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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 Jurnal Maneksi (Management Ekonomi Dan Akuntansi) 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) 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 Inkubis: Jurnal Ekonomi dan Bisnis Journal of Economics, Entrepreneurship, Management Business and Accounting RESLAJ: Religion Education Social Laa Roiba Journal Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM) Amnesty: Jurnal Riset Perpajakan
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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EMPLOYEE COMMITMENT, QUALITY MANAGEMENT, AND TECHNOLOGY: EFFECTS ON PERFORMANCE AND SUSTAINABILITY Saputra, Muhamad Ferdian; Arifin, Andi Harmoko; Hamzah, Muhammad Nasir; Rahim, Abdul Rahman
Jurnal Manajemen dan Bisnis Vol 5, No 2 (2025)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v5i2.6038

Abstract

This study examines the influence of Employee Commitment (EC), Quality Management (QM), and Technological Proficiency (TP) on Employee Performance (EP) and Organizational Sustainability (OS) at the Central Bureau of Statistics (BPS) of West Sulawesi Province, using Partial Least Squares Structural Equation Modeling (PLS-SEM). The data analysis reveals that the measurement model (outer model) meets the validity and reliability criteria, with Cronbach’s Alpha and Composite Reliability values exceeding 0.7 and AVE 0.5. In the structural model (inner model), EC, QM, and TP have a significant positive influence on EP, with p-values of 0.005, 0.026, and 0.022, respectively. However, EP does not significantly affect OS (p value = 0.795) and fails to serve as an effective mediator between the three exogenous variables and OS. Meanwhile, EC has a direct and significant impact on OS (p value = 0.024). The R² values for EP (41.7%) and OS (52.9%) indicate a moderate to strong predictive power of the model. The case study at BPS West Sulawesi Province demonstrates that while improvements in technological competency and quality management enhance employee performance, their effect on organizational sustainability remains limited. These findings highlight the critical role of strengthening employee commitment as a primary strategy for achieving long-term organizational sustainability. Practical implications of this study include the need for policies focused on enhancing EC and reassessing the mechanisms through which EP influences OS. For future research, incorporating additional mediating or moderating variables is recommended to deepen the understanding of the dynamic relationships between these factors in public sector organizations.
THE EFFECT OF GREEN INNOVATION ON COMPANY SUSTAINABILITY PERFORMANCE WITH CEO TENURE AS A MODERATING VARIABLETHE EFFECT OF GREEN INNOVATION ON COMPANY SUSTAINABILITY PERFORMANCE WITH CEO TENURE AS A MODERATING VARIABLE Arifin, Andi Harmoko
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13507

Abstract

This research aims to determine green innovation on company sustainability and whether there is a tenured CEO who plays a moderating role. This research uses a sampling method in the form of non-probability sampling. The sampling technique used in this research used purposive sampling. The analytical method used in this research is a quantitative analysis method. The results of this research show that green innovation has a significant effect on company sustainability. And the CEO is able to moderate green innovation towards company sustainability . Keywords: CEO Tenure. Company Sustainability, Green Innovation
Exploring Sustainable Tourism Resources to Realise Ergo Green Tourism in Indonesia Andriyansah, Andriyansah; Subchan, Subchan; Pamungkas, Kasno; Geraldina, Ira; Arifin, Andi Harmoko; Manggarani, Cynthia Ayu
Aptisi Transactions On Technopreneurship (ATT) Vol 7 No 2 (2025): July
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v7i2.499

Abstract

This research examines sustainable tourism in Indonesia, focusing on Ergo Green Tourism, a model that integrates ergonomic principles with green tourism. With the tourism sector significant economic contribution, there is a growing need for a model that balances environmental sustainability with tourist comfort. The research aims to evaluate the Ergo Green Tourism model by analyzing the relationships between Environmental Green Knowledge, Green Marketing, and Environmental Protection in promoting sustainability and improving tourism performance in Indonesia. A quantitative approach using Structural Equation Modeling (SEM) was employed. Data was gathered from MSMEs in key Indonesian tourist destinations through structured questionnaires and in-depth interviews, combining both quantitative and qualitative insights. The findings show that environmental protection and environmental knowledge positively influence green marketing, Ergo Green Tourism, and sustainability. Furthermore, green marketing significantly enhances the development of Ergo Green Tourism. This research highlights the importance of integrating green and ergonomic practices into tourism. It provides actionable insights for stakeholders, including MSMEs and policymakers, and suggests further research to refine the model and assess its long-term impact across different regions in Indonesia.
LITERASI KEUANGAN DAN PERILAKU KEUANGAN TERHADAP KESEJAHTERAAN KEUANGAN MAHASISWA Arifin, Andi Harmoko
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.1835

Abstract

This study aims to analyze the influence of financial literacy and financial behavior on the financial well-being of university students in Indonesia. The research adopts an explanatory quantitative approach with a sample of 150 undergraduate students selected using a purposive sampling technique. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression with the assistance of SPSS version 26. The results show that financial literacy has a significant positive effect on students’ financial well-being (β = 0.452; p < 0.01), and financial behavior also has a significant positive effect (β = 0.375; p < 0.01). Together, both variables explain 62.3% of the variation in financial well-being (F = 122.317; p < 0.01). These findings indicate that financial literacy alone, without healthy financial behavior, is insufficient to improve financial well-being, and vice versa. Therefore, this study recommends the importance of financial education programs that not only focus on enhancing knowledge but also on fostering more disciplined financial behavior among students.
PERAN MEDIASI KINERJA KEUANGAN DALAM PENGARUH KEBIJAKAN PENDANAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA Senewe, Fika Olivia; Arifin, Andi Harmoko; Mubarok, Faizul
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.1898

Abstract

This study aims to analyze the effect of funding policy on firm value with financial performance as a mediating variable in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. This study uses a quantitative approach with an associative method to test the relationship between variables using panel data analysis processed through the Eviews12 and SmartPLS applications. The independent variable in this study is funding policy proxied by Debt to Equity Ratio (DER), while financial performance as a mediating variable is proxied by Return on Equity (ROE), and firm value as a dependent variable is proxied by Price to Book Value (PBV). The research sample was obtained through a purposive sampling method and included 26 companies that met the criteria with a total of 130 observations over five years. The results of the study indicate that (1) funding policy has a negative effect on financial performance, (2) funding policy has a negative effect on firm value, (3) financial performance has a positive effect on firm value, and (4) financial performance is proven to mediate the effect of funding policy on firm value. These findings confirm that a disproportionate funding structure can depress profitability, thereby lowering the perceived value of a company in the market. While improved financial performance can strengthen the value of companies in the consumer goods industry sector on the Indonesia Stock Exchange (IDX). "The Mediating Role of Financial Performance in the Influence of Dividend Policy and Investment Decisions on Firm Value in Manufacturing Companies in the Consumer Goods Industry Sector on the Indonesia Stock Exchange."
Can Demand Forecasting Help Supply Chain? Evidence from Beer Distribution Game Nengah Widiangga Gautama; Andi Harmoko Arifin
Return : Study of Management, Economic and Bussines Vol. 3 No. 4 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i4.221

Abstract

One of complex process known nowadays which involves production, delivery and services to consumers is supply chain. Supply chain often can be simplified and analyzed with simulations like Beer Distribution Game. In this research, we use an extended version of Beer Distribution Game, built by AnyLogic, and equipped with additional feature such as information sharing. This research uses a simulation experiment method, and from the experiment’s result we draw a conclusion based on the effect of SMA forecasting. It is shown that by adding SMA forecasting only at the Retailer unit, does not conclusively reduce the BDG’s Total Cost
PENGARUH LIKUIDITAS, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA Arifin, Andi Harmoko
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/pcnc2f34

Abstract

Penelitian ini bertujuan untuk mengetahu penagruh leverage terhadap nilai perusahaan, untuk mengetahui pengaruh likuiditas terhadap nilai perusahaan, untuk mengetahui pengaruh profitabilitas terhadap nilai perusahaan. Objek penelitian adalah perusahaan manufaktur subsektor rokok yang terdaftar di Bursa Efek Indonesia. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan dengan waktu pengamatan mulai dari tahun 2019-2023. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menyimpulkan (1) likuiditas tidak berpengaruh terhadap nilai perusahaan, (2) leverage berpengaruh positif terhadap nilai perusahaan, (3) profitabilitas berpengaruh positif terhadap nilai perusahaan, (4) secara simultan variabel likuiditas, leverage, dan profitabilitas berpengaruh positif dan signifikan tehadap nilai perusahaan.
PENERAPAN MODEL DELONE & MCLEAN UNTUK MENGUKUR KEBERHASILAN LAYANAN PENGADUAN APLIKASI PLN MOBILE PADA PT.PLN (PERSERO) CABANG LUWUK Subito, Junaptha Adrianto; Arif, Nina Fapari; Arifin, Andi Harmoko
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3769

Abstract

Introduction: This study measures the success rate of customer complaint services using the PLN Mobile application at PT. PLN (Persero) Luwuk Branch Office by applying the Delone and McLean (2003) model. The model examines the influence of System Quality, Information Quality, Service Quality, and Ease of Use on User Intention and Satisfaction, and their contributions to net benefits.Methods: A quantitative explanatory approach was used, based on a survey of 120 respondents who used the complaint feature. Data analysis was performed using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach in SmartPLS.Results: Of the eleven hypotheses tested, five were significant: System Quality had a positive effect on both User Intention and User Satisfaction; Ease of Use had a positive effect on User Satisfaction; and both User Intention and User Satisfaction had a positive effect on Net Benefit. On the other hand, six relationships were not significant: the influence of Service Quality and Information Quality on Intention to Use and User Satisfaction, as well as the effect of Ease of Use on User Intention and user satisfaction. This research contributes practical implications for improving applications and enriching theories regarding the adaptation of information system success models in the realm of digital public services. Keywords: Complaint Service, Delone and McLean’s Model, Information System Success, PLN Mobile, User Satisfaction
PENTAS LITERASI RELIGI DAN SENI: MEMOTIVASI ANAK USIA DINI AGAR SEMAKIN MENUMBUHKAN AKHLAK KHARIMAH Widya Rizky Pratiwi; Andriyansah Andriyansah; Andi Harmoko Arifin; Zulkifli Sultan; Lukytta Gusti Acfira
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 5 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i5.1523-1532

Abstract

Anak usia dini merupakan pondasi dasar untuk pembentukan akhlak al-karimah. Olehnya, akhlak sangat penting ditanamkan sejak dini dan perlu menjadi perhatian kita bersama. Sehingga, sebagai wujud kepedulian dan respon terhadap berbagai tantangan di era perkembangan IPTEKS modern ini, tim dosen dari Universitas Terbuka melakukan pengabdian yang dikemas dengan tema “Membangun Budaya Literasi dan Meningkatkan Jiwa rabbani pada Anak Pendidikan Dasar di daerah Sub Urban”. PkM ini berupa pentas literasi religi dan seni dengan tujuan untuk memotivasi anak usia dini agar semakin menumbuhkan akhlak kharimah dalam diri masing-masing. Pelaksanaan Pengabdian kepada Masyarakat ini bekerjasama dengan pengurus Mushollah Al-Kamila, Sawangan Depok, Jawa Barat. PkM ini diikuti oleh 43 peserta lomba dengan empat kelompok lomba yaitu adzan, hapalan surat pendek, dan lomba mewarnai tingkat SD dan TK. Kegiatan PkM terdiri dari tiga tahap kegiatan yaitu analisis kebutuhan, persiapan, dan impelementasi yang dilakukan selama 4 bulan dengan puncak kegiatan di Bulan April 2023 bertepatan dengan Bulan Ramadhan. Implementasi kegiatan ini diawali dengan Sambutan, kemudian dilanjutkan dengan Edukasi terkait pentingnya menumbuhkan akhlak kharimah dalam pusaran kemajuan IPTEKS saat ini. Lalu berlanjut pada kegiatan ini yaitu pelaksanaan lomba atau pentas literasi religi dan seni beserta penjurian, dan pengumuman serta pemberian hadiah bagi pemenang. Kegiatan lalu ditutup dengan buka puasa bersama dan sholat magrib berjamaah. Kegiatan ini berlangsung lancar dan disambut sangat antusias oleh seluruh masyarakat Sub-Urban di daerah tersebut, baik dari anak-anak peserta lomba, para orang tua, maupun pengurus mushollah. Pada akhirnya, pelaksanaan Pengabdian kepada Masyarakat (PkM) berupa pentas literasi religi dan seni ini diharapkan dapat semakin memotivasi anak usia dini agar semakin menumbuhkan akhlak kharimah. 
Income, Saving Behavior, and Household Financial Decision-Making: A Moderated-Mediation Analysis of Behavioral and Economic Factors in Indonesia Muhammad Sohilauw; Rosdiana Rosdiana; Andi Harmoko Arifin; Nasir Nasir; Muhammad Kafrawi Yunus
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.844

Abstract

Purpose: This study examines the roles of income and saving behavior in household financial decision-making, with financial risk management as an intervening factor. Design/methodology/approach: This study uses survey data from 500 working individuals and applies a predictive composite modeling approach combining robust MM estimation and cross-validated regression to address non-normal behavioral finance data. Findings/Results: The results show that saving behavior has a strong positive effect on household financial decision-making and financial risk management. It also indirectly affects financial decision-making through financial risk management. Income has a positive but weaker effect. The interaction between income and saving behavior is significant, indicating that the effect of income becomes smaller when saving discipline is higher. The model explains 62.8% of the variance in household financial decision-making. Originality/Value: This study shows that household financial decisions are shaped not only by economic capacity but also by behavioral discipline. The findings suggest that strengthening saving behavior and financial risk management is more effective than relying on income alone.
Co-Authors Aat Ruchiat Nugraha Abdul Rahman Abdul Rahman Rahim Abdul Rahman Rahim Abdul Rasyid Acfira, Lukkyta Gusti Ali, Makhrus Andriyansah . Anton PW Nomleni 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 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 Isra Herdina Fauziah Putri Jamaluddin Kabul Wahyu Utomo Kadek Ayu Purniawati Kardini, Ni Luh Kasno Pamungkas Khadijah Maming khusnul khotimah Lukytta Gusti Acfira Manggarani, Cynthia Ayu Maria Rio Rita Martino Wibowo Masditok, Tokit Muhammad Kafrawi Yunus Muhammad Rizkillah Mursalim Nohong Murtiadi Awaluddin Nasir Nasir Nengah Widiangga Gautama Nengah Widiangga Gautama Ni Luh Kardini Ni Made Devi Devanthi Noor Syaifuddin Noor Syaifuddin, Noor Noor Syaifudin Prasetiyo, Yudhi Radinal, Radinal Rakhmat Nurul Prima Nugraha Redjeki, Finny Rima Rachmawati Risnayanti Andi Djamro Ritonga, Linda Mayasari Riyan Sisiawan Putra Rosdiana Rosdiana Rusman Ruslan Safitri, Julia Sanusi, Nina Utami Sapuriningsih, Chikita Lestari Saputra, Muhamad Ferdian Sarwo Edy Handoyo, Sarwo Edy Senewe, Fika Olivia Sidrotun Na'im Sinaga, Hommy Dorthy Ellyany Sohilauw, Muhammad Irfai Sri Undai Nurbayani St.Hatidja Subchan, Subchan Subito, Junaptha Adrianto Sudarmo, Agnes Sudarmo, Agnes Puspitasari Suhardi Suhardi Sujono Sujono, Sujono SULTAN, ZULKIFLI Tasrim, Tasrim Tomi Apra Santosa Tri Gunarsih Tri Wahyuningsih Usmany, Paul Utami, Made Dwi Mas Wahyuddin Wahyuddin Widya Rizky Pratiwi, Widya Rizky Wulandari, Andi Sri Rezky Yusuf Bahtiar