Garuda - Garba Rujukan Digital

All

Harmoni Economics: International Journal of Economics and Accounting

HarmoniEconomics
Website

Published by International Forum of Researchers and Lecturers

ISSN : 30636205 EISSN : 30638712 DOI : https://doi.org/10.70062/harmonieconomics.v3i1

Core Subject :

(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.

Arjuna Subject : -

Articles 145 Documents

3 4 5 6 7

Profit Management and Financial Performance : Analysis of the Influence on Company Value Calista Muliawati Putri; Aminatuzzuhro Aminatuzzuhro
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.v2i1.87

This study aims to determine the effect of earnings management and financial performance in firm value. The companies used in this study are food and beverage subsector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The method in this study uses a quantitative approach with secondary data in the form of company financial reports. The population in this study were 51 companies, using purposive sampling method and obtained a sample of 11 companies. The data analysis technique uses the classical assumption test, panel data multiple linier regression test, f test and t test, and the coefficient of determination test. The results of this study indicate that earnings management has a significant negative effect on firm value, profitability has a significant positive effect on firm value, earnings management and profitability affect firm value.

The Influence of Forensic Audits, Internal Audits, Information Technology, Auditor Attitudes and Professional Skepticism on Fraud Disclosure Winda Utami Br Siburian; Auna Syafitri; Rahelsa Octaviana; 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.v2i1.88

This article examines the influence of Forensic Audit, Internal Audit, Information Technology, Auditor Attitude, and professional skepticism on Fraud Disclosure. The goal is to make a hypothesis about the influence of each variable that will be used in future research. The results of this article are: Forensic Accounting, Internal Audit, Information Technology, Auditor Attitude, and professional skepticism affect Fraud Disclosure.

Integrated Reporting and Its Role in Reducing the Asymmetry of Accounting Information for Investors Muna Hameed Saadoon
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.v2i1.104

Integrated reports represent a disclosure of the vision, mission and strategy of companies towards achieving their current and future goals". They link environmental, social, governance and economic performance, and act as a link and communication between stakeholders and companies to assess the ability of companies to create and maintain value. "In order to ascertain whether integrated reports contribute to lessening the asymmetry of accounting information among investors when they are making investment decisions, the current study intends to investigate the relationship between integrated reports and the phenomenon of asymmetry of accounting information among investors". The study concluded the importance of companies shifting to integrated reports, "which in turn leads to reducing the asymmetry of accounting information among investors, in addition to the urgent need to spread awareness of the positive aspects of integrated reports".

Using Discriminant Analysis Style to Measuring Accounting and Financial Indicators for Purposes of Predicting Financial Distress : Applied Study in Iraqi Company for Engineering Works Ahmed Rahi Abed; Forat Hassoon; Hayder Kadhim
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.v2i1.105

This research aims to identify the nature of the cash flow statement, methods of preparing it and its indicators. Identify the nature of profitability and explain its indicators, shed light on the topic of predicting the financial distress of economic units, the causes of distress and ways to treat it, and use cash flow and profitability indicators to help predict the financial distress of Iraqi industrial companies listed on the Iraq Stock Exchange in the second and third years preceding the financial distress. The research community is represented by the industrial companies listed on the Iraq Stock Exchange, which number (21) companies until January 2023, while the study sample is the Iraqi Engineering Works Company in order to apply the current research in it. The research reached several conclusions, the most important of which was that the increase in cases of financial distress to which Iraqi industrial companies are exposed is due to the lack of instructions or directives specific to the industrial sector and the failure to use financial indicators through quantitative methods and methods to predict financial distress before it occurs, and to determine what the financial position will be in the future.

The Effect of Fraud Hexagon on Financial Statement Fraud in Companies in the Health Sector Listed on the Indonesia Stock Exchange (IDX) in 2020-2023 Yuyung Nur Jayanti; Mukhzarudfa Mukhzarudfa; Salman Jumaili
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.v2i1.116

This study aims to determine the effect of the Fraud Hexagon on Financial Statement Fraud in Companies in the Health Sector listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The sample in this study was a Health Company using the Purposive Sampling technique so that 19 companies were obtained with 4 years of observation (76 observation data) that met the criteria. The analysis method used in this study is the classical assumption test, multiple linear regression analysis, and hypothesis testing with the help of SPSS V30 For Windows software. Data collection methods are by documentation and literature study. The results of the study concluded that partially opportunity has an effect and pressure, rationalization, capability, arrogance and collusion do not affect financial statement fraud. Simultaneously pressure, opportunity, rationalization, capability, arrogance and collusion affect financial statement fraud.

Applicability of International Accounting Standards in Public Sector IPSAS and its Impact on Quality of Financial Reporting in Iraq: Applied Study in Iraqi Government Institutions Zina Adnan Kareem
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.v2i1.117

The research aims to demonstrate the extent to which international accounting standards can be applied in the public sector. IPSAS And its impact on the quality of financial reporting in Iraq and providing a theoretical framework on the concept of international accounting standards in the public sector IPSAS The quality of financial reporting in Iraq and identifying the economic and social benefits of implementing it IPSAS In Iraqi government institutions and evaluating the positive impact of the application IPSAS on the local economy and society and studying the most important challenges that may hinder the implementation IPSAS and to provide recommendations to overcome them, the deductive approach was relied upon in building the proposed framework for the research by moving from the general to the specific and relying on the inductive approach by moving from the specific to the general by generalizing the conclusions and recommendations to the research community. The research community is represented by all government departments and institutions in Iraq. As for the research sample, the Financial Supervision Bureau was chosen because of the effective role of this body in imposing accounting and control systems on government departments and institutions, preserving public money, supporting public accountability and strengthening the economy. The most significant of the researcher's findings, however, was that the Iraqi Accounting Standards Board had failed to implement international accounting standards. the public sector and issue local standards that are consistent and compatible with the above standards to bridge the large gap between international and Iraqi standards because the current local rules are insufficient to address accounting practices.

Analysis of the Influence of DER, ROE, PER and EPS on Price Shares in Listed Healthcare Sector Companies on the Indonesia Stock Exchange 2019-2023 Bela Santia; Mukhzarudfa Mukhzarudfa; Muhammad Ridwan
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.v2i1.144

This study aims to determine the effect of Debt to Equity Ratio (DER), Return On Equity Ratio (ROE), Price Earning Ratio (PER), Earning Per Share (EPS) on Health Sector Companies listed on the Indonesia Stock Exchange in 2020-2023. The population in this study were all health sector companies listed on the IDX. The number of samples collected was 17 companies with 5 years of observation (85 observation data) that met the criteria. The analysis method used was the classical assumption test, multiple linear regression analysis, while hypothesis testing used Simultaneous and Partial tests. The results of this study indicate that DER has a positive and significant to stock prices, ROE is not affects stock prices, PER does not influence on stock prices, EPS has a positive and significant influence on stock prices.

The Influence of Corporate Social Responsibility, Accounting Conservatism, Audit Committee, Capital Structure, and Dividend Policy on Firm Value Dwi Putri Maulida; Anies Indah Hariyanti
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.v2i1.160

The behind of this study motivated from the importance of company value in sustaining the company’s operation and enhancing its competitiveness. The purpose of this research was to identify and analyze the partially impact of corporate social responsibility (CSR), accounting conservatism, audit committee, capital structure, and dividend policy on firm value, as measured by Tobin’s Q, in manufacturing companies within the consumer goods industry sector listed on the Indonesia Stock Exchange from 2021 to 2023. The technique of data sampling using purposive sampling method. Resulting in data from 20 companies, comprising 60 financial statements and annual reports that met the representative criteria. The research employed descriptive statistical analysis, panel data regression analysis, estimation technique selection for panel data regression, classical assumption tests, and hypothesis testing. The findings revealed that the CSR variable did not have a significant positive effect on firm value, the accounting conservatism variable had a significant positive effect, the audit committee variable exhibited a significant negative effect, the capital structure variable demonstrated a significant positive effect, while the dividend policy variable did not have a significant positive effect on firm value.

Analysis Of Organizational Culture Using Ocai Method At PT Graha Manggala Abadi Makassar Company Agustinus Leta Napu; Imanuel Wellem; Emilianus Eo Kutu Goo
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.v2i1.163

Higher education is an important level of education in preparing students for the world of work. One of the programs that supports the development of student competencies is the internship program, which provides opportunities for students to develop soft skills and adapt to the work environment. This study aims to determine the profile of organizational culture at PT. Graha Manggala Abadi Hotel Harper Perintis By Aston Makassar at present and expected in the future based on employee perceptions. based on six main dimensions: dominant characteristics, leadership This study uses qualitative research by analyzing organizational culture at PT. Graha Manggala Abadi Hotel Harper Perintis By Aston Makassar organization, employee management, organizational glue, strategic emphasis, and success criteria. Data were collected through questionnaires that were distributed and analyzed using the Organization Culture Assessment Instrument (OCAI) analysis. Based on the results of the OCAI analysis for all dimensions of organizational culture, it shows an increase in Clan Culture and Adhocracy Culture. In the organizational aspect, efforts are needed to maintain a balance between renewal, efficiency, and cohesion by strengthening the values of Clan Culture and adopting innovative elements from Adhocracy Culture.

Measuring the Level of Financial Reporting Quality of Commercial Banks Listed On the Iraq Stock Exchange for The Period (2016-2023) Hayder Mahdi Allawi
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 2 (2025): 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.v2i2.210

The aim of the research is to measure the level of financial reporting quality for a sample of banks listed in the Iraq Stock Exchange due to their great importance as they are the main source for making various decisions for users and stakeholders, as their high quality contributes to making sound decisions and increasing confidence in dealing with economic units. To achieve the research objective, the financial data of the research sample, represented by five banks listed in the Iraq Stock Exchange for the period from 2016 to 2023, were analyzed. The accounting conservatism index was used as a proxy for the quality of financial reports according to the (MTB) model, the ratio of the market value of equity to its book value. The results showed a discrepancy between the banks in the research sample in the level of quality of financial reports according to the conservatism index.

Page 5 of 15 | Total Record : 145

3 4 5 6 7

Filter by Year

2024 2026

Filter By Issues

Home Page

OAI Link

Editorial Team

Contact

Reviewer

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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