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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 355 Documents
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The Role Of Servant And Hypno Leadership In Creating Student Service Innovation Bimasakti, Arya Gemilang; Suswati, Endang; Wijayanti, Tri Cicik
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.v21i1.8398

Abstract

This study is situated within the growing emphasis on service innovation in faith-based higher education, where leadership practices shape students’ moral orientation and service engagement. Within Buddhist higher education contexts, leadership formation involves not only organizational management but also the internalization of spiritual and ethical values. This study provides an interpretive exploration of how Servant Leadership and Hypno Leadership are enacted and experienced in fostering service-oriented leadership practices among students. A qualitative descriptive design was employed, drawing on observations, in-depth interviews, and documentation involving lecturers, Buddhist religious counselors, temple leaders, and active students. Data were analyzed using the interactive model of Miles and Huberman through processes of condensation, categorization, and thematic interpretation. The findings illuminate that leadership formation occurs through interconnected processes of academic learning, experiential training, role modeling, and socio-religious engagement. These processes are understood as cultivating empathy, responsibility, collaborative orientation, persuasive communication, emotional regulation, and adaptive service practices grounded in Buddhist ethical principles. Rather than establishing causal relationships, this study offers contextually embedded insights into how spiritual–moral leadership values and psychologically informed communication practices interact in supporting service-oriented innovation within a faith-based higher education setting.
Fraud Prevention among Internal Auditors: The Roles of Commitment, Integrity, and Internal Control Damayanti, Dyah; Damayanti, Haryanto
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.v21i1.8515

Abstract

Persistent corruption cases and high corruption risks in central government institutions indicate that existing prevention mechanisms remain ineffective, highlighting the need to examine behavioral and organizational factors influencing fraud prevention effectiveness. This study examines the effects of organizational commitment and auditor integrity on fraud prevention, with internal control system effectiveness as a moderating variable. This study employs a quantitative approach using survey data collected from 124 auditors out of a total population of 177 auditors at the Inspectorate General of the Indonesian Ministry of Agriculture. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). This study contributes to the literature by examining whether internal control system effectiveness strengthens the behavioral drivers of fraud prevention, thereby providing insight into the interplay between organizational and individual factors. The results indicate that organizational commitment and auditor integrity have a positive and significant effect on fraud prevention. However, internal control system effectiveness does not significantly moderate these relationships, suggesting that formal control systems may not necessarily enhance the influence of these behavioral factors. This finding implies that internal control systems may function more as a baseline governance mechanism rather than as a reinforcing factor in certain organizational settings.
Driving SMESs Brand Equity Through Digital Marketing and Social Media Interaction Excellence Baihaqi, Muhammad Iqbal; Suryaman, Restu Akbar
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.v21i1.8520

Abstract

This study examines the influence of digital marketing strategies, social media usage, and customer interaction on brand equity, with brand image as a mediating variable among MSMEs in Bandung City. A quantitative approach using Partial Least Squares (PLS) was employed, with data collected through questionnaires distributed to MSME owners and managers utilizing digital platforms. The findings indicate that digital marketing strategies, social media usage, and customer interaction have a significant effect on both brand image and brand equity. Furthermore, brand image is proven to mediate these relationships, thereby strengthening the sustainable competitive advantage of MSMEs. The novelty of this study lies in the simultaneous integration of the three key variables within a single empirical model, positioning brand image as a central mediating construct in the context of digitally oriented MSMEs at the local level, which remains underexplored in prior studies.
Budaya Organisasi dan Peran Audit Internal: Mediasi Pendidikan dan Kesadaran Keberlanjutan di Perguruan Tinggi Ekawati, Evi; Sari, Yetri Martika
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.v21i1.8521

Abstract

This study examines the influence of organizational culture on the internal audit role in sustainability at State Islamic Religious Universities (PTKIN), with sustainability awareness and education programs as mediating variables. Using a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 74 lecturers and educational staff at three PTKINs in Lampung and South Sumatra provinces ranked in the top five of UI GreenMetric 2024. Results show that organizational culture positively influences sustainability awareness, education programs, and the internal audit role in sustainability. Education programs positively influence the internal audit role and significantly mediate the relationship between organizational culture and the internal audit role. Sustainability awareness, however, neither directly influences nor mediates this relationship, reflecting an attitude-behavior gap where awareness rooted in Islamic values tends to manifest in individual behavior rather than institutional oversight capacity. These findings highlight that education programs serve as the critical transmission mechanism converting cultural commitment into concrete internal audit capacity at PTKIN.
The Role of Enjoyment in Chatbot Usage for Customer Service Amelia, Amelia; Khaira, Fathul; Darussalam, Rizky Kinenara
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.v21i1.8530

Abstract

Integrating chatbots into customer service has become increasingly important as organisations seek to deliver efficient and engaging interactions. While prior studies have largely emphasised functional aspects, the role of emotional factors, particularly enjoyment, remains underexplored. This study examines the mediating role of enjoyment in the relationship between perceived usefulness, perceived ease of use, anthropomorphism, and chatbot usage. Data were collected from 368 Indonesian consumers with prior chatbot experience and analyzed using Structural Equation Modeling (SEM) with AMOS 26. The results show that perceived ease of use significantly enhances enjoyment, which in turn influences chatbot usage. Perceived usefulness directly affects chatbot usage but does not significantly influence enjoyment, while anthropomorphism has no significant effect on either enjoyment or usage. These findings suggest that emotional engagement in customer service is primarily driven by interaction simlicity rather than human-like chattbot characteristics, highlighting the limited role of anthropomorphism in efficiency-oriented service contexts.

Page 36 of 36 | Total Record : 355

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