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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.
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Articles 297 Documents
Strategic Logistics on Halal Products Siti Maemunah; Baehaqi Syakbani
Valid: Jurnal Ilmiah Vol 18 No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v18i2.177

Abstract

This study introduces a new conceptual framework related to the logistics strategy of halal products on customer loyalty. The provision of halal products must be carried out in a Muslim country, namely Indonesia. Products that provide halal certification for these products are LPPOM MUI Indonesia Halal Products, LPPOM MUI, 2020. This methodological study was built and developed from several previous studies. This research is quantitative research with SEM. This finding is the importance of halal product logistics strategy and product quality will influence consumer behavior. Consumer behavior is related to customer satisfaction and customer loyalty. The logistics strategy of halal products, namely products such as food, beverages, medicines, and cosmetic ingredients, requires a good management system, quality will get consumer satisfaction and loyalty in consuming halal products. The implication of this research is the logistics strategy of halal products is not only from product quality to make consumers satisfied. Consumers will be satisfied in terms of distribution, storage, marketing, and overall sales. Halal product logistics strategy meets consumer and market desires. Strategies to create customer loyalty. The originality of the research is a logistics strategy for halal products that gives birth to customer satisfaction and loyalty. This study provides an important reference for Islamic companies, branding, and marketing.
Analisis Penerapan Good Governance, Standar Akuntansi Pemerintahan, dan Sistem Akuntansi Instansi Terhadap Kualitas Laporan Keuangan Roisatul Aminy; Endar Pituringsih; Erna Widiastuty
Valid: Jurnal Ilmiah Vol 18 No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v18i2.181

Abstract

The aims of this research is to find empirical evidence of the influence of good governance, accounting standards of government and agency accounting systems on the quality of the financial statements at the General Election Commission (KPU) in NTB. The unit of analysis used in this study is the entity, so that the population in this study is the whole members/staffs who are directly involved in the preparation of financial statements as many as 100 respondents. Processing data using Partial Least Square (PLS) with the analysis of second order construct. The results showed that the quality of financial reporting is affected by the application of accounting standards and accounting system of government agencies, but is not affected by the application of good governance. The implications of this research that the quality of financial statements prepared in accordance with accounting standards and government agencies use the accounting system through the integrated application system. These quality of financial statements present the financial information is relevant, reliable, comparable and understandable making it useful as a basis for decision making, and can be used as a reference for the work units in the area KPU NTB to achieve WTP opinion of BPK.
Strategi Meningkatkan Daya Saing dan Upaya Bertahan Saat Pandemi Covid 19 Pada Usaha Kecil dan Menengah PT Sasak Maiq Batu Layar Lombok Barat Ida Bagus Eka Artika; Irianto Irianto; Ida Ayu Ketut Marini; Baiq Ertin Helmida
Valid: Jurnal Ilmiah Vol 18 No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v18i2.185

Abstract

The sustainability of PT Sasak Maiq, in West Lombok Regency, as one of the Small and Medium Enterprises has recently been threatened by the Covid - 19 pandemic which began to hit Indonesia in early 2020. PT Sasak Maiq is concerned about this because it has an impact on reducing turnover sales of their products. This requires a strategic study, to be able to maintain the existence of PT Sasak Maiq in the Covid-19 pandemic, which cannot be predicted when it will end. This research is a descriptive study with the aim of knowing which strategies are suitable to be applied in order to maintain the existence of PT Sasak Maiq in the future. The data is sourced from stakeholders, with an analysis technique in the form of environmental analysis (SWOT Analysis). The results showed that the suitable strategy to be applied to maintain the sustainability of PT Sasak Maiq is the ST strategy, which is in the form of a diversification strategy, by creating the new unique product, strengthening the online marketing network, maintaining a price strategy, maintaining relationships with marketing networks both at domestic and abroad, so that it can maintain demand for its products.
Kajian Ekspor Impor dan Variabel Makro Ekonomi terhadap Pergerakan Harga Saham Pertanian Irianto Irianto; Baiq Kisnawati; Istiarto Istiarto; Zulkarnaen Zulkarnaen
Valid: Jurnal Ilmiah Vol 18 No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v18i2.188

Abstract

This study aims to examine the effect of exports, imports and macroeconomic variables on the movement of the stock price index of the agricultural sector listed on the Indonesia Stock Exchange. The sampling technique used was a saturated sample. The research data were secondary data for the 2000-2019 observation period. Data were analyzed using Multiple Linear Regression with SPSS application. Hypothesis testing was carried out by t-test for partial testing and testing the coefficient of determination. The results showed that partially the export variable had a positive and insignificant effect, imports had a positive and insignificant effect, the rupiah exchange rate had an insignificant negative effect, inflation had a non-significant positive effect, and bank interest rates had an insignificant negative effect on the stock price index of the agricultural sector. The ability of the independent variable is only able to explain 50.60% of the stock price of the agricultural sector, the remaining 49.40% is influenced by other variables outside the model. This means that the variables studied in this study are not sufficient to explain the dependent variable, so that potential investors are strongly encouraged to consider other variables before making investment decisions
Perlukah Strategi Marketing dalam Pemilihan Kepala Desa (Pekon)? Arum Arupi Kusnindar
Valid: Jurnal Ilmiah Vol 19 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v19i1.191

Abstract

Marketing in politics is an interdisciplinary concept, namely politics, communication and marketing and involves the process of analysis, development and implementation of marketing strategies to direct opinions in choosing constituents. Marketing in the political field is strongly influenced by special conditions in an area, therefore, marketing strategies that are successful in one area are not always successful in other areas. This research is a quantitative research with a questionnaire as a data collection instrument. The study was conducted in five villages in Pringsewu Regency. The results showed that there was no difference in marketing strategy among village heads. However, there are differences in the preferred approach. This research is expected to encourage further research on marketing in the political field, especially in the era of information technology with a technological approach
Pemetaan Tingkat Manipulasi Laporan Keuangan pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia selama Covid-19 Robith Hudaya; Nungki Kartikasari; Adhitya Bayu Suryantara
Valid: Jurnal Ilmiah Vol 19 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v19i1.193

Abstract

The coronavirus pandemic or better known as COVID-19 has had an impact on many sectors. One of the sectors that has been badly affected by COVID-19 is the economic sector. Every manager is required to meet the performance targets that have been made in early 2020. The problem is, COVID 19 causes economic instability so that the initial target will be difficult to achieve. As a result, the potential for manipulative actions on the financial statements from the company's management will be higher so that the target is achieved. This study aims to mapping manufacturing companies that manipulate their financial statements using the benefit m score model during 2020. In addition, it will examine which manipulative companies are in a state of financial difficulty leading to bankruptcy. To achieve the research objectives, a study will be conducted using descriptive analysis methods. The results of this study found that manufacturing companies listed on the Indonesia Stock Exchange on average did not manipulate their financial statements in the Covid-19 pandemic. Companies that did not manipulate the financial statements in 2020 were 78.8% or 145 companies. Companies with grey area status or companies that are likely to manipulate financial statements in 2020 are 4.3% or 8 companies and companies that manipulate financial statements in 2020 are 16.8% or as many as 31 companies. In addition, of the 31 companies that carried out the manipulation, there were 6 companies that had the potential to go bankrupt.
Pengaruh Sistem Informasi Akuntansi Manajemen, Gaya Kepemimpinan, Trust, dan Ketidakpastian Lingkungan terhadap Kinerja Manajerial Lalu Takdir Jumaidi; Baiq Anggun Hilendri Lestari; Rahman Rahman
Valid: Jurnal Ilmiah Vol 19 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v19i1.194

Abstract

This study aims to examine the effect of the information systems of management accounting, leadership style, trust, and environmental uncertainty on managerial performance. The test was carried out on forty managers of sharia cooperatives in Lombok. The type of research is associative. The type of data used in this research is quantitative using primary data. Data processing techniques in this study were calculated by SEM-based variants (SEM PLS) using a smart PLS software application. The results of this study showed that environmental uncertainty has a significant effect on managerial performance, while the information system of management accounting, leadership style, and trust have an effect but not significant on managerial performance. The results of the finding of this study have an implication for sharia cooperatives, both sharia cooperative managers, supervisors, and members of sharia cooperatives in general, especially in Lombok in making decisions to formulate policies related to the implementation of management accounting information systems, leadership style, trust and being able to anticipate environmental uncertainty and can create right decisions to improve managerial performance.
Efektivitas Penerapan Sistem Informasi Manajemen Daerah (SIMDA) untuk Pengelolaan Keuangan Putu Ayu Puji Laksmi Dewi; Animah Animah; Yusli Mariadi
Valid: Jurnal Ilmiah Vol 19 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v19i1.195

Abstract

The effectiveness of SIMDA implementation is the result of the extent to which a public sector organization can produce financial reports in accordance with predetermined criteria and in order to assist information technology-based financial management. The purpose of this research to analyze the effectiveness of the implementation of SIMDA in the regional secretary of Mataram City, especially the general section. The research method used in this research is descriptive qualitative with a phenomenological approach. Data collection techniques are in the form of library research and observation consisting of indepth interviews and documentation. The result of this research indicate that the implementation of SIMDA at the City of Mataram, especially the general section has been running effectively. This can be seen from the employees who have understood the meaning of SIMDA, the success of the program, the success of the target, the satisfaction of using SIMDA, and the suitability of the results. Other factors owned by the regional secretary of Mataram City also support the effective implementation of SIMDA such as communication, resources, disposition, and bureaucratic structure.
Path Analysis of Economic Growth and Government Spending on Education Impact on the Human Development Index in Indonesia Lora Ekana Nainggolan; Darwin Lie; Nana Triapnita Nainggolan; Lenny Dermawan Sembiring; Acai Sudirman
Valid: Jurnal Ilmiah Vol 19 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v19i1.196

Abstract

Economic development is determined by many factors, for example by the state of natural resources, human resource capabilities, and technology. Many countries are expanding references to political-economic development that still focus on the availability of their natural resources. Experience in some developed countries such as Japan and Singapore shows that the availability of natural resources is in fact not a dominant factor in political-economic development. Countries with limited natural resources have, it turns out to have a comparative advantage in the field of human resources and technology. The development of human resources needs to get dominant attention due to the limitations of its natural resources. The responsibility for development lies with the community and the government.
Pengaruh Kualitas Aset, Likuiditas, Rentabilitas dan Efesiensi Operasional terhadap Kecukupan Modal Neneng Uswatun Hasanah; Gusganda Suria Manda
Valid: Jurnal Ilmiah Vol 19 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v19i1.199

Abstract

This study aims to understand and determine the effect of asset quality, liquidity, profitability, and operational efficiency on the adequacy of private banks listed on the Indonesia Stock Exchange in 2015-2020. The method used is the classic assumption test: normality test, multicollinearity test, heteroscedasticity test, durbin witson autocorrelation test, hypothesis testing: t test and f test, and multiple linear regression analysis, analysis of the coefficient of determination assisted by the SPSS 16 program. Types of data used that is secondary with quantitative data in the form of annual financial data of banking companies. The population in this study were 39 private banking companies, with the selected sample being 5 banking companies with the 2015-2020 period listed on the Indonesia Stock Exchange. The technique used is purposive sampling. Based on the results of the hypothesis, it shows that the variables of asset quality, liquidity, profitability and operational efficiency have no partial effect on the capital adequacy variable, while simultaneously there is a significant influence between the variables of asset quality, liquidity, profitability and operational efficiency on the capital adequacy variable, with a simultaneous level of influence. of 49.9%, while the rest can be influenced by other variables or factors not included in this study