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Hartono, Arif
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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.
The Influence of Organizational Culture and Work Motivation on Employee Performance with Job Satisfaction as a Mediation Variable at PT. Bengkulu Kokoh Perkasa Rachmad, Rachmad Julius Fikri; Hartono, Arif
Jurnal Economic Resource Vol. 7 No. 1 (2024): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i1.777

Abstract

This research aims to analyze the influence of organizational culture and work motivation on employee performance with job satisfaction as an intervening variable. This research was conducted at PT Bengkulu Kokoh Perkasa, with a population of 64 employees, namely all employees and 64 respondents. This data was collected using a 1-6 Likert Scale questionnaire. Data analysis used the SEM-PLS quantitative method with the help of PLS 4.0 software. Based on the test results and data analysis of this research, it was found that 1) organizational culture has a positive and significant effect on employee performance, 2) work motivation has a negative and insignificant effect on employee performance, 3) organizational culture has a positive and significant effect on job satisfaction, 4) work motivation has a positive and significant effect on job satisfaction, 5) job satisfaction has a positive and significant effect on employee performance, 6) job satisfaction can mediate the relationship between organizational culture and employee performance, 7) job satisfaction can mediate work motivation on employee performance.
Factors Influencing First-Year Students’ Acceptance of University-Managed Social Media Marketing Emal HS, Megawati Putri; Hartono, Arif
Eduvest - Journal of Universal Studies Vol. 5 No. 1 (2025): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i1.1567

Abstract

This study aims to investigate the impact of college social media marketing on first-year students. In higher education, social media marketing activities mainly focus on creating or building brand equity. This study uses TAM theory. The samples in this study were first-year students (freshmen) of a private university in Yogyakarta. There were 190 data collected and analyzed using PLS-SEM with SmartPLS 4. The results of this study reveal that motivation, ease of use have a positive and significant effect on the intention to follow social media. Intention to follow social media has a positive and significant effect on social media effectiveness and university social media acceptance. Meanwhile, usefulness was found to have a negative influence on the intention to follow university social media. In addition to expanding the study of social media marketing in higher education, this research also offers insights related to the application of social media as a marketing medium for higher education.
Pengaruh Persepsi Kemudahan, Kegunaan, Kesiapan Teknologi Informasi, serta keamanan dan Kerahasiaan terhadap Kepatuhan Wajib Pajak Pribadi dalam Penggunaan E-Filing Ramayanti, Deviana Eka; Wafirotin, Khusnatul Zulfa; Hartono, Arif
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol. 1 No. 1 (2021): Februari
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v1i1.4104

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh persepsi kemudahan, kegunaan, kesiapan teknologi informasi, serta keamanan dan kerahasiaan terhadap kepatuhan wajib pajak pribadi dalam penggunaan e-filing di Kabupaten Ponorogo. Populasi penelitian adalah seluruh aparatur sipil negara di wilayah Kementrian Agama Kabupaten Ponorogo yang terdaftar sebagai wajib pajak pribadi sebanyak 742 orang, dan dihtung menggunakan rumus slovin diperoleh sampel sebanyak 260 orang. Metode analisis data secara kuantitatif menggunakan uji validitas dan relibilitas, uji asumsi klasik (normalitas, multikolinieritas, dan heterokedasitas), serta uji hipotesis (regresi linier berganda, uji T, dan uji F) dengan menggunakan bantuan program SPSS. Hasil penelitian menunjukkan bahwa persepsi kemudahan, persepsi kegunaan, dan persepsi keamanan dan kerahasiaan berpengaruh secara signifikan terhadap kepatuhan wajib pajak pribadi dalam penggunaan e-filing. Hasil penelitian juga menunjukkan bahwa persepsi kesiapan teknologi informasi tidak berpengaruh secara signifikan terhadap kepatuhan wajib pajak pribadi dalam penggunaan e-filing. Wajib pajak belum siap secara tekologi informasi dalam membayar pajak pribadi menggunakan e-filing. Sedangkan persepsi kemudahan, kegunaan, kesiapan teknologi informasi, serta keamanan dan kerahasiaan berpengaruh secara signifikan terhadap kepatuhan wajib pajak pribadi dalam penggunaan e-filing di Kabupaten Ponorogo. Berdasarkan nilai determinasi R2 persepsi kemudahan, kegunaan, kesiapan teknologi informasi, serta keamanan dan kerahasiaan berpengaruh terhadap kepatuhan wajib pajak pribadi dalam penggunaan e-filing sebesar 31,2%.
Analisis Efektivitas, Trend, dan Kontribusi Pajak Serta Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) Di Kabupaten Ponorogo Tahun 2016-2020 Hartono, Arif; Ul'hasanah, Anisa; Hidayah, Nurul
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol. 1 No. 02 (2021): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v1i02.4436

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas, trend, dan kontribusi pajak serta retribusi daerah terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Ponorogo. Data yang digunakan dalam penelitian ini yaitu data sekunder yang berupa Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah (LRAPBD) Kabupaten Ponorogo tahun 2016-2020 dan data primer diperoleh dari wawancara. Metode analisis data dalam penelitian ini menggunakan metode deskripif kuanitatif dengan alat analisis berupa analisis efektivitas, analisis trend, dan analisis kontribusi. Hasil dari analisis efektivitas pajak dan retribusi daerah menunjukkan bahwa rata-rata tingkat efektivitas pajak dan retribusi daerah di Kabupaten Ponorogo pada tahun 2016-2020 termasuk dalam kriteria sangat efektif. Hasil dari analisis trend pajak dan retribusi daerah menunjukkan bahwa terjadi trend peningkatan pajak dan retribusi daerah di Kabupaten Ponorogo pada tahun 2021-2023. Hasil dari analisis kontribusi pajak daerah menunjukkan bahwa rata-rata tingkat kontribusi pajak daerah terhadap Pendapatan Asli Daerah (PAD) pada  tahun 2016-2020 termasuk dalam kriteria sedang. Hasil dari analisis kontribusi retribusi daerah menunjukkan bahwa rata-rata tingkat kontribusi pajak daerah terhadap Pendapatan Asli Daerah (PAD) pada  tahun 2016-2020 termasuk dalam  kriteria sangat kurang.  
Analisis Implementasi Perlakuan Akuntansi Aset Tetap PSAP No. 07 Berdasarkan PP No. 71 Tahun 2010 Ulfi, Eka; Hartono, Arif; Hidayah, Nurul
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol. 2 No. 1 (2022): Februari
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v2i1.4890

Abstract

Penelitian ini bertujuan untuk mengetahui implementasi perlakuan akuntansi asset tetap menurut Peraturan Pemerintah No. 71 Tahun 2010 pada Dinas PMPTSP Kabupaten Ponorogo serta melihat ada tidaknya kesesuaian perlakuan akuntansi asset tetap pada Dinas PMPTSP Kabupaten Ponorogo dengan PP No. 71 Tahun 2010. Penelitian ini memakai metode deskriptif kualitatif. Hasil analisis menemukan bahwa perlakuan akuntansi asset tetap yang meliputi pengakuan, penyusutan, serta penghentian dan pelepasan asset tetap yang diterapkan pada Dinas PMPTSP Kabupaten Ponorogo telah sesuai dengan Peraturan Pemerintah No. 71 Tahun 2010. 
Pengaruh Intensitas Aset Tetap, Leverage DanProfitabilitas Terhadap Tax Avoidance Dengan Pertumbuhan Penjualan Sebagai Variabel Moderasi pada Perusahaan Sektor Pertambangan Di Bei Tahun 2017-2020 Mustikasari, Erni Ayu; Hartono, Arif; Ardiana, Titin Eka
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol. 3 No. 1 (2023): Februari
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v3i1.4949

Abstract

This study aims to determine how the effect intensity of fixed asset, leverage, and profitability with tax avoidance. In addition, this study also aims to determine whether sales growth can moderate relation between intensity of fixed asset, leverage and profitability with tax avoidance. The population used in this study are mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Collecting data in this study using documentation techniques obtained from the official website of the Indonesia Stock Exchange (IDX) through the link www.idx.co.id. The sample selection used purposive sampling technique. The analytical method used is multiple linear analysis using the statistical application of SPSS Version 26. The result of hypothesis testing indicate that the intensity of assets has no effect on tax avoidance, while leverage and profitability have negative effect on tax avoidance. Sales growth cannot moderate the relationship between fixed assets intensity and tax avoidance. However, sales growth can strengthen the relationship between leverage and tax avoidance and can weaken the relationship between profitability and tax avoidance. 
Pengaruh Kinerja Keuangan Terhadap Pertumbuhan Laba pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2017-2020 Nuryana, Harum; Hartono, Arif; Muntiah, Nur Sayidatul
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol. 2 No. 2 (2022): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v2i2.4972

Abstract

This study aims to determine how the influence of Banking Ratio (BR), Primary Ratio (PR) and Net Profit Margin (NPM) on the profit growth of banking companies. The population used in this study are banking companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Data collection uses documentation techniques obtained from the official website of the Indonesia Stock Exchange (IDX) via the www.idx.co.id link. Collecting data in this study using purposive sampling technique. The sample obtained in accordance with the specified criteria as many as 28 companies. The analytical method used is multiple linear analysis using the statistical application of SPSS Version 26. The results showed that partially the Banking Ratio (BR) and Primary Ratio (PR) variables had no effect on profit growth, Net Profit Margin (NPM) partially affected profitability. Meanwhile, the variables of Banking Ratio (BR), Primary Ratio (PR) and Net Profit Margin (NPM) have an effect on profit growth.
Co-Authors Abdul Munir Mulkhan Adhiguna, Harmay Ahmad Sudrajat, Yusuf Aji, Fajar Tri 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 Azkiah, Mutiara Rifki Cindrakasih, Nabilah Amanah Desriyanto, Eka Dita, Wahyu Riskina Djohantini, Siti Noordjannah Dwi Wahyuni Dwiyono, Luhur Haris Eka Ardiana, Titin Emal HS, Megawati Putri Ika Farida Ulfa, Ika Farida Khusaini, Rayhan Aditya Kriestince, Denada Sari Puspita Kusumawardhani, Ratih Mami Hajaroh Marzuki Marzuki Masrufah Masrufah Merie Satya Angraini Muafi Muhammad Rusdi Mujakar, Sogin Bayu Muntiah, Nur Sayidatul Mustikasari, Erni Ayu Muzdalifah, Adani Fildza Nur Rachman, Naba’il NURUL HIDAYAH Nurul Utami Nuryana, Harum Pertiwi, Rizki Novia Prihatin, Wijiasih Putri, Dheya Kusuma Arianing 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