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INDONESIA
Value: Jurnal Manajemen dan Akuntansi
ISSN : 19790643     EISSN : 26857324     DOI : -
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
Creativity And Performance Of Women Entrepreneurs: The Moderating Role Of Family Support Priambodo, Aji; Metris, Diksi
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.v19i2.5991

Abstract

Given the significant role these businesses play in economic development and the unique challenges faced by women entrepreneurs, the entrepreneurial performance of women in micro-, small-, and medium-sized enterprises (MSMEs). This study investigated the influence of expertise, creative thinking skills, and motivation on the performance of female entrepreneurs in MSMEs. Additionally, it examined the moderating effect of family support on these relationships. A quantitative approach was adopted, utilizing a survey methodology with a 5-point Likert scale questionnaire administered to 152 female entrepreneurs operating MSMEs. Data analysis was conducted using structural equation modeling techniques with SmartPLS software. The results indicate that expertise, creative thinking skills, and motivation positively affect the performance outcomes of women entrepreneurs. Furthermore, family support significantly moderated these relationships, strengthening the impact of expertise, creative thinking abilities, and motivation on entrepreneurial performance. This study contributes to the literature by providing novel insights into the role of family support in enhancing the relationship between creativity and entrepreneurial performance in women-owned MSMEs. These findings underscore the critical importance of fostering creativity, promoting motivation, and leveraging family support to improve women's entrepreneurial success in the MSME sector.
The Impact Of Daftar Efek Syariah (DES) Announcement To The Asii’s Abnormal Returns And Trading Volume Utomo, Agus Saur; Jundana, Makhzumi; Prasaja, Mahendra Galih
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.v19i3.6043

Abstract

DES announcement can be an important information for investors in making investment decisions. Islamic investors have to sell their stock when their stocks are excluded from DES. On the other hand, investors who want to invest in Islamic stocks will buy stocks that are included in the DES.  The purpose of this study is to examine the impact of ASII stock reentry and exit from and into DES to the abnormal return and trading volume activity. This study uses secondary data obtained from investing.com. The data used in this study are daily stock closing prices, IHSG index and daily stock trading volume. This study follows event study methods. The first event window used in this study is 7 days before November,23,2020  and 7 days after. The second event window used is 7 days before May 24, 2023 and 7 days after. Descriptive statistic and Wilxocon sign ranks is used to analysis the data.  The results showed that there was no significant difference in abnormal returns both at the time of ASII exit and reentry. However, trading volume of ASII stock significant difference before and after exit announcement.  But when ASII stock reentry to the DES there was no significant difference.
Battle Of Brand Loyalty: Based On Social Media Advertising – Gojek And Grab Calysta, Netha Eliana; Suade, Yuyun Karystin Meilisa
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.v19i3.6050

Abstract

The use of social media advertising is certainly familiar to consumers as one of the marketing strategies for brands or products in the company. This study will look at the level of consumer loyalty to Gojek and Grab through brand image and brand awareness. This study aims to see between the two brands which brand is superior in using social media advertising in increasing consumer loyalty, namely generation z people in Makassar city, Indonesia. This study uses quantitative methods by analyzing 265 respondents and will be analyzed using PLS-SEM. The results of this study indicate that Gojek is superior in utilizing brand image and brand awareness through social media advertising. This is evidenced by the relationship between social media advertising has no significant effect on brand loyalty. Nevertheless, brand image and brand awareness have a significant positive relationship to brand loyalty. Furthermore, the Grab brand is superior in increasing its brand loyalty through social media advertising, brand image, and brand awareness. In addition, Grab's brand image and brand awareness have a positive significant relationship to brand loyalty.
Pengaruh Kepemilikan Manajerial Terhadap Kesulitan Keuangan Perusahaan Sektor Industri Dasar Dan Kimia Firdaus, Dhoni; Anshari, Rahman; Jamal, Sri Wahyuni
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.v19i3.6159

Abstract

Managerial ownership is believed to reduce agency problems that frequently occur in business, which, if not addressed, can lead to financial distress for the company. Extremely high or low managerial ownership can cause issues, such as managers neglecting shareholders' interests or being less motivated to maintain the company's financial stability. This study aims to analyze the effect of managerial ownership on the likelihood of financial distress in basic industry and chemical sector companies listed on the Indonesia Stock Exchange (IDX). A quantitative approach was used in this study. The data consists of annual reports from basic industry and chemical sector companies listed on the IDX from 2018 to 2023. Samples were determined using a purposive sampling method from a population of 73 companies, resulting in 24 companies with a total of 144 samples analyzed. Logistic regression analysis was used to test the hypothesis. The results of this study indicate that higher managerial ownership is associated with a reduced likelihood of financial distress. The findings of this study are useful for shareholders and management in making decisions regarding ownership structure to minimize financial risk.
Pengaruh Personal Innovation Terhadap Cognitive Absorption Dan Kreativitas: Peran Mediasi Burnout Fauziyah, Rosyda Nur; Muafi, Muafi
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.v19i3.6314

Abstract

Sumber Daya Manusia (SDM) sebagai salah satu aset yang paling utama di dalam sebuah perusahaan. Situasi yang tidak menentu seperti  sekarang sangat rawan bagi perusahan dalam mempertahankan berbagai kegiatan. Hal ini yang menyebabkan perusahaan membutuhkan pengelolaan sumber daya manusia yang terampil dan handal. Tujuan dari penelitian ini untuk menguji dan menganalisis pengaruh personal innovation terhadap cognitive absorption dan kreativitas yang dimediasi oleh burnout. Pada penelitian ini menggunakan 100 sampel yang diambil dari karyawan startup Kabupaten Sleman Daerah Istimewa Yogyakarta. Analisis data yang digunakan dalam penelitian menggunakan metode Structural Equation Model (SEM) yaitu Partial Least Square (PLS) dengan software SmartPLS 4.0. Hasil yang didapatkan dalam penelitian ini menunjukkan bahwa : (1) Personal Innovation berpengaruh negatif terhadap burnout, (2) Personal Innovation berpengaruh positif terhadap cognitive absorption, (3) Personal Innovation berpengaruh positif terhadap kreativitas, (4) Burnout berpengaruh negatif terhadap kreativitas, (5) Burnout berpengaruh negatif terhadap cognitive absorption, (6) Personal Innovation berpengaruh negatif terhadap cognitive absorption dimediasi burnout, (7) Personal Innovation berpengaruh negatif terhadap kreativitas dimediasi burnout.
Praktik Quality Management Melalui Quality dan Innovation Performance di Perusahaan Digital Callista, Galuh Candya; Muafi, Muafi
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.v19i3.6342

Abstract

Peningkatan kinerja perusahaan untuk memastikan keunggulan kompetitif di pasar dapat dicapai melalui implementasi manajemen mutu atau Quality Management, yang mencakup perbaikan berkelanjutan. Quality Management diklasifikasikan menjadi dua jenis, yaitu soft dan hard. SQM berfokus pada pemberdayaan, pelatihan, dan keterlibatan karyawan, yang menekankan. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Soft Quality Management dan Hard Quality Management terhadap kinerja kualitas dan kinerja inovasi pada Perusahaan Digital dan menggunakan pendekatan kuantitatif melalui pengumpulan data yang dilakukan dengan menggunakan kuesioner (Skala Likert, 1-5) yang diolah menggunakan PLS -SEM. Penelitian ini menunjukkan pengaruh positif dan signifikan Soft Quality Management melalui Employee Engagement, Task-Related Training for Employee, Problem Solving dan Hard Quality Management melalui Process Management, Quality Information terhadap kinerja kualitas, dan kinerja inovasi. Penelitian ini memberikan kontribusi terhadap pengetahuan bagaimana menerapkan manajemen mutu yang memadukan aspek soft dan hard pada perusahaan jasa.
Determinan Perilaku Pengelolaan Keuangan dalam Penggunaan Paylater: Studi Kasus pada Generasi Z di Kota Medan Marpaung, Arif Pratama; Sri Wardani, Karina; Sani, Agus
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.v19i3.5810

Abstract

Penelitian ini membahas beberapa isu pokok dalam memahami perilaku manajemen keuangan dalam penggunaan layanan paylater di kalangan Generasi Z di Kota Medan. Penelitian ini bertujuan untuk menentukan dan menganalisis perilaku manajemen keuangan dalam penggunaan paylater oleh Generasi Z di Kota Medan, termasuk pengaruh kemudahan, sosialisasi keuangan, motivasi hedonis, dan self-monitoring melalui literasi keuangan sebagai variabel intervening. Analisis penelitian ini diharapkan dapat memberikan edukasi mengenai pengendalian perilaku keuangan saat menggunakan paylater melalui pemahaman literasi keuangan, sehingga mereka dapat lebih bijak dalam mengelola keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner yang melibatkan 446 responden. Metode analisis yang digunakan adalah SmartPLS dengan pendekatan Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa baik kemudahan maupun sosialisasi keuangan tidak berpengaruh signifikan terhadap perilaku manajemen keuangan. Namun, kemudahan dan pengaruh sosial memiliki dampak positif terhadap literasi keuangan. Selain itu, kemudahan dan sosialisasi keuangan memengaruhi perilaku manajemen keuangan melalui literasi keuangan sebagai variabel intervening. Sebaliknya, motivasi hedonis dan self-monitoring ditemukan tidak berpengaruh terhadap perilaku manajemen keuangan.
Peran Emotion Based Attachment Ter-hadap Brand Loyalty dengan Customer Experience sebagai Pemoderasi Trifiyanto, Kabul
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.v19i3.6083

Abstract

This research has proven the influence of emotion based attachment (brand love, brand passion, and brand pride) on brand loyalty with customer experience as a moderating variable. A total of modern café in Kebumen contributed to filling out the questionnaire. Purposive sampling was used by determining the criteria for respondents, namely those aged between 17 and more than 40 years and who had made purchases more than once. SmartPLS 3 SEM is used to process data. The research results showed that brand loyalty was directly influenced only by brand passion and brand pride, but not by brand love. Customer experience cannot moderate the influence of brand loyalty and brand passion on brand loyalty. However, customer experience can moderate the relationship between brand pride and brand loyalty. In conclusion, positive emotional attachment occurs in brand loyalty, especially through a sense of pride in the brand, which plays an important role in influencing brand loyalty. Positive customer experience can also increase the influence of brand pride on brand loyalty. Therefore, brand managers need to pay attention to efforts to improve the quality of customer experience and strengthen brand passion and brand pride as a strategy to maintain and increase existing brand loyalty.
Pengaruh Nilai Tukar Dan Tingkat Suku Bunga Terhadap Indeks Harga Saham Gabungan Priyam Budi Utomo; Kusumawati, Yulia Tri; Pribadi, Muhammad Iqbal
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.v19i3.6160

Abstract

Kondisi pasar modal menunjukkan kondisi ekonomi secara makro, dengan kondisi pasar modal memengaruhi kondisi ekonomi sebuah negara. Pergerakan pasar modal, baik naik maupun turunnya harga saham, dapat dilihat dari Indeks Harga Saham Gabungan (IHSG). IHSG adalah nilai yang digunakan untuk mengukur pergerakan kinerja seluruh saham (perusahaan atau entitas) yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini bertujuan untuk menguji faktor makro ekonomi yang memengaruhi IHSG, yaitu nilai tukar dan tingkat suku bunga. Periode yang digunakan dalam penelitian ini adalah lima tahun, mulai dari tahun 2019 hingga 2023, dengan jumlah data observasi sebanyak 60 data. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial nilai tukar berpengaruh negatif dan signifikan terhadap IHSG, sedangkan tingkat suku bunga tidak berpengaruh signifikan terhadap IHSG. Secara simultan, hasil penelitian menunjukkan bahwa nilai tukar dan tingkat suku bunga berpengaruh signifikan terhadap IHSG.
Enhancing Tourism Marketing Performance Through Green Marketing Strategy and Consumer-based Brand Equity Faerrosa, Lady; Pratama, Aryan Agus; Algifani, Muhammad Gaza
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.v19i3.6429

Abstract

One crucial determinant of tourism performance is environmental sustainability. Unfortunately, not all tourist destinations have adopted environmentally friendly tourism practices, making it important to explore and research this issue. This study aims to analyze the impact of green marketing strategy and consumer-based brand equity (CBBE) on the sustainability of tourism marketing performance in Lombok Island. The research employed both qualitative and quantitative approaches. The researchers conducted interviews with 10 informants from among Lombok's tourism stakeholders and distributed questionnaires to 350 domestic tourists. Qualitative data was analyzed using content analysis, while quantitative was analyzed using multiple linear regression with the aid of SPSS. The results indicate that both green marketing strategy and CBBE have a positive and significant impact on tourism marketing performance. As this study utilizes a mixed-method approach, it provides a more comprehensive understanding of the key factors that can enhance tourism marketing performance. Consequently, these findings can serve as a basis for stakeholders in formulating policies for sustainable and environmentally friendly marketing concepts that align with the demands of their target consumers.