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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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CSV-SDGs Synergies And Their Challenges: A Literature Review: Sinergi CSV-SDGs dan Tantangannya: Sebuah Telaah Literatur Fala, Dwi Yana Amalia Sari; Purwanti, Lilik
Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 2 (2024): Mei - Agustus 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.v19i2.5674

Abstract

This paper explores the synergies and challenges of integrating Creating Shared Value (CSV) with Sustainable Development Goals (SDGs), two important concepts in global sustainability discourse. CSV links economic value creation to increased social and environmental value, while the SDGs provide a framework for addressing pressing global development challenges. Although the two have similar goals, the synergy between them has not been fully tapped. Through an in-depth literature review, the paper identifies key barriers to CSV and SDGs integration, including lack of strategic understanding and commitment, barriers to innovation, and measurement difficulties. The paper offers practical recommendations for addressing these challenges, including improved strategic coordination, investment in innovation, and adaptation to organizational culture. Implications for business practices and public policy were also discussed, highlighting the importance of cross-sector collaboration to achieve SDGs goals through CSV practices. The results show that by addressing these integration challenges, companies can become agents of positive change, creating sustainable economic value while delivering significant social and environmental benefits.
Pengaruh Green Organizational Culture Terhadap Competitive Advantages Karyawan: Peran Mediasi Green Innovation Behaviour Kusuma, Ahmad Fandy; Muafi, Muafi
Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 2 (2024): Mei - Agustus 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.v19i2.5682

Abstract

Penelitian ini menguji dan menganalisis pengaruh Green Organizational Culture terhadap Competitive Advantages karyawan: peran mediasi Green Innovation Behaviour pada karyawan di PT. Gunung Sejahtera Puti Pesona di Kalimantan Tengah. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan menyebar kuesioner kepada responden. Populasi yang diteliti dalam penelitian ini adalah karyawan PT. Gunung Sejahtera Puti Pesona di Kalimantan Tengah yang berjumlah 190 orang. Metode analisis data yang digunakan dalam penelitian ini adalah Structural Equation Model (SEM) dengan menggunakan Partial Least Square (PLS). Hasil penelitian ini adalah terdapat pengaruh yang positif dan signifikan dari Green Organizational Culture terhadap Green Innovation, terdapat pengaruh yang positif dan signifikan dari Green Organizational Culture terhadap Competitive Advantage, terdapat pengaruh yang positif signifikan dari Green Innovation terhadap Competitive Advantage, dan terdapat pengaruh yang positif dan signifikan dari Green Organizational Culture terhadapi Competitive Advantage di mediasi oleh Green Innovation Behaviour.
Determinan Kualitas Laporan Keuangan Pemerintah Desa di Kabupaten Kediri Jawa Timur dengan Menggunakan Peran Pendamping Desa sebagai Pemoderasi Subehan, Achmad; Harnovinsah, Harnovinsah; Ahmar, Nurmala
Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 2 (2024): Mei - Agustus 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.v19i2.5718

Abstract

The government has developed a village financial system application (Siskeudes) as a tool to assist villages in achieving financial accountability. The operation of this application requires training and mentoring. The government also provides village mentoring, which is currently offered by the Ministry of Villages, Development of Disadvantaged Regions, and Transmigration. This research aims to analyze the factors that influence the quality of village government financial reports in Kediri Regency with the professional village facilitator as a moderating variable. These factors are Understanding of Government Accounting Standards, Implementation of Village Financial System Application (Siskeudes), and The professional Village Facilitator. This research is a quantitative research using primary data through distributing questionnaires. The population and sample in this research were the village secretaries or village finance officers in the Kediri Regency. The survey was conducted on 100 respondents in 100 villages out of 343 villages in Kediri Regency. Data were analyzed using Structural Equation Modeling using WarpPLS 7.0 software. The results showed that understanding of government accounting standards, village financial system application (Siskeudes), and the professional village facilitators significantly affected the quality of village government financial reports. The professional village facilitator can moderate the influence between understanding of government accounting standards and village financial systems application (Siskeudes) on the quality of village government financial reports.
Mitigasi Risiko Transaksi Online Pada Pengguna E-Commerce: Pengaruh Literasi Keuangan Dan Pemanfaatan Teknologi Nengi, Soleman Umbu; Priyastiwi, Priyastiwi
Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 2 (2024): Mei - Agustus 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.v19i2.5735

Abstract

Literasi keuangan dan pemanfaatan teknologi merupakan aspek penting yang perlu dipertimbangkan dalam transakasi online. Tujuan penelitian ini adalah untuk mempelajari bagaimana literasi keuangan dan pemanfaatan teknologi berdampak pada risiko yang dihadapi pengguna e-commerce saat melakukan transaksi online. Dalam penelitian ini, metode survei online digunakan, dengan sampel 110 orang yang dipilih secara purposive. Studi ini menggunakan analisis regresi dan analisis regresi moderat. Hasil penelitian menunjukkan bahwa literasi keuangan berdampak negatif pada risiko transaksi online, demikian juga pemanfaatan teknologi berpengaruh negatif terhadap risiko transaksi online. Ini berarti bahwa semakin tinggi literasi keuangan dan pemanfaatan teknologi yang dimiliki seseorang terkait dengan risiko transaksi online semakin rendah. Selain itu, pemanfaatan teknologi dapat memoderasi dampak pengetahuan keuangan terhadap risiko transaksi online yang dihadapi oleh pelanggan e-commerce yang memiliki pemahaman yang baik tentang keuangan.
Menelusuri Determinan Minat Investasi Mahasiswa Akuntansi Feb Untan Di Pasar Modal Angeline, Velicia; Rusliyawati, Rusliyawati; Kurniawan, Rudy
Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 2 (2024): Mei - Agustus 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.v19i2.5743

Abstract

Indonesia menargetkan akan menjadi “Indonesia Emas 2045” untuk meningkatkan kesejahteraan masyarakat. Investasi di pasar modal berperan penting dalam mencapai pertumbuhan ekonomi berkelanjutan. Lebih dari 50% peminat investasi di pasar modal dikuasi oleh gen z termasuk mahasiswa. Namun, tren pinjaman online & judi online merusak pandangan tentang keuangan. Mahasiswa perlu mendukung upaya memerangi hal-hal yang dapat merusak citra bangsa demi kesejahteraan negeri tercinta ini. Tujuan penelitian ini yaitu untuk menilai pengaruh literasi keuangan, persepsi risiko, dan motivas investasi terhadap minat investasi pada mahasiswa Fakultas Ekonomi & Bisnis Universitas Tanjungpura. Penelitian ini menggunakan metode kuantitatif diperoleh dari 100 mahasiswa yang sudah mengambil mata kuliah terkait investasi yaitu manajemen keuangan. Data dikumpulkan melalui google form. Analisis data meliputi uji validitas, uji reliabilitas, uji normalitas, multikolinearitas, heterokedastisitas serta uji regresi linear berganda, Uji F, Uji t, dan uji R^2. Hasil dari penelitian ini yaitu literasi keuangan tidak mempengaruhi minat investasi di pasar modal. Persepsi risiko dan motivasi investasi mempengaruhi minat invetasi bagi mahasiswa aktif jurusan Akuntansi Fakultas Ekononomi dan Bisnis Universitas Tanjungpura.
Pengaruh Financial Distress, Opini Audit, Dan Price Earning Ratio Terhadap Harga Saham Wong, Vanessa; Desyana, Gita; Ikhsan, Syarbini
Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 2 (2024): Mei - Agustus 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.v19i2.5749

Abstract

Covid-19 pandemic, which occured in Indonesia during the year 2020 and continued with the emergence of Omicron variant in 2022, has caused a tremendously negative impact on the stock market, causing a downhill in stock prices almost across all industries, even resulting in financial failure for some companies, including bankruptcy. As the pandemic gradually subsided and concerns over Omicron faded, stock prices began a steady and significant recovery. This research focused on analyzing the effect of Financial Distress, Audit Opinion, and Price Earning Ratio (PER) on stock prices of restaurant, hotel, and tourism firms listed on the Indonesian Stock Exchange. The source material used is secondary data, namely the company's financial statements published on the Indonesian Stock Exchange website in 2021-2023. Purposive sampling method was used to gather the sample and underwent further analysis by a multiple regression technique. The analysis revealed that financial distress and audit opinion had an impact on stock prices. Meanwhile, the price earning ratio caused no change in stock prices.
Pandangan Donatur Mengenai Transparansi Dan Akuntabilitas Pengelolaan Keuangan Pada Organisasi Nirlaba Tanjaya, Hans Natanael; Umyana, Ayu; Espa, Vitriyan
Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 2 (2024): Mei - Agustus 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.v19i2.5750

Abstract

Kegiatan pengelolaan keuangan hingga saat ini masih dapat dikatakan belum sehat, dimana terdapat masih banyak hal yang berpotensi menjadi penghambat dalam kelancaran pengelolaan keuangan mulai dari kecurangan, penyalahgunaan data, hingga gagap teknologi. Transparansi merupakan keterbukaan segala hal dalam suatu organisasi dan akuntabilitas merupakan pertanggungjawaban terhadap kegiatan-kegiatan di organisasi atau lembaga tersebut. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif untuk menjelaskan secara rinci kondisi yang terjadi di sejumlah tempat yang menjadi objek penelitian. Tempat penelitian dilakukan di dua organisasi nirlaba yaitu Yayasan Xing Fu dan Gereja Kristen Nasional Injili (GKNI PNIEL). Pengambilan data dilakukan dengan mengobservasi kedua tempat organisasi nirlaba tersebut dan wawancara dengan para donatur tetap di dua organisasi tersebut. Hasil dari penelitian menunjukkan bahwa kedua organisasi non-profit tersebut telah menerapkan transparansi dan akuntabilitas yang baik di segala birokrasi dan kegiatan organisasi. Maka, penelitian ini menyimpulkan bahwa transparansi dan akuntabilitas merupakan kedua hal yang saling melengkapi satu sama lain dan harus diterapkan di seluruh organisasi atau birokrasi untuk memastikan seluruh kegiatan pada suatu komunitas dapat berjalan dengan lancar.
Factors Influencing Tourist Services At Lok Baintan Floating Market In Banjarmasin City Rahmah, Natasya Aprilia Nuzula; Kadir, Abdul; Jayen, Fredy; Amrulloh, Rifqi
Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 2 (2024): Mei - Agustus 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.v19i2.5783

Abstract

The decline in the number of visitors to the Lok Baintan Floating Market from 2022 to 2023, complaints from tourists regarding seller ethics and communication, and the importance of improving service quality to maintain tourism sustainability at the Lok Baintan Floating Market are key issues. This study aims to analyze the influence of seller ethics and communication on tourist services at the Lok Baintan Floating Market, Banjarmasin City. This research uses a quantitative method with an explanatory research design, which aims to explain the relationship between variables through hypothesis testing. The research population consists of tourists visiting the Lok Baintan Floating Market, with a sample taken using purposive sampling technique. The results show that seller ethics and communication simultaneously have a significant impact on tourist services. Partially, seller ethics also significantly affect service quality, where sellers who exhibit good ethics in business and adhere to prevailing regulations tend to provide better service to tourists. Similarly, effective communication between sellers and tourists significantly contributes to improving service quality. This study concludes that enhancing seller ethics and communication skills can increase tourist satisfaction at the Lok Baintan Floating Market. The study suggests the need for training and development for sellers related to business ethics and effective communication to improve service quality and tourist experience.
TPB Dalam Menciptakan Brand Awareness Guna Meningkatkan Purchase Intention Difa Mutiara Sari; Yolanda Masnita; Annisa Ristya Nursaima
Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 2 (2024): Mei - Agustus 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.v19i2.5899

Abstract

Halal skincare products made from safe natural ingredients and certified halal are suitable for healthy skin care and in accordance with Islamic law. Previous research did not consider Brand Awareness in analyzing halal products. Using the Theory of Planned Behavior, the research findings indicate that Halal-Green Awareness influences consumer purchase intention, but Brand Awareness does not significantly affect halal-green awareness. This finding provides valuable insights for the halal beauty industry to develop more effective marketing strategies based on consumer trust in halal and environmentally friendly skincare products. This study can serve as a basis for further research on consumer preferences for halal skincare products in emerging markets. Recommendations for future research include expanding the scope of consumer characteristics, conducting comparative analyses between Muslim and non-Muslim consumers, and exploring the influence of other factors on purchase intention.
Perencanaan Strategi Untuk Mengurangi Produk Reject Dengan Pendekatan Lean Manufacturing Suguanto, Suguanto; Natigor Nasution, Fahmi; Muluk, Chairul
Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 3 (2024): September - Desember 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.v19i3.5923

Abstract

Company X, a feed manufacturer, faced a significant challenge related to a high product rejection rate of 10%. This study aimed to identify the root causes of the problem and implement lean manufacturing-based solutions to reduce waste. Through fishbone and Pareto analysis, the study revealed that human errors and non-standard measuring instruments were the primary contributors to the issue. The PDCA cycle was utilized as a framework for implementing solutions. The results demonstrated that the company reduced the product rejection rate by improving employee adherence to production procedures and conducting regular calibrations of measuring instruments. This research highlights the importance of lean manufacturing approaches in optimizing production processes and enhancing product quality in the feed industry.

Page 30 of 35 | Total Record : 347

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