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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi SEIKO : Journal of Management & Business Martabe : Jurnal Pengabdian Kepada Masyarakat CARADDE: Jurnal Pengabdian Kepada Masyarakat Jurnal Sosio Sains JURNAL LENTERA BISNIS EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Journal Of Human And Education (JAHE) International Business and Accounting Research Journal
Andi Harmoko Arifin
Universitas Terbuka
Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH MODAL INTELEKTUAL DAN RISIKO PERBANKAN TERHADAP NILAI PERUSAHAAN MELALUI CORPORATE PERFORM PADA INDUSTRI PERBANKAN DI BURSA EFEK INDONESIA Andi Harmoko Arifin
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 8 No 2 (2018): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v8i2.7250

Abstract

Tujuan penelitian ini adalah untuk: (1) menganalisis pengaruh intelektual capital dan risiko perbankan terhadap corporate perform; (2) menganalisis pengaruh intelektual capital dan risiko perbankan terhadap nilai perusahaan; (3) menganalisis pengaruh intelektual capital terhadap nilai perusahaan melalui corporate perform; (4) menganalisis pengaruh risiko perbankan terhadap nilai perusahaan melalui corporate perform; (5) menganalisis pengaruh corporate perform terhadap nilai perusahaan. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling technique. Jumlah sampel penelitian seluruh bank yang terdaftar pada Bursa Efek Indonesia sebanyak 40 bank.  Berdasarkan uraian di atas maka sample size yang digunakan adalah 40 x 3 tahun = 120 unit. Metode analisis yang digunakan dalam penelitian ini adalah Structural Equation Modeling (SEM). Kesimpulan yang dapat diperoleh dari hasil analisis data yang telah dilakukan adalah sebagai berikut: (1) modal intelektual dan risiko perbankan berpengaruh positif dan signifikan terhadap corporate perform; (2) modal intelektual dan risiko perbankan berpengaruh positif dan signifikan terhadap nilai perusahaan; (3) modal intelektual tidak berpengaruh terhadap nilai perusahaan melalui corporate perform; (4) risiko perbankan berpengaruh positif dan signifikan terhadap nilai perusahaan melalui corporate perform; (5) corporate perform berpengaruh positif dan signifikan terhadap nilai perusahaan.
Pengaruh Kepuasan Kerja, Komitmen Organisasi Dan Profesionalisme Terhadap Perilaku Organisasi Dan Kinerja Dosen Andi Harmoko Arifin; Risnayanti Andi Djamro
Jurnal Sosio Sains Vol 4 No 2 (2018): Jurnal Sosio Sains
Publisher : Lembaga Layanan Pendidikan Tinggi (LL DIKTI) IX Sulawesi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (536.491 KB) | DOI: 10.37541/sosiosains.v4i2.374

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepuasan terhadap perilaku organisasi dari perkuliahan, Hasil penelitian menemukan bahwa: 1) kepuasan berpengaruh secara negatif dan tidak signifikan terhadap perilaku organisasi dari perkuliahan, 2) komitmen organisasi berpengaruh secara positif dan signifikan terhadap perilaku organisasi dari perkuliahan,3) profesionalisme berpengaruh secara positif dan signifikan terhadap perilaku organisasi dari perkuliahan, 4) kepuasan berpengaruh secara negatif dan tidak signifikan terhadap kinerja melalui perkuliahan, 5) komitmen organisasi berpengaruh secara positif dan signifikan terhadap kinerja melalui perkuliahan, 6) profesionalisme berpengaruh secara positif dan signifikan terhadap kinerja perkuliahan, dan 7) perilaku organisasi berpengaruh secara positif dan signifikan terhadap kinerja dengan kuliah. This study aims to analyze the relationship between organizations with lectures, the results of the study found: 1) Negative and insignificant satisfaction with the organization of lectures, 2) Organizational commitment is positively and significantly related to the organization of lectures, 3) Associated with organizations with lectures, 4 ) Satisfaction of performance through lectures, 5) Organizational strengthening of performance through lectures, 6) Professionalism is positively and significantly related to lecture performance, and 7) positive and significant organizational influence on performance with lectures
Pengaruh Struktur Modal terhadap Profitabilitas pada Perusahaan Farmasi di Bursa Efek Indonesia Andi Harmoko Arifin
SEIKO : Journal of Management & Business Vol 4, No 2 (2021): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i1.1587

Abstract

Abstrak Struktur modal merupakan masalah yang penting bagi perusahaan karena baik buruknya struktur modal akan mempunyai efek langsung terhadap posisi finansial perusahaan, terutama dengan adanya utang yang sangat besar akan memberikan beban kepada perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh struktur modal yang diukur dengan rasio Debt to Equity Ratio (DER) terhadap Profitabilitas diukur dengan rasio Return On Asset (ROA) pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia. Sampel penelitian sebanyak 45 perusahaan farmasi yang terdaftar di Bursa Efek Indonesia dari tahun 2011 sampai tahun 2015, ditentukan dengan metode purposive sampling. Teknik analisis data menggunakan analisis regresi linier berganda Hasil dari penelitian ini adalah struktur modal, berpengaruh positif dan signifikan terhadap profitabilitas perusahaan farmasi yang terdaftar di Bursa Efek Indonesia. Kata kunci : Profitabilitas, Return On Asset, struktur modal, Debt to Equity Ratio. Abstract Capital structure is an important issue for the company because the good or bad of the capital structure will have a direct effect on the company's financial position, especially with the existence of very large debt that will put a burden on the company. The purpose of this study was to determine the effect of capital structure as measured by the ratio of Debt to Equity Ratio (DER) on Profitability measured by the ratio of Return On Assets (ROA) in pharmaceutical companies listed on the Indonesia Stock Exchange. The research sample was 45 pharmaceutical companies listed on the Indonesia Stock Exchange from 2011 to 2015, determined by the purposive sampling method. The data analysis technique uses multiple linear regression analysis. The results of this study are capital structure, which has a positive and significant effect on the profitability of pharmaceutical companies listed on the Indonesia Stock Exchange. Keywords : Profitability, Return on Assets, Capital Structure, Debt To Equity Ratio
Moderasi Good Corporate Governance pada Pengaruh Intellectual Capital terhadap Kinerja Keuangan Andi Harmoko Arifin
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 3 (2023): February 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i3.2556

Abstract

The condition of the domestic cement market is experiencing an oversupply so that it is in a very apprehensive condition or is on the verge of bankruptcy. Why is this happening because there is a predatory pricing policy, in which a cement company deliberately sells cement in Indonesia at a loss, so the government must also make more specific regulations governing various illegal business practices. The research objective is to analyze and test the effect of intellectual capital and on GCG, to analyze and test the effect of intellectual capital and GCG and to analyze and test the effect of intellectual capital on PT Semen Tonasa's financial performance through the GCG variable. Data collection was carried out using a survey method by selecting samples by purposive sampling among existing populations based on work units, the units of analysis in this study were organic employees, General Managers, Senior Managers, Managers and Supervisors, so that the sample used was 79 samples. In accordance with the hypothesis that has been formulated, in this study the analysis of the research data used Smart PLS (Partial Least Square) software. The results of the study show that intellectual capital has a significant positive effect on good corporate governance. intellectual capital has a significant positive effect on financial performance. good corporate governance has a significant positive effect on financial performance, and good corporate governance is able to moderate the relationship of Intellectual capital to financial performance in PT. Semen Tonasa, this shows that effective good corporate governance will increase intellectual capital and ultimately have an impact on increasing the company's financial performance.
Firm Value Volatility in View of Profit Performance and Practices Good Corporate Governance Andi Harmoko Arifin
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4503

Abstract

Researchers are interested in raising this title because, by implementing good corporate governance, good financial performance will also be achieved. Where, the role of Good Corporate Governance itself is as a system of control and balance or the art of directing and controlling a company to maximize its corporate value and maintain the long-term sustainability of the company. The type of research used in this research is quantitative research in a sociative way , namely research that focuses on testing theories through measuring the relationship between variables. The population in this study were 33 Consumer Goods sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the research period (2018 – 2021). Financial performance have a positive and significant effect on firm value in consumer goods companies on the Indonesia Stock Exchange in 2018-2021, the results of the partial test of the Good Corporate Governance variable have no negative effect and not significant to company value in consumer goods companies on the Indonesia Stock Exchange in 2018 -2021. The role of Good Corporate Governance itself is as a system of control and balance or the art of directing and controlling a company to maximize its corporate value and maintain the long-term sustainability of the company Kata Kunci: Financial performance, Firm value, Good Corporate Governance
INTELLECTUAL CAPITAL TERHADAP CAPITAL GAIN MELALUI CORPORATE PERFORMANCE Andi Harmoko Arifin
JURNAL LENTERA BISNIS Vol 12, No 1 (2023): JURNAL LENTERA BISNIS, Januari 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v12i1.793

Abstract

This research aims to find out and analyze the effect of Intellectual capital on capital gains through corporate performance. The characteristics of the sample data include data on the financial statements of 10 companies belonging to the automotive company group with a financial reporting period of 6 years. From this data, indicators are calculated using a ratio formula based on variable measurement indicators with statistical application programs, including SPSS version 21 (Statistical Program for Social Science) and AMOS (Analysis Moment of Structure) version 20, which are packages in the SEM (Structural Equation Model) program. ). The results of this study indicate that intellectual capital, which consists of value added capital employed, value added Human capital , and structural capital value has a positive and significant effect on corporate performance. Intellectual capital consists of value added capital employed, value added Human capital , and structural capital value through corporate performance has a positive and significant effect on capital gains. Intellectual capital consisting of value added capital employed, value added Human capital , and structural capital value has a positive and significant impact on capital gains. It indicates that increasing the intellectual capital budget will immediately increase the company's capital gains. Corporate performance has a positive and significant influence on capital gains. It suggests that the level of corporate performance will be followed by the rise and fall of the company's capital gains.Key words: Intellectual Capital, Capital Gain, Corporate Performance
PENTAS LITERASI RELIGI DAN SENI: MEMOTIVASI ANAK USIA DINI AGAR SEMAKIN MENUMBUHKAN AKHLAK KHARIMAH Widya Rizky Pratiwi; Andriyansah Andriyansah; Andi Harmoko Arifin; Zulkifli Sultan; Lukytta Gusti Acfira
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 5 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i5.1523-1532

Abstract

Anak usia dini merupakan pondasi dasar untuk pembentukan akhlak al-karimah. Olehnya, akhlak sangat penting ditanamkan sejak dini dan perlu menjadi perhatian kita bersama. Sehingga, sebagai wujud kepedulian dan respon terhadap berbagai tantangan di era perkembangan IPTEKS modern ini, tim dosen dari Universitas Terbuka melakukan pengabdian yang dikemas dengan tema “Membangun Budaya Literasi dan Meningkatkan Jiwa rabbani pada Anak Pendidikan Dasar di daerah Sub Urban”. PkM ini berupa pentas literasi religi dan seni dengan tujuan untuk memotivasi anak usia dini agar semakin menumbuhkan akhlak kharimah dalam diri masing-masing. Pelaksanaan Pengabdian kepada Masyarakat ini bekerjasama dengan pengurus Mushollah Al-Kamila, Sawangan Depok, Jawa Barat. PkM ini diikuti oleh 43 peserta lomba dengan empat kelompok lomba yaitu adzan, hapalan surat pendek, dan lomba mewarnai tingkat SD dan TK. Kegiatan PkM terdiri dari tiga tahap kegiatan yaitu analisis kebutuhan, persiapan, dan impelementasi yang dilakukan selama 4 bulan dengan puncak kegiatan di Bulan April 2023 bertepatan dengan Bulan Ramadhan. Implementasi kegiatan ini diawali dengan Sambutan, kemudian dilanjutkan dengan Edukasi terkait pentingnya menumbuhkan akhlak kharimah dalam pusaran kemajuan IPTEKS saat ini. Lalu berlanjut pada kegiatan ini yaitu pelaksanaan lomba atau pentas literasi religi dan seni beserta penjurian, dan pengumuman serta pemberian hadiah bagi pemenang. Kegiatan lalu ditutup dengan buka puasa bersama dan sholat magrib berjamaah. Kegiatan ini berlangsung lancar dan disambut sangat antusias oleh seluruh masyarakat Sub-Urban di daerah tersebut, baik dari anak-anak peserta lomba, para orang tua, maupun pengurus mushollah. Pada akhirnya, pelaksanaan Pengabdian kepada Masyarakat (PkM) berupa pentas literasi religi dan seni ini diharapkan dapat semakin memotivasi anak usia dini agar semakin menumbuhkan akhlak kharimah. 
Study on The Acceleration of Economic Recovery for Makassar City Anas Iswanto Anwar; Andi Harmoko Arifin; Sri Undai Nurbayani; Rakhmat Nurul Prima Nugraha; Abdul Rahman; Hasan Basri Umar
International Business and Accounting Research Journal Vol 6, No 2 (2022): July 2022
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v6i2.266

Abstract

This study aims to identify the leading sectors of the City of Makassar in order to realize the acceleration of the economic recovery of the City of Makassar on a strong and sustainable sector basis. By using the analysis method Static Location Quotient, Dynamic Location Quotient, Growth Ratio model and overlay. The main data source in this study is ADHK GRDP from 2015 to 2021 which is available at the Central Bureau of Statistics (BPS) for Makassar City and South Sulawesi Province. The results of the LQ analysis show that only 4 sectors are not included in the base sector including the Agriculture, Forestry and Fishing Sectors; Electricity and Gas; Transportation and Storage. While the results of the DLQ analysis show four sectors with fast growth rates and are leading sectors from the results of the LQ analysis, namely Transportation and Storage; Public Administration and Defence, Compulsory, Social Security; Human Health and Social Work Activities. As an effort to accelerate economic recovery, sectors that were superior according to LQ calculations, prospective according to DLQ, and included in MRP and overlay classification were selected, namely Manufacturing and Accomodation, and Food Service Activities.
Stimulating EFL Students' Motivation and Eagerness to Speak through an English Village Pratiwi, Widya Rizky; Gusti, Herdie Idriawien; Acfira, Lukkyta Gusti; Khadijah Maming; Andriyansah, Andriyansah; Arifin, Andi Harmoko
CARADDE: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2023): Agustus
Publisher : Ilin Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31960/caradde.v6i1.1983

Abstract

Most Indonesian researchers prove that learning English is considered difficult and tedious. However, the English Village differs from learning English in formal schools. English Village is designed as a place for students to learn English by directly practicing their speaking skills in an authentic environment and communicating with fun activities. English Village is held in collaboration with the Widyasatya Learning Centrum team, Bulukumba English Meeting Club, and Yayasan Pendidikan Umboh. This study was designed as a qualitative descriptive with a participant observation approach to describe the process of implementing English Village at PKBM Nadya, Kel. Ballasaraja, Kab. Bulukumba. 21 students and five instructors were involved in this activity. Data collection was observation and photos. Then the data is analyzed in six steps, from preparing raw data to drawing conclusions. This study found that English Village consists of fun activities; pre-test, self-introduction, sharing materials, art performance, games, discussion, gymnastic and outbound, and post-test. This English village enhances the students' cognitive and metacognitive domains that impact the improvement of students‘ motivation and eagerness to speak English. Therefore, this study promotes the English Village as an activity that can be used as a solution for teaching English in Indonesia. \]
Peningkatan Kreativitas Guru Paud di Kota Tangerang dalam Membuat Media Pembelajaran Berbasis Canva Andi Harmoko Arifin; Widya Rizky Pratiwi; Andriyansah Andriyansah; Zulkifli Sultan
Journal Of Human And Education (JAHE) Vol. 4 No. 1 (2024): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i1.571

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan aplikasi Canva terhadap peningkatan kreativitas guru PAUD di Tangerang. Metode penelitian yang digunakan adalah eksperimen semu dengan desain pretest-posttest control group. Sampel penelitian terdiri dari 30 guru PAUD di Tangerang yang dibagi menjadi kelompok eksperimen dan kelompok kontrol. Kelompok eksperimen diberikan pelatihan penggunaan aplikasi Canva sebagai media pembelajaran, sedangkan kelompok kontrol tidak diberikan pelatihan. Data dikumpulkan melalui tes kreativitas sebelum dan setelah pelatihan. Hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan dari penggunaan aplikasi Canva terhadap peningkatan kreativitas guru PAUD di Tangerang. Guru PAUD yang menggunakan aplikasi Canva sebagai media pembelajaran memiliki kreativitas yang lebih tinggi dibandingkan dengan guru PAUD yang tidak menggunakan aplikasi Canva. Oleh karena itu, penggunaan aplikasi Canva dapat menjadi alternatif yang efektif dalam meningkatkan kreativitas guru PAUD di Tangerang.
Co-Authors Abdul Rahman Acfira, Lukkyta Gusti Anas Iswanto Anwar Andriyansah . Gusti, Herdie Idriawien Hasan Basri Umar Khadijah Maming Lukytta Gusti Acfira Rakhmat Nurul Prima Nugraha Risnayanti Andi Djamro Sri Undai Nurbayani SULTAN, ZULKIFLI Widya Rizky Pratiwi, Widya Rizky