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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
Analisis Tingkat Kesehatan Koperasi pada Koperasi Simpan Pinjam Dharma Sari Bumi Pagutan
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
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.
Evaluasi Implementasi Kebijakan Perpres Nomor 16 Tahun 2018 dalam Pengisian Jabatan Fungsional Sekda Kabupaten Mojokerto Kadek Saptanita; Dyah Sawitri; Dwi Orbaningsih; Tri Cicik Wiyanti; I Made Murjana
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.v20i2.300

Abstract

Implementation of government procurement of goods/services requires competent human resources. The aims of this research are to describe and analyze the evaluation, effectiveness, driving and inhibiting factors of Policy Implementation of Presidential Regulation Number 16 of 2018 in Filling Functional Positions During the Covid-19 Pandemic. The scope of this research is to evaluate the filling of functional positions for the manager of the procurement of goods and services in the Procurement Section of the Regional Secretariat of Mojokerto Regency for the 2020 period. This research uses a descriptive method with a qualitative approach. Data collection techniques using interviews. The results of the study showed that the implementation of the filling of functional positions for the manager of the procurement of goods and services in the Procurement Section of the Regional Secretariat of Mojokerto Regency has been running although it has not yet reached the target due to several factors.
Pengaruh Pendidikan dan Pelatihan terhadap Produktivitas Kerja Karyawan Pada Bank Syariah Indonesia KCP Majene Nurfitriani, Nurfitriani
Valid: Jurnal Ilmiah Vol. 21 No. 1 (2023): Valid Jurnal Ilmiah - Edisi Juli-Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v21i1.292

Abstract

Dalam konteks pengembangan sumber daya manusia, pendidikan dan pelatihan merupakan upaya untuk mengembangkan kemampuan intelektual dan pribadi serta produktivitas kerja pegawai. Tujuan dari penelitian ini adalah untuk mengetahui apakah pendidikan dan pelatihan berdampak pada produktivitas karyawan secara bersama-sama pada Bank Syariah Indonesia KCP Majene. Adapun metode penentuan jumlah sampel yang digunakan adalah metode sampel jenuh dan teknik pengumpulan data menggunakan kuesioner dengan mengikuti skor skala likert. Hasil penelitian menunjukkan bahwa secara parsial pendidikan berpengaruh positif dan signifikan terhadap produktivitas kerja karyawan pada Bank Syariah Indonesia KCP Majene dengan nilai sig sebesar 0,003 < 0,05. Pelatihan berpengaruh positif dan signifikan terhadap produktivitas kerja karyawan pada Bank Syariah Indonesia KCP Majene dengan nilai sig sebesar 0,040 < 0,05 dan secara simultan pendidikan dan pelatihan berpengaruh positif dan signifikan terhadap produktivitas kerja karyawan pada Bank Syariah Indonesia KCP Majene dengan nilai sig sebesar 0,000 < 0,05. Hasil pengujian koefisien determinasi (R2) menunjukkan bahwa nilai dari R Square (R2) sebesar 0,731. Jadi dapat dikatakan bahwa pengaruh variabel pendidikan (X1) dan pelatihan (X2) secara simultan terhadap variabel produktivitas (Y) adalah sebesar 73,1%. Sedangkan sisanya yaitu sebesar 26,9% dipengaruhi variabel lain yang tidak diteliti dalam penelitian ini.
Penerapan Target Costing untuk Efisiensi Biaya Produksi Ayam Kampung: (Studi Kasus Pada Peternakan Bersahabat) Putra, I Gede Arse Dana; Animah, Animah; Suryantara, Adhitya Bayu
Valid: Jurnal Ilmiah Vol. 21 No. 1 (2023): Valid Jurnal Ilmiah - Edisi Juli-Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v21i1.311

Abstract

Penelitian ini bertujuan mendukung perusahaan dalam menerapkan metode target costing dan mengevaluasi tingkat keberhasilan penggunaan metode ini untuk mengoptimalkan biaya produksi. Metode target costing dianggap efektif dalam mengurangi atau meningkatkan biaya produk dengan mengevaluasi nilai produk secara alternatif (value planning) untuk menjaga kepuasan pelanggan. Melalui restrukturisasi biaya yang ada, perusahaan dapat mencapai laba maksimal dari harga jual per unit produknya, sambil menghemat biaya sebelum produk menjadi jadi. Studi ini menunjukkan bahwa target costing merupakan alternatif layak yang memberikan hasil positif dalam memaksimalkan keuntungan perusahaan dengan mengurangi biaya produksi selama proses pembuatan produk.
Determinant Analysis of Innovative Work Behavior of Hospitality Employees in Lake Toba Tourism Area through Employee Engagement: A Structural Equation Model Approach Efendi, Efendi; Romi, Mochamad Vrans; Chandra, Erbin; Candra, Vivi; Sudirman, Acai
Valid: Jurnal Ilmiah Vol. 21 No. 1 (2023): Valid Jurnal Ilmiah - Edisi Juli-Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v21i1.313

Abstract

The main objective of this research is to analyze the effect of transformational leadership and organizational climate on employee engagement and innovative work behavior. The research method in this study included library and field research designs with a quantitative approach. The research subjects taken in this study were employees who worked in hotels in the Lake Toba Tourism Area. The number of samples analyzed was 170 employees. Data collection techniques using observation, interviews, questionnaires and documentation. The data analysis method used is Partial Least Square (PLS). The data analysis test tool uses the Smartpls statistical software. The results of the data analysis concluded that transformational leadership, organizational climate, and employee engagement positively and significantly influence innovative work behavior. The results of subsequent studies confirm that transformational leadership significantly affects employee engagement. The results of this study also suggest that organizational climate has no significant effect on employee engagement. Furthermore, the managerial implications of this research suggest that to increase employee engagement and innovative work behavior, companies can provide employees with opportunities to learn and develop. Employees who feel empowered and have opportunities to learn and develop are likelier to be engaged and innovative. Employees who feel empowered and have opportunities to learn and develop are likelier to be engaged and innovative.