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 73 Documents
 3   4   5   6   7 
The Influence of Employee Perceptions on Withholding Income Tax Article 21 (Case Study of PDAM TIRTA BHAGASASI Bekasi Regency) Hurriyaturrohman; Rumiasih, N.A.; Abriel Owen, Mochammad
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 1 (2024): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v3i1.16093

Abstract

This study aims to determine the effect of employee perceptions of deduction of income tax article 21 in PDAM TIRTA BHAGASASI Bekasi Regency. This type of research is quantitative and qualitative. The population of this study was the Regional Drinking Water Company (PDAM) TIRTA BHAGASASI Bekasi Regency using purposive sampling with the number of employees listed on the company profile of 1,055 to 100 respondents using the slovin formula. The research instrument is a questionnaire. The results of the research instrument test used a simple linear regression test. The significant value of the employee perception variable (X) was obtained. The tcount was 5,626 > from 1,660 and a significance of <0.050 (0.000<0.050), there was a significant effect. Based on the results of these data it can be concluded that employee perceptions affect the deduction of income tax article 21.
The Influence of Self Assessment System on Taxpayer Compliance in Reporting SPT OP at Bogor Primary Tax Service Office Vega, Armelia; Mulyana Dali, Rahmat; Yudiana, Yudiana
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 1 (2024): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v3i1.16094

Abstract

The self-assessment system is one of the collection systems implemented in Indonesia, this system requires people to register themselves as taxpayers at the Tax Service Office according to their domicile independently, as well as carry out other tax obligations independently as well as calculating, paying and reporting taxes in a different tax year. already lived. The elements that influence compliance are the taxpayers' understanding of how to fulfill their tax obligations. The easier it is for taxpayers to understand tax laws, the easier it is for them to comply with their tax obligations. The data collection technique follows the procedure used to obtain data by providing a piece of paper (questionnaire). One person who is willing to express his opinion in accordance with the questions asked is given a series of choices or comments in the form of a statement which will be given later only requiring a tick in the appropriate column and including the question and identity of each respondent. Based on the subtest results, a significance value gives a numerical value of 0.00 which is smaller than the decision criterion, which is 0.05, meaning that the x variable in this study, namely the self-rating system, has an effect on To do. the variable y is compliance with tax obligations when reporting SPT OP. Responsibilities When Reporting SPT OP. Based on the results of the research that has been done, the conclusion in this study is that the self-assessment system has proven to have a positive effect on taxpayer compliance in reporting SPT OP. Supported by data obtained from KPP Pratama Bogor, that there was an increase from the previous year in reporting SPT OP. This states that the higher the taxpayer's understanding of the self-assessment system, the taxpayer's compliance in reporting SPT will also increase.
Financial Ratio Analysis to Measure Company Performance Academy, Gayatri
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 1 (2024): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v3i1.16095

Abstract

This study aims to determine the achievement of financial performance in companies in the retail trade sector listed on the Indonesia Stock Exchange in 2018-2022. This study use a population of all Financial Statements for companies in the retail trade sector and the sample is the Balance Sheet and Income Statement for 2018-2022. The data analysis technique used in this study is ratio analysis consisting of liquidity ratios, solvency, activity and profitability ratios.The results of this study indicate that of the five companies when viewed from the aspect of good liquidity ratios only PT. Ace Hardware. If based on the debt to asset ratio and debt to to equity ratio the five companies show good financial performance. If seen from the fixed asset turnover of the five companies the financial performance is not good. If based on the total asset turnover PT Sumber Alfaria Trijaya and The PT Ace Hardware Indonesia show good financial performance. If based on the NPM the five companies show good financial performance. If seen from the GPM of the five companies that show good financial performance, namely PT Midi Utama Indonesia and PT MAP Aktif Adi Perkasa. If based on the ROE of the five companies showing good financial performance.
The Effect Of Pentagon Fraud Components On Indications Of Financial Statement Fraud Rifat, Ahmad; Ahmar, Nurmala; Mulyadi, JMV.
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 1 (2024): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v3i1.16096

Abstract

The purpose of this research is to examine and analyse the influence of pentagon fraud components (pressure, opportunity, rationalisation, competence, and arrogance) on financial statement fraud. The samples used in this study are 90 manufactured companies that were listed on the Indonesia Stock Exchange during the period 2017-2019. The type of data used is secondary data, in the form of annual reports of companies listed on the Indonesia Stock Exchange during the period 2017–2019. Hypothesis testing was conducted with PLS (Partial Least Squares) software. The result showed that opportunity (receivable), rationalisation (TACC), and competence (DIRCHANGE) had an effect on the financial statement fraud. While pressure (ACHANGE) and arrogance (CEO PIC) had no effect on financial statement fraud.
Analysis Of The Effect Of Corporate Social Responsibility And Corporate Governance Performance On Tax Avoidance With Profit Level As Moderation Noor, Syaifullah; Darmansyah, Darmansyah; Rachbini, Widarto
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 1 (2024): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v3i1.16097

Abstract

This study discusses the influence of the performance of Corporate Social Responsibility and Corporate Governance on tax avoidance with a profit rate as a moderator during the 2014-2018 period of companies in agricultural sector and basic industry and chemical sectors listed on the Indonesia Stock Exchange. This study seeks to confirm similar studies in the USA and Indonesia that provide inconsistent results with one another related to earnings performance as a CSR moderation against tax avoidance, namely earnings performance strengthens the influence of CSR both when earnings are high or when they experience a decline. The results of this two previous study empirically give the impression that tax avoidance behavior is not influenced by the rate of profit, because it occurs when profits are high and when profits fall. The results of the study stated that CSR performance and the Proportion of Independent Commissioners have a positive effect on tax avoidance, and the Audit Committee has no effect on tax avoidance. While the Profit Level does not strengthen either the influence of CSR Performance, the Proportion of Independent Commissioners and the Audit Committee on tax avoidance.
Cost Volume Profit Analysis in Procurement of New Machinery as a Basis for Margin Contribution at PT. X in Jakarta Rizqi, Muhamad Nur; Hurriyaturrohman, Hurriyaturrohman; Mulyana Dali, Rahmat
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 1 (2024): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v3i1.16098

Abstract

The purpose of this study is to determine the profit and loss budget of the Printing company "PT. X in 2024 specifically on the new Heidelberg Type CX -104 Brand Printing Machine which is a management decision to increase potential profits as well as profit contribution from overall production activities. This research analyzes cost - volume and profit (CVP) so that it can be known the break-even point of production carried out with the new machine. This research uses Qualitative and quantitative methods using secondary and primary data. In separating semi-variable costs, the regression method is used, namely the cost of electricity and the profit sharing ratio. The results of this study indicate that the profit and loss budget for 2024, especially the use of new machines, experienced a profit in semester 2, as a whole or 1 year the company can get an additional profit of Rp. 206,029,705.90, the acquisition of a contribution margin of Rp1,123,535,357.71. Plate usage varies every month depending on how many plates are used in each production run. The company will start to make a profit on the use of the machine if the plates used in the production carried out exceed 2,720 pieces of plates.
The Influence Of Understanding, And The Firmness Of Tax Sanctions On The Reporting Of Individual SPT (Case Study At PT Abdi Harsa Karya) Ardiansyah, Krisna; Yudiana, Yudiana; Mulyana Dali, Rahmat
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 1 (2024): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v3i1.16099

Abstract

This study aims to determine the partial and simultaneous effect on the variable Understanding and Firmness of Tax Sanctions on Reporting of SPT Individuals at PT Abdi Harsa Karya. This study used a quantitative method with a total sample population of 36 in the company PT Abdi Harsa Karya. The sampling technique used is purposive sampling technique . Purposive sampling is a sampling technique with certain considerations that an appropriate sample size in a study is 30-100 samples. This study uses multiple linear analysis using SPSS as a data processor. The results of the study show that understanding of taxation has no significant effect on taxpayer compliance and tax sanctions have a significant effect on taxpayer compliance. Understanding and tax sanctions have a significant influence on taxpayer compliance in SPT reporting.
The Influence Of Competence, Objectivity And Audit Structure On Auditor Performance (Case Study At The Head Office Of The Financial And Development Supervision Agency) Hurriyaturrohman, Hurriyaturrohman; Indupurnahayu, Indupurnahayu; Ramadhan, Muhammad
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 1 (2024): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v3i1.16100

Abstract

This study aims to explain the impact of several factors on auditor performance. These factors include: (1) the effect of competence on auditor performance, (2) the effect of objectivity on auditor performance, and (3) the effect of audit structure on auditor performance. The research method used in this study is a quantitative approach. The population of this study consists of auditors who work at the Head Office of the Financial and Development Supervisory Agency. Samples taken as many as 30 respondents using purposive sampling method. The collected data were analyzed using multiple linear regression using IBM SPSS version 25 software. The findings of this study indicate that competence has a positive and significant effect on auditor performance, objectivity also has a positive and significant effect on auditor performance, and audit structure also has a positive and significant effect on auditor performance. significantly to the auditor's performance.
The Effect of Financial Performance on Share Price for the 2017-2021 Period (Case Study of Food and Beverage Sub-Sectors Listed on the IDX) Hastuti, Rini; Rumiasih, N. A; A Syukur, Dudung
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 1 (2024): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v3i1.16101

Abstract

In this study the authors have a goal to see whether there is an effect of financial performance on stock prices. The financial performance ratios used in this study are the current ratio, debt to equity, return on equity and Total asseits turnoveir. This study uses quantitative data. The sampling method is using purposive sampling method. The hypothesis testing method in this study uses multiple linear regression analysis, correlation coefficient, determination coefficient, partial test (T test) and simultaneous test (F test). The independent variables in this study are the ratio of liquidity, solvency, profitability and activity and the dependent variable in this study is stock prices. The results of this study simultaneously liquidity, solvency, profitability and activity have an effect on stock prices, while partially liquidity, solvency and profitability have a significant negative effect on stock prices and activity has a significant positive effect on stock prices in food and beverage companies listed on the Indonesia Stock Exchange for the period 2017 – 2021
Analysis Of Hpp Calculation Using Full Costing And Variable Costing Methods As A Basis For Determining The Selling Price (Case Study CV. Aldiansyah Blessing Mandiri) Hurriyaturrohman, Hurriyaturrohman; Indupurnahayu, Indupurnahayu; Wijaya, Suma
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 1 (2024): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v3i1.16102

Abstract

The calculation of the cost of production has a central role for the company especially in paying the selling price of the product. In this context, there are two approaches used the fll costing method and variable costing . this study aims to calculate the cost of production using both method

Page 5 of 8 | Total Record : 73

 3   4   5   6   7 

Filter by Year

2022 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