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INDONESIA
Valid Jurnal Ilmiah
ISSN : 18295037     EISSN : 26214954     DOI : -
Core Subject : Economy, Social,
VALID addresses the broad area of management science, accounting, and business. We welcome quantitative and qualitative studies with high-quality, rigorous methods, and strong impact on the field. Topics covered include, but not strictly limited to: Business and management strategy Marketing management Operations management Finance and investment Accounting Entrepreneurship Organisational behavior and people management Corporate social responsibility.
Arjuna Subject : -
Articles 13 Documents
Search results for , issue "Vol 20 No 2 (2023)" : 13 Documents clear
Analisis Promosi, Kualitas Produk serta Pengaruhnya Terhadap Tingkat Keputusan Pembelian Pada Restoran Pizza Di Pondok Gede Fera Nelfianti; Ria Andriani
Valid: Jurnal Ilmiah Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i2.282

Abstract

Penelitian ditujukan untuk melihat apakah pengaruh antara promosi yang dilakukan restoran dan Kualitas Produk Pizza yang ditawarkan terhadap Keputusan Pembelian Pelanggan mengingat di situasi pandemic covid-19 ini, semua restoran harus bertahan agar tidak gulung tikar. Banyak cara dilakukan termasuk dengan melakukan promosi, meningkatkan kualitas produk. Penelitian ini dilakukan pada konsumen salah satu restoran pizza di pondok gede Bekasi sebanyak 96 responden dengan teknik insidental sampling. Penulis menggunakan Metode analisis Regresi Berganda, Restoran pizza tersebut penulis pilih karena restoran tersebut mampu bertahan dan tetap ramai dimasa pandemic ini, dan juga penulis melihat banyaknya promosi yang ditawarkan sehingga penulis tertarik untuk meneliti lebih dalam. Hasil dari penelitian ini adalah terdapat Pengaruh yang cukup signifikan antara Promosi yang dilakukan terhadap Tingkat keputusan pembelian Pizza, juga terdapat Pengaruh yang sangat signfikan antara Kualitas produk yang ditawarkan terhadap Tingkat Keputusan Pembelian Pizza, Serta juga Promosi yang dilakukan dan Kualitas Produk yang memberi pengaruh sangat signifikan keputusan pelanggan secara Bersama sama untuk membeli Makanan Pizza.
Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Kinerja Perusahaan Amanda Bellamy; Lilik Handajani; Iman Waskito
Valid: Jurnal Ilmiah Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i2.284

Abstract

Environmental problems are an interesting issue to study, because the company's current goal is not only to increase profits, but also to take responsibility for environmental problems that arise as a result of company operations. This study aims to examine the effect of green accounting and environmental performance on company performance. Samples obtained by 30 PROPER participating companies listed on the Indonesia Stock Exchange for 2017-2021 were tested using multiple linear regression analysis. The results of the study show that green accounting has a negative and insignificant effect on company performance. The application of green accounting through environmental disclosures made by companies voluntarily has not been able to affect the company's performance. Environmental performance has a negative and insignificant effect on company performance. The environmental performance assessment with the PROPER assessment by KLH cannot yet be the basis for determining whether a company's performance is high or low. The results of this study reject stakeholder theory and legitimacy theory, PROPER participating companies apply green accounting and environmental performance has not been able to increase stakeholder trust and community legitimacy.
Menakar Tingkat Keakuratan Prediksi Financial Distress melalui Tiga Model Prediksi Pada Industri Otomotif Rini Ridhawati; Adhitya Bayu Suryantara
Valid: Jurnal Ilmiah Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i2.285

Abstract

The automotive industry is one of the mainstay sectors in spurring national economic growth. Indonesia has the second-largest car manufacturing industry in the ASEAN region. However, based on data from the combined car and motorcycle tool industry (GIAMM), in 2018, the export value was lower than the import value of automotive components, resulting in a deficit of hundreds of millions of US dollars. This condition allows companies to experience financial distress due to decreased company productivity. This study aims to compare the financial distress prediction model in the automotive industry listed on the Indonesia Stock Exchange using the Altman, Grover, and Springgate models. The results of this study indicate that the Altman model is the most accurate predictor of financial distress, with an accuracy rate of 87%, followed by the Grover model with 84% and the Springate model with 80%.
Kecenderungan Kecurangan Pada BUMDes “Semangat Pemuda” Desa Giri Sasak Kecamatan Kuripan Kabpaten Lombok Barat Fidianatun Fidianatun; Animah Animah; Yusli Mariadi
Valid: Jurnal Ilmiah Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i2.289

Abstract

The tendency of accounting fraud in terms of the system that occurs in BUMDes Semangat Pemuda in Giri Sasak village is caused by perpetrators misusing the information system used in BUMDes. Tendency of fraud is carried out by falsifying the number of transactions that are input into the system because the internal control system implemented at BUMDes Semangat Pemuda is not implemented properly.This study aims to reveal the form of accounting fraud in terms of the system using the Opportunity factor based on the Fraud Triagle Theory that occurs in BUMDes Semangat Pemuda. The method used in this research is descriptive with a qualitative approach. Data collection techniques using observation, interviews, and documentation. The results showed that the weak of BUMDe’s internal control system presented many loopholes fraud tendencies, including lack of proof of transactions, poor financial records, no separation of cash receipts and recording, not carrying out stock opname. Therefore, effective internal control will be very helpful in minimizing fraud and losses that occur.
Analisis Tingkat Kesehatan Koperasi pada Koperasi Simpan Pinjam Dharma Sari Bumi Pagutan Nyoman Asti Primasantia; Herlina Pusparini; Indria Puspitasari Lenap
Valid: Jurnal Ilmiah Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i2.290

Abstract

This research aims to analyze the health level of cooperative at KSP Dharma Sari Bumi Pagutan in 2022 using the good corporate governance, risk profile, financial performance, and capital based on the Technical Guidelines of the Deputy for Cooperative Number 15 of 2021 about Guidelines for Cooperative Health Inspection Working Papers. This research is descriptive research with quantitative approach. The data used in this study are financial statements in 2021-2022 and non-performing loan data in 2022, and answers of questionnaires. The results of this research indicate that cooperative health level at KSP Dharma Sari Bumi Pagutan in 2022 is quite healthy with total score of 77,61 overall. The score is reviewed from 4 aspects, they are good corporate governance aspect which gets 88,24 with a healthy category, risk profile aspect which gets 90,48 with a healthy category, the financial performance aspect which gets 61,11 with a under supervision category, and the capital aspect which gets 87,50 with a healthy category. The cooperative should be able to improve its performance, especially its financial performance to get a healthy category.
Analisis Korelasi Logistik Profitabilitas, Leverage, Serta Likuiditas Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur di Bursa Efek Indonesia Anna Apriana Hidayanti; Nungki Kartikasari
Valid: Jurnal Ilmiah Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i2.291

Abstract

This study aims to analyze the factors that affect the timeliness of submitting financial reports of manufacturing companies in Indonesia. With the factors referred to in this study are profitability, leverage and liquidity as independent variables while timeliness as the dependent variable. The sample of this study consisted of 62 companies listed on the Indonesia Stock Exchange (IDX) and submitted financial reports to the OJK in the 2018-2019 period. The type of data used in this study is quantitative data and the data source used is secondary data. The sample of this study was selected using purposive sampling and stratified random sampling methods. The analytical tool in this research is logistic regression analysis at a significance level of 5%. The results of hypothesis testing show that profitability and liquidity have a significant positive effect on the timeliness of financial report submission. However, leverage has a positive and insignificant effect on the timeliness of financial report submission
Balanced Scorecard: Model Pengukuran Kinerja PT. Daya Cipta Perdana Rizky Marlina Putri; Herlina Pusparini; Yusli Mariadi
Valid: Jurnal Ilmiah Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i2.293

Abstract

This research aims to determine the performance of the model balanced scorecard as a measurement of company performance PT. Daya Cipta Perdana is reviewed from four perspectives, namely a financial perspective, a customer perspective, an internal business process perspective and a learning and growth perspective. This research is a type of qualitative research with a descriptive approach. This study uses primary data and secondary data with several data collection methods including interviews, questionnaires, literature and documentation. The results of this study can be concluded that PT. Cipta Perdana has a good performance. Specifically, performance measurement shows very good value for the customer perspective, internal business process perspective, and growth and learning perspective. From a financial perspective it is considered good because some of the financial ratios measured have decreased every year. This can be seen from PT. Daya Cipta Perdana which is included in a company that carries out project-based sales so that it affects financial reports.
Women Entrepreneur’s Capability dan Pendapatan UMKM Industri Pariwisata Pada Masa Pandemi Covid-19 Luluk Fadliyanti; Diswandi Diswandi; Baiq Saripta Wijimulawiani
Valid: Jurnal Ilmiah Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i2.296

Abstract

The purpose of this study is to determine the influence of women entrepreneurs, capability on MSME income in the tourism industry on the island of Lombok through the digital economy. The digital economy focusing on social media is an intervening variable in this study that will link financial capability, human resources capability and technology capability to MSME income. The data used is primary data by distributing questionnaires directly to women entrepreneurs in Mataram city. and also using secondary data taken from Badan Pusat Statistik of West Nusa Tenggara Province and Dinas Koperasi Perindustrian dan Perdagangan of West Nusa Tenggara Province. This study uses quantitative analysis methods, with purposive sampling analysis techniques with a total sample of 100 MSME women entrepreneurs in the tourism industry. And using likert scale research instruments and Path Analysis tools, using PLS 3.0 to test hypotheses. The results of the analysis show that the variables Financial Capability and Human Capital Capability have an indirect or direct influence on the variables of MSME Income in the tourism industry, while Technology Capability has no direct influence either directly on income or through social media intervening variables.
SMEs in E-Commerce Market Structure Arum Arupi Kusnindar; Ayi Ahadiat; Ainur Rosidah
Valid: Jurnal Ilmiah Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i2.297

Abstract

This article discusses the structure of the e_commerce market in Indonesia with the Industrial Organization approach using Porter's Five Forces. The results of research on the structure of Indonesia's digital market e-commerce tend to be a contestable market with low barriers to entry, products and services sold must have sufficiently strong substitutes and costs (initial and sunk costs) to set up similar companies are not too high. The internet increases competition and the government's role is needed to avoid too high a market concentration
Strengthening the Creative Strategic Role In the Dimension of Sustainable Business Gede Adi Yuniarta; I Gusti Ayu Purnamawati
Valid: Jurnal Ilmiah Vol 20 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i2.299

Abstract

Most countries and companies always experience a competitive environment, all of which occur due to the development of increasingly capable knowledge and technology, where this is becoming increasingly widespread innovation. This study aims to determine the strengthening of the creative strategic role (dynamic innovation and digital marketing) in sustainable business (competitiveness). This quantitative research method uses primary data obtained from questionnaire data and measured by a Likert scale (1-5). The population of this research is the small business actors in Bali provinces with the lowest economic growth (which has experienced a decline) in Indonesia in 2020-2022. The sample selection used the Slovin formula to obtain a total of 54.489 people, and the research sample obtained is 401 people. Questionnaires as research data were collected and distributed to every small business actor, and data or statistical analysis techniques in the study were considered using the Structural Equation Model (SEM) with WarpPLS 7.0 software modeling. The results of this study show that dynamic innovation and digital marketing have a positive and significant impact on sustainable business.

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