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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi JBTI : Jurnal Bisnis : Teori dan Implementasi JABE (Journal of Accounting and Business Education) Jurnal Dimensi AKRUAL: Jurnal Akuntansi Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) Bisma: Jurnal Bisnis dan Manajemen SEIKO : Journal of Management & Business Martabe : Jurnal Pengabdian Kepada Masyarakat CARADDE: Jurnal Pengabdian Kepada Masyarakat Media Mahardhika Journal of Humanities and Social Studies Jurnal Sosio Sains Aptisi Transactions on Technopreneurship (ATT) ECOPLAN : JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES JRTI (Jurnal Riset Tindakan Indonesia) JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) LOSARI: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Daengku: Journal of Humanities and Social Sciences Innovation Jurnal Abmas Negeri (JAGRI) International Journal of Science and Society (IJSOC) eScience Humanity Journal Journal Of Human And Education (JAHE) International Business and Accounting Research Journal AKUNSIKA: Jurnal Akuntansi dan Keuangan Jurnal Manajemen dan Bisnis ASEAN Marketing Journal Abdimas Indonesian Journal Return : Study of Management, Economic and Bussines RESLAJ: Religion Education Social Laa Roiba Journal Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM)
Andi Harmoko Arifin
Universitas Terbuka, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Transportation Other

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Application Regulation Finance to Business Process Management Through and Adaption Technology on Smes in Makassar City Andi Harmoko Arifin; Ira Geraldina; Ni Luh Kardini; Muhammad Rizkillah
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 15, No 2 (2024): August 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jbti.v15i2.22333

Abstract

This research aims to examine variables related to the implementation of FinTech on SMEs in Makassar City using a quantitative research approach. Variables studied are related to Financial Regulations, Adoption Technology, and Business Process Management. The sampling technique in this research was stratified sampling, dividing groups or categories, and then these categories were selected using simple random or systematic samples. All variables used use instruments with several indicators and parameters that help the quantitative data analysis process. Quantitative analysis calculations using statistical methods using the software Structural Equation Model (SEM) PLS. The research results showed that a direct relationship between technology and business process management had a positive and significant effect. In contrast, FinTech had a positive and significant effect on business process management, regulation finance, and the adoption of technology. There was a direct influence between regulation finance's positive and significant effect on FinTech as well as indirect influences. Regulation Finance has a positive and significant effect on Business Process Management through Adaptation Technology. However, Regulation Finance does not have a significant effect on Business Process Management through FinTech.
Meta-Analysis of Work Life Balance Policies and Their Impact on Employee Well Being Jamaluddin; Suhardy; Sidrotun Na'im; St.Hatidja; Djunaedi; Andi harmoko arifin; Yusuf Bahtiar
eScience Humanity Journal Vol 4 No 2 (2024): eScience Humanity Journal Volume 4 Number 2 May 2024
Publisher : Asosiasi Ide Bahasa Kepri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/esci.v4i2.155

Abstract

This study aims to determine the impact of work-life balance policies on employee welfare. Along with the growing awareness of the importance of work-life balance, various policies have been implemented by companies to support the well-being of employees. This study collects and analyzes data from various studies that have been published to evaluate the effectiveness of such policies in improving employee well-being. The results of the analysis show that the work-life balance policy is significantly positively correlated with the improvement of employee welfare, which includes physical, mental, and emotional aspects with a Hedge's effect size value (d) of 0.891 in the high effect size category. In addition, this study also identifies several moderation variables such as the type of industry, the size of the company, and the type of policy that affects the effectiveness of the policy. These findings have practical implications for company management in designing and implementing effective work-life balance policies to support employee welfare
Meta-Analysis of the Impact of International Financial Reporting Standard ( IFRS) on Financial Quality Arifin, Andi Harmoko
eScience Humanity Journal Vol 4 No 2 (2024): eScience Humanity Journal Volume 4 Number 2 May 2024
Publisher : Asosiasi Ide Bahasa Kepri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/esci.v4i2.162

Abstract

This study aims to conduct a meta-analysis of the impact of the implementation of the International Financial Reporting Standard (IFRS) on the quality of financial statements. Through the collection of data from various studies that have been conducted previously, this study integrates empirical results to obtain a more comprehensive understanding of the effects of IFRS on the transparency, accuracy, and reliability of financial statements. This study identified, assessed, and synthesized findings from 12 selected studies from the period 2022 to 2024. The results of the analysis show that the implementation of IFRS significantly improves the quality of financial statements with a Hedge's (d) value of 1,082 in the high effect size category. This effect is especially strong in countries with high levels of financial supervision and strong legal systems. These findings provide evidence to support the implementation of IFRS as an effective global standardization tool in improving the quality and reliability of financial statements internationally. The study also discusses the implications of the findings for regulators, practitioners, and users of financial statements and presents recommendations for further research.
Pemberdayaan Desa dengan Keunikan Kemasan Produk pada “One Village One Product” di Kecamatan Bontomarannu Geraldina, Ira; Arifin, Andi Harmoko; Rahim, Abdul Rahman; Andriyansah, Andriyansah
Abdimas Indonesian Journal Vol. 4 No. 1 (2024)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v4i1.323

Abstract

Although faced with various problems, MSMEs in Indonesia have increased every year, in 2021 MSMEs numbered 63, 955, 369 units and in 2022 the number reached 8.71 million units. The partners of this activity are fostered MSMEs in three villages, namely Romang Lompoa, Balang-Balang, and Borongloe Villages, Bontomarannu District, Gowa Regency. The urgency of this activity is to minimise difficulties in marketing, intense business competition The solution given to overcome partner problems is to improve the quality of product packaging for fostered partners and increase sales of fostered partner products. The solution given to overcome partner problems is to improve the quality of product packaging of fostered partners and increase sales of fostered partner products.
PENINGKATAN PENGARUH KINERJA KEUANGAN TERHADAP DINAMIKA HARGA SAHAM DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA BANK UMUM DI INDONESIA Hakiki, Moh. Saiful; Putra, Riyan Sisiawan; Arifin, Andi Harmoko; Safitri, Julia; Wibowo, Martino
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.922

Abstract

This research aims to analyze the relationship between commercial bank financial performance, share price dynamics, and the role of profitability as a moderating variable. Data from 47 commercial banks (conventional and sharia) in Indonesia during the period from the first quarter of 2021 to the third quarter of 2023 was used to test the hypothesis. Independent variables include Net Interest Margin (NIM) and Operational Costs compared to Operating Income (BOPO), while the dependent variable is share price dynamics. Profitability, measured through Return On Assets (ROA) and Return On Equity (ROE), is implemented as a moderating variable. The results of the moderated multiple regression analysis show that financial performance does not directly have a significant influence on stock prices. On the other hand, profitability directly has a positive effect on stock prices. Furthermore, profitability strengthens the relationship between financial performance and share prices, indicating that banks with high profitability tend to experience a more significant impact of financial performance on share price changes. Although it only explains 13.4% of share price variability, these findings provide an in-depth understanding of the factors influencing share price dynamics in the banking sector.
The Interactions Price Synchronicity: Connections between Indonesia's Stock Index and Asian Equities Markets Mubarok, Faizul; Wibowo, Martino; Aumeboonsuke, Vesarach; Arifin, Andi Harmoko; Prasetiyo, Yudhi
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p25-38

Abstract

Introduction / Main Objectives: This research aims to investigate how other Asian stock markets have affected the Indonesian market and how much of an effect they have had. Background Problems: Looking at the capital market is a way to measure the health and growth of a country's economy. Consequently, a nation will employ a wide range of measures to lessen the impact of potential threats and make the most of its available resources. Research Methods: Using daily time series data from 2010 to 2022, the number of observations in this study reached 2712. This study employs vector autoregression (VAR). Findings/Results: The study's findings indicated that the stock indices of Malaysia and Thailand affected the Indonesian indices. The Indonesian stock market index (IHSG) reacted negatively to the indices of the Philippines (PSEI), Malaysia (KLCI), and South Korea (KOSPI) and positively to those of Hong Kong (HANG SENG), Thailand (SETI), and Japan (NIKKEI). Conclusion: Capital market portfolio diversification allows investors to evaluate alternative investing techniques. It is essential to have a diversified worldwide portfolio while trading on Asian exchanges. The study's findings shed light on the Asian stock market's tendencies and patterns in novel ways.
Peningkatan Pengetahuan Dan Skill Anak Di Usia Dini: Melalui Literasi Islamiah Sultan, Zulkifli; Andriyansah, Andriyansah; Arifin, Andi Harmoko; Pratiwi, Widya Rizky
LOSARI: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2024): Juni 2024
Publisher : LOSARI DIGITAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53860/losari.v6i1.201

Abstract

The aim of this community service is to increase knowledge and measure children's abilities in understanding Islamic teachings through literacy. The implementation of PkM is located in the Kamilah housing complex, inhabited by around 200 people, to be precise, the location is in Bojong Sari District, Depok City. This PkM activity is in the form of a competition which is attended by 50 children aged 5 to 10 years. The implementation method consists of 3 steps, the first is the preparation stage by collecting data on the number of participants and making an activity schedule. The second stage is the implementation where participants take part in the competition according to those selected based on previous filling in for willingness. Next, assess the work results of the participants based on the assessment criteria agreed upon by the committee team. The results obtained in this community service are that children are able to know the procedures and rules in Islamic religious teachings such as those related to adab, tajwid and lafaz and fhasahah. Apart from that, this activity tests young children's abilities regarding self-confidence, memory and responsibility with full commitment to something
Pengaruh Informasi Akuntansi Dan Overconfidance Terhadap Keputusan Investasi Saham Dengan Literasi Keuangan Sebagai Variabel Intervening Dewi, Florentiana Sinarce; Syaifuddin, Noor; Arifin, Andi Harmoko
SEIKO : Journal of Management & Business Vol 7, No 2.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i2.7477

Abstract

Penelitian ini menganalisis hubungan langsung informasi akuntansi dan overconfidence terhadap keputusan investasi saham, serta pengaruh keduanya terhadap literasi keuangan. Selain itu, penelitian ini meneliti peran literasi keuangan sebagai mediasi antara informasi akuntansi dan overconfidence terhadap keputusan investasi saham. Penelitian ini menggunakan pendekatan kuantitatif dengan survei untuk mengumpulkan data dari generasi milenial yang aktif di media sosial dan telah bertransaksi saham di Bursa Efek Indonesia lebih dari 3 bulan. Data dikumpulkan melalui kuesioner di Google Forms yang disebarkan via grup online di Telegram, WhatsApp, dan Instagram, menggunakan purposive sampling dengan kriteria individu bukan badan usaha, lahir antara 1980-an dan 2000-an, aktif menggunakan media sosial, dan berinvestasi saham lebih dari 3 bulan. Analisis data menggunakan Partial Least Squares (PLS) untuk menguji hubungan variabel independen dan dependen serta menjelaskan hubungan teoretis di antara keduanya. Berdasarkan analisis, informasi akuntansi meningkatkan rasionalitas keputusan investasi saham pada investor milenial. Overconfidence mempengaruhi keputusan investasi, di mana investor yang lebih rasional memiliki kepercayaan diri lebih rendah. Informasi akuntansi tidak mempengaruhi literasi keuangan, namun overconfidence berpengaruh positif terhadap literasi keuangan. Literasi keuangan meningkatkan rasionalitas keputusan investasi, dan overconfidence memengaruhi keputusan investasi secara tidak langsung melalui literasi keuangan, tetapi literasi keuangan tidak memediasi pengaruh informasi akuntansi terhadap keputusan investasi.
Nonverbal Communication, Interpersonal Relationships, Gestures, Postures, Proxemics. Sjoraida, Diah Fatma; Nugraha, Aat Ruchiat; Guna, Bucky Wibawa Karya; Ali, Makhrus; Arifin, Andi Harmoko; Nomleni, Anton PW; Hendrik, Hendrik; Pasaribu, Daniel
eScience Humanity Journal Vol 4 No 2 (2024): eScience Humanity Journal Volume 4 Number 2 May 2024
Publisher : Asosiasi Ide Bahasa Kepri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/esci.v4i2.179

Abstract

This study aims to explore the role of nonverbal communication in interpersonal relationships, with a focus on gestures, postures, and proxemics (physical distance between individuals). Nonverbal communication, which includes body movements, body language, as well as the use of personal space, has a significant impact on the understanding and dynamics of relationships between individuals. The study uses observation and in-depth interview methods to identify patterns of nonverbal communication in daily interactions. The results showed that gestures, postures, and proxemics can affect the way people respond to and understand each other, thereby strengthening or weakening interpersonal relationships. This research contributes to a deeper understanding of the importance of nonverbal elements in building effective and harmonious communication in various social contexts.
The Influence of Financial Literacy and Financial Inclusion on the Sustainability of Micro, Small and Medium Enterprises in Denpasar City Through Financial Performance as a Mediating Variable Kadek Ayu Purniawati; Etty Puji Lestari; Andi Harmoko Arifin
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 4 No. 4 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.daengku2621

Abstract

Prevalent execution and economical trade can be realized in case vital endeavors are made. Denpasar City is one of the cities within the territory of Bali with an expansive number of MSMEs that have awesome openings to move forward the economy in Denpasar City. This inquire about was conducted to analyze the impact of money related considerations and budgetary education on the maintainability of MSMEs in Denpasar City through money related execution as an intervening variable. The test in this consideration was 98 MSMEs which were at that point analyzed using PLS (Partial Least Square) examination. The inquiry about comes about concluding that monetary proficiency had a positive and critical impact on the monetary execution of MSMEs in Denpasar City. This implies that the way better monetary education, the more prominent the budgetary execution of MSMEs in Denpasar City. Money related consideration includes a positive and noteworthy impact on the money related execution of MSMEs in Denpasar City. This implies that the way better monetary incorporation, the more noteworthy the monetary performance of MSMEs in Denpasar City. Budgetary education encompasses a positive and critical impact on the supportability of MSMEs in Denpasar City. This implies that the superior financial literacy, the superior conditions for the supportability of MSMEs in Denpasar City. Monetary consideration contains a positive and critical impact on the supportability of MSMEs in Denpasar City. This implies that the way better money related consideration, the way better the conditions for the supportability of MSMEs in Denpasar City. Money related execution contains a positive and critical impact on the maintainability of MSMEs. This implies that the way better the money related execution, the superior the conditions for the maintainability of MSMEs in Denpasar City. The impact of budgetary proficiency on trade supportability through monetary execution is positive and critical. This condition implies that the more monetary education of MSME players increases, the monetary execution will increase more, and progressing money related execution will in a roundabout way make commerce maintainability superior. The impact of monetary consideration on trade maintainability through budgetary execution is positive and critical. This condition implies that as the budgetary consideration of MSME players increases, monetary execution will also increase, and making strides budgetary execution will by implication move forward commerce supportability.
Co-Authors Aat Ruchiat Nugraha Abdul Rahman Abdul Rahman Rahim Abdul Rahman Rahim Abdul Rasyid Acfira, Lukkyta Gusti Ali, Makhrus Andriyansah . Anwar, Anas Iswanto Arie Fitria Arif, Nina Fapari Armin Armin, Armin Asep Supriyadi Aumeboonsuke, Vesarach Daniel Pasaribu Darwis, Herman Degdo Suprayitno Dewi, Florentiana Sinarce Diah Fatma Sjoraida Djunaedi Donwill Panggabean Elismayanti Rembe Etty Puji Lestari Faizul Mubarok Fauzi, Rizal Ula Ananta Florentina Sinarce Dewi Fryan Sopacua Gautama, Nengah Widiangga Gumati, Tatang Ary Guna, Bucky Wibawa Karya Gusti, Herdie Idriawien Hakiki, Moh Saiful Hamzah, Muhammad Nasir Hasan Basri Umar Hendrik Hendrik Hudaeni, Nurul Ira Geraldina Ira Geraldina Isra Herdina Fauziah Putri Jamaluddin Kabul Wahyu Utomo Kadek Ayu Purniawati Kardini, Ni Luh Khadijah Maming khusnul khotimah Lukytta Gusti Acfira Manggarani, Cynthia Ayu Maria Rio Rita Martino Wibowo Masditok, Tokit Muhammad Rizkillah Murtiadi Awaluddin Ni Luh Kardini Ni Made Devi Devanthi Nomleni, Anton PW Noor Syaifuddin Noor Syaifuddin, Noor Noor Syaifudin Pamungkas, Kasno Prasetiyo, Yudhi Radinal, Radinal Rakhmat Nurul Prima Nugraha Redjeki, Finny Rena, Melan Rima Rachmawati Risnayanti Andi Djamro Ritonga, Linda Mayasari Riyan Sisiawan Putra Safitri, Julia Sanusi, Nina Utami Sapuriningsih, Chikita Lestari Saputra, Muhamad Ferdian Sarwo Edy Handoyo, Sarwo Edy Sidrotun Na'im Sinaga, Hommy Dorthy Ellyany Sri Undai Nurbayani St.Hatidja Subchan, Subchan Sudarmo, Agnes Sudarmo, Agnes Puspitasari Suhardi Suhardi Suhardi Suhardi Suhardy Sujono Sujono, Sujono SULTAN, ZULKIFLI Tasrim, Tasrim Tomi Apra Santosa Tri Wahyuningsih Usmany, Paul Utami, Made Dwi Mas Wahyuddin Wahyuddin Widya Rizky Pratiwi, Widya Rizky Wulandari, Andi Sri Rezky Yusuf Bahtiar