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All Journal Hasanuddin Journal of Applied Business and Entrepreneurship Prosiding Seminar Nasional Pakar PRIVE: Jurnal Riset Akuntansi dan Keuangan Majalah Ekonomi J-MACC : Journal of Management and Accounting International Journal of Supply Chain Management Jurnal Ilmiah Ecobuss Jurnal Bisnis dan Manajemen International Journal of Economics, Business and Accounting Research (IJEBAR) Bisman (Bisnis dan Manajemen): The Journal of Business and Management Enrichment : Journal of Management JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Quantitative Economics and Management Studies JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Cakrawala Ilmiah Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Mutiara Ilmu Akuntansi International Journal of Management and Business Economics JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Jurnal Kendali Akuntansi Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Riset Manajemen dan Ekonomi Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset IIJSE
Hartono Hartono
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Transportation Other

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ANALISIS FINANCIAL DISTRESS DENGAN MENGGUNAKAN BANKRUPTCY PREDICTION MODELS PADA EMITEN ROKOK PERIODE 2014-2018 Ani Wahyuningsih; Hartono Hartono; Rini Armin
J-MACC Vol 4 No 1 (2021): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v4i1.2401

Abstract

ABSTRACT Financial Distress is a condition of financial difficulties where if this happens to the company foa along period of time, the company is in the initial stages before bankruptcy. Bankruptcy is a state of being or a situation in which company failed to or not able to meet obligations because firm experienced lack of. If the company goes bankrupt there will be many parties who are harmed. Therefore it is necessary to conduct financial distress analysis for early warning. The research aims to determine the financial health of the cigarette sub-sector companies by analyzing financial distress using three bankruptcy prediction models with Altman Z-Score, Springate, Grover and to determine which of these three models has the highest level of accuracy. The data used in this research is the company’s financial statements published on the Indonesia Stock Exchange website. The population in this research is the cigarette sub-sector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. Based on the result of research shows that in the calculation Altman and Springate models, PT. Bentoel International Investama in the category of the company experiencing symptoms of bankruptcy. While in the Grover model calculation, all companies fall into category healthy companies. Of the three models that have the highest level of accuracy are Altman and Springate models by one hundred percent. This shows that Altman and Springate models have the correct prediction of the company correctly.
An approach for Supply Chain managing of small and big size business Kundharu Saddhono; Joko Suyono; Susanti Susanti; Hartono Hartono; Anik Irawati; Mary Ismowati; Edi Pranyoto; Rianti Setyawasih
International Journal of Supply Chain Management Vol 9, No 2 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.747 KB)

Abstract

Abstract— In every business there are requirements of the assets and resources. So, the supply chain managing links properly these areas to each other to make the efficiency. These resources can be financial, intangible and physical resources. If the resources are not available for the organization at the time when it require then it might be the reason for degrade of that business. The study of the relevant resources is very necessary, that take a role in the literature of business management. The intellectual capital is the aspect of impalpable assets, and its relational capacity promote the efficiency and profitability of the business. The intellectual capital known as the effort or work that a member put into the organization as intangible resources.  These resources include knowledge resources like copyright, patents, trademarks and other human’s ideas and experiments. So we can say that intellectual capital is the collection of all resources like relational capital, supply chain managing, structural and human, these are the resources that set the organizational competitive value. 
FACTORS OF COMPLIANCE, NEGOTIATION, MORAL, PROFIT MANAGEMENT, FISCAL POLICY IN EXECUTING TAX OBLIGATIONS (Case research on MSME processing industry in Mojokerto) Hartono Hartono; Nersiwad Nersiwad; Fachrudy Asj’ari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i1.4716

Abstract

This research aims to analyze how the behavior of MSME taxpayers in carrying out their tax obligations. The research population is MSME taxpayers domiciled in Mojokerto. The sample of this research involved 42 respondents using the purposive sampling method, questionnaire as an instrument, and processed using SEM approach Warp PLS 6.0. The results show that taxpayer compliance behavior, taxpayers' willingness to negotiate, and provision of financial statements based on earnings management positively impact tax obligations as measured by the amount of voluntary tax compliance. Still, the tax morale of taxpayers has a negative impact on tax obligations incurred, calculated based on the value of voluntary tax compliance, taxpayer compliance behavior, the willingness of taxpayers to negotiate, provision of financial reports based on earnings management mediating the perception that MSME fiscal policy has a positive impact on tax obligations as measured by the value of voluntary tax compliance. In contrast, the tax morale of taxpayers is mediated by the perception of MSME's fiscal policy having a negative impact on voluntary tax compliance. Recently, it found that obedient taxpayers in carrying out their tax obligations are influenced by the behavior of taxpayers, not because of regulations. Behavior is seen from economic conditions, finances using a fiscal policy approach for MSMEs, and a conceptual system based on a developing view of the tax policy. . Keywords : Taxpayer Behavior, Tax Obligations, and Voluntary Tax Compliance.
PENGARUH E-SERVICE QUALITY, CUSTOMER TRUST, DAN BRAND IMAGE TERHADAP LOYALITAS PENGGUNA MOBILE APPLICATION PROFITS ANYWHERE (Studi Pada Nasabah PT Phintraco Sekuritas Surabaya) Adrian Fajar Eka Putra; Hartono; Yuliasnita Verlandes
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 4: Juli 2022
Publisher : Bajang Institute

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Abstract

The digital era has formed a significant transformation in the company in providing the best service for its customers. Activities ranging from daily life, education, business and transactions today cannot be separated from digitalization technology. PT Phintraco Sekuritas is a securities company and a member of the Indonesia Stock Exchange and was officially established on July 1, 1999. PT Phintraco Sekuritas has a mobile application Profits Anywhere that is offered to its customers in stock transactions in the capital market with various attractive features. Therefore, it is important for PT Phintraco Sekuritas to maintain and improve e-service quliality, customer trust, and brand image to attract more customers and keep customers using the company's services continuously. The purpose of this study is to determine the effect of e-service quality, customer trust, and brand image on the loyalty of users of the Profits Anywhere mobile application to customers at PT Phintraco Sekuritas Surabaya. This study uses multiple linear regression analysis, which is assisted by data analysis software, namely IBM SPSS version 25. The sampling technique used is Non-probability Sampling with a Purposive Sampling approach. The sample used in the study was 268 respondents with certain criteria. The results of the study show that partially e-service quality has a significant influence on loyalty, customer trust partially has a significant influence on loyalty, brand image partially has a significant influence on loyalty, Then e-service quality, customer trust, and brand image simultaneously have a significant influence on the loyalty of users of the Profits Anywhere mobile application
PENERAPAN BIAYA KUALITAS UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA CV. ULUNG BAURENO Nurrofiah Nurrofiah; Yahya Yahya; Hartono Hartono
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 3 No. 1 (2020): Februari 2020
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37112/bisman.v3i1.621

Abstract

In the current era of globalization of the world economy, company management competes with each other. Quality is one of the main factors that must be considered by companies so that they can survive in the midst of competitive competition. The author conducted this research in a cigarette company, CV. Ulung Baureno Bojonegoro. The variables in this study are quality costs as independent variables (X) and production cost efficiency as the dependent variable (Y). The research approach used is an explanatory research approach and the method used by the author is a quantitative descriptive method. The results of the research on total quality costs in 2018 recognized by the company amounted to Rp. 408.367.000 with a percentage of 3.96%. From the results of estimates obtained by lowering costs in the category of prevention costs, quality costs decreased by Rp 233.117.000 or equal to 2.26% of the actual sales total. So that it can be concluded that by applying quality costs can increase the efficiency of production costs.
PENGARUH FASILITAS DAN LOKASI TERHADAP KEPUTUSAN BERKUNJUNG KE WISATA AIR TERJUN DLUNDUNG MOJOKERTO Rahayu; Yahya; Hartono
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 4 No. 2 (2021): Agustus 2021
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

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Abstract

This research examines influence of facilities and locations on the decision to visit the dlundung waterfall Mojokerto, the first problem studied was the influence of facilities on visiting the dlundung waterfall Mojokerto , the second problem was the influence of the location on visiting the dlundung waterfall Mojokerto and the third problem about the influence facilities and location of the decision to visit the dlundung waterfall Mojokerto. This study aims to determine the extent of the influence of facilities (X1) and location (X2) on the decision to visit the tourism of dlundung waterfall Mojokerto. the method used in this study is a non probability sampling method by means of incidental sampling. The sample used in this study was 100 tourists who visited the tour of the dlundung waterfall . The analytical method used is multiple linear analysis. This type of research is quantitative. The data obtained are primary data from the respondent's answers to the questionnaire distributed. The results of the research show that the facility variable (X1) has no effect on the decision to visit the dlundung reservoir, as evidenced by the t test where tcount <ttable is 0.384 <1.661, and the probability value is greater than 0.05 which is 0.702> 0.05 . Whereas the location variable (X2) influences the decision to visit the dlundung Mojokerto reservoir, as evidenced by the t test where t count> t table is (5,999> 1,661). While the significant probability value is greater than 0.05, which is 0,000> 0.05. and the results of simultaneous test facilities and location variables have a low effect of 29.4% while the remaining 70.6% is explained by variables not examined for the decision to visit the dlundung waterfall Mojokerto.
The Effect of Role Conflict and Locus of Control to The Organizational Culture Hartono; Fachrudy Asj’ari; Moch. Afrizal M
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.926 KB) | DOI: 10.35335/enrichment.v12i4.687

Abstract

This study would like to asses the role conflict and locus of control which have to be performed by PT. Shabilla Eraldo Utama in Sidoarjo in connection with organizational culture of the employees. This research was conducted at PT. Shabilla Eraldo Utama employee in Sidoarjo which covered 50 employees as respondent. This research utilize regression, the technique was processed with SPSS program 21.0 to analyze some hypothesis. The study uses saturated sampling techniques or commonly called census. Data analysis techniques using Multiple Linear Regression. The correlations models between these variables in this research explain that three hypothesis have significant correlation. The results of the data analysis showed that role conflict has a significant and positive effect on the culture of employee organization. Locus of control has a significant and positive impact on the culture of employee organizations. Role Conflict and Locus of Control have a significant and positive effect on the culture of employee organization. The result of this research were empirical date of the development of the theoretical of human resources and practice management.
Analysis of The Effect Earnings Management, Financial Ratios, Governance On Bond Hartono; Krisdiana; Cuk Jaka Purwanggono; Samuel PD Anantadjaya; Teguh Setiawan Wibowo
Quantitative Economics and Management Studies Vol. 3 No. 6 (2022)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.438 KB) | DOI: 10.35877/454RI.qems1247

Abstract

The purpose of this study is to analyze the concentration on board profit factors, the proportion of liquidity, administrative ownership and review quality used to anticipate organizational security ratings. This study intends to provide experimental evidence that board income, monetary proportion and corporate administrative mechanisms affect security ratings. The subject of this exploration is an organization listed on the IDX and registered in Indonesia, PT. PEFINDO 2016-2019. Information check using strategic relapse investigation. The results showed that executive earnings, the proportion of liquidity, administrative ownership and review quality had an effect on bond ratings. While action proportion, market price proportion, institutional ownership and free head have no impact on security evaluation.
ALOKASI PENANAMAN MODAL ASING (PMA) SEKTORAL PADA ERA COVID-19 DI INDONESIA Nersiwad Nersiwad; Hartono Hartono
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 3 (2021): Edisi September - Desember 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1764

Abstract

Pembangunan pada era Covid-19, sehingga diharapkan peranan modal asing (PMA) sektoral dapat memacu pertumbuhan ekonomi di Indonesia . Tujuan penelitian yang ingin dicapai atau sasaran penelitian ini antara lain : 1) mengetahui dan memahami perkembangan alokasi PMA sektoral di Indonesia pada era Covid-19, 2) mengetahui dan memahami sektor-sektor yang masih digemari para investor dan yang mengalami penurunan di saat pandemi Covid-19, dan 3) mengestimasi kebijakan untuk meningkatkan gairah investasi pada sektor-sektor yang sedang mengalami kelesuan. Penelitian ini bersifat deskriptif, dengan data berkala (time series) dalam tri wulan yang dianalisis dengan bantuan tabel matrik. Hasil penelitian memperlihatkan bahwa :Alokasi PMA pada tahun 2019 secara total meningkat sekitar 15,46%, sedangkan secara sektoral yang meningkat tajam antara lain : sector kehutanan meningkat 3.297,94%, industri kayu 1.196,64%, dan industri mesin, elektronik, intrumen kedokteran, peralatan listrik, presisi, optic serta jam 294,90%. Untuk sektor yang mengalami penurunan cukup signifikan adalah sector transportasi, gudang, dan telekomunikasi yakni (71,24%), industri karet dan plastic (59,60%), dan sector barang kulit, dan alas kaki (56,73%) Alokasi PMA untuk tahun 2020 secara total peningkatannya hanya 13, 36% lebih rendah dibanding 2019 yakni 15,46%. Untuk sektoralnya yang meningkat tajam antara lain industri kendaraan bermotor dan alat transportasi lain yakni sebesar 535,11%, industri kertas dan percetakan 372,50%, serta industri lainnya 119,40%. Sedangkan sektor-sektor yang menurun antara lain : industri mineral non logam (87,10%), perikanan (85,59%), dan hotel serta restoran (74,04%).Alokasi PMA untuk tahun 2021 (triwulan I hingga triwulan III) secara total sudah minus/menurun sebesar (7,60%). Untuk alokasi PMA sektoral yang masih meningkat adalah sektor kontruksi sebesar 913,21%, industri kertas dan percetakan sebesar 180,86%, industri lainnya 134,80%. Sedangkan alokasi PMA sektoral yang mengalami penurunan antara lain industri mineral non logam (59,84%), industri kendaraan bermotor dan alat transportasi lain (54,97%), dan kehutanan (54,97%).
PENGARUH MENU DIVERSITY, CAFE ATMOSPHERE, DAN WORTH OF MOUTH TERHADAP PURCHASING DECISION DI CAFE SABIN TRAWAS MOJOKERTO Ahmad Faiz Mujahidin; Hartono; Yuliasnita Verlandes
JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Vol 1 No 3 (2022): Agustus 2022
Publisher : Melati Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59004/jisma.v1i3.47

Abstract

Pada era globalisasi saat ini para pengusaha terus melakukan pengembangan untuk kemajuan bisnisnya, dan salah satu bisnis yang sedang berkembang di Indonesia saat ini adalah kedai kopi (coffee shop). Aktivitas kedai kopi (coffee shop) saat ini berkembang pesat karena banyaknya inovasi dan kreativitas dalam pengelolaannya serta banyaknya infrastuktur pendukung sehingga berbagai jenis kopi semakin diminati masyarakat dari kalangan anak muda sampai orang dewasa.. Fenomena menjamurnya kedai kopi (coffee shop) di Indonesia yang cukup pesat saat ini juga terjadi di Kabupaten Mojokerto salah satunya di Kecamatan Trawas, hal ini terjadi karena masyarakat memilih (coffee shop) sebagai tempat untuk berkumpul bersama teman, atau mengerjakan tugas. Oleh karena itu kedai dilakukan dengan penyebaran kuisioner (Online) kepada konsumen. Populasi dalam penelitian ini adalah konsumen yang berkunjung di Café Sabin Trawas Mojokerto pada Bulan Mei – Juni 2022. Sampel penelitian ini sebanyak 350 orang. Pada penelitian ini teknik sampel yang digunakan adalah metode non probality sampling dan menggunakan metode purposive sampling. Teknik analisis data menggunakan analisis jalur dengan bantuan program SPSS 25. Hasil penelitian menunjukkan bahwa variabel Menu Diversity, Cafe Atmosphere dan Worth Of Mouth memiliki pengaruh positif dan signifikan terhadap Purchasing Decisions.
Co-Authors Achmad Deni Tri Setya Putra Adrian Fajar Eka Putra Ahmad Faiz Mujahidin Alda Yunia Rahmawati Anggun Prabowo Ani Wahyuningsih Anik Irawati Asri Ady Bakri Aulia Nur Sayidah Cuk Jaka Purwanggono Dara Nadeya Dinanty Deny Dwi Hartomo Dewi Fitriya Indriani Dian Fibriantyka Sari Dila Cahyani Putri Dwi Rizqi Amalia Dwihandoko, Toto Heru Edi Pranyoto Eka Ayu Anggraini Ellyana Kusuma Wardani Esty Nur Hidayat Eva Yunita Sari Fachrudy Asj'ari Fachrudy Asj’ari Fachrudy Asj’ari Febryanti Wahyuningrum Fera Kusumawati Gati Widhi Astiti Hadi Poernomo Hari Setiono Hari Setyono Haryono Umar Husniatus Zahroh Imam Baidlowi Baidlowi Imam Hanafi Imam Mustofa Isma Putri Yanti Jamaluddin Kemal Fauzi Jazilatun Nimah Joko Suyono Krisdiana Kundharu Saddhono Lia Amalia Damayanti Lilis Mardiana A. M Bahril Ilmiddaviq M Syamsul Hidayat M. Adik Rudiyanto M. Bahril Ilmiddaviq M. Syamsul Hidayat Mahandika Candra Kirana Mary Ismowati Moch. Afrizal M Mohammad Muslimin Mohammad Muslimin Muhammad Mukhsin Mukhamad Khabib Sabilal Rosad Nersiwad Nersiwad Nikmatuniayah Nikmatuniayah Ninik Lukiana Nur Ainiyah Nurdiana Fitri Isnaini Nurdjanah Hamid Nurrofiah Nurrofiah Priscillia Sumendap Rahayu Ratih Kumala Sari Resi Yudhaningsih Retno Ambarsari Ria Mardiana Yusuf Rianti Setyawasih Rini Armin Samuel PD Anantadjaya Samuel PD Anantadjaya Sartika Sartika Susanti Susanti Tanti Widia Nurdiani Tatas Ridho Nugroho Teguh Setiawan Wibowo Toto Dwihandoko Tri Septiana Wati Vevi Ariyanti Willy hidayat Hidayat Yahya yahya yahya Yahya Yahya Yuliasnita Verlandes Verlandes Yunita Widya Rahayu