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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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Influence Of Accounting Information Systems, Control Internal And Work Motivation On Performance Employees At PT. Selalu Cinta Indonesia Rozza Sugmawati; Bagus Kusuma Ardi; Batista Sufa Kefi
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 1 (2025): February: 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.v2i1.73

The purpose of this research is to determine the influence of accounting information systems, internal control systems and work motivation on employee performance at PT. Selalu Cinta Indonesia. The research location is at PT. Selalu Cinta Indonesia Semarang. Analysis tools use data reduction, presenting data, and verifying conclusions. The analysis method used is multiple linear regression. Hypothesis testing uses a 5% degree of freedom. The results of the reliability and validity tests show that all question items are reliable and the constructs are valid, besides that the regression meets the model fit. The research results showed that the Accounting Information System (X1) had a significant positive effect on employee performance (Y). Internal Control (X2) has a significant positive effect on employee performance (Y). Work motivation (X3) has a significant positive effect on employee performance (Y).

The Influence Of Personal Branding and Value Cration On Business Performance Of UMKM Noodles in Bekasi City Muthi Kamila; Novita Indriyani; Syahyono Syahyono; Muhammad Akmal Rasyid; Mukhammad Nadzim
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 1 (2025): February: 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.v2i1.74

The purpose of this research is to study how personal branding and value creation impact the business performance of noodle SMEs in Bekasi City. This study uses a quantitative method by collecting data from a number of MSME actors in the area through questionnaires. According to the research, personal branding and value creation have a significant impact on the company's performance level. Strong personal branding can enhance the company's reputation, while value creation serves to provide additional relevant value to customers. The results of this research emphasize that effective personal branding and value creation strategies are crucial for supporting the sustainability and development of SMEs. The conclusions of this research can be used by entrepreneurs to create better marketing strategies.

The Effect Of Several Macroeconomic Variables On Stock Returns Of Manufacturing Companies in Indonesia Desak Made Sukarnasih; Desak Ayu Sriary Bhegawati
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 1 (2025): February: 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.v2i1.76

This study aims to analyze the influence of macroeconomic factors consisting of inflation, rupiah exchange rate, and interest rates on stock returns of manufacturing companies listed on the Indonesia Stock Exchange during the period 2021-2023. The research method uses a quantitative approach with multiple linear regression analysis. The research sample consists of manufacturing companies listed on IDX during the research period, selected using purposive sampling method. The results show that among the three macroeconomic factors studied, only the rupiah exchange rate has a significant influence on the stock returns of manufacturing companies. This is due to the characteristics of the manufacturing industry which has a high dependence on imported raw materials, so that exchange rate fluctuations directly affect the company's financial performance and stock returns. Meanwhile, inflation and interest rates did not show a significant effect on stock returns of manufacturing companies during the study period.

The Effect Of Transformational Leadership and Physical Work Environment On Performance PNPN Employee Edo Prihania Januardo Basyir; Nancy Yusnita; Yayan Hadiyat
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 1 (2025): February: 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.v2i1.77

This research was conducted to determine the effect of transformational leadership and the physical work environment on the performance of PNPN employees with motivation as an intervening variable in land offices throughout West Priangan (Cianjur Regency, Sukabumi Regency and Sukabumi City). It is hoped that this research can provide input for institutions in improving the quality and quantity of Transformational Leadership, Physical Work Environment and Motivation, in order to improve employee performance. In this research, sampling was used using Simple Random Sampling by distributing questionnaires to 113 ASN employees at the West Priangan Land Office in 2024. Data from the questionnaire were analyzed using SPSS Version 27 and Lisrel 8.80 software. The results of this research state that Transformational Leadership influences Employee Performance, the Physical Work Environment influences Employee Performance, Motivation influences Employee Performance, Motivation is able to mediate the influence of Transformational Leadership on Employee Performance, as well as the Physical Work Environment, Motivation can still mediate its influence on Employee Performance.

Using Strategic Cost Management Techniques for Reducing Banking Risks: Applied Study Azhar Ghailan Marhoon Al-Zubaidi; Hesham Khalif
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 1 (2025): February: 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.v2i1.78

In alongside demonstrating how strategic cost management approaches can lower banking risks, the study sought to address the theoretical underpinnings of both banking risks and strategic cost management techniques. as well as identifying the most important measures through which banking risks to which economic units are exposed can be reduced to a minimum by helping to deal with situations in which the future cannot be predicted with certainty and that banking risks arise from the financing side. The study was applied in a sample of banks listed on the Iraq Stock Exchange, and the focus was on commercial banks because of the exposure of these banks to a range of banking risks, the most important of which are credit risks, liquidity, exchange rate and interest rate. These banks also suffer from problems related to operational decisions such as pricing decisions. Strategic cost management techniques are a set of tools and methods that are appropriate to the needs of the modern business environment, which is concerned with cost analysis in a broad framework through its ideal position in order to improve the cost structure and achieve competitive advantage. This was the most significant finding of the research. The research discovered that strategic cost management techniques can help reduce risks and rationalize operational decisions, through which they can respond quickly to customer requirements and provide sufficient flexibility for any Changes that may occur and the delivery of products to them as quickly as possible while adhering to the standards of the modern corporate environment.

Production Forecasting Analysis of CV. Peduli Pangan Indonesia Fikri Akmal Zain; Wiwik Handayani
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 1 (2025): February: 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.v2i1.79

With the rising demand in the food sector, particularly for ready-made spices, CV. Peduli Pangan, which focuses on producing sachets of pepper, has a notable chance for expansion. To address this demand, accurate forecasting of production is essential for guiding choices related to production planning. Forecasting is an important tool for decision-making that underpins various manufacturing and service sectors.This research aims to estimate the ideal production quantity of pepper sachets over the next 12 periods. Regression analysis is utilized to identify the best-fitting model based on the gathered data, facilitating an exploration of how important factors affect production. The resulting regression formula shows that the production levels are impacted by the cost of raw materials (HBB), product defects (PG), and workforce (TK). The constant figure of 11,109.687 signifies the fundamental production level when these factors are not considered. If all other factors are ignored, a decrease in production volume occurs when the raw material price (X1_HBB) is -0.15 and the defect rate (X2_PG) is -0.617. On the other hand, production volume rises if the labor factor (X3_TK) is valued positively at 37.317. This forecasting model is designed to aid CV. Peduli Pangan in making informed and precise production choices.

Financial Programming Is A Tool To Address Fiscal Policy Imbalances... Iraq Case Study Hayder .H. Al-Bujabir; Qahtan Lafta Attia Al-Rubaie; Mohammed Shihab Ahmed
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 1 (2025): February: 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.v2i1.80

Iraq needs to correct public finances to achieve stability and rebuild financial reserves, by adopting a program to measure and analyze the current situation and forecast macroeconomic policies to eliminate the imbalance between domestic demand and aggregate supply, which is usually manifested in the problems of the balance of payments, high inflation, and low output growth, and financial programming is an essential tool for managing policies to achieve stability and rebuild financial reserves.Analyze the current situation and forecast macroeconomic policies to address economic imbalances. However, there is a difficulty in applying the financial programming tool because of the lack of accurate information systems to estimate the rate of inflation, unemployment, economic growth, exchange rate, balance of payments and the general budget, in addition to irrational fiscal policy that depends on excessive expansion of government spending, with the sovereignty and control of the public sector over the macroeconomy, compared to the weak and weak role of the private sector. As a result of the policies pursued by successive governments and thus constitute weaknesses for the application of financial programming.

Constraints and Opportunities for MSME Development in Mojokerto Regency : Macroeconomic Perspective Septyan Budy Cahya; Waspodo Tjipto Subroto; Norida Canda Sakti
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 1 (2025): February: 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.v2i1.81

This study aims to identify obstacles and opportunities in the development of Micro, Small, and Medium Enterprises (MSMEs) in Mojokerto Regency, Indonesia from a macroeconomic perspective. Using the Systematic Literature Review (SLR) method, this study analyzes various literature and secondary data from national and international sources. The research findings show that MSMEs in Mojokerto Regency face several major obstacles, including limited access to financing, lack of digital literacy, inadequate infrastructure, and challenges in improving the quality of human resources. On the other hand, there are significant opportunities for MSME development through the use of digital technology, government policy support, and export market development. From a macroeconomic perspective, the success of MSME development in Mojokerto will not only have an impact on improving the welfare of local communities but can also contribute to regional and national economic growth. Recommendations from this study include increasing access to financing, accelerating the development of digital infrastructure, and strengthening the capacity of MSME actors through entrepreneurship training and technological literacy. By overcoming these obstacles and utilizing existing opportunities, MSMEs in Mojokerto Regency have the potential to become a driving force for a stronger and more sustainable economy.

Total Risk, Capital Structure, and Profitability Analysis: The Impact On Corporate Sustainability Mediated By Firm Performance Elia Rossa; Adler Haymans Manurung; Nera Marinda Machdar
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 1 (2025): February: 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.v2i1.83

This research aims to analyze the relationships among total risk, capital structure, and profitability, and their impact on corporate sustainability, with firm performance acting as a mediator. Corporate sustainability has become increasingly important in today’s competitive and dynamic business environment. A literature review indicates that well-managed total risk can enhance firm performance, while an optimal capital structure contributes to higher profitability. In turn, profitability enables companies to invest in innovation and sustainable development. This study identifies a gap in the existing literature, as few studies integrate these three factors within the context of sustainability. By employing a comprehensive analytical approach, this research seeks to provide deeper insights into how total risk, capital structure, and profitability interact to support corporate sustainability. The findings are expected to significantly contribute to financial management practices and sustainable corporate policies.

Rereview Literature: Effect of Forensic Audit, Anti-Fraud, External Audit, Individual Morality, and Fraud Knowledgeagainst Fraud Prevention Agustina R.T Sitompul; Debora Anjany Situmorang; Ibbie Falia; Handriyani Dwilita
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 1 (2025): February: 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.v2i1.86

This Research Aims To Examine The Influence of Forensic Audit, Anti-Fraud Awareness, External Audit, Individual Morality, And Fraud Knowledge On Fraud Prevention In Organizations. Fraud is a common problem That Often Occurs in Companies Financially and Financially. Using A Literature Review Approach, This Research Compiles And Examines Various Previous Studies Related to Understanding The Relationship Between These Factors. The Results of the Study Show That Forensic Audits Are A Determining Factor in Detecting and Preventing Conditions by Strengthening Supervision and Transparency. Understanding Anti-Fraud Among Employees Is Proven To Strengthen Compliance With Existing Procedures And Provisions. Additionally, External Audits Provide Independent Assessments That Can Reduce Financial Risks. Individual Morality Contributes to the Selection of Ethical Decisions, While Knowledge of Fraud Strengthens The Ability of Individuals and Organizations to Recognize and Prevent Acts From Occurring. These Fings Call for Integrating All of these Factors Into Fraud Prevention Strategies to Create a Safer and More Accountable Environment. It is hoped that this Research Will Provide Insight for Practitioners and Scientists in Designing Effective Policies to Prevent Fraud in Various Sectors.

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Home Page

OAI Link

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