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All Journal Jurnal Teknik Industri Economic Journal of Emerging Markets Jurnal Siasat Bisnis Jurnal Manajemen Bisnis Journal of Indonesian Economy and Business JBTI : Jurnal Bisnis : Teori dan Implementasi AJIE (Asian Journal of Innovation and Entrepreneurship) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis MIX : Jurnal Ilmiah Manajemen Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi ASSET: Jurnal Manajemen dan Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Unisia Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Journal Research of Social Science, Economics, and Management Jurnal Pendidikan Indonesia (Japendi) Journal of Public and Business Accounting Eduvest - Journal of Universal Studies Trending: Jurnal Manajemen dan Ekonomi JAKBS Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset IIJSE International Journal of Economics and Management Sciences International Journal of Education, Vocational and Social Science International Journal of Economics, Business and Innovation Research JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio
Hartono, Arif
Department Of Management, Faculty Of Economics, Universitas Islam Indonesia, Special Region Of Yogyakarta
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Analisis Kinerja Keuangan Pemerintah Desa Bedingin Kecamatan Sambit Kabupaten Ponorogo Periode 2020-2022 Dilla Ika Mariani; Arif Hartono; Ika Farida Ulfah
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 2 (2024): April: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i2.2294

Abstract

Measuring village government financial performance is very important to ensure that village financial management is appropriate. This research aims to analyze the effectiveness, efficiency, growth and contribution to the financial performance of the Bedingin Village Government, Sambit District, Ponorogo Regency. This research method uses a qualitative descriptive approach. The research results show that the average level of effectiveness of Village Original Income and Transfer Income from 2020-2022 is included in the effective criteria. The average level of efficiency of Village Original Income expenditure and Transfer Income expenditure from 2020-2022 is included in the less efficient criteria. The average growth rate of Village Original Income and Transfer Income from 2020-2022 grew very low. The average contribution of Transfer Income to Village Original Income from 2020-2022 is included in the very good criteria.
Pengaruh Opini Audit, Kualitas Auditor, dan Komite Audit terhadap Ketepatan Waktu Pelaporan Keuangan Widya Maharani Nur Wulan; Arif Hartono; Ika Farida Ulfah
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 2 (2024): April: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i2.2295

Abstract

This research aims to determine the influence of audit opinion, auditor quality, and audit committee on the timeliness of financial reporting. The population in this study was 75 mining sector companies for the 2018-2022 period which were listed on the Indonesia Stock Exchange (BEI). The data used in this research is secondary data sourced from company annual reports which are accessed via the official IDX website (www.idx.co.id) and the websites of each mining sector company. The independent variables used in this research consist of audit opinion, auditor quality, and audit committee, while the dependent variable is the timeliness of financial reporting. The number of samples used was 57 companies with a research period of 5 years. The sampling technique in this research used a purposive sampling technique. This type of research uses a quantitative approach. Research data processing uses SPSS version 27 with logistic regression analysis method. Based on the results of the analysis that has been carried out, the results show that the audit opinion and auditor quality variables have an effect on the timeliness of financial reporting, while the audit committee variable has no effect on the timeliness of financial reporting. Simultaneous testing shows that the variables audit opinion, auditor quality, and audit committee have an influence on the timeliness of financial reporting.
Pengaruh Komunikasi dan Budaya Organisasi Terhadap Kinerja Studi Kasus Pegawai Pengadilan Agama Indramayu Ihya Sunnata Rosul; Arif Hartono
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 2 No. 6 (2024): November : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v2i6.1273

Abstract

This study was conducted to determine the effect of communication and organizational culture on employee performance through motivation as a mediating variable. This study is quantitative. The sample in this study amounted to 55 respondents based on purposive sampling technique. The study was conducted using a test tool in the form of SmartPLS 4.0. The results of the study indicate that communication and organizational culture have a positive and significant effect on employee performance through motivation as a mediating variable.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Pertumbuhan Ekonomi terhadap Belanja Modal Pemerintah Daerah Kabupaten Magetan Mutiara Intan Gamela; Arif Hartono; Ika Farida Ulfah
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 3 No. 2 (2024): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v3i2.2531

Abstract

This research aims to determine the effect of local revenue, general allocation funds and economic growth on capital expenditure. The population in this study is the regional budget and expenditure realization report, and the Magetan Regency regional government's economic growth report for 2013 – 2022. The data used in this research is secondary data obtained from the Magetan Regency regional financial and asset management revenue agency. The independent variables in this research consist of local revenue, general allocation funds and economic growth, while the dependent variable is capital expenditure. The samples in this research are budget realization reports and economic growth reports with a period of 10 years. The sampling technique in this research used a non-probability sampling technique. This type of research uses a quantitative approach. Research data processing uses SPSS version 27 with multiple linear regression analysis methods. Based on the results of the analysis used, the results obtained are that local original income has no effect on capital expenditure, general allocation funds have an effect on capital expenditure, while economic growth has no effect on capital expenditure. Simultaneous testing shows that local revenue, general allocation funds and economic growth have no effect on capital expenditure.
The Effect Of Quality Of Life And Motivation On Employee Performance With Job Satisfaction As An Intervening Variable At PT Bank Pembangunan Daerah (BPD) Sulawesi Tenggara Nursahara Juniaeni Khaeruddin; Arif Hartono
International Journal of Economics, Business and Innovation Research Vol. 3 No. 05 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)
Publisher : Cita konsultindo

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

Abstract

This research examines the influence of quality of work life and motivation on employee performance through job satisfaction as an intervening variable at PT Bank Pembangunan Daerah (BPD) Sulawesi Tenggara. This study employed a quantitative methodology, utilizing online questionnaires distributed via Google Forms. The respondents of this study comprised the entire population of 252 respondents. The census technique was used as the sampling methodology to determine the sample. Hypothesis testing in this study was conducted using the SEM-PLS analysis tool through SmartPLS software (v. 4.1.0.6). The results of this study based on data analysis found that 1) the quality of work life has a positive and significant effect on employee performance, 2) motivation has a positive and significant effect on employee performance, 3) the quality of work life has a positive and significant effect on job satisfaction, 4) 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 quality of work life and employee performance, and 7) job satisfaction can mediate the relationship between motivation and employee performance.
The Influence Of Perceived Quality Of Teaching, Student Life And Support, Social Identification And Interaction On Student Satisfaction On Intention To Stay At The Islamic University Of Indonesia Muhammad Farruqi Al-Islami; Arif Hartono
International Journal of Economics, Business and Innovation Research Vol. 3 No. 05 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)
Publisher : Cita konsultindo

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

Abstract

This research aims to analyze the influence of Perceived Quality of Teaching, Student Life and Support, Social Identification, and Interaction on Student Satisfaction and Intention to Stay at the Indonesian Islamic University (UII). Quantitative research methodology is applied. 164 respondents from the Islamic University of Indonesia's class of 2023 were included in this study. Data was gathered via a Google Form-based online survey, and SPSS and PLS-SEM with SmartPLS software were used for analysis. According to the study's findings, social interaction and identification positively and significantly affect students' levels of satisfaction. On the other hand, there was no significant positive correlation found between student satisfaction and perceived quality of teaching, student life, and student support. In addition, this study shows that intentions to stay are positively impacted by student satisfaction. Additionally, this study recommends that marketing managers concentrate on enhancing the elements that contribute to students' satisfaction with their university experience.
Analisis Implementasi Perlakuan Akuntansi Aset Tetap PSAP No. 07 Berdasarkan PP No. 71 Tahun 2010 Eka Ulfi; Arif Hartono; Nurul Hidayah
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. 
PT TELKOM INDONESIA’S DIGITAL TRANSFORMATION STRATEGY FACING THE DIGITAL ERA BY UTILIZING CORPORATE COMMUNICATIONS Athaya Farah Idaya Calista; Arif Hartono
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.10644

Abstract

Perkembangan teknologi digital, terutama internet, telah memainkan peran penting dalam menyediakan pendidikan, menghubungkan orang-orang, dan menyediakan informasi. Media digital memungkinkan komunikasi yang terbuka dan partisipatif serta mempengaruhi metode komunikasi interaktif di era modern. Telkom berusaha menjadi perusahaan telekomunikasi digital terdepan, mendukung digitalisasi melalui infrastruktur dan konektivitas, serta menyediakan layanan dan platform digital. Komunikasi korporat Telkom melalui berbagai saluran digital membantu membangun kepercayaan, meningkatkan citra merek, dan mendorong kesuksesan di era digital. Namun, Telkom menghadapi tantangan dalam mengikuti perkembangan teknologi, memastikan keamanan data, dan mengintegrasikan teknologi baru dengan infrastruktur yang ada. Oleh karena itu, komunikasi korporat Telkom memanfaatkan kemajuan teknologi berbasis data, memungkinkan komunikasi multikanal, dan menjangkau audiens yang lebih luas dengan selalu mengikuti perkembangan teknologi digital, tren, dan memperbarui pengetahuan serta keterampilan agar tetap relevan. Untuk mencapai tujuan ini, komunikasi korporat menerapkan beberapa strategi dengan menjaga reputasi perusahaan, memanfaatkan platform media sosial, berinteraksi dengan media, dan memanfaatkan komunikasi internal.
The Impact Of Open Innovation And Knowledge Management On Sme Performance In Yogyakarta Reza Edwin Akbar; Arif Hartono
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.5759

Abstract

This research examines the impact of knowledge management, open innovation, and innovation capabilities on the performance of SMEs in the Special Region of Yogyakarta. Although previous studies on open innovation in the Indonesian context have been conducted, specific results from this region still need to be included, and certain variables related to performance improvement in SMEs still need to be explored. Therefore, this study seeks to address these gaps, with 202 respondents contributing to the research. Data analysis was conducted using SPSS and PLS-SEM with the SmartPLS tool. The findings indicate that the variables of knowledge management, open innovation, and innovation capabilities have a positive impact on SME performance. This research aims to enrich the literature on open innovation and SME performance. The study also provides valuable insights for business practitioners and stakeholders on how to implement these variables to enhance business or company performance.
Analysis The Impact Of Religiosity On The Intention To Pirate Digital Products In Indonesia Dade Irwan Sunardi; Arif Hartono
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 2 (2024): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i2.5761

Abstract

This study aims to test and analyze the impact of religiosity on the intention to commit digital product piracy by integrating religiosity, ethics, and the theory of planned behavior theories. The objects were websites and platforms (such as Bolasiar.com, IndXXI, Spotify, Netflix, Video, Telegram, and the like). This study uses primary data collected through an online survey of 200 respondents. This research uses a purposive sampling technique. The hypotheses proposed were tested using Structural Equation Modelling (SEM). This study shows that variables such as attitude, subjective norms, perceived benefit, and intrinsic religiosity have positively influence on intention to pirate digital products. By contrast, moral obligation has a negative impact.
Co-Authors Abdul Munir Mulkhan Adelia Azka Sofia Ahmad Abdurrahim AMALIA SUSANTI Ardi Wahyu Wibowo Ardyan Firdausi Mustofa Ardyan Firdausi Mustoffa Athaya Farah Idaya Calista Atika Ayu Listari Dade Irwan Sunardi Daratista, Fadilla Margaretha Ayu dewi, enggar tri permata Diajeng Mustika Rany Dilla Ika Mariani Dinda Saphira Nabila Sofyan Diyah, Rini Eka EKA PUTRI CAHYANTI Eka Ulfi Emmy Widiastuti Famdan Famdan Hanum Putri Pramesti Ihya Sunnata Rosul Ika Farida Ulfah Indra Rahman Sumadijaya Karina Dwi Pradita KHUZNATUL ZULFA WAFIROTIN Mario Aji Ramadhan Mochamad Rifki Alfianto Muafi Muhammad Farruqi Al-Islami Muhammad Nabil Alfarobi Mutiara Intan Gamela Nanda Adelia Permadani Norlena Nursahara Juniaeni Khaeruddin NURUL HIDAYAH Okta Rashima Nugraha Rani Arinasari Ratih Kusumawardhani Ratna Nadhira Razuliah Milatalata Reza Edwin Akbar Riza Dessy Nila Ayutika Satria Hasanal Luthfi Septa Purwaningrum Sierra Elafansa R Siti Noordjannah Djohantini Swastuti Amalia Putri SYAIFUL BAHRI Tazkia Lailia Rahmi Tika Fasilyana W, Khusnatul Zulfa Widya Maharani Nur Wulan Yusuf Ahmad Sudrajat Zulfa, Khusnatul