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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.
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 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

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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.
PENGARUH USER GENERATED CONTENT DAN BRAND TRUST TERHADAP PURCHASE INTENTION STUDI PADA PRODUK KOSMETIK SANIYE DI KOTA BANDUNG Nida Shalihah; Karyadi; Ce Gunawan
MBA Journal – Management, Business Administration, and Accounting Journal Vol. 2 No. 02 (2026): MBA Journal – Management, Business Administration, and Accounting Journal
Publisher : Universitas Sains Indonesia Publishing

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Abstract

Perkembangan media sosial dan pemasaran digital telah mendorong perubahan perilaku konsumen dalam memperoleh informasi serta membentuk minat beli terhadap suatu produk, khususnya pada industri kosmetik. Produk kosmetik Saniye sebagai salah satu merek yang dipasarkan melalui platform digital menghadapi persaingan yang ketat sehingga diperlukan strategi yang mampu meningkatkan Purchase Intention konsumen. Penelitian ini bertujuan untuk menganalisis pengaruh User Generated Content dan Brand Trust terhadap Purchase Intention pada produk kosmetik Saniye di Kota Bandung. Metode penelitian yang digunakan adalah metode kuantitatif dengan teknik survei, di mana kuesioner disebarkan kepada 100 responden mahasiswi di Kota Bandung yang mengetahui produk kosmetik Saniye. Teknik pengambilan sampel menggunakan purposive sampling sesuai dengan kriteria penelitian. Data dianalisis menggunakan regresi linier berganda dengan bantuan perangkat lunak IBM SPSS Statistics versi 32. Hasil penelitian menunjukkan bahwa User Generated Content dan Brand Trust berpengaruh signifikan secara simultan maupun parsial terhadap Purchase Intention.Temuan ini menunjukkan bahwa konten yang dibuat pengguna serta tingkat kepercayaan terhadap merek menjadi faktor penting yang mampu meningkatkan minat beli konsumen terhadap produk kosmetik Saniye. Hasil penelitian ini diharapkan dapat menjadi masukan bagi perusahaan kosmetik dalam merancang strategi pemasaran digital yang lebih efektif melalui optimalisasi media sosial dan penguatan kepercayaan merek konsumen. Kata Kunci: User Generated Content; Brand Trust ; Purchase Intention; Kosmetik Saniye  
Marketing Knowledge Management dan Inovasi Media Digital sebagai Determinan Kinerja UMKM Ce Gunawan; Galih Raspati
Jurnal Salingka Nagari Vol. 4 No. 2 (2025): Jurnal Salingka Nagari
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jsn.v4i2.347

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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.
Digital Entrepreneurial Orientation, Social Media Capability, and SME Performance: Evidence from Indonesian Local Economies Ce Gunawan; Galih Raspati; M. Afrizal Maulana
TIJAB (The International Journal of Applied Business) Vol. 10 No. 2 (2026): JUNE 2026
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v10.I2.2026.86070

Abstract

Background: Digital transformation has reshaped the business landscape, making digitalization a key driver of competitiveness. This shift is important for Micro, Small, and Medium Enterprises (MSMEs), given their strategic role within Indonesia's economic. Although MSMEs contribute substantially to national GDP and employment, many remain unable to leverage digital technologies to drive performance improvements fully. Prior empirical investigations have produced mixed findings regarding the influence of Digital Entrepreneurial Orientation (DEO) on firm performance, suggesting that factors such as Social Media Capability (SMC) may play a mediating role in explaining these inconsistencies. Objective: This study examines (1) how Digital Entrepreneurial Orientation (DEO) affects SME performance; (2) DEO's impact on Social Media Capability (SMC); (3) the effect of SMC on SME performance; and (4) how SMC mediates the DEO-SME performance relationship. Method: This study used SEM-PLS to analyze survey data from 100 West Java MSME owners or managers involved in digital operations. This research examined relationships among digital entrepreneurial orientation (a firm’s approach to digital opportunities), social media capability (the use of social media tools), and organizational performance. Results: The analysis demonstrates that DEO exerts both direct and indirect effects on SME performance, with SMC functioning as a significant conduit between the two. Specifically, firms that cultivate stronger social media capabilities are better positioned to translate their digital entrepreneurial orientation into tangible gains in innovation output, customer engagement quality, and operational efficiency. Conclusion: The results confirm that both DEO and SMC contribute meaningfully to MSME performance outcomes, validating the complementarity between the Resource-Based View and Dynamic Capability Theory. From a pragmatic point of view, the study indicates that it is important to introduce digital capacity-building programmes to encourage innovation, risk-taking, and proactive digital behaviour in the evolving digital economy, thereby improving MSMEs' competitiveness.   Keywords: Digital Entrepreneurial Orientation; Dynamic Capability; Indonesia; SME Performance; Social Media Capability
Linking Entrepreneurial Knowledge to Business Performance through Competence Ce Gunawan; Galih Raspati
Indonesian Journal of Business and Entrepreneurship Research Vol. 4 No. 3 (2026): Vol. 4, No. 3, August 2026: Indonesian Journal of Business and Entrepreneurship
Publisher : Department of Business and Entrepreneurship, Faculty of Economics and Business, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/ijober.v4i3.234

Abstract

The food and beverage (F&B) MSME sector plays a strategic role in Indonesia’s economy, particularly in supporting employment creation, value-added production, and local economic development. Grounded in the Resource-Based View (RBV), this study examines how entrepreneurial knowledge as an intangible resource contributes to business performance through entrepreneurial competence as a capability mechanism. This study aims to analyze the effect of Entrepreneurial Knowledge on Business Performance through Entrepreneurial Competence among F&B MSMEs in West Java. A quantitative approach was employed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Data were collected through a structured questionnaire from 110 F&B MSMEs in West Java selected using purposive sampling. The results show that Entrepreneurial Knowledge has a positive and significant effect on Entrepreneurial Competence and Business Performance. Entrepreneurial Competence also has a positive and significant effect on Business Performance . Furthermore, Entrepreneurial Competence significantly mediates the relationship between Entrepreneurial Knowledge and Business Performance. The model explains 9.6% of the variance in Entrepreneurial Competence and 46.9% of the variance in Business Performance. The positive Q²predict values for Entrepreneurial Competence and Business Performance indicate that the model has predictive relevance. These findings confirm that entrepreneurial knowledge improves business performance not only directly but also indirectly by strengthening entrepreneurial competence. The study contributes to RBV-based entrepreneurship literature by demonstrating the knowledge–competence–performance mechanism in the specific context of F&B MSMEs in West Java. Practically, the findings suggest that MSME development programs should integrate entrepreneurial knowledge enhancement with competency-based training, digital literacy, innovation capability, and sector-specific business assistance.