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Penggunaan Informasi Pengungkapan Sukarela di Media Sosial: Analisis Technology Acceptance Model (TAM) Soemarno Hidayatullah S; Nurul Afiqah Annas; Wenni Andriani
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1947

Abstract

This study aims to analyze the determinants of investor behavior while making investment decisions using voluntary disclosure information obtained from social media pages. Using the technology acceptance model, the correlation between belief constructs and behavioral intentions is measured. Perceived ease of use, perceived usefulness, and perceived enjoyment are the three belief constructs used in this study. 180 employees were respondents, and structural equation modelling partial least square was used to evaluate the hypotheses. The results showed that Indonesian investors believe that information regarding voluntary disclosures provided on social media pages will influence their decision to use such information when making investments. The intention is influenced by perceived ease of use, perceived usefulness, and perceived enjoyment. This study also found that perceived enjoyment has an effect on perceived ease of use and perceived usefulness.
PELATIHAN PEMBUATAN WEBSITE PEMASARAN PRODUK DI YAYASAN PESANTREN AS-SYARIF GOWA KELURAHAN PANGKABINANGA KECAMATAN PALLANGGA KABUPATEN GOWA Andi Sawe Ri Esso; Muhammad Kusnady Tabsir; Soemarno Hidayatullah; Rizka Rayhana
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 2 No. 3 (2024): Mei : Jurnal Akademik Pengabdian Masyarakat
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v2i3.1566

Abstract

This training aims to empower students and teachers at the As-syarif Education Foundation in terms of the use of digital technology, especially the creation of product marketing websites. Yayasan Pendidikan As-syarif is an educational entity that is committed to providing quality education in teaching memorization of the Qur'an, for its students, while their education students are equipped with knowledge on how to promote the products produced by their community. However, the lack of online representation and the lack of technical expertise in website creation have been obstacles in achieving these goals. This training will provide comprehensive material on the basic concepts of website creation, choosing the right platform, attractive design, to increase online visibility. The practicum session will allow participants to directly implement the knowledge gained and create a marketing website for
Digital Transformation in MSMEs: Challenges and Opportunities in Technology Management Hendrawan, Satya Arisena; Afdhal Chatra; Nurul Iman; Soemarno Hidayatullah; Degdo Suprayitno
Jurnal Informasi dan Teknologi 2024, Vol. 6, No. 2
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.v6i2.551

Abstract

This study aims to examine the challenges and opportunities in the digital transformation of MSMEs, as well as effective technology management strategies. In the digital era, MSMEs face various challenges such as limited financial and human resources, inadequate digital infrastructure, and lack of knowledge and awareness about technology. Nevertheless, digital transformation also offers significant opportunities for MSMEs, including improved operational efficiency, access to broader markets, and the ability to analyze data for better decision-making. Through a qualitative approach with literature review, this research finds that effective technology management strategies are crucial for the successful digital transformation of MSMEs. These strategies include developing a technology strategic plan aligned with business goals, selecting and integrating appropriate systems, and training and developing employees' skills. The proper implementation of digital technology can help MSMEs automate business processes, reduce operational costs, and enhance productivity and innovation. The study concludes that digital transformation is not just about adopting technology but also about changing work processes and mindset to create sustainable added value for MSMEs. With adequate support and well-planned strategies, MSMEs can overcome challenges and leverage digital opportunities for business growth and sustainability.
Pelatihan Hukum Bisnis dan Manajemen Keuangan di Desa Tanakarang Kecamatan Manuju Kab. Gowa Sulawesi Selatan Supratman Tajuddin; Maulidya Permata Sari; Andi Sawe Ri Esso; Andi Sumarlin; Soemarno Hidayahtullah. S
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 4 No. 4: Agustus 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v4i4.10781

Abstract

Penguatan kapasitas masyarakat dalam bidang usaha tidak hanya membutuhkan pemahaman ekonomi, tetapi juga kesadaran akan aspek hukum yang mengatur kegiatan bisnis. Di tengah pesatnya pertumbuhan UMKM di Kabupaten Gowa Desa Tanakarang, Sulawesi Selatan, masih banyak pelaku usaha yang menjalankan kegiatan ekonominya tanpa dasar hukum yang memadai dan pengelolaan keuangan yang terstruktur. Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk memberikan pelatihan terpadu mengenai hukum bisnis dasar dan manajemen keuangan sederhana kepada warga desa Manuju, dengan harapan meningkatkan legalitas, keberlanjutan, dan kemandirian usaha masyarakat. Metode yang digunakan dalam pelatihan ini adalah ceramah interaktif dan praktik penyusunan dokumen usaha serta pencatatan keuangan dasar. Hasil kegiatan menunjukkan bahwa peserta mengalami peningkatan pemahaman dalam aspek legalitas usaha (izin usaha, kontrak, dan perlindungan hukum) serta memiliki kemampuan awal dalam membuat laporan keuangan sederhana. Program ini menjadi langkah strategis dalam menciptakan iklim usaha yang sehat, legal, dan produktif di tingkat lokal
Dampak Pemanfaatan Teknologi Informasi terhadap Ketepatan Waktu Laporan Audit di Masa Pandemi Muhammad Husni; Soemarno Hidayatullah S
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.3194

Abstract

Pandemi Covid-19 memberikan dampak ekonomi dan keuangan yang signifikan secara global, serta menimbulkan berbagai permasalahan dalam pelaksanaan audit, termasuk penurunan kualitas audit dan kesulitan keuangan. Kondisi ini mendorong perlunya pemanfaatan teknologi informasi sebagai solusi alternatif dalam proses audit selama masa pandemi. Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan teknologi informasi terhadap ketepatan waktu pelaporan audit selama pandemi Covid-19. Penelitian ini menggunakan metode kuantitatif dengan populasi seluruh auditor pada KAP Yaniswar dan Rekan, dan melibatkan 32 responden yang dipilih menggunakan teknik saturated sampling. Pengumpulan data dilakukan melalui penyebaran kuesioner, dan dianalisis menggunakan data quality tests, classical assumption tests, dan hypothesis tests Hasil penelitian menunjukkan bahwa penggunaan teknologi informasi tidak berpengaruh secara signifikan terhadap ketepatan waktu pelaporan audit pada kantor akuntan publik selama masa pandemi. Kata Kunci: Audit, Ketepatan Waktu, Pandemi Covid-19, Teknologi Informasi, Technology Acceptance Model (TAM)
Does Brand Image affect the Purchase Decision of the ASUS Brand Laptop among Students? Indah Wati; Soemarno Hidayatullah. S; Muhlis; Eva Yuniarti Utami; Ilma Wulansari Hasdiansa
Fundamental and Applied Management Journal Vol. 1 No. 2 (2023): December
Publisher : Global Research Collaboration

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

Abstract

This research aims to find out whether brand image among students influences the decision to purchase Asus brand laptops. The sample in this research was consumers using Asus laptops, namely 96 people who were accidentally met by the researchers and deemed suitable as respondents, so the accidental sampling method was used. Data collection was carried out using questionnaires, interviews, and documentation methods. The data analysis technique used is multiple linear regression analysis using Statistical Product and Service Solution (SPSS) v.20 and hypothesis testing using the t test and F test. The results of the research show that partially the product image has a positive and significant influence on purchasing decisions regarding Asus laptops among students. Brand image consisting of company image, user image and product image simultaneously has a positive and significant influence on the decision to purchase Asus laptops among students. This means that the brand image of Asus laptops is one of the factors in consumer purchasing decisions.
The Role of IT Mindfulness and Task Technology Fit to Understanding the Continuous Use of Fintech by MSMEs Soemarno Hidayatullah.S; Asmirawati; Muhammad Niswar Adhytama
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.513

Abstract

Purpose - This study examines the determinants of continuance intention to use Financial Technology (Fintech) among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia by integrating the Expectation-Confirmation Model (ECM), Task-Technology Fit (TTF), and IT mindfulness. Methods - A quantitative cross-sectional survey design was employed, involving 430 Indonesian MSMEs that had experience using Fintech services, including peer-to-peer lending, crowdfunding, and digital payment systems. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings - The results indicate that user satisfaction, perceived usefulness, IT mindfulness, and task-technology fit significantly influence continuance intention to use Fintech. In addition, confirmation significantly affects perceived usefulness, user satisfaction, and IT mindfulness, while task-technology fit positively influences confirmation, perceived usefulness, and satisfaction. These findings suggest that continuance intention is shaped not only by post-adoption cognitive evaluations, as proposed in ECM, but also by users’ mindful engagement with technology and the alignment between Fintech features and MSME operational tasks. Research Implications - The findings also provide practical implications for Fintech providers in designing services that better align with MSMEs’ business processes and usage requirements. Originality - This study contributes to the Fintech continuance literature by empirically extending ECM through the integration of IT mindfulness and TTF in the MSME context.
Determinan Resiliensi Keuangan pada UMKM di Indonesia: Peran Manajemen Modal Kerja, Perencanaan Keuangan, dan Alat Keuangan Digital Soemarno Hidayatullah. S; Muhammad Husni; Anto Andreawan
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5497

Abstract

This study aims to analyze the influence of working capital management, financial planning, and digital financial tools on the financial resilience of micro, small, and medium enterprises (MSMEs) in Indonesia. MSMEs play a strategic role in the national economy, but remain vulnerable to financial pressures due to limited liquidity, weak financial planning, and low utilization of digital financial technology. This study used a quantitative approach with an explanatory survey design. Primary data were collected through questionnaires distributed to MSMEs using a purposive sampling technique, then analyzed using multiple linear regression to test the partial and simultaneous effects between variables. The results show that working capital management and financial planning have a positive and significant effect on MSME financial resilience. Digital financial tools also have a positive and significant effect and are the most dominant variable. Simultaneously, these three variables contribute significantly to improving MSME financial resilience. These findings confirm that strengthening MSME financial resilience requires effective working capital management, structured financial planning, and optimal utilization of digital financial technology.  
Job Crafting and Work Engagement among Generation Z Employees: The Mediating Role of Workplace Happiness and the Moderating Role of Perceived Organizational Support Nurlaila Syarfiah Asfo; Soemarno Hidayatullah. S
Fundamental and Applied Management Journal Vol. 4 No. 3 (2026): September
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i3.1092

Abstract

This study examines the relationships among job crafting, workplace happiness, work engagement, and perceived organizational support among Generation Z employees in Indonesia. Using the Job Demands–Resources model and Organizational Support Theory, the study tested the mediating role of workplace happiness and the moderating role of perceived organizational support. Data were collected from 390 Generation Z employees through a cross-sectional survey using purposive sampling and a five-point Likert-scale questionnaire, then analyzed with Partial Least Squares Structural Equation Modeling. The results showed that job crafting was positively associated with work engagement (β = .370, p < .001) and workplace happiness (β = .377, p < .001). Workplace happiness was also positively associated with work engagement (β = .144, p < .001) and partially mediated the relationship between job crafting and work engagement (β = .054, p = .001). Perceived organizational support significantly strengthened the relationship between job crafting and workplace happiness (β = .060, p = .047), but did not significantly moderate the relationship between workplace happiness and work engagement (β = −.045, p = .151). These findings indicate that workplace happiness serves as a complementary psychological pathway, while perceived organizational support plays a stage-specific moderating role. Organizations should provide autonomy, recognition, feedback, and development opportunities to support constructive job crafting and improve employee happiness and engagement.
DETERMINAN JOB CRAFTING PADA KARYAWAN GEN Z DAN DAMPAKNYA TERHADAP KETERIKATAN KERJA Nurlaila Syarfiah Asfo; Soemarno Hidayatullah. S; Muhammad Husni
Jurnal Administrasi Profesional Vol 6 No 2 (2025): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v6i2.8126

Abstract

This study aims to analyze the effects of Perceived Organizational Support and Proactive Personality on Job Crafting, as well as their impact on the Work Engagement of Generation Z employees in Indonesia. The research employs a quantitative method with an explanatory design. Data were collected through an online survey using a five-point Likert-scale questionnaire distributed to 390 Gen Z respondents working across various industrial sectors. Partial Least Squares–Structural Equation Modeling (PLS-SEM) was used for data analysis with the support of SmartPLS 4 software. The results indicate that Perceived Organizational Support and Proactive Personality have positive and significant effects on Job Crafting and Work Engagement. Additionally, Job Crafting is proven to enhance Work Engagement. Therefore, Job Crafting serves as an important mechanism linking organizational factors and individual dispositions to Gen Z employees’ engagement and job-related well-being.