Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Jurnal Informasi dan Teknologi Indonesian Journal Economic Review (IJER) Journal of Vocational, Informatics and Computer Education
Muhammad Rispan Affandi
Akademi Informatika dan Komputer Medicom
Computer Science & IT Economics, Econometrics & Finance Education

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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.
Co-Authors Abdul Rosid Adzka Rosa Sanjayyana Fadiyah Adiyah Yusuf Ida Harahap Irsyad Kamal Kartika, Erawati Lailatun Nafisa Medeilia Bernike Br Ginting Nurhafidah Tri Susilowati Yulistina