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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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DETERMINASI WHISTLEBLOWING INTENTION MELALUI SIKAP ETHICAL AWARENESS DAN ETHICAL JUDGEMENT Ahmad Subaki; Sumarso Sumarso; Toto Tohari; Fikri Hidayat
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.v18i2.4279

Abstract

Financial violations that occurred in Indonesia show no signs of ending soon. In the KPK report in 2022, there were 4,623 reports of alleged corruption through email and the KPK whistleblower system. This research was conducted empirically to reveal whether ethical awareness and ethical judgment affect a person's intention to whistleblow. The method used in this study is quantitative research method. Data collection is carried out in this using non-probability sampling or voluntary sampling techniques. Because in this study researchers collected data by distributing research questionnaires online through google form. The population in this study is FEB UHAMKA students who have obtained business law lessons. The number of samples obtained in this study was 249 respondents, this number of samples is above the minimum number of samples previously obtained using G-Power software. Then researchers use structural equation models with partial least square techniques through smartpls 4.0 software. The results of this study show that ethical awareness has a positive effect on the intention to whistleblow. Likewise with the variable of ethical judgment, it has a positive effect on the intention to do whistleblowing. Keywords: Ethical Awareness, Ethical Judgement, Whistleblowing
PENGARUH CELEBRITY CREDIBILITY TERHADAP BRAND ATTITUDE, ADVERTISEMENT ATTITUDE, DAN PURCHASE INTENTION Daffa Danendra; Tarandhika Tantra
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.v18i2.4294

Abstract

MS Glow for Men, a skincare brand specifically for men, uses a celebrity endorser, Marshel Widianto, in its marketing. Her presence is a message to society, especially men, that they can take care of themselves. This strategy reaped a lot of negative comments from the people of Indonesia. the public feels that Marshel Widianto is inappropriate to represent the MS Glow for Men skincare brand because he does not have celebrity credibility or good enough credibility and does not meet beauty standard criteria as an endorser for care and beauty products. This study looks at the effect of celebrity credibility on purchase intention, brand attitude and advertisement attitude. This research is a quantitative study, with data collection by distributing questionnaires with a sample of 385 respondents and data analysis was carried out using the Covariant-Based Structural Equation Model with AMOS 24 software. The results showed that celebrity credibility has a significant effect on brand attitude, celebrity credibility has a significant effect on the advertisement attitude. However, it was found that celebrity credibility did not have a significant effect on purchase intention. Obtained advertisement attitude has a significant influence on purchase intention and brand attitude has a significant influence on purchase intention. Further research can add dimensions to the celebrity credibility variable, namely trustworthiness, attractiveness, and expertise to assess deeper celebrity credibility. Keywords: Credibility, Brand, Advertisement, Purchase
ANALISIS PENGARUH BRAND IMAGE, BRAND RESONANCE, DAN BRAND TRUST TERHADAP BRAND LOYALTY PRODUK SEPATU CONVERSE PADA MAHASISWA DI SOLORAYA Iva Nur Fadillah; Moecammad Nasir
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.v18i2.4297

Abstract

The business world in the fashion sector is currently developing rapidly, resulting in increasingly fierce competition. As customers are getting smarter and more demanding, companies must come up with fresh ideas and innovate. Fashion today is increasingly modern, so it makes people try to look more up to date. Especially among students who are very concerned about fashion to look cooler and tidier. The purpose of this study is to analyse the effect of brand image, brand resonance and brand trust on brand loyalty in Converse Shoe products for students in Soloraya. The research method is explanatory research. This research method is quantitative. The population of this study were students in Soloraya who bought and wore Converse brand shoes and the sample of this study were 202 respondents. Non-probability sampling was used as a sampling technique. The data analysis technique in this study used Patrial Least Square (PLS) with the help of SmartPLS software. The results of this study brand image variables have a positive and significant effect on brand loyalty. Brand resonance variables have a positive and significant effect on brand loyalty. The brand trust variable has a positive and significant effect on brand loyalty in Converse Shoes. Keywords: Brand Image; Brand Resonance; Shoes
Studi Kelayakan Usaha Dan Analisis Swot Pada Umkm Jajak Keminting GM Tenggarong Miftakhur Rohmah; Dwi Noor Tang; Anton Rahmadi
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 3 (2023): September - Desember 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i3.4300

Abstract

Penelitian ini bertujuan untuk mengetahui kelayakan studi usaha dan analisis SWOT pada UMKM jejak keminting GM tengagrong, metode yang digunakan dalam penelitian ini adalah Penelitian ini merupakan penelitian jenis lapangan(field research) dan sasaran pada penelitian ini adalah masyarakat, pemilik dan karyawan UMKM Keminting GM yang jumlahnya 10 orang. Pelaksanaan kegiatan dilaksanakan melalui beberapa tahapan dengan menggunakan dua analisis yaitu analisis kelayakan usaha dan analisis SWOT. Hasil penelitian menunjukkan jika jika dari aspek finansial UMKM Jejak Keminting GM Tenggarong sudah dikatakan layak hal ini dapat dilihat dari Nilai NPV kelayakan bisnis UMKM Jajak Keminting GM yaitu Rp.48.470.145 yang mana nilai NPV>0 sehingga bisa dikatakan layak, nilai IRR sebesar 98.012 %. Angka ini lebih besar dari tingkat suku bunga yang ditetapkan sebesar 7,44%%. Dari segi analisis dari IRR diperoleh hasil bahwa usaha”pengembangan ini”juga layak dilaksanakan, BCR sebesar 1,51 sehingga semua alternatif UMKM Jajak Keminting GM layak karena nilai BCR lebih besar dari 1. Pada hasil analisis SWOT startegi yang digunakan pada UMKM jejak keminting GM berada pada kuadran I dengan nilai Y:0,33 dan X:1,05 sehingga ini menunjukkan situasi yang sangat menguntungkan bagi UMKM Jajak Keminting GM karena memiliki kekuatan yang dapat dimanfaatkan peluangnya untuk meningkatkan hasil penjualan.
PERBANDINGAN MODEL ESTIMASI INFLASI PANGAN MENGGUNAKAN ALGORITMA NAIVE FORECASTER DAN EXPONENTIAL SMOOTHING Salwa Afralia Hevit; Tora Fahrudin; Rochmawati Rochmawati
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.v18i2.4319

Abstract

Bahan pangan di Kota Bandung terus mengalami fluktuasi harga yang tidak stabil, sehingga harga bahan pangan mengalami inflasi. Hal ini dipengaruhi oleh pengeluaran produksi pangan dan pengeluaran konsumsi pangan oleh masyarakat. Maka dari itu, salah satu tindakan kecil untuk mengurangi tingkat inflasi bahan pangan adalah membuat model prediksi menggunakan algoritma metode forecasting. Penelitian ini mengolah data dari periode-periode inflasi sebelumnya, yakni data pada tahun 2020 hingga tahun 2023. Tujuan dari penelitian ini adalah untuk membandingkan mana yang merupakan nilai perbedaan kesalahan yang terkecil dari berbagai macam metode forecasting, sehingga nilai tersebut menjadi prakiraan inflasi yang paling akurat di antara metode lainnya. Hasil prediksi data akan dibandingkan dengan data aktual. Dalam melakukan tes, beberapa data dimanfaatkan dalam penelitian ini, yakni data sekunder yang didapatkan menurut Badan Pusat Statistik Indonesia. Model terbaik yang didapatkan dari penelitian ini adalah model naïve forecaster dengan strategi drift berdasarkan indikator ketepatan perhitungan hasil ramalannya. Hasil peramalan tersebut dapat digunakan sebagai hasil perbandingan dengan data aktual yang telah ada. Kata Kunci: Pangan, Fluktuasi, Inflasi, Prediksi
PENGARUH DIGITAL INFLUENCER DAN DISKON TERHADAP MINAT BELI ULANG DALAM E-COMMERCE Abimanyu Bramasta; Irmawati Irmawati
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.v18i2.4352

Abstract

In the digital era, there is a new view of business life, namely with online trading sites or platforms (e-commerce). This requires business people to transform conventional trading systems into modern systems, this modern trading system allows businesses to cover a wider market than conventional trading systems. This study aims to analyse the effect of Digital Influencers and Discounts on Repurchase Interest in E-commerce in Surakarta city with Brand Image as an intervening variable. The population in this study was conducted on students in the city of Surakarta who had bought in e-commerce. The sample in this study consisted of 100 respondents taken from the Partial Least Square (PLS) based Purposive Model Technique (SEM) with the help of SmartPLS software. The results of the study found that: (1) Digital Influencers have a positive and significant effect on Repurchase Intention in E-commerce. (2) Discount has a positive and significant effect on Repurchase Interest in E-commerce. (3) Brand Image has a positive and significant effect on Repurchase Intention in E-commerce. (4) Brand Image plays a role in mediating the influence of Digital Influencers on Repurchase Intention in E-commerce. (5) Brand Image plays a role in mediating the effect of Discount on Repurchase Intention in E-commerce. Keywords: Discount, E-Commerce, Influencer, Repurchase Intention
IMPACT OF SIZE, LEVERAGE, PROFITABILITY, AGE AND INDEPENDENT COMMISSIONERS ON INTELLECTUAL CAPITAL DISCLOSURE Umar Hamdan Nasution; Listya Devi Junaidi
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.v18i2.4356

Abstract

The publishing of PSAK No. 19 on intangible assets marked the beginning of the idea of intellectual capital in Indonesia. It turns out that even while Indonesia has seen an increase in the disclosure of intellectual property, it is still a very little rise. Companies in Indonesia should be compelled to declare their intellectual property, especially those in the finance industry. This is because the financial services sector employs more intellectual capital in its operations than the industrial sector, which is heavily reliant on information and hence needs more on tangible assets. The purpose of this study is to ascertain how business age, leverage, profitability, and independent commissioners affect the disclosure of intellectual property. This study used a sample of 83 financial sector businesses that were listed on the Indonesia Stock Exchange in 2020–2021. There were 105 enterprises in the population overall. Panel data regression analysis with the Eviews programme version 12 is used in this study. The results of this study show that company age, debt, and business size all have positive and significant effects on the disclosure of intellectual capital. Profitability and the presence of independent commissioners, however, have little bearing on the disclosure of intellectual property. This study also shows that a variety of factors, like firm age, profitability, leverage, and independent commissioners, might affect the disclosure of intellectual property. Keywords: Determinant, Intellectual Capital Disclosure
ANALYSIS FACTORS AFFECTING DECISION TO USE SERVICES IN LEARNING GUIDANCE INSTITUTIONS Sunia Risdiani; Rusdianto Rusdianto
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.v18i2.4359

Abstract

This research is motivated by the intense competition in the service business so that companies can see the direction and purpose of the products they want to offer. This study aims to explain (1) Does the price variable affects the decision to use tutoring services. (2) Does the service quality variable affects the decision to use guidance services. (3) Does the program quality variable affects the decision to use tutoring services. The sample used in this study was 35 respondent; this study was based on primary data obtained through distributing questionnaires. This sampling technique uses a proportionate stratified random sampling technique, a population with heterogeneous and proportionally equalized members or elements. The data processing method in this study is to use multiple linear analysis using the SPSS 23 analysis tool. The results showed that Price, Service Quality and Program Quality had no positive and insignificant effect on decision to use services. Keywords: Price, Service Quality, Program, Decisions
Pengaruh Kompensasi, Gaya Kepemimpinan, dan Kepuasan Kerja Terhadap Kinerja Karyawan Indah Nuryanti; Beni Suhendra Winarso
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.v18i2.4436

Abstract

Every company has goals to achieve, such as improving product quality, increasing profits, and improving company performance. The achievement of these goals can be reflected by seeing the optimum level of employee performance achieved. To get optimal performance, the company needs to pay attention to factors that can influence the level of employee performance, such as compensation factors, leadership style, and job satisfaction. Therefore, the purpose of this study was to know and analyze the influence of compensation, leadership style, and job satisfaction on employee performance. The population in this study were all employees at PT Lembimjar Neutron Yogyakarta, then using a simple random sampling technique, 30 respondents were taken as research samples. The results of the questionnaire distribution data were then processed using the IBM SPSS Statistics 23, with the analysis techniques used being regression test, coefficient of determination, and hypothesis test. The results of this study provide that job satisfaction has a significant influence on employee performance. However, the compensation and leadership style applied in the company did not influence employee performance at PT Lembimjar Neutron Yogyakarta.
KEPUASAN KERJA KARYAWAN: PERSPEKTIF LEADER MEMBER EXCHANGE DAN ORGANIZATIONAL JUSTICE Ali Jufri; Puspa Dewi Yulianty; Sari Laelatul Qodriah; Imam Hadiwibowo
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.v18i2.4458

Abstract

The role of justice plays an important function in shaping the behavior and perceptions of employees about the organization. Being interested in observing organizational justice is a key model and can act as a basic source of results for employees and organizations developing ideal relationships and building shared job satisfaction between employees and employers in PD. Sumber Utama Ciperna. This research is a type of casual research with a quantitative approach and uses a questionnaire instrument by taking a sample of 66 employees which means it is a saturated sample. This research shows that leader member exchange has a positive and significant effect on employee job satisfaction because there is a relationship between superiors and subordinates that is quite harmonious, communication is established between superiors and good subordinates, there is also a relationship of mutual trust given by superiors to their subordinates and the involvement of superiors in defending their employees in front of other superiors. Organizational justice partially has a significant influence on employee job satisfaction. Leader member exchange and Organizational justice simultaneously have a significant influence on employee job satisfaction. Keywords: LMX, Organizational Justice, Employee Job Satisfaction

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