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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 85 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; Novie Andrie Zakariya
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 | DOI: 10.32832/jharmoni.v4i2.21959

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 Jefry Youce; Indupurnahayu Indupurnahayu; Hurriyaturohman Hurriyaturohman
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 | DOI: 10.32832/jharmoni.v4i2.22860

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.
The Influence of Corporate Social Responsibility and Firm Size on Firm Value with Audit Committee as Moderating Variable Inaya Wulandari; Muhammad Nur Rizqi; Verni Asvariwangi
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 5 No 1 (2026): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v5i1.23712

Abstract

Corporate Social Responsibility (CSR) and firm size on firm value with the audit committee as a moderating variable were examined in energy sector companies listed on the Indonesia Stock Exchange. This study employed a quantitative approach using panel data analysis processed through EViews. Data were collected through purposive sampling, resulting in 30 companies and 120 observations, of which 20 outlier data were excluded, resulting in 100 final observations. The data were analyzed using panel data regression and Moderated Regression Analysis (MRA). The findings indicate that CSR has a negative and significant effect on firm value, while firm size does not significantly affect firm value. Furthermore, the audit committee moderates the relationship between CSR and firm value, but does not moderate the relationship between firm size and firm value. These findings indicate that the audit committee plays an important role in strengthening CSR implementation to enhance firm value
The Effect of Tax Avoidance Aggressiveness and Financial Distress on Audit Report Lag with Firm Size as A Moderating Variable Lidia Putri Anjani; Rahmat Mulyana Dali; Verni Asvariwangi
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 5 No 1 (2026): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v5i1.23721

Abstract

This study aims to analyze the effect of tax avoidance aggressiveness and financial distress on audit report lag with firm size as a moderating variable. Audit report lag reflects the duration required to complete the audit process of financial statements and may affect the timeliness of financial reporting. This study used a quantitative method with secondary data obtained from annual financial statements of property and real estate companies listed on the Indonesia Stock Exchange during 2019–2024. The sampling technique used purposive sampling and resulted in 22 companies with 108 observation data after outlier elimination. Data analysis was conducted using panel data regression with the assistance of EViews 13. The results indicate that tax avoidance aggressiveness has a positive and significant effect on audit report lag, while financial distress does not significantly affect audit report lag. Furthermore, firm size is able to moderate the effect of tax avoidance aggressiveness on audit report lag, but is unable to moderate the effect of financial distress on audit report lag. These findings indicate that aggressive tax avoidance practices increase audit complexity and extend the audit completion period.
Influence Impact of Sustainability Report Disclosure on Stock Prices Nur Frila Mirdayanti; NA Rumiasih; Yudiana Yudiana; Ofan Maulana Yudista
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 5 No 1 (2026): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v5i1.23726

Abstract

This study aims to analyze the effect of sustainability report disclosure on stock price in banking subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The independent variables include sustainability report disclosure of economic, social, environmental aspects, while the dependent variable is stock price. This study employed a quantitative method with secondry data obtained from sustainability reports and company stock price data. Using a purposive sampling technique, 28 companies were selected with a total of 140 observatons . After removing outliers, 90 data were used in the analysis. This study utilized SPSS software and multiple linear regression analysis. The results showed that, simultaneously, sustainability report disclosure significantly affected stock prices. Partially, economic disruption had no significant effect on stock prices. environmental disclosure had a negative but significant effect on stock prices, and social disclosure had a positive and significant effect on stock prices.
The Effect of Capital Structure and Profitability on Firm Value with Dividend Policy as A Moderating Variable Monica Tasya Selvia; Desmy Riani; Diah Yudhawati
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 5 No 1 (2026): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v5i1.23775

Abstract

The objective of this research is to determine how capital structure and profitability dictate firm value, alongside evaluating the moderating function of dividend policy among F&B enterprises operating on the IDX throughout the 2019–2023 period. The study specifically maps out whether dividend policy reinforces or diminishes the pathways connecting capital mix and profitability to overall corporate value. This quantitative study relied on purposive sampling to gather a research matrix consisting of 20 companies and 100 firm-year observations across five years. The underlying secondary data, including annual reports and fully audited financial records, were retrieved from individual corporate web portals and the official IDX platform, compiled through structured documentation techniques. Hypotheses were verified through panel data regression using a Moderated Regression Analysis (MRA) model. The statistical outcomes conclude that: (1) Capital Structure has no significant effect on Firm Value, (2) Profitability has a positive and significant effect on Firm Value, (3) Dividend Policy is unable to moderate the effect of capital structure on firm value, (4) Dividend Policy is able to moderate the effect of profitability on firm value in a weakening direction
The Effect of Liquidity and Solvency on Financial Performance: Moderating Role of Firm Size Aditio Aditio; Muhammad Nur Rizqi; Harun Faizal
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 5 No 1 (2026): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v5i1.24091

Abstract

This study aims to investigate the relationship between liquidity, solvency, and financial performance, with business size acting as a moderator. Financial performance is one of the most important metrics to consider when evaluating a company's success. This is evidence of the company's adeptness in turning its resources into profit. This study uses a quantitative approach and relies on secondary data gathered from the IDX annual financial statements of food and beverage sub-sector companies from 2020 to 2024. Twenty companies with one hundred observations were generated by the sample approach, which used purposive sampling after data selection by outlier testing and deletion. Data analysis was carried out using EViews 10 software, namely panel data regression and MRA. In contrast to solvency's negative statistically significant link with financial performance, liquidity's positive relationship with financial success is well-established. Moreover, both solvency and liquidity have an impact on financial performance, but the link between the two may be attenuated by increasing the size of the business. According to these results, the link between financial situations and a company's capacity to produce profits is effected by firm size, and the management of current assets and capital structure is a key factor in enhancing financial performance.

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