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Hartono, Arif
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The Influence Of Knowledge Sharing, Technological Capabilities, And Innovation Strategies On The Smes Performance, Mediated By Open Innovation Tasyrin, Syadan Rizqi; Hartono, Arif
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8208

Abstract

SMEs play a very important role in the Indonesian economy, but often face challenges in utilising technology and adopting innovations needed to remain competitive. This study aims to examine the influence of knowledge sharing, technological capabilities, and innovation strategy on SME performance in Yogyakarta, with open innovation as a mediating variable. Using a quantitative approach, this study collected data from 106 respondents who are SME owners and employees who are active in innovation activities. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to test the relationship between variables. The results showed that knowledge sharing has a positive and significant effect on open innovation and SME performance. In addition, technological capabilities are also proven to have a significant effect on open innovation and SME performance. Although innovation strategy has a positive effect on open innovation, its effect on SME performance is not significant. Open innovation was found to have a significant influence on SME performance. This finding indicates that SMEs that are active in knowledge sharing and have good technological capabilities, as well as implementing open innovation, will have better performance. This research provides insights for practitioners and academics in formulating strategies to improve SME performance through strengthening knowledge sharing, technology utilisation, and implementing open innovation.
Antecedents of Online Purchase Intention Towards Chatbot Services on the Tokopedia E-Commerce Platform Purwanto, Andrea Filippo Fortuna; Hartono, Arif
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.6582

Abstract

This study aims to explore the factors that influence online purchase intention on the Tokopedia e-commerce platform, with a particular focus on the role of customer satisfaction as a mediator between chatbot service quality, social entertainment, and social trends. In the increasingly developing digital era, the use of technology such as chatbots is important to improve interactions between customers and sellers. The results of the study indicate that chatbot service quality has a positive and significant effect on customer satisfaction, meaning that the better the quality of service provided, the higher the level of satisfaction felt by customers. In contrast, social entertainment and social trends did not show a significant effect on online purchase intention, indicating that these factors are not strong enough to drive consumer purchasing decisions. This study also confirms that customer satisfaction plays an important role in mediating the relationship between chatbot service quality and online purchase intention, where satisfied customers tend to be more motivated to make repeat purchases. These findings have theoretical and practical implications, encouraging business actors to focus on improving service quality and customer satisfaction to drive purchase intention. However, this study also has limitations, such as the dominance of young respondents and the focus on one e-commerce platform, which limits the generalizability of the results. Therefore, suggestions for future research include analyzing user behavior across multiple e-commerce platforms and implementing a longitudinal approach to gain a more accurate picture of purchasing behavior.
Analysis of the Impact of Legal Consequences on the Intention and Behavior of Digital Platform Piracy in Indonesia Hashfi, Edwinsa Auzan; Hartono, Arif
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1: Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8311

Abstract

This study aims to test and analyze the impact of legal consequences on the intention to pirate digital products by integrating the legal consequence approach, ethics, and the Theory of Planned Behavior (TPB) to understand the practice of pirating digital products better. This study was conducted in Indonesia without being limited to a specific geographical area. The objects of research used are websites and platforms (such as Bolasiar.com, IndXXI, Spotify, Netflix, Video, Telegram, and the like). The population in this study is Indonesian people with various religious backgrounds who access websites or platforms from multiple sources to obtain digital products without a valid license. The data for this study are primary data from an online survey of 204 respondents. In practice, this study employs a convenience sampling technique administered to respondents via Google Forms, resulting in valid and reliable measurements. The type of SEM analysis used in this research is Partial Least Squares (PLS-SEM). The findings indicate that perceived likelihood of punishment, self-efficacy, and subjective norms have a positive influence on attitudes toward digital product piracy, whereas fear of legal consequences, attitudes toward piracy, and facilitating conditions do not have a significant effect on attitudes toward digital product piracy.
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 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 Azkiah, Mutiara Rifki Cindrakasih, Nabilah Amanah Desriyanto, Eka Dita, Wahyu Riskina Dwi Wahyuni Emal HS, Megawati Putri Hashfi, Edwinsa Auzan Ika Farida Ulfa, Ika Farida Jennah, Raihanatul Khusaini, Rayhan Aditya Kriestince, Denada Sari Puspita Kusumawardhani, Ratih Mami Hajaroh Marzuki Marzuki Masrufah Masrufah 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 Purwanto, Andrea Filippo Fortuna Putra, Hendy Kurnia Putri, Dheya Kusuma Arianing Rachmad, Rachmad Julius Fikri Rahayu, Ema Lukyta Rahmi, Tazkia Lailia Ramadhan, Muhammad Rafly Agung Ramadhani, Nesha Yama Ramayanti, Deviana Eka Ranelita, Mariska Nanda Rany, Diajeng Mustika Rizqy, Rahmatin Sabila Rosa, Hielda Faristria Setyo Aji, Wirayuda Tamaam Suhartini Suhartini SYAIFUL BAHRI Tasyrin, Syadan Rizqi Taufik, fiqri Titin Eka Ardiana, Titin Eka Ul'hasanah, Anisa Ulfah, Ika Farida Ulfi, Eka Wafirotin, Khusnatul Zulfa Wijianto Wijianto Yuli Prihatni Zahirah, Fairuza