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Value: Jurnal Manajemen dan Akuntansi
Published by Universitas Muhammadiyah Cirebon
ISSN : 19790643     EISSN : 26857324     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Value: Jurnal Manajemen dan Akuntansi Jurnal ini berisi tentang penelitian di ranah manajemen, sumber daya manusia, bisnis, marketing, dan akuntansi.
Arjuna Subject : -
Articles 347 Documents
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BANTUAN SOSIAL, PEMBIAYAAN MODAL KERJA DAN KINERJA UMKM: PERAN MODERASI ENTREPRENURIAL RESILIENCY Marynta Putri Pratama; Irfan Helmy
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 2 (2023): Mei - Agustus 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i2.3958

Abstract

Salah satu fokus pemerintah Indonesia dalam program pengembangan ekonomi pasca Covid-19 adalah pemberdayaan dan peningkatan kinerja UMKM. Peneltian ini bertujuan menguji pengaruh program pemerintah, yaitu bantuan sosial dan pembiayaan modal kerja, terhadap kinerja UMKM. Selain itu, riset ini juga menguji efek moderasi dari variabel entrepreneurial resiliency didalam pengembangan model penelitian. Penelitian ini adalah jenis penelitian asosiatif yang dilakukan dengan pendekatan kuantitatif. Metode pengumpulan data dalam riset ini menggunakan teknik survey. Responden dalam yang terlibat didalam survey adalah 80 orang pemilik/ manajer UMKM yang berada pada dampingan Dekranasda Kabupaten Kebumen. Berdasarkan hasil pengujian menggunakan alat uji SMART PLS 3, diketahui bahwa bantuan sosial dan perluasan pembiayaan modal kerja berpengaruh signifikan terhadap kinerja UMKM. Hasil pengujian efek moderasi mengindikasikan bahwa entrepreneurial resiliency secara signifikan memperkuat pengaruh pembiayaan modal kerja terhadap kinerja UMKM. Akan tetapi, entrepreneurial resiliency tidak memoderasi pengaruh bantuan sosial terhadap kinerja UMKM. Hasil penelitian ini memberikan rekomendasi bagi pemerintah dan pelaku UMKM perumusan program pemerintah yang tepat untuk membangkitkan kinerja UMKM setelah masa krisis. Kata Kunci: Bantuan, Pembiayaan, Kinerja, Entrepreneurial Resiliency.
PENGARUH CITRA DESTINASI DAN PENGALAMAN WISATAWAN UNTUK MENGUNJUNGI KEMBALI EKOWISATA ALAM Intan Tri Annisa
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 2 (2023): Mei - Agustus 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i2.3961

Abstract

Salah satu program untuk mendukung pariwisata Indonesia yaitu melalui pengembangan ekowisata alam, dan salah satu kegiatan yang banyak digemari oleh masyarakat yaitu mendaki gunung. Keindanhan alam yang sangat potensial dan antusias yang tinggi dari masyarakat merupakan hal yang sangat menarik untuk diteliti lebih lanjut. Penelitian ini bertujuan untuk menguji pengaruh citra destinasi dan pengalaman wisatawan terhadap niat untuk mengunjungi kembali ekowisata alam. Selain untuk mencari tantangan, citra destinasi menjadi tujuan utama yang ingin dinikmati oleh para pendaki. Pengalaman selama melakukan perjalanan juga menjadi penentu untuk mengunjungi kembali di kemudian hari. Penelitian menggunakan pendekatan kuantitatif dengan menyebarkan kuesioner secara daring. Populasi dalam penelitian yaitu wisatawan dengan kriteria sampel wisatawan yang pernah mendaki gunung. Sebanyak 177 data responden diolah dengan menggunakan software SmartPLS. Hasilnya menunjukkan bahwa citra destinasi dan pengalaman wisatawan berpengaruh positif dan signifikan terhadap niat mengunjungi kembali dan pengalaman wisatawan juga menunjukkan hal yang sama. Implikasi dari penelitian ini diharapkan bisa memberikan masukkan bagi akademisi, praktisi, dan pembuat kebijakan untuk terus menjaga dan mengembangkan ekowisata karena memberikan sumbangan besar bagi ekonomi kreatif. Kata Kunci: Citra Destinasi, Pengalaman Wisatawan, Niat
VISIBILITAS DAN PENETAPAN HARGA TERHADAP PENGALAMAN PELANGGAN AYAM GEPREK SA’I CABANG BEJI Feby Karunia Putri; Sumartik Sumartik; Misti Hariasih
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 2 (2023): Mei - Agustus 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i2.4016

Abstract

In this era of rapid technological advancement, humans are constantly seeking and choosing various ways to do things quickly and easily, including when it comes to dining. Fast food restaurants have become common in many cities. The food industry in Indonesia is currently experiencing rapid development. Therefore, intense competition arises to create and fulfill the increasingly sophisticated and high demands of consumers. This study aims to analyze the impact of visibility and pricing on customer experience. The research utilizes a quantitative method, with a research design involving hypothesis testing. In this study, data is obtained from two sources, namely primary data and secondary data. An online questionnaire is distributed to customers of Beji Geprek Sa'i Fast Food Restaurant, Beji Branch, as research subjects to collect primary data. Data analysis will be conducted using SPSS software, with the research sample consisting of individuals who have visited Beji Geprek Sa'i Fast Food Restaurant, Beji Branch, more than once. The questionnaire will be distributed through Google Form. Based on the conducted research, it can be concluded that the factors of visibility and pricing contribute to or influence customer experience (Y). Keywords: Visibility, Pricing, Customer Experience.
MEDIASI LITERASI KEUANGAN PADA PENGARUH FINTECH DAN INKLUSI KEUANGAN TERHADAP KINERJA UMKM Farhan Wira Kusuma; Linzzy Pratami Putri
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 2 (2023): Mei - Agustus 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

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

Abstract

MSMEs have positive benefits for the Indonesian economy until 2019 it is estimated that the number of MSMEs will grow to more than 65,400,000 units, MSMEs need to improve their financial performance by increasing financial literacy and using fintech and understanding financial inclusion. The purpose of conducting this research is to find out the effect of financial technology and financial inclusion on the performance of MSMEs mediated by financial literacy in Bandar Setia Village. This research uses a type of quantitative descriptive research and the nature of this research is explanatory research. This study has a population of 50 SMEs, where all populations are sampled in this study using a total sampling technique. The data analysis used is Partial Least Square analysis. The results of the study are: Financial Technology and Financial Inclusion have a positive and insignificant effect on the performance of MSMEs. Financial Technology and Financial Inclusion have a positive and significant effect on financial literacy on MSME performance. Financial literacy has a positive and insignificant effect on MSME performance. Financial Literacy does not mediate between Financial Technology and Financial Inclusion on MSME performance. Keywords: MSME performance, literacy, inclusion, fintech
PENGARUH GREEN INNOVATION DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Linda Arisanty Razak; wa Ode Rayyani; Nur'Izzah Amaliah Yusuf
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 2 (2023): Mei - Agustus 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i2.4039

Abstract

The company is expected to be able to properly implement green innovation and intellectual capital which can increase competitive advantage and corporate image so as to increase the value of the company. This study aims to examine the effect of Green Innovation and Intellectual Capital on Firm Value in manufacturing companies listed on the Indonesia Stock Exchange. The research method used is a quantitative method with an explanatory research approach. The population in this study is financial report data and sustainable report data for manufacturing companies listed on the IDX for 2017-2021, totaling 193 companies. The data collection technique in this study used a purposive sampling technique and produced a sample of 9 manufacturing companies listed on the IDX for 5 years so that the total sample used was 45 samples. Data analysis techniques were processed using the Eviews 12 system. The results of this study indicate that the Green Innovation variable has no effect on firm value. Meanwhile, the Intellectual Capital variable influences firm value. Keywords: Green Innovation, Intellectual Capital
WORK DISCIPLINE REVIEWED BASED PUNISHMENTS AND REWARDS (STUDY OF PT. ACTMETAL INDONESIA) Melia Putri; Enjang Suherman; Flora Patricia Angela
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 2 (2023): Mei - Agustus 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i2.4076

Abstract

Delay shows one of the undisciplined attitudes of employees in complying with the rules that have been set. One way to uphold the level of work discipline is to properly apply punishment and reward. The purpose of this study is to analyze and explain the relationship between punishment and reward with employee work discipline. This study uses a descriptive and verification research approach with quantitative data analysis and survey research methods. The number of samples used was 109 with the slovin formula from a population of 150 employees of PT. Actmetal Indonesia. Data analysis used multiple linear regression for the verification test and analysis of the scale range for the descriptive test. The results of the statistical the scale range for the descriptive test, the results of the statistical analysis show that the correlation coefficient R2 0,835 which indicates that the relationship between the punishment variable (X1) and the reward variable (X2) together with work discipline (Y) has a strong and positive relationship. Keywords: Punishment, Rewards, Work discipline
PENGARUH KURS, EMAS, MINYAK TERHADAP HARGA SAHAM DENGAN INFLASI SEBAGAI VARIABEL INTERVENING Fitri Yusnita; Indah Khairunnisa; Peny Cahaya Azwari
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 2 (2023): Mei - Agustus 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i2.4107

Abstract

The value of stocks is affected by a variety of factors, including changes in exchange rates, swings in the price of gold and oil, and fluctuating levels of inflation. These factors also contribute to market volatility. This study's objective is to investigate the factors that have an effect on stock prices, including inflation, the rate of the rupiah currency, and worldwide prices for gold and oil. Purposive sampling is utilized in conjunction with secondary data as the analytical instrument. According to the data that has been presented in this article, there is a statistically significant and negative relationship between the exchange rate and gold prices; there is also a statistically significant and similar relationship between gold prices and stock prices; there is no statistically significant relationship between stock prices and global oil prices; and there is a statistically significant and positive relationship between stock prices and inflation. Both the positive impact of exchange rates on stock prices and the negative influence of gold prices on stock prices are mediated by inflation. Conversely, gold prices have a positive influence on stock prices. Additionally, the price of oil on international markets has a considerable and positively significant impact on inflation. There is a correlation between the price of oil and the value of the stock market, but inflation is not a moderating factor in this relationship. Keywords: Kurs, Gold, Oil, Stock Price, Inflation
MENDORONG PERILAKU KERJA INOVATIF: PERAN KEPEMIMPINAN PATERNALISTIK DAN ORGANISASI PEMBELAJAR DALAM KONTEKS ORGANISASI PUBLIK Almansyah Rundu Wonua; Niar Astaginy; Ismanto Ismanto
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 2 (2023): Mei - Agustus 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i2.4110

Abstract

In the current era of global competition, organizations that want to continue to exist and develop must be able to produce innovative products or services. Innovative work behavior is one of the essential things that allows each individual or group to achieve organizational goals. This research was conducted to find out how the influence of paternalistic leadership and learning organizations on the innovative work behavior of PDAM Kolaka Regency employees. This study used a quantitative approach, with a data collection tool in the form of a questionnaire. The data collected was analyzed using structure equation modeling (SEM) with the help of the Smart PLS program. The results of the study show that there is no significant relationship between paternalistic leadership and innovative work behavior. This is due to wrong reasons. This is because in a paternalistic leadership style, leaders act like parents, so employees tend to rely on their leaders to provide direction and do not feel encouraged to take the initiative at work. While the influence of learning organization variables on innovative work behavior based on research results shows that it has an influence. This is because the training and employee development carried out by PDAM Kolaka Regency can be a means for employees to share experiences, knowledge, and innovative ideas, encouraging the exchange of ideas and better collaboration. Keywords: Paternalistic Leadership, Innovative Work Behavior
INVESTIGASI KOMPONEN GREEN MARKETING TERHADAP GREEN PURCHASE INTENTION PRODUK UKM JAWA TIMUR: (STUDI PADA KONSUMEN GREEN PRODUCT UKM KHAS JAWA TIMUR) Anita Astini Hidayah; Sri Setyo Iriani; Yessy Artanti
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 2 (2023): Mei - Agustus 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i2.4142

Abstract

Plastic waste is now a concern for the people, especially Indonesia, which is known to be dangerous because it is difficult to decompose and cannot be recycled. The biggest source of plastic waste comes from household activities and the food and beverage industry. Therefore, business actors are required to change all business activities to be environmentally friendly. One of them is the East Java UKM business actors who have the characteristics of food/snacks in each region. The purpose of this study was to analyze the influence of the components of green marketing, namely green brand knowledge, environmental knowledge, attitudes towards green purchase intention on typical East Java UKM brands/products. The research method used is a quantitative approach by distributing questionnaires through social media to 100 respondents. The criteria for the respondents were consumers who had purchased typical East Java UKM products, one of which was pudak, jubung, getuk banana, madu mongso and jumbrek, ranging in age from 18-55 years. The data analysis method uses multiple linear regression and was processed using the SPSS 16 program. The results of the study show that green brand knowledge and attitudes have a significant effect on green purchase intention. Meanwhile, environmental knowledge has no effect on green purchase intention. Keywords: GBK, EK, Attitude, GPI
PENGHINDARAN PAJAK, INCOME SMOOTHING DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Eko Putra Siburian
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 2 (2023): Mei - Agustus 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i2.4144

Abstract

Tax avoidance and income smoothing are important issues that impact the company's operations. The complexity between these two phenomena affects firm value, which is often influenced by family ownership, which influences how manufacturing companies avoid tax avoidance and income smoothing. This study aims to examine the effect of tax avoidance and income smoothing on firm value, with family ownership as a moderating variable. Hypothesis testing was carried out using a multiple regression model with panel data for manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2012-2021 period. The results show that tax avoidance has a negative effect on firm value. Tax avoidance is high risk and can reduce company value. This study also found that income smoothing has a positive effect on firm value. Companies tend to do income smoothing to meet market expectations and get benefits in the form of lower debt costs. In addition, this study shows that family ownership strengthens the negative effect of tax avoidance on firm value. However, this study did not find any moderating effect of family ownership on the effect of income smoothing on firm value. Keywords: Firm Value, Tax, Income Smoothing

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