cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Refaldo Fanther
Contact Email
refaldo.fanther@umc.ac.id
Phone
-
Journal Mail Official
refaldo.fanther@umc.ac.id
Editorial Address
-
Location
Kota cirebon,
Jawa barat
INDONESIA
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
 35   36   37   38   39 
Moderasi Intellectual Capital terhadap Kesehatan Keuangan Berbasis Faktor Keuangan dan Non Keuangan Dewi Salmita; Andi Mattulada; Andi Chairil Furqon; Nina Yusnita Yamin; Muhammad Ansar
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.v21i2.8592

Abstract

Sektor transportasi dan logistik menghadapi tekanan keuangan yang tinggi selama periode 2020–2024 akibat perubahan aktivitas ekonomi, mobilitas masyarakat, biaya operasional dan proses pemulihan pascapandemi. Kondisi ini menjadikan kesehatan keuangan perusahaan sebagai isu penting untuk dikaji terutama karena keberlangsungan perusahaan tidak hanya dipengaruhi oleh faktor keuangan, tetapi juga faktor non keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh faktor keuangan dan non keuangan terhadap kesehatan keuangan perusahaan sektor transportasi dan logistik dengan menggunakan model Altman Z-Score, serta menguji peran intellectual capital sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder dari laporan keuangan tahunan yang telah diaudit melalui situs Bursa Efek Indonesia dan website perusahaan. Dari populasi sebanyak 39 perusahaan, diperoleh 23 perusahaan sampel melalui teknik purposive sampling dengan 115 observasi perusahaan-tahun. Setelah 12 observasi yang teridentifikasi sebagai outlier dikeluarkan, data akhir yang dianalisis berjumlah 103 observasi. Analisis data dilakukan menggunakan RStudio melalui statistik deskriptif, uji asumsi klasik dan Moderated Regression Analysis. Hasil penelitian menunjukkan bahwa pertumbuhan pendapatan dan arus kas operasi tidak berpengaruh langsung terhadap kesehatan keuangan. Gender diversity berpengaruh positif, sedangkan jumlah direksi berpengaruh negatif. Intellectual capital memperkuat pengaruh arus kas operasi, melemahkan pengaruh gender diversity, serta mengurangi dampak negatif jumlah direksi terhadap kesehatan keuangan.
Service Process Improvement Using Lean Service Management in Driving License Administration Choirunisa Octavia; Nurullaily Kartika
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.v21i2.8599

Abstract

The service process for issuing Driving Licenses (SIM) at Unit X continues to face long queues and extended waiting times, negatively affecting the effectiveness of public service delivery. This study aims to analyze the service value stream and identify waste using a lean service approach. The research adopts a qualitative methodology through observation, interviews, and process analysis employing Value Stream Mapping (VSM), Process Activity Mapping (PAM), and a Fishbone Diagram. The results of the Current State VSM indicate a total service time of 85.91 minutes. The main sources of waste are waiting and defects, particularly during the theory and practical examination stages. Based on the proposed improvements, the Future State Mapping reduces the total lead time to 57.65 minutes, with value-added processing time of 45.15 minutes, thereby significantly improving service efficiency. These findings demonstrate that implementing lean service effectively reduces waste, streamlines service flow, and enhances the quality and speed of the driving license issuance process.
Peran pengetahuan dan institutional trust dalam menggunakan layanan Digital Onboarding pada Bank Syariah di Indonesia Sigit Kusdiyanti; Aidha Trisanty
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.v21i2.8615

Abstract

The ongoing digital transformation in the banking industry has encouraged Islamic banks to introduce Digital Onboarding as a faster and more convenient alternative for account opening. Despite its potential benefits, the utilization of this service remains relatively limited, highlighting the need to better understand the factors shaping public acceptance of Digital Onboarding. This study investigates the formation of customers' attitudes and intentions to use Digital Onboarding services in Indonesian Islamic banks by examining the roles of knowledge and institutional trust. A quantitative survey was conducted using structured questionnaires administered to 163 respondents who met the criteria as prospective users of digital Islamic banking services. The relationships among the proposed constructs were examined using SmartPLS based on the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. The empirical results indicate that knowledge and institutional trust contribute positively to customers' attitudes toward Digital Onboarding, with attitude subsequently strengthening their intention to use the service. In addition, knowledge and institutional trust were found to exert direct positive effects on adoption intention. These findings suggest that improving public literacy regarding Digital Onboarding, together with strengthening trust in Islamic banking institutions, represents complementary strategies for promoting the digital banking services. This study contributes to the development of digital transformation strategies for Islamic banks and enriches the literature on the adoption of digital financial services.
Service Quality dan Campus Image: Strategi Meningkatkan Loyalitas Mahasiswa di Perguruan Tinggi Yunita Iliana; Sabar; Bisma Jatmika Tisnasasmita
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.v21i2.8673

Abstract

Increasingly intense competition in higher education demands universities to attract new students and continuously build student loyalty. This study aims to analyze the influence of service quality and campus image on student satisfaction and loyalty, as well as to examine the mediating role of student satisfaction and the moderating role of competitive intensity in the student loyalty model. This study used a quantitative explanatory approach with a cross-sectional design involving 138 active students at private university X in Banyuwangi. Data were collected through structured questionnaires and analyzed using SEM-PLS. The results showed that service quality and campus image had positive and significant effects on student satisfaction. Campus image also had a direct effect on student loyalty, whereas service quality did not show a significant direct effect. Student satisfaction has been proven to have a positive effect on student loyalty, fully mediating the relationship between service quality and student loyalty, and partially mediating the relationship between campus image and student loyalty. Other findings indicate that competitive intensity weakens the influence of student satisfaction on loyalty. These results broaden the reading of Stimulus–Organism–Response (SOR) into the perspective of Environment–Stimulus–Organism–Response (E-SOR) by positioning competitive intensity as an environmental element that limits the strength of the relationship between satisfaction and loyalty.
Optimalisasi Pengelolaan Persediaan Melalui Sistem Informasi Akuntansi Berbasis SAP ERP Bagus Brasilio; Driana Leniwati
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.v21i2.8589

Abstract

The development of information technology has encouraged the transformation of inventory management to be more integrated and data-based, but there are problems such as dead stock and high inventory elimination costs still occur in the port sector. This study aims to analyze the application of SAP ERP-based Accounting Information System in minimizing the cost of inventory elimination and identifying obstacles and implementation opportunities at PT Terminal Petikemas Surabaya. The research uses an interpretive qualitative approach with a case study design. Data were obtained through in-depth interviews with six expert informants from the Planning and Inventory, Accounting, and Procurement Divisions, supported by observation, documentation, and literature studies. Data analysis was carried out using thematic analysis through the process of transcription, coding, categorization, theme determination, and triangulation. The results show that the implementation of SAP ERP improves the accuracy of stock data, integrates information between divisions, and accelerates the identification of slow-moving inventory and inventory aging, thus contributing to a reduction in the cost of inventory clearance. Internal documentation shows a decrease in the value of write-off inventory by about 28% after SAP ERP implementation. System optimization has not been fully achieved due to limited user competence, delays in data updates, lack of optimal use of analytics features, and managerial decisions that are not fully based on system indicators. These findings show that SAP ERP plays an enabler in improving the effectiveness of inventory management, with its success being influenced by the alignment between technology, human resources, and organizational governance.
Determinan Perkembangan UMKM: Pembiayaan Mikro, Adopsi AI, dan Nilai Kemandirian Lokal Tamansiswa Sri Lestari Yuli Prastyatini; Rizka Alfi Safitri
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.v21i2.8596

Abstract

Masih adanya keterbatasan akses permodalan, rendahnya pemanfaatan teknologi, serta belum optimalnya penerapan nilai kemandirian menjadi tantangan dalam perkembangan UMKM di Daerah Istimewa Yogyakarta (DIY). Tujuan penelitian ini adalah menganalisis pengaruh pembiayaan mikro, adopsi Artificial Intelligence (AI), dan nilai kemandirian lokal Tamansiswa terhadap perkembangan UMKM di Daerah Istimewa Yogyakarta. Metode yang digunakan berupa pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada 186 pelaku UMKM menggunakan teknik purposive sampling. Data dianalisis menggunakan IBM SPSS versi 27. Kebaruan kajian ini terletak pada pengintegrasian nilai kearifan lokal Tamansiswa “Opor Bebek Mateng Soko Awake Dewe” dalam menjelaskan perkembangan UMKM di DIY. Hasil penelitian menunjukkan bahwa secara parsial pembiayaan mikro, adopsi AI, dan nilai kemandirian lokal Tamansiswa berpengaruh positif dan signifikan terhadap perkembangan UMKM. Pembiayaan mikro mendukung pemenuhan modal usaha, adopsi AI meningkatkan efisiensi operasional serta perluasan pemasaran, sedangkan nilai kemandirian lokal Tamansiswa menjadi variabel paling dominan dalam mendorong kemampuan pelaku usaha mengelola dan mengembangkan bisnis secara mandiri. Secara simultan, ketiga variabel memberikan kontribusi sebesar 94,2% terhadap perkembangan UMKM, sementara 5,8% dipengaruhi faktor lain di luar penelitian. Temuan ini menegaskan pentingnya integrasi sumber daya finansial, teknologi, dan nilai budaya lokal dalam memperkuat daya saing serta keberlanjutan UMKM.
Pengelolaan Risiko Kecurangan pada Inspektorat Daerah Istimewa Yogyakarta dengan Pendekatan ERM Rizma Drajad Siti Apriyanti; Annisa Rahima
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.v21i2.8614

Abstract

Risk of fraud is a major obstacle in realizing accountable and transparent governance, especially for internal supervisory institutions. Therefore, effective fraud risk management is crucial to suppres the potential fraud in order to achieve organizational goals. The purpose of this research is to analyze the implementation of fraud risk management, assess the alignment of its implementation with Enterprise Risk Management (ERM) indicators, and map the factors that influence it in the Inspectorate of The Special Region of Yogyakarta (DIY) environment. By adopting a mixed-methods approach with a descriptive design, this study collected quantitative data through questionnaires distributed to all DIY Inspectorate employees totaling 54 respondents. Meanwhile, qualitative data was collected through in-dept interviews and documentation studies. The data analysis process was done by using descriptive statistical techniques and thematic analysis. The research findings show that fraud risk management in the agency has integrated five main elements of ERM. Those are the control environment, risk assessment, control activities, information and communication and monitoring. In general, ERM implementation is considered effective in promoting corruption and fraud prevention, transparency and institutional accountability. However, several obstacle remain, such as limited human resoureces, suboptimal risk assessment instruments and internal communication quality. On the other hand, a leaders commitment, a strong culture of integrity and the availability of public complaints system are the main factors for the success of the risk management.
Pengaruh GCG, Pengendalian Internal, Whistleblowing terhadap Pencegahan Fraud dengan Moderasi Komite Audit Muhammad Saddam Fahrezi; Slamet Wahyudi
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.v21i2.8634

Abstract

Financial statement fraud continues to pose a danger to the viability and integrity of businesses, underscoring the necessity of strong control systems to stop fraud. With the audit committee acting as a moderating variable, this study attempts to examine how the whistleblower system, internal control, and good corporate governance (GCG) affect the prevention of financial statement fraud. This study used a quantitative methodology using primary data gathered from 100 PT Pegadaian (Persero) employees via questionnaires. Convenience sampling was the method employed. Partial Least Squares–Structural Equation Modeling (PLS-SEM) using SmartPLS 4.0 was used to evaluate the data. The findings show that both effective company governance and the whistleblower system have a positive and significant impact on preventing financial statement fraud. On the other hand, the audit committee and internal control have little impact. The audit committee does not moderate the link between the whistleblower system and GCG on financial statement fraud prevention, according to the moderating study. It does, however, considerably lessen the unfavorable link between financial statement fraud prevention and internal control. This study adds to the body of knowledge on fraud prevention by showing that formal oversight mechanisms through audit committees are not as important in preventing financial statement fraud as the efficacy of whistleblowing systems and the application of sound corporate governance.
Peran Burnout pada Keadilan Kompensasi, Beban Kerja, dan Turnover Intention Guru Inklusi kota Semarang Afrida Yulia Mushaidillah; Edy Purwanto
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.v21i2.8635

Abstract

The high turnover intention among inclusive school teachers poses a serious challenge to the sustainability of educational services for students with special needs. This study aims to analyze the effect of compensation justice and workload on turnover intention, with burnout as an intervening variable among inclusive school teachers in Semarang City. This study employed an explanatory quantitative approach involving 115 respondents selected through purposive sampling from active inclusive school teachers. Data were collected using standardized questionnaires and analyzed using Partial Least Squares – Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results indicate that compensation justice does not directly affect turnover intention but has a significant and positive effect on burnout suggesting that higher perceptions of compensation justice are associated with higher levels of burnout among inclusive school teachers. Workload was found to have a positive and significant effect on both burnout and turnover intention. Burnout was also found to have a positive and significant effect on turnover intention; however, the mediating role of burnout on both pathways was not statistically confirmed. These findings imply that retention strategies for inclusive school teachers should encompass proportional workload management, adequate psychological support, and strengthening of professional commitment, and cannot rely solely on compensation improvements.
Dinamika Ketegangan Geopolitik, Ukuran Perusahaan, Profitabilitas, dan Return Saham F&B Periode 2020–2025 Clara Shinta Maharani; Ibnu Aswat; Nella Yantiana
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.v21i2.8696

Abstract

Rising geopolitical tensions between 2020 and 2025 have intensified uncertainty in financial markets, potentially affecting stock return movements. This study examines the effects of firm size and profitability on stock returns among food and beverage companies listed on the Indonesia Stock Exchange, while evaluating the moderating role of geopolitical tension in these relationships. Its novelty lies in positioning geopolitical tension as a moderating variable linking firm fundamentals to stock returns within the non-cyclical food and beverage sector. A quantitative approach was applied using panel data regression with Moderated Regression Analysis (MRA), drawing on a sample of 18 companies selected through purposive sampling, which produced 108 panel data observations. The findings show that profitability has a positive and significant effect on stock returns, while firm size shows no significant influence. Geopolitical tension is found to weaken the relationship between firm size and stock returns, but does not significantly moderate the relationship between profitability and stock returns. These results provide empirical evidence on how geopolitical tension moderates the link between firm fundamentals and stock returns in the non-cyclical food and beverage sector.

Page 38 of 39 | Total Record : 386

 35   36   37   38   39 

Filter by Year

2014 2026


Reset
Filter By Issues
All Issue Vol. 21 No. 2 (2026): Mei - Agustus 2026 Vol. 21 No. 1 (2026): Januari - April 2026 Vol. 20 No. 3 (2025): September - Desember 2025 Vol. 20 No. 2 (2025): Mei - Agustus 2025 Vol. 20 No. 1 (2025): Januari - April 2025 Vol. 19 No. 3 (2024): September - Desember 2024 Vol. 19 No. 2 (2024): Mei - Agustus 2024 Vol. 19 No. 1 (2024): Januari - April 2024 Vol. 18 No. 3 (2023): September - Desember 2023 Vol. 18 No. 2 (2023): Mei - Agustus 2023 Vol. 18 No. 1 (2023): Januari - April 2023 Vol 17 No 1 (2022): Januari - April Vol 16 No 2 (2021): Juli - Desember 2021 Vol 16 No 1 (2021): Januari - Juni 2021 Vol 15 No 2 (2020): Juli - Desember 2020 Vol 15 No 1 (2020): Januari - Juni 2020 Vol 14 No 2 (2019): Juli - Desember 2019 Vol 14 No 1 (2019): Edisi: Januari-Juni 2019 Vol 13 No 2 (2018): Edisi : Desember 2018 Vol 13 No 2 (2018): Edisi : Juli - Desember 2018 Vol 13 No 1 (2018): Edisi : Januari - Juni 2018 Vol 13 No 1 (2018): Edisi : Januari - Juni 2018 Vol 12 No 2 (2017): Edisi : Juli - Desember 2017 Vol 12 No 1 (2017): Edisi : Januari - Juni 2017 Vol 11 No 2 (2016): Juli - Desember 2016 Vol 11 No 1 (2016): Edisi : Januari - Juni 2016 Vol 10 No 2 (2015): Edisi : Juli - Desember 2015 Vol 10 No 1 (2015): Edisi : Januari - Juni 2015 Vol 9 No 2 (2014): Edisi : Juli - Desember 2014 Vol 9 No 1 (2014): Edisi : Januari - Juni 2014 More Issue