Garuda - Garba Rujukan Digital

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

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.

ANALISIS GRANGER CAUSALITY TEST KONSUMSI ENERGI DAN PERTUMBUHAN EKONOMI Rinanda, Teja; Harsono, Subambang
Jurnal Manajemen Ekonomi dan Bisnis Vol 2, No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Graha Kirana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61715/jmeb.v2i2.46

Konsumsi energi adalah salah satu faktor penting bagi setiap negara. Pada skala agregat, konsumsi energi menjalankan perannya untuk meningkatkan pertumbuhan ekonomi suatu negara. Energi di Indonesia masih didominasi energi primer yang terdiri dari minyak bumi, gas bumi, batubara, dan energi terbarukan. Oleh karena itu, penelitian ini menjelaskan kausalitas antara konsumsi energi dan pertumbuhan ekonomi di Indonesia. Metode yang digunakan adalah Granger Causality dengan model regresi Vector Autoregressive (VAR). Penelitian menggunakan data time series dengan rentang antara 1976-2018. Data yang digunakan meliputi data PDB riil sebagai proxy dari pertumbuhan ekonomi, konsumsi energi, konsumsi energi kelistrikan, dan konsumsi energi non kelistrikan yang semuanya merupakan data agregat. Hasil studi menunjukkan bahwa hubungan kausalitas yang terbentuk antara konsumsi energi dan pertumbuhan ekonomi bersifat independen dalam jangka pendek dan jangka panjang. Hal ini disebabkan oleh beberapa faktor seperti tingkat pendapatan negara, kebijakan terkait energi dan dependensi negara terhadap pemenuhan kebutuhan energinya. Kebijakan pemerintah dalam hal tingkat intensitas konsumsi energi Indonesia dapat diperbaiki melalui kebijakan yang tepat pada sektor ekonomi dan sektor energi mengingat kenyataan bahwa menghemat konsumsi energi 1 kWh jauh lebih murah dibandingkan dengan memroduksi energi 1 kWh sehingga di masa depan dapat menjadikan produksi energi lebih murah dibandingkan menghemat energi. Kata kunci: konsumsi energi, pertumbuhan ekonomi, Granger Causality

PENGARUH LOCUS OF CONTROL EKSTERNAL DAN INTERNAL TERHADAP KEPUASAN KERJA PADA PT. INTERCON TERMINAL INDONESIA CABANG MEDAN Pulungan, Muhammad Alhafidz; Harsono, Subambang
Jurnal Manajemen Ekonomi dan Bisnis Vol 1, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Graha Kirana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61715/jmeb.v1i1.67

AbstractThe purpose of this study was to determine the effect of internal locus of control (X1) and external locus of control (X2) on job satisfaction at PT. Terminal Interkon Indonesia Medan Branch. The study in this research is a type of explanatory research, namely a research study according to its level based on objectives and objects. The population in this study were all employees at PT. Terminal Interkon Indonesia Medan Branch. Data collection methods in this study were questionnaires, interviews and documentation studies. Data is processed using SPSS 20.0 for windows. Methods of data analysis using descriptive methods and quantitative methods, namely by Multiple Linear Regression analysis which is used to measure the effect of internal Locus of Control (X1) and External Locus of Control (X2) on Job Satisfaction of PT. Terminal Interkon Indonesia Medan Branch. Based on the F test the independent variables (Internal and External Locus of Control) together have a positive and significant influence on the bond variable (Employee Job Satisfaction). Through testing the correlation coefficient (R) it is found that the level of correlation or relationship between internal and external locus of control on employee job satisfaction is a very close relationship. External Locus of Control is the most dominant factor influencing job satisfaction of employees of PT. Terminal Interkon Indonesia Medan Branch.AbstrakTujuan dalam kajian ini adalah untuk mengetahui Pengaruh Locus of Control Interal (X1) dan Locus of Control Eksternal (X2) terhadap Kepuasan Kerja pada PT. Intercon Terminal Indonesia Cabang Medan. Kajian dalam penelitian ini merupakan jenis penelitian eksplanasi, yaitu kajian penelitian yang menurut tingkatannya didadasarkan kepada tujuan dan objek-objeknya. Populasi dalam penelitian ini adalah seluruh karyawan bagian pada PT. Intercon Terminal Indonesia Cabang Medan. Metode pengumpulan data dalam penelitian ini adalah kuesioner, wawancara dan studi dokumentasi. Data diproses dengan menggunakan SPSS 20.0 for windows. Metode analisis data menggunakan metode deskriptif dan metode kuantitatif yaitu dengan analisis Regresi Linear Berganda yang di gunakan untuk mengukur pengaruh Locus of Control internal (X1) dan Locus of Control Eksternal (X2) terhadap Kepuasan Kerja Karyawan PT. Intercon Terminal Indonesia Cabang Medan. Berdasarkan uji F variabel bebas (Locus of Control Internal dan Eksternal) secara bersama-sama memiliki pengaruh yang positif dan signifikan terhadap variabel terikat (Kepuasan Kerja Karyawan). Melalui pengujian koefisen korelasi (R) diperoleh bahwa tingkat korelasi atau hubungan antara locus of control internal dan eksternal terhadap kepuasan kerja karyawan merupakan hubungan yang sangat erat. Locus of Control eksternal merupakan faktor yang paling dominan memepengaruhi kepuasan kerja karyawan PT. Intercon Terminal Indonesia Cabang Medan.

PERILAKU KERJA INOVATIF DAN KOMITMEN ORGANISASI, APAKAH MEMILIKI HUBUNGAN PADA DIGITAL WORKERS Fatmala, Rini; Harsono, Subambang
Jurnal Manajemen Ekonomi dan Bisnis Vol 2, No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Graha Kirana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61715/jmeb.v2i1.45

Digitalisasi meningkatkan kebutuhan akan sumber daya manusia yang mampu mengoperasikan dan menguasai teknologi digital. Pekerja yang mampu menggunakan kompetensi digital untuk menyelesaikan pekerjaannya dan dapat mengakses data pekerjaan dimana pun dan kapan pun disebut sebagai digital workers. Digital workers memainkan peran penting dalam memberikan inovasi bagi perusahaan sebagai bentuk respon perusahaan terhadap perkembangan digital dan usaha untuk mengimbangi persaingan. Kecenderungan digital workers untuk menyumbangkan inovasi-inovasi bagi perusahaan berhubungan dengan komitmen yang dimilikinya terhadap perusahaan. Penelitian ini bertujuan untuk mengetahui hubungan antara perilaku kerja inovatif dengan komponen komitmen organisasi pada digital workers. Perilaku kerja inovatif diukur menggunakan innovative work behavior scale yang dikembangkan oleh Janssen (2000) dan komitmen organisasi diukur menggunakan organizational commitment questionnaire (OCQ) yang dikembangkan oleh Allen dan Meyer (1990). Pengambilan data dilakukan dengan menyebarkan kuesioner secara online melalui media sosial. Data penelitian ini berasal dari 215 digital workers yang bekerja secara full-time. Hasil penelitian menunjukkan bahwa terdapat hubungan positif secara signifikan antara komitmen afektif dan komitmen normatif dengan perilaku kerja inovatif, tetapi tidak ditemukan hubungan negatif antara komitmen berkelanjutan dengan perilaku kerja inovatif pada digital workers. Kata kunci: komitmen afektif, komitmen berkelanjutan, komitmen normatif, pekerja digital, perilaku kerja inovatif

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