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Hartono, Arif
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PELATIHAN AKUNTANSI DAN ANGGARAN DALAM PENYUSUNAN RENCANA ANGGARAN PENDAPATAN DAN BELANJA SEKOLAH PADA AMAL USAHA MUHAMMADIYAH DI KOTA MADIUN Ardiana, Titin Eka; Hartono, Arif; Desriyanto, Eka
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i3.16392

Abstract

Mitra Pengabdian Masyarakat pada hibah pengabdian masyarakat ini adalah Universitas Muhammadiyah Ponorogo. Kegiatan pengabdian ini bertujuan untuk membantu meningkatkan mutu standarisasi keuangan Amal Usaha Muhammadiyah (AUM) di bidang pendidikan sehingga memenuhi kaidah akuntabilitas dan responsibilitas serta tranparansi. Kegiatan ini merupakan program pelatihan Short Course Akuntansi bagi seluruh staf bendahara di sekolah-sekolah Muhammadiyah wilayah Kota Madiun agar dapat menyusun laporan keuangan dengan baik dan benar  Dengan pengetahuan yang diperoleh dari Short Course Akuntansi, diharapkan mereka akan mampu mengoptimalkan pengelolaan keuangan AUM, meningkatkan transparansi, dan mencapai tingkat efisiensi yang lebih tinggi. Metode kegiatan ini dilaksanakan dalam tahap: pelatihan akuntansi AUM, pelatihan pengelolaan anggaran, dan pelatihan penyusunan RAPBS. Tahap ini dilaksanakan bagi seluruh staf bendahara di sekolah-sekolah bagi SD/MI, SMP, SMA Muhammadiyah wilayah Kota Madiun sehingga pemahaman konsep anggaran diseminasi kepada pengelola keuangan sekolah. Pelatihan Akuntansi dan anggaran dalam penyusunan RAPBS bekerja sama dengan PDM, LPPK bagi pengelola keuangan sekolah. Hasil akhir pengabdian dari kegiatan pelatihan ini diharapkan pengelola seluruh staf bendahara di sekolah-sekolah Muhammadiyah wilayah Kota Madiun dapat meningkatkan kemampuan sesuai dengan RAPBS yaitu meningkatkan manajerial pengelolaan keuangan, dan penyusunan laporan keuangan. Kata kunci: Akuntansi, Anggaran, RAPBS, AUM AbstractThe Community Service Partner for this community service grant is Muhammadiyah University of Ponorogo. This service activity aims to help improve the quality of financial standards for Muhammadiyah Charitable Enterprises (AUM) in the education sector so that it meets the principles of accountability, responsibility and transparency. This activity is an Accounting Short Course training program for all treasurer staff in Muhammadiyah schools in the Madiun City area so that they can prepare financial reports properly and correctly. With the knowledge gained from the Accounting Short Course, it is hoped that they will be able to optimize AUM financial management, increase transparency, and achieve higher levels of efficiency.This activity method is implemented in stages: AUM accounting training, budget management training, and RAPBS preparation training. This stage is carried out for all treasurer staff in schools for SD/MI, SMP, Muhammadiyah High Schools in the Madiun City area so that understanding of the budget concept is disseminated to school financial managers. Accounting and budget training in preparing RAPBS in collaboration with PDM, LPPK for school financial managers. The final result of the service from this training activity is that it is hoped that the management of all treasurer staff in Muhammadiyah schools in the Madiun City area can improve their abilities in accordance with the RAPBS, namely improving managerial financial management and preparing financial reports. Keywords: Accounting, Budget, RAPBS, AUM
The Influence of Electronic Word Of Mouth on Gen Z's Purchase Intention on Shopee Social Commerce Platform Ananda Ramadhan, Syahfara; Hartono, Arif
International Journal of Economics, Business and Innovation Research Vol. 4 No. 01 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

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

Abstract

This study aims to analyze the influence of electronic word of mouth on gen Z buying interest on the social commerce platform Shopee. The approach used in this study is a quantitative approach. Data collection techniques by distributing online questionnaires to 200 respondents using Google Form. The sampling technique uses a non-probability sampling technique using the purposive sampling method and then processed using structural equation modeling SEM (Structural Equation Modeling) using the PLS program. This study found that perceived informativeness, perceived persuasiveness, source expertise, source trustworthiness have a positive and significant effect on E-WOM Usefulness, in addition perceived persuasiveness, source expertise, source trustworthiness have a positive and significant effect on E-WOM Credibility. This study also found that E-WOM Usefull and E-WOM Credibility have a positive and significant effect on Purchase Intention.
Training Need Analysis for PT Krakatau Sarana Infrastruktur Employees Zahirah, Fairuza; Hartono, Arif; Suhartini, Suhartini
International Journal of Economics and Management Sciences Vol. 1 No. 3 (2024): August : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i3.80

Abstract

Nowadays, changes occur very quickly, especially in the field of technology, which requires companies to be able to adapt to these changes. Training and development is one of the most effective ways to continuously improve the knowledge and skills possessed by employees. When conducting training, of course the company must do it correctly so that it is in line with the company's goals and is on target. Training needs analysis is one of the most important stages before holding training because this stage determines which employees will take part in the training and what kind of training will be held. This research uses a qualitative approach using a case study design to obtain in-depth data. Data collection techniques for this research used interview, observation and documentation methods. The primary data source comes from interviews with 3 sources and observations and the secondary data source comes from the employee competency GAP report as the main data for training need analysis. The results of this research show that there are still several employees whose competencies do not meet the requirements required by the company. Therefore, companies should be able to continue to update employee competency GAP reports so that training needs analysis can continue to be up to date and can carry out training according to targets and objectives.
Strategy Of PT. Karya Sehati Utama (KSU) In Increasing Buying Interest Through Marketing Mix Nur Rachman, Naba’il; Hartono, Arif
International Journal of Economics, Business and Innovation Research Vol. 4 No. 02 (2025): Pebruary - March, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i02.1574

Abstract

The internship activities carried out by the author aim to see how PT. Karya Sehati Utama, which operates in the property industry in Yogyakarta and its surroundings, can implement a good marketing mix strategy. PT. Karya Sehati Utama is one of the largest developers in Yogyakarta, which focuses on property development such as housing and villas. As a company in the property industry, PT. Karya Sehati Utama implements a 4P marketing mix strategy (product, price, place, promotion) to design and market projects that are in accordance with customer needs and market trends. To be able to find out the process, the author took observation data that was carried out directly and obtained 3 sources as a validity test. The method used by the author in compiling this internship report uses a qualitative method and uses triangulation testing. The analysis technique in this study consists of 3 activity flows that run simultaneously, namely: data reduction, data presentation and drawing conclusions. The results of this internship show that with the implementation of the marketing mix in the company, it has a significant influence on marketing activities so that the products offered can attract consumer buying interest.
PELATIHAN AKUNTANSI DAN ANGGARAN DALAM PENYUSUNAN RENCANA ANGGARAN PENDAPATAN DAN BELANJA SEKOLAH PADA AMAL USAHA MUHAMMADIYAH DI KOTA MADIUN Ardiana, Titin Eka; Hartono, Arif; Desriyanto, Eka
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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

Abstract

Mitra Pengabdian Masyarakat pada hibah pengabdian masyarakat ini adalah Universitas Muhammadiyah Ponorogo. Kegiatan pengabdian ini bertujuan untuk membantu meningkatkan mutu standarisasi keuangan Amal Usaha Muhammadiyah (AUM) di bidang pendidikan sehingga memenuhi kaidah akuntabilitas dan responsibilitas serta tranparansi. Kegiatan ini merupakan program pelatihan Short Course Akuntansi bagi seluruh staf bendahara di sekolah-sekolah Muhammadiyah wilayah Kota Madiun agar dapat menyusun laporan keuangan dengan baik dan benar  Dengan pengetahuan yang diperoleh dari Short Course Akuntansi, diharapkan mereka akan mampu mengoptimalkan pengelolaan keuangan AUM, meningkatkan transparansi, dan mencapai tingkat efisiensi yang lebih tinggi. Metode kegiatan ini dilaksanakan dalam tahap: pelatihan akuntansi AUM, pelatihan pengelolaan anggaran, dan pelatihan penyusunan RAPBS. Tahap ini dilaksanakan bagi seluruh staf bendahara di sekolah-sekolah bagi SD/MI, SMP, SMA Muhammadiyah wilayah Kota Madiun sehingga pemahaman konsep anggaran diseminasi kepada pengelola keuangan sekolah. Pelatihan Akuntansi dan anggaran dalam penyusunan RAPBS bekerja sama dengan PDM, LPPK bagi pengelola keuangan sekolah. Hasil akhir pengabdian dari kegiatan pelatihan ini diharapkan pengelola seluruh staf bendahara di sekolah-sekolah Muhammadiyah wilayah Kota Madiun dapat meningkatkan kemampuan sesuai dengan RAPBS yaitu meningkatkan manajerial pengelolaan keuangan, dan penyusunan laporan keuangan. Kata kunci: Akuntansi, Anggaran, RAPBS, AUM AbstractThe Community Service Partner for this community service grant is Muhammadiyah University of Ponorogo. This service activity aims to help improve the quality of financial standards for Muhammadiyah Charitable Enterprises (AUM) in the education sector so that it meets the principles of accountability, responsibility and transparency. This activity is an Accounting Short Course training program for all treasurer staff in Muhammadiyah schools in the Madiun City area so that they can prepare financial reports properly and correctly. With the knowledge gained from the Accounting Short Course, it is hoped that they will be able to optimize AUM financial management, increase transparency, and achieve higher levels of efficiency.This activity method is implemented in stages: AUM accounting training, budget management training, and RAPBS preparation training. This stage is carried out for all treasurer staff in schools for SD/MI, SMP, Muhammadiyah High Schools in the Madiun City area so that understanding of the budget concept is disseminated to school financial managers. Accounting and budget training in preparing RAPBS in collaboration with PDM, LPPK for school financial managers. The final result of the service from this training activity is that it is hoped that the management of all treasurer staff in Muhammadiyah schools in the Madiun City area can improve their abilities in accordance with the RAPBS, namely improving managerial financial management and preparing financial reports. Keywords: Accounting, Budget, RAPBS, AUM
Edukasi dan Pelatihan Puding Daun Kelor untuk Pencegahan Stunting di Dusun Kedungsogo, Kulon Progo Kusumawardhani, Ratih; Prihatin, Wijiasih; Hartono, Arif
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 3 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v5i3.3569

Abstract

Purpose: This community service aims to provide understanding and skills to the community, especially PKK Kedungsogo, Kulon Progo women, about the benefits of Maringa leaves in preventing stunting in children Methodology: This activity included a presentation about the benefits and nutritional content of Moringa leaves and training in making Moringa leaf pudding as an alternative nutritious food. Using a mixed-method approach, the results of the community service showed an increase in the PKK women's understanding of the benefits of Moringa leaves for stunting prevention. Results: The activity results show the enthusiasm of PKK women for processing Moringa leaves as a step to prevent stunting and as a solution for other health needs. This initiative increases their nutrition knowledge and opens up new opportunities for utilizing local resources to improve children's health. PKK mothers' understanding of the importance of the benefits of Moringa leaves for preventing stunting is also increasing. Conclusions: PKK  moms in kedungsogo hamlet were the target of socialization and training sessions on the use of moringa leaves, and the events were a great success and had good feedback. Through the development of moringa leaf-based products and the enchancement of mothers abilities to include moringa leaves into family meals this intiative is anticipated to help prevent childhood stunting. Limitations: The initial level of public knowledge about Moringa leaves and stunting can vary. Some community members may not be familiar with the benefits of Moringa leaves or the concept of stunting, so effectively conveying information requires additional time and effort. Contribution: Socialization and training about the benefits of Moringa leaves are essential to increasing public knowledge about their use. This increase in knowledge may motivate families to adopt moringa leaves as part of a healthy diet for their children
Kepercayaan, Kepuasan dan Pengorbanan Pelanggan Terhadap Chatbot: Layanan Pelanggan Berbasis Artificial Intelligence pada E-commerce Shopee Rizqy, Rahmatin Sabila; Hartono, Arif
Jurnal Ecogen Vol 8, No 2 (2025): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v8i2.17311

Abstract

The development of artificial intelligence (AI) technology has driven the creation of AI-based customer service on e-commerce. Several researchers have tried to reveal customer experience triggers using AI-based customer service, but there are still inconsistencies in the research results. Therefore, this study aims to examine the triggering factors for AI-based customer experience in e-commerce and to test customer trust, satisfaction, and sacrifice as mediator variables of this relationship. The research method used convenience sampling and obtained 251 research samples from chatbot users on the Shopee e-commerce through an online survey and analyzed using SPSS and PLS-SEM with the SmartPLS device. The results of this study indicate that service quality, trust, and customer satisfaction have a positive and significant effect on AI-based customer experience. There was no positive and significant relationship between perceived sacrifice and customer experience. In addition, customer trust and satisfaction can mediate the relationship between AI-based service quality and e-commerce customer experience. This study enriches the marketing literature and provides recommendations to marketing managers to manage customer experience triggers in the context of AI-based customer service in e-commerce.
Anteseden Loyalitas dan Keterlibatan Pelanggan terhadap Penggunaan Chatbot “MITA” Bank Mandiri Azizah, Alfimalia Nurul; Hartono, Arif
Jurnal Samudra Ekonomi dan Bisnis Vol 16 No 3 (2025): JSEB
Publisher : Fakultas Ekonomi dan Bisnis Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v16i3.11136

Abstract

This study aims to evaluate the influence of trust on customer loyalty and engagement in the use of the “MITA” chatbot by Bank Mandiri trough WhatsApp Business. The analyze factors include privacy and security concerns, dispositional trust, technology fear, and ubiquity. Using a quantitative method with PLS-SEM analysis, data were collected trough an online survey of Bank Mandiri customers who have used the MITA chatbot. The findings reveal that privacy and security concerns, as well as technology fear, negatively affect trust, while dispositional trust and ubiquity have a positive impact. Furthermore, user trust in the chatbot plays a crucial role in enhancing customer loyalty and engagement with digital banking services.
Analysis of the Altman, Springate, Zmijewski, and Grover Methods in Predicting Bankruptcy in Retail Electronics Sub Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2022 Period Hartono, Arif; Dita, Wahyu Riskina; Ulfah, Ika Farida
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 20 No 2 (2025): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v20i2.2025.pp341-353

Abstract

Companies with good financial conditions are able to maintain the stability of their operational activities so that profits can increase so that the company avoids the possibility of bankruptcy. The purpose of this study is to predict the potential for bankruptcy using the Altman, Springate, Zmijewski, and Grover methods and to measure the level of accuracy of each method in predicting bankruptcy in Electronic Retail Subsector Companies listed on the IDX for the 2019-2022 period. Bankruptcy is a condition that is not expected to occur in a company where the company is unable to carry out operational activities and its financial management stops. To analyze bankruptcy predictions, researchers use the Altman, Springate, Zmijewski, and Grover methods as measuring tools for predicting potential bankruptcy. This study uses a quantitative analysis method with a descriptive research type. The sample used in this study was 6 Electronic Retail Subsector companies listed on the IDX for the 2019-2022 period with a sampling method using saturated samples. Namely, all members of the population are sampled. The data collection method in this study uses financial report documentation. The results of the study show that the company that is predicted to have the most potential to go bankrupt is PT. Globe Kita Terang tbk using all four prediction methods. The bankruptcy prediction method used in this study with the highest level of accuracy is the Zmijewski and Grover method of 66.67%.
PENGARUH OPINI AUDIT, PERGANTIAN AUDITOR DAN LABA/RUGI PERUSAHAAN TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2019-2021) Hidayah, Nurul; Muntiah, Nur Sayidatul; Hartono, Arif
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.15311

Abstract

Public companies have the obligation to submit financial reports to OJK on time. Delay in submitting financial reports is called audit delay. There are still several companies that are late in submitting their financial reports to the OJK. This research aims to test empirically the effect of audit opinion, auditor turnover and company profits/losses on audit delay partially and simultaneously. The population in this study were all property and real estate sector companies listed on the IDX as many as 81 companies. The sampling technique in this study was purposive sampling, namely sampling based on criteria. The criteria used are companies that reported their finances consecutively on the IDX during 2019-2021. The type of data used is secondary data with data collection using the documentation method. The data used is the financial statements of property and real estate companies for 2019-2021. The data analysis method used is logistic regression analysis, and hypothesis testing using the help of variables with the SPSS application. The results of the study show that the first hypothesis is rejected, meaning that audit opinion has no effect on audit delay. Hypothesis 2 is rejected indicating that auditor change has no effect on audit delay. Hypothesis 3 is accepted, meaning that the company's profit or loss affects the occurrence of audit delay. The fourth hypothesis is accepted, meaning that simultaneously the variables of audit opinion, auditor turnover and company profits/losses affect audit delay.
Co-Authors Abdul Munir Mulkhan Adhiguna, Harmay Ahmad Sudrajat, Yusuf Alfrida Retnodiani, Anadya Ambar Lukitaningsih Ananda Ramadhan, Syahfara Ari Setiawan Arinasari, Rani Astuti, Hera Puji Astuti, Nuryani Dwi Aziz, Mohd Kasturi Nor Abd Azizah, Alfimalia Nurul Cindrakasih, Nabilah Amanah Desriyanto, Eka Dita, Wahyu Riskina Djohantini, Siti Noordjannah Dwi Wahyuni Dwiyono, Luhur Haris Eka Ardiana, Titin Ika Farida Ulfa, Ika Farida Khusaini, Rayhan Aditya Kriestince, Denada Sari Puspita Kusumawardhani, Ratih Mami Hajaroh Marzuki Marzuki Muafi Muhammad Rusdi Mujakar, Sogin Bayu Muntiah, Nur Sayidatul Mustikasari, Erni Ayu Nur Rachman, Naba’il NURUL HIDAYAH Nurul Utami Nuryana, Harum Pertiwi, Rizki Novia Prihatin, Wijiasih Rachmad, Rachmad Julius Fikri Rahayu, Ema Lukyta Rahmadhani, Iin Rahmi, Tazkia Lailia Ramadhan, Muhammad Rafly Agung Ramayanti, Deviana Eka Rizqy, Rahmatin Sabila Rosa, Hielda Faristria Suhartini Suhartini SYAIFUL BAHRI Taufik, fiqri TiffaErsantika Alhamdina, Tiffanda Titin Eka Ardiana, Titin Eka Ul'hasanah, Anisa Ulfah, Ika Farida Ulfi, Eka Wafirotin, Khusnatul Zulfa Wasilah, Qasimatul Wijianto Wijianto Yuli Prihatni Zahirah, Fairuza