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Valid Jurnal Ilmiah
Published by Sekolah Tinggi Ilmu Ekonomi AMM
ISSN : 18295037     EISSN : 26214954     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
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
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Menyibak Problematika Badan Usaha Milik Desa: Studi Etnometodologi Waskito, Iman; Jumaidi, Lalu Takdir; Fikri, M. Ali
Valid: Jurnal Ilmiah Vol. 22 No. 1 (2024): Valid Jurnal Ilmiah - Edisi Juli-Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v22i1.412

Abstract

This research aims to understand the problems of managing Village BUM. This research uses an interpretive paradigm with ethnomethodology as the methodology. The data collection techniques used in this research were observation, interviews, and documentation. The informants from this research were three people, namely the Village Head, the Chair of the Village BUM, and the Village BUM Treasurer. The results of this research show that there are at least three internal problems with BUM Desa. First, the preparation of financial reports was neglected. The results of the data analysis show that this problem is due to a lack of education and training for employees in carrying out their duties and responsibilities. However, this problem is only the impact of the next two problems. Second, the mechanism for changing the chairman of BUM Desa. The change of chairman of BUMDesa, which is the appointment of the Village Head, has the potential for a conflict of political interest in retribution. This conflict is very vulnerable to ignoring the principle of professionalism in every process of appointing a new BUMDesa chairman. Third, leadership dualism. The existence of a village head, who should encourage the form of allocation of village funds and stimulants for policies that stimulate BUMDesa business, should not interfere and even be considered a shadow chairman.
Analisis Pengaruh Komite Audit Free Cash Flow dan Leverage terhadap Manajemen Laba pada Perusahaan Manufaktur di Bursa Efek Indonesia Nursanty, Ida Ayu; Kartini, Endang; Prathama, Baiq Destania; Octavia, Yusi Faizathul
Valid: Jurnal Ilmiah Vol. 21 No. 2 (2024): Valid Jurnal Ilmiah - Edisi Januari-Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This research aims to analyze the influence of audit committee, free cash flow and leverage on earnings management in manufacturing companies in the metal sector and the like on the Indonesia Stock Exchange in 2019-2022. This research variable consists of 3 (three) independent variables, namely audit committee (X1), free cash flow (X2), and leverage (X3) and the dependent variable is earnings management (Y). The type of research used in this research is associative. The population in this study amounted to 17 companies. The sampling technique in this research used the Purposive Sampling method. The samples used in this research were 11 samples. The data analysis technique used in this research is multiple linear regression. Based on the research results, it shows that the audit committee variable, free cash flow, has no effect on earnings management, while leverage has an effect on earnings management.
Analisis Perbandingan Kinerja Keuangan Sebelum dan Saat Pandemi Covid-19 Pada Kantor Unit Penyelenggara Pelabuhan Kelas II Pemenang Kabupaten Lombok Utara Suhaeri, Muhammad; Kisnawati, Baiq Kisnawati
Valid: Jurnal Ilmiah Vol. 21 No. 2 (2024): Valid Jurnal Ilmiah - Edisi Januari-Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The impact of the Covid-19 pandemic has also been felt in the sea transportation sector, especially ports that serve transportation in the tourism sector. The transportation sector is a sector related to development and development in the country's economy. This study aims to determine differences in financial performance before and during the Covid-19 pandemic at the Class II Pemenang Port Operations Unit Office. This study uses Budget Management Performance Indicators (IKPA) which are proxied by the quality aspects of budget planning, the quality aspects of budget execution and the quality aspects of budget implementation results in measuring financial performance. The location of this research was conducted at the Class II Pemenang Port Administration Unit Office. The data collection technique used is documentation with the type of quantitative data obtained secondaryly through the financial reports of the Class II Winner Port Operations Unit Office. Data were analyzed using SPSS 23 with different tests and hypotheses. The results of this study indicate that there are differences in financial performance that are proxied by the quality aspects of budget planning, the quality aspects of budget execution and the quality aspects of the results of budget implementation before and during the Covid-19 pandemic at the Pemenang Class II Port Operations Unit Office.
Pengaruh Fintech dan Media Sosial Dalam Menumbuhkan Minat Membayar Zakat Infak dan Sedekah Pada Baznas Provinsi Nusa Tenggara Barat Wardah, Sofiati; Armiani, Armiani; Gibran, M. Alfin Khalil
Valid: Jurnal Ilmiah Vol. 21 No. 2 (2024): Valid Jurnal Ilmiah - Edisi Januari-Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

Studi ini tujuannya guna menganalisis dampak positif fintech dan media sosial dalam menumbuhkan minat membayar zakat, infak dan sedekah pada BAZNAS Provinsi NTB. Sehingga variabel studi ini tersusun atas 2 variabel independen yakni fintech (X1) dan media sosial (X2) serta 1 variabel dependen yakni minat membayar zakat, infak, dan sedekah (Y). Studi ini memakai analisis kuantitatif asosiatif. Populasi di studi ini ialah 6230 pengikut media sosial Instagram @baznas_ntb. Sampel diambil dengan memakai sampling kuota. Data didapat dengan menyebarkan kuesioner kepada responden lewat direct message Instagram dan Instagram story @baznas_ntb hingga terkumpul 114 responden. Data dianalisis memakai SPSS 25 dengan uji regresi linear berganda. Hasil studi ini memperlihatkan fintech dan media sosial berdampak positif dalam menumbuhkan minat membayar zakat, infak, dan sedekah pada BAZNAS Provinsi NTB. Donatur merasa terbantu karena pembayaran dapat melalui berbagai aplikasi, pengguna hanya perlu scan barcode yang tersedia. Media sosial dapat meningkatkan kepercayaan kepada BAZNAS Provinsi NTB. Hal ini juga membuat masyarakat lebih tertarik untuk menunaikan zakat, infak, dan sedekah setelah melihat informasi di Instagram @baznas_ntb. Hasil studi ini juga menunjukkan bahwa fintech dan media sosial mampu mempengaruhi minat membayar yakni 49,5%, lalu sisanya terpengaruh variabel lain di luar model regresi di studi ini.
Menilai Kinerja Keuangan menggunakan Analisis Rasio Pada Koperasi Unit Desa (KUD) Sadar Pancawati, Ni Luh Putu Anom
Valid: Jurnal Ilmiah Vol. 22 No. 1 (2024): Valid Jurnal Ilmiah - Edisi Juli-Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v22i1.451

Abstract

Every business entity has achievements that are continuously evaluated related to the business operations carried out. The evaluation is carried out through financial performance analysis to obtain development information for each period related to the achievement of financial performance. This study aims to be able to provide an assessment of financial performance achievements using standard calculations of financial ratios obtained from financial statements from the period 2017 to 2021 at the Sadar Village Unit Cooperative (KUD). Evaluation of financial achievement is calculated by analyzing the ratio of liquidity, solvency, activity and profitability using financial ratios from the aspect of productivity and cooperative performance assessment based on the Regulation of the Minister of State of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06/Per/M.KUKM/V/2006. The results showed that the liquidity ratio, namely the current ratio and cash ratio, showed unfavorable criteria, the solvency ratio of debt to total asset ratio and debt to equity ratio obtained a good category, the activity ratio consisting of receivable turn over and asset turn over was in the excellent criteria and the profitability ratio consisting of the Return On Asset ratio, Return On Equity was in the unfavorable criteria and Net Profit Margin was in a significant condition quite good and good. The ratio is one of the important considerations used for decision making and evaluating the performance carried out.
Peran Kepuasan Kerja dalam Memediasi Pengaruh Lingkungan Kerja dan Komitmen Organisasi terhadap Perilaku Organizational Citizenship Behavior dari Perspektif Islam Ilmi, Zahrotul; Diwanti, Dyah Pikanthi
Valid: Jurnal Ilmiah Vol. 22 No. 1 (2024): Valid Jurnal Ilmiah - Edisi Juli-Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v22i1.458

Abstract

In an organization, to be able to achieve the key to success and competitive advantage, one of the efforts that an organization can make is human resource management. This research uses quantitative research with a questionnaire distribution method. The population in this research is BMT Bina Ihsanul Fikri employees, totaling 75 employees using the census sample method. The data analysis method uses SmartPLS4. The research results show that the work environment influences OCBIP, organizational commitment influences OCBIP, job satisfaction influences OCBIP, the work environment influences OCBIP with job satisfaction as an intervening variable, organizational commitment influences OCBIP with job satisfaction as an intervening variable. Based on the results of this research, it shows that a good work environment and high employee organizational commitment can increase employee OCBIP behavior through job satisfaction for BMT Bina Ihsanul Fikri Yogyakarta employees. Dalam suatu organisasi untuk dapat mencapai kunci keberhasilan dan keunggulan yang kompetitif salah satu upaya yang bisa dilakukan organisasi yaitu pengelolaan sumber daya manusia. Penelitian ini menggunakan penelitian kuantitatif dengan metode penyebaran kuesioner. Populasi dalam penelitian ini yaitu karyawan BMT Bina Ihsanul Fikri yang berjumlah 75 karyawan dengan metode sampel sensus. Metode analisis data menggunakan SmartPLS4. Hasil penelitian menunjukkan lingkungan kerja berpengaruh terhadap OCBIP, komitmen organisasi berpengaruh terhadap OCBIP, kepuasan kerja berpengaruh terhadap OCBIP, lingkungan kerja berpengaruh terhadap OCBIP dengan kepuasan kerja sebagai variabel intervening, komitmen organisasi berpengaruh terhadap OCBIP dengan kepuasan kerja sebagai variabel intervening. Berdasarkan hasil penelitian ini menunjukkan lingkungan kerja yang baik dan komitmen organisasi karyawan yang tinggi dapat meningkatkan perilaku OCBIP karyawan melalui kepuasan kerja pada karyawan BMT Bina Ihsanul Fikri Yogyakarta.
Pengaruh Pemasaran Online, Merek, dan Kualitas Produk terhadap Pembelian Masker Pada Pengguna Situs Online Shopee: (Studi pada Mahasiswa FIK Universitas Kusuma Husada Surakarta) Murtopo, Agus Suryo; Kismanto, Joko
Valid: Jurnal Ilmiah Vol. 22 No. 1 (2024): Valid Jurnal Ilmiah - Edisi Juli-Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v22i1.459

Abstract

Purchasing decision is the culmination of consumer behavior, in which finally, the consumers will do purchase having passed through some stages of consumer behavior. In this research, consumer behaviors being the variable of research are price, brandtrust, and online service, while the variable affected is purchasing decision. Purchasing decision implemented online is, of course, more complex than the one implemented directly, in which buyers interact face to face with the sellers. The objective of research is to analyze the effect of online marketing, brand, and product quality on purchasing decision made in online purchase in the consumers on the shopee online site in Surakarta. Questionnaire was used as an instrument of collecting data in this research and SPSS version 24 software was used to analyze data. Data analysis was carried out using a multiple linear regression. The result of research shows that online marketing, brand, and product quality affect the decision of purchasing Mask positively and significantly, either partially or simultaneously.
Pengaruh Evaluasi Kinerja dan Motivasi Kerja terhadap Kualitas Layanan RSUD dr. Soeratno Gemolong Sragen Kismanto, Joko; Pujilestari, Agustina; Rahardjoputro, Rolando; Muyasaroh, Airin; Margareta, Salsa Maria
Valid: Jurnal Ilmiah Vol. 22 No. 1 (2024): Valid Jurnal Ilmiah - Edisi Juli-Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v22i1.460

Abstract

Service quality is the main basis for knowing the level of consumer satisfaction, in which case a company can be said to be good if it is able to provide goods or services in accordance with customer desires. The aim of the research is to determine performance evaluation and work motivation on service quality at RSUD dr. Soeratno Gemolong Sragen. This type of research is descriptive correlational, namely research that aims to find relationships between variables. Cross-sectional research approach. How to take simple random sampling with a sample of employees at RSUD dr. Soeratno Gemolong Sragen. The method of collecting data is using a questionnaire, where hypothesis testing uses descriptive statistical analysis with F test analysis, t test. The results of this research show that variables, performance evaluation, and work motivation have a positive and significant influence partially or simultaneously on service quality variables. The results of this research also show that the dominant variable that has an influence on service quality is the work motivation variable.
The Effect of Thin Capitalization Capital Intensity and Multinationality on Tax Avoidance with the Utilization of Tax Havens Countries as a Moderating Variable Fitria, Zuhro Yatul; Seralurin, Yohanes C.; Patma, Kurniawan; Pattiasina, Victor
Valid: Jurnal Ilmiah Vol. 22 No. 1 (2024): Valid Jurnal Ilmiah - Edisi Juli-Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v22i1.462

Abstract

This research aims to examine the influence of thin capitalization, capital intensity, and multinationality on tax avoidance by using tax havens countries as a moderating variable. This research uses a sample of multinational companies in the manufacturing sector listed on the Indonesia Stock Exchange during the 2019-2022 period. The number of companies in the research sample was 32 companies over four years. The total research sample was 128 financial reports and annual reports. Data were analyzed using the Moderate Regression Analysis (MRA) method with the help of SPSS 26 software. The results of this research show that thin capitalization and multinationality have no effect on tax avoidance, while capital intensity has a significant negative effect on tax avoidance. The use of country tax havens strengthens the influence of thin capitalization and multinationality on tax avoidance. The use of country tax havens weakens the influence of thin capitalization and multinationality on tax avoidance.
Pengendalian Kualitas di Line Painting Menggunakan Metode Six Sigma: Studi Kasus di PT ABC Telma Anis Safitri; Laily, Salsa Afni; Muhammad, Katon
Valid: Jurnal Ilmiah Vol. 22 No. 1 (2024): Valid Jurnal Ilmiah - Edisi Juli-Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v22i1.465

Abstract

PT ABC is a company engaged in bicycle manufacturing. In its production process, PT ABC places great emphasis on product quality. Based on company defect data from October to December 2023, defects in line painting were consistently observed in every production run. This study aims to identify the predominant defects, determine the company's sigma level, ascertain the root causes of these predominant defects, and propose corrective actions. This research employs the Six Sigma methodology, using the Defects Per Million Opportunities (DPMO) calculation to determine the sigma level, and the DMAI (Define, Measure, Analyze, Improve) approach to identify root causes and recommend improvements. The results indicate that the company operates at a sigma level of 3, with the predominant defect being "dust spray." The root causes of the dust spray defect include human factors such as lack of attention to detail and insufficient operator skills, material factors such as the incorrect viscosity of the clear coat used, method factors including the absence of an official Standard Operating Procedure (SOP) from the company, and machine factors such as unscheduled machine maintenance.

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