Garuda - Garba Rujukan Digital

Book Tax Different, Kepemilikan Keluarga dan Persistensi Laba pada Perusahaan Go-Public Indonesia Yusri Yusri; Chairina Chairina; Subambang Harsono
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The aims of this study are to examine the factors affecting book-tax difference (BTD) and analyze the influence of BTD and family ownership to earning persistence. This research use panel data with population of listed company in Indonesia Stock Exchange. The result shows significant correlation for all factors affecting BTD to BTD. Earning persistence test shows that both different value and/or sources in BTD give different implications to earning persistence. This research also find evidence that family ownership significantly influence the persistence of earning exclude when the value of BTD is large negative-coming from earning management and tax avoidance activity.

Determinan Behavioral Intention Penggunaan Peer-to-peer lending Syariah Di Indonesia: Model UTAUT2 Subambang Harsono; Yusri Yusri; Chairina Chairina
Manajemen dan Bisnis Vol 5, No 1 (2023): FEBRUARI
Publisher : Jurnal Prodi Fakultas Ekonomi-UISU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jmb.v5i1.6844

Financial technology developed a concept, peer-to-peer lending, that enables access to funding without the role of financial institutions such as banks. However, data shows that market share of Islamic peer-to-peer lending is still very small compared to the peer-to-peer lending industry as a whole. Therefore, further efforts are needed to increase the market share of Islamic peer-to-peer lending. This study attempts to understand factors influencing behavioral intention of users (as a funders) to use Islamic peerto-peer lending with the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) approach. Using the judgment sampling method, 157 Islamic peer-to-peer lending users were collected as respondents. This research was conducted using the Partial Least Square - Structural Equation Modeling (PLS-SEM) method and use SmartPLS 3.0 software to test the proposed model. The results show that performance expectancy, price value, and habit have a positive influence on behavioral intention to use Islamic peer-to-peer lending, where performance expectancy has the biggest influence.

AMBIDEXTERITY CAPABILITIES AND HUMAN CAPITAL IN INDONESIAN TOURISM MSMEs PERFORMANCE Tarigan, Imanuel; Harsono, Subambang; Subiantoro, Nur; Sitompul, Pandapotan
JURNAL DARMA AGUNG Vol 32 No 2 (2024): APRIL
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v32i2.4120

Indonesian tourism MSMEs have a low level of resilience, making them unprepared for crises like the COVID-19 pandemic. This is due to a lack of resources for organizational adaptability. Researchers are exploring the role of organizational resilience and strategic renewal in improving the performance of these MSMEs. Structural equation modeling (SEM) analysis shows a positive relationship between ambidexterity capability and human capital on strategic renewal, and strategic renewal positively impacts performance. However, organizational resilience has little impact on strategic renewal. Factors such as limited resources and unpreparedness for economic crisis conditions impede the resilience of these MSMEs.

Sistem Pengendalian Internal Atas Dana Desa: Analisis COSO Framework 2013 Sriyanto, Darmawan; Harsono, Subambang; Chairina, Chairina
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 2 (2023): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i2.8565

Implementing an internal control system in managing village funds is important considering that the priority objective of managing village funds is to increase development and empower village communities. Therefore, this research focuses on the implementation of the internal control system carried out by village government officials by referring to the internal control system theory established by COSO and by looking at the suitability of existing policies in the field. The objects of this research are Ramunia 1 Village and Beringin Village, Deli Serdang subdistrict, using a postpositivist approach with descriptive methods. The results of this research show that not all components of the internal control system by COSO have been implemented by Ramunia 1 Village and Beringin Village. The problem that is the main concern is due to the village government's lack of understanding regarding internal control in managing village funds, policy socialization from the central government which has not yet fully socialized the internal control system policy to the village government

Kajian Isu Sosial-Ekonomi dalam QS. Hud: Analisis Tafsir Tematik Harsono, Subambang; Tarigan, Azhari Akmal; Syahriza, Rahmi
AGHNIYA : Jurnal Ekonomi Islam Vol 7, No 1 (2025): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/aghniya.v7i1.23046

Penelitian ini mengkaji nilai-nilai sosial-ekonomi dalam Surah Hud, dengan fokus pada kisah kaum 'Ad yang dihancurkan akibat kesombongan ekonomi, ketidakadilan sosial, dan eksploitasi sumber daya alam. Penelitian ini menggunakan pendekatan tafsir tematik (tafsir mawdhū‘ī) untuk menggali relevansi ajaran tersebut dalam konteks tantangan masa kini, seperti ketimpangan ekonomi, krisis sosial, dan kerusakan lingkungan. Data yang terkumpul melalui studi literatur dari kitab tafsir otoritatif seperti "Tafsir al Misbah" dan "Tafsir Ibnu Katsir", serta pendapat Rafiq Al-Misri seorang ekonom Islam terkemuka, dianalisis untuk mengidentifikasi nilai-nilai sosial ekonomi yang terkandung dalam QS. Hud. Hasil temuan menunjukkan bahwa Surah Hud mengajarkan prinsip-prinsip keadilan dalam distribusi kekayaan, pengelolaan harta secara bijaksana, dan tanggung jawab sosial yang harus diterapkan dalam kehidupan masyarakat. Penelitian ini menemukan bahwa ajaran Al-Qur'an, khususnya dalam Surah Hud, sangat relevan untuk mengatasi ketimpangan ekonomi dan krisis lingkungan saat ini. Keberlanjutan sosial dan ekonomi dapat tercapai dengan mengaplikasikan nilai-nilai tersebut, untuk menciptakan masyarakat yang adil, sejahtera, dan berkelanjutan.

Enhancement of MSME Digitalization With Collaborative Governance: Public Values, Decision-Making, and The Administrative Context Harsono, Subambang; Rinanda, Teja
Indonesian Journal of Business and Entrepreneurship Vol. 11 No. 2 (2025): IJBE, Vol. 11 No. 2, May 2025
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.11.2.355

Background: Micro, Small, and Medium Enterprises (MSMEs) are vital to Indonesia’s economy but struggle with digitalization.Purpose: This study investigates how collaborative governance accelerates MSME digitalization through NVivo 12, focusing on the role of public values, decision-making, and administrative culture in driving digital transformation. It aims to identify key themes that strengthen governance and foster a sustainable digital ecosystem for MSMEs.Design/methodology/approach: This study examines the Fast Track Digitalization (FTD) Program in North Sumatra, a collaboration between the government, private sector, and civil society to support MSME digitalization. Data from 16–24 in-depth interviews were analyzed using thematic analysis to identify key themes in collaborative governance.Findings/Result: The study highlights the role of stakeholder collaboration and public values in accelerating MSME digitalization. It emphasizes public-private partnerships, digital literacy, and financial support, while transparent governance and flexible regulations are key to sustainable growth.Conclusion: Collaborative governance has proven effective in enhancing the competitiveness and sustainability of MSMEs in the digital era. However, research on this topic is limited, especially regarding North Sumatra, and does not fully explore the impact of emerging technologies like AI and blockchain on MSMEs' digital resilience. Future studies should investigate how these technologies can strengthen governance frameworks and contribute to long-term sustainability.Originality/value (State of the art): This research offers novelty by developing a threefold perspective that emphasizes the importance of integrating public values, collaborative decision-making, and the administrative and cultural context of policy. Keywords: MSME, digitalization, collaborative governance, threefold perspective, thematic analysis

Perencanaan Karier melalui Workshop Pemetaan Minat, Bakat, dan Tipe Kepribadian Berbasis Myers-Briggs Type Indicator®(MBTI) Sari, Dian Inda; Rasyid, Mhd. Andi; Rinanda, Teja; Subambang , Subambang H; Sriyanto, Darmawan
Welfare : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2025): Welfare : June 2025
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v3i2.2221

This workshop aims to help students’ carrier planning to their interest in their future major in university by using a worksheet of combination of the Myers-Briggs Type Indicator® (MBTI), the interest and talent approach. This workshop was used PAR (Participatory Action Research) methods in two private vocational schools and one high school in Medan involving 194 students. The results of the worksheet showed that there were differences in several simulation indicators from high school and vocational school students. Another interesting finding was that the majority of students chose their favorite world as introverts. The interest and talent test showed that they were already in the interests and talents that supported their majors. It hoped that the results of this simple test will be an input for students to plan their careers by mapping their interests, talents, and personality types.

PERSEPSI MASYARAKAT PERKOTAAN TERHADAP LAYANAN SMART CITY: MODEL UTAUT2 Harsono, Subambang; Rinanda, Teja; Tarigan, Imanuel
Jurnal Manajemen dan Bisnis Volume 23 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

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

In this study, we look at technology readiness related to performance expectancy and effort expectancy from UTAUT2 to analyze urban community perceptions of smart city services. Data is collected using a survey questionnaire. We use Partial Least Square Structural Equation Modeling (PLS-SEM) analysis. The questionnaire consists of 16 items on the Technology Readiness Index 2.0 scale to measure technological readiness and the UTAUT2 scale which has 29 items. The research of the study shows that optimism has a positive effect on performance expectancy and effort expectancy in using smart services. This means that respondents believe and have a sense of optimism that smart city service technology will be understood and used. Effort expectancy, facilitation conditions, and hedonic motivation have a positive effect on the intention to use smart services. It can be said that although some users are anxious about the new technology, it will not have an impact on the usability and ease of use of smart service technology.

PERSEPSI MASYARAKAT PERKOTAAN TERHADAP LAYANAN SMART CITY: MODEL UTAUT2 Harsono, Subambang; Rinanda, Teja; Tarigan, Imanuel
Jurnal Manajemen dan Bisnis Volume 23 No. 2 Tahun 2023
Publisher : UNIKA Santo Thomas

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

In this study, we look at technology readiness related to performance expectancy and effort expectancy from UTAUT2 to analyze urban community perceptions of smart city services. Data is collected using a survey questionnaire. We use Partial Least Square Structural Equation Modeling (PLS-SEM) analysis. The questionnaire consists of 16 items on the Technology Readiness Index 2.0 scale to measure technological readiness and the UTAUT2 scale which has 29 items. The research of the study shows that optimism has a positive effect on performance expectancy and effort expectancy in using smart services. This means that respondents believe and have a sense of optimism that smart city service technology will be understood and used. Effort expectancy, facilitation conditions, and hedonic motivation have a positive effect on the intention to use smart services. It can be said that although some users are anxious about the new technology, it will not have an impact on the usability and ease of use of smart service technology.

From the Eastern Tip of Sumatra: Bringing Local Wisdom to Life Through English-Language Films Efrizah, Doni; Subambang H; Nasution, Nina Andriany; Febrio Ardly Saefsan; Vivi Oxana Putri
Unram Journal of Community Service Vol. 6 No. 3 (2025): September
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i3.1149

This community service program was implemented in Secanggang Village, Langkat Regency, at the eastern tip of Sumatra, a region renowned for its rich Malay traditions. The initiative aimed to preserve and promote local wisdom by producing an English-language short film, while simultaneously enhancing the English proficiency and acting skills of the younger generation. Using a participatory, training-based approach, participants received practical instruction in English communication and performance, which they applied directly in film production. Supported by Arti Studio Creative Network, the program encompassed language training, acting workshops, and technical assistance in filmmaking. The 28-minute film highlighted key aspects of Malay culture, including the historical Datuk Secanggang House, the Tepak Sirih Dance, and traditional culinary practices, thereby blending cultural documentation with global communication. Evaluation results indicated notable improvements in participants’ speaking confidence, acting ability, and cultural awareness. Beyond functioning as a work of visual art, the film served as a medium for language education, cultural preservation, and community empowerment. This activity demonstrates that local traditions can be creatively sustained through the integration of international languages and film. Future efforts should focus on sustained film production, broader community engagement, and optimized digital dissemination to ensure Malay cultural heritage from North Sumatra reaches a global audience.

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