget Realization; Effectiveness; Efficiency; Social Rehabilitation.
The Effect of Quality Audit, Earning Management and Good Corporate Governance on Financial Performance: Empirical Study on Food and Beverage Companies Listed on the IDX for the 2019-2023 Period nazwa, nazwa ashila; Indupurnahayu, Indupurnahayu; Masruri, M Anwar
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study assesses the extent to which audit quality, earnings management, and corporate governance practices shape firms’ financial performance. The investigation centers on food-and-beverage companies listed on the Indonesia Stock Exchange between 2019 and 2023. Employing a quantitative approach, the research relies on purposive sampling, yielding 26 firms as the analytical units. Data were processed with Statistical Product and Service Solutions (SPSS), and relationships among variables were examined through multiple linear regression. The results indicate that audit quality and earnings management exert a significant positive influence on financial performance, whereas good corporate governance does not display a meaningful positive effect according to the partial (t-test) analysis. Keywords:Audit Quality; Earning Managemnet; Good CorporateGovernance and Financial Performance
Financial Performance Analysis Using Economic Value Added (EVA), Financial Value Added (FVA), and Market Value Added (MVA): (A Study on Technology Sector Companies Listed on the Indonesia Stock Exchange from 2019-2023) Nurajrina, Hafilah; Mulyana, Rahmat; Riani, Desmy
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial performance assessment is a process required by companies, especially investors, as a consideration in making investment decisions. This study aims to determine and analyze financial performance using the Economic Value Added (EVA), Financial Value Added (FVA), and Market Value Added (MVA) methods in technology sector companies listed on the IDX for the 2019-2023 period. This type of research is descriptive quantitative, with a purposive sampling technique from 44 technology sector companies, of which 4 companies were used as samples. The EVA results show that 4 companies, namely MCAS, MLPT, WIFI, and MTDL, obtained an average positive value (EVA>0) within 5 years. This indicated the company can generate economic value while avoiding long-term debt dependence. The FVA results for companies coded MCAS, MLPT, WIFI, MTDL obtained an average positive result in the 2019-2023 period, indicating that the company has succeeded in adding financial value and has been able to cover the company's equivalent depreciation value. and the MVA results for 4 technology sector companies that meet the research criteria, namely MCAS, MLPT, WIFI, MTDL, obtained positive results (MVA>0) in the 2019-2023 company. This indicates that the company has been able to create market added value for the company and investors. Keywords: Financial performance, EVA, FVA, MVA.
Karl Popper's Falsification In Implementation Management Chain Green Supply Rizqi, MN; Khomsiyah, Khomsiyah
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Research This aim For analyze How draft Karl Popper's falsification can implemented in implementation management chain supply green. The method used is a literature study and content analysis. The results of the research obtained that Implementation paradigm Karl Popper's falsification in GSCM provides framework strong work​ For ensure that initiative green based on evidence empirical that can tested. Research conceptual about falsification in GSCM opens opportunity big For study empirical continued.

Page 1 of 1 | Total Record : 10

 1 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol 4 No 2 (2025): DESEMBER Vol 4 No 1 (2025): MEI Vol 3 No 2 (2024): DESEMBER Vol 3 No 1 (2024): MEI Vol 2 No 2 (2023): DESEMBER Vol 2 No 1 (2023): MEI Vol 1 No 2 (2022): DESEMBER Vol 1 No 1 (2022): MEI