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All Journal Hasanuddin Journal of Applied Business and Entrepreneurship Prosiding Seminar Nasional Pakar PRIVE: Jurnal Riset Akuntansi dan Keuangan Majalah Ekonomi J-MACC : Journal of Management and Accounting International Journal of Supply Chain Management Jurnal Ilmiah Ecobuss Jurnal Bisnis dan Manajemen International Journal of Economics, Business and Accounting Research (IJEBAR) Enrichment : Journal of Management JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Quantitative Economics and Management Studies JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Jurnal Kendali Akuntansi IIJSE Journal of Ekonomics, Finance, and Management Studies
Hartono Hartono
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Transportation Other

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An approach for Supply Chain managing of small and big size business Kundharu Saddhono; Joko Suyono; Susanti Susanti; Hartono Hartono; Anik Irawati; Mary Ismowati; Edi Pranyoto; Rianti Setyawasih
International Journal of Supply Chain Management Vol 9, No 2 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.747 KB)

Abstract

Abstract— In every business there are requirements of the assets and resources. So, the supply chain managing links properly these areas to each other to make the efficiency. These resources can be financial, intangible and physical resources. If the resources are not available for the organization at the time when it require then it might be the reason for degrade of that business. The study of the relevant resources is very necessary, that take a role in the literature of business management. The intellectual capital is the aspect of impalpable assets, and its relational capacity promote the efficiency and profitability of the business. The intellectual capital known as the effort or work that a member put into the organization as intangible resources.  These resources include knowledge resources like copyright, patents, trademarks and other human’s ideas and experiments. So we can say that intellectual capital is the collection of all resources like relational capital, supply chain managing, structural and human, these are the resources that set the organizational competitive value. 
FACTORS OF COMPLIANCE, NEGOTIATION, MORAL, PROFIT MANAGEMENT, FISCAL POLICY IN EXECUTING TAX OBLIGATIONS (Case research on MSME processing industry in Mojokerto) Hartono Hartono; Nersiwad Nersiwad; Fachrudy Asj’ari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i1.4716

Abstract

This research aims to analyze how the behavior of MSME taxpayers in carrying out their tax obligations. The research population is MSME taxpayers domiciled in Mojokerto. The sample of this research involved 42 respondents using the purposive sampling method, questionnaire as an instrument, and processed using SEM approach Warp PLS 6.0. The results show that taxpayer compliance behavior, taxpayers' willingness to negotiate, and provision of financial statements based on earnings management positively impact tax obligations as measured by the amount of voluntary tax compliance. Still, the tax morale of taxpayers has a negative impact on tax obligations incurred, calculated based on the value of voluntary tax compliance, taxpayer compliance behavior, the willingness of taxpayers to negotiate, provision of financial reports based on earnings management mediating the perception that MSME fiscal policy has a positive impact on tax obligations as measured by the value of voluntary tax compliance. In contrast, the tax morale of taxpayers is mediated by the perception of MSME's fiscal policy having a negative impact on voluntary tax compliance. Recently, it found that obedient taxpayers in carrying out their tax obligations are influenced by the behavior of taxpayers, not because of regulations. Behavior is seen from economic conditions, finances using a fiscal policy approach for MSMEs, and a conceptual system based on a developing view of the tax policy. . Keywords : Taxpayer Behavior, Tax Obligations, and Voluntary Tax Compliance.
The Effect of Role Conflict and Locus of Control to The Organizational Culture Hartono; Fachrudy Asj’ari; Moch. Afrizal M
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.926 KB) | DOI: 10.35335/enrichment.v12i4.687

Abstract

This study would like to asses the role conflict and locus of control which have to be performed by PT. Shabilla Eraldo Utama in Sidoarjo in connection with organizational culture of the employees. This research was conducted at PT. Shabilla Eraldo Utama employee in Sidoarjo which covered 50 employees as respondent. This research utilize regression, the technique was processed with SPSS program 21.0 to analyze some hypothesis. The study uses saturated sampling techniques or commonly called census. Data analysis techniques using Multiple Linear Regression. The correlations models between these variables in this research explain that three hypothesis have significant correlation. The results of the data analysis showed that role conflict has a significant and positive effect on the culture of employee organization. Locus of control has a significant and positive impact on the culture of employee organizations. Role Conflict and Locus of Control have a significant and positive effect on the culture of employee organization. The result of this research were empirical date of the development of the theoretical of human resources and practice management.
Analysis of The Effect Earnings Management, Financial Ratios, Governance On Bond Hartono; Krisdiana; Cuk Jaka Purwanggono; Samuel PD Anantadjaya; Teguh Setiawan Wibowo
Quantitative Economics and Management Studies Vol. 3 No. 6 (2022)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.438 KB) | DOI: 10.35877/454RI.qems1247

Abstract

The purpose of this study is to analyze the concentration on board profit factors, the proportion of liquidity, administrative ownership and review quality used to anticipate organizational security ratings. This study intends to provide experimental evidence that board income, monetary proportion and corporate administrative mechanisms affect security ratings. The subject of this exploration is an organization listed on the IDX and registered in Indonesia, PT. PEFINDO 2016-2019. Information check using strategic relapse investigation. The results showed that executive earnings, the proportion of liquidity, administrative ownership and review quality had an effect on bond ratings. While action proportion, market price proportion, institutional ownership and free head have no impact on security evaluation.
PENGARUH CUSTOMER TRUST, EMOTIONAL BRANDING DAN PELAYANAN TERHADAP LOYALITAS PELANGGAN : Studi Pada Rumah Makan “Konco Dewe” Surodinawan, Mojokerto Dian Fibriantyka Sari; Hartono; M Syamsul Hidayat
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 1 No 3 (2022): Agustus 2022
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59004/jisma.v1i3.79

Abstract

Penelitian ini bertujuan untuk mengetahui kepercayaan pelanggan, emotional branding, dan pelayanan terhadap loyalitas pelanggan studi pada rumah makan “konco dewe”. Penelitian ini menggunakan metode kuantitatif. Sumber data dalam penelitian ini menggunakan teknik Insidental Sampling dan teknik pengumpulan data pada penelitian ini yaitu observasi, wawancara, dan juga kuesioner. Tekhnik analisis data menggunakan uji validitas dan normalitas data, uji asumsi klasik, uji hipotesis, dan uji regresi linier berganda. Hasil penelitian ini menunjukan bahwa Terdapat pengaruh Customer Trust terhadap Loyalitas Pelanggan di Rumah Makan Konco Dewe secara positif dan signifikan, terdapat pengaruh Emotional Branding terhadap Loyalitas Pelanggan di Rumah Makan Konco Dewe secara positif dan signifikan, terdapat pengaruh Pelayanan terhadap Loyalitas Pelanggan di Rumah Makan Konco Dewe.
PENGARUH CUSTOMER EXPERIENCE, CREATIFITY, DAN INNOVATION TERHADAP KEPUASAN KONSUMEN PADA JASA FOTO STUDIO: Studi Kasus Pada Happy Moment Studio Mojokerto Gati Widhi Astiti; Hartono; M Syamsul Hidayat
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 1 No 3 (2022): Agustus 2022
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59004/jisma.v1i3.81

Abstract

Di era globalisasi saat ini memberikan dampak yang kuat di dunia bisnis, serta perkembangan teknologi dan kebutuhan yang semakin meningkat sehingga menghasilkan produk dan layanan yang berbeda yang ditawarkan di pasar. Pengaruh pengalaman pelanggan (pengalaman pelanggan) terhadap studio foto yaitu dapat mempererat hubungan antara kita dan pelanggan kita, meningkatkan kepercayaan, mempertahankan kebiasaan mereka, dan mengubahnya sebagai pendukung bisnis kita. Kreativitas (kreativitas) juga sangat mempengaruhi dalam perkembangan bisnis tersebut karena untuk mengapresiasikan pikiran menurut pelanggan tanpa batasan dan akan diwujudkan langsung oleh pemilik. Dan pengaruh inovasi (inovasi) terhadap jasa foto studio yaitu untuk menciptakan pasar bagi masyarakat yang menarik dan untuk masyarakat. Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh customer experience, creatifity, dan innovation secara signifikan terhadap kepuasan konsumen. Metode yang digunakan adalah metode kuantitatif dengan menggunakan analisis regresi linier berganda yang dibantu dengan program SPSS 25. Jenis data yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan teknik pengambilan sampel menggunakan Non-probability Sampling dengan pendekatan Purposive Sampling. Sampel yang digunakan dalam penelitian ini berjumlah 100 responden dengan berbagai kriteria tertentu. Dari analisis deskriptif dan pengujian variabel maka menghasilkan bahwa 1. Customer experience tidak berpengaruh signifikan terhadap kepuasan konsumen, 2. Kreativitas berpengaruh signifikan terhadap kepuasan konsumen, 3. Inovasi tidak berpengaruh signifikan terhadap kepuasan konsumen
Analisis Likuiditas Dan Profitabilitas Dalam Mengukur Kinerja Keuangan Perusahaan Yang Bergerak Pada Distribusi Batu Barapada Periode Tahun 2018-2022 : (study Kasus Pada PT.Batulicin Nusantara Maritim) Mahandika Candra Kirana; Nur Ainiyah; Nurdiana Fitri Isnaini; Hartono Hartono
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1157

Abstract

The purpose of this research is to evaluate PT. Batulicin Nusantara Maritim's financial performance between 2018 and 2022 based on its profitability and liquidity ratios. The financial accounts of PT. Batulicin Nusantara Maritim, a coal transportation service provider listed on the investment gallery of the Indonesian Stock Exchange (GIBEI), are the subject of this study. An analysis of the documentation was the method employed to prepare this research. Data is collected through the study, recording, and classification of documentation. This study requires the gathering of data from a corporation in the form of financial reports, which will then be used as research material. The data was then compiled, classified, confidentially handled, and evaluated using quantitative descriptive analysis to offer a summary of the issues encountered or looked into. Results of the study The financial performance of PT. Batulicin Maritime Archipelago is impacted by the profitability ratio and liquidity ratio of PT. Batulicin Nusantara Maritim during the years 2018 to 2022. has an effect on the financial performance of PT. Batulicin Nusantara Maritim.
Pengaruh Gaya Hidup Konsumtif, Edukasi Keuangan, dan Motivasi Pengelolaan Keuangan terhadap Perilaku Pengelolaan Keuangan Mahasiswa Jamaluddin Kemal Fauzi; Hari Setyono; Imam Baidlowi; Hartono Hartono; Nur Ainiyah
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1175

Abstract

This research aims to analyze the influence of consumerist lifestyle, financial education, and financial management motivation on financial management behavior among accounting students at Majapahit Islamic University. Financial issues are a common problem faced by every individual, and this study examines whether the observed problems are influenced by the variables under investigation. The population of this study consists of accounting students from the 2019, 2020, 2021, and 2022 cohorts at Majapahit Islamic University, totaling 80 respondents. The research employs a quantitative approach using primary data collected through questionnaires distributed to the respondents. The data analysis technique used in this study is multiple linear regression.The results of this study indicate that consumerist lifestyle, financial education, and financial management motivation have a positive influence on the financial management behavior of students at Majapahit Islamic University. This suggests that higher consumerist lifestyle, better financial education received, and stronger motivation to manage finances result in better financial management behavior among the university students.
Analisis Penerapan Biaya Standar Sebagai Alat Pengendalian Biaya Produksi Pada (Studi Pt.Bibit Alam Sampoerna Kediri) Imam Mustofa; Nur Ainiyah; Hari Setiono; Hartono Hartono
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1219

Abstract

This study aims to determine the application of standard costs, raw material costs, labor costs, and overhead costs at PT.Bibit Alam Sampoerna. The object of this study is the financial statements of the company administration for every transaction that comes out and costs, PT.Bibit Alam Sampoerna is a company engaged in Freshwater lobster cultivating services. The tools used in this research are interviews used as a data collection technique if the researcher wants to conduct preliminary studies to find problems that must be investigated or want to know things from respondents who are more in-depth and in a slightly small number of respondents. And observation is the most basic way to obtain information about social phenomena through the process of observation. Direct observation regarding the work environment and production processes from raw materials to finished product processes. The analysis technique used in this research is descriptive quantitative. Researchers will analyze the data in the form of costs in the production activities of PT. Seed Alam Sampoerna regarding the cost of production. Collecting Data, Identifying Company Standard Costs, Separating these costs based on cost behavior, namely variable costs incurred in the production process, Analysis of raw material costs, Analysis of labor costs, Analysis of factory overhead costs, Calculating the cost of production using the calculation according to researcher. After the company determines the standard cost of production costs, the company can carry out its production activities in accordance with its production goals. The standard cost set is a guideline or measure for each production cost that will be incurred. Research results To increase the effectiveness of production cost control, companies must implement a standard cost system which is used as a guideline for production costs.
Analisis Faktor Faktor Yang Mempengaruhi Underpricing Saham pada Perusahaan Yang Melakukan Initial Public Offering (IPO) di BEI Periode 2019-2021 (Studi Kasus pada Emiten Sektor Barang Konsumsi Primer) Achmad Deni Tri Setya Putra; Hari Setiono; Nur Ainiyah; Hartono Hartono
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1220

Abstract

This study aims to analyze the factors that influence stock underpricing of IPO companies on the IDX in the primary consumer goods sector. The population in this study were 34 IPO companies in the primary consumer goods sector. This research is a quantitative research using primary data obtained from the official idx website. The statistical data value analysis technique used in this study is multiple linear regression. The results of this study indicate that company age, underwriter reputation and auditor reputation have no significant effect on underpricing.The results of this research analysis show that there are 2 influential variables, namely the firm age variable which has a significant value of 0.027 (<0.05). the Underwriter's Reputation variable has a Significant value of 0.018 (<0.05. And 1 variable that has no effect, namely the Auditor's Reputation variable has a Significant value of 0.238 (<0.05).
Co-Authors Achmad Deni Tri Setya Putra Anggun Prabowo Anik Irawati Asri Ady Bakri Cuk Jaka Purwanggono Deny Dwi Hartomo Dian Fibriantyka Sari Diana Anggraini Kusumawati Dila Cahyani Putri Dwihandoko, Toto Heru Edi Pranyoto Esty Nur Hidayat Fachrudy Asj'ari Fachrudy Asj’ari Febryanti Wahyuningrum Gati Widhi Astiti Hadi Poernomo Hari Setiono Hari Setyono Haryono Umar Hugo Prasetyo Winotoatmojo Imam Baidlowi Baidlowi Imam Hanafi Imam Mustofa Isma Putri Yanti Jamaluddin Kemal Fauzi Joko Suyono Krisdiana Kundharu Saddhono Lilis Mardiana A. M. Syamsul Hidayat Made Susilawati Mahandika Candra Kirana Mary Ismowati Moch. Afrizal M Mohammad Muslimin Mohammad Muslimin Muhamad Risal Tawil Muhammad Mukhsin Nersiwad Nersiwad Nikmatuniayah Nikmatuniayah Ninik Lukiana Nur Ainiyah Nurdiana Fitri Isnaini Priscillia Sumendap Ratih Kumala Sari Resi Yudhaningsih Ria Mardiana Yusuf Rianti Setyawasih Samuel PD Anantadjaya Samuel PD Anantadjaya Sartika Sartika Susanti Susanti Tanti Widia Nurdiani Teguh Setiawan Wibowo Toto Dwihandoko Willy hidayat Hidayat yahya yahya