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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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Orientasi Modal Sosial dan Kewirausahaan dalam Pengembangan Wisata Lokal-Kalimantan Barat Usman; Jewarut, Siprianus; Kusnanto
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.v22i1.471

Abstract

Local tourism development in the Setanga Lestari area requires an integrated approach between social capital and entrepreneurship. Social capital, which includes social networks, trust and norms that exist in society, plays an important role in building cooperation between stakeholders, both government, local communities and business actors. On the other hand, entrepreneurship is a driving force for innovation and competitiveness in exploiting local potential in a sustainable manner. This research aims to analyze how social capital orientation can strengthen entrepreneurial activities in the context of local tourism development. By focusing on aspects of social relations and entrepreneurial innovation, this research explores the role of social capital in improving economic, cultural and environmental sustainability in the Setaga Lestari tourist area. In addition, this research also explores how social capital supports the creation of more inclusive and sustainable local business networks. The research results show that developing the local tourism component of Setanga Lestari not only requires adequate business skills, but also optimal use of existing social networks and collaborations. in society. Strengthening social capital and entrepreneurship can increase the added value of local tourism products, expand market access, and create wider job opportunities for local communities. Thus, it is hoped that this approach can be an effective strategy in creating a sustainable and inclusive tourism ecosystem in Setanga Lestari.
The Role of Entrepreneurial Competencies in Strengthening Business Resilience: A Case Study of Young Entrepreneurs in Central Java Ramadhan, Muhammad Syah Fibrika; Fauzi, Pahrul; Hidayah, Asmi Ayuning
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.v22i1.474

Abstract

This study highlights the importance of entrepreneurial competencies for young entrepreneurs, particularly in facing the increasingly competitive and uncertain business environment. Utilizing five dimensions of entrepreneurial competencies—opportunity competency, relationship competency, strategic competency, conceptual competency, and organizing competency—this research aims to analyze the level of entrepreneurial competencies among young entrepreneurs mentored by the Youth, Sports, and Tourism Department (Disporapar) of Central Java. Additionally, the study explores the influence of gender and business sectors on the level of entrepreneurial competencies. The research analysis employs one-way ANOVA with 184 young entrepreneur respondents. The results show that relationship competency is the most dominant aspect of entrepreneurial competency, while gender and business sectors significantly affect several aspects of entrepreneurial competencies, particularly relationship, strategic, and organizing competencies.
Dekonstruksi Homo Ekonomicus menuju Homo Spiritus Akuntan Publik yang Beretika Nursanty, Ida Ayu; Prathama, Baiq Destania; Kartini, Endang; Mutia, Galuh Ratna
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.v22i1.487

Abstract

This research examines the deconstruction of homo economics towards the concept of homo spiritus as an ethical accountant. The concept of Homo Spiritus in this study refers to an individual with holistic consciousness who completely obeys God's will based on conscience, or is often referred to as the God Spot. The research method used in this study is Rationalist Spiritualist, namely the idea that finding true truth can only be achieved through mind control. Spiritualist thoughts are thoughts that are controlled and born from a heart that has been purified and intact, which will ultimately be reflected in work and provide benefits to other people. Research related to the spiritualist paradigm has not been widely carried out, so researchers are trying to enrich this understanding and contribute a spiritualist perspective within the scope of qualitative research. This study finds that the concept of Homo Economicus, which focuses on rationality and self-interest, is often criticized for being limited to the goal of personal prosperity. Therefore, a new concept is needed to direct accountants to ideal qualities, namely by making Homo Economicus the initial stage towards Homo Spiritus, a more basic concept for achieving a more just and prosperous life
Pengaruh Kepatuhan Pelaporan Keuangan, Kompetensi Aparatur Desa, Sistem Pengendalian Internal dan Whistleblowing System terhadap Pencegahan Fraud Dana Desa Putri, Ni Ketut Ayu Riani; Kisnawati, Baiq
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.v22i1.488

Abstract

This research aims to determine the influence of financial reporting compliance, village apparatus competency, internal control system and whistleblowing system on fraud prevention in managing village funds in Gerung District. This research uses quantitative methods with an associative approach, the data source in this research uses primary data obtained through distributing questionnaires. This research variable consists of 4 (four) independent variables, namely financial reporting compliance, village apparatus competency, internal control system and whistleblowing system with the dependent variable namely fraud prevention in managing village funds. The population in this research is all village officials in Gerung District, West Lombok Regency. Samples were taken using saturated samples or using the entire population as the research sample, namely 93 village officials. The analytical method used in this research is the multiple linear regression analysis method. The test results show that financial reporting compliance and the internal control system do not have a significant effect on fraud prevention in village fund management in Gerung District, West Lombok Regency. Meanwhile, the competence of village officials and the whistleblowing system have a positive and significant effect on preventing fraud in managing village funds in Gerung District, West Lombok Regency. The results of this research also show that the independent variable is able to influence the dependent variable by 36.7% while the remaining 63.3% is explained by other causes that are not included in this research.
Sinergi Model Sewa Guna Usaha Dengan Model Pembiayaan (Financing) Pada Sektor Pariwisata (Studi Kasus Di Kabupaten Lombok Utara) Susanto, Hery; Putra, I Nyoman Nugraha Ardana; Pituringsih, Endar
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.v22i1.489

Abstract

North Lombok District (KLU) has great potential in the tourism sector, but faces economic challenges, including the tendency of communities to sell land to meet short-term needs. This study aims to develop a leasing-based financing model to support the sustainability of the tourism sector in KLU. This model integrates the Community-Based Tourism (CBT) approach, which involves local communities in management and decision-making. Research data were obtained through in-depth interviews with landowners and other stakeholders, using thematic analysis methods. The results show that leasing can be an alternative financing solution, enabling productive land use without loss of ownership. Synergy between the community, government and private sector was found to be key to the success of this model. This research contributes to the literature by offering an innovative approach that supports economic and social sustainability in rural tourism areas
Employee Engagement Strengthening Model in the Creative Industry: Analyzing the Role of Self-Efficacy and Perceived Organization Support as Predictors Indajang, Kevin; Siregar, Robert Tua; Grace, Ernest; Dharma, Edy; Sudirman, Acai
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.v22i1.490

Abstract

This research aims to build a model for strengthening employee engagement in the creative industry by examining the role of self-efficacy and perceived organizational support as the main predictors. This research uses quantitative methods to survey employees in various creative industry sectors in Indonesia. The population in this study comprises creative sector industry workers, and the population size is unknown. In this research, researchers used a purposive sampling technique with a sample size of 130 employees. The data analysis method used is based on regression analysis using the IBM SPSS 23 program. The results of the data analysis conclude that self-efficacy and perceived organizational support have a positive and significant effect on employee engagement. The results of this research can provide theoretical and practical contributions to human resource management in the creative industries. These findings are expected to show that self-efficacy and perceived organizational support significantly influence employee engagement and can be a basis for companies to design more effective employee management strategies.
Pengaruh Media Sosial, Literasi Keuangan, E-commerce, Digital Payment, dan Orientasi Wirausaha Terhadap Kinerja UMKM di Kota Mataram Khotmi, Herawati; Hikmah, Husnul; Fauzi, Agus Khazin; Astini, Yuli
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.v22i1.491

Abstract

This study aims to test and analyze the influence of social media, financial literacy, e-commerce, digital payment, and entrepreneurial orientation on the performance of MSMEs. The population in this study were MSME actors spread across Mataram City. Where in the sampling of the study using the proportionate stratified random sampling method. To determine the minimum sample using the Slovin formula where the amount of data obtained and can be processed is 108 respondents. Data analysis using multiple linear regression. The results of the study showed that social media and digital payment have a positive and significant effect on the performance of MSMEs. This indicates that the respondents in this study have used social media as a promotional tool for their businesses and used digital payment as an alternative to non-cash payments. Meanwhile, financial literacy, e-commerce and entrepreneurial orientation do not have a significant effect on the performance of MSMEs. It can be explained that most of the MSME actors who were respondents in this study still have low financial literacy, the use of e-commerce is not optimal and the entrepreneurial orientation that is carried out is still mostly following suit so that it does not affect the performance of the MSMEs they have.
Analisis Indeks Kepuasan Masyarakat (IKM) Terhadap Kualitas Pelayanan Pada PT. PLN (Persero) Mustamin; Nazwin, Asfarony Hendra; M. Wahyullah
Valid: Jurnal Ilmiah Vol. 22 No. 2 (2025): Valid Jurnal Ilmiah - Edisi Januari-Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to measure the level of public satisfaction with the quality of service provided by PT. PLN (Persero), using the Sape Customer Service Unit in Bima Regency as a case study. Employing a survey method with a questionnaire as an instrument, this research analyzes nine aspects of service, including facilities and infrastructure, employee behavior, and service completion time. The data analysis technique used questionnaire data with a Customer Satisfaction Survey (CSS) analysis based on the Indonesian Minister of Administrative and Bureaucratic Reform Regulation No. 14 of 2017. The results show that overall, from the nine service elements, the Public Satisfaction Index for PLN Sape services is categorized as Good with a conversion value of 80.08%. The most satisfying aspect is facilities and infrastructure with a conversion value of 85.25%, while the lowest is employee behavior at 76.75%, making it the most dominant factor influencing the level of satisfaction. These findings provide recommendations for PLN management to improve the quality of service to meet public expectations and increase customer satisfaction. This study is expected to serve as a reference for further studies on public satisfaction with electricity services.
Peranan Nilai Kearifan Lokal “Balale” sebagai Modal Sosial Petani Dayak Banyadu dalam Penguatan Ekonomi Keluarga Salfarini, Eligia Monixa; Sari, Maya; Atlantika, Yeremia Niaga; Dedy
Valid: Jurnal Ilmiah Vol. 22 No. 2 (2025): Valid Jurnal Ilmiah - Edisi Januari-Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Balale culture plays an important role among Dayak Banyadu farmers. The values contained in balale culture become social capital that helps Dayak Banyadu farmers in social life. Balale culture is always lived by the community through various activities in the village, especially in terms of farming. This study aims to examine the role of balale culture as social capital for the Dayak Banyadu community in improving the family economy. Using qualitative research methods, data was obtained through observation and interviews with participants. The participants selected were local farmers who still apply balale culture in farming activities, which is the main livelihood of the Dayak Banyadu community. Data were analyzed using the triangulation method, where data were organized, reduced, and codified to draw conclusions regarding social capital through balale culture in supporting the economy of farming families. The results showed that balale culture contributes to the family economy of farmers in Dayak Banyadu through the values of love, brotherhood, respect, responsibility, solidarity and cooperation
Pengaruh Brand Association, Brand Awareness, dan Perceived Quality terhadap Keputusan menggunakan Jasa Gojek: (Studi Kasus Mahasiswa S1 Manajemen Universitas Mataram) Hartoni, Wanda Sriningsi; Hamdi, Nizar; Siswanto, Topan; Zulkarnaen
Valid: Jurnal Ilmiah Vol. 22 No. 2 (2025): Valid Jurnal Ilmiah - Edisi Januari-Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to test the partial, simultaneous and dominant influence of Brand Association, Brand Awareness, and Perceived Quality on the decision to use Gojek services. The population of this study were undergraduate students of Management at Mataram University. The sample was taken using purposive sampling, with the criteria of undergraduate students of management at Mataram University who had used Gojek transportation more than 2 times. Data were analyzed using multiple linear regression, T test, F test, beta coefficient test. The results of the T test study obtained that Brand Association had a significant partial effect on the decision to use Gojek services. This can be seen from the significance value of 0.046 <0.05. Perceived Quality had a significant partial effect on the decision to use Gojek services. This can be seen from the significance value of 0.000 <0.05. then Brand Awareness did not have a significant partial effect on the decision to use Gojek services. This can be seen from the significance value of 0.613> 0.05. From the F test, the results obtained were that Brand Association, Brand Awareness, and Perceived Quality had a significant simultaneous effect on the decision to use Gojek services. seen from the significance value of 0.000 < 0.005 and the calculated f value and f table of 23.643 > 2.92. From the beta coefficient test, the most dominant value was obtained, namely Perceived Quality of 0.460.

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