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All Journal MIX : Jurnal Ilmiah Manajemen JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) EKUITAS (Jurnal Ekonomi dan Keuangan) Penentuan harga obligasi dan teori tingkat bunga JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Khazanah Sosial JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan Jurnal Bisnis, Manajemen, dan Ekonomi Economics and Digital Business Review Jurnal Disrupsi Bisnis Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Formosa Journal of Applied Sciences (FJAS) Formosa Journal of Sustainable Research (FJSR) Asian Journal of Community Services (AJCS) Jurnal Ilmiah Pendidikan Holistik (JIPH) Journal of Finance and Business Digital (JFBD) Asian Journal of Management Analytics Asian Journal of Applied Business and Management (AJABM) Electronic Journal of Education, Social Economics and Technology International Journal of Management and Business Intelligence (IJMBI)
Deri Firmansyah
Jurusan Manajemen STIE Pasim Sukabumi Jawa Barat
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Social Learning Theory: Cognitive and Behavioral Approaches Deri Firmansyah; Dadang Saepuloh
Jurnal Ilmiah Pendidikan Holistik (JIPH) Vol. 1 No. 3 (2022): December 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jiph.v1i3.2317

Abstract

Social learning theory (SLT) and social cognitive theory (SCT), identify learning as a dynamic interaction between people, environment, and behavior. Engagement in a social context involves a dual process of making meaning. This study focuses on the concepts of SLT and SCL theorized by Albert Bandura, complemented by other relevant literature. Behavioral theory begins with studying the theory of behaviorism postulated by Skinner, supplemented by some other relevant literature afterwards. To meet this objective, three stages of systematic literature review were adapted and developed, namely planning, implementation, and reporting. Also a database search with a snow ball approach was chosen, in order to complete the lack of necessary information and data. These stages serve as a framework for the operationalization of this article, data extraction and synthesis, discussion of the findings of the study are described, ending with presenting conclusions and recommendations.
HEXA HELIX: KOLABORASI QUADRUPLE HELIX DAN QUINTUPLE HELIX INNOVATION SEBAGAI SOLUSI UNTUK PEMULIHAN EKONOMI PASCA COVID-19 Deri Firmansyah; Asep Suryana; Asep Achmad Rifa’i; Acep Suherman; Dwinanto Priyo Susetyo
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 6 No 4 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2022.v6.i4.4602

Abstract

Pandemi COVID-19 telah membawa dampak serius terhadap krisis kesehatan, ekonomi, transportasi dan industri lainnya. Diberlakukannya lockdown atau PSBB jelas berdampak terganggunya operasional berbagai sektor ekonomi. Tujuan dilakukannya penelitian ini untuk mendeskripsikan konsep kolaborasi Quadruple Helix dan model Quintuple Helix Innovation bagian dari inisiatif kolaborasi, inovasi dan sinergi antar multi aktor untuk membantu menemukan solusi sebagai upaya pemulihan ekonomi nasional pasca COVID-19 dalam mengimplementasikan kebijakan pemerintah. Metode kualitatif deskriptif dipilih dengan menggunakan data sekunder yang berasal dari berbagai literatur, seperti buku-buku, artikel, home page untuk mengakses data informasi yang relevan dengan konsep kolaborasi Quadruple Helix yaitu pemerintah, akademisi, perusahaan dan masyarakat. Teknik analisis dilakukan dengan analisis deskriptif. Temuan menunjukkan bahwa konsep kolaborasi Quadruple Helix ini solusi untuk pemulihan ekonomi nasional dapat mengacu pada struktur, proses, input dan output. Model Quintuple Helix Innovation memandang lebih komprehensif akan pentingnya kemampuan adaptasi dan kesesuaian interaksi dengan kondisi lingkungan sosial pada setiap proses dari struktur, proses itu sendiri, input dan output beserta evaluasinya. Hexa Helix sebagai sintesa kualitatif dari QH dan QHI dilakukan dengan mempertimbangkan keterlibatan peran UMKM.
Factors Affecting the Application of Management Accounting to MSMEs Asep Suryana; Asep Achmad Rifa'i; Deri Firmansyah
Asian Journal of Applied Business and Management Vol. 2 No. 1 (2023): February, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v2i1.2923

Abstract

The success of an enterprise depends on many managerial decisions that are based on accounting information, in particular management accounting (MA). There are several factors that influence the application of MA in individual and group business, entrepreneurship and MSMEs. This study examines and analyzes the factors that influence the application of MA to MSMEs with HR's Skills, business characteristics, business environment and business strategy. The research sample was 34 MSMEs actors, using purposive sampling techniques. Research findings prove that human resource skills, business characteristics, business environment, and business strategy have a significant positive effect on the application of MA both individually and simultaneously. Management accounting seems to continue to be a scientific tool for managers to carry out operations, control and decision-making in a satisfactory way. The effectiveness of implementing MA is increasingly important to improve operating efficiency and management performance.
Market Orientation as a Culture Aspect: Marketing and Leadership Style of Principals Deri Firmansyah; Dadang Saepuloh; Beni Kurniawan
Formosa Journal of Applied Sciences Vol. 2 No. 2 (2023): February 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i2.3085

Abstract

Relationship marketing as an important approach in designing and implementing marketing plans and strategies in education and other organizations. Market orientation (MO) often underlies the development and implementation of successful marketing strategies and marketing relationships in any organization. This study aims to describe and describe market orientation as aspects of school culture, the role of principals in marketing schools, adaptation and combination of adaptive and innovative new marketing mix models in the digital age. The findings, the three components of MO were adapted into school culture, namely customer orientation, competitor orientation, and coordination between functions.
Entrepreneurial Performance Model: A Business Perspective in the Digital Economy Era Deri Firmansyah; Rahma Wahdiniwaty; Isniar Budiarti
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 4 No. 2 (2023): Jurnal Bisnis, Manajemen dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbme.v4i2.1106

Abstract

The adequacy of digital literacy (DL) among entrepreneurs can trigger the birth of readiness and ability to carry out digital transformation (DT) in relevant business processes and models in the digital economy era to improve entrepreneurial performance with better competitiveness. Also the existence of an entrepreneurial commitment to market orientation (MO) will facilitate business success. This research identifies and explores entrepreneurial performance (EP) models in the digital economy era in terms of DT, DL and MO mediation. The path analysis model was used to test the combined interaction of DT and DL with EP, and the MO relationship that mediates all three. The findings, DT and DL had a significant positive effect on MO both individually and jointly. DT directly has a significant positive effect on EP, also DL directly has a significant positive effect on EP. Sobel test results, it is known that DT has an insignificant positive effect on EP through MO, while DL has a significant positive effect on EP through MO. MO has the mediating effect of DT and DL relationships in influencing EP, consequently MO has a positive impact on EP. This research offers a framework for the performance model of entrepreneurship in a business perspective in the era of the digital economy. The adoption and modification of marketing mix factors into new marketing mix models is necessary to support the implementation of strategies and practices. An exploration of the influence of innovative new marketing mix models on DT practices, DL readiness and MO clarity in the context of entrepreneurship, as well as their implications for business performance, can be considered as future research directions.
Penentuan Harga Jual: Harga Pokok Produksi dan Ekspektasi Laba Deri Firmansyah; Hari Mulyadi; Dwinanto Priyo Susetyo
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol. 9 No. 2 (2023): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v9i2.8808

Abstract

The purpose of this study is to analyze the relationship between cost of goods produced and profit expectations in influencing the determination of selling prices. This research uses a mix method approach. Research samples during 5 reporting periods with purposive sampling techniques. Secondary data as the primary source with time series data characteristics. A multiple linear regression model is selected and a model feasibility test is performed. Research findings, that the relationship between cost of goods produced and profit expectations can predict the determination of selling prices. The cost of goods produced and profit expectations have proven to have a positive and significant effect on determining selling prices, both individually and simultaneously. The implication, a selling pricing strategy requires complete cost information and the practice emphasizes conformity. Determination of selling prices as a determination of a strategy is quite complicated, the cost factor is not the only one considered. External factors beyond control remain the basis for consideration, as much as possible must be recognized to support the success of decision making on selling price strategies. The right conditions to increase or decrease the selling price of a product/service still require investigation. This can serve as a future research direction.
Prediction of Innovation Capability: the Role of Mediation in the Relationship between Digital Transformation and Competitiveness with the PLS-SEM Model Deri Firmansyah; Rahma Wahdiniwaty
International Journal of Management and Business Intelligence Vol. 1 No. 2 (2023): August 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijmbi.v1i2.238

Abstract

The importance of happiness management This study explores the mediating role of innovation capabilities (IC) on the relationship of digital transformation (DT) and competitiveness (CP), by proposing model construction. Four research questions and four hypotheses were posed. The survey method was carried out by distributing research instruments to 98 respondents, the collected data was used to analyze the relationship between digital transformation, innovation ability and competitiveness, also used to test hypotheses. Evaluation of predictions through structural equation models with partial least squares-structural equation modeling (PLS-SEM). Research findings show that digital transformation directly has a significant positive effect on competitiveness. Digital transformation directly has a significant positive effect on competitiveness. Digital transformation has a significant positive effect on innovation capabilities. The innovation capability has a significant positive influence on competitiveness. Innovation capabilities are proven to have a mediating effect on the influence of digital transformation on competitiveness.
The Effect of Profitability and Liquidity on Dividend Policy Dwinanto Priyo Susetyo; Astrid Gloria Frankus; Deri Firmansyah
International Journal of Management and Business Intelligence Vol. 1 No. 2 (2023): August 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijmbi.v1i2.245

Abstract

This study examines the relationship between profitability projected by ROE and liquidity by CR to predict its effect on projected dividend policy with dividend payout ratio (DPR) in food and beverage sector manufacturing companies listed on the stock exchange market. Design and method of analysis, estimation of pandel data regression models with CEM, FEM and REM approaches using the EViews v.12 program. Approach model selection with Chow test, Hausman test, and LM test. The classical assumption test refers to the results of the best panel data regression model selected. The feasibility evaluation of the model was carried out by regression analysis of panel data, and analysis of the coefficient of determination, as well as the t test and F test, at a = 0.05. The results of the study, FEM as a regression model of selected panel data. Evaluation of the feasibility of the model, ROE and CR can predict changes in DPR behavior, although there is an inverse relationship of CR with DPR. The joint contribution of ROE and CR has a high ability to predict and influence the DPR. ROE has a significant negative effect on the DPR. CR has no influence on the DPR. Together, ROE and CR have proven to have a significant positive effect on the DPR.
Contemporary Mask Theory: The Study of Behavior and Personality – A Behavioral Approach to Management and Accounting Deri Firmansyah; Dwinanto Priyo Susetyo; Rahma Wahdiniwaty; M. Yani Syafei; Abdisamad Abdirahman Omar
Electronic Journal of Education, Social Economics and Technology Vol 5, No 2 (2024)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v5i2.245

Abstract

The mask of theory speaks of something more vague than the face of nature. The contemporary theoretical mask in this study adopts Mask behavioral approach to management and accounting in organizations. The potential impact caused by the personality of an individual wrapped in falsehood behind the face of the mask on the organizational climate and organizational performance, was also reviewed. To meet this objective, systematic literature review in the style of narrative review (NR) is carried out on several journals that contain relevant content. Findings, behavior, and interactions in the organizational environment are also inseparable from masks or personas. If the connotation is negative by prioritizing pretense and falsehood, perhaps hypocrisy will grow and lose trust among individual employees, accountants and leadership or may be able to collapse team solidarity and organizational strength. On the basis of any fraud model, financial fraud in organizations is inseparable from the aspect of individual work behavior personally or as a work team or cooperation in other parties internally and externally, opportunities seem to exist to be created by using masks so that they can still be trusted by other parties so that they are not seen in realizing their negative ideas, There are certain patterns of behavior that individuals usually show when fraud is. The implication is that whenever it is necessary to have our initiation and sensitivity to the behavior and temptation of an elegant personality in a mask, of course this is for those who describe compromise with the face of hypocrisy. The novelty of the narrative model in this paper is also explained.
Co-Authors A Idun Suwarna Abdisamad Abdirahman Omar Acep Suherman Agung Laksana Anis Siti Aisah Asep Achamd Rifa’i Asep Achmad Rifa'i Asep Achmad Rifa'i Asep Achmad Rifa'i Asep Achmad Rifa'i Asep Achmad Rifa’i Asep Achmad Rifa’i Asep Suryana Asep Suryana Asep Suryana Asep Suryana Asep Suryana Asep Suryana Asep Suryana Astrid Gloria Frankus Beni Kurniawan Dadang Saepuloh Dede Dede Dede Dede Dede Dede Dr Dwinanto P. Susetyo Dwinanto Priyo Susetyo Dwinanto Priyo Susetyo Dwinanto Priyo Susetyo Dwinanto Priyo Susetyo Dwinanto Priyo Susetyo Dwinanto Priyo Susetyo Eka Pranajaya Eka Pranajaya Hari Mulyadi Isniar Budiarti M. Yani Syafei Mira Sumira Neneng Yanti Andriani Rahma Wahdiniwaty Rahma Wahdiniwaty Rahma Wahdiniwaty Rahma Wahdiniwaty Ratna Mandasari Teddy Setiawan Teddy Setiawan Teddy Setiawan