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MANAJEMEN DEWANTARA
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 25794590     EISSN : 25794612     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Manajemen Dewantara Fakultas Ekonomi Fokus pada hasil penelitian empiris maupun kajian konseptual dan teoritis dalam bidang: Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Operasi, dan Kewirausahaan.
Arjuna Subject : -
Articles 423 Documents
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ANALISIS SELISIH PAJAK PERTAMBAHAN NILAI (PPN) MASUKAN DAN PPN KELUARAN DALAM PROSES REKONSILIASI PADA PT. XYZ Maulidatul Salsabila; Wasti Reviandani
MANAJEMEN DEWANTARA Vol 10 No 2 (2026): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v10i1.21767

Abstract

The purpose of this research is to identify and analyze in depth the causes of discrepancies between input VAT and output VAT during the tax reconciliation process at PT.XYZ. This study employs a descriptive qualitative research method. Data were collected through observation and interviews. The results indicate that discrepancies between input and output VAT occur due to several factors, including delays in receiving input VAT invoices, errors in transaction recording, and the existence of VAT invoices that have not yet been verified in the e-Faktur system
PENGARUH GREEN ACCOUNTING, LEVERAGE, DAN INVESTMENT OPPORTUNITY SET TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2021-2024) Balqis Maharani; Dien Noviany Rahmatika; Budi Susetyo
MANAJEMEN DEWANTARA Vol 9 No 3 (2025): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v9i3.21775

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh green accounting, leverage, dan investment opportunity set terhadap nilai perusahaan dengan good corporate governance sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2024. Data yang digunakan adalah data sekunder dari laporan keuangan perusahaan manufaktur. Metode analisis menggunakan regresi linear berganda dengan uji asumsi klasik untuk memastikan keabsahan model. Hasil penelitian menunjukkan bahwa green accounting, leverage, dan investment opportunity set secara signifikan mempengaruhi nilai perusahaan. Selain itu, good corporate governance berperan sebagai variabel moderasi yang memperkuat hubungan tersebut. Temuan ini mengindikasikan pentingnya penerapan prinsip keberlanjutan dan tata kelola perusahaan yang baik guna meningkatkan nilai perusahaan dan kepercayaan investor
ANALISIS PENGARUH HUMAN CAPITAL DAN GAYA KEPEMIMPINAN TERHADAP KINERJA UMKM YANG DIMEDIASI INOVASI (Studi UMKM di Wilayah Kecamatan Kare Madiun) Dwi Susanti; Adya Hermawati; Tatik Mulyati
MANAJEMEN DEWANTARA Vol 10 No 2 (2026): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v10i1.22010

Abstract

This study aims to empirically examine and verify the influence of human capital and leadership style on the performance of MSMEs with innovation as a mediating variable, focusing on micro, small, and medium enterprises (MSMEs) in Kare District, Madiun Regency. Theoretically, this research contributes to the development of knowledge in Human Resource Management and Entrepreneurship Management, particularly regarding strategies to enhance innovation and performance among small business actors. Practically, the findings are expected to serve as a reference for MSME practitioners and related institutions, especially the Department of Industry and Trade (Disperindag) of Madiun Regency, in designing policies and strategies that foster innovation-driven MSME growth These findings emphasize that innovation serves as a crucial mechanism linking human capital and leadership style to MSME performance improvement, particularly in adapting to market dynamics and changes in consumer demand within the small business sector.
PENGARUH FINANCIAL STABILITY DAN FINANCIAL DEPTH TERHADAP FOREIGN DIRECT INVESTMENT PADA PASAR MODAL SEBAGAI INDIKATOR KEDALAMAN KEUANGAN ASEAN TAHUN 2013 - 2023 Wira Ganet Aribowo; Sodik; Henry Windrianto Darmoko
MANAJEMEN DEWANTARA Vol 10 No 1 (2026): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v10i1.22011

Abstract

Studi ini menganalisis pengaruh stabilitas keuangan dan kedalaman keuangan terhadap aliran Foreign Direct Investment (FDI) di negara-negara ASEAN-5 selama periode 2013-2023. Berangkat dari paradigma eklektik OLI (Dunning) dan teori pertumbuhan endogen, penelitian ini mengintegrasikan indikator stabilitas perbankan (Non-Performing Loans/NPLs, Bank Capital Adequacy Ratio/BCAR, dan selisih suku bunga) serta indikator kedalaman keuangan (kredit domestik ke sektor swasta, kapitalisasi pasar saham, dan likuiditas pasar modal) dalam satu kerangka empiris. Menggunakan data panel dan pendekatan statis (FE/RE) serta dinamis (System-GMM), studi ini menemukan bahwa dalam kerangka statis jangka panjang, stabilitas dan kedalaman keuangan memiliki pengaruh positif dan signifikan terhadap FDI. Namun, dalam model dinamis jangka pendek, kedalaman keuangan menunjukkan pengaruh negatif dan signifikan, sementara stabilitas keuangan tidak signifikan, menunjukkan adanya biaya penyesuaian dan risiko transisi selama fase ekspansi keuangan. Temuan ini menegaskan bahwa peran sistem keuangan terhadap FDI bersifat kontekstual dan bergantung pada cakupan waktu analisis. Implikasi kebijakan menyoroti pentingnya keseimbangan antara mendalamkan sektor keuangan dan memperkuat stabilitas untuk menarik FDI berkualitas dan berkelanjutan di ASEAN.
PENGARUH BEBAN KERJA DAN STRES KERJA TERHADAP KINERJA KARYAWAN DIVISI LOGISTIK PT. POS INDONESIA KCU SURABAYA Ivan Junian; Bowo Santoso; Mentari Dewanti
MANAJEMEN DEWANTARA Vol 10 No 2 (2026): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v10i1.21052

Abstract

This study aims to analyze the effect of workload and work stress on employee performance in the logistics division of PT Pos Indonesia KCU Surabaya. The observed phenomenon indicates a decline in employee performance over the past three years, which is suspected to be caused by high workload and work stress. This research employs a quantitative approach using a survey method by distributing questionnaires to all 45 employees in the logistics division through a saturated sampling technique. The collected data were analyzed using the Structural Equation Modeling (SEM) method based on Partial Least Square (PLS). The results show that workload and work stress have a negative and significant effect on employee performance. This means that the higher the workload and work stress experienced, the lower the level of performance produced. These findings emphasize the importance of proportional workload management and effective work stress control to maintain motivation, productivity, and the sustainable achievement of employee performance targets.
THE INFLUENCE OF SOCIAL INTERACTION ON IMPULSIVE BUYING THROUGH HEDONIC AND UTILITARIAN VALUES IN LIVE STREAMING SHOPPING Lady; Sherlen Sherlen; Fendy Cuandra
MANAJEMEN DEWANTARA Vol 10 No 1 (2026): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v10i1.21524

Abstract

This study investigates how social interaction affects impulsive buying urges in live streaming shopping, with hedonic and utilitarian values serving as mediating variables. The forms of social interaction analyzed include parasocial interaction with streamers and co-viewers, as well as local and social presence. A quantitative research design was applied using a survey method involving 350 active live streaming shoppers in Batam City. Data were processed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of this study show that every form of social interaction analyzed, including interaction with streamers, interaction with co-viewers, local presence, and social presence of viewers, significantly strengthens both utilitarian value and hedonic value perceived by consumers. Furthermore, utilitarian value and hedonic value each demonstrate a significant negative effect on the urge to buy impulsively, meaning that when consumers perceive stronger functional benefits or pleasurable experiences, their tendency to make sudden and spontaneous purchases actually becomes lower during live streaming shopping. In addition, gender is proven to significantly influence the strength of these relationships, while prior purchase experience does not show a meaningful moderating effect.
EFFECT OF CUSTOMER EXPERIENCE AND FEAR OF MISSING OUT (FOMO) ON REPURCHASE INTENTION THROUGH CUSTOMER TRUST AS AN INTERVENTION VARIABLE : SKINTIFIC CUSHIONE SURVEY ON SHOPEE Rika Aulia
MANAJEMEN DEWANTARA Vol 9 No 3 (2025): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The rapid growth of e-commerce in Indonesia has reshaped consumer behavior in the beauty industry, with Shopee leading the market and Skintific cushion gaining strong popularity. Despite this, maintaining repurchase intention remains a challenge. This study investigates the effect of customer experience and fear of missing out (FOMO) on repurchase intention, with customer trust as a mediating variable. Using a quantitative method, 105 Shopee users who had purchased Skintific cushion were surveyed through questionnaires, and the data were analyzed with PLS-SEM (smartpls 4.0). The results indicate that customer experience positively and significantly affects customer trust, and customer trust in turn significantly drives repurchase intention. However, FOMO does not significantly influence customer trust or repurchase intention. Mediation analysis further shows that customer experience impacts repurchase intention through customer trust, while FOMO does not. This study emphasizes that improving customer experience and strengthening trust are more effective strategies than relying on FOMO- driven marketing
PENGARUH FINANSIAL TEKNOLOGI, LITERASI KEUANGAN, DAN INOVASI BISNIS TERHADAP KEBERLANJUTAN BISNIS UMKM Dimas Ady Nugroho; A. Khoirul Anam
MANAJEMEN DEWANTARA Vol 10 No 1 (2026): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v10i1.21845

Abstract

This study aims to analyze the influence of Finansial teknologi, financial literacy, and business innovation on the sustainability of MSMEs fostered by rumah BUMN Jepara. This study uses a quantitative method with a survey method through a Google Form questionnaire which is shared privately and through the official MSME group of rumah BUMN Jepara. The research population amounted to 123 respondents, the data was processed by 106 respondents because the response rate was 86% of the total population, with saturated sampling techniques, and the data was analyzed using SmartPLS 4.0 through the stages of outer model, inner model, and hypothesis tests. The results of the study show that financial technology and financial literacy are proven to have a positive effect on the sustainability of MSMEs, while business innovation has no effect because the innovations carried out are still incremental and have not provided strategic value
PENGARUH LITERASI KEUANGAN, GAYA HIDUP DAN UANG SAKU TERHADAP PERILAKU KEUANGAN MAHASISWA DI UNIVERSITAS MUHAMMADIYAH GRESIK Faqqihatut Toyyibah; Anita Handayani
MANAJEMEN DEWANTARA Vol 10 No 2 (2026): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v10i1.21974

Abstract

This study aims to analyze the influence of financial literacy, lifestyle, and pocket money on the financial behavior of students in the Faculty of Economics and Business at Muhammadiyah University of Gresik. The research method used in this study was a deductive quantitative method with a sample of 169 students. The data analysis technique used was multiple linear regression analysis using the SPSS version 25 analysis tool. The results of the study showed that financial literacy had a significant positive effect on financial behavior, lifestyle had a positive but insignificant effect on financial behavior, and pocket money had a significant positive effect on financial behavior
PENGARUH DIGITAL PAYMENT, SOSIAL MEDIA DAN LITERASI KEUANGAN TERHADAP PERILAKU KEUANGAN MAHASISWA UNIVERSITAS MUHAMMADIYAH GRESIK Firda Dwi Azzaroh; Anita Handayani
MANAJEMEN DEWANTARA Vol 10 No 2 (2026): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v10i1.21998

Abstract

Penelitian ini bertujuan untuk mengidentifikasi pengaruh setiap variabel secara persial dan simultan. Dengan menggunakan pendekatan kuantitatif melalui survei kusioner pada 169 responden yang merupakan pengguna aktif digital payment dan media sosial, Hasil penelitian ini menujukkan bahwa digital payment tidak berpengaruh signifikan terhadap perilaku keuangan, sosial media berpengaruh signifikan terhadap perilaku keuangan, dan literasi keuangan berpengaruh signifikan terhadap perilaku keuangan. Temuan ini penting untuk meningkatkan literasi keuangan, serta meningkatkan resiko dalam penggunaan digital payment dan sosial media sebagai sarana transaksi dan konsumsi keuangan.

Page 35 of 43 | Total Record : 423

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