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BALANCE: Economic, Business, Management and Accounting Journal
Published by Universitas Muhammadiyah Surabaya
ISSN : 16939352     EISSN : 2614820X     DOI : -
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
BALANCE merupakan jurnal yang diterbitkan oleh Fakultas Ekonomi & Bisnis Universitas Muhammadiyah Surabaya. Jurnal ini menfokuskan pada publikasi hasil penelitian dan artikel ilmiah tentang ekonomi, bisnis, manajemen dan akuntansi.
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Search results for , issue "Vol 19, No 1 (2022): Januari" : 10 Documents clear
Analisis Pengendalian Biaya Pada Universitas Islam Madura Moh Da'i Bachiar
BALANCE: Economic, Business, Management and Accounting Journal Vol 19, No 1 (2022): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v19i1.9631

Abstract

ABSTRACT This study aims to analyze cost control in a case study private university at the Islamic University of Madura. This study uses a qualitative method, a case study approach, and data collection techniques through observation, interviews, and documentation. The study results indicate that implementing cost control by the Islamic University of Madura is quite good, namely by implementing a budget system, where the budget is a benchmark for the performance of activities to be carried out in the future. Furthermore, standard costs in carrying out UIM activities already have legal fees prepared previously. And also the implementation of a system of accountability for use, namely the text of the disbursement of funds permanently, 75% of the first stage, 25% when carrying out responsibility (LPJ). And the last is an internal audit which is carried out regularly by the Internal Supervisory Agency (LPI), which aims to ensure the conformity of the performance of the Islamic University of Madura with the regulations that have been set.Keywords                    : cost; control; Madura Islamic UniversityCorrespondence to        : daibachti4r@gmail.com ABSTRAKPenelitian ini bertujuan untuk menganalisis pengendalian biaya pada perguruan tinggi swasta studi kasus pada Universitas Islam Madura. Penelitian ini menggunakan metode kualitatif, dengan pendekatan studi kasus, dengan teknik pengumpulan data melalui observasi, wawancara dan dokumentsi. Hasil penelitian menunjukkan bahwa penerapan pengendalian biaya oleh Universitas Islam Madura sudah cukup baik, yakni dengan menerapkan sistem anggaran, dimana anggaran tersebut sebagai patokan pelaksanaan kegiatan yang akan dilaksanakan pada masa yang akan datang. Selanjutnya biaya standar, dalam melaksanakan kegiatan UIM sudah mempunyai standar biaya yang sudah disusun sebelumnya. Dan juga penerapan sistem pertanggungjawaban atas penggunaan, yakni teksin pencairan dana secara bertahan 75% tahap pertama 25% ketika melakukan pertanggungjawaban (LPJ). Dan yang terakhir adalah audit inernal yang dilakukan secara berkala oleh Lembaga Pengawas Internal (LPI) yang tujuan untuk menjamin kesesuaian kinerja Universitas Islam Madura dengan peraturan yang sudah ditetapkan.Kata Kunci                  : biaya; pengendalian; Universitas Islam Madura
Faktor Berpengaruh pada Ketimpangan Distribusi Pendapatan Enam Provinsi di Pulau Jawa Daivy Olliffiana; Rifki Khoirudin
BALANCE: Economic, Business, Management and Accounting Journal Vol 19, No 1 (2022): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v19i1.8738

Abstract

Development aims to improve the welfare of the people. To improve welfare, it requires economic growth that is quitte high, stable and equiable in income. High enough economic growth must be balanced with equity, so as not to create ineqalty. Growth is not a goal, but only a tool as a process to reduce proverty and redurce inequality in income distribution. Hence the reduction of inequality ofincome distribution is the essence of development results can be enjoyed fairly and equitably by all people, the problemof unequal income distribution will not arise. If the economic proformance is betteror is experiencing progress, then all people must also feel the impact of this progress in the form of an increase in the level of income. Because the distribution of income is very useful  in increasing economic growth and development,it is important for us to know whar factor affect in the inequality of income didtribution in Java. This variables used are econoc growth, provincial minium wages , open employment rate, ddegree of fiscal decentralization and growth in the human development index with multiple regression analysis for 2014-2019. The results showed that the only variables affecting income inequality were the provincial minimum wage and the open unemployment rate. The open unemployment rate variable has a coefficient value of -0.0502438. This means that when the exchange rate increases by Rp.1, income inequality will decrease by 0.0502438%. The open unemployment rate variable has a coefficient value of 0.0056812. This means that when the open unemployment rate increases by one percent, income inequality will increase by 0.0056812%. Meanwhile, economic growth, the degree of fiscal decentralization and the human development index have no effect on income inequality
Pengaruh Saluran Distribusi Orientasi Pasar dan Orientasi Pelanggan Terhadap Kinerja Pemasaran UMKM Konveksi Desa Legok Metha Karina; Dewi Komala Sari
BALANCE: Economic, Business, Management and Accounting Journal Vol 19, No 1 (2022): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v19i1.11882

Abstract

ABSTRACTThis study aims to determine the effect of distribution channels, market orientation, and customer orientation on the marketing performance of convection SMEs in Legok Gempol Village (Study on Convection SMEs in Legok Village, Pasuruan Regency)This research is a descriptive study using quantitative methods. The data collection technique distributes questionnaires to 130 respondents who are convection business actors in Legok Village. The analytical approach used in this research is multiple linear regression using SPSS (Statistical Program for Social Science) version 21 for windows.This study proves that the distribution channel variable affects marketing performance, the market orientation variable affects marketing performance, and the customer orientation variable affects the marketing performance of the Legok Village Convection SMEs.Keywords                    : Distribution Channel; Customer Orientation; Market Orientation; Marketing PerformanceCorrespondence to      : methakarina189@gmail.com ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh saluran distribusi, orientasi pasar, dan orientasi pelanggan terhadap kinerja pemasaran UMKM konveksi Desa Legok Gempol (Studi pada UMKM Konveksi Desa Legok Kabupaten Pasuruan)Penelitian ini merupakan penelitian deskriptif dengan menggunakan metode kuantitatif. Teknik pengambilan data yaitu dengan menyebar kuesioner kepada 130 responden yang merupakan para pelaku usaha konveksi di Desa Legok. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda yang menggunakan program SPSS (Statistical Program for Social Science) versi 21 for windows.Hasil penelitian ini membuktikan bahwa variabel saluran distribusi berpengaruh terhadap kinerja pemasaran, variabel orientasi pasar berpengaruh terhadap kinerja pemasaran, dan variabel orientasi pelanggan berpengaruh terhadap kinerja pemasaran UMKM Konveksi Desa Legok. Kata Kunci                  : Kinerja Pemasaran; Orientasi Pasar; Orientasi Pelanggan; Saluran  Distribusi
Factors Affects The Income of Street Sellers in Kuta Alam Talbani Farlian; Siti Lutfiah Novitri; Meutia Handayani
BALANCE: Economic, Business, Management and Accounting Journal Vol 19, No 1 (2022): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v19i1.10069

Abstract

This study aims to determine the effect of capital, age of business, and working hours on the income of street sellers in Kuta Alam. This research is quantitative, namely research that aims to obtain evidence of a hypothesis; Data was collected through interviews and direct observation; The sample used was 20 respondents using random sampling technique; Data analysis technique using multiple linear regression. The results showed that when testing the partial regression coefficient with = 5%, of the three variables (capital, company age, and working hours) only capital had a significant effect on the income of street sellers.
Kualitas Pengungkapan Corporate Social Responsibility pada Perusahaan Sektor Industri Kesehatan yang Listing Di BEI Tahun 2016-2019 Kurniawati Kurniawati; Diska Arliena Hafni
BALANCE: Economic, Business, Management and Accounting Journal Vol 19, No 1 (2022): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v19i1.9869

Abstract

ABSTRACTThis study aims to identify the quality of corporate social responsibility disclosure in the health industry sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The indicators for assessing the quality of CSR disclosure in this study employed GRI G4 indicators with 91 assessment indicators. This study is quantitative descriptive research with content analysis methods. The sample selection in this study used a purposive sampling method, a sample of 15 companies. Data collection was done by accessing the official website of the IDX and the company's website. This study concluded that the health industry sector companies listed on the IDX in 2016-2019 each year experience an increase in the quality of CSR reporting. The improved quality of CSR disclosure during 2016-2019 reflects the commitment of companies in the healthcare industry that are listed on the IDX is getting higher in implementing CSR. PT Phapros, Tbk. in 2016-2019 that have the highest average QCSR, and the company that has the lowest average QCSR is PT SOHO Global Health, Tbk. Companies that have published annual reports and sustainability reports have a better quality of CSR disclosure than companies in the health industry sector that only publish yearly reports. Keywords                    : CSR Quality Disclosure, Global Reporting Initiative, Health Industry  Correspondence to      : diskaarliena@unisayogya.ac.id ABSTRAKPenelitian ini bertujuan untuk mengidentifikasi kualitas pengungkapan corporate social responsibility pada perusahaan sektor industri kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2019. Penilaian kualitas pengungkapan CSR menggunakan GRI G4 dengan jumlah 91 indikator. Penelitian ini adalah penelitian deskriptif kuantitatif dengan metode analisis koten/isi. Penelitian ini menggunakan metode purposive sampling, sampel sejumlah 15 perusahaan. Pengumpulan data dengan mengakses situs resmi BEI dan website perusahaan. Penelitian ini menyimpulkan bahwa perusahaan sektor industri kesehatan yang listing di BEI tahun 2016-2019 setiap tahunnya mengalami kenaikan kualitas pelaporan CSR. Peningkatan kualitas pengungkapan CSR selama tahun 2016-2019 mencerminkan komitmen perusahaan semakin tinggi dalam mengimplementasikan CSR. PT Phapros, Tbk tahun 2016-2019 memiliki nilai rata-rata QCSR tertinggi dan terendah pada PT SOHO Global Health Tbk. Perusahaan yang telah menerbitkan annual report dan sustainability report memiliki kualitas pengungkapan CSR yang lebih baik dibandingkan perusahaan yang hanya menerbitkan annual report. Kata Kunci      : Kualitas Pengungkapan CSR; Global Reporting Initiative; Industri Kesehatan
Capital Structure Memediasi Antara Growth Opportunity Dan Leverage Terhadap Firm Value Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 Nahda Nabilah; Saiful Anwar
BALANCE: Economic, Business, Management and Accounting Journal Vol 19, No 1 (2022): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v19i1.9568

Abstract

ABSTRACT   The purpose of this study is to examine the effect of growth opportunity and leverage on firm value with capital structure as an intervening variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling technique used purposive sampling with 20 sample companies. Data were analyzed using WARP PLS 6.0. The results of this study are that growth opportunity has a significant effect on firm value, and leverage has an impact. Still, it is not substantial on strong value, capital structure has an effect but is not marked on firm value, growth opportunity has an effect but is not significant. On the capital structure, leverage has a significant impact on capital structure; growth opportunity has an important but not significant impact on firm value with capital structure as an intervening variable, leverage has no significant effect on firm value with capital structure as an intervening variable.Keywords                    : Growth Opportunity; Leverage; Firm Value; Capital StructureCorrespondence to        : nahdanabilah@ymail.com ABSTRAKTujuan studi ini guna menguji pengaruh growth opportunity dan leverage terhadap firm value dengan capital structure sebagai variabel intervening. Populasi dalam studi ini yaitu perusahaan manufaktur yang tercatat di Bursa Efek Indonesia tahun 2016-2020. Teknik pengambilan sampel menggunakan purposive sampling dengan 20 perusahaan sampel. Data dianalisis menggunakan WARP PLS 6.0. Hasil penelitian ini adalah Growth opportunity berpengaruh signifikan pada firm value, Leverage berpengaruh namun tidak signifikan pada firm value, Capital structure berpengaruh namun tidak signifikan pada firm value, Growth opportunity berpengaruh namun tidak signifikan pada capital structure, Leverage berpengaruh signifikan pada capital structure, Growth opportunity berpengaruh namun tidak signifikan pada firm value dengan capital structure sebagai variabel intervening, Leverage berpengaruh namun tidak signfikan pada firm value dengan capital structure sebagai variabel intervening.Kata Kunci                  : Growth Opportunity; Leverage; Firm Value; Capital Structure
Keunggulan Bersaing Sebagai Mediator Antara Digital Marketing dan Kinerja Pemasaran (Survei Pada UKM Tenun Lurik di Desa Mlese, Cawas, Klaten) Noor Hudha; Marjam Desma Rahadhini; Aris Eddy Sarwono
BALANCE: Economic, Business, Management and Accounting Journal Vol 19, No 1 (2022): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v19i1.11516

Abstract

ABSTRACT The Covid-19 pandemic impacts sales of lurik cloth in Mlese Village, Cawas, Klaten, which continues to decline due to people isolating themselves at home. This study aims to analyze the influence of digital marketing on marketing performance through competitive advantage. This research is survey research. The research population was 160 Lurik Weaving UKM artisans in Mlese Village, Cawas, Klaten. Collecting data using a questionnaire. Sampling technique with purposive sampling method, namely Lurik Weaving UKM who know online marketing and run their business for more than 5 years. The sample is 62 respondents. Validity testing uses Confirmatory Factor Analysis (CFA), and Cronbach's Alpha for reliability testing. Data analysis using Structural Equation Model (SEM) with Partial Least Squares (PLS). This study indicates that digital marketing affects competitive advantage, digital marketing has an effect on marketing performance, competitive advantage has no impact on marketing performance, and digital marketing does not mediate marketing performance on competitive advantage. The practical implication of this research is that it can contribute ideas for the artisans of Lurik Weaving SMEs in Mlese Village, Cawas, Klaten to continuously improve marketing performance by using digital marketing to achieve a competitive advantage in the market share.Keywords                    : Digital Marketing; Marketing Performance; Competitive Advantage  Correspondence to        : noor.hudha@unisri.ac.id ABSTRAKPandemi Covid-19 berdampak terhadap penjualan kain lurik yang ada di Desa Mlese, Cawas, Klaten yang terus menurun dikarenakan masyarakat mengisolasi diri dirumah. Penelitian ini bertujuan menganalisis pengaruh digital marketing terhadap kinerja pemasaran melalui keunggulan bersaing. Penelitian ini adalah penelitian survei. Populasi penelitian adalah 160 Pengrajin UKM Tenun Lurik di Desa Mlese, Cawas, Klaten. Pengumpulan data menggunakan kuesioner. Teknik sampling dengan metode purposive sampling, yaitu UKM Tenun Lurik yang mengetahui pemasaran online dan menjalankan lama usahanya lebih dari 5 tahun. Sampel sebanyak 62 responden. Pengujian validitas menggunakan Confirmatory Factor Analysis (CFA), dan Cronbach’s Alpha untuk pengujian reliabilitas. Analisis data menggunakan Structural Equation Model (SEM) dengan Partial Least Squares (PLS). Hasil penelitian ini menunjukkan digital marketing berpengaruh terhadap keunggulan bersaing, digital marketing berpengaruh terhadap kinerja pemasaran, keunggulan bersaing tidak berpengaruh terhadap kinerja pemasaran, dan digital marketing tidak memediasi kinerja pemasaran terhadap keunggulan bersaing. Implikasi praktis penelitian ini dapat memberikan sumbangan pemikiran bagi pengrajin UKM Tenun Lurik di Desa Mlese, Cawas, Klaten agar senantiasa meningkatkan kinerja pemasaran dengan menggunakan digital marketing guna mencapai keunggulan bersaing dipangsa pasar.Kata Kunci                  : Digital Marketing; Kinerja Pemasaran; Keunggulan Bersaing
Relationship Marketing dan Brand Equity Mempengaruhi Loyalitas Nasabah Bank Syariah di Kota Surabaya Herwin Ardianto
BALANCE: Economic, Business, Management and Accounting Journal Vol 19, No 1 (2022): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v19i1.9616

Abstract

ABSTRACT This study aims to prove the effect of relational marketing and brand equity on the loyalty of Islamic bank customers in Surabaya. This research was carried out through a quantitative approach by running a survey method by distributing questionnaires to 100 active customers of PT Bank Syariah Indonesia Tbk in the Surabaya City area. Analysis of the data obtained using the multiple linear regression method by SPSS program. Based on the test results, the regression equation Y = 3.009 + 0.160 X1 + 0.023 X2. The results of the partial significance test (t-test) it is known that the Relationship Marketing variable obtained the value of t count (2.304) > t table (1.982) with a regression coefficient of 0.160, it can be concluded that part there is a positive and significant influence between Relationship Marketing on the dependent variable namely the variable Customer Loyalty. In the partial significance test of the Brand Equity variable, the t value (2.304) > t table (1.982) with a regression coefficient of 0.393 can be concluded that part there is a positive and significant influence between Brand Equity on Customer Loyalty. The simultaneous significance test (F test) obtained a comparison of the calculated F value (95.543) which is greater than the F table (F (0.05.2/100) = 3.067. Thus, it can be concluded that there is a significant and simultaneous influence between Relationship Marketing and Brand Equity variables on the Customer Loyalty variable. Keywords                    : Relationship Marketing; Brand Equity; Customer Loyalty; Islamic BankCorrespondence to       : herwin.ardianto@perbanas.ac.id ABSTRAKPenelitian ini bertujuan untuk membuktikan pengaruh dari pemasaran relasional dan ekuitas merek terhadap loyalitas nasabah bank syariah di Surabaya. Penelitian ini dilaksanakan melalui pendekatan kuantitatif dengan metode survey penyebaran kuesioner kepada 100 responden nasabah aktif PT Bank Syariah Indonesia Tbk area kota Surabaya. Analisa data yang diperoleh menggunakan metode regresi linier berganda program SPSS. Berdasarkan hasil pengujian didapatkan persamaan regresi Y = 3,009 + 0,160 X1 + 0,023 X2. Berdasarkan hasil uji signifikansi parsial (Uji t) diketahui pada variabel Relationship Marketing diperoleh nilai t hitung (2,304) > t tabel (1,982) dengan koefisien regresi sebesar 0,160, dapat disimpulkan bahwa secara parsial terdapat pengaruh positif dan signifikan antara Relationship Marketing terhadap variabel terikat Loyalitas Nasabah. Pada uji signifikansi parsial variabel Brand Equity diperoleh nilai t hitung (2,304) > t tabel (1,982) dengan koefisien regresi sebesar 0,393 sehingga dapat disimpulkan bahwa secara parsial terdapat pengaruh yang positif dan signifikan antara Brand Equity terhadap Loyalitas Nasabah. Pada uji signifikansi simultan (Uji F) diperoleh perbandingan nilai F hitung (95,543) lebih besar dari F tabel (F (0.05,2/100) = 3,067) dengan demikian dapat disimpulkan bahwa terdapat pengaruh yang signifikan dan simultan antara variabel Relationship Marketing dan Brand Equity terhadap variabel Loyalitas Nasabah. Kata Kunci                  : Pemasaran relasional; Ekuitas merek; Loyalitas Nasabah; Bank Syariah
Peran Kepuasan Memediasi Antara CSR Internal dan Eksternal terhadap Kinerja Karyawan Di Masa Pandemi Covid-19 Melinsani Manalu; Gancar Premananto
BALANCE: Economic, Business, Management and Accounting Journal Vol 19, No 1 (2022): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v19i1.9108

Abstract

ABSTRACTThis study was conducted to know the effect of internal CSR and external CSR on employee satisfaction and performance during the Covid-19 pandemic. This research was performed using a quantitative approach by collecting questionnaire data. Respondents in this study amounted to 74 employees with the Relationship Manager level in a banking company. The analysis was carried out using the Partial Least Square (PLS) technique. This research shows that the company's internal CSR and external CSR influence employee satisfaction and performance during the Covid-19 pandemic.Key Words                   : Internal CSR, Eksternal CSR, Employee Satisfaction, Employee PerformanceCorrespondence to      : melinsanimanalu@gmail.com ABSTRAK :Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh CSR internal dan CSR eksternal terhadap kepuasan dan kinerja karyawan di masa pandemi Covid-19. Penelitian ini dilakukan dengan  memakai pendekatan kuantitatif, dengan cara pengumpulan data memakai kuesioner. Responden dalam penelitian ini berjumlah  74 karyawan dengan level jabatan Relationship Manager disuatu perusahaan perbankan. Analisis yang dilakukan menggunakan teknik Partial Least Square (PLS). Penelitian ini menunjukkan bahwa CSR internal dan CSR eksternal yang dilakukan perusahaan memberikan pengaruh terhadap  kepuasan dan kinerja karyawan di masa pandemi Covid-19Kata Kunci                  : CSR Internal, CSR Eksternal, Kepuasan Karyawan, Kinerja Karyawan
Berbagi Pengetahuan Dalam Memediasi Antara Efikasi Diri Kreatif Terhadap Kinerja Kreatif Pada UKM di Jawa Timur Noerchoidah - Noerchoidah; Nurdina - Nurdina; Tri - Ariprabowo
BALANCE: Economic, Business, Management and Accounting Journal Vol 19, No 1 (2022): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v19i1.9952

Abstract

ABSTRACTThis study explores the effect of creative self-efficacy and knowledge sharing on the innovative performance of SMEs in East Java. Creative interpretation is very important for SMEs because it is a business sustainability effort. A total of 132 SMEs in East Java as the research sample using the purposive sampling technique. This study uses a quantitative approach with Partial Least Square (PLS) to process the questionnaire results. The results of this study reveal that creative self-efficacy has a significant effect on creative performance. Creative self-efficacy significantly affects knowledge sharing, while knowledge sharing has a significant impact on creative performance. An important finding from this research is knowledge sharing as an intervening of creative self-efficacy on creative performance. The results of this study support the social cognitive theory.Keywords: Knowledge sharing; creative self-efficacy; creative performanceCorrespondence to : noerchoidah@unipasby.ac.id ABSTRAKPenelitian ini mengeksplor pengaruh efikasi diri kreatif dan berbagi pengetahuan pada kinerja kreatif UKM di Jawa Timur. Kinerja kreatif sangat penting bagi UKM karena sebagai upaya keberlanjutan bisnis. Sebanyak 132 pelaku UKM di Jawa Timur sebagai sampel penelitian dengan menggunakan  teknik purposive sampling. Penelitian ini menggunakan pendekatan kuantitatif dengan alat Partial Least Square (PLS) untuk mengolah hasil kuesioner. Hasil penelitian ini mengungkapkan bahwa efikasi diri kreatif berpengaruh signifikan terhadap kinerja kreatif. Efikasi diri kreatif berpengaruh signifikan terhadap berbagi pengetahuan, sedangkan berbagi pengetahan berpengaruh signifikan terhadap kinerja kreatif. Temuan penting dari penelitian ini adalah berbagi pengetahuan sebagai intervening efikasi diri kreatif terhadap kinerja kreatif. Hasil penelitian ini mendukung social cognitive theory.Kata Kunci: berbagi pengetahuan; efikasi diri kreatif; kinerja kreatif

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