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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 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 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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Firm Value Volatility in View of Profit Performance and Practices Good Corporate Governance Arifin, Andi Harmoko
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4503

Abstract

Researchers are interested in raising this title because, by implementing good corporate governance, good financial performance will also be achieved. Where, the role of Good Corporate Governance itself is as a system of control and balance or the art of directing and controlling a company to maximize its corporate value and maintain the long-term sustainability of the company. The type of research used in this research is quantitative research in a sociative way , namely research that focuses on testing theories through measuring the relationship between variables. The population in this study were 33 Consumer Goods sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the research period (2018 – 2021). Financial performance have a positive and significant effect on firm value in consumer goods companies on the Indonesia Stock Exchange in 2018-2021, the results of the partial test of the Good Corporate Governance variable have no negative effect and not significant to company value in consumer goods companies on the Indonesia Stock Exchange in 2018 -2021. The role of Good Corporate Governance itself is as a system of control and balance or the art of directing and controlling a company to maximize its corporate value and maintain the long-term sustainability of the company Kata Kunci: Financial performance, Firm value, Good Corporate Governance
Penerapan Business Model Canvas untuk Bisnis Makanan Beku di Masjid Al Amanah Kujang Geraldina, Ira; Arifin, Andi Harmoko; Safitri, Julia; Andriyansah, Andriyansah; Masditok, Tokit
Jurnal SOLMA Vol. 14 No. 1 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i1.16856

Abstract

Background: Business Model Canvas (BMC) telah terbukti sebagai alat yang efektif dalam membantu UMKM, termasuk bisnis makanan beku, untuk merancang strategi bisnis yang lebih terstruktur dan kompetitif. Namun, banyak pelaku usaha, termasuk Pengurus Masjid Al-Amanah Kujang, menghadapi kendala dalam perencanaan bisnis, pemasaran, serta manajemen sumber daya yang optimal. Mitra memiliki keterbatasan dalam memahami strategi bisnis yang efektif, sehingga memerlukan pendampingan dalam mengimplementasikan BMC sebagai alat perencanaan bisnis. Kegiatan ini bertujuan untuk memperkenalkan dan menerapkan model bisnis kanvas sebagai alat perencanaan bagi usaha frozen food, membantu Pengurus Masjid Al-amanah Kujang,memahami elemen penting seperti segmen pelanggan, proposisi nilai, distribusi, dan struktur biaya, serta meningkatkan pemahaman strategis dan efisiensi operasional melalui inovasi. Metode: Mitra PKM adalah Pengurus Masjid Al-amanah Kujang, dengan menggunakan metode pendekatan partisipatif dengan melibatkan pelaku usaha frozen food di wilayah sasaran. Metode yang diterapkan meliputi: sosialisasi, workshop implementasi, pendampingan dan evaluasi. Hasil: Hasil kegiatan menunjukkan bahwa mitra yang awalnya kurang memahami perencanaan bisnis kini mampu mengidentifikasi elemen penting dalam BMC, mengelola sumber daya, serta menyusun strategi pemasaran dan diversifikasi produk dengan lebih efektif. Hasil evaluasi kuantitatif menunjukkan peningkatan omzet bisnis mitra sebesar 25% dan pertumbuhan pelanggan baru sebanyak 30% dalam tiga bulan terakhir. Dengan demikian, penerapan BMC terbukti efektif dalam membantu pengelolaan usaha frozen food secara lebih strategis dan berkelanjutan. Kesimpulan: Penerapan model bisnis kanvas terbukti efektif dalam membantu Pengurus Masjid Al-amanah Kujang dalam mengeola usaha frozen food dengan lebih terencana dan strategis. 
Optimalisasi Kelompok Budidaya Ikan Hias Viece Key di Cibadung: Pendampingan Menuju Keberlanjutan Sudarmo, Agnes Puspitasari; Arifin, Andi Harmoko; Panggabean, Donwill; Sujono, Sujono; Sapuriningsih, Chikita Lestari
Jurnal SOLMA Vol. 14 No. 1 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i1.17600

Abstract

Background: Kelompok pembudidaya ikan hias Viece Key di Desa Cibadung, Kecamatan Gunung Sindur, Kabupaten Bogor, menghadapi kendala utama dalam budidaya akibat rendahnya kualitas air, yang ditandai dengan fluktuasi pH, tingginya kadar amonia, serta rendahnya kadar oksigen terlarut (DO). Kondisi ini menyebabkan rendahnya tingkat keberhasilan penetasan telur dan meningkatkan risiko kematian benih ikan. Oleh sebab itu kegiatan pengabdian kepada masyarakat ini bertujuan memberikan pendampingan dalam manajemen kualitas air, teknik pembenihan, dan tata kelola usaha guna meningkatkan produktivitas. Metode: Metode yang digunakan melibatkan kolaborasi antara tim pelaksana dari Universitas Terbuka dengan mitra kelompok pembudidaya ikan hias Viece Key. Kegiatan dilaksanakan melalui pelatihan, instalasi sistem filtrasi air berbasis pasir aktif, silika, zeolit, dan karbon aktif, serta pemantauan berkelanjutan terhadap parameter kualitas air seperti pH, suhu, dan DO. Hasil: Hasil kegiatan menunjukkan peningkatan tingkat penetasan telur ikan hias, termasuk Melanotaenia boesemani (ikan rainbow), hingga 75–85%. Penerapan sistem filtrasi terbukti meningkatkan kualitas air secara signifikan, yang mendukung pertumbuhan ikan yang lebih optimal. Kesimpulan: Kesimpulan dari kegiatan ini adalah bahwa pendampingan teknis yang terstruktur dan penerapan sistem filtrasi yang tepat dapat meningkatkan keberlanjutan usaha budidaya ikan hias.
NILAI TAMBAH EKONOMI TERHADAP PERTUMBUHAN LABA PERUSAHAAN BARANG KONSUMSI TAHUN 2018-2022 Isra Herdina Fauziah Putri; Noor Syaifudin; Andi Harmoko Arifin
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1383

Abstract

Financial ratios have weaknesses in assessing financial performance where good profit growth may not reflect good performance. Economic Value Added (EVA) is one of the relevant indicators in assessing financial performance. A good EVA indicates that the company is able to generate profits exceeding the cost of capital, so it can create added value for investors. The aim of this research is to examine the relationship between EVA and profit growth in consumer goods companies. The 57 selected companies have comprehensive financial reports for the period 2018 to 2022. The analysis was carried out using a quantitative descriptive approach to identify the influence between variables. The method used is linear regression using EViews software. Based on research findings, in terms of increasing profits, EVA has a positive but not significant effect. The coefficient of determination obtained is 3.34%, indicating that 3.34% of  profit growth, can be explained by EVA. Meanwhile, profit growth of 96.66% was influenced by other factors. Companies and investors can consider the EVA value in making decisions and measuring the success of the company's future financial performance and maximizing profits.
ANALISIS KINERJA MANAJERIAL KEPALA DESA TERHADAP PENGELOLAAAN BADAN USAHA MILIK DESA (BUMDes) BINA USAHA BERSAMA DESA SEI BERAS-BERAS Armin, Armin; Rahayu, Heffi Christya; Arifin, Andi Harmoko
JURNAL DIMENSI Vol 14, No 2 (2025): JURNAL DIMENSI (JULI 2025)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v14i2.7755

Abstract

Fenomena rendahnya kinerja Badan Usaha Milik Desa (BUMDes), seperti yang terjadi pada BUMDes "Bina Usaha Bersama" di Desa Sei Beras-Beras, Kabupaten Indragiri Hulu, yang ditandai dengan lemahnya kompetensi kepala desa, kurang optimalnya pengawasan, serta struktur organisasi yang belum tertata, menjadi dasar penting untuk mengkaji pengaruh ketiga faktor tersebut secara simultan terhadap kinerja BUMDes. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi kepala desa, fungsi pengawasan, dan struktur organisasi terhadap kinerja Badan Usaha Milik Desa (BUMDes) "Bina Usaha Bersama". Jenis penelitian ini adalah kuantitatif menggunakan metode survei dan analisis regresi linear berganda. Data dikumpulkan melalui kuesioner dari 75 responden yang terdiri dari pengurus BUMDes, unit usaha, pengawas, dan nasabah. Hasil penelitian menunjukkan bahwa secara parsial, variabel kompetensi kepala desa dan struktur organisasi berpengaruh positif dan signifikan terhadap kinerja BUMDes, sementara fungsi pengawasan tidak berpengaruh signifikan. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap kinerja BUMDes. Temuan ini menekankan pentingnya peningkatan kapasitas kepala desa dan sistem pengawasan yang lebih akuntabel, serta perlunya evaluasi terhadap desain struktur organisasi yang diterapkan agar dapat mendukung pengelolaan BUMDes secara optimal. Penelitian ini memberikan kontribusi dalam penguatan tata kelola kelembagaan desa sebagai fondasi kemandirian ekonomi lokal berbasis BUMDes.
Inovasi dalam Kemasan Ikan Asap: Meningkatkan Kualitas dan Daya Saing di Pasar Global Arifin, Andi Harmoko; Abdul Rahman Rahim; Andriyansah
Gandhi: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2025)
Publisher : Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/g-jpm.v2i1.12445

Abstract

The establishment of a children's shoe artisan group aims to empower local communities and promote sustainable economic development. This study was conducted to evaluate the impact of skill training and business management on the capabilities of the artisan group. The methodology employed comprised six stages: exploration, group formation, skill training, mentoring, marketing, and evaluation. The results indicate a significant improvement in production and marketing skills among group members. Before the training, only 30% of participants possessed basic knowledge of production techniques, whereas after the training, this figure increased to 85%. Furthermore, the ability to utilize social media for marketing also rose from 20% to 75%. This training program has proven effective in creating high-quality products with aesthetic appeal while integrating local values and cultural wisdom. The synergy among group members and collaboration in product development enhance their competitiveness in the market. Thus, the formation of the children's shoe artisan group contributes to the improvement of the local economy, job creation, and the strengthening of regional cultural identity. Recommendations for the sustainability of the program include strengthening collaboration networks and ongoing innovation in product development. This research is expected to serve as a model for other communities to empower local economies and enhance community welfare
The mediating role of Market Orientation in the relationship between marketing capability and social capital on innovation performance Arif, Nina Fapari; Wahyuningsih, Tri; Arifin, Andi Harmoko; Tasrim, Tasrim
ASEAN Marketing Journal
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract This study aims to examine the relationships among marketing capabilities, relational capital, market orientation, and innovation performance among Small and Medium Enterprises (SMEs) in Indonesia. A quantitative approach was employed, with data analyzed using the SEM-PLS (Structural Equation Modeling–Partial Least Squares) method via WarpPLS 8.0, which enables effective analysis of nonlinear relationships as well as mediation and moderation effects. The study population consists of SME actors in Indonesia, with a sample obtained through purposive sampling, involving a minimum of 180 respondents. The analysis results show that marketing capabilities have a significant positive effect on both market orientation and innovation performance, directly and indirectly through the mediation of market orientation. In contrast, while relational capital significantly influences market orientation, its direct effect on innovation performance is not statistically significant. The proposed model explains 69% of the variance in market orientation and 77% of the variance in innovation performance. This study underscores the importance of marketing capabilities and market orientation in enhancing innovation performance among SMEs, as well as the mediating role of market orientation in the relationship between relational capital and innovation performance. The findings provide practical implications for SME management, highlighting the need to strengthen marketing capabilities and manage external relationships to foster sustainable innovation. Keywords: Marketing Capabilities, Relational Capital, Market Orientation, Innovation Performance, SMEs.
Influence of Mobile Marketing on Customer Purchase Intentions in Emerging Market Arifin, Andi Harmoko; Khotimah, Khusnul; Supriyadi, Asep; Fauzi, Rizal Ula Ananta; Sinaga, Hommy Dorthy Ellyany
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 1 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i1.12303

Abstract

This study aims to analyze the influence of mobile marketing on consumer purchase intent in emerging markets through a meta-analysis approach. As mobile technology penetrates and the use of the internet on mobile devices, mobile-based marketing strategies are becoming increasingly important, especially in developing countries. The study synthesizes 10 empirical research results published between 2022 and 2025 that meet inclusion criteria, such as topic relevance, completeness of statistical data, and focus on emerging market contexts. The analysis was conducted using a random effects model, which showed that mobile marketing had a significant positive influence on consumer purchase intent (Hedges' g = 1.029; p 0.001), with a moderate effect size. The moderator's analysis showed that factors such as ad personalization, interactivity, and digital literacy levels were variables that strengthened the relationship. The results of this study provide evidence that contextually designed mobile marketing strategies can increase marketing effectiveness in emerging markets, as well as be an important contribution to the digital marketing literature in the digital economy era.
PENGARUH WORK LIFE BALANCE DAN WORK ENGGAGEMENT TERHADAP KOMITMEN ORGANISASI MELALUI KEPUASAN KERJA DI UNIVERSITAS TERBUKA Sanusi, Nina Utami; arif, Nina Fapari; Arifin, Andi Harmoko
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 15 No 1 (2025): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to (1) analyze the influence of work life balance and work engagement on job satisfaction; (2) analyze the influence of work life balance, work engagement and job satisfaction on organizational commitment; (3) analyze the influence of work life balance and work engagement on organizational commitment through job satisfaction. This study was conducted at Universitas Terbuka Makassar. The sample used a purposive sampling method, namely sampling based on certain considerations or criteria. All samples amounted to 100 respondents at Universitas Terbuka Makassar. The data collection method used was direct interviews with parties involved in the problem being discussed and providing questionnaires to employees in accordance with the research being conducted. Data analysis was carried out using path analysis. The results of the analysis showed that (1) work life balance and work engagement had an effect on job satisfaction; (2) work life balance, work engagement and job satisfaction had an effect on organizational commitment; (3) work life balance and work engagement had an effect on organizational commitment through job satisfaction.
Remuneration Committee and Cost of Equity Capital: A Study of Manufacturing Companies on the Indonesia Stock Exchange for the Period 2013-2023 Darwis, Herman; Gumati, Tatang Ary; Arifin, Andi Harmoko; Rita, Maria Rio
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 4, June 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i4.58997

Abstract

This study aims to examine the effect of the remuneration committee on the cost of equity capital. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2023. The data collection procedure used purposive sampling, the sample used companies that formed a remuneration committee, the number of observations used in this study from 2013 to 2023 was 371, with a sample size of 38 companies. The data analysis technique used multiple linear regression panel data. This study enriches the corporate governance literature in Indonesia with a comprehensive approach to measuring the cost of capital. The results found that the remuneration committee was found to be significantly negatively related to the cost of equity capital. This means that the existence of a remuneration committee is associated with a decrease in the cost of equity capital. This finding confirms that the formation of a remuneration committee can help monitor and advise executive management regarding remuneration decisions. The control variable of company size has a significant negative effect on the cost of equity capital. The control variables of sales growth, debt, and earnings quality do not affect the cost of equity capital.
Co-Authors Aat Ruchiat Nugraha Abdul Rahman Abdul Rahman Rahim 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 Elismayanti Rembe Etty Puji Lestari Faizul Mubarok Fauzi, Rizal Ula Ananta Florentina Sinarce Dewi Fryan Sopacua Gumati, Tatang Ary Guna, Bucky Wibawa Karya Gusti, Herdie Idriawien Hakiki, Moh. Saiful Hasan Basri Umar Hendrik Hendrik Hudaeni, Nurul Ira Geraldina 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 Made Dwi Mas Utami Maria Rio Rita Martino Wibowo Masditok, Tokit Muhammad Rizkillah Murtiadi Awaluddin Nengah Widiangga Gautama Ni Luh Kardini Ni Made Devi Devanthi Nomleni, Anton PW Noor Syaifuddin Noor Syaifuddin, Noor Noor Syaifudin Panggabean, Donwill Prasetiyo, Yudhi Radinal, Radinal Rakhmat Nurul Prima Nugraha Redjeki, Finny Rima Rachmawati Risnayanti Andi Djamro Ritonga, Linda Mayasari Riyan Sisiawan Putra Safitri, Julia Sanusi, Nina Utami Sapuriningsih, Chikita Lestari Sarwo Edy Handoyo, Sarwo Edy Sidrotun Na'im Sinaga, Hommy Dorthy Ellyany Sri Undai Nurbayani St.Hatidja Sudarmo, Agnes Sudarmo, Agnes Puspitasari Suhardi Suhardi Suhardi Suhardi Suhardy Sujono Sujono, Sujono SULTAN, ZULKIFLI Tasrim, Tasrim Tomi Apra Santosa Tri Wahyuningsih Usmany, Paul Wahyuddin Wahyuddin Widya Rizky Pratiwi, Widya Rizky Wulandari, Andi Sri Rezky Yusuf Bahtiar