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All Journal Jurnal Informasi dan Teknologi Jurnal Kolaboratif Sains Indonesian Journal Economic Review (IJER) Journal of Vocational, Informatics and Computer Education
Muhammad Rispan Affandi
Akademi Informatika dan Komputer Medicom
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Optimalisasi Strategi Bisnis E-Commerce Berbasis Model Integratif TAM-TTF: Analisis Penerimaan dan Kesesuaian Teknologi Nurhafidah; Fadiyah Adiyah Yusuf; Muhammad Rispan Affandi; Tri Susilowati
Journal of Vocational, Informatics and Computer Education Vol 3, No 1 (2025): June 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/mx0mv460

Abstract

The development of technology in recent years has been very rapid, one of the results is the development of a buying and selling transaction system known as e-Commerce. Although it provides more benefits compared to traditional shopping methods, the development of online shopping in Indonesia has experienced various obstacles, including the low public awareness of using online shopping websites as a means of making buying and selling transactions and various other obstacles. This study will use a combination model between the TAM model and the task-technology fit (TTF) model that has been modified according to online shopping problems. The TTF model aims to measure the ability of information technology to support the completion of a task. The combination model will be analyzed using the Structural Equation Modeling (SEM) method. From the results of data processing using AMOS 6.0 software, it was found that the latent variable perceived ease of use did not affect the acceptance of online shopping technology. In addition, the results also show that the latent variables that significantly influence the actual use of online shopping technology are the latent variable perceived usefulness which influences the latent variable actual use by 1.095 and the latent variable task-technology fit which influences the latent variable actual use by 1.1653.
Factors Influencing Sustainable Tax Lailatun Nafisa; Ida Harahap; Muhammad Rispan Affandi; Erawati Kartika; Yulistina
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.800

Abstract

This study examines the effect of leverage and profitability on sustainable tax, using the effective tax rate (ETR) as a proxy for manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2025. This study employs a quantitative research approach using secondary data obtained from manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2025. The sample consists of 310 observations of publicly listed manufacturing companies on the IDX, selected through purposive sampling. Data analysis was performed using SPSS®26. Analytical techniques included descriptive statistics, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and hypothesis testing. Partial results indicate that leverage and profitability influence sustainable tax, using the effective tax rate (ETR) as a proxy, in manufacturing companies listed on the Indonesia Stock Exchange in 2021-2025. Simultaneously, leverage and profitability influence sustainable tax, using the effective tax rate (ETR) as a proxy, in manufacturing companies listed on the Indonesia Stock Exchange in 2021-2025. This study contributes to the accounting literature and provides practical implications for regulators, managers, and investors.
Liquidity Risk Management in Corporate Finance: Strategies for Financial Resilience Adzka Rosa Sanjayyana; Irsyad Kamal; Muhammad Rispan Affandi; Medeilia Bernike Br Ginting; Abdul Rosid
Jurnal Informasi dan Teknologi 2025, Vol. 7, No. 2
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.vi0.677

Abstract

Liquidity risk management is one of the crucial aspects in maintaining the operational continuity and financial stability of companies. This study aims to explore various strategies employed by Indonesian companies in managing liquidity risk, as well as their impact on financial resilience. The main focus of this research includes cash flow management, financing source diversification, technology utilization, debt management, and the use of hedging strategies. The research findings show that companies with effective liquidity management strategies, such as the use of cash flow projections and cloud-based technology, are more resilient in uncertain market conditions. Furthermore, financing diversification through revolving credit, capital markets, and equity provides flexibility in accessing the necessary funds during liquidity crises. Managing debt with a balance between short-term and long-term debt also plays an important role in reducing liquidity pressure. On the other hand, hedging against exchange rate and interest rate fluctuations using derivative instruments helps companies mitigate external risks that could affect their liquidity. The study concludes that the implementation of these strategies is essential in maintaining liquidity stability and the competitiveness of companies in the face of global economic challenges. Therefore, companies need to develop adaptive and sustainable liquidity management policies to face future economic uncertainties.
Analisis Pengaruh Pertanian Berkelanjutan terhadap Ketahanan Pangan di Daerah Perdesaan: Analysis of the Impact of Sustainable Agriculture on Food Security in Rural Areas Doddy Ismunandar Bahari; Mitra Musika Lubis; Eka Apriyanti; Muhammad Rispan Affandi; Rizal Perlambang
Jurnal Kolaboratif Sains Vol. 8 No. 2: Februari 2025 - Jurnal Kolaboratif Sains (JKS)
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i2.7073

Abstract

Pertanian berkelanjutan menjadi salah satu solusi dalam menghadapi tantangan ketahanan pangan di daerah perdesaan. Penelitian ini bertujuan untuk menganalisis pengaruh pertanian berkelanjutan terhadap produktivitas, biaya produksi, pendapatan petani, dan diversifikasi tanaman sebagai faktor utama dalam ketahanan pangan. Penelitian ini menggunakan pendekatan mixed-methods dengan metode survei, wawancara mendalam, observasi lapangan, dan studi dokumentasi. Sampel penelitian terdiri dari 50 petani, 10 penyuluh pertanian, 5 pejabat pemerintah daerah, dan 20 rumah tangga perdesaan yang dipilih dengan teknik purposive sampling. Hasil penelitian menunjukkan bahwa produktivitas petani berkelanjutan meningkat sebesar 40,6% dibandingkan dengan petani konvensional, sementara biaya produksi menurun sebesar 30,7% akibat penggunaan pupuk organik dan pestisida alami. Dari segi ekonomi, pendapatan petani yang menerapkan pertanian berkelanjutan meningkat sebesar 46,4%, yang menunjukkan bahwa sistem ini lebih menguntungkan dalam jangka panjang. Selain itu, petani berkelanjutan memiliki rata-rata 5 jenis tanaman dalam satu musim, dibandingkan dengan petani konvensional yang hanya menanam 2 jenis tanaman, sehingga meningkatkan ketahanan pangan dan mengurangi risiko gagal panen. Penelitian ini menegaskan bahwa pertanian berkelanjutan tidak hanya meningkatkan kesejahteraan petani, tetapi juga memperkuat ketahanan pangan di daerah perdesaan. Oleh karena itu, diperlukan dukungan kebijakan, edukasi, dan insentif untuk memperluas adopsi praktik ini. Dengan pendekatan yang lebih berkelanjutan, sektor pertanian dapat menjadi lebih resilien terhadap tantangan global, seperti perubahan iklim dan krisis pangan.
Co-Authors Abdul Rosid Adzka Rosa Sanjayyana CNAWP, Rizal Perlambang Doddy Ismunandar Bahari Eka Apriyanti Fadiyah Adiyah Yusuf Ida Harahap Irsyad Kamal Kartika, Erawati Lailatun Nafisa Medeilia Bernike Br Ginting Mitra Musika Lubis Nurhafidah Tri Susilowati Yulistina