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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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Analysis of the Impact of Exports And Imports on Indonesia's Economic Growth: A Study For the Period 2014–2023 Rita Saragi; Sanusi Ghazali Pane
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 3 (2025): August: 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.v2i3.292

This research aims to examine the influence of exports, imports, and exchange rates on Indonesia's economic growth during the 2014–2023 period. The study employs a multiple linear regression approach using SPSS version 26 for data analysis. The findings reveal that exports, imports, and exchange rates collectively exert a significant impact on economic growth. Individually, exports contribute positively and significantly, while both imports and exchange rates show a significant negative effect on Indonesia’s GDP. These outcomes align with Keynesian economic theory, which emphasizes exports as a critical component in boosting aggregate demand and stimulating growth. Meanwhile, the negative influence of imports and exchange rates supports the Heckscher-Ohlin model and the Purchasing Power Parity (PPP) theory, indicating that excessive reliance on imports and currency depreciation can undermine domestic economic performance. This study, therefore, highlights the importance of robust trade policies and stable exchange rates to foster sustainable national economic growth.

The Influence of Financial Literacy and Investment Motiva-tion on Investment Interest in the Capital Market Among the Millennial Generation With Income as A Moderating Variable Annisa Wulandari; Abdillah Arif Nasution; Ibnu Austrindanney Sina Azhar
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 3 (2025): August: 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.v2i3.293

This study aims to analyze the influence of financial literacy and investment motivation on investment interest in the capital market among the millennial generation with income as a moderating variable. This study uses an associative research method with a quantitative approach. The population in this study is the millennial generation who have an interest in investing in the capital market, with a total of 150 respondents determined through a purposive sampling technique. Primary data was obtained through distributing questionnaires using a Likert scale, and data analysis was carried out with the help of SmartPLS 4.0 software. The results of the study indicate that financial literacy and investment motivation have a positive and significant effect on investment interest in the capital market. However, the results of the moderation test show that income only acts as a significant moderating variable in strengthening the relationship between financial literacy and investment interest. Meanwhile, income does not significantly moderate the relationship between investment motivation and investment interest. These findings provide important implications for policy makers and financial institutions to improve financial literacy through comprehensive education programs and consider the income aspect in encouraging investment interest.

Factors Influencing the Achievement of the Budget Implementation Performance Indicator (IKPA) Values Working Units in the Work Area of KPPN Medan II Daniel Simanjuntak; Iskandar Muda Damanik; Abdillah Arif Nasution
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 3 (2025): August: 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.v2i3.296

This study aims to determine the factors that influence the achievement of the Budget Implementation Performance Indicator (IKPA) value of the Work Unit in the Medan II KPPN Work Area. The Budget Implementation Performance Indicator (IKPA) is an indicator set by the Ministry of Finance as BUN which is used as a measure and reflects the performance of the work unit on the quality of budget planning, the quality of budget implementation and the quality of budget implementation results. This study aims to determine what factors influence the achievement of the IKPA value in the work unit at the Medan II KPPN. This research method uses a quantitative approach with primary data through the distribution of questionnaires to employees who play a role in the achievement of the Satker IKPA, namely PPK, PPSPM, Treasurer, Budget Operator and Commitment/Payment Operator. The study population consisted of 170 Work Units, while the sample of this study was 200 respondents conducted in 40 Work Units in the Medan II KPPN work area with the criteria of Work Units that obtained IKPA value achievements in the sufficient and less categories for the 2022 to 2024 budget years. Hypothesis testing used analysis with the help of SmartPLS 4. The results of the study showed that transparency, organizational commitment, human resource competence, government regulations and coordination had a positive and significant effect on the achievement of IKPA values. This finding confirms the importance of transparency in state financial management accompanied by organizational commitment, increasing human resource competence, compliance with government regulations and increasing coordination between Work Units and Medan II KPPN which play a role in increasing the achievement of IKPA values of Work Units

Analysis of the Influence of Interest Rate Effectiveness, Inflation, and Exchange Rates in Stimulating Economic Growth in Indonesia Vina Ramadhani Siregar; Bakhtiar Efendi; Rusiadi Rusiadi
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 3 (2025): August: 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.v2i3.297

This study investigates the impact of interest rate effectiveness, inflation, and exchange rates on economic growth in Indonesia between 2014 and 2023. Using a simultaneous equation model and the Two-Stage Least Squares (TSLS) estimation technique, the research analyzes the interrelationships among key macroeconomic indicators. The results show that exports and investment significantly influence GDP, whereas the exchange rate and money supply have no notable effect. Furthermore, GDP growth is identified as a significant determinant of investment, while interest rates and inflation are found to be statistically insignificant. The diagnostic tests confirm that the regression model satisfies the classical assumptions of normality and absence of autocorrelation. These findings highlight the importance of promoting exports and enhancing investment to support Indonesia’s sustainable economic development. Policymakers are encouraged to focus on trade performance and investment climate, as these factors have a stronger direct impact on growth compared to inflation and interest rates during the observed period.

A Comparative Study of the Financial Performance of Rural Banks (BPR) in Bali Province Before and After the Emergence of Financial Technology (Fintech) Desak Ayu Wedayani; Ida Bagus Anom Purbawangsa
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 3 (2025): August: 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.v2i3.299

The emergence of fintech services requires banks to enhance their competitive advantage through technological innovation and digitalization, compelling Rural Banks (BPR) to adapt in order to remain relevant in an increasingly competitive environment. This study aims to analyze the differences in BPR financial performance before and after the introduction of fintech services, with a focus on capital adequacy, profitability, and liquidity for the period 2019–2023. The sample consists of 21 BPRs in Bali Province, selected using non-probability sampling with purposive sampling techniques based on specific criteria. Data were collected through non-participant observation. The data analysis techniques employed include normality testing and the Wilcoxon signed-rank test. The results reveal that both Capital Adequacy Ratio (CAR) and Return on Assets (ROA) of BPRs increased after the implementation of fintech services, whereas the Loan to Deposit Ratio (LDR) decreased. The theoretical implication of this study supports Schumpeter’s theory of innovation, which asserts that technological innovations such as fintech services drive qualitative changes in the economic system through the creation of new products, enhancement of service quality, development of operational methods, and the opening of new markets, thereby improving BPR financial performance. The practical implication of this study is to provide insights for BPRs in formulating strategies to improve financial performance, and for potential customers, BPR health indicators may serve as a reference in assessing the reputation of BPRs and building customer trust, which in turn influences their financial performance.

Determinants Of Gojek Driver Income In Badung Regency, Bali Province I Gusti Agung Istri Agung Kemala Widyatmika Muncana Putri; I Nyoman Wahyu Widiana
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 3 (2025): August: 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.v2i3.300

Gojek, as one of the largest online transportation service providers in Indonesia, has significantly transformed patterns of mobility and created employment opportunities for many individuals. Founded by Nadiem Makarim in 2010, Gojek is the first online-based transportation company originating from Indonesia. This study aims to examine the effects of working hours, number of orders, age, and gender on the income of Gojek drivers in Badung Regency. The research was conducted in Badung Regency, a major tourism hub in Bali Province, which generates high demand for online transportation services. Data were collected using a quantitative approach and an associative design through surveys administered to Gojek drivers in the region. The results of the analysis indicate that these variables collectively influence driver income. Specifically, working hours, number of orders, and gender have a positive and significant effect, while age has a negative and significant effect on income.

Compilation Report Finance with Implementing EMKM SAK to Palapa Penyet Grilled Chicken MSME in Tanjung Gusta Village Hasbiyana Haudi Nasution; Renny Maisyarah; An Suci Azzahra
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 3 (2025): August: 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.v2i3.302

Research This aim For compile report financial situation of Palapa Grilled Chicken MSME with apply Standard Accountancy Finance Entity Micro, Small, and Medium Enterprises (SAK EMKM). This MSME located in Tanjung Gusta Village and has operate since in 2012, however recording his finances Still done manually and not yet in accordance with standard applicable accounting. This is cause owner business difficulty in understand condition finance business in a way accurate. The method used in study This is method descriptive qualitative with technique data collection in the form of observation, interviews, and documentation. The data collected Then analyzed and compiled in form report finances consisting of from report position finance, reports profit loss, and notes on report finance in accordance with provisions of the EMKM SAK. Research results show that compilation report finance based on SAK EMKM can helping MSMEs to obtain a clearer picture clear about report position financial reports profit loss and performance business in a way overall. The implementation of SAK EMKM also increases awareness owner business to importance recording systematic and accurate financial research. This expected can become references and guides for other MSME actors in increase quality management finance through implementation standard simple, relevant, and easy accounting understood.

Role of External Control in Reducing Financial Corruption Abdulrasool Abdul Abbas Sahib; Mohammed Salman Dawood
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 3 (2025): August: 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.v2i3.304

This study aimed to explore the role of external oversight in reducing the phenomenon of financial corruption. To achieve this, a sample of administrators, accountants, and auditors from Al-Furat Al-Awsat Technical University were surveyed, with 60 questionnaires distributed to test the study hypotheses. Of these, 54 responses were returned, representing a 90% response rate. The SPSS statistical system was used for data analysis, and the t-test method was applied to test the hypotheses. The findings revealed that external audit bodies play a significant role in enhancing the efficiency and effectiveness of the audit process. This is achieved through coordination between internal and external audit procedures, allowing for the detection of fundamental errors and distortions in financial statements when the audit process is properly planned. Additionally, the results showed that external auditors contribute to reducing financial corruption by increasing the credibility of the data in the financial statements. The study emphasizes that external audit processes are essential in identifying discrepancies in financial records, thereby ensuring greater transparency and accuracy in reporting. The study also suggests several recommendations, such as addressing the root causes of corruption, rather than simply launching campaigns. These measures are critical, particularly for individuals living in poverty and deprivation, who may be more susceptible to corrupt practices. The research highlights the need for a more comprehensive approach to combating financial corruption, which involves not only external oversight but also fostering a culture of integrity within organizations. Moreover, the study advocates for stronger collaboration between internal and external audit bodies to enhance the overall effectiveness of corruption prevention mechanisms. This research contributes to the understanding of how external oversight can serve as a crucial tool in mitigating financial corruption and improving the integrity of financial reporting.

Brand Experience as a Driver of Consumer Loyalty:The Mediating Roles of Perceived Quality and Brand Trust in Digital Beauty Platforms Nabilah Syaharani Dewasandra; Mahir Pradana; Arry Widodo
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 3 (2025): August: 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.v2i3.308

The high bounce rate of the SOCO by Sociolla app, reaching 57.8%, and the decline in user engagement indicate a serious challenge in maintaining consumer loyalty amidst highly dynamic digital platform competition. In an era when consumers have many alternatives and high expectations for digital experiences, building meaningful relationships through brand experience is crucial. Brand experience encompasses not only functional interactions but also emotional and sensory dimensions that shape consumer perceptions of service value and quality. This study aims to analyze the influence of brand experience on brand loyalty by including perceived quality and brand trust as mediating variables. A quantitative approach was used through the Structural Equation Modeling (SEM) method on 430 active SOCO app users. The results showed that brand experience significantly influences brand loyalty directly (t=2.195, p=0.014) and also indirectly through perceived quality (t=2.457, p=0.007) and brand trust (t=5.563, p=0.000). Overall, this model explains 62.7% of the variance in brand loyalty. These findings underscore the importance of experiential marketing strategies in increasing customer satisfaction, building trust, and maintaining long-term loyalty. A strong brand experience can create deep emotional connections, strengthen perceptions of service quality, and foster brand trust, particularly in the digital beauty sector, which relies heavily on image and user convenience. Theoretically, this study contributes to the development of brand loyalty models in the digital environment. Practically, the results of this study provide guidance for digital beauty app managers like SOCO to design more immersive, personalized, and consistent user experience strategies to increase customer retention and strengthen their competitive position.

Evaluation of the Effectiveness of Internal Control for Improving the Quality of Public Services at the Pangkalan Susu Port Authority Office Khairani Yahya; Irawan Irawan
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 3 (2025): August: 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.v2i3.310

This study aims to analyze the effectiveness of the implementation of the Government Internal Control System (SPIP) in improving the quality of public services at the Class IV Pangkalan Susu Harbormaster and Port Authority Office (KSOP). The background of this research is based on the importance of good governance to ensure transparent, accountable, and responsive public services to public needs. The SPIP, as stipulated in Government Regulation Number 60 of 2008, is a crucial instrument in boosting government apparatus performance through five main elements: the control environment, risk assessment, control activities, information and communication, and monitoring. This study used a descriptive qualitative approach, collecting data through in-depth interviews, field observations, and documentation studies. The research subjects consisted of structural officials and implementing staff at the Class IV Pangkalan Susu KSOP. Data were analyzed using reference to the five SPIP elements to identify strengths, weaknesses, opportunities, and challenges in its implementation. The results indicate that all SPIP elements have been implemented consistently and effectively. A conducive control environment is reflected in the leadership's commitment to integrity and work ethics. Risk assessments are conducted systematically to mitigate potential obstacles to service delivery. Control activities are carried out according to standard operating procedures, supported by service digitization, which simplifies administrative processes and speeds up service times. Information and communication are transparent through various media, while monitoring is carried out continuously to ensure service quality is maintained. These findings reinforce the relevance of stewardship theory, where public officials act as public servants oriented toward the public interest, integrity, and responsibility. The implications of this research emphasize the need to strengthen digital innovation, improve human resource competencies, and conduct regular evaluations to ensure the continued effectiveness of the SPIP in supporting excellent public services.

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Home Page

OAI Link

Editorial Team

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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

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Abstract

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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