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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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PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN I Putu Krisnanda Wardana; Isthi Wahyuning Tyas
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.v18i3.4798

Abstract

Timeliness is a measure of transparency and the quality of financial reporting. The period between the company's reporting date and the date of public disclosure of financial information is an indicator of the quality of the reported financial information. This study aims to find empirical evidence about the factors that affect the timeliness of the submission of financial statements of banking companies listed on the Indonesia Stock Exchange (BEI). The population1 of this study are of banking companies listed on the Indonesia Stock Exchange in 2019-2021. This research is quantitative with a total population of 43 companies and total sample of 129 companies determined by purposive sampling. The analytical method used is to use a logistic regression model. With this model it can be seen the influence of all factors. The factors tested in this study include Profitability, Company Size, and Leverage. This research is using secondary data and data analysis techniques using SPSS 25. The result showed Profitability were not proven to have a significant effect on the timeliness of financial reporting, Company Size variables had positive on the timeliness of financial reporting, Leverage variables had negative on the timeliness of financial reporting. Keywords: Profitability, Company Size, Leverage, and timeliness of financial reporting
PENGARUH KOMITMEN PERUSAHAAN, KUALITAS PRODUK, DAN KUALITAS PELAYANAN TERHADAP LOYALITAS KONSUMEN Erina Sovania; Yesaya Setiawan
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.v18i3.4799

Abstract

The development of the automotive industry in Indonesia has become an integral part of the country's economic growth. Along with population growth and increasing people's purchasing power, demand for motorized vehicles has soared, making Indonesia one of the largest automotive markets in Southeast Asia. However, in the midst of this rapid growth, Indonesia is also faced with increasingly fierce competition. This happened to the largest manufacturer in Indonesia, namely Toyota Auto 2000, where there was a decline in sales in the period 2017 to 2023. This research aims to investigate whether company commitment, product quality and service quality have an impact on the sales performance of Toyota Auto 2000, which in the end can create and maintain customer loyalty. The research method applied is a quantitative approach with an explanatory research type, which aims to explore the relationship and impact of the variables studied. The research population consisted of Toyota Auto 2000 consumers in the Bekasi area, with a sample determined based on a formula for a minimum sample size of 10 times the number of indicators used, resulting in a sample of 100 respondents. Data was collected through a questionnaire with a Likert scale as a measurement tool, and data analysis was carried out using the Partial Least Square (PLS) method. The research results show that company commitment and product quality have a significant positive impact on consumer loyalty, while service quality does not have a significant impact on consumer loyalty, which provides important insights regarding aspects that need to be improved in order to overcome declining sales and increase customer loyalty. at Toyota Auto 2000. Keywords: Consumer loyalty, Company commitment, Product quality, Service quality
PENGARUH REPUTASI KAP DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT DELAY Inggit Pramudita; Endang Sri Utami
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.v18i3.4838

Abstract

The deadline for submitting audited financial reports has been set by the government, but the delay in submitting these reports has increased. This delay is known as audit delay. The study aims to show that Public Accounting Firms (KAP) reputation and audit complexity have an influence on audit delay in companies listed on the Indonesia Stock Exchange. Quantitative methods are used to test hypotheses. The population of this research is consumer cyclicals, properties & real estate, energy, consumer non-cyclicals, industrial, basic materials, and infrastructure companies listed on the Indonesia Stock Exchange as the population.  The research used purposive sampling technique to produce a sample of 18 companies during 2020-2021. The data was analyzed using multiple linear regression analysis which was previously carried out by descriptive statistic tests and classical assumption test. The results found by researchers are that Public Accounting Firms (KAP) reputation has a negative effect on audit delay, while audit complexity has no effect on audit delay. From this research, public accounting firms can pay more attention to their auditors by providing training opportunities so that their experience, knowledge and professionalism are maintained and / or increased so that the reputation of KAP is maintained or increased. Keywords: Reputation of A Public Accounting Firm, Audit Complexity, Audit Delay
PENGARUH CAR, LDR, ROA, DAN INFLASI TERHADAP NPL PADA BANK UMUM KONVENSIONAL Dinda Permatasari; Dwi Ermayanti Susilo
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.v18i3.4877

Abstract

The banking world is currently vulnerable to the challenges of the global recession threat, this will result in a high level of  NPL. NPL is a parameter of a bank's asset health that is calculated based on key financial ratios. The NPL used by banks is the adjusted net NPL. NPL assessment is an asset quality assessment that reflects the adequacy of credit risk management. NPLs are an indication of problems that occur within the bank that have a negative impact on the bank if not resolved immediately. NPLs will cause a bank's capital to decrease so that lending for the next period can be affected. The purpose of this study was to determine the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Return On Asset (ROA), Inflation on Non Performing Loan (NPL) at Conventional Commercial Banks listed on the IDX in 2020-2022. This study uses quantitative methods with secondary data obtained from the financial statements of Conventional Commercial Banks. The population in this study was 42 Conventional Commercial Banks. The sampling method for this study was purposive sampling which resulted in 29 Conventional Commercial Banks. The results of this study indicate that the CAR, LDR, and Inflation variables have no effect on NPL, while the ROA variable has a negative and significant effect on NPL. Keywords: CAR, LDR, ROA, Inflasi, NPL
PENGARUH WFH, MOTIVASI, DAN PENGETAHUAN INVESTOR RITEL TERHADAP MINAT INVESTASI Eka Purnama; Hasim As’ari
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.v18i3.4879

Abstract

Retail investors, although relatively small investment funds, have a very important impact on the dynamics of the capital market. New challenges arising from the Covid-19 pandemic, such as market fluctuations and changes in lifestyle due to work from home policies, add complexity to the investment environment. The purpose of this study is to investigate the impact of work from home, motivation, and investment knowledge on retail investor interest in the capital market, with reference to the Theory of Planned Behavior (TPB). This study used a quantitative approach using survey methods. The Purposive Sampling technique was used to analyze the hypothesis, involving the distribution of questionnaires to 80 respondents who were employee class students of the Faculty of Economics, Mercu Buana University, Yogyakarta, batch 2019-2022. The collected data was analyzed using SPSS Statistics 25. The test results show that work from home, motivation, and investment knowledge have a significant positive impact on retail investors' interest in the capital market. These findings provide valuable insights to understand the dynamics of retail investor behavior in the face of changing investment environments, especially in the era of work from home policy adaptation. Keywords: WFH, Motivation, Knowledge, Investment, Capital Markets
DETERMINAN CORPORATE TAX AGGRESSIVENESS: STUDI EMPIRIS SEKTOR INDUSTRI BARANG KONSUMSI Rohma Oktafiani; M. Irfan Tarmizi
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.v18i3.4903

Abstract

Agresivitas pajak merupakan isu penting dalam upaya perusahaan meminimalkan beban pajak, berupa praktik perlawanan pajak, baik aktif maupun pasif. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh profitabilitas, capital intesity, leverage, company size terhadap corporate tax aggressivenness. Penelitian ini menggunakan pendekatan kuantitatif asosiatif. Objek penelitian yaitu perusahaan manufaktur sub sektor industri barang konsumsi yang listed di Bursa Efek Indonesia (BEI) periode 2018-2022. Jumlah populasi sebanyak 74 perusahaan. Teknik penarikan sampel menggunakan purposive sampling dengan kriteria yang sudah ditetapkan oleh peneliti, diperoleh sebanyak 21 yang memenuhi kriteria. Teknik analisa data adalah analisis data panel, menggunakan program Eviews 12 sebagai alat bantu analisis data. Riset ini mendapatkan hasil bahwa corporate tax aggressivenness tidak dipengaruhi oleh profitabilitas dan leverage. Sedangkan corporate tax aggressiveness dipengaruhi oleh capital intensity, dan company size secara positif dan signifikan. Kata kunci: Profitabilitas, capital intensity, leverage, company size, corporate tax aggressiveness
KETEPATAN MODEL FINANCIAL DISTRESS DALAM BISNIS JASA KEUANGAN Edi Edi; Natalis Christian; Aviany Santi
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.v18i3.4910

Abstract

The research was formulated to identify and assess models capable of measuring financial distress in the financial sector during the Covid-19 pandemic, considering the potential rise in financial challenges encountered this sector at the pandemic's onset and throughout its duration. Models such as Altman, Springate, Zmijewski, Grover, Fulmer, Ohlson, and CA Score served as instrumental tools in the study. The survey employed quantitative approach targeting population of 79 financial sector companies listed on Indonesian Stock Exchange from 2019 to 2021, with sample of 64 firms selected through purposive sampling method. Data analysis involved panel regression utilizing Eviews continued with SPSS software due to significant data deviations. Conducted comprehensive suite of statistical tests including descriptive statistics, outlier tests, chow tests, hausman tests, F tests, adjusted R tests, and t tests. Findings indicated the efficacy of Altman, Springate, Zmijewski, and Fulmer models identifying challenging financial conditions within financial sector companies. Conversely, the Grover, Ohlson, and CA Score models did not yield significant findings in measuring financial challenges within the sector. T-statistics underscored that the Springate model emerged as the most effective, achieving the highest score among all models at 2.769227, followed by the Zmijewski, Altman, Fulmer, Grover, CA Score, and Ohlson models. Keywords: Financial Distress, Altman, Springate, Zmijewski, Grover
Penerapan Budaya 5S (Seiri, Seiton, Seiso, Seiketsu, Shitsuke) terhadap Produktivitas Karyawan Rohma Bekti, Ida; Cahyadi, Nur
Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 1 (2024): Januari - April 2024
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v19i1.4915

Abstract

5S is a work system with an effectiveness perspective based on a specific industry culture. The 5S is a work system with an effectiveness perspective based on a specific industrial culture. The aim of this research is to test the application of 5S Culture (Seiri, Seiton, Seiso, Seiketsu, Shitsuke) to the productivity of PT PLN NP UMRO employees. The research sample used was 39 people taken from employees of PT PLN NP UMRO Gresik Region as respondents to the research by distributing questionnaires. Testing using Systematic Random Sampling using a quantitative approach by processing questionnaire data obtained using the SmartPLS 4 application. The results of this study show that: (1) Seiri has a positive and significant influence on Employee Productivity (2) Seiton has a positive and significant influence on Employee Productivity (3) Seiso has a negative and insignificant influence on Employee Productivity (4) Seiketsu has a negative and insignificant influence on Employee Productivity (5) Shitsuke has a negative and insignificant influence on Employee Productivity. Keywords: Seiri, Seiton, Seiso, Seiketsu, Shitsuke, Work productivity
Earnings Quality: An Empirical Study On Infrastructure, Utilities, And Transportation Sector Companies Michael, Michael; Widjaja, William
Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 1 (2024): Januari - April 2024
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v19i1.4916

Abstract

This research has high urgency given the current issues in the global business environment. Today, businesses around the world are faced with pressure to improve the quality of their financial statements in the context of increasingly stringent reporting standards and changes in accounting regulations.The primary aim of this research is to investigate the influence of profitability, leverage, and firm size on the integrity and reliability of financial earnings. This study encompasses the complete set of infrastructure, utilities, and transportation companies that were publicly listed on the Indonesia Stock Exchange (IDX) during the period spanning from 2020 to 2022. The researchers employed a purposive sampling technique to select a sample of 30 companies meeting the predetermined criteria. This approach led to the collection of 90 data points. The methodology employed in this study involves using the documentation technique, explicitly relying on secondary data obtained from financial statements. The data analysis technique employed encompasses multiple stages. The initial step in the analysis involves assessing the model's accuracy through various tests, including the Chow test, Hausman test, and Lagrange multiplier test. Subsequently, the classical assumption test is conducted, encompassing the multicollinearity and heteroscedasticity tests. Finally, the panel data regression equation is formulated, and hypothesis testing is performed using the Eviews 12 software. This research study presents empirical findings demonstrating a negative relationship between profitability and firm size with earnings quality while indicating a positive association between leverage and earnings quality.
PERFORMANCE APPRAISAL: A PHENOMENOLOGICAL STUDY IN INDONESIAN ISLAMIC HIGHER EDUCATION INSTITUTION Yayan Firmansah
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.v18i3.4936

Abstract

Given adequate studies on performance appraisal, there is still a lack of study regarding how the performance appraisal is conducted in Islamic higher education institutions, particularly in Indonesia as the biggest Muslim country in the world. With regard to this, the current study aims to explore the lived experience of line managers in Islamic higher education institutions in conducting performance appraisal. By doing so, this study could be the foundation of Islamic higher education institutions in identifying and revealing the current situation regarding the qualities of its people. The current study is a qualitative study with phenomenology as its approach. Data were collected using semi-structured with the sample of the study, which is heads of department since they are the main actor in performance appraisal activities. As the result, this study found four themes related to the lived experiences of department heads in Islamic university in conducting performance appraisal, namely main aspects evaluated, the determinant factors of performance appraisal, benefit obtained and obstacle encountered. Theoretical and practical implications, as well as suggestions for future studies are discussed. Keywords: performance appraisal, Islamic university, lived experience, phenomenology

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