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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 386 Documents
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Factors Influencing Carbon Emission Disclosure Desiana Desiana; Ulfa Luthfia Nanda; Iwan Hermansyah
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 2 (2026): Mei - Agustus 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.v21i2.8510

Abstract

The issue of global warming has captured the world’s attention; the rise in carbon emissions released by industry and motor vehicles is believed to be the cause. The world has committed to reducing the greenhouse gas effect through the Kyoto Protocol, an international agreement adopted to reduce greenhouse gas emissions and implemented in Kyoto in 1997. This study provides an empirical analysis specifically examining the influence of company growth, the size of the board of commissioners, the presence of female directors, and the size of the board of directors on carbon emissions disclosure among energy companies in emerging markets; whilst similar research has been extensively conducted in developed nations, it remains very limited in emerging markets. The population for this study comprises energy sector companies listed on the Indonesia Stock Exchange for the period 2018–2022 that published annual reports and/or sustainability reports. The sampling technique employed purposive sampling; the total sample comprised 18 energy sector companies with a total of 90 observations meeting the criteria. The analysis utilised multiple linear regression to test the hypotheses. The results of this study indicate that female directors have a significant influence on carbon emissions disclosure, whilst company growth, the size of the board of commissioners, and the size of the board of directors do not influence carbon emissions disclosure.
Repurchase Intention: Peran Brand Image, Brand Heritage, dan Brand Love Suryana Hendrawan; Muhammad Ali Fikri; Adelia Dwi Nurisaputri
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 2 (2026): Mei - Agustus 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.v21i2.8544

Abstract

Brand image and brand heritage shape repurchase behaviour through consumers' emotional attachment to the brand. However, empirical studies that simultaneously examine the roles of brand image and brand heritage in shaping repurchase intention through brand love in the automotive sector of emerging markets, particularly Indonesia, remain limited. This study aims to analyse the influence of brand image and brand heritage on repurchase intention with brand love as a mediating variable. The study sample consisted of 103 respondents selected using purposive sampling among Honda users in the Special Region of Yogyakarta. Data were collected using a Likert-scale questionnaire and analysed with PLS-SEM. The research findings indicate that Honda’s brand image and brand heritage are associated with stronger levels of brand love, as well as a higher likelihood that consumers will choose Honda again for their next purchase. Brand image and brand heritage are not only directly related to repurchase intentions but also indirectly influence these intentions through brand love, which acts as an emotional bridge between consumers' perceptions of the brand and their repurchase decisions.Overall, all proposed hypotheses—including the direct relationship between brand image and brand heritage with brand love and repurchase intention, as well as the mediating role of brand love are supported by the data, thereby underscoring the importance of managing both current brand performance and the brand’s historical identity to sustain repurchase behavior in the competitive automotive market.
The Impact of Financial Literacy and Fintech on the Financial Behavior of Cirebon Economics Students Henni Herdiyani; Kamalah Saadah
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 2 (2026): Mei - Agustus 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.v21i2.8545

Abstract

This study focuses on analyzing the role of financial literacy as a moderator in mitigating the risk of consumptive behavior and unhealthy financial management due to the use  of financial technology (fintech) among students, The purpose of this study is to find out the extent of the influence of financial literacy and the influence of financial technology on students' financial behavior. The population of this study is economics students in Cirebon, while the research sample is economics students who use financial technology on a daily basis. Data collection was carried out through the distribution of questionnaires. Hypothesis testing was carried out through multiple linear regression analysis as well as suitability and significance tests.
Pengaruh Financial Target, Market Competition, dan Political Connection terhadap Kecurangan Laporan Keuangan Anggun Yantika; Januar Eko Prasetio
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 2 (2026): Mei - Agustus 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.v21i2.8547

Abstract

Performance pressure and operational complexity in the raw materials sector heighten vulnerability to financial statement fraud, driven by both internal and external company pressures. This study examines the impact of financial target pressure, market competition dynamics, and political connections on financial reporting fraud in companies. The research population consists of all raw materials sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The sample was determined using purposive sampling with three criteria, yielding 60 company samples. Hypothesis testing was conducted via logistic regression analysis using SPSS version 25. The results reveal that two variables significantly influence financial statement fraud: financial targets, proxied by Return on Assets (ROA), and market competition, measured by the Herfindahl-Hirschman Index (HHI). In contrast, political connections assessed based on the presence of political affiliations within the company show no significant effect. These findings indicate that the demands of meeting financial targets and the intensity of market competition play a primary role in triggering fraudulent behavior, more so than political connections. Nevertheless, financial statement fraud is not solely influenced by the variables examined here but also by other factors not included in this study's model.
CEO Characteristics and Carbon Disclosure in Energy Sector: Moderating Stakeholder Pressure Rajabanur Nanta Sari; Kamalah Saadah
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 2 (2026): Mei - Agustus 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.v21i2.8553

Abstract

This study investigates the effect of CEO traits and stakeholder pressure Regarding the disclosure of carbon emissions in energy sector listed between 2020 and 2024 on the Indonesia Stock Exchange. Additionally, this study examines the moderating role of stakeholder pressure in the relationship between CEO characteristics as well as carbon emissions. Using a quantitative approach involving panel data regression and multiple linear regression with moderation analysis (MRA) to assess the moderating effect of stakeholder pressure by including an interaction term (CEO Characteristics × Stakeholder Pressure). this study analyzes 67 companies, resulting in 335 firm-year observations. The results show that CEO characteristics and stakeholder pressure have a positive and significant effect on carbon emission disclosure. However, stakeholder pressure does not moderate the relationship between CEO characteristics and carbon disclosure. The novelty of this study lies in integrating internal leadership factors and external stakeholder pressure within a moderating framework in the context of Indonesia’s energy sector. The findings support Upper Echelons Theory, indicating that internal leadership factors are more dominant in determining corporate environmental transparency.
Green Investment, Green Innovation, and Firm Value: Moderating Role of Profitability Syifa Auliana Wulandari; Mardiyani Mardiyani
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 2 (2026): Mei - Agustus 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.v21i2.8565

Abstract

Firm value is an indicator of a company's performance. Sustainability issues and environmental demands pose challenges for companies, therefore, strategies are needed that can strengthen the company’s competitiveness and increas the firm value in the long term. This study aims to analyze the role of profitability as a moderating variable in the relationship between green investment, green innovation, and firm value. The methode used in this research is a quantitative approach. The sampling technique was carried out using purposive sampling, resulting in 15 companies as the research sample. Data analysis was performed using Moderated Regression Analysis (MRA) in STATA version 17. The results of the study based on the Random Effect Model show that green investment has a negative effect on firm value, that green innovation has no effect on firm value, and that profitability does not moderate the relationship between green innovation and firm value. However, green investment moderated by profitability has a significant positive effect on firm value. Green activities will run more optimally if supported by optimal financial performance. Allocating resources effectively to support green initiatives can enhance a company's reputation, increase investor interest, and create sustainable value.
Employee Satisfaction as a Mediating Variable between Talent Management and Organizational Performance Devi Alviani; Riky Perdana
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 2 (2026): Mei - Agustus 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.v21i2.8558

Abstract

The current literature exhibits notable gaps, driven by inconsistent empirical findings regarding the relationship between talent management and organizational success, alongside a shortage of empirical data from learning organizations within emerging markets. To bridge these gaps, this investigation explores the direct and indirect influences of talent management on institutional performance—hypothesizing employee job satisfaction as a key mediator, within an educational context. The target population encompassed both teaching faculty and administrative staff from senior high and vocational institutes throughout Riau Province. Of the 300 questionnaires distributed, 259 valid responses were retrieved, representing an 86.3% response rate. Data analysis was executed using partial least squares structural equation modeling via PLS 3.0 (SEM-PLS 3.0). The empirical results reveal that strategic talent management practices simultaneously enhance organizational performance and foster higher levels of employee satisfaction and commitment. In particular, when staff members feel recognized and supported by these initiatives, their job satisfaction increases. This heightened satisfaction, in turn, translates into sustained superior performance metrics that drive overall institutional success. Consequently, employee satisfaction functions as an essential mediating mechanism that strengthens the positive outcomes of talent management on organizational success, highlighting its critical importance in sustaining a productive and thriving workplace.
Analisis Reaksi Stock Market Terhadap Pergantian Menteri Keuangan Tahun 2025 Hidayatulloh Haryandanu; Ririh Pratiwi; Nila Tristiarini; Ngurah Durya
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 2 (2026): Mei - Agustus 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.v21i2.8567

Abstract

The replacement of the Minister of Finance during the 2025 cabinet reshuffle was considered strategic information by the market due to its relation to investor expectations regarding fiscal policy and national economic stability. This study aims to examine differences in abnormal return (AR), cumulative abnormal return (CAR), and stock volatility in five state-owned banks listed on the Indonesia Stock Exchange before and after the event. The study employed an event study approach on the September 8, 2025 event using observation windows of 1, 3, 5, 10, and 30 days. Data were analyzed using descriptive statistics, normality tests, and paired sample t-tests or Wilcoxon signed-rank tests. The results indicate significant differences in AR and CAR in the short term, while stock volatility showed no significant difference. These findings suggest that the market responds relatively quickly to public information, consistent with the semi-strong form of the Efficient Market Hypothesis (EMH). The novelty of this study lies in the simultaneous examination of AR, CAR, and stock volatility in state-owned banks following the replacement of the Minister of Finance as a political-fiscal event.
Green Marketing in Community-Based Tourism: Strategies, Responses,Sustainability Outcomes, and Theoretical Foundations Lady Faerrosa; Nanang Suryadi; Raditha Dwi Vata Hapsari
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 2 (2026): Mei - Agustus 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.v21i2.8569

Abstract

This article reviews empirical studies on green marketing in community-based tourism (CBT), as it is often treated merely as a promotional activity rather than an integral part of sustainable destination development. The study aims to identify the key determinants, major outcomes, and theoretical directions of green marketing in CBT. The method used is a systematic literature review with an empirical-only screening criterion. After excluding conceptual, review-based, and other non-empirical sources, 17 primary studies were retained. The findings show that green marketing in CBT is effective when supported by operational sustainability, active community participation, digital communication capability, and stakeholder collaboration. Strategies such as eco-labels, eco-branding, environmental advertising, community storytelling, social media communication, influencer promotion, visitor segmentation, and transparent destination branding are associated with stronger green trust, improved destination image, higher visit and purchase intention, repeat-visit intention, and more environmentally responsible tourist behavior. This article contributes by proposing an integrative framework linking community capability, green value propositions, communication channels, psychological mediators, and sustainability outcomes, while also highlighting the need for longitudinal impact measurement, stronger anti-greenwashing verification, comparative governance analysis, and greater theoretical consolidation.
Personal Selling, Brand Image Dan Brand Trust Universitas Dalam Keputusan Studi Mahasiswa Fariz Hilman Perdana; Yuli Kartika Dewi; Cosmas Gatot Haryono
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 2 (2026): Mei - Agustus 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.v21i2.8570

Abstract

Study decisions at private universities are becoming increasingly complex because prospective students face many institutional choices, uncertainty regarding the quality of educational services, and long-term investment risks. This study aims to analyze the influence of personal selling and brand image on study decisions through brand trust. Data were obtained through a survey of 119 second-semester active students at a private university in Banyuwangi, analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that brand image builds brand trust and drives study decisions, while brand trust mediates the relationship between brand image and study decisions. Personal selling builds brand trust but is not sufficient to drive study decisions, either directly or through brand trust. These findings indicate that study decisions are more strongly explained by trust built through institutional image than by direct interpersonal communication. This study extends the application of the Stimulus–Organism–Response (SOR) framework in higher education marketing by demonstrating that institutional image is a more effective stimulus to be converted into decisions through trust. This implies that private universities need to maintain consistency of image, information credibility, and evidence of institutional quality in their student recruitment strategies.

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