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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 International Journal of Economics, Business and Accounting Research (IJEBAR) Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat 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 Trending: Jurnal Manajemen dan Ekonomi IIJSE Jurnal Pengabdian Masyarakat dan Riset Pendidikan JURNAL ILMIAH PENELITIAN MAHASISWA Jurnal Penelitian Pendidikan Indonesia Indonesian Journal of Innovation Science and Knowledge Jurnal Ilmiah Ekonomi dan Manajemen Indonesia
Hartono Hartono
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Analysis Of The Influence Of Managerial Ownership, Organization Size, Debt Contracts And Information Systems On Manufacturing Company Accounting Systems Imam Hanafi; Asri Ady Bakri; Tanti Widia Nurdiani; Samuel PD Anantadjaya; Hartono
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 6 (2023): Desember 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i6.1634

Abstract

This study examines manufacturing businesses listed on the Indonesia Stock Exchange between 2020 and 2022 in order to ascertain the impact of managerial ownership, knowledge asymmetry, loan contracts, and company size on accounting conservatism. 34 businesses were utilized as a sample in this study. Purposive sampling was the method of sampling employed in this investigation. Multiple regression analysis was used in this study to evaluate the hypothesis. The findings demonstrated a substantial relationship between management ownership and accounting conservatism. Accounting conservatism is significantly impacted by contract debt. Accounting conservatism is significantly influenced by company size. While accounting conservatism is unaffected by information asymmetry. Accounting conservatism as assessed by BTMR is influenced by managerial ownership, knowledge asymmetry, debt obligations, and firm size collectively.
Risk management analysis and investment strategy on forex online trading Hartono Hartono; Nersiwad Nersiwad; Mohammad Muslimin; Fachrudy Asj'ari; Moses Martins
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020242657

Abstract

The purpose of this study is to analyze risk management and investment strategies in Forex Online Trading. The method used in this study is a qualitative method with a descriptive description. Data collection techniques using qualitative analysis. The results show that risk management in Forex Online Trading can be reviewed through risks that can be reached by traders, as well as market risks that cannot be reached by traders. The first risk can be reviewed through total equity risk and trading position risk, while market risk can be reviewed through portfolio diversification, understanding price changes and volatility, and understanding leverage and margin. An investment strategy in Forex Online Trading can be considered through four types of methods, namely the Martingale trading strategy, the Trading by News strategy, and the Pending Order strategy.
PENDAMPINGAN DIGITAL MARKETING UNTUK MENINGKATKAN OMZET UMKM LOKAL Lisna Bantulu; Hartono Hartono; Alya Elita Sjioen; Rini Armin; Nersiwad Nersiwad
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2026): Vol. 7 No. 3 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i3.58755

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemampuan pemasaran digital dalam meningkatkan omzet pelaku UMKM lokal. Pelaksanaan kegiatan dilakukan melalui sosialisasi, pelatihan, praktik langsung, pendampingan, monitoring dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan peserta mengenai konsep dasar digital marketing dan pemanfaatan media sosial sebagai media promosi usaha. Selain itu, peserta mengalami perkembangan keterampilan dalam pembuatan konten pemasaran digital, seperti fotografi produk, desain visual promosi, dan penyusunan caption pemasaran yang lebih komunikatif. Pelaku UMKM juga mulai mampu mengelola platform digital dan marketplace secara lebih efektif untuk mendukung kegiatan promosi dan pelayanan kepada konsumen. Program pendampingan ini memberikan dampak positif terhadap meningkatnya aktivitas promosi digital, interaksi dengan konsumen, serta perluasan jangkauan pasar. Dari aspek ekonomi, sebagian besar peserta mengalami peningkatan jumlah pesanan dan perkembangan omzet usaha setelah menerapkan strategi pemasaran digital. Selain itu, kegiatan ini juga turut membentuk pola pikir pelaku UMKM yang lebih adaptif terhadap perkembangan teknologi dan inovasi pemasaran modern. Secara keseluruhan, program pendampingan ini dapat dinilai berhasil dalam meningkatkan kapasitas pelaku UMKM lokal.
Kakeibo Method Training: A Japanese Savings Technique to Improve the Risk Management of Housewives in Villages: Pengabdian Gesty Ernestivita; Vidya Ramadhan Putra Pratana; Hartono Hartono; Nersiwad Nersiwad; Mohammad Muslimin
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v5i1.7242

Abstract

Ketidakstabilan ekonomi rumah tangga di pedesaan dipengaruhi rendahnya literasi keuangan dan kemampuan mengelola risiko. Ibu rumah tangga sebagai pengelola keuangan keluarga umumnya masih mengandalkan cara intuitif tanpa pencatatan. Kegiatan pengabdian kepada masyarakat (PkM) ini bertujuan meningkatkan kapasitas pengelolaan risiko keuangan keluarga melalui pelatihan Metode Kakeibo, teknik pembukuan rumah tangga tradisional Jepang berbasis pencatatan manual dan pengeluaran yang bijaksana. Program dilaksanakan di empat desa pada Pulau Sumatera, Jawa, Sulawesi, dan Kalimantan dengan melibatkan 160 ibu rumah tangga (40 peserta per wilayah). Metode yang digunakan adalah Community-Based Research (CBR) adaptif melalui analisis kebutuhan, pelatihan interaktif, simulasi Kakeibo dan strategi amplop, serta pendampingan selama 30 hari. Hasil pra-tes dan pasca-tes menunjukkan peningkatan literasi keuangan dari 34% menjadi 87%. Sebanyak 78% peserta juga berhasil menabung 15–25% dari pengeluaran bulanan untuk dana darurat. Program ini membuktikan Metode Kakeibo efektif, relevan, dan mudah diterapkan di pedesaan karena tidak bergantung pada teknologi digital, serta layak direplikasi oleh kader PKK untuk memperkuat ketahanan ekonomi keluarga.
Hedonic Lifestyle And Social Interaction As A Moderating Variable of The Influence of Brand Ambassadors on Customer Satisfaction: Penelitian Iwan Adinugroho; Johannes P. Kumagaya; Muhammad Aqshel Revinzky Nizar; Nersiwad; Hartono
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5363

Abstract

This study aims to investigate the moderating role of hedonic lifestyle and social interaction in the relationship between brand ambassador use and customer satisfaction. Amidst intense global brand competition, selecting public figures as brand ambassadors has become a key strategy to increase consumer trust and satisfaction. However, the effectiveness of this strategy often depends on the psychographic and sociological characteristics of consumers themselves. Using a quantitative method with a survey approach on 350 respondents who use beauty products, the data were analyzed using Structural Equation Modeling (SEM). The results show that brand ambassadors have a positive and significant influence on customer satisfaction. Key findings reveal that social interaction significantly strengthens this influence, while hedonic lifestyle acts as an emotional catalyst that increases expectations and satisfaction with the brand. The implications of this study suggest that marketing managers should focus not only on the popularity of brand ambassadors, but also on the social ecosystem and lifestyle of the target audience to optimize long-term satisfaction.
Pengaruh Profitabilitas dan Likuiditas terhadap Kebijakan Dividen Emiten Sektor Energi di Bursa Efek Indonesia Periode 2023-2024 Cantika Eka Sephia Nita; Hartono Hartono; Yuliasnita Verlandes
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 1 (2026): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i1.7753

Abstract

Dividend policy is a crucial financial decision that directly impacts firm value and investment attractiveness for shareholders. However, fluctuations in financial performance among energy sector issuers—frequently affected by global commodity price volatility—also influence their certainty in determining the amount of dividends to be distributed. Therefore, this study aims to empirically analyze and examine the relationship between profitability and liquidity and dividend policy in energy sector issuers listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. This study adopts a quantitative approach using secondary data obtained from annual financial statements on the official IDX website. The population of this study encompasses all energy sector companies, from which 32 issuers were selected through purposive sampling based on predetermined criteria. The data were processed using multiple linear regression analysis via SPSS version 26 software. The results indicate that profitability and liquidity have a positive and significant effect on the dividend policy of energy sector companies. The implications of these findings encourage management to optimize operational performance and cash flow availability to ensure sustainable dividend distributions. Meanwhile, for capital market investors, these empirical results can serve as a strategic consideration when making investment decisions focused on dividend yield.
Analisis Faktor-Faktor yang Mempengaruhi Brand Switching Terhadap Barokah Jaya Motor Mojokerto Galang Dewa Maulana; Toto Heru Dwihandoko; Hartono Hartono
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 1 (2026): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i1.7772

Abstract

This study examines the factors underlying consumer brand switching toward Barokah Jaya Motor Mojokerto amid increasingly competitive motorcycle repair services. A quantitative design using Exploratory Factor Analysis (EFA) was applied to data from 145 respondents selected through purposive sampling from a population of 227 customers. The questionnaire contained 20 indicators representing price, consumer trust, dissatisfaction, and promotion and was measured on a five-point Likert scale. Instrument reliability coefficients ranged from 0.632 to 0.851. The Kaiser-Meyer-Olkin value was 0.803 and Bartlett’s Test of Sphericity was significant (p < 0.001), confirming the adequacy of the data for factor analysis. Principal Component Analysis with Varimax rotation generated five factors explaining 61.289% of the total variance. The dominant factor was Promotional Attractiveness and Consumer Experience (23.693%), followed by Price Value Perception (10.968%), Trust and Service Responsiveness (10.648%), Competence and Service Consistency (8.203%), and Service Quality and Complaint Handling (7.777%). Two indicators were removed because their factor loadings were below 0.50. The findings indicate that customer switching in motorcycle repair services is shaped by an integrated evaluation of promotional exposure, service experience, perceived price value, trust, technical competence, and complaint resolution.
Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Financial Distress pada Perusahaan Subsektor Consumer Service yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2023-2024 Khafifah Dia Elisa; Hartono Hartono; Yuliasnita Verlandes
Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Vol. 2 No. 2 (2026): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/958ys024

Abstract

Uncertain developments in the global economy have heightened the risk of companies experiencing financial distress. This study aims to analyze the impact of profitability, liquidity, and leverage on financial distress among consumer service sub-sector companies listed on the Indonesia Stock Exchange during the 2023–2024 period. Profitability is proxied by Return on Assets (ROA), liquidity by the Current Ratio (CR), and leverage by the Debt to Asset Ratio (DAR), while financial distress is measured using the Modified Altman Z-Score. Employing a quantitative research method and purposive sampling, the study selected a sample of 22 companies, resulting in 44 observations. Secondary data obtained from the companies' annual financial reports were used for the analysis. The results indicate that ROA has a positive and significant effect on financial distress (significance value of 0.001), and CR has a positive and significant effect (significance value of 0.000), whereas DAR has a negative and significant effect (significance value of 0.003). Collectively, profitability, liquidity, and leverage significantly influence financial distress (significance value of 0.000). Thus, higher profitability and liquidity levels raise the Altman Z-Score, leading to a healthier financial position, while high leverage lowers the Altman Z-Score, thereby increasing the risk of financial distress.
Pengaruh Lingkungan Kerja Fisik, Lingkungan Kerja Non Fisik, dan Kepemimpinan Situasional Terhadap Kinerja Karyawan dengan Motivasi Kerja Sebagai Variabel Moderasi pada PT Azuki Sinergi Indonesia Dean Faris Pandea; Toto Heru Dwihandoko; Hartono Hartono
Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Vol. 2 No. 2 (2026): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/19wp4g77

Abstract

This study aims to analyze the effect of physical work environment, non-physical work environment, and situational leadership on employee performance, as well as to examine the moderating role of work motivation at PT Azuki Sinergi Indonesia. The study used a quantitative explanatory approach with a survey method involving 80 production employees. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The measurement model was evaluated through convergent validity, discriminant validity, Cronbach's Alpha, and Composite Reliability, while the structural model was evaluated through R-Square and bootstrapping. The results show that the physical work environment does not have a significant effect on employee performance, with a path coefficient of -0.155, t-statistic 0.930, and p-value 0.353. The non-physical work environment also does not have a significant direct effect, with a coefficient of 0.280, t-statistic 0.966, and p-value 0.334. Situational leadership has a positive and significant effect on employee performance, with a coefficient of 0.637, t-statistic 2.387, and p-value 0.017. Work motivation does not significantly moderate the physical work environment-performance relationship, but significantly strengthens the non-physical work environment-performance relationship and significantly weakens the situational leadership-performance relationship. The findings indicate that adaptive leadership is the most important direct predictor of employee performance in the research context.
Pengaruh Tarif Cukai Rokok dan Profitabilitas Terhadap Debt To Equity Ratio (DER) Perusahaan Rokok yang Terdaftar di BEI Tahun 2017–2024 Dewi Wandani Pornama; Hartono Hartono; Yuliasnita Verlandes
Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Vol. 2 No. 2 (2026): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/8ydfec87

Abstract

The cigarette industry is a manufacturing subsector that contributes substantially to state revenue through tobacco excise. Rising excise tariffs and firm profitability are presumed to shape corporate financing decisions, as reflected in the Debt to Equity Ratio (DER). This study examines the effect of cigarette excise tariffs and profitability on the DER of cigarette companies listed on the Indonesia Stock Exchange (IDX) during 2017–2024. A quantitative causal design was employed using secondary data drawn from companies' annual financial statements and official publications of the Directorate General of Customs and Excise. The population comprised all IDX-listed cigarette subsector firms; a saturated (census) sampling technique yielded three companies and 24 firm-year observations. Data were analyzed through multiple linear regression using SPSS. The results show that the cigarette excise tariff has no significant effect on DER, profitability has a significant negative effect on DER, and the two variables jointly do not significantly affect DER. These findings suggest that capital-structure decisions in the cigarette industry are driven more by internal profitability considerations than by external fiscal pressure.
Co-Authors Achmad Deni Tri Setya Putra Anggun Prabowo Anik Irawati Asri Ady Bakri Bantulu, Lisna Cantika Eka Sephia Nita Cuk Jaka Purwanggono Dean Faris Pandea Deny Dwi Hartomo Dewi Wandani Pornama Dian Fibriantyka Sari Dila Cahyani Putri Dwihandoko, Toto Heru Edi Pranyoto Esty Nur Hidayat Fachrudy Asj'ari Febryanti Wahyuningrum Galang Dewa Maulana Gati Widhi Astiti Gesty Ernestivita Hadi Poernomo Hari Setiono Hari Setyono Haryono Umar Imam Baidlowi Baidlowi Imam Hanafi Imam Mustofa Isma Putri Yanti Iwan Adinugroho Jamaluddin Kemal Fauzi Johannes P. Kumagaya Joko Suyono Khafifah Dia Elisa Krisdiana Kundharu Saddhono Lilis Mardiana A. M. Syamsul Hidayat Mahandika Candra Kirana Mary Ismowati Mohammad Afrizal Miradji Mohammad Muslimin Mohammad Muslimin Mohammad Muslimin Moses Martins Muhamad Reza Dwi Hermawan Muhammad Aqshel Revinzky Nizar Muhammad Mukhsin Muhammad Rafly Bagas Pratama Nersiwad Nersiwad Nersiwad Nikmatuniayah Nikmatuniayah Nina Nur Halifah Ninik Lukiana Novie Nur Fatikhah Nur Ainiyah Nurdiana Fitri Isnaini Priscillia Sumendap Ratih Kumala Sari Resi Yudhaningsih Ria Mardiana Yusuf Rianti Setyawasih Rini Armin Samuel PD Anantadjaya Samuel PD Anantadjaya Sartika Sartika Siti Roina Laili Susanti Susanti Tanti Widia Nurdiani Teguh Setiawan Wibowo Toto Dwihandoko Vidya Ramadhan Putra Pratana Willy hidayat Hidayat Yolanda Putri Sabrina Yuliasnita Verlandes Verlandes