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<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE, CAPITAL EXPENDITURE, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN: Studi Empiris Pada Perusahaan Consumer Non Cyclicals yang Terdaftar di BEI Tahun 2019-2021 ]]>
<![CDATA[Alifia Aprizila Putri]]>;
<![CDATA[Lilik Handajani]]>;
<![CDATA[Robith Hudaya]]>
<![CDATA[ Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 2 (2023): Mei - Agustus 2023 ]]>
Publisher : <![CDATA[Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jv.v18i2.4145
<![CDATA[For a company, the value of the company is very important because it reflects the overall performance that influences investors' assessment of the company's future prospects and becomes a benchmark for investors to invest in issuers. This study aims to determine the effect of Good Corporate Governance (GCG), Capital Expenditure (Capex), and profitability on firm value in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 - 2021. Purposive sampling was used in the sample selection process so that a total of 41 companies were analyzed as samples. In this research, using the analytical method in the form of multiple linear regression analysis with the help of panel data utilizing the eviews 10 application. Based on the results of this study, it shows that Good Corporate Governance (independent commissioners, audit committees, institutional ownership) has no significant effect on firm value. Meanwhile, Capital Expenditure and profitability (ROE) have a significant influence on firm value. Keywords: Firm value, GCG, Capex, profitability]]>
<![CDATA[PENGARUH SELF EFFICACY, PARTISIPASI ANGGARAN, PENEKANAN ANGGARAN, ASIMETRI INFORMASI TERHADAP BUDGETARY SLACK ]]>
<![CDATA[Galuh Asri Pratiwi]]>;
<![CDATA[Muslichah Muslichah]]>
<![CDATA[ Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 3 (2023): September - Desember 2023 ]]>
Publisher : <![CDATA[Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jv.v18i3.4187
<![CDATA[Individual participation in the company's budgeting process can trigger the emergence of dysfunctional behavior in the form of the individual's tendency to commit budgetary slack.. The purpose of this research is to analyze the effect of self-efficacy, budgetary participation, budgetary emphasis, and information asymmetry on budgetary slack. This research adopts a quantitative approach, utilizing a survey methodology with a structured questionnaire. The analysis method includes descriptive statistics and assessments of data quality and multiple linear regression analysis. The study population and sample consist of 34 employees with structural positions involved in the budget preparation process at the Probolinggo Regency Disaster Management Agency. The findings reveal a negative correlation between self-efficacy and budgetary slack. Moreover, budget participation exhibits a positive influence on budgetary slack, along with budget emphasis. Additionally, information asymmetry is found to have a positive impact on the occurrence of budgetary slack. Keywords: Efficacy, Participation, Emphasis, Asymetric, Slack]]>
<![CDATA[PENGARUH WORK LIFE BALANCE, STRES KERJA DAN BEBAN KERJA TERHADAP TURNOVER INTENTION ]]>
<![CDATA[Umi Farida]]>;
<![CDATA[Titi Rapini]]>;
<![CDATA[Rizki Listyono Putro]]>
<![CDATA[ Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 2 (2023): Mei - Agustus 2023 ]]>
Publisher : <![CDATA[Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jv.v18i2.4193
<![CDATA[Many workers often change jobs. The purpose of this study is to determine the effect of work life balance, work stress and workload on turnover intention at PT. Daya Surya Sejahtera Ponorogo and Luwes Ponorogo Supermarket and the differences between the two. This study used a simple random sampling method, by taking a sample of 20% of the 273 employee population, so there were 50 samples from PT. Daya Surya Sejahtera Ponorogo and Luwes Ponorogo supermarket. This study uses a quantitative research approach, using the Independent sample t test for data analysis. The analysis technique used is the IBM SPSS 23 software version. The types of data in this study are primary and secondary data. The result was found that the effect of work life balance, work stress and workload had a positive and significant effect on turnover intention among employees of PT. Daya Surya Sejahtera Ponorogo and Luwes Ponorogo Supermarket. The magnitude of the influences of the Luwes Ponorogo Supermarket is greater. It’s hoped that the existing turnover intention problems can be found and get the right solutions in addressing work life balance, work stress and workload. So that it can improve the human resources section in employee management. Keywords: Turnover Intention, Workload]]>
<![CDATA[PENGARUH WORK LIFE BALANCE DAN KECERDASAN EMOSIONAL TERHADAP KINERJA KARYAWAN ]]>
<![CDATA[Ayrton Maurits Willem]]>;
<![CDATA[Wilson Bangun]]>
<![CDATA[ Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 2 (2023): Mei - Agustus 2023 ]]>
Publisher : <![CDATA[Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jv.v18i2.4194
<![CDATA[During The reign of Joko Widodo, there were various government strategic projects that were required to be completed before 2024, including the Cisumdawu Toll Road Development Project. Employee performance is a factor that is closely related to the successful completion of these projects. Work life balance and emotional intelligence are a stimulus to employee performance. To determine the effect of work life balance and emotional intelligence on employee performance is the aim of this study. As a material consideration for purchasing the company's strategy in improving employee performance is the expected benefit of the research conducted.. Quantitative research method is a research method used with a saturated sample of 115 employees of PT. Adhi Karya (Persero) Tbk. those involved in the Cisumdawu toll road construction project were samples in the study. Structural Equation Model - Partial Least Square is used as a data processing method in this study. This study found that there is an influence of work life balance on employee performance. Emotional intelligence has no effect on employee performance. Keywords: work life balance, emotional intelligence, employee performance]]>
<![CDATA[REAKSI PASAR PADA AKSI KORPORASI STOCK SPLIT EMITEN DI BURSA EFEK INDONESIA ]]>
<![CDATA[Dedeh Sri Sudaryanti]]>;
<![CDATA[Yuyun Yuniasih]]>;
<![CDATA[Andri Helmi Munawar]]>
<![CDATA[ Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 2 (2023): Mei - Agustus 2023 ]]>
Publisher : <![CDATA[Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jv.v18i2.4224
<![CDATA[Stock split is one of the corporate activities used to increase stock liquidity. The content of information contained in the company's stock split corporate action still shows that the phenomenon related to the stock split shows inconsistent results. This study aims to obtain empirical evidence by analyzing abnormal returns and stock trading volume before and after the stock split announcement. The research was conducted on companies listed on the Indonesia Stock Exchange in 2021 with a data collection technique using the purposive sampling method and 8 companies were obtained. The data used is secondary data from the official website of the Indonesia Stock Exchange. The research data analysis tool used the Wilcoxon signed rank test with IBM SPSS version 27 through an even study approach with an observation period of 5 days before and 5 days after the stock split event. The results of this study indicate that there is a market reaction as evidenced by a significant difference between abnormal returns and stock trading volume before and after the stock split announcement. Keywords: Stock Split; Abnormal Return]]>
<![CDATA[Pengaruh NPL dan LDR Terhadap Kinerja Keuangan dengan NIM Sebagai Variabel Intervening ]]>
<![CDATA[Laily Yuli Astuti]]>;
<![CDATA[Achmad Badjuri]]>
<![CDATA[ Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 2 (2023): Mei - Agustus 2023 ]]>
Publisher : <![CDATA[Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jv.v18i2.4235
<![CDATA[Factors that affect financial performance can come from various profitability performance indicated by several indicators. Measuring the level of profitability is very important, this aims to guarantee whether the profits targeted by the company in several periods have been achieved. This study aims to examine NPL and LDR on financial performance proxied by ROA with NIM as the intervening variable. The population used in this study were banks listed on the IDX for the 2020-2022 period, with a total population of 47 banks. Sampling was carried out using purposive sampling method, so that 40 banks are obtained. Data analysis techniques in this study were carried out using multiple linier regression analysis methods. The results showed that NPL had a negative effect on NIM. LDR has no effect on NIM. NPL has a negative effect on ROA. LDR has no effect on ROA. NIM has a positive effect on ROA. NIM cannot mediate NPL and LDR against ROA. Keyword : NPL, LDR, NIM, ROA]]>
<![CDATA[ORIENTASI KEWIRAUSAHAAN PADA PEGAWAI YANG MEMASUKI MASA PENSIUN (STUDI KASUS DI KUDUS) ]]>
<![CDATA[Nurul Rizka Arumsari]]>;
<![CDATA[Dina Lusianti]]>;
<![CDATA[Ulva Rizky Mulyani]]>
<![CDATA[ Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 3 (2023): September - Desember 2023 ]]>
Publisher : <![CDATA[Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jv.v18i3.4266
<![CDATA[Preparation for entering retirement (retirement) should have been planned in advance. Especially for people with super active characteristics. This type of employee should have been planning or starting a business for 5 years before entering retirement (retirement) according to their preferred field. The purpose of this work is to analyze the entrepreneurial orientation of employees approaching retirement age in Kudus Regency. The method used in this study is a quantitative method using a survey method using primary data. Information was obtained by distributing questionnaires and a sample of 96 people entering retirement age. The sampling method uses the snowball sampling technique. Data analysis technique using linear multiple regression, t-test, f-test and coefficient of determination. The research results show that risk-taking, competitive aggressiveness and self-control have a positive and significant effect retirement readiness. Meanwhile, innovativeness and activeness have no effect on retirement readiness. Keywords: Entrepreneurial Orientation, Retirement Readiness]]>
<![CDATA[KEPUTUSAN PEMBELIAN SEBAGAI PEMEDIASI KELOMPOK REFERENSI DAN SOSIAL MEDIA MARKETING DAN BRAND LOYALTY ]]>
<![CDATA[Anggi Claudia Widora]]>;
<![CDATA[Moecammad Nasir]]>
<![CDATA[ Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 2 (2023): Mei - Agustus 2023 ]]>
Publisher : <![CDATA[Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jv.v18i2.4270
<![CDATA[Saat berkendaraan motor di butuhkan kep footstep, kegunaannya sangat penting dalam keprimaan kendaraan. Kurangnya informasi tentang pemanfaatan footstep dalam berkendara menyebabkan konsumen kurang memperhatikan dan merawat bagian footstep. Footstep sangat penting ketika berkendaraan karena bisa menambah keseimbangan motor. Oleh sebab itu Footstep Ngrt Bikers Suzuki Satria F150 melakukan marketing melalui social media dan referensi group agar masyarakat lebih mengetahui tentang footstep. Tujuan penelitian ini menganalisis pengaruh kelompok referensi dan pemasaran media sosial terhadap loyalitas merek footstep ngrt bikers suzuki satria f150 dengan keputusan pembelian sebagai variabel intervening. Metode penelitian ini ialah kuantitatif. Populasi penelitian ini adalah masyarakat di Solo raya yang pernah membeli produk Footstep Ngrt Bikers Suzuki Satria F150. Sampel dari penelitian ini ialah 200 responden. Teknik pengambilan sampel ialah purposive sampling. Analisis data penelitian ini menggunakan software Smart PLS. Hasil penelitian ini bahwa Variabel Kelompok Referensi, Pemasaran Media Sosial berpengaruh positif dan signifikan pada Keputusan Pembelian. Variabel Keputusan Pembelian tidak berpengaruh pada Loyalitas Merek. Variabel Kelompok Referensi, Sosial Media berpengaruh positif dan signifikan pada Brand Loyalty. Variabel Keputusan Pembelian tidak berperan dalam memediasi pengaruh antara Kelompok Acuan, Pemasaran Media Sosial, dan Brand Loyalty pada Footstep Ngrt Bikers Suzuki Satria F150 di Solo Raya. Kata kunci: Loyalitas Merek, Pemasaran, Kelompok Referensi]]>
<![CDATA[PENGARUH ONLINE CUSTOMER REVIEW DAN RATING TERHADAP KEPUTUSAN PEMBELIAN DI LAZADA ]]>
<![CDATA[Winda Ayu Sugiarto]]>;
<![CDATA[Rifki Hanif]]>
<![CDATA[ Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 2 (2023): Mei - Agustus 2023 ]]>
Publisher : <![CDATA[Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jv.v18i2.4275
<![CDATA[Online Customer Reviews and Online Customer Ratings are very valuable features for consumers to obtain information for consideration in deciding to purchase online. This study aims to analyze the influence of Online Customer Reviews and Online Customer Ratings on Purchase Decisions on the Lazada E-commerce platform. This research was conducted using quantitative methods and associative approaches. The population in the study were 143 management students at the Asia Institute of Malang and the research sample was obtained using a purposive sampling technique with a total of 107 people. Data was collected through a survey using a questionnaire to students who made purchases through Lazada. The collected data were analyzed using multiple linear regression analysis to examine the relationship between Online Customer Reviews, Online Customer Ratings, and Purchase Decisions. The results of data analysis show that Online Customer Reviews have a positive and significant influence on Purchasing Decisions. Likewise, Online Customer Rating also has a positive and significant influence on Purchase Decision. In addition, the results of the F test show that simultaneously, Online Customer Reviews and Online Customer Ratings together influence Purchase Decisions Keywords: Reviews, Ratings, Purchasing Decisions]]>
<![CDATA[PENGARUH PROMOSI DAN BRAND AMBASSADOR TERHADAP KEPUTUSAN PEMBELIAN DI TOKOPEDIA ]]>
<![CDATA[Eva Choirunisa]]>;
<![CDATA[Rifki Hanif]]>
<![CDATA[ Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 2 (2023): Mei - Agustus 2023 ]]>
Publisher : <![CDATA[Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jv.v18i2.4276
<![CDATA[Technological developments lead to increasingly fierce competition in e-commerce. Tokopedia's marketing strategy in surviving in a competitive climate is promotion and brand ambassadors. This study aims to analyze the influence of promotions and brand ambassadors on purchasing decisions at Tokopedia by students of the Asia Institute of Malang. This study uses a quantitative method with a survey approach as a research design. The population of this study were 143 management students at the Asia Institute of Malang. The sample was determined using a purposive sampling technique with the criteria of an active Tokopedia user so that the total sample is 104 people. Research data was collected through a questionnaire. Data analysis was performed using multiple linear regression techniques, t test and F test to test the significance of the influence of promotions and brand ambassadors on purchasing decisions. The results of the study show that promotion has a positive and significant influence on purchasing decisions at Tokopedia. Likewise, brand ambassadors also have a positive and significant influence on purchasing decisions. In addition, the results of the F test show that there is a significant simultaneous influence between promotions and brand ambassadors on product purchasing decisions at Tokopedia. Keywords: Brand Ambassador, Promotion, Purchase decision]]>
