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Harmony Management: International Journal of Management Science and Business
Published by International Forum of Researchers and Lecturers
ISSN : 30484189     EISSN : 30636248     DOI : 10.70062
Core Subject : Economy,
Economics, Econometrics & Finance
(Harmony Management: International Journal of Management Science and Business) [e-ISSN : 3063-6248, p-ISSN : 3048-4189] is an open access Journal published by the IFREL (International Forum of Researchers and Lecturers). HarmonyManagement accepts manuscripts based on empirical research results, new scientific literature review, and comments/ criticism of scientific papers published by HarmonyManagement. This journal is a means of publication and a place to share research and development work in the field of Management Science and Business. Articles published in HarmonyManagement are processed fully online. Submitted articles will go through peer review by a qualified international Reviewers. Complete information for article submission and other instructions are available in each issue. HarmonyManagement publishes 4 (four) issues a year in March, June, September and December, however articles that have been declared accepted will be queued in the In-Press issue before published in the determined time.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 78 Documents
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The Role of Fear of Missing Out in Mediating the Effect of Social Media Addiction on Impulse Buying in Fashion Products I Gusti Ngurah Anom Mahaputra; Ni Made Asti Aksari
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 3 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i3.381

Abstract

The development of digital technology and the massive penetration of social media have transformed consumption patterns, particularly among younger generations. Excessive use of social media may lead to addictive behavior, which has the potential to trigger psychological anxiety such as fear of missing out, and ultimately encourage impulse buying behavior. Denpasar City, as a center of urbanization and consumption in Bali, serves as an appropriate location to examine this phenomenon, as its community tends to be consumptive and highly active in social media use. The purpose of this study is to explain the role of fear of missing out in mediating the effect of social media addiction on impulse buying. This study employs Uses and Gratifications (U&G) theory as the theoretical foundation, with a sample of 130 respondents selected using purposive sampling. Data collection was conducted through a questionnaire method. The study applied descriptive and inferential techniques, including Path Analysis, Classical Assumption Test, and Sobel Test. The findings reveal that fear of missing out mediates the effect of social media addiction on impulse buying. This study strengthens the understanding that social media not only influences social interaction but also shapes impulsive consumption behavior as a result of psychological pressure and exposure to digital content.
The Effect of Firm Size, Firm Age, Profitability, and Leverage on Corporate Social Responsibility Disclosure Tarindra Ardhiningtyas; I Made Pande Dwiana Putra
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 3 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i3.382

Abstract

Corporate Social Responsibility disclosure reflects the extent to which a company communicates its overall responsibility for the impact of its activities in order to achieve business sustainability. This study aims to empirically examine the effect of firm size, firm age, profitability, and leverage on Corporate Social Responsibility disclosure. The research sample consists of energy sector and basic materials sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period that reported annual reports and sustainability reports using the GRI 2021 standards. The sampling method employed purposive sampling, resulting in a total of 33 companies with 99 observations. Data analysis was conducted using multiple linear regression analysis. Based on the analysis results, it can be concluded that firm age and profitability have a positive effect on Corporate Social Responsibility disclosure. Firm size and leverage do not have an effect on Corporate Social Responsibility disclosure. This study provides empirical evidence for Legitimacy Theory in explaining how internal company factors, particularly firm age and profitability, affect Corporate Social Responsibility disclosure as a form of aligning corporate activities with prevailing values and norms as well as societal expectations to obtain and maintain social legitimacy.
Environmental, Social, and Governance Disclosure and Firm Value Winona Adelia Bianda Pangaribuan; I Putu Sudana
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 4 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i4.384

Abstract

This study aims to obtain empirical evidence regarding the effect of Environmental, Social, and Governance (ESG) disclosure on firm value. The research sample was obtained using purposive sampling on mining firms listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, with a total of 102 observations. Data analysis was conducted using panel data regression to test the proposed hypotheses. The results show that environmental disclosure has a significant positive effect on firm value, while social and governance disclosure have a significant negative effect. The theoretical implication of this study refers to agency theory, which asserts that information transparency through ESG can reduce information asymmetry between management and shareholders. However, if disclosure is carried out merely as a formality or symbolic practice, it may instead generate agency costs that are detrimental to the firm. In addition, these findings are also relevant to signaling theory, in which environmental disclosure can serve as a positive signal of a firm’s commitment to sustainability practices, thereby enhancing investor trust and strengthening the firm’s reputation. Practically, this study contributes to providing a more comprehensive understanding for firms, management, investors, and other stakeholders, while also serving as a reference for future research on ESG and firm value.
Analysis of The Determinants of Layer Chicken Egg Supply in Tabanan Regency Ni Luh Komang Ayu Herlina Sistadewi; I Gusti Agung Ayu Apsari Anandari
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 4 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i4.387

Abstract

This research is motivated by the dynamics of the layer chicken egg supply in Tabanan Regency. The purpose of this study is to analyze the factors that have the effect on the supply of layer chicken eggs, particularly the policy of banning the use of Antibiotic Growth Promoters (AGP), the number of layer chicken breeders, and the selling price of layer chicken eggs. The research method used is quantitative analysis with a multiple linear regression approach, using primary data obtained through questionnaires distributed to 101 layer chicken farmers in Tabanan Regency and analyzed with the assistance of EViews 12 software. The results show that the policy variable of banning the use of AGP has a negative and significant effect on the supply of layer chicken eggs. In contrast, the number of layer chicken breeders and the selling price of layer chicken eggs have a positive and significant effect on the supply. The coefficient of determination (R²) value of 0,316 indicates that the three independent variables are able to explain 31,6% of the variation in the supply of layer chicken eggs, while the remaining variation is affected by other factors outside the research model.
Analysis of the Effect of Unemployment Rate, Economic Growth, and Human Development Index on Poverty in Districts/Cities of North Sumatra Province Titi Resnawati Nazara; Ni Putu Martini Dewi
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 4 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i4.398

Abstract

Poverty is a complex and multidimensional problem. It can be characterized as a condition in which there is a lack of aspects related to the quality of life. North Sumatra Province is known as one of the richest provinces in Indonesia with abundant natural resources and agricultural products such as petroleum, natural gas, palm oil, rubber, and forest products used as industrial materials. However, it still ranks among the provinces with the highest poverty rates in Indonesia. This study aims to analyze the effect of unemployment rate, economic growth, and Human Development Index (HDI) on poverty in 14 districts/cities of North Sumatra Province during the 2016–2023 period. The analytical method used is panel data regression with the Fixed Effect Model (FEM) approach. The results of this study indicate that simultaneously, the three independent variables have a significant effect on poverty. Partially, unemployment has a positive and significant effect, while economic growth and HDI have no significant effect on poverty.
The Effect of Information Technology Sophistication, Top Management Support, and Personal Capability on Accounting Information System Performance in Cooperatives : (A Case Study on Savings and Loan Cooperatives in Badung Regency) I Komang Jinarta; Ni Ketut Lely Aryani Merkusiwati
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 4 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i4.401

Abstract

The development of information technology has had a significant effect on the management of accounting information systems (AIS) within organizations, including Savings and Loan Cooperatives (KSP). This study aims to obtain empirical evidence regarding the effect of information technology sophistication, top management support, and personal capability on the performance of accounting information systems (AIS) in Savings and Loan Cooperatives (KSP) in Badung Regency. The implementation of an effective AIS is essential to enhance efficiency, accuracy, and the relevance of financial information to support managerial decision-making in the digitalization era. This study employs a quantitative approach with an associative design. The research population includes all registered and active KSP employees who have used information systems in Badung Regency, with a sample of 90 respondents determined through the purposive sampling method. Primary data were obtained through questionnaires and analyzed using multiple linear regression. The results indicate that information technology sophistication has a positive and significant effect on AIS performance, top management support has a positive and significant effect on AIS performance, and personal capability has a positive and significant effect on AIS performance.
Advanced Materials as the Foundation for Innovation and National Defense Mia Kusmiati; Sovian Aritonang; Avinash Pawar
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 4 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i4.429

Abstract

Purpose –The objective of this research is to analyze the role of advanced materials as a foundation for technological innovation and as a strategic element in strengthening the national defense system. The study focuses on the interrelationships between policy aspects, industry dynamics, and theoretical frameworks to explain the urgency of adopting advanced materials in Indonesia. Design/methodology/approach –This study uses a conceptual approach based on a systematic literature review (SLR) by examining reputable international publications published by Elsevier, Springer, Wiley, Taylor & Francis, IEEE, ACM, ScienceDirect, SAGE, JSTOR and DOAJ as well as national literature indexed by SINTA. The analysis was conducted using a thematic synthesis method that combines regulatory and policy dimensions, empirical data related to budget trends and industrial implementation, and theoretical models including diffusion of innovation, technology acceptance models, and behavioral reasoning theory. Findings –Studies have shown that advanced materials such as lightweight composites, high-entropy materials, smart materials, and functional coatings have a significant role in strengthening military resilience, reducing dependence on imports, and improving the efficiency of defense logistics. However, the adoption of these materials still faces obstacles such as high production costs, limited human resources, and the vulnerability of critical mineral supply chains, which are heavily influenced by global geopolitical dynamics. Practical implications –This study emphasizes the importance of strengthening national research, integrating the defense industry into the DEFEND ID ecosystem, and international collaboration to accelerate technology transfer. Mapping the critical mineral supply chain also needs to be a strategic priority to ensure the sustainability of defense materials development. Originality/value –This article offers a novel contribution through the simultaneous integration of policy perspectives, empirical data, and theoretical frameworks in the context of advanced materials development in Indonesia, an aspect that has rarely been comprehensively explored in previous studies.
Integrated Operational Management for Smart & Green Village: A Novel Model Based on Operational Efficiency, Technology, and Community Participation Mia Kusmiati; Andri Muhamad Nuroni; Hari Mulia; Hadi Sunyata
Harmony Management: International Journal of Management Science and Business Vol. 1 No. 3 (2024): September: International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v1i3.435

Abstract

Purpose– The objective of this research is to develop an integrated operational management model for Smart & Green Villages (SGVs), combining the principles of smart villages and green villages to promote sustainable, inclusive, and adaptive rural development. This research emphasizes operational efficiency, environmental sustainability, digital technology utilization, and community participation as key pillars. Design/Methodology/Approach – A mixed-methods approach was adopted, involving surveys of villages in Indonesia that have begun adopting SGV principles, in-depth interviews with village officials and key stakeholders, and case studies of villages that have successfully implemented smart technologies and environmentally friendly practices. Data triangulation was applied to strengthen the validity of the findings. Findings – The study shows that integrating functional organizational structures, optimizing digital technologies such as the Internet of Things (IoT) and village information systems, and building participatory community mechanisms significantly improve public service delivery, reduce operational costs, enhance environmental management, and strengthen socio-economic well-being. The study also identified new operational variables, including cost-effective innovation, digital local governance, inter-village shared resources, and socio-environmental audits as a multidimensional evaluation tool. Practical implications – These findings provide a practical framework for policymakers, local governments, and community leaders to implement and evaluate SGV. The multidimensional indicators proposed in this study enable continuous monitoring and adaptation of village operations to local conditions and resource constraints. Originality/Value – This study is one of the first to propose a concrete and replicable SGV operational management model by introducing new variables and multidimensional evaluation indicators. It enriches the theoretical discourse on smart and green village integration while offering actionable strategies for sustainable rural governance.

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