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Hartono, Arif
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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.
Pengaruh Pengetahuan Akuntansi, Skala Usaha dan Pengalaman Usaha terhadap Penggunaan Informasi Akuntansi pada UMKM di Kecamatan Ponorogo Mujakar, Sogin Bayu; Hartono, Arif; Ulfah, Ika Farida
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol. 3 No. 2 (2023): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v3i2.5642

Abstract

Penelitianiini bertujuaniuntuk mengetahuiipengaruh pengetahuangakuntansi, skalagusaha dan pengalaman usahagterhadap penggunaan informasigakuntansi pelaku UMKMgdi Kecamatan Ponorogo. Metode yang digunakankdi dalamkpenelitian inikadalah metode deskriptif kuantitatif. Populasigdalam penelitian inigadalah pelaku UMKMgyang terdaftar di Kecamatan Ponorogo KabupatengPonorogo. Pengambilangsampel ditentukanfdengan menggunakan Cluster Random Sampling. Analisisfdata dilakukanfdengan menggunakan analisis regresi linier bergandakdan hipotesisimenggunakan ujiit, ujiiF dan koefisien determinan. Hasilidari penelitianiini menunjukkan bahwa secara parsiali(1) Pengetahuan akuntansi berpengaruh positif dan signifikan terhadap penggunaan informasi akuntansi; (2) Skala usaha berpengaruhgpositif dan signifikan terhadapgPenggunaan InformasigAkuntansi; (3) Pengalaman usahagberpengaruh positifgdan signifikan terhadapgPenggunaan InformasigAkuntansi. Kemudian secara simultangmenunjukkan bahwagPengetahuan akuntansi, skalagusaha dan pengalamangusaha berpengaruhgpositif dan signifikan terhadapgPenggunaan InformasigAkuntansi.
Analisis Pendapatan dan Beban Jasa Konstruksi Berdasarkan Psak 72 pada CV Rizky Akbar Contruction di Ponorogo Wahyuni, Dwi; Hartono, Arif; Hidayah, Nurul
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol. 3 No. 2 (2023): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v3i2.5643

Abstract

Penelitian ini mempunyai tujuan untuk Mengevaluasi pengakuan pendapatan dan beban berdasarkan PSAK 72 pada CV. Rizky Akbar Construction Ponorogo dengan metode penelitian kualitatif. Objek penelitian adalah pengakuan pendapatan dan beban pada CV. Rizky Akbar Construction. Metode pengumpulan data yang digunakan dalam penelitian ini dengan melakukan observasi, wawancara dan dokumentasi. Dalam penelitian kualitatif, data diperoleh dari berbagai sumber, dengan menggunakan teknik pengumpulan data yang bermacam-macam (triangulasi), dan dilakukan secara terus menerus sampai datanya jenuh. Hasil penelitian diperoleh pengakuan pendapatan dan beban belum sepenuhnya menerapkan PSAK 72.
Analisis Laporan Keuangan untuk Menilai Kinerja APBDes pada Desa se-Kecamatan Babadan Tahun 2020 dan 2021 Astuti, Hera Puji; Hartono, Arif; Ardiana, Titin Eka
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol. 3 No. 2 (2023): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v3i2.5686

Abstract

Tujuan penelitian ini untuk menganalisis kinerja keuangan anggaran pendapatan dan belanja desa se-Kecamatan Babadan berdasarkan rasio kemandirian, rasio belanja rutin, rasio belanja modal, rasio efisiensi dan rasio efektivitas. Jenis analisis data menggunakan analisis kuantitatif. Pada penelitian ini, peneliti memperoleh data sekunder yang berupa laporan keuangan realisasi Anggaran Pendapatan Dan Belanja Desa (APBDes) dari Kantor Kecamatan Babadan dari tahun 2020 dan 2021. Penelitian ini  menggunakan pengumpulan data dengan teknik dokumentasi. Hasilnya menunjukkan bahwa kinerja pemerintah desa se-Kecamatan Babadan dari rasio kemandirian masih sangat rendah. Tingkat pertumbuhan desa se-Kecamatan Babadan tidak seimbang, dan tingkat efisiensi kurang efisien, sedangkan tingkat efektivitas sudah efektif.
Pengaruh Kinerja Keuangan Dan Kualitas Audit Terhadap Kualitas Laba Bahri, Syaiful; Hartono, Arif
Musyarakah: Journal of Sharia Economic (MJSE) Vol 4, No 2 (2024): October
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/mjse.v4i2.10754

Abstract

The research aims to analyze the influence of liquidity, profitability, leverage and audit quality on earnings quality in food and beverage companies listed on the Indonesian stock exchange for the 2020-2023 period. Important financial performance was re-examined due to inconsistencies in previous researchers' findings. Audit quality to prove the quality of the KAP which is classified as Big-4. The research sample was 13 companies using purposive sampling. Quantitative data types and secondary data sources with descriptive analysis, classical assumption test, multiple regression analysis, and t test. Liquidity, profitability and audit quality have a positive effect on earnings quality, while leverage has a negative effect on earnings quality. The high level of liquidity and profitability ensures that the profits presented reflect actual financial conditions. Asset financing is greater capital than debt so it shows good performance. Big-4 KAPs have lower manipulation than non-big-4 KAPs so they are able to produce quality earnings information. Big-4 KAPs maintain a good reputation in the market and auditors do not want disciplinary sanctions and have better audit resources.
PENGARUH KEPEMIMPINAN KEPALA SEKOLAH DAN MOTIVASI KERJA TERHADAP KINERJA GURU DIMEDIASI WORK ENGAGEMENT Alfrida Retnodiani, Anadya; Hartono, Arif
Jurnal Impresi Indonesia Vol. 2 No. 8 (2023): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v2i8.3412

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris pengaruh kepemimpinan kepala sekolah dan motivasi kerja terhadap kinerja guru yang dimediasi work enggamenet. Analisis ini menggunakan variabel independent yaitu kepemimpinan kepala sekolah dan motivasi kerja. Variabel dependennya adalah kinerja guru. Variabel mediasi penelitian ini work engagement (keterikatan kerja). Sampel penelitian ini adalah guru SMAN 10 Banjarmasin. Metode pengambilan sampel adalah survei sampling dimana seluruh populasi menjadi sampel pada penelitian. Pengumpulan data dilakukan dengan kuesioner disebar langsung ke guru SMAN 10 Banjarmasi sebanyak 56 kuesioner. Penelitian ini memiliki tujuh hipotesis dengan analisis SEM dan menggunakan metode analisis PLS. Hasil menunjukan bahwa semua variabel baik kepemimpinan dan motivasi memiliki pengaruh signifikan terhadap kinerja guru melalui work engagement.
PENGARUH BUDAYA ORGANISASI DAN KEPEMIMPINAN SITUASIONAL TERHADAP KINERJA KARYAWAN MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING Adhiguna, Harmay; Hartono, Arif
Jurnal Impresi Indonesia Vol. 2 No. 8 (2023): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v2i8.3413

Abstract

Penelitian ini bertujuan menguji dan menganalisis pengaruh Budya Organisasi dan Kepemimpinan Situasioanl Terhadap Kinerja Karyawan yang dimediasi oleh Kepuasan Kerja pada Pegawai Kantor Pertanahan Kabupaten Sleman. Penelitian ini menggunakan metode kuantitatif, data yang dikumpulkan dengan teknik kuesioner dan tambahan penemuan fakta penelitian dengan menggunakan metode wawancara. Metode tersebut digunakan untuk menjadi referensi pada hipotesis yang tidak terbukti. Responden penelitian ini adalah sebanyak 197 pegawai di Kantor Pertanahan Kabupaten Sleman. Penelitian ini memiliki tujuh hipotesis dengan analisis SEM dan menggunakan metode analisis PLS. Hasil Penelitian ini yaitu hipotesis pertama diterima, hipotesis kedua ditolak, hipotesis ketiga ditolak, hipotesis keempat diterima, hipotesis kelima diterima, hipotesis keenam diterima dan hipotesis ketujuh ditolak.
Exploring Indonesian Panic Buyers’ Typologies in Time of Covid-19 Pandemic Lukitaningsih, Ambar; Hartono, Arif
Jurnal Siasat Bisnis VOL 28, NO 1 (2024)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol28.iss1.art6

Abstract

Purpose – This study aims to investigate hitherto unresearched panic buyer (shopper) typologies among Indonesian consumers as a result of the COVID-19 outbreak. In this study, a panic buyer (shopper) is described as a customer who worries about their stock during a pandemic and decides to purchase things in bulk or in greater quantities at the start of the pandemic. Design/methodology/approach – To identify probable groupings of the items, an exploratory factor analysis is carried out using principal component analysis and varimax rotation. Then to identify consumer groups, a two-step cluster analysis was conducted. Lastly, an ANOVA test is run on the whole set of variables to identify differences between the detected clusters in order to validate the cluster solutions. Findings – Five components that served as the foundation for the typology emerged from exploratory factor analysis. Using behaviour and attitude factors including "consumption savers," "adapters reluctant," "preservers of social consciousness," "online shopping shifters," and "all-around adapters," five clusters were then defined. Research limitations/implications – This study contributes significantly to the body of knowledge on consumer behavior during health crises (Covid-19) by putting into context the frantic shoppers that we frequently observe during these situations. It's noteworthy that throughout the epidemic, no panic buyers (shoppers) voiced worry about health problems. Practical implications – This study provides essential practical information for marketing professionals. For instance, it may be necessary to consider research showing that panic buyers (shoppers) tend to be consumption savers during a pandemic when developing a price plan. Originality/value – Despite the fact that there have been many studies on panic behavior during COVID-19, most of them tend to concentrate on medical problems. There are now a few studies that examine several sorts of panic buyers (shoppers) based on their purchasing behaviors and attitudes. By categorizing various categories of panic buyers (shoppers) among 121 decision-makers in families, this study aims to close this literature gap.
Effect of Organizational Culture and Organizational Commitment on Employee Performance with Job Satisfaction as Intervening Variable Ahmad Sudrajat, Yusuf; Hartono, Arif
Journal Research of Social Science, Economics, and Management Vol. 2 No. 1 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v2i1.234

Abstract

The study was conducted to know the meadiating effect of job satisfaction on the relationship between organizational commitment on employee performance. This research was used quantitave methods and questionannaire as a data collection tool. The population of this research was 1500 and the sample was 327 employees. Data collection techniques using a questionnaire with google form. Purposive random was used as a sampling methode, with purposive employees who have at least one year of service. F test, t-test, simple and multiple linear regression analysis and path analysis was used as analysis data methode. This research resulted that organizational culture has a postive influence on employee performance. Job satisfaction could mediate the relationship between organizational culture and employee performance. Job satisfaction could mediate the relationship between organizational commitment to employee performance.
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 Muafi Muhammad Rusdi Mujakar, Sogin Bayu Muntiah, Nur Sayidatul Mustikasari, Erni Ayu Muzdalifah, Adani Fildza Nisa, Naura Fitri 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 Tasyrin, Syadan Rizqi Taufik, fiqri TiffaErsantika Alhamdina, Tiffanda Titin Eka Ardiana, Titin Eka Ul'hasanah, Anisa Ulfah, Ika Farida Ulfi, Eka Wafirotin, Khusnatul Zulfa Wijianto Wijianto Yuli Prihatni Zahirah, Fairuza