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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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Minat beli produk halal bukan lagi menjadi Prioritas namun sebuah Keharusan Budhiawan, Muhhamad Arif; Mangifera, Liana
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.v19i3.6473

Abstract

Globalization encourages consumers to be more selective in purchasing a product. For Muslims, of course they really pay attention to the halal label on every product they choose. The halal concept is not only of interest to Muslims, but also the general public can get products that are certified halal. This research used data from 153 students at Islamic universities in Surakarta, including Muhammadiyah University of Surakarta, Batik Islamic University of Surakarta, and UIN Raden Mas Said Surakarta. This research uses consumer behavior theory with multiple linear analysis methods. This research focuses more on consumer interest in buying halal goods. Previous research regarding halal products is still quite small. This research also adds a priority scale as a mediator, which in previous studies did not use a priority scale as a mediator. This research aims to explain the relationship between brand image, company image and product quality variables with interest in purchasing halal goods. This research states that the priority scale cannot be an effective mediator. Interest in purchasing halal products is not a priority for students at Islamic universities in Surakarta, but has become a necessity or obligation that should be carried out.
Pengaruh Sistem Pengendalian Internal, Komite Audit, Dan Whistleblowing System Terhadap Pencegahan Fraud Santi, Vidya Loka; Wafa, Zaenal
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.v19i3.6497

Abstract

The significant increase in fraud cases in Indonesia’s banking industry from 2016 to 2021, averaging over 300 cases per year, highlights the sector’s vulnerability to fraud. The financial industry, especially banking, accounts for 22.30% of total fraud cases, negatively impacting public trust and reputation. This study aims to examine the impact of internal control systems, audit committees, and whistleblowing systems in preventing fraud in banking companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. A quantitative approach is employed in this study, using secondary data from the annual reports of banking companies available on the IDX official website. The sample was selected using a purposive sampling technique, resulting in 42 banking companies that met the criteria. Data analysis was performed using panel data regression with the E-Views 12 software. The findings indicate that the internal control system and whistleblowing system have a significant effect on fraud prevention, whereas the audit committee does not have a significant impact. Collectively, however, these three variables contribute significantly to fraud prevention efforts.
Pengaruh Faktor Ekonomi Makro Terhadap Fluktuasi Harga Saham di Sektor Teknologi Suhendra, David Xavier Timotius; Airawaty, Diana
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.v19i3.6503

Abstract

Indonesia's technology industry has experienced substantial growth, though it remains relatively nascent compared to other well-established sectors. This growth has resulted in considerable stock price fluctuations for technology companies listed on the Indonesian Stock Exchange (IDX), especially amid shifts in macroeconomic conditions. The stock price decline from 2021 to 2023 underscores the importance of understanding the effects of factors. Previous studies have yielded mixed and inconclusive results regarding the impact of macroeconomic variables on stock prices across various industries, emphasizing the need for further exploration in the developing technology sector. This study investigates the impact of macroeconomic factors on the stock prices of technology firms on the IDX. Employing a quantitative approach with multiple linear regression, this study analyzed secondary data from 44 companies during the 2021-2023 period. Data were obtained using purposive sampling and examined through descriptive statistical methods, classical assumption testing, and regression analysis, using SPSS version 23. The results reveal that inflation and interest rates significantly influence stock prices, while exchange rates show no significant association.
Faktor-Faktor Penentu Peluang Inovasi: Studi Empiris untuk UMKM di Jakarta Perdana, Cipta Canggih; Hartono, Powell Gian; Monalisa, Monalisa; 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.v19i3.6506

Abstract

Pemanfaatan media sosial di usaha mikro, kecil, dan menengah (UMKM) semakin marah untuk kegiatan pemasarannya. Oleh sebab itu, penelitian ini menguji dan menganalisis dampak Pemanfaatan Media Sosial dan Orientasi Pelanggan terhadap Peluang Inovasi bagi UMKM di Jakarta. Sampel diambil dengan pendekatan purposive sampling method, sehingga terpilih sebanyak 107 UMKM ditetapkan sebagai sampel. Dengan pendekatan kuantitatif, penelitin menguji variabel-variabel dengan metode statistik partial least square-structural equation modeling (SEM-PLS). Hasil penelitian ini adalah terbukti terdapat pengaruh positif Pemanfaatan Media Sosial dan Orientasi Pelanggan terhadap Peluang Inovasi secara parsial. Sehingga, penelitian ini memberikan kontribusi bagi UMKM untuk penggunaan media sosial untuk meningkatkan peluang inovasi, serta orientasi konsumen untuk meningkatnya.
Pengaruh Rasio Keuangan Terhadap Manajemen Laba Pada Perusahaan Real Estate dan Properti di BEI Periode 2017-2022 Koesmandoyo, Jovandra Gabriel; Susilowati, Clara
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.v19i3.6537

Abstract

This study addresses important issues related to earnings management in real estate and property companies amid the economic challenges posed by the Covid-19 pandemic. The research examines how profitability, liquidity, leverage, activity, and growth ratios influence earnings management in this crisis context. The objective of this study is to determine the impact of these financial ratios on earnings management in companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2022 period. Employing a quantitative approach with secondary data from 25 companies, the analysis was conducted through classical assumption tests and F-tests as well as t-tests using SPSS software. The results indicate that these ratios do not have a significant impact on earnings management. This finding is intriguing because these factors are typically considered influential in earnings management practices. However, in the context of the pandemic, external factors such as economic instability and government policies are more dominant, rendering internal financial ratios less relevant.
Pengaruh Good Corporate Governance Dan Manajemen Risiko Terhadap Kinerja Keuangan Gollu, Matilda Roswita; Utami, Endang Sri
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.v19i3.6541

Abstract

The phenomenon of the emergence of GCG began to be known because it was discussed repeatedly along with the increasing public awareness. Both the government and management need a mechanism that can increase openness. Good Corporate Governance is growing in many companies, both public and private. This research aims to determine the Effect of Good Corporate Governance and Risk Management on Banking Financial Performance (Empirical Study of Commercial Banks Listed on the Indonesia Stock Exchange in 2021-2023). A quantitative approach was used in this study. This study uses the banking sub-sector object listed on the Indonesia Stock Exchange (IDX) with a time span of 2021-2023. The sample method used is purposive sampling with a population consisting of 47 banking companies, resulting in 16 companies with a total sample of 48 analyzed. The study output shows that GCG and Risk Management have a positive impact on Banking Performance. Thus, the research results show that GCG and Risk Management tend to have a high probability ratio, namely more stable and high finances with Banking Financial Performance. This finding can be a guide for shareholders in making decisions in the company.
Determinan Kinerja Keuangan Pada Perusahaan Sektor Consumer Cyclicals di BEI Periode 2021-2023 Widyastuti, Riris Retno; Paramitalaksmi, Ratri
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.v19i3.6565

Abstract

Financial performance reflects the company's success rate in managing business activities to achieve the goal of making a profit. Financial performance serves as a benchmark to measure the company's ability to optimize its resources to create added value for all stakeholders. This study aims to find evidence regarding various factors that affect the financial performance of companies listed on the Indonesia Stock Exchange. In this study, the factors tested include financial ratios, which include profitability, liquidity, solvency, activity, valuation, and growth. In this study, the object is companies in the consumer cyclical sector listed on the IDX for 2021-2023. Purposive sampling is used as a method for selecting samples with a population of 21 companies and a sample size of 63. In addition, this study uses multiple linear regression analysis techniques with the help of SPSS software version 27. The study's results prove that profitability, solvency, and growth do not affect the financial performance of companies in the consumer cyclical sector. In contrast liquidity, activity, and valuation are proven to affect the financial performance of companies in the consumer cyclicals sector.
Pengaruh Rotasi Kerja Dan Digital Skill Terhadap Kinerja Karyawan Dimediasi Oleh Employee Well-Being Nur Azizah, Anisah; 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.v19i3.6568

Abstract

Penelitian ini berfokus pada interaksi antara rotasi kerja, keterampilan digital, dan kesejahteraan karyawan dalam mempengaruhi kinerja, serta pentingnya peran kesejahteraan sebagai mediator dalam hubungan tersebut. Penelitian ini akan memberikan kontribusi pada teori-teori yang ada mengenai manajemen SDM, kesejahteraan karyawan, dan kinerja, serta memberikan wawasan yang berguna untuk praktik manajerial di rumah sakit dan sektor lainnya. Penelitan dilakukan dengan menggunakan metode kuantitatif dengan jumlah sampel sama dengan populasi yaitu 124, karena tidak semua karyawan bisa dirotasi. Analisis data yang digunakan dalam penelitian ini menggunakan metode Structural Equation Model (SEM) yaitu Partial Least Square (PLS) dengan software SmartPLS 4.0 dan nilai p-value 0,05. Hasil yang didapatkan dalam penelitian ini menunjukkan bahwa: (1) Rotasi kerja berpengaruh negatif terhadap Employee Well-being, (2) Digital Skill berpengaruh positif terhadapat Employee Well-being, (3) Employee Well-being berengaruh negatif terhadap Kinerja Karyawan, (4) Rotasi Kerja berpengaruh positif terhadap Kinerja Karyawan, (5) Digital Skill berpengaruh negatif terhadap Kinerja Karyawan, (6) Rotasi Kerja berpengaruh negatif terhadap Kinerja Karyawan dimediasi oleh Employee Well-being, (7) Digital Skill berpengaruh negatif terhapad Kinerja Karyawan dimedasi oleh Employee Well-being.
Analisis Nilai Persepsi Terhadap Pembelian Impulsif Dengan Sikap dan Kerpercayaan Sebagai Mediasi Purwianti, Lily; Chan, Keltine Richelle
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.v19i3.6575

Abstract

Di era modern ini, kemudahan akses informasi dan produk melalui internet telah mendorong bangkitnya perilaku pembelian impulsif, khususnya di kalangan masyarakat perkotaan. Tujuan penelitian adalah untuk memahami hubungan antara nilai yang dirasakan terhadap pembelian impulsif, sikap, dan keyakinan. Penelitian ini menggunakan metode penelitian kuantitatif. Teknik pengumpulan data dalam penelitian ini adalah dengan survei dan studi literatur. Metode yang digunakan dalam mengolah data pada penelitian ini adalah Structural Equation Modeling (SEM) melalui software Smart Partial Least Square (Smart PLS).Hasil penelitian menunjukkan bahwa mayoritas responden memiliki persepsi positif terhadap utilitarian value dan hedonis belanja online, sikap positif terhadap belanja online, dan tingkat kepercayaan yang tinggi terhadap platform e-commerce. Perilaku pembelian impulsif dipengaruhi oleh interaksi beberapa faktor utama seperti utilitarian value, nilai hedonis, sikap positif terhadap belanja online, dan kepercayaan terhadap platform e-commerce. Kata Kunci: Persepsi, Pembelian Impulsif, Sikap, Keyakinan, E-commerce
Analisis Perhitungan Harga Pokok Produksi UMKM Jamu di Kelurahan Rejowingaun Kota Yogyakarta Suparyati, Dea Susanti; Wardiwiyono, Sartini
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.v19i3.6586

Abstract

Micro, Small and Medium Enterprises in running their business sometimes only focus on their sales and pay less attention on fund management so that it becomes an obstacle to growth. The lack of fund management knowledge results in less optimal profit. This study aims to identify production costs of Jamu MSMEs in Rejowinangun Village, Yogyakarta in order to calculate the cost of goods manufactured (COGM) and determine the reasonable selling price. Qualitative and quantitative data were collected through interviews, observation and documentation to allow the researchers to conduct descriptive analysis. The results of the study show that, during 10 years in operation, the business actors in Jamu MSMEs still do not understand how to calculate COGM so it is unknown whether their selling price could covered the costs their have incurred. Furthermore, this study suggests that Jamu MSMEs could adopt full costing or variable costing for calculating COGM. With the right amount of COGM being calculated, the business actors could determine the reasonable selling price of their product so that they may incur their targeted profit.

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