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Harmoni Economics: International Journal of Economics and Accounting
Published by International Forum of Researchers and Lecturers
ISSN : 30636205     EISSN : 30638712     DOI : https://doi.org/10.70062/harmonieconomics.v3i1
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(Harmoni Economics: International Journal of Economics and Accounting) [e-ISSN : 3063-8712, p-ISSN : 3063-6205] is an open access Journal published by the IFREL (International Forum of Researchers and Lecturers). Harmoni Economics accepts manuscripts based on empirical research results, new scientific literature review, and comments/ criticism of scientific papers published by Harmoni Economics. This journal is a means of publication and a place to share research and development work in the field of Economics and Accounting. Articles published in Harmoni Economics 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. Harmoni Economics publishes 4 (four) issues a year in February, May, August and November, however articles that have been declared accepted will be queued in the In-Press issue before published in the determined time.
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Articles 145 Documents
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Effect of Good Corporate Governance on Mining Firm Financial Performance: Company Size Moderation, Indonesia 2021–2024 Siti Nurmala Lubis; Azhar Maksum; Keulana Erwin
Harmoni Economics: International Journal of Economics and Accounting Vol. 3 No. 1 (2026): Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v3i1.459

Abstract

A company's financial performance is a key indicator in assessing management's success in managing company resources and creating shareholder value. This study aims to analyze the influence of Good Corporate Governance mechanisms, as proxied by the size of the board of commissioners, the board of directors, the audit committee, and institutional ownership, on company financial performance, and to examine the role of company size as a moderating variable. The population in this study was mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. Based on purposive sampling criteria, a sample of 36 companies was obtained, with a total of 112 observations. The data used were secondary data, and the analytical method employed was panel data regression with a fixed effects model and moderation analysis. The results showed that the size of the board of commissioners had a positive and significant effect on financial performance, while the size of the board of directors, the audit committee, and institutional ownership did not significantly influence financial performance. Furthermore, company size did not moderate the effect of the size of the board of commissioners, the board of directors, the audit committee, and institutional ownership on financial performance.
Application of Cloud Computing in Modern Accounting Practices a Systematic Literature Review Sarah Zettira Agam Darwis; Muchriana Muchran; Muh Ramly
Harmoni Economics: International Journal of Economics and Accounting Vol. 3 No. 1 (2026): Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v3i1.460

Abstract

This study explores the application of cloud computing in modern accounting practices through a systematic literature review. The rapid advancements in information technology have revolutionized accounting information systems, making processes more efficient, integrated, and responsive. Cloud computing allows real-time, remote access to financial data across devices, enhancing transaction processing, reporting, and overall accuracy. The reviewed literature highlights that cloud-based accounting improves operational efficiency by automating tasks, streamlining workflows, enabling cross-department collaboration, and reducing infrastructure and maintenance costs. It also leads to better financial data quality through continuous updates, standardized procedures, and improved audit trails. Strategically, cloud adoption strengthens accounting’s role as a business partner by providing faster, more relevant insights for planning, control, and performance evaluation. However, challenges persist, particularly regarding data security, privacy risks, regulatory compliance, and service disruptions. Additionally, human resource factors, such as digital skills, change management, and user acceptance, are critical to successful implementation. In conclusion, this study provides a conceptual overview of how cloud computing enhances modern accounting, emphasizing its benefits in improving efficiency and decision-making, while recognizing the challenges that need to be addressed for its sustainable adoption.
Effect of Solvency, Liquidity, and Asset Quality on Stock Returns: Moderating Role of Independent Commissioners Dea Lonita Manulang; Fahmi Natigor Nasution; Erlina Erlina
Harmoni Economics: International Journal of Economics and Accounting Vol. 3 No. 1 (2026): Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v3i1.463

Abstract

Stock returns are a key indicator in assessing market perceptions of a company's performance and future prospects, particularly in the banking sector, which plays a strategic role in maintaining economic stability. However, inconsistent empirical findings regarding the impact of fundamental factors on banking stock returns highlight the need for further research, especially in cross-country contexts. This study examines the effects of solvency, liquidity, and asset quality on stock returns, with independent commissioners as a moderating variable, in banking sub-sector companies listed on the Indonesia Stock Exchange and the Vietnam Stock Exchange during 2022–2024. This research employs a quantitative approach using panel data regression and Moderated Regression Analysis (MRA) processed with EViews 12. The sample was selected through purposive sampling, consisting of 46 banks (138 observations) from Indonesia and 20 banks (60 observations) from Vietnam. The findings reveal that for banks listed on the Indonesia Stock Exchange, solvency, liquidity, and asset quality have no significant effect on stock returns, and independent commissioners do not moderate these relationships. In contrast, for banks listed on the Vietnam Stock Exchange, solvency positively affects stock returns, liquidity shows no significant effect, and asset quality negatively affects stock returns. Moreover, independent commissioners strengthen the relationship between solvency and stock returns but do not moderate the effects of liquidity and asset quality. These results indicate differences in fundamental characteristics and governance effectiveness between Indonesian and Vietnamese banks.
Role Social Media in Enhancing Accounting Information System Effectiveness and Organizational Performance in Tapanuli Hotels Maulana Siregar; Iskandar Muda Damanik; Sambas Ade Kesuma
Harmoni Economics: International Journal of Economics and Accounting Vol. 3 No. 1 (2026): Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v3i1.464

Abstract

This study aims to analyze the role of social media in improving the effectiveness of Accounting Information Systems (AIS) and organizational performance in hotel companies in South Tapanuli using the Resource-Based View (RBV) perspective. Within the RBV framework, innovation and knowledge sharing are viewed as strategic organizational resources that can influence AIS effectiveness and ultimately impact organizational performance. This study employed a quantitative approach with a survey method. Data were collected through questionnaires distributed to managers, owners, and the accounting, information technology, and operational divisions of hotels in South Tapanuli. Data analysis was performed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that innovation has no significant effect on Accounting Information System effectiveness. Conversely, knowledge sharing has a positive and significant effect on Accounting Information System effectiveness. Furthermore, Accounting Information System effectiveness has been shown to have a positive and significant effect on organizational performance. The R-square value indicates that variation in AIS effectiveness is largely explained by innovation and knowledge sharing, while the contribution of AIS effectiveness to organizational performance is relatively small compared to other factors outside the research model. These findings indicate that knowledge sharing practices are a dominant factor in increasing the effectiveness of Accounting Information Systems, which in turn impacts the performance of hotel organizations in South Tapanuli. Therefore, hotel companies need to strengthen their knowledge-sharing culture and optimize the use of information systems to support competitiveness and organizational goals.
Implementation of The Policy of Empowering Creative Economy MSMEs in The Papuan Souvenir Handicraft Sector in Sorong City Milan E.F Latumeten; Suparno Suparno; Aris Toening W
Harmoni Economics: International Journal of Economics and Accounting Vol. 3 No. 1 (2026): Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v3i1.465

Abstract

This study aims to analyze the implementation of policies to empower MSMEs in the creative economy of the Papuan souvenir handicraft sector in Sorong City, from a public service perspective. The study uses a mixed-methods approach with an explanatory sequential design. The quantitative approach involved a survey of 30 MSME actors using a Likert-scale questionnaire, which was analyzed using descriptive statistics and Pearson correlation. The qualitative approach involved in-depth interviews with five key speakers and was analyzed using thematic analysis and source triangulation. The study results show a very strong and significant relationship among MSME empowerment, the creative economy, Papuan local wisdom, and the role of local governments. Qualitative findings indicate that the MSME empowerment policy has been in operation. However, it has not been optimal due to limited resources, weak coordination between agencies, and a public service approach that is not fully participatory. The study's implications emphasize the importance of strengthening cross-sector synergy and empowerment approaches grounded in local wisdom to enhance policy effectiveness. The limitations of the study lie in the number of respondents and the fact that the loci are restricted to a single area. Therefore, further research is recommended to expand the study area and use a longitudinal approach to obtain a more comprehensive understanding.
Strategies for Enhanching Regional Economic Development: A Systematic Literature Review Vina Dewi Natasari; Inayati Nuraini Dwiputri
Harmoni Economics: International Journal of Economics and Accounting Vol. 3 No. 2 (2026): May: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v3i2.467

Abstract

This study aims to analyze regional economic development strategies using a Systematic Literature Review (SLR) approach and the PRISMA method. Research data were obtained from the Scopus database using keywords related to regional economic development strategies. The selection process was conducted through the stages of identification, screening, eligibility, and inclusion, resulting in 20 scientific articles published between 2021 and 2026 as the final sample. The analysis was conducted descriptively, thematically, and comparatively to identify research trends, methodological approaches, and dominant regional economic development strategies. The results indicate that there are six main strategies in regional economic development: developing regional flagship sectors, improving human resource quality, infrastructure development, strengthening investment and the business climate, regional economic digitalization, and multi-stakeholder collaboration. Comparative findings indicate a paradigm shift from conventional approaches focused on the utilization of local resources toward modern approaches emphasizing innovation, digital transformation, the green economy, and collaborative governance. Furthermore, research methods have evolved from descriptive and regression approaches toward the use of spatial analysis, machine learning, and multi-criteria decision-making. Theoretically, these findings reinforce the concepts of regional competitive advantage, human capital, the geography of economic development, and collaborative innovation. Practically, this research implies that local governments need to integrate all dimensions of development strategies to create inclusive, competitive, and sustainable economic growth. Thus, regional economic development strategies in the modern era must be adaptive, innovative, and capable of effectively responding to global dynamics
The Influence of Electronic Health Record Demands, Information Overload, Turnover, and Technostress on Nurse Recruitment Policy at Budi Medika Hospital Bandar Lampung Abid Akhmad Rasyid; Euis Mufahamah; Harold Kevin Alfredo
Harmoni Economics: International Journal of Economics and Accounting Vol. 3 No. 2 (2026): May: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v3i2.468

Abstract

This study examines the influence of Electronic Health Record (EHR) demands, information overload, turnover, and technostress on nurse recruitment policy at Budi Medika Hospital Bandar Lampung. The implementation of digital health systems in hospitals has changed nurses’ work patterns, particularly through digital documentation, data input, system navigation, and technology-based administrative tasks. These changes may create additional workload and affect human resource management decisions, especially recruitment policy. This study used a quantitative explanatory approach with survey data collected from 100 nurses at Budi Medika Hospital Bandar Lampung. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS. The measurement model was evaluated through outer loading, Average Variance Extracted, Cronbach’s alpha, and composite reliability, while the structural model was assessed through R-square, Q² predictive relevance, and path coefficient testing. The results show that the model has strong explanatory power, with an R-square value of 0.836 and Q² value of 0.817 for nurse recruitment policy. The hypothesis testing results indicate that EHR demands have a positive and significant effect on nurse recruitment policy, with a path coefficient of 0.912, t-statistic of 16.500, and p-value of 0.000. Meanwhile, information overload, turnover, and technostress do not have significant direct effects on recruitment policy. These findings indicate that nurse recruitment policy in a digital hospital environment is mainly influenced by EHR-related work demands. Therefore, hospitals should not only recruit nurses based on clinical competence, but also consider digital readiness, EHR adaptability, and documentation competence as important recruitment criteria.
Strategies for the Internationalization of SMEs in Indonesia: The Role of Networks, Diasporas, and Business Associations Agus Kurniadi; Sudarmiatin Sudarmiatin; Heri Pratikto
Harmoni Economics: International Journal of Economics and Accounting Vol. 3 No. 2 (2026): May: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v3i2.469

Abstract

The internationalization of SMEs is a key strategy to enhance competitiveness and access global markets. However, many Indonesian SMEs face challenges such as limited information, networks, export capacity, and understanding of international markets. This study analyzes SME internationalization strategies in Indonesia by examining the roles of global networks, diaspora, and business associations as key supporting factors. Using a qualitative case study approach, data were collected through interviews, observations, and documentation of SME actors, diaspora members, and business association representatives. Thematic analysis was conducted through data reduction, presentation, and inductive conclusions. Findings show that global networks facilitate market access, provide international business information, and strengthen cross-border collaboration opportunities. The diaspora serves as a bridge market to promote products, build trust, and expand distribution. Business associations enhance SME readiness through training, export support, and global buyer access. Synergy among networks, diaspora, and associations creates a more effective collaborative ecosystem than individual approaches. Challenges such as low digital literacy, complex regulations, and capacity constraints remain. The study contributes theoretically by integrating these roles into SME internationalization literature and offers practical implications for SMEs and policymakers to strengthen a collaborative, network-based internationalization ecosystem.
Cost Management Capability and SME Profitability: An Integrative Approach to Cost Planning, Cost Management, and Cost of Goods Manufactured Accuracy Andi Riska Andreani; Amiruddin Yunus; Rahmawati Rahmawati; Syafaruddin Syafaruddin
Harmoni Economics: International Journal of Economics and Accounting Vol. 3 No. 2 (2026): May: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v3i2.470

Abstract

Profitability is the primary indicator of SME business success; however, most Indonesian SME owners continue to face serious challenges in systematic cost planning, efficient cost management, and accurate cost of goods manufactured (CGM) calculation. This study analyzes the effects of cost planning (X₁), cost management (X₂), and CGM calculation accuracy (X₃) on SME profitability (Y), both partially and simultaneously, among production-sector SMEs in Makassar City. A quantitative approach with a cross-sectional explanatory survey design was employed. A purposive sample of 120 production-sector SME owners was selected. Data were collected using a structured Likert 1–5 questionnaire (23 items) and analyzed through descriptive statistics, validity and reliability tests (Cronbach's Alpha), classical assumption tests, multiple linear regression, F-test, t-test, and coefficient of determination using IBM SPSS Statistics 26. The F-test revealed that the three independent variables simultaneously exert a significant effect on SME profitability (F = 74.293; sig. = 0.000; R² = 0.659). Partially: cost planning (β = 0.391; t = 4.561; sig. = 0.000), cost management (β = 0.308; t = 3.382; sig. = 0.001), and CGM calculation accuracy (β = 0.251; t = 2.884; sig. = 0.005) each positively and significantly affect profitability. The three variables explain 65.9% of SME profitability variation. Cost planning is the strongest predictor of SME profitability, followed by cost management and CGM accuracy. Policy implications include the urgency of practice-based cost management training and CGM calculation mentoring for production-sector SME owners.
Impact of Green Accounting, Environmental Performance and Firm Size on Mining Financial Performance (2022–2024) Chandra Selamat Putra Gulo; Erlina Erlina; Endang Sulistya Rini
Harmoni Economics: International Journal of Economics and Accounting Vol. 3 No. 2 (2026): May: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v3i2.471

Abstract

This study aims to examine and analyze the influence of green accounting, environmental performance, and company size on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Financial performance is proxied by Return on Assets (ROA), green accounting is measured by the environmental cost ratio, environmental performance uses the PROPER rating, and company size is measured by the logarithm of total assets. This study uses secondary data obtained from annual reports, subscription reports, and other official publications. The analytical method used is panel data regression. The results show that green accounting has no effect on the financial performance of mining companies. This indicates that environmental costs incurred by companies have not been able to provide direct economic benefits in the short term. In addition, environmental performance has a negative effect on financial performance, indicating that increased environmental performance is also followed by a decrease in company profitability due to high compliance costs and environmental investments. Furthermore, company size has a negative effect on financial performance, indicating that the larger the company size, the greater the potential for operational inefficiencies and cost burdens that suppress the company's ability to generate profits. These findings suggest that corporate aspirations and scale growth efforts do not necessarily translate into improved financial performance in the short term.

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