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All Journal Syntax Literate : Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) Jurnal Organisasi Dan Manajemen SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Journal of Accounting Auditing and Business Syntax Idea Khazanah Sosial
Suharman, Harry
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The Role Internal Supervision Unit Auditor and Organizational Commitments Toward Good University Governance in Public Service Agency State Universities Azka Raga, Ridha; Suharman, Harry; Sari, Prima Yusi
Jurnal Organisasi dan Manajemen Vol. 16 No. 1 (2020)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.141 KB) | DOI: 10.33830/jom.v16i1.708.2020

Abstract

This research aims to determine the influence of the role internal supervision unit and also organizational commitment to achieving Good University Governance. The population of this research was 23 state universities in Indonesia with BLU status under The Ministry of Research, Technology, and Higher Education. The Audit Board of The Republic of Indonesia (BPK-RI) found low-quality performance findings to the acceptance a qualified opinion (WDP) BPK RI accompanied by findings of misappropriation of financial statement records in 2015.This is due to the low quality of governance performance universities, which often occur at Public Service Agency of State University as well as a lack of transparency and accountability. The sampling technique used in this research was purposive sampling and the method for analyzing data was path analysis. Findings. The results showed that there was a significant positive influence and were supported by the role of the internal supervision unit and organizational commitment to the achievement of good university governance. Moreover, this study also saw a positive influence on the role of the internal supervision unit to achieve good university governance through organizational commitment.
Pengaruh Financial Stability, Nature of Industry, Rationalization, dan Change in Director terhadap Financial Statement Fraud Marliani, Nenda; Suharman, Harry; Fitriana, Fitriana
Syntax Idea Vol 2 No 1 (2020): Syntax Idea
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-idea.v2i1.123

Abstract

Penelitian ini dilakukan untuk mendeskripsikan, menguji hubungan dan mengetahui seberapa besar pengaruh financial stability, nature of industry, rationalization dan change in director terhadap financial statement fraud. Latar belakang dilakukannya penelitian ini karena financial statement fraud merupakan fraud yang paling sedikit terjadi namun kerugian yang diakibatkan cukup besar, banyak kasus financial statement fraud yang terjadi dalam dunia bisnis, serta adanya inkonsistensi hasil penelitian terdahulu. Sampel pada penelitian adalah 119 perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2014-2018. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif. Metode analisis data menggunakan analisis regresi data panel dengan mengggunakan software eviews 9. Hasil penelitian membuktikan bahwa: (1) rata-rata perusahaan yang menjadi sampel merupakan perusahaan yang memiliki rasio perubahan asset 0,08, rasio perubahan piutang 0,002, rasio total akrual terhadap total asset -0,02, rata-rata tidak melakukan pergantian direksi, dan memiliki nilai f score 0,21, (2) semakin tinggi financial stability, nature of industry, rationalization dan change in director maka semakin tinggi financial statement fraud, (3) Besarnya pengaruh secara bersama adalah 38,0694%, (4) semakin tinggi financial stability maka semakin tinggi financial statement fraud, (5) Besarnya pengaruh 8,25%, (6) semakin tinggi nature of industry maka semakin tinggi financial statement fraud, (7) Besarnya pengaruh 1,23%, (8) semakin tinggi rationalization maka semakin tinggi financial statement fraud, (9) Besarnya pengaruh 4,95%, (10) adanya change in director ataupun tidak maka tidak akan berpengaruh terhadap financial statement fraud, (10) Tidak terdapat pengaruh yang berarti, karena pengaruhnya sangat kecil yaitu 0,07392%, sehingga dapat dikatakan tidak berpengaruh.
Pengaruh Independensi, Pengalaman dan Skeptisme Profesional terhadap Kualitas Audit pada Inspektorat Provinsi Jawa Barat Terawati, Mira Teram; Effendi, Asep; Suharman, Harry
Syntax Idea Vol 2 No 12 (2020): Syntax Idea
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh independensi, pengalaman, dan skeptisme profesional terhadap kualitas audit pada Inspektorat Jawa Barat baik secara simultan maupun parsial. Penelitian dilakukan dengan menggunakan metode deskriptif dan verifikatif. Data yag digunakan adalah data primer dan data sekunder. Metode pengumpulan data menggunakan teknik kuesioner. Populasi dalam penelitian ini adalah 85 orang auditor dengan sampel responden sebanyak 70 orang. Teknik pengambilan sampel yang digunakan adalah simple random sampling. Analisis data yang digunakan adalah kuantitatif dan kualititatif. Teknik analisis data yang digunakan adalah analisis regresi, koefisien korelasi Pearson Product Moment dan uji koefisien determinasi. Hasil dalam penelitian ini menunjukkan bahwa variabel independensi, pengalaman, dan skeptisme professional berpengaruh terhadap kualitas audit baik secara simultan maupun parsial. Independensi, pengalaman, dan skeptisme profesional masing-masing memiliki tingkat hubungan yang positif dan kuat terhadap kualitas audit. Independensi, pengalaman, dan skeptisme profesional secara parsial memiliki pengaruh yang sedang terhadap kualitas audit.
Ketidakpastian Permintaan Pelanggan Sebagai Pemicu Manajemen Persediaan Dengan Pendekatan Analisis FSN Nisa, Farhatun; Suharman, Harry; Abdul Hasyir, Dede
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.777 KB) | DOI: 10.36418/syntax-literate.v5i4.1067

Abstract

Peran manajemen persediaan adalah tentang keseimbangan dalam kaitannya dengan minimalisasi total biaya dan mengembangkan kepuasan pelanggan. Peran-peran ini tidak sederhana, dikarenakan dampak yang terlibat dan peristiwa yang terputus-putus pada kasus ketidakpastian permintaan dari pelanggan. Hubungan antara manajemen persediaan dan permintaan yang tidak pasti harus diakui oleh manajemen untuk memenuhi permintaan dan agar persediaan berada pada tingkat terbaiknya. Penelitian ini bertujuan untuk memberikan ide perbaikan atas permasalahan yang terjadi di dalam perusahaan manufaktur dalam menghadapi permasalahan persediaan yang diakibatkan oleh ketidakpastian permintaan. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kualitatif menggunakan wawancara untuk memahami konteks dari mengukur dan mengelola proses kinerja perusahaan atas fenomena yang detail atas proses dan kasus-kasus yang terjadi. Hasil penelitian ini diharapkan dapat menunjukkan bahwa analisis FSN (Fast Moving, Slow Moving dan Non Moving) dapat membantu perusahaan sebagai bentuk improvement metode penyelesaian masalah dengan tujuan untuk mempertahankan daya saing menggunakan kreativitas ide perbaikan. Kata kunci: Manajemen Persediaan, Analisis FSN, Ketidakpastian Permintaan
Good Corporate Governance, Stakeholders, and Sustainability Report Disclosure Syahirah, Sheila Najla; Suharman, Harry; Hasyir, Dede Abdul; Saputra, Jumadil
Khazanah Sosial Vol 5, No 4 (2023): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v5i4.30630

Abstract

Indonesia currently lacks a mandatory framework for sustainability reporting, with the existing reporting requirements focusing on Corporate Social Responsibility (CSR) reports rather than comprehensive sustainability reporting. This situation has resulted in a significant gap in the disclosure of sustainability reports, as organizations often merely comply with CSR reporting obligations, neglecting broader sustainability considerations. In 2020, challenges in sustainability reporting were evident, particularly in the environmental, agrarian, and energy sectors. The Indonesian Forum for the Environment highlighted issues such as the overexploitation of energy resources for corporate profits and potential biases from the government in supporting energy and manufacturing markets, posing threats to sustainability reporting. This study investigates the influence of Good Corporate Governance (GCG) and stakeholder pressure on sustainability report disclosure. Utilizing a quantitative approach, the research focused on companies listed on the Indonesia Stock Exchange (BEI) operating in the energy, raw materials, industry, and infrastructure sectors, specifically those actively publishing sustainability reports. The data, extracted from sustainability reports available on the BEI website, underwent statistical multiple regression analysis. The findings reveal a significant positive impact of both good corporate governance and stakeholder pressure on sustainability report disclosure, accounting for 77.5%. The implications suggest that social pressure and GCG practices contribute to enhanced sustainability reporting, urging the government to establish more stringent regulations. Future research recommendations include expanding the sample size and incorporating additional variables.
Sustainability reporting quality: The effect of good corporate governance, gender diversity, and company age Amatullah, Azhura Nawwaf; Suharman, Harry; Fatmawati, Faoziah Ulfah
Journal of Accounting Auditing and Business Vol 8, No 1 (2025): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i1.59537

Abstract

This study aims to determine the effect of good corporate governance (GCG), gender diversity, and company age on sustainability reporting quality. The three independent variables used include good corporate governance, gender diversity, and company age, with sustainability reporting quality as the dependent variable. This study used a sample of 44 companies from the manufacturing, energy, and financial sectors listed on the Indonesia Stock Exchange (IDX) in 2023. This research uses quantitative methods with secondary data obtained from various sources, such as Refinitiv Datastream and ESGI Dataset, as well as sustainability reports and annual reports in 2023. Data were collected through literature studies and documentation. The results showed that good corporate governance significantly positively affects sustainability reporting quality. However, gender diversity and company age do not significantly affect sustainability reporting quality. GCG implementation is essential in improving sustainability reporting quality through transparency and accountability, resulting in a more comprehensive and quality sustainability report.
Traditional Fintech Software Supply Chain Management Design Management Accounting System Hertati, Lesi; Suharman, Harry; Umar, Haryono
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.72961

Abstract

This study aims to determine the emergence of traditional online fintech financial transactions in the supply chain management accounting system of financial reporting in Indonesia. The data used is primary data from the Jakarta regional police who were victims of online loans. The results of the study prove that online loans have an impact on the lower classes. The research data were analyzed using the Structural Equation Model, the target population was 200 people, but 120 people responded. Fintech Online Loans have an impact on the Management Accounting Information System, namely financial and non-financial information through online technology software. The management accounting system has an impact on traditional financial institutions due to economic pressures. The implication of this study is that fintech breakthroughs in the financial sector have caused the fintech application business to be highly sought after by the wider community, which has an impact on the emergence of illegal fintech applications. Previous research used data from P2P countries in the ASEAN region, this study uses primary data in the form of public complaints from police officers who were victims of fintech fraud.
Pelatihan PKH menerapkan digital e-warung terintegrasi akuntansi digital guna mencegah praud berkelanjutan Hertati, Lesi; Suharman, Harry; Umar, Haryono; Zarkasyi, Hahyudin; Yadiati, Winwin
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 4 (2025): Juli (In Progress)
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i4.31380

Abstract

Abstrak Program Keluarga Harapan (PKH) merupakan salah satu bentuk bantuan sosial yang disalurkan pemerintah kepada masyarakat kurang mampu. Penyalurannya kini menggunakan sistem e-Warung digital untuk meningkatkan efisiensi dan transparansi. Implementasinya, masih ditemukan permasalahan berupa fraud (kecurangan), seperti manipulasi data transaksi dan penyalahgunaan dana bantuan. Hal ini diperparah dengan rendahnya pemahaman pelaku e-Warung terhadap akuntansi digital dan pencatatan transaksi yang benar. Program ini merupakan bagian dari peserta Program Keluarga Harapan (PKH) di Musi Banyuasin yang berjumlah 250 keluarga miskin yang menerima bantuan sosial nontunai berbasis digital. Kegiatan pelatihan ini bertujuan untuk meningkatkan kapasitas pengelola e-Warung dalam mengelola sistem PKH digital secara akuntabel dan mencegah praktik fraud yang berulang. Metode yang digunakan adalah pelatihan berbasis praktik, meliputi edukasi sistem e-Warung digital, pelatihan dasar akuntansi digital, simulasi pencatatan transaksi, dan diskusi kasus-kasus fraud yang pernah terjadi. Hasil dari pelatihan menunjukkan adanya peningkatan pemahaman peserta terhadap penggunaan sistem e-Warung dan pencatatan keuangan digital. Peserta mampu menerapkan prinsip transparansi, akuntabilitas, serta memahami pentingnya pengawasan terhadap transaksi bantuan sosial. Dengan demikian, pelatihan ini efektif dalam mendukung pencegahan fraud berkelanjutan serta memperkuat tata kelola bantuan sosial berbasis digital. Kata Kunci: digital akuntansi; distribusi bantuan; e.warung; UMKM; fraud. Abstract The Family Hope Program (PKH) is a form of social assistance distributed by the government to underprivileged communities. Distribution currently uses a digital e-Warung system to increase efficiency and transparency. However, during its implementation, issues such as fraud, such as manipulation of transaction data and misuse of aid funds, remain. This is exacerbated by e-Warung operators' lack of understanding of digital accounting and proper transaction recording. This program is part of the Family Hope Program (PKH) program in Musi Banyuasin, which includes 250 poor families receiving digital-based non-cash social assistance. This training activity aims to increase the capacity of e-Warung managers to manage the digital PKH system accountably and prevent recurrence of fraudulent practices. The method used is practice-based training, including education on the digital e-Warung system, basic digital accounting training, transaction recording simulations, and discussions of past fraud cases. The training results demonstrated an increased understanding of the participants' use of the e-Warung system and digital financial record-keeping. Participants were able to apply the principles of transparency and accountability, and understood the importance of monitoring social assistance transactions. Therefore, this training effectively supports ongoing fraud prevention and strengthens digital-based social assistance governance. Keywords: digital accounting; aid distribution; e.warung; UMKM; fraud.
Co-Authors Amatullah, Azhura Nawwaf Azka Raga, Ridha Dede Abdul Hasyir Effendi, Asep Fatmawati, Faoziah Ulfah Fitriana Fitriana Haryono Umar Lesi Hertati, Lesi Nenda Marliani Nisa, Farhatun Saputra, Jumadil Sari, Prima Yusi Syahirah, Sheila Najla Terawati, Mira Teram Yadiati, Winwin Yoga Yuniadi Zarkasyi, Hahyudin