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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 Influence of Environmental, Social, and Governance (ESG) on Financial Distress: Empirical Study of Banking Sector Companies Listed on the IDX for the Period 2021–2024 Riranne Alfatihannas Syabila; Desmy Riani; Hurriyaturrohman
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.v5i1.24095

Abstract

Financial distress is a condition of financial difficulty experienced by a company before bankruptcy, which can be influenced by the implementation of Environmental, Social, and Governance (ESG). ESG serves as an important indicator in assessing a company's sustainability and responsibility toward the environment, society, and governance. This study aims to determine the influence of environmental, social, and governance on financial distress in banking sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Financial distress in this study is measured using the Z-Score, where a higher Z-Score indicates more stable financial conditions and a lower risk of financial distress. Secondary data were obtained from company annual reports and ESG data sourced from Bloomberg. The population encompasses all banking sector companies listed on the IDX. Using purposive sampling, 19 companies were selected with a total of 76 observations. Panel data regression analysis was conducted using EViews 13 software. The results show that environmental does not significantly affect financial distress, meaning that environmental performance has not yet become a determining factor in explaining the financial stability of banking companies during the study period. Social also does not significantly affect financial distress, indicating that social responsibility practices have not directly influenced banks’ financial distress conditions. Governance has a significant effect on financial distress, meaning that stronger corporate governance contributes to better financial stability and reduces the possibility of financial distress. Meanwhile, ESG Score does not significantly affect financial distress, indicating that the overall ESG performance has not been strong enough to explain variations in financial distress among banking companies.
The Influence of Financial Performance and Non-Financial Performance on Market Value of Banking Companies Listed on the Indonesia Stock Exchange 2020–2024 Muhammad Wildan Farhan Wildan; Desmy Riani; Hurriyaturrohman
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.v5i1.24110

Abstract

This study aims to analyze the influence of financial performance and non-financial performance on the market value of companies in the banking sector listed on the Indonesia Stock Exchange for the 2020–2024 period. Financial performance is proxied by Return on Assets (ROA), non-financial performance is proxied by the Environmental, Social, and Governance (ESG) Score, while market value is measured using Price to Book Value (PBV). This study uses a quantitative method with secondary data obtained from company annual reports, the Indonesia Stock Exchange, and Bloomberg ESG Data Service. The sampling technique used purposive sampling, resulting in 13 banking companies with 65 observations. Data analysis was performed using panel data regression (Random Effect Model) with the EViews 12 application. The results show that financial performance (ROA) has a positive and significant effect on market value (PBV), while non-financial performance (ESG Score) has no significant effect on market value. Furthermore, financial performance and non-financial performance simultaneously have no significant effect on market value.
Break Even Point Analysis as a Tool for Sales and Profit Planning: A Case Study of PT Ultrajaya Milk Industry & Trading Company Tbk. Salsa Billa Hasfan; Muhammad Imam Sundarta; Denia Maulani
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.v5i1.23291

Abstract

Based on the results and discussions that have been presented in this study, PT. Ultrajaya Milk Industry & Trading Company, Tbk did not suffer a loss, it was concluded that the total production cost in 2020 was Rp. 15,185,422. The position of the BEP break-even point is at a nominal value of Rp. 14,780,337. The method used in this research is descriptive qualitative method. This method is a qualitative approach that describes conditions, situations, and variables. The purpose of this study is to analyze the Break Even Point of the company Ultrajaya Milk Industry Tbk, besides that this research will also explain the general description of sales planning and provide sales volume targets that must be generated at PT. Ultrajaya Milk Industry Tbk. The results of the company's research can plan sales in 2021 for Rp. 16,781,882, with a margin of safety or a safety limit of 37.43%. The minimum sales that must be made in 2021 are 1,049 units with a nominal value of Rp. 16,781,882. The weakness of BEP is that the selling price per unit does not stand alone regardless of sales volume. From the analysis of the break even point is the difficulty in classifying costs due to the existence of semi-variable costs so that sales made by PT.Ultrajaya Milk Industry & Trading Company, Tbk In accordance with the planning that has been done, the company must pay attention to the safety and sales limits that must be maintained by the company.
Internal Controls Over Trade Stock at The UIKA Bogor Employees’ Cooperative for The Period 2025 Akmal Setya Nugraha; Indupurnahayu Indupurnahayu; Rasiman Rasiman
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.v5i1.23640

Abstract

This analysis aims to evaluate the inventory recording and control systems at the Ibn Khaldun University Employees Cooperative (KIKA). The cooperative employs a perpetual inventory method and implements internal controls over inventory. The researcher conducted a study using the stock valuation method to determine the total inventory value related to the management of trading stock, particularly with a view to improving the productivity of the inventory rate budgeted by the cooperative. This case study is of a descriptive nature, presenting information based on calculations that detail the inventory management applied at the cooperative and comparing these findings. The research results indicate that although the recording system has been computerised, there are still weaknesses in inventory classification and control, which have the potential to cause discrepancies. Data analysis for the period from January to July 2025 shows a significant increase in the cost of goods sold (COGS), caused by a rise in the volume of merchandise purchases. The presentation of inventory in the cooperative’s financial statements still reflects a detailed classification of inventory. The cooperative is continuously strengthening its internal control systems and developing a more structured inventory information system to support more effective and accountable managerial decision-making.
The Effect of Green Accounting and Environmental Performance on Financial Performance of Manufacturing Companies 2020–2024 Leli Wijaya Sari; M. Imam Sundarta; M. Anwar Masruri
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.v5i1.23724

Abstract

The rapid development of the industrial sector has contributed positively to economic growth; however, on the other hand, it also has the potential to create various environmental problems resulting from companies’ operational activities. One of the efforts that companies can undertake to minimize these negative impacts is by implementing green accounting and improving environmental performance optimally. This study was conducted to determine the extent of the influence of green accounting and environmental performance on the financial performance of manufacturing companies in the consumer non-cyclicals subsector listed on the Indonesia Stock Exchange during the 2020–2024 period. The data collection method used purposive sampling, while the data analysis method employed multiple linear regression analysis, resulting in 60 research data samples processed during the 2020–2024 period. This study used secondary data obtained from companies’ annual reports, sustainability reports, and PROPER rating data published by the Ministry of Environment and Forestry. The analytical tool used in this research was SPSS version 27. The results of the multiple linear regression analysis indicate that: (1) green accounting has no effect on the company’s financial performance, (2) environmental performance has a significant positive effect on the company’s financial performance, and (3) simultaneously, green accounting and environmental performance have a significant effect on the company’s financial performance.

Page 9 of 9 | Total Record : 85

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