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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 Customer Trust Terhadap Customer Engagement Dan Swift Guanxi Dalam Live Streaming Purnama, Jevon Keefe Purnama; Juliani Dyah Trisnawati; Siti Rahayu
Value : Jurnal Manajemen dan Akuntansi Vol. 20 No. 1 (2025): Januari - April 2025
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.v20i1.6631

Abstract

The increasing use of the internet has become a major driver of business transformation in the field of e-commerce. This phenomenon is relevant because live streaming interactions can build strong relationships between sellers and buyers, which can increase engagement and customer trust. The main challenges in e-commerce, including live streaming commerce, are maintaining product quality and avoiding fraud, which often results in decreased customer trust. This study aims to examine the effect of customer trust on customer engagement in the context of live streaming commerce, with swift guanxi as a mediating variable. The method used is Partial Least Square Structural Equation Modeling (PLS-SEM) with data from 333 Generation Z respondents who actively shop via live streaming. The results of the study show that Trust in Broadcasters and Trust in Community Members have a significant positive effect on Customer Engagement, while Trust in Products does not show a significant effect.
Uji Moderasi Kontrol Perilaku Konsumen Dalam Hubungan Kepercayaan E-Retail Dan Niat Belanja Daring Setyaning, Alldila Nadhira Ayu
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.v19i3.6680

Abstract

Pesatnya pertumbuhan e-commerce, tantangan membangun kepercayaan terhadap platform daring, dan keterbatasan penelitian sebelumnya yang jarang memfokuskan pada karakteristik unik Gen Z di negara berkembang seperti Indonesia. Hal ini kemudian menimbulkan isu penting dalam memahami pengaruh kepercayaan terhadap niat belanja daring pada Gen Z di Indonesia, dengan kontrol perilaku sebagai variabel moderasi. Penelitian ini bertujuan untuk menganalisis pengaruh kepercayaan terhadap niat belanja daring dengan kontrol perilaku sebagai variabel moderasi. Pendekatan yang digunakan adalah dengan uji Structural Equation Modeling-Partial Least Squares (SEM-PLS) dengan melibatkan 200 responden dari Gen Z di Indonesia. Data dianalisis untuk menguji validitas, reliabilitas, dan model struktural melalui nilai outer loading, Average Variance Extracted (AVE), dan R-Square. Hasil penelitian menunjukkan bahwa kepercayaan memiliki pengaruh positif dan signifikan terhadap niat belanja daring, dan kontrol perilaku juga secara langsung berpengaruh signifikan terhadap niat belanja daring. Namun, pengaruh moderasi kontrol perilaku dalam hubungan antara kepercayaan dan niat belanja daring tidak signifikan. Studi ini memberikan kontribusi teoritis dan praktis terkait pentingnya kepercayaan dan kontrol perilaku konsumen dalam meningkatkan niat belanja daring, serta mengidentifikasi keterbatasan kontrol perilaku sebagai moderator dalam konteks ini.
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Belanja Modal Kabupaten/Kota Provinsi Sumatera Barat Elviza, Resti; Dewi, Mike Kusuma; Dewi, Aminar Sutra; Novita, Wellia; Zusmawati, Zusmawati
Value : Jurnal Manajemen dan Akuntansi Vol. 20 No. 1 (2025): Januari - April 2025
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.v20i1.6730

Abstract

Capital expenditure is a form of capital creation, which includes investments and expenditures made to acquire or develop assets with an expected economic return period of more than one year. The aim of this research is to determine the effect of capital expenditure on local revenue (PAD) and balancing funds in districts/cities in West Sumatra Province in 2019-2023. The research method used is a quantitative research method. This data comes from the following websites: https://www.bps.go.id/ and https://djpk.kemenkeu.go.id/, which are managed by the Indonesian Directorate General of Financial Balance (DJPK). This research uses 95 reports covering the years 2019-2023 covering districts/cities in West Sumatra province, to examine the realization of local original income, balancing funds, and district/city capital expenditures in West Sumatra province, namely using the Econometric Views (EViews) version of the software. 10 using descriptive statistical tests, model feasibility, classical assumptions, panel data regression, hypotheses, and the Adjusted R Square coefficient test used in data analysis. The findings of this study confirm the null hypothesis that balancing funds do not influence capital expenditure positively and significantly, but local revenue influences capital expenditure positively and significantly.
Investigasi Peran Kompleksitas Tugas Subjektif dan Kapasitas Menyerap pada Perilaku Berbagi Pengetahuan Mansyur, Anwar; Suhana, Suhana; Husein, Arif
Value : Jurnal Manajemen dan Akuntansi Vol. 20 No. 1 (2025): Januari - April 2025
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.v20i1.6685

Abstract

Berbagi pengetahuan merupakan proses yang sangat penting bagi individu, kelompok dan organisasi untuk memperoleh dan transfer informasi, ide dan pengalaman. Individu, kelompok dan organisasi diharapkan dapat memfasilitasi dan mengelola perilaku berbagi pengetahuan untuk mencapai visi dan misi. Penelitian ini bertujuan untuk menguji peran kompleksitas tugas secara subjektif dan kapasitas menyerap individu dalam berbagi pengetahuan di dalam organisasi. Penelitian mengambil sampel dengan teknik purposive dan diperoleh 197 responden. Tahapan pengujian yang dilakukan adalah uji instrumen, uji model, dan uji hipotesis. Hasil pengujian diperoleh bahwa kompleksitas tugas dan kapasitas menyerap (potential dan realized) yang tinggi akan menstimulus individu untuk melakukan perilaku praktik berbagi pengetahuan. Hal tersebut memberikan pandangan empiris bahwa kompleksitas tugas yang bersifat subjektif mampu mendorong individu untuk melakukan praktik berbagi pengetahuan. Hal yang sama juga terjadi pada kedua dimensi dari kapasitas menyerap. Semakin tinggi potential dan realized kapasitas menyerap individu akan mendorong individu untuk berbagi pengetahuan.  
Accoounting : A Comparative Analysis Between the Era of Rasulullah and Khulafaur Rasyidin and 6th Century Europe Maryatin, Maryatin
Value : Jurnal Manajemen dan Akuntansi Vol. 20 No. 1 (2025): Januari - April 2025
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.v20i1.6753

Abstract

This study examines the comparison of accounting practices during the era of Prophet Muhammad SAW and the Khulafaur Rashidin with accounting practices in 6th century Europe. This period is significant for exploring the development of financial recording systems in two distinct cultural and religious contexts. The study aims to analyze the similarities and differences in principles, techniques, and purposes of accounting in both regions and to understand the influence of social, political, and religious factors on the evolution of accounting practices. A qualitative approach was adopted using literature review methods. Data were gathered from primary sources such as historical documents, trade records, and religious literature, as well as secondary sources from modern academic research. The research reveals that accounting practices during the era of Prophet Muhammad SAW and the Khulafaur Rashidin were deeply rooted in religious values such as honesty, justice, and accountability, integrated into financial records. Meanwhile, accounting practices in 6th century Europe focused more on administrative aspects and served the needs of feudalism, heavily influenced by church structures. Fundamental differences were also found in the forms of documentation and the purposes of financial reports. Accounting practices in both regions highlight the close connection between accounting systems and socio-cultural contexts. This study emphasizes the importance of understanding the history of accounting as a foundation for the development of modern accounting systems.
Peranan Kepemimpinan Transformasional, Persepsi Gender, dan Dukungan Sosial Terhadap Intensi Berwirausaha Mahasiswa Butarbutar, Daniel; Suwarno, Henky Lisan
Value : Jurnal Manajemen dan Akuntansi Vol. 20 No. 2 (2025): Mei - Agustus 2025
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.v20i2.6951

Abstract

Entrepreneurial intention among university students is shaped by various psychological and social factors, making it a crucial topic in the evolving landscape of education and employment This study explores how transformational leadership, gender perception, and social support influence entrepreneurial intention among university students. In a rapidly changing economy, where job opportunities are uncertain, students need strong motivation, resilience, and access to supportive networks to pursue entrepreneurship. This study investigates the influence of transformational leadership, gender perception, and social support on students’ entrepreneurial intentions, highlighting the role of mentorship, equality perceptions, and social encouragement in fostering business aspirations. A survey of 150 students was conducted to analyze the interplay between these factors. The findings reveal that transformational leadership and social support significantly enhance students' entrepreneurial motivation, while gender perceptions reflect evolving views on equality in business. This study provides practical insights for educators and policymakers to create supportive environments that empower young entrepreneurs. By strengthening leadership in education and expanding social support systems, higher education can contribute to the vision of “Indonesia Emas 2045” by fostering a generation of innovative, resilient, and competitive entrepreneurs.
Pengaruh Customer Experience, Kualitas Produk, Price Terhadap Keputusan Pembelian Mixue Di Palembang Putri Maretha, Wina; Purnamasari, Endah Dewi; Yeni, Yeni
Value : Jurnal Manajemen dan Akuntansi Vol. 20 No. 2 (2025): Mei - Agustus 2025
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.v20i2.7024

Abstract

In an era of rapid technological advancement, the food and beverage sector faces increasingly intense competition, requiring companies to adopt effective methods to attract consumer interest. This study aims to examine the impact of Customer Experience, Product Quality, and Price on the Purchase Decision of Mixue Ice Cream in Palembang, specifically targeting students from the Faculty of Economics at Universitas Indo Global Mandiri. The research population consisted of 409 Management students from the 2021–2023 cohorts, with a sample size of 202 respondents determined using the Slovin formula and a simple random sampling method. This study employed a quantitative methodology, utilizing data collected through surveys and analyzed using multiple linear regression with SPSS version 25. The evaluation included tests for validity, reliability, and classical assumption evaluations, including normality, multicollinearity, and heteroscedasticity. The findings indicate that both partially and simultaneously, Customer Experience, Product Quality, and Price have a positive and significant influence on the Purchase Decision of Mixue Ice Cream. These results suggest that highly satisfying customer experiences, superior product quality, and competitive pricing are critical determinants of consumer purchasing decisions; thus, marketing strategies that emphasize these three elements can enhance a company's competitiveness in an increasingly tight market.
Green Concept: Dampak Environmental Awareness, Price Sensitivity, Trust, Value terhadap Behavioural Intentions Alhakim, Jimmy; Hildayanti, Siti Komariah; Setiawan, Budi
Value : Jurnal Manajemen dan Akuntansi Vol. 20 No. 2 (2025): Mei - Agustus 2025
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.v20i2.7049

Abstract

The trend of green concepts has gained global attention through the United Nations with 17 Sustainable Development Goals. This study analyzes the impact of green environmental awareness, green price sensitivity, green product trust, and green product value on green behaviour intentions in the green concept. It aims to provide insight to entrepreneurs and the government in developing effective green products. The Theory of Planned Behaviour (TPB) underlies this research. The research was conducted in Palembang City through an online survey for data collection, involving 96 respondents who were selected through convenience sampling. Data analysis was carried out using the Partial Least Squares Structural Equation Model (PLS-SEM) with SmartPLS 3. The results showed that green environmental awareness, green product trust, and green product value had a significant and positive effect on green behaviour intentions, while green price sensitivity had a positive but insignificant effect. This research highlights the importance of fostering environmental awareness and consumer trust in eco-friendly products and highlights the functional, emotional, and symbolic value of green products in encouraging green behaviour.
Dampak Kompensasi, Lingkungan Kerja Non Fisik dan Kepuasan Kerja terhadap Retensi Karyawan di PT. Riau Food Lastari Adinda, Aisyah Tri; Emilda, Emilda; Darmaputera, Mohammad Kurniawan
Value : Jurnal Manajemen dan Akuntansi Vol. 20 No. 2 (2025): Mei - Agustus 2025
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.v20i2.7054

Abstract

Employee retention will increase when employees feel satisfied with their jo. To encourage employee retentuin, companies must be able to respond to employees needs,inculding compensastion, the physical work environment and job satusfaction. This study aims to examine the impact of compensation, non-physical work environment, and job satisfaction on employee retention at PT. Riau Food Lastari Palembang. This research employs a quantitative method with a total 65  population and sample of 65 employees, selected using purposive sampling. The results indicate that compensation, non-physical work environment, and job satisfaction simultaneously have a significant effect on employee retention. Partially, the non-physical work environment has the most substantial impact compared to other variables.
Quiet Quitting through Psychological Well-Being: Mindfulness Compensation and Work-Life Boundary in Retail Ramadhi, Ramadhi; Sarianti, Kiki; Mulyadi, Olandari
Value : Jurnal Manajemen dan Akuntansi Vol. 20 No. 2 (2025): Mei - Agustus 2025
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.v20i2.7189

Abstract

This study explores the role of mindfulness-based compensation and work-life boundary management in reducing quiet quitting through psychological well-being among retail employees in Padang, Indonesia. A total of 109 respondents from small and large retail businesses participated using a stratified random sampling technique. Data were gathered through a structured questionnaire and analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings reveal that both mindfulness-based compensation and work-life boundary significantly affect psychological well-being and reduce quiet quitting. However, psychological well-being does not significantly influence quiet quitting and does not mediate the relationship between the two independent variables and quiet quitting. These results suggest that while organizational efforts may improve psychological well-being, they do not necessarily reduce employee disengagement. Retail companies should incorporate mindfulness elements into compensation policies and establish clear work-life boundaries to support employee engagement. Additionally, the findings point to the need for further research on other influential factors, such as job satisfaction and organizational culture, which may directly impact quiet quitting. Future studies are encouraged to examine alternative mediators to better understand disengagement and to develop more effective human resource strategies for the retail sector.

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