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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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Peran Mediasi Kesadaran akan Penampilan terhadap Niat Pembelian Produk Perawatan Kulit pada Pria Generasi Z Fhakhir Nur Al Fidha; Siti Aisyah; Aqwa Naser Daulay
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.v21i2.8707

Abstract

This study examines the influence of masculinity perception and social media exposure on men’s skincare purchase intention, with appearance awareness as a mediating variable. The research addresses the issue that men’s skincare purchase intention is not only shaped by product promotion, but also by identity construction and self-evaluation of appearance. A quantitative survey approach was employed involving 262 male Generation Z university students in Medan City. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that masculinity perception has a positive effect on appearance awareness, but does not directly affect purchase intention. Social media exposure has a positive effect on both appearance awareness and purchase intention. Appearance awareness also has a positive effect on purchase intention. Furthermore, appearance awareness fully mediates the relationship between masculinity perception and purchase intention, and partially mediates the relationship between social media exposure and purchase intention. These findings indicate that men’s skincare purchase intention is formed through the interaction of masculine identity, digital exposure, and awareness of appearance. Practically, skincare companies need to develop marketing messages that connect skincare use with modern masculinity, healthy skin, confidence, and well-groomed appearance.
Competency Gaps and Human Resource Structures in the Musrenbang: A Logic Model Perspective Fitriani Abdullah; Ade Irma; Mohammad Rusli Syuaib; Rezka Fahmi Tiara B; Nirmala Apsari; Adelheid Sabuna; Muhamad Rivai Rahawarin
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.v21i2.8611

Abstract

This study evaluates the quality of apparatus human resources in facilitating the Development Planning Deliberation (Musrenbang) in Ampelgading District, Malang Regency, using a Logic Model approach. This qualitative evaluative case study integrates an institutional capacity framework focusing on the human resources, organization, and task network dimensions with the Logic Model framework. Data were collected through in-depth interviews with informants drawn from district apparatus, the regional planning agency (Bappeda), village facilitators, and village governments, complemented by non-participant observation and document analysis of the Musrenbang process. The findings reveal a systemic human resource deficit: most of the structural positions that underpin Musrenbang remain vacant, including core functions such as the definitive District Head, the Head of the Planning Subdivision, and the Head of the Development Section. Apparatus facilitation competence is weak owing to the absence of technical guidance in recent years and limited mastery of the regional planning information system (SIPD). Inter-actor coordination rests on fragile informal channels. The study identifies bottlenecks at the resources–activities and activities–output transitions as the root cause of the failure to convert community aspirations. The resulting strategic design focuses on developing apparatus human resource capacity through continuous technical guidance, the appointment of permanent facilitators, and advocacy for filling strategic positions.
Buy-Now-Pay-Later (BNPL) dan Perilaku Konsumtif Generasi Muda di Indonesia Novita Novita; Lelly Christin; Janny Rowena
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.v21i2.8643

Abstract

The growth of e-commerce, social media, and Buy Now Pay Later (BNPL) services has transformed the consumption patterns of Indonesia’s younger generation. The ease of access to digital credit which is integrated with various shopping platforms and social media increases the potential for impulse buying, which can develop into compulsive spending behavior. This study aims to analyze the effect of social media influence on the consumptive behavior of PayLater users in Indonesia, taking into account the mediating role of impulse buying and the moderating role of financial literacy. The study employs a quantitative approach through a survey of 170 PayLater users from the Millennial and Generation Z cohorts. The results indicate that social media influence affects impulse buying but does not have a direct effect on consumptive behavior. Conversely, impulse buying influences consumptive behavior and fully mediates the relationship between social media influence and consumptive behavior. Financial literacy was found to weaken the influence of impulse buying on consumptive behavior. These findings suggest that the consumptive behavior of PayLater users is more influenced by psychological drives in the form of impulsive buying, while financial literacy acts as a protective factor in making more rational consumption decisions.
Faktor Penentu Green Marketing Mix Decision pada Coffee Shop di Yogyakarta Nia Kartika Putri; Gia Rizky
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.v21i2.8661

Abstract

The increasing volume of waste, particularly food waste and plastic waste, has become an important environmental issue in Yogyakarta. The rapid growth of coffee shops in Yogyakarta has intensified business competition. To address these challenges, companies have implemented green marketing mix as a differentiation strategy. This study aimed to analyze the influence of managerial commitment, green orientation, green innovation capability, and green brand image on green marketing mix decision among coffee shops in Yogyakarta. The research employed a quantitative approach using a non-probability sampling technique through the convenience sampling method. Data were collected from 109 coffee shop management representatives and were analyzed using logistic regression. The results showed that green orientation had a significant positive influence on green marketing mix decision. In contrast, managerial commitment, green innovation capability, and green brand image did not have a significant influence on green marketing mix decision. However, all independent variables simultaneously influenced green marketing mix decision. The study concluded that green orientation was the most influential factor in determining green marketing mix decision among coffee shops in Yogyakarta. Therefore, coffee shop management should strengthen environmental orientation as a basis for strategic decision-making to support the successful implementation of green marketing mix practices.
Determinan Kepuasan Pengguna Sistem Coretax dan Dampaknya terhadap Kepatuhan Wajib Pajak pada Generasi Z dan Milenial Meiliana Astri; Syarbini Ikhsan; Haryono 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.v21i2.8705

Abstract

Digital transformation in tax administration has become a strategic agenda for the Indonesian government, marked by the launch of CoreTax as an integrated tax administration system. This study examines the effects of system, service, and information quality on CoreTax user satisfaction, and the effect of user satisfaction on taxpayer compliance among Generation Z and Millennials in Pontianak. Its novelty lies in focusing on CoreTax as a newly launched system and on digital-native taxpayer segments that remain underexplored in prior literature. Using a quantitative causal approach, data from 177 respondents selected through purposive sampling were analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that system, service, and information quality each have a positive and significant effect on user satisfaction. User satisfaction is also found to positively and significantly affect taxpayer compliance. Future research is encouraged to broaden the taxpayer sample and incorporate additional factors such as perceived ease of use, institutional trust, and tax awareness.
Persepsi Manfaat Pajak terhadap Ketidakpatuhan Pajak Milenial dan Generasi Z dengan FoMO sebagai Variabel Mediasi Nova Kalista Aprilliana; Ika Nur Azmi; Haryono 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.v21i2.8706

Abstract

Ketidakpatuhan pajak merupakan tantangan fiskal yang penanganannya masih belum optimal di kalangan generasi muda Indonesia. Studi kuantitatif ini bertujuan untuk menguji pengaruh persepsi manfaat pajak terhadap ketidakpatuhan pajak serta mengetahui peran Fear of Missing Out (FoMO) sebagai variabel mediasi pada Generasi Milenial dan Generasi Z. Penelitian ini melibatkan 178 responden Milenial dan Gen Z yang memiliki NPWP, berpenghasilan, dan aktif menggunakan media sosial di Pontianak, Kalimantan Barat. Data dikumpulkan melalui kuesioner daring berskala Likert 1-5 dan dianalisis menggunakan Structural Equation Modeling berbasis Partial Least Squares (PLS-SEM). Hasil penelitian menginformasikan bahwa persepsi manfaat pajak tidak berpengaruh signifikan terhadap ketidakpatuhan pajak, namun berpengaruh negatif signifikan terhadap FoMO. Lebih lanjut, FoMO berpengaruh positif signifikan terhadap ketidakpatuhan pajak dan terbukti memediasi pengaruh persepsi manfaat pajak terhadap ketidakpatuhan pajak secara signifikan. Menindaklanjuti temuan ini, edukasi perpajakan berbasis psikologi sosial yang relevan dengan kehidupan digital perlu dirancang agar generasi muda tidak mudah terpengaruh narasi ketidakpatuhan di media sosial. 

Page 39 of 39 | Total Record : 386

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