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Harmoni Economics: International Journal of Economics and Accounting

HarmoniEconomics
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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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Sustainability Reporting in Emerging Economies : Challenges and Opportunities for Accountants Sukma Kusuma Dewa; Faradiva Wieke Prasasti; Diah Ayu Lestari
Harmoni Economics: International Journal of Economics and Accounting Vol. 1 No. 2 (2024): 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.v1i2.28

Sustainability reporting has gained prominence worldwide, but its adoption in emerging economies faces significant barriers due to regulatory, financial, and institutional challenges. This paper examines the current state of sustainability accounting practices in emerging markets, focusing on the alignment of corporate social responsibility (CSR) and environmental, social, and governance (ESG) disclosures. The study also investigates the role of accountants in promoting transparency and standardization in sustainability reporting. The research highlights key issues such as lack of infrastructure, limited regulatory frameworks, and the need for capacity building in emerging economies.

The Role of Forensic Accounting in Combating Financial Fraud in the Digital Age Setyo Prihanto; Ahmad Hasan Muzaky; Bima Widhi Yuliantoro
Harmoni Economics: International Journal of Economics and Accounting Vol. 1 No. 2 (2024): 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.v1i2.29

Financial fraud has become a persistent issue with the rise of online transactions and digital platforms. This paper explores the evolving role of forensic accountants in identifying and preventing fraud in the digital age. Through case studies and recent examples of financial crimes, the study evaluates the effectiveness of forensic accounting techniques such as data analytics, digital forensics, and cyber risk assessment. The paper also discusses the regulatory landscape and suggests strategies for improving fraud detection through technological innovation in accounting.

The Effectiveness of Transfer Pricing in Multinational Corporations : A Global Perspective Abdellah Benhabib; Khalid Benali; Mohamed Tkiouat
Harmoni Economics: International Journal of Economics and Accounting Vol. 1 No. 2 (2024): 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.v1i2.30

Transfer pricing remains a critical issue in international taxation, particularly for multinational corporations (MNCs). This paper assesses the effectiveness of transfer pricing mechanisms in managing intercompany transactions and ensuring compliance with international tax regulations. By reviewing case studies of large MNCs and conducting a cross-country comparison, the research evaluates the impact of transfer pricing rules on corporate profitability, tax avoidance, and the role of accountants in mitigating risks. The findings suggest that while transfer pricing helps MNCs optimize tax liabilities, it also raises ethical and transparency concerns that require stronger regulatory oversight.

Behavioral Biases in Financial Decision Making : Implications for Accounting and Economic Forecasting Jean-Philippe Bonardi; Didier Sornette; Robert Danon
Harmoni Economics: International Journal of Economics and Accounting Vol. 1 No. 2 (2024): 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.v1i2.31

Behavioral economics has highlighted how cognitive biases influence financial decisionmaking, often leading to suboptimal outcomes. This paper explores the impact of behavioral biases such as overconfidence, loss aversion, and herding behavior on accounting and economic forecasting. By reviewing empirical evidence from market behavior, the study assesses how these biases affect financial reporting, auditing practices, and economic predictions. The paper concludes with recommendations for accountants and economists to incorporate behavioral insights into their practices to improve decisionmaking and forecasting accuracy.

Ethical Entrepreneurial Leadership And Its Impact On Entrepreneurial Orientation Through The Mediating Role Of Entrepreneurial Passion: An Analytical Study Of The Opinions Of A Sample Of Owners Of Sme In Diwaniyah Governorate Basim Abbas Kraidy Jassmy
Harmoni Economics: International Journal of Economics and Accounting Vol. 1 No. 4 (2024): November : 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.v1i4.32

The current study aims to identify the impact of ethical entrepreneurial leadership on theentrepreneurial orientation of SME owners in the Diwaniyah Governorate. According to the above, thestudy adopts a descriptive and analytical approach to its variables. The study sample consisted of agroup of SME ownwers , numbering (70) companies out of (90). The questionnaire forms was used asa essential tool for collecting data. The study were used many statistical methods such as standarddeviations, arithmetic mean , and structural equation modeling with the help of statistical programs(SPSS.var.24, Smart PLS). Theis exist study reached a set of useful conclusions and recommendations.Basically important of which is that the results of the statistical analysis showed that ethicalentrepreneurial leadership has a significant impact on entrepreneurial orientation.

Analysis of Online Customer Reviews, Influencer Endorsements, and Price Perceptions on Purchasing Decisions for Eiger Products in the Sumut Indonesia Climbing Community Ajie Dwi Tandayu; Ari Prabowo; Aisyah Azhar Adam
Harmoni Economics: International Journal of Economics and Accounting Vol. 1 No. 4 (2024): November : 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.v1i4.33

Purchase Decision is a decision to buy a product or brand you like, but two factors can arise between purchase intention and purchase decision. This research aims to determine the influence of online customer reviews, influencer endorsements and price perceptions on purchasing decisions. The type of research used in this research is quantitative research. In determining the research sample, the Slovin formula was used, where the number of samples obtained was 100 samples. Data was collected using a questionnaire that had been tested for validity and reliability and processed using SPPSS 26. Based on the partial test, the Online Customer Review variable had a positive and significant effect on the decision to purchase Eiger products in the Indonesian North Sumatra Climber Community. A value of t-count of 8.139 > 1.66 t-table was obtained, then the Endorsement Influencer variable had a positive and significant influence on Purchasing Decisions, a value of t-count of 2.169 > 1.66 t-table was obtained, and the Price Perception variable had a positive and significant influence on Purchase Decisions with a t-count value of 3.885 > 1.66 t-table . Simultaneous test results show that the online customer review (X1), influencer endorsement (X2) and price perception variables (X3) together have a positive and significant effect on the decision to purchase Eiger products in the Indonesian North Sumatra climbing community.

The Effect of Debt Default, Audit Tenure and Liquidity on Going Concern Audit Opinion Acceptance Novia Dian Anggraini; Netty Herawty; Rico Wijaya
Harmoni Economics: International Journal of Economics and Accounting Vol. 1 No. 4 (2024): November : 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.v1i4.34

This study aims to find out how Debt Default, Audit Tenure and Liquidity can affect the acceptance of the Going Concern Audit Opinion (Empirical Study on Manufacturing Companies in Various Industrial Sectors listed on the IDX for the 2019-2022 period). The sample in this study is Manufacturing Companies in the Various Industrial Sectors using the Purposive Sampling technique so that 26 companies with 4 years of observation (104 observation data) were obtained that met the criteria. The data used is in the form of secondary data obtained from the company's annual report through the Indonesia Stock Exchange (IDX) website and the official website of the related company. Researchers use a quantitative approach to describe research problems through trend descriptions or being able to explain the relationship between variables. The analysis technique used in this study is data analysis using descriptive statistical analysis and logistic regression analysis with the help of SPSS 30 software. The method of data collection is by means of documentation and literature study. The results of the study concluded that Debt Default significantly affected the acceptance of going concern audit opinions, while Tenure and Liquidity Audit did not significantly affect the acceptance of going concern audit opinions.

Strategies for Managing Non-Halal Funds in Sharia-Compliant Hotels Within the Context of CSR: A Perspective from Islamic Economic Law Laras Annisa Ulfitri Nedi; Nita Astuti; Santi Susanti
Harmoni Economics: International Journal of Economics and Accounting Vol. 1 No. 4 (2024): November : 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.v1i4.35

One critical component in the rapidly expanding halal tourism industry is the existence of hotels catering to the needs of Muslim travelers, known as Sharia-compliant hotels. Operating within the framework of Islamic law, these hotels bear the responsibility of managing funds in accordance with Sharia principles. The management of non-halal funds within such establishments presents a complex challenge that necessitates careful consideration to ensure compliance with Islamic values while addressing financial and social aspects. This study aims to provide insights into strategies for managing non-halal funds in Sharia-compliant hotels within the framework of Corporate Social Responsibility (CSR) and from the perspective of Islamic economic law. Using a qualitative research approach with descriptive analysis through a literature review, the findings indicate that the legal status of non-halal funds may be permissible if allocated for general public welfare. Recommended management strategies include adherence to the PSAK 101 accounting standard and the application of Tafriq Shafqah principles through CSR initiatives. Non-halal funds are optimally distributed for social welfare (maslahah wa tashrif al-‘ammah) such as empowering local communities through education and training, supporting zakat and charity programs, promoting sustainable environmental management, ensuring fair employment opportunities, fostering local economic development, and enhancing public education and awareness. These efforts not only enhance the positive reputation of Sharia-compliant hotels but also contribute significantly to the economic, environmental, and social well-being of the broader community.

Contractual Budgeting And Its Impact On Developing The Structure Of The Government Accounting System In Iraq A Survey Study Maytham Azeez Khzaee; Yosra Makni Fourati
Harmoni Economics: International Journal of Economics and Accounting Vol. 1 No. 4 (2024): November : 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.v1i4.36

This study aims to analyze the implementation of contractual budgeting and its impact on the development of government accounting system structure in Iraq. Amid the challenges facing the public sector in Iraq, the implementation of contract-based budgeting is considered essential to improve transparency, accountability, and efficiency in the management of state finances. This study used a survey approach to collect data from various government agencies in Iraq involved in budget planning and oversight. The results show that although the implementation of contractual budgeting can improve budget management and strengthen the government's accounting system, there are a number of barriers, including a lack of human resource capacity, information technology limitations, and regulatory discrepancies that still exist. This study recommends the need for policy updates and improved training and infrastructure to support the integration of contract-based budgeting in the government accounting structure in Iraq, to ensure the sustainability and effectiveness of public budget management

Building A Training Programme On The Dimensions Of Accountants' Professional Motivation And Its Impact On The Development Of Technical Literacy Mohammed Kadhim Al-Abboodi; Mondher Fakhfakh
Harmoni Economics: International Journal of Economics and Accounting Vol. 1 No. 4 (2024): November : 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.v1i4.37

The research aims to build a training programme according to the dimensions of the professional motivation of accountants and its impact on the development of technical Literacy by verifying the validity of the following null hypothesis: "There is no statistically significant difference at the level of significance (0.05) between the average scores of accountants of the experimental group and those who will subject accountants to the training programme based on the dimensions of professional motivation and the average scores of accountants for the control group who will not subject accountants to training in the training programme in technical Literacy.To achieve the objectives of the research, the researchers used the experimental design with two equivalent groups (experimental and control), as 42 accountants were randomly selected (by lot) as a sample for research from the accountants of the General Directorate of Education of Qadisiyah for the academic year 2024-2025, by 21 accountants for the experimental group and 21 accountants for the control group.The training programme was built according to three stages (planning, design, evaluation), and then trained accountants of the experimental group for a period of (11) days by two sessions per day using the training programme according to the dimensions of professional motivation, and the researcher prepared a scale for technical Literacy of the type of multiple choice (40 items), and their sincerity and stability were verified, as the stability coefficient for testing the scale reached (90, 0) and the stability coefficient of the observation card was (0.86), for the scale test (0.89) and they were applied after the end of the experiment. And the researcher used the statistical programme SPSS.The accountants of the experimental group outperformed the accountants of the control group in the scale test, and in light of the results of the research, the researcher recommended the possibility of adopting the training programme prepared according to the dimensions of professional motivation.

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Home Page

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Editorial Team

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Google Scholar

Contact Name Riyadi

Contact Email indexsasi@apji.org

Phone +6281269402117

Journal Mail Official indexsasi@apji.org

Editorial Address Jalan Watunganten 1 No 1-6, Batursari, Mranggen Kab. Demak Jawa Tengah 59567

Location Kab. demak, Jawa tengah INDONESIA

Abstract

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Abstract

Contact Name
Riyadi

Contact Email
indexsasi@apji.org

Phone
+6281269402117

Journal Mail Official
indexsasi@apji.org

Editorial Address
Jalan Watunganten 1 No 1-6, Batursari, Mranggen Kab. Demak Jawa Tengah 59567

Location
Kab. demak,

Jawa tengah

INDONESIA