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All Journal ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Edunomika (JIE) ASSET: Jurnal Manajemen dan Bisnis Journal of Islamic Banking Bussman Journal : Indonesian Journal of Business and Management Formosa Journal of Multidisciplinary Research (FJMR) The Academy Of Management and Business (TAMB) Musyarakah: Journal of Sharia Economics (MJSE) JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio

Arif Hartono

Universitas Muhammadiyah Ponorogo

Author-ID : 4198045

Religion Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 12 Documents Claim Missing Document

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Pengaruh Kecukupan Modal dan Penyaluran Kredit Terhadap Profitabilitas dengan Rasio Kredit Bermasalah Sebagai Variabel Moderating pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Alfi Agustin Puspita Dewi; Arif Hartono; Ika Farida Ulfah
Journal of Islamic Banking Vol 2 No 2 (2021): Journal of Islamic Banking
Publisher : Prodi Perbankan Syariah, Fakultas Ekonomi dan Bisnis Islam, Institut Agama Islam Al Hikmah Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.575 KB)

This study aims to determine the effect of capital adequacy and lending on profitability with the ratio of non-performing loans as a moderating variable. This study was conducted on conventional banks listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period using purposive sampling with several criteria. The number of samples selected were 12 banks with a period of 3 years so that the number of samples was 36 observations. The data analysis technique is Moderated Regression Analysis. The results showed that capital adequacy had no significant effect on profitability. This means that when a bank has large capital but cannot use its capital effectively in order to make a profit, it results in large capital not being able to generate high profitability. Credit distribution has no significant effect on profitability. This shows that the higher the LDR level, the worse the bank's liquidity status, because placements on credit are also financed from third party funds. The high LDR allows banks to refuse to provide loans or in other words banks will limit lending. Non-performing loans are unable to moderate the relationship between capital adequacy and profitability. This means that the increase in NPL is due to an increase in non-performing loans to total loans owned by banks. Banks need to provide adequate capital to cover risks arising from lending. Non-performing loans are not able to moderate the relationship between lending to profitability. An unhealthy LDR level indicates that the amount of credit disbursed exceeds funds from third parties.

PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS, PROFITABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY (Studi pada perusahaan di bursa efek indonesia Tahun 2011-2015) anggun budi lestari; Khusnatul Zulfa W; Arif Hartono
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 2, No 1 (2018): April
Publisher : Universitas Muhammadiyah Ponorogo

Penelitian ini dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2015. Tujuan penelitian ini untuk meneliti pengaruh ukuran perusahaan, solvabilitas, profitabilitas, dan opini audit terhadap audit delay pada perusahaan yang mengalami audit delay di Bursa Efek Indonesia tahun 2011-2015. Metode analisis yang digunakan adalah analisis regresi linier berganda menggunakan perhitungan statistik dengan menerapkan SPSS (Statistical Product and Service Solutions) for Windous 16. Jumlah populasi dalam penelitian ini adalah sebanyak 204 perusahaan yang mengalami audit delay. Penelitian ini menggunakan metode purposive sampling dimana seluruh populasi dikurangi dengan kriteria penelitian dan menghasilkan sampel yaitu sebanyak 14 perusahaan. Hasil penelitian menunjukkan ukuran perusahaan, solvabilitas, tidak berpengaruh terhadap audit delay, profitabilitas dan opini audit berpengaruh signifikan negatif terhadap audit delay pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2015.

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, TIPE INDUSTRI, DAN UKURAN DEWAN KOMISARIS TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016) Fera Susilowati; Khusnatul Zulfa Wafirotin; Arif Hartono
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 2, No 2 (2018): Oktober
Publisher : Universitas Muhammadiyah Ponorogo

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, leverage, tipe industri, dan ukuran dewan komisaris terhadap corporate social responsibility disclosure pada perusahaan sektor industry barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2013-2016. Data yang digunakan dari penelitian ini adalah data sekunder yang bersumber dari laporan keuangan dan laporan tahunan perusahaan yang diakses melalui website resmi IDX (www.idx.com). Metode analisis data yang digunakan adalah analisis regresi berganda menggunakan SPSS versi 2.0. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling dan diperoleh sampel sebanyak 21 dari 37 perusahaan sektor industri barang konsumsi periode 2013-2016. Berdasarkan hasil penelitian menunjukkan bahwa ukuran perusahaan tidak berpengaruh terhadap corporate social responsibility disclosure. Hal ini berarti besar kecilnya ukuran perusahaan tidak mempengaruhi pengungkapan CSR perusahaan. Hipotesis ke dua profitabilitas tidak berpengaruh terhadap corporate social resposibility disclosure. Hal ini disebabkan tinggi rendahnya profitabilitas yang diperoleh perusahaan tidak mempengaruhi tinggi rendahnya pengungkapan CSR. hipotesis ketiga leverage berpengaruh negatif terhadap corporate social responsibility disclosure, dikarenakan pengungkapan CSR merupakan bukti kepedulian perusahaan terhadap lingkungan tanpa bergantung pada tinggi rendahnya hutang perusahaan. Hipotesis ke empat tipe industri berpengaruh positif terhadap corporate social responsibility, dikarenakan perusahaan dengan tipe high profile lebih banyak mendapatkan sorotan dari masyarakat. Pengungkapan CSR dilakukan sebagai tanggungjawab perusahaan kepada masyarakat. Hipotesis ke lima ukuran dewan komisaris berpengaruh positif terhadap corporate social responsibility disclosure, karena dari hasil data yang diteliti semakin banyak jumlah anggota dewan komisaris maka semakin mudah untuk mengawasi kinerja dewan direksi dalam hal pelaporan informasi perusahaan baik informasi keuangan maupun informasi aktivitas sosial perusahaan. Pengujian secara simultan menunjukkan bahwa ukuran perusahaan, profitabilitas, leverage, tipe industri dan ukuran dewan komisaris berpengaruh positif terhadap corporate social responsibility disclosure.

Pengaruh Religiusitas, Pengetahuan Perbankan, Pengetahuan Produk Perbankan, Pengetahuan Pelayanan Perbankan, Dan Pengetahuan Bagi Hasil Terhadap Preferensi Menggunakan Jasa Perbankan Syariah Niken Nastiti; Arif Hartono; Ika Farida Ulfah
ASSET: Jurnal Manajemen dan Bisnis Vol 1, No 1 (2018): Edisi Juni 2018
Publisher : Universitas Muhammadiyah Ponorogo

This research was conducted to test the Preference of Using PPTQ Al-Hasan Islamic Banking Services in Ponorogo Regency. The measurements used in this study use the variables Religiosity, Banking Knowledge, Banking Product Knowledge, Banking Service Knowledge, and Profit Sharing Knowledge. The data in this study are primary data with a data collection method using a questionnaire in the form of several structured statement items. The population in this study was students of PPTQ Al-Hasan in 2018 with 251 students. The sampling technique uses Non Probability Sampling: Purposive Sampling: and the number of respondents obtained with the results of 115 student students. Data analysis in this study used multiple linear regression analysis using the SPSS version program. 20. The results of this study indicate that the first hypothesis indicates that religiosity influences the preference for using Islamic banking services. The results of the second hypothesis testing indicate that banking knowledge influences the preferences of using Islamic banking services. The results of the third hypothesis testing indicate that the knowledge of banking products affects the preferences of using Islamic banking services. The fourth hypothesis testing results show that knowledge of banking services affects the preferences of using Islamic banking services. The results of testing the fifth hypothesis indicate that knowledge sharing results on preferences using sharia banking services. Simultaneous test results (F) indicate that religiosity, banking knowledge, banking product knowledge, banking service knowledge, and knowledge sharing results influence the preference for using Islamic banking services

PENGARUH TRANSPARANSI, AKUNTABILITAS, SISTEM PENGENDALIAN INTERNAL, DAN PARTISIPASI TERHADAP PENGELOLAAN DANA DESA Vullaela Yuliastuti; Arif Hartono; Iin Wijayanti
Bussman Journal : Indonesian Journal of Business and Management Vol. 2 No. 3 (2022): Bussman Journal | September - Desember 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v2i3.75

Village fund management includes planning, implementation, reporting and accountability of village fund. Good management of village funds is expected to bring villages more advanced, productive and prosperous. “The phenomenon of village fund management in Balong district shows that only 40% of villages are able to manage village funds optimally”.”The purpose of this study was to determine the effect of transparency, accountability, internal control system, and participation on village fund management”. “The sampling technique used was total sampling with a sample size of 100 respondents”. “The type of data used in this study is primary data”. “Data collection techniques include questionnaires, documentation and interviews”. “The data analysis technique in this study uses descriptive statistics, validity and reliability tests, classical assumption tests which include normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, t test, F test, and coefficient of determination”. “The results of this study indicate that there is a significant influence between transparency, accountability, internal control, and community participation on the management of village funds in villages in Balong district

Pengaruh Kinerja Keuangan Terhadap Return Saham pada BRIlife Dona Putri Arum Sari; Arif Hartono; Nur Sayidatul
Formosa Journal of Multidisciplinary Research Vol. 1 No. 4 (2022): August 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v1i4.880

Tujuan dari penelitian ini ialah untuk mengetahui apakah Current Ratio (CR), Debt to Equity Ratio (DER), dan Total Asset Turn Over (TATO) berpengaruh terhadap return saham, baik secara individual maupun kombinasi. Catatan keuangan BRI Life pada tahun tersebut dijadikan sebagai populasi penelitian. [Rujukan?] [Rujukan?] Lima laporan keuangan periode 2014-2021 yang telah diaudit secara keseluruhan pada kuartal keempat setiap tahun berikut: 2014, 2015, 2016, 2017, 2018, 2019, 2020, dan 2021 Dalam bentuk neraca, laporan laba rugi, laporan arus kas, dan catatan atas laporan keuangan, laporan keuangan mencakup semua hal berikut. Dalam penelitian khusus ini, proses pengumpulan data menggunakan metode sampel jenuh. Sampel yang diperoleh sesuai dengan kriteria yang ditentukan oleh sebanyak tiga puluh dua perusahaan yang berbeda Teknik analisis yang digunakan ialah deskriptif kuantitatif, dan program statistik yang digunakan ialah SPSS Versi 26. Temuan penelitian ini mengungkapkan bahwa rasio lancar memiliki pengaruh terhadap return saham yang substansial dan menguntungkan, bertentangan dengan hipotesis awal yang diuji. Hal ini menunjukkan bahwa tinggi rendahnya current ratio (CR) keduanya berdampak pada return perusahaan. Bukti yang disajikan dalam penelitian ini mendukung hipotesis kedua, yang menegaskan bahwa Debt to Equity Ratio (DER) memiliki dampak yang cukup besar, baik secara positif maupun signifikan, terhadap return saham. Temuan eksperimen yang dirancang untuk menguji hipotesis ketiga menunjukkan bahwa Total Asset Turnover (TATO) memiliki pengaruh yang berarti yaitu terhadap keuntungan return saham. Hasil penelitian menunjukkan, berdasarkan hasil pengujian simultan, bahwa variabel independen (pengaruh Current Ratio (CR), Debt To Equity Ratio (DER), dan Total Asset Turn Over (TATO)) memiliki pengaruh yang signifikan dan pengaruh simultan terhadap variabel yang diteliti yaitu variabel terikatnya (return saham). Berdasarkan Koefisien Determinasi dan hasil penelitian, variabel bebas yang digunakan dalam penelitian memberikan kontribusi sebesar 53,4%, terlihat dari R square, sedangkan sisanya 46,6% dipengaruhi oleh faktor-faktor yang tidak termasuk dalam variabel penelitian.

Analisis Efisiensi, Efektivitas, Dan Tingkat Kemandirian Penggunaan Dana Bantuan Operasional Kesehatan (BOK) Dalam Rangka Menilai Capaian Kinerja Program Di Puskesmas Gemaharjo Kabupaten Pacitan Sulis Megawati; Arif Hartono; Ika Farida Ulfah
The Academy Of Management and Business Vol 2, No 1 (2023): February
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/tamb.v2i1.251

Gemaharjo Health Center is one of the Community Health Centers with active Community Health Efforts (UKM) funded by Health Operational Assistance Fund (BOK). The purpose is to increase access to and quality of health services in the work area of the Gemaharjo Health Center. The purpose of this study was to analyze the efficiency, effectiveness, and level of independence in the use of BOK Funds in order to assess UKM at the Gemaharjo Health Center. The analytical method used is descriptive qualitative. The data used is the realization of BOK Fund and 2021 Gemaharjo Health Center Performance Assessment (PKP) data. The results of efficiency analysis are in the predictable category, as evidenced by the amalgamation of several unfunded activities, and can be seen from the increase in performance achievements from 2020 to 2021. Effectiveness analysis is included as an effective category, because of the success in managing BOK Fund to finance UKM. Evidenced by the increase in the achievements of Gemaharjo PKP from last year even though it had not yet reached the set target. Results of the analysis of the level of independence show that the use of BOK Funds at Gemaharjo Health Center is included in the predictable category, that is, it has fulfilled most of the relevant targets.

Manajemen Keuangan Berbasis Penerapan Nilai-Nilai Profetik Saiful Muchlis; Rimi Gusliana Mais; Arif Hartono
xxxx-xxxx
Publisher : Universitas Muhammadiyah Ponorogo

This study discusses to study the process of financial management and implementation of prophetic values in financial management at the Office of the Ministry of Religion in Takalar Regency. Prophetic values in this study include shiddiq, amanah, fathanah, and tabligh. This type of research is field research using qualitative research types with interpretive paradigms and using phenomenological and theological research. The results of this study prove that the financial management in the Office of the Ministry of Religion of Takalar Regency has been carried out according to the procedures performed. Knowledge and implementation of prophetic values by financial managers in the Office of the Ministry of Religion in Takalar Regency is realized through the Five Culture of Work of the Ministry of Religion of the Republic of Indonesia, namely Integrity, professionalism, innovation, responsibility, and exemplary. Researchers see the prophetic value in the financial management of Takalar Regency cultivated through the awareness of the managers to always increase their faith by performing the dhuha prayer, and reading the Qur'an before starting activities in the work environment.

Pengaruh PAD, Belanja Modal, dan Ukuran Pemerintah terhadap Kinerja Keuangan Kabupaten Ponorogo Tahun 2010 – 2021 Mike Amaradila; Arif Hartono; Titin Eka Ardiana
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 7, No 2 (2023): Oktober
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v7i2.2187

Penelitianaini bertujuanauntuk menguji dan menganlisaalpengaruh PendapatanaAsli Daerah,vBelanja M0dal, danlaUkuran PemerintahlaDaerah terhadap KinerjalaKeuangan PemerintahlDaerah di Kabupaten P0n0r0g0 tahun 2010 – 2021. P0pulasi dalamlpenelitian ini adalahlberupa data keuangan yangldiper0leh dari Lap0ran RealisasilAnggaran dan Lap0ran Neraca. Teknik yang digunakan untuk pengambilan sampel dengan met0de Non-Probability Sampling. Jenis data yang digunakan merupakan data sekunder. Met0de Analisatyang digunakanladalah analisisllinier bergandalmenggunakan aplikasitSPSS versil22. Hasil dari pengujian hip0tesis pertama dalam penelitian ini menunjukan Pendapatan Asli Daerah secara parsial berpengaruh p0sitif signifikan terhadap Kinerja Keuangan Daerah. Hasil pengujian hip0tesis kedua dalam penelitian ini menunjukan Belanja M0dal berpengaruh negatif signifikan terhadap Kinerja Keuangan Daerah. Hasil pengujian hip0tesis ketiga dalam penelitian ini menunjukan Ukuran PemerintahtDaerah tidak berpengaruh terhadaptKinerja KeuanganlDaerah. Hasil uji simultan menunjukan Pendapatan Asli Daerah, Belanja M0dal, dan Ukuran Pemerintah Daerah berpengaruh signifikan terhadap Kinerja Keuangan Daerah Kabupaten P0n0r0g0 tahun 2010 – 2021. Hasil dari k0efisien determinasi (R2) menunjukanlPendapatan AslilDaerah (X1), Belanja M0dall(X2), danlUkuran PemerintahlDaerah (X3) secara bersamaan dapat menjelaskan Kinerja Keuangan Daerah Kabupaten P0n0r0g0 tahun 2010 – 2021 sebesar 62,9% dan sisanya 37,1% mungkin dipengaruhi 0leh variabel lain diluar variabel penelitian ini.Kata Kunci : Pendapatan Asli Daerah, Belanja Modal, Ukuran Pemerintah Daerah, Kinerja Keuangan Daerah.

Determinasi Pertumbuhan Laba Berdasakan Rasio Keuangan Pada Perusahaan Pertambangan Yang Terdatar Di Bursa Efek Indonesia Nur Sayidatul Muntiah; Nurul Hidayah; Arif Hartono
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.10412

This study aims to determine the determination of profit growth based on financial ratios proxied by the Quick Ratio, Debt to Equity Ratio, Total Asset Turnover and Net Profit Margin in mining companies listed on the Indonesian stock exchange. This study uses a quantitative approach. The data source comes from secondary data , namely the annual financial reports of mining companies downloaded from the website www.idx.co.id. The population in this study are all mining companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The technique of taking samples using purposive sampling technique. The criteria for sampling are a: mining companies that publish consecutive annual financial reports during the 2019-2021 period and b: mining companies that experience profits during the 2019-2021 period. The data analysis method in this study uses the classical assumption test, multiple linear regression analysis, t test, f test and determination test. The results of data analysis show that the data is free from classical assumptions. Quick Ratio variable partially has no effect on profit growth, Debt to Equity Ratio variable partially has no effect on profit growth, Total Asset Turnover partially affects profit growth, and Net Profit Margin partially affects profit growth . The simultaneous influence of the variables Quick Ratio, Debt to Equity Ratio, Total Asset Turnover and Net Profit Margin has a positive and significant effect. Keywords : Quick Ratio; Debt to Equity Ratio; Total Asset Turnover; Net profit Margins; Profit Growth

Co-Authors Alfi Agustin Puspita Dewi anggun budi lestari Anisa Ul'hasanah Ardiana, Titin Eka Deviana Eka Ramayanti Dona Putri Arum Sari Fera Susilowati Hayyin Aziza Firly Iin Wijayanti Ika Farida Ulfah Khusnatul Zulfa W Khusnatul Zulfa Wafirotin Mike Amaradila Niken Nastiti Nur Sayidatul Nur Sayidatul Muntiah Nurul Hidayah Rimi Gusliana Mais Saiful Muchlis Sulis Megawati Vullaela Yuliastuti

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