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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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Financial Performance Analysis of the Regional Government of Merangin District in the Fiscal Year 2017-2023 Sabina Dewanda Putri; Iskandar Sam; Rahayu Rahayu
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.v2i2.226

This study aims to analyze the financial performance of the Merangin Regency Government in the 2017-2023 budget year using the financial ratio analysis method. The ratios used include the regional financial independence ratio, the effectiveness and efficiency ratio of Regional Original Income (PAD), the activity ratio (spending harmony), the growth ratio, and the budget solvency ratio. The data used in this study are secondary data obtained from the realization report of the Regional Revenue and Expenditure Budget (APBD) of Merangin Regency during the study period. The results of the analysis show that the financial performance of Merangin Regency fluctuates from year to year. The PAD effectiveness and efficiency ratio shows a fairly good level of effectiveness, although its efficiency still needs to be improved. The regional financial independence ratio is still relatively low, indicating a fairly high dependence on transfer funds from the central government. The activity ratio shows that the allocation of spending is still used more for operational spending than capital spending, which has an impact on the region's ability to build long-term infrastructure. This study provides recommendations for the Merangin Regency Government to improve its strategy in optimizing PAD and managing the budget more efficiently and oriented towards sustainable development..

Financial Performance Analysis of Mendalo Laut Village Government, Muaro Jambi, 2020–2023 Bella Ranita Putri; Sri Rahayu; Yuliusman Yuliusman
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.v2i2.227

This investigate points to analyze the Budgetary Execution of the Mendalo Laut Town Government, Jambi Exterior City Area, Muaro Jambi Rule for the Monetary Year 2020-2023.This think about points to decide the Money related Execution of Mendalo Laut Town utilizing the Decentralization Degree Proportion, Town Budgetary Autonomy Proportion, Town Money related Reliance Proportion, PADes Adequacy Proportion, Use Proficiency Proportion, Use Agreement Proportion, and PADes Development Ratio.This inquire about may be a quantitative expressive study.Using auxiliary information within the shape of the Realization Report of the Town Income and Consumption Budget (APBDes) of Mendalo Laut Town, Jambi External City Area, Muaro Jambi Rule for the 2020-2023 Monetary Year.The inquire about comes about appear that the Budgetary Execution of the Mendalo Laut Town Government based on the Degree of Decentralization Proportion is categorized as exceptionally destitute, the Town Monetary Autonomy Proportion is categorized as Exceptionally Moo, the Town Monetary Reliance Proportion is categorized as exceptionally tall, the PADes Viability Proportion is categorized as ineffectual, the Investing Concordance Proportion is categorized as destitute, and the PADes Development Proportion is categorized as Not Great. Furthermore, the SWOT Examination employments the S-O technique, which utilizes inner qualities to abuse outside openings.

Human Resources and its Impact on ICT and Modern Management in Corporate Profitability Baraa Shaalan Amir; Oday Lateef Mahmood; Laith Ali Zgair; Jaber Ali Zghair
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.v2i2.228

Human resources management is the essence of modern management because it performs functions and functions that enhance its position in the organization's organizational structure and make it a means of survival and sustainability in activity and success. The compensation equity approved by the Foundation contributes directly to raising the efficiency of workers. This confirms the validity of our hypothesis in research, and because the incentive system has an important role in activating human resources, because the presence of internal motivation and desire to work alone is not enough. In our research, we discussed the following points. A close relationship between human resource activation factors, despite the difference allowed by the system of effective incentives to enhance the worker's sense of belonging to the institution. Evaluation of staff performance contributes to determining the factors that must be used to activate staff performance. Rewards are the main variable that influences a worker's desire and drives him to work seriously and sincerely.

A Review of the Concepts of Sustainable Development and the Relationship Between Sustainable Development and Human Resource Management Wasan Kamil Afloog
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.v2i2.229

Sustaincapability is a pioneer opinion that has been receiving more and more consideration by companies; Especially since the compilation of the sustaincapability report of listed companies became mandatory. Over the past decade, establishmental sustaincapability has changed aboard centralizing on issues thus as associable accountcapability relying on preserving a well credit in the associable square and patronaging the surroundings to a strategic necessity to achieve patronagable implementation in the three economic, associable and surroundingsal squares. Is Big establishments, regardless of the sustaincapability strategy, have faced competes and worse, due to their influence on their national economy, they have cautilizated their countries to suffer problems and even crises in the associable and surroundingsal squares. Therefore, procrastination in not complying with the principles and requirements of sustaincapability increases the hidden costs of establishments and even countries and makes it more hard for them to implement it with the passage of time. For this reason, in the present article, it deals with a revision method by collecting inestablishment aboard the library and internet methods and compiled revision articles on the opinion of patronagable growth and the communication among patronagable growth and person resource handling.

Carbon Accounting and Sustainable Accounting: A Review Thanya Ismiel Thanoon
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.v2i2.230

This study reviews eight selected research articles on carbon accounting and sustainable accounting published between 2010 and 2024. The reviewed works explore various themes, including third-party roles in climate governance, adaptation strategies, environmental management accounting, corporate carbon reporting, net-zero carbon emissions, and sustainability integration in accounting frameworks. Despite differences in scope, sectoral focus, and methodological approach, all studies converge on three key insights: (1) the need to enhance understanding and management of carbon emissions and sustainability issues; (2) the importance of integrating sustainability metrics and strategies into business operations, reporting standards, and educational curricula; and (3) the urgency for more research and enabling frameworks that support the transition to a low-carbon economy. Notably, the studies vary in their contributions. Some adopt interdisciplinary perspectives, while others concentrate on sector-specific or methodological challenges, such as transparency, accountability, and the operationalization of sustainability practices. The research also reveals inconsistency in addressing research gaps—some areas remain predominantly empirical and require clearer definitions of causal relationships, whereas others demand theoretical development or applied knowledge for practical implementation. These gaps reflect the evolving nature of sustainability in accounting and highlight critical opportunities for future inquiry. Addressing these issues can support more effective carbon accounting practices and foster informed, strategic pathways toward sustainability.

The Influence of Service Quality on Revisit Intention through Customer Satisfaction as a Mediating Variable: A Study at Adiksi Coffee in Bandar Lampung Dinnisa Tiara Annastasya; Dwi Asri Siti Ambarwati; Angga Febrian
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.v2i2.231

This research seeks to examine the effect of service quality on revisit intention, with customer satisfaction acting as a mediating variable, at Adiksi Coffee in Bandar Lampung. The study employed a survey method using questionnaires, gathering responses from 160 individuals who had previously visited Adiksi Coffee. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the relationships among service quality, customer satisfaction, and revisit intention. The analysis utilized the SERVQUAL dimensions for measuring service quality, alongside performance, expenses and overall expectation dimensions for customer satisfaction, and the Theory of Planned Behavior (TPB) dimensions for revisit intention. The findings revealed that service quality significantly and positively influences customer satisfaction; service quality also directly and positively impacts revisit intention. Additionally, customer satisfaction was found to have a significant positive effect on revisit intention and served as a mediator in the relationship between service quality and revisit intention. This study highlights the critical role of service quality in shaping customer satisfaction and revisit intention within the coffee shop sector, particularly at Adiksi Coffee. These insights offer valuable practical implications for coffee shop operators aiming to enhance customer satisfaction and encourage repeat visits by focusing on service quality improvements.

Using the Receivables Model to Measure the Quality of Accounting Information and its Impact on Increasing Tax Revenue Collection: Applied study in Iraqi General Tax Authority Ban Abdul-Kadhm Abdulaali; Nuha Aadi Abd Ali; Alyaa Hussein Mohmmed Ali Alesaa
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.v2i2.232

The research purposes to assess the effectiveness of the receivables model in enhancing the quality of accounting information (QAF), analyze the relationship between this quality and tax revenue proceeds, and provide recommendations for improving the use of the receivables model in institutions to achieve better tax revenue outcomes. Additionally, it highlights the role of high-quality accounting information systems in increasing tax revenues by enhancing the relevance and reliability of accounting data, making it a vital tool for administrative decision-making that aligns with the demands of today's business environment. The study focuses on the General Authority for Taxes of Iraq for the period from 2015 to 2024 to apply the receivables model in measuring the QAF and its impact on boosting tax revenues. The study came to a number of conclusions, the most significant of which was that the two fundamental characteristics that enable various users to use accounting information for decision-making are relevance and reliability, and For the purpose of determining the general structure of the accounting information system in tax institutions and units in order to increase tax revenue collections, it is necessary to determine the type and nature of reports that require preparation to provide, display and communicate information to the entities and parties benefiting from it.

The Impact of Green Accounting Requirements on the E-Accounting Activities of Employees at Al-Itihad Food Industries Company Limited in Babylon Governorate Nadhim Khasran Hassooni al-Shaibani
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.v2i2.239

The purpose of the current research is to identify the impact of green accounting represented by (activating the accounting system to keep pace with environmental activities (GAKE), Activating the environmental activity measurement system (GAAM), Activating the environmental cost analysis system (GACO), activating the reporting and disclosure system for sustainable environmental performance (GASD)) on electronic accounting activities represented by (system quality, information quality, and service quality) among employees of Al-Ittihad Company for Food Industries Limited in Babil Governorate. This purpose was derived from a main problem that the research sought to achieve, which was (Is there an impact of green accounting requirements on electronic accounting activities at Al-Ittihad Company for Food Industries Limited in Babil Governorate?), for which two hypotheses were developed to address this problem. Therefore, to identify the means to address the research problem, a questionnaire tool was adopted to collect the necessary data for analysis. As (150) questionnaires were distributed, and (142) questionnaires were retrieved by (3) questionnaires, including damaged ones, and (139) questionnaires were valid for analysis, using the program (SPSS & AMOS) data was interpreted and analysed by extracting (mean, standard deviation, stability coefficient, correlation between variables, impact and interpretation coefficient). On the basis of the interpretation and analysis process, the research reached several results, the most important of which is that there is a significant correlation and impact between green accounting requirements and electronic accounting activities. This indicates that by integrating green accounting requirements into the electronic accounting system, companies can accurately measure and evaluate the impact of their activities on the environment. This helps identify areas that need to be improved and helps minimize negative impacts.

The Possibility of Achieving Iraqi Economic Reform in Light of the Trends of International Institutions Halah Hashim Kadhim
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.v2i2.240

The research addressed the possibility of achieving economic reform in Iraq based on the directions of the competent international institutions, of which Iraq is a member or observer, as institutions possessing great capabilities and experience accumulated from more than 190 member states in these institutions. It also provides the opportunity for economic cooperation and benefiting from international expertise. For this purpose, it included: The research consisted of three sections, the first section of which dealt with the theoretical framework of economic reform and international institutions, while the second section dealt with the vision of international institutions for economic reform in Iraq, while the third section included the most important conclusions and recommendations reached by the research, which focused on the weak points from which Iraq suffers. The research also recommended a number of points, including the need to benefit from the expertise of these institutions in the economic and social fields in a way that reflects the general interest of Iraqi society. At the conclusion of the research, the approved sources for the research were confirmed so that the topic could be addressed to the extent possible to achieve the goals from which it started.

Analysis of Special Order Product Pricing Using a Relevant Cost Approach: A Case Study at Puna Jaya Tempe Factory, Poso Regency Riski Kurniawati; Abdul Kahar; Sugianto Sugianto; Jurana Jurana
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.v2i2.242

This study aims to examine, analyze, and describe the determination of selling prices for special orders using the relevant cost approach and the cost-plus pricing method at "Puna Jaya" Tempeh Factory in Poso Regency. This research is a descriptive analytical study. The relevant cost analysis shows that the production cost for special-order tempeh is lower than regular production. The cost-plus pricing analysis indicates that the selling price of large special-order tempeh is 11.68% lower, while small special-order tempeh is 21.43% lower compared to regular production prices. Although the price of special-order tempeh is lower, it maintains profitability levels of 30.85% for large tempeh and 20.57% for small tempeh, consistent with regular production. This analysis is expected to contribute to "Puna Jaya" Tempeh Factory in enhancing its competitive advantage over other tempeh producers in Poso Regency.

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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

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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