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All Journal JURNAL MANAJEMEN DAN AKUNTANSI Journal of Economics, Business, & Accountancy Ventura Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Management and Economics Journal (MEC-J) Conference on Innovation and Application of Science and Technology (CIASTECH) JIM (Jurnal Ilmu Manajemen) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Jurnal Ilmiah Wahana Pendidikan juremi: jurnal riset ekonomi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Cakrawala Ilmiah Bulletin of Management and Business Widyagama National Conference on Economics and Business (WNCEB) Journal of Innovation Research and Knowledge Journal of Artificial Intelligence and Digital Business Prosidia Widya Saintek Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Pusat Publikasi Ilmu Manajemen Maslahah: Jurnal Manajemen dan Ekonomi Syariah Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Bisnis Inovatif dan Digital Journal of Education and Teaching Learning International Journal of Accounting and Management Research (IJAMR) E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen Bisnis Digital Terkini Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Jurnal Maisyatuna Journal of Management Research and Studies Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan International Journal of Economics and Management Research Jurnal Manajemen Kreatif dan Inovasi
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Pendampingan Penerapan Akuntansi Keuangan untuk Meningkatkan Transparansi dan Akuntabilitas Pengelolaan Dana Anggota pada Koperasi Kredit Kosayu Dwi Anggarani; Indah Dewi Nurhayati; Irfan Fatoni; Nasharuddin Mas; Vidya Wulandari
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 3 No. 3 (2026): Juli: Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v3i3.3396

Abstract

The Kosayu Credit Union is a savings and loan cooperative that plays a role in professionally collecting and managing its members’ funds. As demands for transparency and accountability increase, the cooperative’s management needs to have a sufficient understanding of the application of financial accounting and the use of information technology in financial recording and reporting processes. This community service activity aims to provide guidance on the implementation of financial accounting to improve the quality of member fund management at Kosayu Credit Union. The implementation methods include observation, problem identification, technical guidance, hands-on practice, and evaluation of activity results. The guidance covered financial data management, analysis and calculation of Income Tax Article 21 using Microsoft Excel, inventory coding, data archiving, and optimization of the Credit Union System Online (CUSO) application. The results of the activity showed an increase in the managers’ understanding of transaction recording processes, inventory management, data archiving, and the preparation of more systematic financial reports. Furthermore, more optimal use of information technology supports the presentation of financial information that is accurate, timely, and accountable. This mentoring program has made a positive contribution to enhancing transparency and accountability in the management of member funds, thereby supporting the realization of sound cooperative governance.
The Role of Job Satisfaction in Mediating the Quality of Work Life Effect on Employee Performance Rahayu Puji Suci; Nasharuddin Mas; Mochammad Risky
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 2 (2022): August - November 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i2.3094

Abstract

This study aims to obtain empirical evidence regarding the role of quality of work life (QWL) in increasing job satisfaction and employee performance, including the ability of job satisfaction to mediate the effect of QWL on employee performance. This study uses a quantitative approach and the method used to analyze data is SEM-PLS. Data are obtained through questionnaires which are distributed to 45 employees of the Regional Development Planning, Research and Development Agency of Batu City. The results show that high quality of work life has an effect on increasing job satisfaction and employee performance. High job satisfaction has an effect on increasing employee performance. In addition, job satisfaction mediates the effect of quality of work life on employee performance, even though the mediating role is partial. The implication of the findings of this research is the importance of the leadership of the Regional Development Planning, Research and Development Agency of Batu City in balancing the interests of the organization and the personal lives of its employees to increase the level of employee satisfaction, so that the performance of employees and the organization is getting better.
Consumer Trust Mediates Live Streaming Optimization and Product Specialization in Increasing Marketplace Purchase Interest Abdul Salam; Nasharuddin Mas; Survival; Aji Suraji; Rahayu Puji Suci
Journal of Education and Teaching Learning Vol.4 No.1 July (2026)
Publisher : PT MEDIA JURNAL DAN PENDIDIKAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59211/mjpjetl.v4i1.309

Abstract

This study addressed the empirical gap regarding the mechanisms underlying consumer purchase decisions within the direct digital commerce framework, focusing on Erlimakids consumers on Shopee and TikTok Shop. The primary objective was to investigate the structural path of live streaming perceptions and product specialization in driving purchase intentions, while concurrently examining the specific role of marketplace consumer trust as an operational mediator. Utilizing an explanatory quantitative approach based on the Stimulus-Organism-Response model, primary data from 161 validated respondents were statistically analyzed via Structural Equation Modeling Partial Least Squares (SEM-PLS). The structural model evaluation demonstrated that both live streaming quality and strategic product specialization substantially reinforced consumer trust, which subsequently exerted a critical directive influence on purchase intention. Furthermore, product specialization emerged as the most dominant direct determinant of purchase preferences. The mediation analysis verified that consumer trust in the marketplace operated as a substantive partial mediator, indicating a dual-track cognitive mechanism where purchase intention was simultaneously shaped by trust-based psychological evaluations and direct attribute assessment. Consequently, integrating specialized product positioning with interactive digital communication effectively maximized transactional conversions.  
Empirical Analysis of the Effect of Financial Performance, Sales Growth, and Leverage on the Value of Primary Consum-er Goods Companies Listed on the Indonesia Stock Exchange (IDX) Rizki Aulia; Nasharuddin Mas; Sodik Sodik
International Journal of Economics and Management Research Vol. 5 No. 2 (2026): August : International Journal of Economics and Management Research
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v5i2.759

Abstract

This study aims to examine the effect of financial performance, sales growth, and leverage on firm value in the primary consumer goods sector listed on the Indonesia Stock Exchange (IDX), as well as to assess whether there is a difference in these effects before and after the Value Added Tax (VAT) rate increase implemented in 2022. Financial performance is proxied by Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), sales growth is measured through annual revenue changes, leverage is represented by the Debt to Equity Ratio (DER), and firm value is measured using Price to Book Value (PBV). This research employs a quantitative approach using secondary panel data from 46 publicly listed companies in the primary consumer goods sector during the period 2020–2023. The analytical methods include multiple linear regression, simultaneous testing, and difference testing. The findings indicate that, partially, financial performance indicators (ROA, ROE, and NPM) and sales growth do not have a statistically significant effect on firm value, while leverage (DER) has a significant negative effect. Simultaneously, financial performance, sales growth, and leverage jointly exert a significant influence on firm value. Furthermore, the difference test results reveal no significant variation in the influence of these internal fundamental variables on firm value between the periods before and after the 2022 VAT increase.
Co-Authors Abdul Salam ADI SANTOSO Adisetyo Yoga Perdana Adya Hermawati Ainun, Siti Nur Aji Suraji Aji Suraji Akbar, Aldo Naufal Alfiana Alfiana Alfiana Alfiana Ana Sopanah Supriyadi Ana Sopanah, Ana Anak Agung Istri Diah Jayanti Angga Eka Alfianto ANTON SANJAYA Arief Purwanto Baehaqi Budiono Budiono Cakrawala, Muhamad Choirul Anam Choirul Anam chrisdianto, arie Clarita Sariyanti Tavares Dafid Irawan dedy setiawarman Dharmayanti Pri Handini Diaz Ayu Fardianasari Dona Marthania Dwi Anggarani EKO YULIANTO Enny Dwi Soeharyanti Fatriana Kadir, Shaifany Febi Gilianto Finaltri Finaltri Fitria, Novy Wahyuning Gunarianto Gunarianto H, Dharmayanti Pri. Hanif Rani Iswari Hardiansyah Hardiansyah Henri Siswanto Hesty Sugiharti Hindar Safri Lubis Indah Dewi Nurhayati Irfan Fatoni Irfany Rupiwardani Kartika Candra Kirana Kencana, Listya Nanda Khadijah, Della Zhafira Khairul Khairul, Khairul Khusnul Khotimah Koidatul Nurulaeni Mandacan, Yunatus Mariya Ulfa Meliana Herliance Oes MOCHAMMAD NUR HIDAYAT Mochammad Risky Mohamad Rafi Ahdan Rizar Mokhamad Syaifudin Zuhri Muchlis Mas’ud Muhammad Aghis Wahidu Zaman Muhammad Yussac Faried Muryati Muryati Muryati Muryati Nanik, Sri Nirma Nirma Nur Jamal Nurchalis Matdoan Nurul Afriningsih Pawestri, Hartini Prasetyaning Prabowo Prabowo Puspitosari, Endah Putut Suhendro R. JOKO KUSMARHENOTO RADITYO PUTRO ARSONO Rahayu Puji Suci Rahmalia Purnamasari, Irma Rahmawati, Widiya Riris Zahrotul Fauziah Risky, Mochammad Riyanto, Ayu Putri Rizki Aulia Rizqullazid Mufiddin Roziki, Fahri Salma Faza samsul arifin Sari, Azizah Eka satriani satriani SITI AISAH Sodik Sodik Sodik Soedjono Survival SURVIVAL - - survival survival Syaiful Muslimin Syamsul Bahri Tantrianingrum, Trisnurini Thasya Namira Vidya Wulandari Wahju Wulandari Wahyu Sri Winarni Wahyudi, Untung Widyatna, Briyan Saka Windi Anggia Ayu Yuniarti, Ari Indah Zahroh, Viony Alfiyatu ZAINUL ARIFIN