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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 349 Documents
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Mendorong Inovasi Produk Dan Daya Saing Global UMKM Kreatif Melalui Adopsi Teknologi Artificial Intelligence   Gumilar, Angga; Mulyana, Asep Endri
Value : Jurnal Manajemen dan Akuntansi Vol. 20 No. 3 (2025): September - Desember 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.v20i3.8033

Abstract

Tasikmalaya's craft MSMEs have great economic potential, but their competitiveness is hampered by limited technology and product innovation. This study aims to analyze the effect of AI adoption on product innovation and the competitiveness of creative MSMEs, and to examine the role of product innovation as a mediator in this relationship. The study used a quantitative approach with a survey method of creative MSMEs in Tasikmalaya. The collected data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM–PLS). The results show that AI adoption has a significant positive effect on product innovation, and product innovation has a significant effect on competitiveness. In addition, product innovation is proven to partially mediate the relationship between AI adoption and MSME competitiveness. These findings enrich the application of the Technology–Organization–Environment (TOE) framework by emphasizing the strategic role of product innovation as a mechanism for technological transformation towards competitive advantage. Practically, the research findings emphasize the importance of improving digital literacy, AI-based training, and developing an innovation ecosystem that supports local MSMEs to compete in the global market. This study provides theoretical and practical contributions to strengthening the transformation of a green creative economy based on local resources.
Green Purchase Intention: Peran Attitude Toward Green Product, Green Customer Value, Dan Green Psychological Benefit Wulandari, Sri; Fikri, Muhammad Ali
Value : Jurnal Manajemen dan Akuntansi Vol. 20 No. 3 (2025): September - Desember 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.v20i3.8043

Abstract

The intention to purchase green products arises from perceptions of value and positive attitudes toward sustainable products, supported by psychological benefits after purchase. This study aims to analyze the influence of attitudes toward green products and green customer value on green purchase intention, with the mediating role of green psychological benefits. The research objects were Aqua consumers in Yogyakarta. The sample was taken using purposive sampling technique with a total of 169 respondents. Data collection methods used questionnaire distribution and analysis using Smart PLS 4.0. The results of the scale test used for validity testing, reliability testing, and hypothesis testing. Hypothesis testing showed that attitude toward green product did not have a positive effect on green purchase intention, but had a positive effect on green psychological benefits. Green psychological benefits have a positive effect on green purchase intentions. Green psychological benefits mediated the positive effect of attitude toward green product on green purchase intention. Furthermore, green customer value did not have a positive effect on green purchase intention, but had a positive effect on green psychological benefits. Green psychological benefits mediated the positive effect of green customer value on green purchase intention. This study provides a novel contribution by demonstrating that green psychological benefit functions as a full mediator between attitude toward green product and green customer value in shaping green purchase intention, a model that has rarely been applied to bottled drinking water consumers in Indonesia, particularly in Yogyakarta.
Pengaruh Green Accounting dan Kinerja Lingkungan terhadap Nilai Perusahaan Nikmah, Zulfatu; Utami, Endang Sri
Value : Jurnal Manajemen dan Akuntansi Vol. 20 No. 3 (2025): September - Desember 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.v20i3.8102

Abstract

In recent years, the basic and chemical industries have experienced a decline in stock prices attributable to heightened investor awareness regarding environmental issues and the implementation of more stringent environmental regulations. Environmental factors such as increased pollution and carbon emissions resulting from industrial activities have emerged as significant concerns that may influence firm valuation. This study aims to investigate the effect of green accounting practices and environmental performance on the value of companies operating in the basic and chemical sectors listed on the Indonesia Stock Exchange over the period 2021–2023. Specifically, the research evaluates the influence of environmental management and environmental cost reporting on corporate valuation from an investor’s perspective, employing a descriptive quantitative methodology based on a panel data model. The sample comprises 63 companies, with secondary data sourced from financial statements and PROPER KHLK assessments. The results indicate that green accounting does not exert a statistically significant effect on firm value, whereas environmental performance has a negative impact. These findings suggest that although companies have undertaken environmental management and cost reporting initiatives, such factors have yet to become decisive considerations for investors. Enhancements in environmental performance may elevate operational costs, thereby potentially diminishing firm value.
The Influence Of Layout And Display On Consumer Purchase Interest At JIFFINA Sabila, Maharsi Anis; Prasetya, Juliasari; Shoffiyati, Peni; Sunardiansyah, Yogi Akbar; Broto, Taukhid Wisnu
Value : Jurnal Manajemen dan Akuntansi Vol. 20 No. 3 (2025): September - Desember 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.v20i3.8133

Abstract

The JIFFINA 2023 exhibition is one of the prestigious events expected to stimulate economic growth in the Special Region of Yogyakarta and Central Java. In 2022, JIFFINA was held in August and successfully recorded transactions worth USD 24 million, with at least 2,000 buyers from various countries. This study investigates the influence of layout and display on consumer interest at the JIFFINA 2023 furniture exhibition. JIFFINA 2023 aims to attract a larger number of visitors compared to the previous year. To achieve this goal, the exhibition is required to enhance its overall quality. These enhancements are determined not only by the quality of the products but also by the effectiveness of their arrangement and presentation. Well-organized exhibition booths have the potential to draw more visitors and increase the likelihood of sales. This study employs a quantitative approach using multiple linear regression analysis. The findings are expected to provide a theoretical contribution to the study of purchase interest in furniture exhibitions and to support the development of the furniture industry in Indonesia.
Strategic Agility and Competitive Advantage of Selected Manufacturing Firms in Osun State Ibrahim, Kayode Muhammed; Ajayi, Oluseyi; Rahaman, Rafiu Orire; Akintayo, Akintunde Aremu
Value : Jurnal Manajemen dan Akuntansi Vol. 20 No. 3 (2025): September - Desember 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.v20i3.8161

Abstract

The growing turbulence and competitive nature of the current business environment require organisations to evolve adaptive capabilities. This research examined the connection between strategic sensitivity and competitive advantage and the effect of strategic response on competitive advantage. The research design used in the study was cross-sectional research design and instrument used was structured questionnaire that was given to the top and middle-level employees in eight manufacturing companies that comprised a population of 2,980 managers, supervisors and functional heads. Among the distributed questionnaires, 371 valid responses were analyzed using SPSS 29, employing descriptive statistics and multiple linear regression. The results show that strategic sensitivity and strategic response are both significant factors of competitive advantage. Nevertheless, strategic response is the most powerful influence and proactive and timely change in response to environmental changes is more important in improving competitive positioning than sensitivity. Competitive advantage was explained by the model which indicates that the strategic agility model is indeed robust in the manufacturing environment. The novelty of this research lies in contextual, comparative and explanatory contributions to the strategic agility and competitive advantage literature. The research recommended that policymakers need to promote the establishment of an enabling environment, which favors the agility of manufacturing companies.
Pengaruh LMX Terhadap Kinerja Pegawai dengan Loyalitas dan LOC Sebagai Mediasi Anam, Syaiful; Wahyu Utomo, Kabul; Handriyono
Value : Jurnal Manajemen dan Akuntansi Vol. 20 No. 3 (2025): September - Desember 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.v20i3.8164

Abstract

Employee performance is the driving force behind organizational performance improvement. Developing an effective HR development program requires empirical evidence on how LMX, loyalty, and locus of control play a role in shaping employee performance. The research aims to explain how relational leadership shapes behavioural and psychological mechanisms that determine performance outcomes. A quantitative survey was administered to academic and administrative staff at a private university, and data were analysed using Structural Equation Modelling–Partial Least Squares. Findings show that high-quality LMX directly enhances employee performance and significantly strengthens both loyalty and internal locus of control. Loyalty functions as an emotional mechanism that reinforces commitment, whereas internal locus of control emerges as the strongest mediator, indicating that psychological empowerment plays a critical role in sustaining high performance. The results highlight the importance of supportive leadership, professional recognition, and participatory work environments in improving organisational outcomes. This study contributes to the literature by integrating relational and psychological constructs within one predictive model and by extending the application of relational leadership theories in higher education institutions. The findings offer practical insights for university management in designing leadership development, employee engagement initiatives, and performance enhancement strategies.
Peran Mediasi Gaya Hidup dan Kelompok Referensi dalam Keputusan Pembelian Mahardika, Rahayu; Roosdhani, Mohamad Rifqy
Value : Jurnal Manajemen dan Akuntansi Vol. 20 No. 3 (2025): September - Desember 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.v20i3.8180

Abstract

Perkembangan coffee shop menjadikan tempat ini tidak hanya sebagai ruang konsumsi, tetapi juga bagian dari gaya hidup dan interaksi sosial. Penelitian ini bertujuan menjelaskan bagaimana social media marketing memengaruhi keputusan pembelian konsumen Anak Panah Coffee Jepara melalui gaya hidup dan kelompok referensi sebagai variabel mediasi. Populasi penelitian mencakup seluruh konsumen Anak Panah Coffee Jepara yang pernah melakukan pembelian, dengan sampel sebanyak 100 responden. Pendekatan kuantitatif digunakan dengan analisis SEM-PLS melalui SmartPLS versi 4.1. Hasil penelitian menunjukkan bahwa social media marketing membentuk gaya hidup dan kelompok referensi konsumen, yang selanjutnya menjadi jalur tidak langsung dalam proses pengambilan keputusan pembelian. Temuan ini menegaskan bahwa keputusan pembelian tidak muncul secara langsung dari aktivitas pemasaran digital, melainkan melalui mekanisme sosial dan psikologis yang bersifat mediasi. Kebaruan penelitian ini terletak pada pengujian simultan dua mediator gaya hidup dan kelompok referensi dalam konteks coffee shop lokal, sehingga memperkaya pemahaman mengenai proses keputusan pembelian konsumen di era pemasaran digital.
Determinan Profitabilitas Perusahaan Properti Dan Real Estate Di Indonesia Istiqomah, Razita Izza; Purwidianti, Wida; Widhiandono, Hengky; Yustina Rahmawati, Ika
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 1 (2026): Januari - April 2026
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.v21i1.8272

Abstract

Fluctuations in the profitability of the property and real estate sector in the 2022-2024 period demand more adaptive financial strategies. This study evaluates the role of operational efficiency and funding structure in determining the financial performance of 46 property and real estate companies listed on the Indonesia Stock Exchange. The novelty of this study lies in the examination of capital structure variables, which provides a new perspective on the effectiveness of debt under dynamic interest rate conditions. The findings indicate that accelerated asset turnover (Total Asset Turnover) and large company scale (Size) are the main drivers of increased profitability. Conversely, high reliance on debt (Capital Structure) actually becomes a financial burden that significantly depresses net income. The level of liquidity (Current Ratio) does not guarantee effective profit generation, indicating that excessive cash management without productive investment does not add value. Overall, this model is able to explain 80.8% of the variation in profitability. These results strengthen the relevance of signaling theory and pecking order theory and provide strategic guidance for management to prioritize asset efficiency over increasing debt burdens to maintain business sustainability.
Financial Pressures and Earnings Management: Evidence from Capital-Intensive Firms in Indonesia Linggadjaya, Restiana Ie Tjoe
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 1 (2026): Januari - April 2026
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.v21i1.8362

Abstract

This study examines how financial pressures, reflected through tax aggressiveness, capital intensity, leverage, and revenue growth on earnings management in capital-intensive industries, particularly those operating in Indonesia’s basic materials sector.  The basic materials sector is highly sensitive to fiscal pressure and commodity price volatility, making firms more vulnerable to earnings manipulation. Existing studies have examined, yet limited research analyzes within a capital-intensive context, especially in Indonesia. This study fills the gap by providing empirical evidence using 65 firms with 325 yearly observations from 2019 to 2023 through multiple linear regression. The findings reveal that capital intensity negatively affects earnings management in high-capital-intensity industries. In contrast, leverage and revenue growth positively affect earnings management. Our findings also reveal that aggressive tax strategies do not result in earnings management. These findings deepen the scholarly understanding of financial conduct within capital‑intensive industries and highlight the critical role of underlying determinants in shaping earnings management practices, in the midst of regulatory oversight and corporate governance, in reducing financial reporting errors. Future research should add moderating and mediating factors, such as ownership and corporate governance variables, which might influence earnings management. Also, to enlarge the scope in other sectors across ASEAN countries to facilitate generalizability to a wider population.

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