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All Journal Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Jurnal Mantik JURNAL ILMIAH FEASIBLE (JIF) Bisman (Bisnis dan Manajemen): The Journal of Business and Management ARIKA Cakrawala Repositori Imwi Jurnal Disrupsi Bisnis EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Jurnal Visi Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Public Relations (J-PR) Winter Journal: IMWI Student Research Journal Jurnal Multidisiplin Madani (MUDIMA) Journal Of Human And Education (JAHE) Jurnal Ekonomi, Bisnis dan Manajemen JURNAL AKUNTANSI DAN BISNIS Jurnal Pijar : Studi Manajemen dan Bisnis The Eastasouth Management and Business Jurnal Adijaya Multidisiplin Marketgram Journal Fastabiq: Jurnal Studi Islam Jurnal Salingka Nagari Jurnal Kolaborasi Akademika
Ce Gunawan
Universitas Sains Indonesia
Religion Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Nursing Social Sciences Other

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Peran Aspek Hukum Akuntansi, Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Manufaktur Subsektor Makanan Dan Minuman di Bursa Efek Indonesia Dorce Doan; Ade manggala Hardianto; Zahra Malinda Putri; Ce Gunawan; Yuli Novitasari
Jurnal Adijaya Multidisplin Vol 3 No 5 (2025): Jurnal Adijaya Multidisiplin (JAM)
Publisher : PT Naureen Digital Education

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Abstract

Ketidakharmonisan antara ketatnya penerapan regulasi pasar modal dengan masih terjadinya berbagai pelanggaran menunjukkan belum optimalnya efektivitas pengawasan di sektor tersebut. Kondisi ini berpotensi menurunkan nilai perusahaan karena menurunnya kepercayaan investor serta meningkatnya risiko dan beban kepatuhan yang harus ditanggung. Penelitian ini bertujuan untuk menganalisis pengaruh aspek hukum akuntansi, profitabilitas, leverage, dan ukuran perusahaan terhadap nilai perusahaan pada subsektor manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode regresi data panel. Sampel terdiri dari 12 perusahaan yang dipilih melalui teknik purposive sampling, sehingga diperoleh total 60 observasi. Data penelitian bersumber dari laporan keuangan tahunan perusahaan sebagai data sekunder. Hasil analisis menunjukkan bahwa secara parsial, variabel aspek hukum akuntansi, profitabilitas, dan ukuran perusahaan tidak memiliki pengaruh signifikan terhadap nilai perusahaan, sedangkan leverage berpengaruh positif dan signifikan. Secara simultan, keempat variabel independen terbukti memberikan pengaruh signifikan terhadap nilai perusahaan. Temuan ini menegaskan bahwa pengelolaan struktur modal yang optimal serta kepatuhan terhadap prinsip-prinsip hukum akuntansi mampu meningkatkan kepercayaan investor, memperkuat transparansi pelaporan keuangan, dan mendorong peningkatan nilai perusahaan di pasar modal Indonesia.
Digital Industry: Talent Mapping and Triple Helix Partnerships for Strengthening Services Exports Yoki Muchsam; Mochamad Afrizal Maulana; Cegunawan Cegunawan; Mulfi Sandi Yuda
The Eastasouth Management and Business Vol. 4 No. 02 (2026): The Eastasouth Management and Business (ESMB)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esmb.v4i02.852

Abstract

The digital industry is rapidly expanding and serves as a crucial driver of the global economy. However, developing countries like Indonesia are confronted with a significant digital talent gap and insufficient structured collaboration among government, industry, and academia, which hinders their competitiveness in the digital services export market. This study aims to review academic and policy literature on digital talent mapping and the Triple Helix model (government, industry, academia) as strategic tools to enhance digital services exports, particularly in emerging economies like Indonesia. Employing a systematic literature review (SLR) methodology, the study follows five phases: problem identification, literature search, inclusion and exclusion criteria, data extraction and synthesis, and thematic analysis, synthesizing insights from 25 publications dated between 2023 and 2025. The findings reveal that advanced economies have effectively integrated talent mapping with the Triple Helix model to foster growth in digital services exports. In contrast, Indonesia faces several challenges, including outdated curricula, a lack of integrated labor market data, and weak cross-sectoral coordination. The study highlights the necessity for further research to explore innovative solutions and collaborative frameworks that can address these challenges, ultimately enhancing Indonesia's capacity to compete in the global digital services market.
Technology adoption as a pathway to financial inclusion in the digital economy: A study of Indonesian SME’s Febriyanti, Intan Rike; Herdiani, Herni; Gunawan, Ce; Zahra, Zalfa Alifah
Jurnal Mantik Vol. 9 No. 4 (2026): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v9i4.6852

Abstract

Financial inclusion remains a pressing challenge for Indonesian MSMEs, with nearly 70% of enterprises still facing limited access to formal financial services. In the era of rapid digital transformation, the digital economy presents an opportunity to reduce this gap by enabling broader access through technology-driven platforms. This study aims to examine the influence of the digital economy on financial inclusion, as well as to investigate the mediating role of technology adoption based on the Technology Acceptance Model (TAM). Utilizing a quantitative research design, data were collected through a validated questionnaire from 350 MSME actors in Sukabumi, Indonesia. Structural Equation Modeling using Partial Least Squares (SEM-PLS) was applied to analyze both the measurement and structural models. The results reveal that the digital economy significantly affects both financial inclusion and technology adoption. Furthermore, technology adoption has a positive and significant impact on financial inclusion, and also serves as a partial mediator between the digital economy and financial inclusion. These findings underscore the critical role of behavioral acceptance in the successful implementation of digital financial services. This study contributes to the development of an integrated framework that combines structural and behavioral perspectives, offering practical insights for policymakers and digital service providers aiming to foster inclusive economic growth through technology-driven financial access.
Marketing Knowledge Management dan Inovasi Media Digital sebagai Determinan Kinerja UMKM Gunawan, Ce; Raspati, Galih
Jurnal Salingka Nagari Vol. 4 No. 2 (2025): Jurnal Salingka Nagari
Publisher : Universitas Negeri Padang

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Abstract

This study aims to examine the influence of Marketing Knowledge Management (MKM) and Digital Media Innovation on SME Performance within the context of digital economic transformation in Indonesia. The research is motivated by the growing need for digitalization among small and medium enterprises (SMEs), which is often constrained by limited knowledge management capabilities and uneven technological innovation adoption. A quantitative associative approach was employed, utilizing primary data collected through questionnaires from 100 SME owners in West Java Province. Multiple regression analysis was conducted to test the relationships among variables. The results indicate that digital media innovation has a positive and significant effect on SME performance, while MKM does not show a direct significant impact, although it may exert an indirect influence through digital innovation. These findings reinforce the Resource-Based View and Dynamic Capability Theory, emphasizing that knowledge-based and technology-driven innovation constitute key strategic resources for enhancing competitive advantage among SMEs. Theoretically, this research contributes to expanding the understanding of the synergistic relationship between marketing knowledge management and digital innovation in improving business performance. Practically, the study implies that SMEs should strengthen their digital capabilities and integrate knowledge management strategies with digital innovation practices to achieve sustainable growth in a knowledge-driven economy.
Pengaruh E-Service Quality dan Application Quality terhadap E-Loyalty melalui E-Satisfaction sebagai Mediasi: (Studi pada Mahasiswa Gen Z Pengguna Shopee Kota Bandung) Mutiara Permatasari; Karyadi Karyadi; Ce Gunawan
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 9 No. 1 (2026): Februari
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/bisman.v9i1.4680

Abstract

This study aims to analyze the influence of E-Service Quality and Application Quality on E-Loyalty, with E-Satisfaction as a mediating variable, among Generation Z students who use the Shopee app in Bandung. The rapid growth of e-commerce requires companies to understand the factors that can maintain customer loyalty amid intense digital competition. The research method used is quantitative with a descriptive and confirmatory approach. Data were collected through the distribution of questionnaires to 120 respondents selected using non-probability sampling techniques. Data analysis was conducted using Partial Least Squares (PLS)-based Structural Equation Modeling (SEM) to test the relationships among variables and the mediating effect. The results indicate that E-Service Quality and Application Quality have a positive and significant influence on E-Satisfaction. Furthermore, E-Service Quality, Application Quality, and E-Satisfaction were found to have a positive and significant influence on E-Loyalty. The mediation test results confirm that E-Satisfaction plays a significant role in mediating the influence of service quality and application quality on user loyalty. These findings indicate that to build long-term loyalty among Generation Z, Shopee must prioritize the technical quality of the application and the reliability of services capable of consistently creating user satisfaction.
PENGARUH GREEN ACCOUNTING, KEPEMILIKAN SAHAM PUBLIK, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CSR SEKTOR PERTAMBANGAN DI PERIODE BEI 2021-2024 Anita Maryanti Sari; Ade Manggala Hardianto; Muhammad Panca Prana Mustaqim Sinaga; Ce Gunawan; Yuli Novitasari
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1421

Abstract

This research is motivated by the limited consistency of CSR disclosure among mining companies, which have a significant impact on environmental and social aspects. The study aims to analyze the influence of green accounting, public share ownership, and profitability on CSR disclosure. The research employs a quantitative method with a descriptive-associative approach. Data were analyzed using panel data regression with a Fixed Effect Model (FEM), determined based on the Chow and Hausman tests. The results show that, partially, green accounting, public share ownership, and profitability do not have a significant effect on CSR disclosure. However, simultaneously, these three variables influence CSR. These findings indicate that individually, the variables have not yet become determining factors in CSR disclosure practices, but collectively they still contribute to the company's non-financial reporting.
ANALISIS GAYA HIDUP DIGITAL GENERASI Z DALAM PENGAMBILAN KEPUTUSAN INVESTASI SAHAM DI KOTA BOGOR: ANALISIS GAYA HIDUP DIGITAL GENERASI Z DALAM PENGAMBILAN KEPUTUSAN INVESTASI SAHAM DI KOTA BOGOR Bunga Agustin; Ce Gunawan
Jurnal Pijar Vol 4 No 3 (2026): Jurnal Pijar : Studi Manajemen dan Bisnis
Publisher : PT Naureen Digital Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65096/pmb.v4i3.2085

Abstract

Perkembangan teknologi digital telah mengubah pola perilaku masyarakat, khususnya Generasi Z, dalam berbagai aspek kehidupan termasuk aktivitas investasi saham. Penelitian ini bertujuan menganalisis bagaimana gaya hidup digital Generasi Z memengaruhi proses pengambilan keputusan investasi saham di Kota Bogor. Penelitian menggunakan pendekatan kualitatif fenomenologis dengan teknik wawancara mendalam, observasi, dan dokumentasi terhadap delapan informan Generasi Z yang aktif berinvestasi saham. Hasil penelitian mengungkap bahwa intensitas penggunaan perangkat digital rata-rata 8–12 jam per hari telah menjadikan media sosial, aplikasi investasi, dan komunitas online sebagai ekosistem informasi investasi yang saling terhubung. Investor berpengalaman cenderung memanfaatkan platform digital sebagai alat bantu analisis mandiri, sementara investor pemula lebih bergantung pada rekomendasi konten kreator di media sosial. Fenomena Fear of Missing Out (FOMO) dan information overload muncul sebagai dampak negatif dari intensitas konsumsi informasi digital yang tinggi. Di sisi lain, platform digital turut mendorong peningkatan literasi keuangan melalui konten edukasi investasi yang mudah diakses. Gaya hidup digital terbukti menjadi faktor determinan signifikan yang memengaruhi kualitas pengambilan keputusan investasi Generasi Z, sehingga peningkatan literasi keuangan digital menjadi kebutuhan mendesak bagi investor muda.
Co-Authors AA Sudharmawan, AA Abidin, Bj Zaenal Ade Manggala Hardianto, Ade Manggala Andi Nurul Habibah Anita Maryanti Sari Bambang Somantri Bunga Agustin Bunyana Bunyana Chrisulianti, Rizki Cici Hestia dewi herawati Dorce Doan Elisya Pramana Putri Ellya Pratiwi Erika Desi Lestari Fany Mulyono Febrianti, Intan Rieke Febriyanti, Intan Rike Gagas Agassi Pangdugi Galih Raspati Gita Sagita Hamdalah, Farhan Helma Mulia Herdiani, Herni Hesti Nuramdini Inggri Septianie Intan Rike Febriyanti Isriyani Isriyani Karyadi Karyadi Mariati Tirta Wiyata Mariati Tirta Wiyata Maulana, M Afrizal Moch. Sopian Zaelani Mochamad Afrizal Maulana Muchsam, Yoki Muhammad Panca Prana Mustaqim Sinaga Mulfi Sandi Yuda Mutiara Permatasari Novitasari, Yuli Nuramdini, Hesti Pangdugi, Gagas Agassi Pratiwi, Ellya Purwanto Rahardjo Putri Gartina Ramadhan, Hikmah Ratri Candrasari Reza Gustiani Ratu Ricky Herdiana Rico Syahputra Rikha Ihwanti Rina Riska Nanda Rizki Chrisulianti Saepudin, Asep Shinta Nurliawan Sari SHOLEHUDIN, MUHAMMAD Siswanti Sri Siswanti Taslim, Muhammad Tiara Cantika Putri Umban Adi Jaya Widia Wijaya, Bambang Somantri Wijaya, Zeffanya Radhael Yolanda Tri Damayanti Yuli Novitasari Zahra Malinda Putri Zahra, Zalfa Alifah Zulkarnain Zulkarnain