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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 75 Documents
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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 ashila nazwa; Indupurnahayu Indupurnahayu; M Anwar Masruri
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 | DOI: 10.32832/jharmoni.v4i1.21557

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) Hafilah Nurajrina; Rahmat Mulyana; Desmy Riani
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 | DOI: 10.32832/jharmoni.v4i1.21560

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 MN Rizqi; 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 | DOI: 10.32832/jharmoni.v4i1.21711

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.
The Use of Digital Marketing in the Efficiency and Transparency of Managing Da'wah Funds at Masjid Akbar Surabaya Ruba’i, Ruba’i
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 2 (2025): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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

Abstract

This study aims to examine the utilization of digital marketing in improving efficiency and transparency in the management of da’wah funds at Masjid Akbar Surabaya. The research employed a qualitative case study approach by collecting data through in-depth interviews with mosque administrators, active donors, and congregants, as well as direct observation and document analysis of digital financial reports. The results indicate that the application of digital marketing—through social media, websites, QR code payments, and online donation platforms—has significantly enhanced operational efficiency by reducing processing time, administrative costs, and human errors. Furthermore, transparency has increased through the publication of monthly financial reports and automatic digital receipts accessible to donors. This improvement has strengthened public trust and encouraged greater participation in supporting da’wah programs. However, the study also identifies challenges related to digital literacy and data security awareness among congregants. The findings contribute to the development of digital religious management and provide practical insights for Islamic institutions seeking to establish efficient and transparent financial governance through digital transformation. Keywords: Digital marketing; Efficiency; Transparency; Da’wah funds; Islamic management.
Fiscal Correction Analysis of Commercial Financial Statements in Determining Corporate Income Tax Payable at PT Bangun Putra Pesaka Youce, Jefry
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 2 (2025): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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

Abstract

Commercial financial statements prepared based on Financial Accounting Standards (FAS) often give rise to differences with tax regulations, both in terms of recognition, measurement, and the treatment of expenses and income. These differences cause commercial profit not always to be the same as fiscal profit, thus requiring fiscal reconciliation through positive and negative fiscal corrections. This study aims to analyze fiscal corrections to commercial financial statements in determining corporate income tax payable at PT Bangun Putra Pesaka. The research method used is descriptive with a qualitative approach. The research data consist of secondary data obtained from the company’s commercial financial statements for the year 2019, fiscal reconciliation data, and relevant tax regulations. Data collection techniques were carried out through documentation studies and literature reviews. Data analysis was conducted by identifying accounts that require fiscal correction, classifying fiscal corrections into positive and negative corrections, preparing fiscal reconciliation, and calculating corporate income tax payable. The results of the study indicate that the main fiscal corrections are caused by differences in the treatment of maintenance and repair expenses as well as fixed asset depreciation. These fiscal corrections affect the amount of taxable income and corporate income tax payable. This study concludes that proper fiscal reconciliation is very important to ensure tax compliance and to avoid errors in tax calculations. Keywords: Fiscal Correction; Fiscal Reconciliation; Commercial Financial Statements; Corporate Income Tax.

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