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All Journal Journal of Accounting and Management Innovation JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Owner : Riset dan Jurnal Akuntansi Quantitative Economics and Management Studies Journal of Accounting and Management Innovation
HAN TONO HANTONO
UPH KAMPUS MEDAN
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences Other

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PENGARUH LIKUIDITAS, LEVERAGE DAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2014-2018 HAN TONO HANTONO
Journal of Accounting and Management Innovation Vol 4, No 1 (2020)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/%JAMI%6%2%2022%

Abstract

Penelitian ini bertujuan untuk membuktikan dan menganalisis pengaruh current ratio, debt to equity ratio dan modal kerja terhadap return on asset pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Populasi dalam penelitian ini adalah 33 perusahaan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Dari 33 perusahaan yang terdaftar, terpilih 10 sebagai perusahaan sampel dengan menggunakan purposive sampling. Hasil pembahasan menunjukkan bahwa secara simultan pada hasil pengujian yang dilakukan secara simultan current ratio, debt to equity ratio dan modal kerja berpengaruh terhadap return on asset pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Dari hasil pengujian yang dilakukan secara parsial tidak terjadinya pengaruh antara current ratio terhadap return on asset, debt to equity ratio dan modal kerja berpengaruh signifikan terhadap return on asset, pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2014-2018 dan Sementara nilai koefisien determinasi disesuaiakan (R square) sebesar 51,4 %. Hal ini memiliki arti bahwa 51,4 % pengaruh return on asset dapat dijelaskan oleh variasi dari ketiga variabel independen yaitu current ratio, debt to equity ratio dan modal kerja. Sedangkan sisanya sebesar 48,6 % dijelaskan oleh variabel lain yang tidak diteliti pada penelitian ini.
Computer Anxiety and Computer Attitude in Increasing Staffs’ Interest in Using the System through Perceived Usefulness and Perceived Ease of Use Hantono Yang; Thomas Sumarsan Goh; Partogian Sormin
Quantitative Economics and Management Studies Vol. 3 No. 3 (2022)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (723.834 KB) | DOI: 10.35877/454RI.qems923

Abstract

Nowadays information technology has developed rapidly therefore the need for Information Technology (IT) has become an essential for every organization, especially in carrying out activities so that an accounting information system implemented properly, can produce reliable financial information for the company. The use of technology in information systems in running a business should consider the usability and convenience of its users so that the system becomes effective. The purpose of this study was to analyze the effects of Computer Anxiety and Computer Attitude in terms of aspects in increasing employees’ interest in operating the system through perceived usefulness and perceived ease of use. The research was conducted on employees in the company in Medan city. The number of research samples were 200 respondents selected by non-probability sampling method. Data was collected by using a questionnaire via google form and literature studies supporting this research. The method used in this study were the Structural Equation Model (SEM) using Partial Least Square (PLS) version 3.0. PLS consists of external relationships (outer model) and internal relationships (inner model), cross loading > 0.7, Composite Reliability, Convergent Validity, Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA). Based on the results of the analysis, it was found that computer anxiety had no effect on interest, while Computer Attitude, Perceived Usefulness, Perceived Ease of Use had an effect on interest
PENGARUH LIKUIDITAS, LEVERAGE DAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2014-2018 HAN TONO HANTONO
Journal of Accounting and Management Innovation Vol 4, No 1 (2020)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/%JAMI%6%2%2022%

Abstract

Penelitian ini bertujuan untuk membuktikan dan menganalisis pengaruh current ratio, debt to equity ratio dan modal kerja terhadap return on asset pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Populasi dalam penelitian ini adalah 33 perusahaan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Dari 33 perusahaan yang terdaftar, terpilih 10 sebagai perusahaan sampel dengan menggunakan purposive sampling. Hasil pembahasan menunjukkan bahwa secara simultan pada hasil pengujian yang dilakukan secara simultan current ratio, debt to equity ratio dan modal kerja berpengaruh terhadap return on asset pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Dari hasil pengujian yang dilakukan secara parsial tidak terjadinya pengaruh antara current ratio terhadap return on asset, debt to equity ratio dan modal kerja berpengaruh signifikan terhadap return on asset, pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2014-2018 dan Sementara nilai koefisien determinasi disesuaiakan (R square) sebesar 51,4 %. Hal ini memiliki arti bahwa 51,4 % pengaruh return on asset dapat dijelaskan oleh variasi dari ketiga variabel independen yaitu current ratio, debt to equity ratio dan modal kerja. Sedangkan sisanya sebesar 48,6 % dijelaskan oleh variabel lain yang tidak diteliti pada penelitian ini.
KAJIAN STRATEGI PENGEMBANGAN DIGITALISASI PADA UMKM MELALUI MODEL TECHNOLOGY ACCEPTANCE MODEL DI JAMAN DISRUPSI TEKNOLOGI DAN COVID-19: KAJIAN STRATEGI PENGEMBANGAN DIGITALISASI PADA UMKM MELALUI MODEL TECHNOLOGY ACCEPTENCE MODEL DI JAMAN DISRUPSI TEKNOLOGI DAN COVID-19 Rifin Khong; Jony Jony; Hantono Hantono
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 9 No 3 (2022): JMBI UNSRAT Volume 9 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v9i3.43957

Abstract

Abstract.   Digital business transformation is organizational change through the use of digital technology to improve organizational performance. Today managers and corporate leaders in the traditional sector must follow the trends of digital business transformation, needing to change organizational routines and structures to meet the challenges of the digital age. Companies need to understand the phenomenon and development of digital transformation strategies, this research has a special stage in the process of digital business transformation from empirical data. To better understand and explore the relevance of managing digital transformation, we use nine-dimensional digital maturity. Data collection was conducted using surveys using questionnaires with google form on 92 people from various MSME fields. The survey data, processed using rasch algorithms and cluster analysis to obtain the five stages of maturity. The results showed that in the digital transformation variable obtained a calculated value of 3,098 with a significance level of 0.866. It can be concluded that thitung (3,098) > ttabel (1,987) and0.003 < 0. 05 which shows that the Digital Transformation variable partially affects the Technology Acceptance Model (TAM) while the digital marketing variable has a calculated value of 7,074 with a significance level of 0.866. It can be concluded that thitung (3,098) < ttabel (1,987) and 0,000 > 0.05 which shows that digital marketing variables partially affect the Technology Acceptance Model (TAM).   Abstrak. Transformasi bisnis digital adalah perubahan organisasi melalui penggunaan teknologi digital untuk meningkatkan kinerja organisasi. Saat ini manajer dan pimpinan perusahaan di sektor tradisional harus mengikuti tren transformasi bisnis digital, perlu mengubah rutinitas dan struktur organisasi untuk memenuhi tantangan era digital. Perusahaan perlu memahami tentang fenomena dan pengembangan strategi transformasi digital, penelitian ini mempunyai tahapan khas dalam proses transformasi bisnis digital dari data empiris. Untuk lebih memahami dan mendalami relevansi untuk mengelola transformasi digital digunakan sembilan dimensi maturitas digital. Pengumpulan data dilakukan dengan menggunakan survei menggunakan kuesioner dengan google form pada 92 orang dari berbagai bidang UMKM. Data survei, diolah menggunakan algoritma rasch dan analisis cluster untuk mendapatkan lima tahap kematangan. Hasil penelitian menunjukkan bahwa pada variabel transformasi digital diperoleh nilai thitung sebesar 3.098 dengan tingkat signifikansi sebesar 0,866. Dapat disimpulkan bahwa thitung (3.098) > ttabel (1.987) dan 0.003 < 0.05 yang menunjukkan bahwa variabel Transformasi Digital secara parsial berpengaruh terhadap Technology Acceptance Model (TAM) sementara pada variabel digital marketing memiliki nilai thitung sebesar 7.074 dengan tingkat signifikansi sebesar 0,866. Dapat disimpulkan bahwa thitung (3.098) < ttabel (1,987) dan 0.000 > 0,05 yang menunjukkan bahwa variabel Digital Marketing secara parsial berpengaruh terhadap Technology Acceptance Model (TAM).
Pengaruh Technology Acceptance Model Terhadap Intention To Use Dengan Kinerja Sebagai Variabel Moderasi Dalam Menggunakan Sistem Informasi Akuntansi Hantono Hantono; William Tjong; Jony Jony
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1583

Abstract

A well-implemented accounting information system can generate reliable financial information for the company. The use of technology in accounting information systems in running a business should consider the usefulness and ease of its users so that the system becomes effective. The purpose of this study is to analyze the influence of Perceived Usefulness, Perceived Ease of Use, Attitude Towards Use Against Intention to Use with performance as Moderation Variables. Research was conducted on staff and employees within the company in Medan City. The number of research samples as many as 77 people selected by the nonprobability sampling method. Data collection is done by questionnaire through google form and library studies that support this research. The method used in this study is to use the Structural Equation Model (SEM) equation using partial least square (PLS) tool version 3.0. PLS consists of external relationships (outer model) and internal relationships (inner model), cross loading > 0.7, Composite Reliability, Convergent Validity, Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA). Based on the results of the analysis found that perceived usefullness, attitude towards using, perceived usefullness proved to have no positive effect on intention to use, while perceived ease of use variables had a positive effect on intention to use, perceived usefullness and perceived Ease of use has no moderate effect on performance and intention to use relationships, and while attitude towards using has a moderate effect on performance and intention to use relationships.
Co-Authors Goh, Thomas Sumarsan Jony Jony Rifin Khong Sormin, Partogian William Tjong