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FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND) Jalan Gatot Subroto,/ Jl. Rasmi no 28 Sei Sikambing C. II, Medan Helvetia, Kota Medan, Sumatera Utara 20123 E-mail : value.jurnalilmiah@gmail.com / web site : https://journal.utnd.ac.id/index.php/value
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VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis
Published by Universitas Tjut Nyak Dhien
ISSN : -     EISSN : 27236951     DOI : https://doi.org/10.36490/value.v1i1.92
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education
VALUE Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis accepts articles in the form of research results, literature review, brief research related to the fields of accounting, Government accounting, public finance, budgeting, Corporate governance, Islamic accounting, Islamic finance, Business management, Financial management, management investment, Taxation , Zakat accounting, public sector accounting, management accounting, auditing, ethics and professionalism, corporate finance, accounting education, capital markets, sharia and conventional banking, information systems, and sustainable reporting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 122 Documents
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Pengaruh Implementasi Aplikasi Keuangan Berbasis Digital Terhadap Optimalisasi Kinerja UMKM Di Kecamatan Medan Johor Izzati, Nadhila; Kurnia Ningsih, Heny Tri Astuti; Khairani Lubis, Farida
VALUE Vol 6 No 1 (2025): Edisi April 2025 - September 2025
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v6i1.1765

Abstract

This study aims to investigate the impact of digital financial application usage on the performance of micro, small, and medium enterprises (MSMEs) in the Medan Johor District. A quantitative research design was adopted, utilizing a survey as the primary data collection method. Data were gathered using purposive sampling by distributing questionnaires to MSME operators who utilize the "Buku Warung" app. Findings from simple linear regression analysis reveal that employing digital financial tools significantly enhances MSME performance. This improvement is reflected in more organized, precise, and efficient financial management, enabling MSME operators to better track transactions, oversee cash flow, and make informed business decisions. Nonetheless, the study identified challenges such as limited technological literacy among MSME operators and inadequate internet access, which may impede optimal application use. Furthermore, entrenched habits and insufficient training contribute to some business owners' reluctance to transition from traditional methods. Consequently, efforts to boost digital literacy, increase awareness, and strengthen governmental infrastructure support are essential to promote wider adoption of digital financial technologies. The research is expected to contribute to the sustainable and effective development of MSMEs through the strategic use of digital technology.
Pengaruh Kualitas Pelayanan, Literasi Keuangan, Dan Produk Dalam Memperkuat Minat Menabung Masyarakat: Studi Kasus BSI Aulia, Cholivatul; Puspa Anggrayni, Arnetha; Andni, Riyan
VALUE Vol 6 No 1 (2025): Edisi April 2025 - September 2025
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v6i1.1774

Abstract

Penelitian ini bertujuan untuk mengevaluasi keterkaitan antara kualitas layanan, tingkat literasi keuangan, dan keberagaman produk terhadap ketertarikan masyarakat untuk menabung, dengan fokus pada Bank Syariah Indonesia (BSI). Pendekatan kuantitatif digunakan melalui penyebaran survei kepada 135 responden yang dipilih menggunakan teknik Accidental Sampling. Data primer diperoleh melalui kuesioner, kemudian dianalisis dengan pengujian validitas, reliabilitas, asumsi klasik, serta analisis regresi linier berganda menggunakan perangkat lunak Eviews 8. Temuan dari studi ini menunjukkan bahwa variabel kualitas layanan dan literasi keuangan tidak menunjukkan pengaruh yang signifikan terhadap minat menabung. Sebaliknya, variabel produk memberikan pengaruh yang signifikan. Secara simultan, ketiga variabel tersebut bersama-sama memiliki dampak yang signifikan terhadap minat menabung masyarakat. Dengan demikian, dapat disimpulkan bahwa faktor utama yang mendorong minat menabung di BSI adalah keunggulan produk yang ditawarkan.
Pengaruh Orientasi Kewirausahaan, Media Sosial Dan Lingkungan Keluarga Terhadap Intensi Berwirausaha (Studi Kasus Mahasiswa STMB Multi Smart) Halawa, Niati; Fitra Uli Tamba, Iventura; Hidayat, Ferry
VALUE Vol 6 No 1 (2025): Edisi April 2025 - September 2025
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v6i1.1777

Abstract

Thisistudy aims to determine the effect of entrepreneurial orientation, social media, and family environment on entrepreneurial intentions in STMB MULTI SMART students. Specifically, this study examines ithe iinfluence iof eachi variablei partially ior simultaneously ion ithe formation of entrepreneurial intentions. The approach used iis quantitative descriptive with correlational research methods. The population in this study were all STMB MULTI SMART students totaling 316 people. The sample determination was carried out using random sampling techniques using the Slovin formula, so that a sample of 76 students was obtained. Datai analysis techniques used include validity tests, reliability tests, classical assumption tests (normality, multicollinearity, heteroscedasticity, and linearity), and multiple linear regression analysis. The results of the study indicate that partially, entrepreneurial orientation, social media, and family environment have a positive and significant effect on entrepreneurial intentions. Simultaneously, the three variables also have a significant effect on students' entrepreneurial intentions. These findings indicate that internaliand external factors have an important role in encouraging students' intentions to become entrepreneurs
Pengaruh Green Accounting dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Lestari, Whidy Bintang; Hadisantoso, Erwin; Asni, Nur
VALUE Vol 6 No 1 (2025): Edisi April 2025 - September 2025
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v6i1.1833

Abstract

The purpose of the following study is to examine the influence of green accounting and environmental performance on the financial performance of mining companies listed on the IDX, a very important urgency given the significant environmental impact of the mining industry and the need for sustainable business practices. Data was obtained from the company's financial statements and sustainability reports for the 2021-2023 period. Green accounting measurement through environmental costs, while environmental performance measurement through PROPER. The analysis was applied by the panel data regression method through the help of the E-Views application 12. The study's findings show that green accounting positively affects financial performance, which means that the higher the environmental costs incurred, the better the company's financial performance. Environmental performance also positively affects financial performance, which indicates that companies with high PROPER ratings have a greater chance of increasing profitability. Companies that meet stakeholder expectations regarding environmental responsibility will receive greater support, including from investors and customers. Thus, the implementation of green accounting and improving environmental performance not only strengthens the company's competitiveness and reputation, but also creates long-term financial and sustainability benefits, making a significant contribution to companies and stakeholders in increasing awareness and implementation of responsible environmental practices.
Pengaruh Cash Holding dan Investment Opportunity Set terhadap Nilai Perusahaan Sektor Teknologi yang terdaftar di Bursa Efek Indonesia Periode 2021-2024 Maulana, Indra; Sugeng, Irwin Sukrisno; Yulianto, Andri Rizko
VALUE Vol 6 No 1 (2025): Edisi April 2025 - September 2025
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v6i1.1904

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh cash holding dan investment opportunity set terhadap nilai perusahaan, baik secara parsial maupun simultan, pada perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2024. Nilai perusahaan merupakan indikator penting bagi investor dalam menilai prospek dan kinerja jangka panjang, terutama pada sektor teknologi yang menghadapi tekanan signifikan akibat volatilitas pasar dan ketidakpastian ekonomi global, yang menuntut perhatian lebih dalam pengelolaan keuangan. Pendekatan penelitian yang digunakan adalah kuantitatif kausal dengan data sekunder berupa laporan keuangan tahunan, harga saham, dan jumlah saham beredar. Pemilihan sampel dilakukan menggunakan teknik purposive sampling, menghasilkan 11 perusahaan dari 47 populasi. Analisis dilakukan menggunakan metode regresi linear berganda dengan bantuan perangkat lunak SPSS versi 25. Hasil penelitian menunjukkan bahwa cash holding berpengaruh positif dan signifikan terhadap nilai perusahaan. Demikian pula, investment opportunity set juga memiliki pengaruh positif dan signifikan terhadap nilai perusahaan. Pengujian secara simultan menunjukkan bahwa kedua variabel tersebut secara bersama-sama berpengaruh signifikan terhadap nilai perusahaan. Temuan ini menyimpulkan bahwa cash holding dan investment opportunity set memiliki peran penting dalam meningkatkan nilai perusahaan, serta menjadi acuan dalam pengambilan keputusan keuangan perusahaan teknologi.
Pengaruh LDR Dan BOPO Terhadap ROA Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2021–2024 Ardyani, Sinta; Sugeng, Irwin Sukrisno; Yuianto, Andri Rizko
VALUE Vol 6 No 1 (2025): Edisi April 2025 - September 2025
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v6i1.1915

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Loan to Deposit Ratio (LDR) dan Biaya Operasional terhadap Pendapatan Operasional (BOPO) terhadap Return on Assets (ROA) pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. LDR mencerminkan kemampuan bank dalam menyalurkan dana pihak ketiga menjadi kredit produktif, sementara BOPO menunjukkan tingkat efisiensi operasional bank. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda. Sampel penelitian terdiri dari sembilan bank yang dipilih berdasarkan kriteria purposive. Hasil menunjukkan bahwa LDR dan BOPO secara parsial maupun simultan berpengaruh negatif dan signifikan terhadap ROA. Penelitian ini menekankan pentingnya efisiensi operasional dan pengelolaan risiko kredit dalam meningkatkan profitabilitas bank.
Pengaruh Literasi Akuntansi, Literasi Perpajakan, Dan Sanksi Pajak Terhadap Kepatuhan Pajak Dengan Coretax Sebagai Pemoderasi Ignasius, Felixs; Tambun, Sihar
VALUE Vol 6 No 1 (2025): Edisi April 2025 - September 2025
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v6i1.2035

Abstract

The purpose of this research is to determine if the Coretax Administration System, a technology-based tax administration system, may mitigate the effects of accounting literacy, tax literacy, and tax penalties on taxpayers' compliance with their tax obligations. This study utilizes a quantitative method in conjunction with causal design. Information was gathered by means of a survey that was sent out to one hundred fifty taxpayers residing in the Jakarta City region who were registered with the KPP. Structural Equation Modeling (SEM) based on Partial Least Squares (SmartPLS) was used to analyze the data. The study found that accounting literacy, tax literacy, and tax penalties all had a favorable and significant effect on tax compliance. There was no statistically significant effect of the Coretax Administration System's moderation variable on enhancing the correlation between the aforementioned three independent variables and tax compliance. In light of the findings, it is clear that digital systems like Coretax do not play a significant moderating role in promoting tax compliance, but that strict sanctions and better education on accounting and taxation principles are critical
Mengukur Nilai Manfaat Progam CSR PDAM Surabaya Dengan Pendekatan SROI Harvianna, Sella; Bayangkara, Ida Bagus Ketut
VALUE Vol 5 No 2 (2024): Edisi Oktober 2024-Maret2025
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v5i2.1488

Abstract

Penelitian ini bertujuan untuk mengukur nilai manfaat dari program Corporate Social Responsibility (CSR) PDAM Surabaya dengan metode kualitatif menggunakan pendekatan studi kasus pada dua program, yaitu pemberian filter air untuk laundry dan pembangunan kampung tematik, yang dianalisis dengan metode Social Return On Investment (SROI). Hasil penelitian menunjukkan bahwa program pemberian filter air memiliki nilai SROI sebesar 1,28 : 1, yang berarti setiap Rp1 yang diinvestasi menghasilkan manfaat sosial sebesar Rp1,28, sedangkan program kampung tematik memiliki nilai SROI sebesar 10,62 : 1, yang berarti dapat menghasilkan manfaat sosial sebesar Rp10,62 untuk setiap Rp1 investasi. Secara keseluruhan, kedua program menghasilkan nilai rata-rata SROI sebesar 10,02 : 1, yang mencerminkan dampak positif dan berkelanjutan dari investasi sosial PDAM Surabaya. Hasil ini menunjukkan bahwa program CSR PDAM efektif dalam menciptakan manfaat sosial yang signifikan dan berkontribusi pada peningkatan kesejahteraan masyarakat.
Upaya Memikat Kesetiaan Nasabah Melalui Kualitas Pelayanan Dan Promosi Kredit (Perumda BPR Bank Kulon Progo) Emmanuelle, Misael Gaharu; sofiati, sofiati
VALUE Vol 6 No 2 (2025): Edisi Oktober 2025 - Maret 2026
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v6i2.2063

Abstract

This study aims to analyze the influence of service quality and credit promotion on customer loyalty at Perumda BPR Bank Kulon Progo. Service quality and credit promotion are two key factors that can enhance customer satisfaction and loyalty in the banking sector. The research employs a quantitative approach with a simple random sampling technique, involving 150 customers of BPR Bank Kulon Progo. Data collection was conducted through questionnaires and analyzed using multiple linear regression tests The results indicate that service quality has a positive and significant impact on customer loyalty. Likewise, effective credit promotion also contributes significantly to increasing customer loyalty. Simultaneously, these two variables have a stronger impact on loyalty than their individual influences. Based on these findings, Perumda BPR Bank Kulon Progo is advised to continuously improve service quality by optimizing digital banking services and providing staff training to enhance responsiveness to customer needs. Additionally, credit promotion strategies should be more innovative and tailored to customer preferences to increase engagement and loyalty.
Pengaruh Capital Intensity, Financial Distress Dan Kepemilikan Institusi Terhadap Tax Avoidance Dimoderator Oleh Ukuran Perusahaan Pada Perusahaan Sektor Energi 2021-2024 Jannah, Fitri Ussaefa Nur; Kumaladewi, Dessy; Elza Surachman, Ade
VALUE Vol 6 No 2 (2025): Edisi Oktober 2025 - Maret 2026
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v6i2.2158

Abstract

Penelitian ini mengeksplorasi dampak dari capital intensity, financial distress, serta kepemilikan institusi terhadap kecenderungan tax avoidance, serta ukuran perusahaan berperan menjadi moderator. Sasaran penelitian ialah entitas yang beroperasi di bidang energi serta tercatat dalam Bursa Efek Indonesia dalam periode 2021 hingga 2024. metodologi yang diadaptasi pada penelitian ini didasarkan pada penerapan melalui kuantitatif dengan analisis regresi moderasi (Moderated Regression Analysis - MRA). Sebanyak 51 perusahaan diperoleh melalui metode purposive sampling. Informasi diambil dari data laporan keuangan tahunan yang dianalisis menggunakan perangkat lunak SPSS versi 25. hasil memperlihatkan jika capital intensity menyalurkan dampak negatif serta signifikan pada tax avoidance. Financial distress tidak menunjukkan dampak signifikan, sementara kepemilikan institusional memberikan korelasi yang signifikan. selanjutnya, ukuran perusahaan dibuktikan memperkuat efek dari capital intensity serta kepemilikan institusional pada tax avoidance secara negatif serta signifikan. Namun, efek moderator ukuran perusahaan tidak teramati melalui korelasi diantara financial distress serta penghindaran pajak. Diharapkan, hasil indikasi ini dapat menjadi rujukan bagi perusahaan dan pihak berwenang pajak untuk memahami komponen yang memicu perilaku penghindaran pajak.

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