VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis
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
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<![CDATA[PENGEMBANGAN STRATEGI BISNIS DENGAN ANALISIS SWOT PADA PABRIK KRIPIK SINGKONG SUMENEP ]]>
<![CDATA[Imam Darul Firmansyah]]>;
<![CDATA[Moh. Kurdi]]>;
<![CDATA[Nurdody Zakki]]>
<![CDATA[ VALUE Vol 4 No 1 (2023): April 2023 - September 2023 ]]>
Publisher : <![CDATA[PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND) ]]>
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DOI: 10.36490/value.v4i1.695
<![CDATA[Perkembangan perekenomian suatu bangsa merupakan tolak ukur kemajuan suatu bangsa itu sendiri maka perlunya dan peningkatan perekonomian dan salah satu indikator peningkatan perekonomian tersebut adalah bagaimana meningkatkan beberapa pengembangan unit usaha yang dilakukan oleh masyarakat dengan tetap pada solusi dan kebijakan dari pemerintah. Kebijakan pemerintah sebagai kontrol dalam melakukan kegiatan perekonomian sehingga dapat berjalan dengan baik dan dapat dikontrol. Penelitian ini memberikan beberapa alternatif solusi strategi pada bidang usaha yang digeluti oleh usaha kecil menengah yang telah berkembang sehingga tetap pada pengembangan yang lebih intensif lagi kedepannya, penelitian ini juga bertujuan untuk bagaimana meningkatkan pangsa pasar dan pendapatan yang lebih baik dengan terlebih dahulu melakukan kajian mendalam tentang analisis, permasahan dan tantangan yang akan dihadapi oleh usaha kripik singkong tersebut, dengan menekankan pada penelitian kualitatif dengan proses analisi SWOT untuk mendapatkan beberapa kesimpulan yang diharapkan yang kemudian ditemukan beberapa kesimpulan dari analisis SWOT tersebut pada usaha kripik singkong. Dalam memecahkan permasalahan yang ada, maka metode analsis yang digunakan dalam penelitian ini menggunakan analisis SWOT sebagai alat untuk memecahkan permasalahan yang dihadapi. Berdasarkan hasil penelitian yang dilakukan dengan menggunakan analisis SWOT menunjukkan bahwa posisi pabrik singkong di Kabupaten Sumenep berada pada kuadran I yaitu Agressive Strategy, dimana perusahaan harus lebih optimal menangkap peluang dengan kekuatan yang dimiliki. Maka Strategi yang bisa diterapkan untuk pengembangan pabrik keripik singkong di Kabupaten Sumenep adalah memperluas jangkauan produk di pemasaran baik di lokal maupun pemasaran impor, memperbanyak lagi inovasi produk agar bisa lebih banyak lagi laba dari penjualan, dan berusaha lagi agar produk ini semakin maju dan lebih dikenal luas lagi.]]>
<![CDATA[PENGARUH PEMBERIAN REWARD, MOTIVASI KERJA DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN (Studi pada PT. Kereta Api Indonesia di Surakarta cabang Purwosari) ]]>
<![CDATA[EviTriana Mayang Sari]]>;
<![CDATA[Kusdiyanto Kusdiyanto]]>
<![CDATA[ VALUE Vol 4 No 1 (2023): April 2023 - September 2023 ]]>
Publisher : <![CDATA[PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND) ]]>
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DOI: 10.36490/value.v4i1.722
<![CDATA[This study aims to determine the effect of reward, work motivation, and leadership style on employee performance of PT Kereta Api Indonesia in Surakarta Purwosari Branch. This research uses quantitative research methods. Researchers collect questionnaire data directly to respondents, namely by distributing the questionnaire to employees. In this study, the population is all employees of PT Kereta Api Indonesia Purwosari branch in Surakarta, totalling 37 employees. The sample in this study were all employees of PT. Kereta Api Indonesia Purwosari branch in Surakarta, totalling 37 employees. This research data analysis uses the SmartPLS 3.0 software application. The results of this study Rewarding has a positive and significant effect on employee performance. Work motivation has a positive and significant effect on employee performance. Leadership style has a positive and significant effect on employee performance. In conclusion, there is an influence of reward giving, work motivation and leadership style on employee performance]]>
<![CDATA[Pengaruh Servant Leadership dan Human Capital Terhadap Kepuasan Kerja Dengan Employee Engagement Sebagai Variabel Mediasi ]]>
<![CDATA[Muhammad Syarifuddin Aziez]]>;
<![CDATA[Sidiq Permono Nugroho]]>
<![CDATA[ VALUE Vol 4 No 1 (2023): April 2023 - September 2023 ]]>
Publisher : <![CDATA[PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND) ]]>
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DOI: 10.36490/value.v4i1.723
<![CDATA[This study aims to examine the effect of Servant Leadership and Human Capital on Job Satisfaction with Employee Engagement as a mediating variable. The population in this study are employees at PT. Polychem Indonesia with data collection using a questionnaire to 75 respondents. The data analysis tool in this study used the Smart PLS software version 3.2.9, with the outer model test and inner model test. The results of this study indicate that (1) Employee Engagement has a significant negative effect on Job Satisfaction. (2) Human Capital has a significant positive effect on Employee Engagement. (3) Human Capital has a significant negative effect on job satisfaction. (4) Servant Leadership has a significant positive effect on Employee Engagement. (5) Servant Leadership has a significant negative effect on Job Satisfaction. (6) Human Capital has a significant negative effect on Job Satisfaction mediated by Employee Engagement. (7) Servant Leadership has a significant negative effect on Job Satisfaction mediated by Employee Engagement.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH PADA PERILAKU MANAJEMEN KEUANGAN KELUARGA (STUDI PADA RUMAH TANGGA DESA KALIANGET TIMUR) ]]>
<![CDATA[Dessy Novitasari Laras Asih]]>;
<![CDATA[very Andrianingsih]]>
<![CDATA[ VALUE Vol 4 No 1 (2023): April 2023 - September 2023 ]]>
Publisher : <![CDATA[PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND) ]]>
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DOI: 10.36490/value.v4i1.729
<![CDATA[The behavior of family financial management is fundamental to be considered by household financial managers. Finance is one of the most critical factors in the family. Family finance actors must be wise in applying it in everyday life. This study aims to determine family financial management carried out by the community. This study uses quantitative methods. The sampling technique in this study uses the accidental method. The independent variables used in this research are financial literacy, financial attitude, financial knowledge, financial experience, education level, and personality. The dependent variables used in this research are the behavior of family financial management. This study uses multiple linear regression analysis. The results of the research that has been carried out state that the variables that are significantly related are financial knowledge and financial experience. At the same time, financial literacy, financial attitude, education level, and personality are unrelated. Family financial management is influenced by financial knowledge and financial experience. This can reveal that good financial knowledge and financial experience can manage family finances properly.]]>
<![CDATA[PENGARUH PROFILE CEO DAN PROFITABILITAS TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Novelia Septiawati Anggraeni]]>;
<![CDATA[Rosiyana Dewi]]>
<![CDATA[ VALUE Vol 4 No 1 (2023): April 2023 - September 2023 ]]>
Publisher : <![CDATA[PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND) ]]>
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DOI: 10.36490/value.v4i1.735
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh Profile CEO dan Profitabilitas terhadap Manajemen Laba. Populasi dalam penelitian ini adalah perusahaan sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia dalam periode 2019-2021. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan perusahaan melalui webiset www.idx.co.id atau website masing-masing perusahaan. Penelitian ini menggunakan metode purposive sampling dengan beberapa kriteria dan diperoleh sebanyak 189 data sampel. Metode analisis data dengan menggunakan uji deskriptif, uji asumsi klasik dan uji regresi linear berganda menggunakan software SPSS 26. Hasil menunjukkan bahwa (1) CEO Nationality tidak berpengaruh terhadap Manajemen Laba, (2) CEO Age tidak berpengaruh terhadap Manajemen Laba, (3) CEO Narcissisme tidak berpengaruh terhadap Manajemen Laba, (4) CEO Education berpengaruh negative terhadap Manajemen Laba, (5) CEO Arrogance yang diproksikan dengan CEO Duality berpengaruh positif terhadap Manajemen Laba, (6) CEO Experience tidak berpengaruh terhadap Manajemen Laba, (7) CEO Overconfidence tidak berpengaruh terhadap Manajemen Laba, (8) Management Abbility berpengaruh negatif terhadap Manajemen Laba, (9) CEO Expertise tidak berpengaruh terhadap Manajemen Laba, (10) CEO IT Expertise tidak berpengaruh terhadap Manajemen Laba, (11) Profitabilitas berpengaruh positif terhadap Manajemen Laba.]]>
<![CDATA[Pengaruh Persepsi Merek, Harga, dan Kualitas Produk Terhadap Keputusan Pembelian Sepeda Motor di Teguh Jaya Motor Purwodadi ]]>
<![CDATA[Irvan Setyo Hendriyanto]]>;
<![CDATA[Edy Purwo Saputro]]>
<![CDATA[ VALUE Vol 4 No 1 (2023): April 2023 - September 2023 ]]>
Publisher : <![CDATA[PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND) ]]>
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DOI: 10.36490/value.v4i1.738
<![CDATA[This study aims to analyze Brand Perception, Price, and Product Quality on Motorcycle Purchasing Decisions at Teguh Jaya Motor Purwodadi. This research is quantitative in nature. To obtain accurate data, primary data is taken from a questionnaire that will be given to Teguh Jaya Motor Purwodadi buyers and the public via Google form. The independent variables in the study were Brand Perception, Price, and Product Quality. While the dependent variable in this study is the Purchase Decision. This study uses multiple linear regression analysis to see if there is an effect of brand perception, price, and product quality on purchasing decisions. The object of analysis in this study is the target buyers at Teguh Jaya Motor Purwodadi. The sample of this study was buyers at Teguh Jaya Motor Purwodadi, totaling 102 people. The sampling technique in this study used purposive sampling technique. The data analysis method uses SPSS software. The findings of this study obtained that Brand Perception (X1) has a significant positive effect on purchasing decisions. Price (X2) has a significant positive effect on purchasing decisions. Product Quality (X3) has a significant positive effect on purchasing decisions. So Brand Perception, Price, and Product Quality have a significant positive influence on the variable Purchasing Decision for motorbikes at Teguh Jaya Motor Purwodadi. It can be concluded that to increase the number of purchases, Brand Perception and Product Quality must be improved, while the pricing strategy takes into account the prices of competing products in the market.]]>
<![CDATA[Pengaruh Citra Merek, Harga Dan Kualitas Produk Terhadap Keputusan Pembelian Produk Smartphone Rds Phone Store Di Surakarta ]]>
<![CDATA[Ramadhan Dicky Setiawan]]>;
<![CDATA[Wuryaningsih Dwi Lestari]]>
<![CDATA[ VALUE Vol 4 No 1 (2023): April 2023 - September 2023 ]]>
Publisher : <![CDATA[PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND) ]]>
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DOI: 10.36490/value.v4i1.742
<![CDATA[The purpose of this study was to determine the effect of brand image, price and product quality on purchasing decisions for Rds Phone Store smartphone products in Surakarta. This research uses descriptive quantitative research. The data source used in this research is primary data, in this study the data collection method used is using a questionnaire. The measurement scale used is the Likert scale. The population in this study were all Surakarta students who had bought and used smartphones. The sample of this study amounted to 100 people who are students in Surakarta who use smartphones. The sampling technique used in this study was non-probability sampling technique. The analysis used includes descriptive statistical analysis, instrument test, classical assumption test, hypothesis testing, and multiple linear regression analysis. In this study, the data were processed using SPSS. The results of this study are that the brand image variable has a positive and insignificant effect on purchasing decisions. The brand image of smartphone products at Rds Phone Store does not have a significant influence on purchasing decisions. The price variable has a significant positive effect on purchasing decisions. The better the price of smartphones offered at Rds Phone Store, the more consumers' purchasing decisions to buy these goods will increase. The product quality variable has a significant positive effect on purchasing decisions. The better the quality of the smartphone products offered at the Rds Phone Store, the positive impact on purchasing decisions made by consumers.]]>
<![CDATA[PENGARUH PERSEPSI PELAKU UMKM, SOSIALISASI, DAN TINGKAT PENDIDIKAN TERHADAP PENERAPAN SAK EMKM DI KABUPATEN SRAGEN ]]>
<![CDATA[Meliana Sinta Dewi]]>;
<![CDATA[Martinus Budiantara]]>
<![CDATA[ VALUE Vol 4 No 1 (2023): April 2023 - September 2023 ]]>
Publisher : <![CDATA[PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND) ]]>
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DOI: 10.36490/value.v4i1.746
<![CDATA[Studi ini bertujuan untuk menganalisis seberapa besar penerapan SAK EMKM terpengaruh oleh aspek sosialisasi, tingkat pendidikan dan persepsi pelaku UMKM (X1, X2 dan X3). Metodologi yang diterapkan pada penelitian ini adalah metode kuantitatif dengan 96 jumlah responden dari UMKM di Kabupaten Sragen. Populasinya adalah seluruh pelaku UMKM yang terdaftar di Diskumindag Kabupaten Sragen sebanyak 2.633 UMKM. Penetapan jumlah sampel yang digunakan dilakukan dengan cara random sampling dan rumus Slovin. Analisis statistik menggunakan regresi linier berganda dan uji-t. Analisis regresi linier berganda dilakukan menggunakan program SPSS versi 16.0 untuk mendapatkan hasil perhitungan data penelitian. Data yang didapatkan memperlihatkan bahwa penerapan SAK EMKM dipengaruhi secara signifikan oleh semua variabel (persepsi pelaku UMKM, sosialisasi dan tingkat pendidikan). Hasil pengujian hipotesis, persepsi pelaku UMKM (X1), sosialisasi (X2) dan tingkat pendidikan (X3) semuanya berpengaruh positif terhadap penerapan SAK EMKM. Tiga variabel independen tersebut dapat menerangkan 72,3% terhadap pengaplikasian SAK EMKM, sesuai dengan nilai koefisien determinasi sebesar 0,723, sedangkan sisanya sebesar 27,7% diterangkan oleh variabel atau faktor lain yang tidak termasuk dalam riset ini. Hal ini dapat diartikan bahwa penerapan SAK EMKM akan semakin meningkat seiring dengan peningkatan sosialisasi, tingkat pendidikan dan persepsi pelaku UMKM.]]>
<![CDATA[Pengaruh Manajemen Laba Terhadap Nilai Perusahaan Di Moderasikan Kepemilikan Manajerial dan Komisaris Independen ]]>
<![CDATA[Devih Anggraini]]>;
<![CDATA[Emi Lestari Lestari]]>
<![CDATA[ VALUE Vol 4 No 2 (2023): Oktober 2023 - Maret 2024 ]]>
Publisher : <![CDATA[PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND) ]]>
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DOI: 10.36490/value.v4i2.763
<![CDATA[This study aims to analyze the effect of earnings management on firm value with moderating variables of managerial ownership and independent commissioners. The sampled companies in this study are manufacturing sector companies specialized in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. The research method is quantitative with secondary data obtained from the company's financial statements through the IDX website and the website of each company. This study sampling method is purposive with 112 data sample. The analysis method in this study uses descriptive test, classical assumption test, MRA regression test, and hypothesis testing. The application to test the data is SPSS 25. The research results obtained are that (1) Earnings Management has no effect on firm value. Moderating variable (2) Managerial Ownership cannot affect earnings management on firm value. Likewise, the moderating variable (3) Independent Commissioner cannot influence earnings management on firm value.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA TANJUNG BALAI DALAM PENGELOLAAN APBD TAHUN ANGGARAN 2018-2022 ]]>
<![CDATA[Gresi Lusina Br. Tobing]]>;
<![CDATA[Lima Romaito Br. Situmorang]]>;
<![CDATA[Zoyce Natalia Br. Tarigan]]>;
<![CDATA[Eva Marlina Br. Sianturi]]>;
<![CDATA[Hamonangan Siallagan]]>;
<![CDATA[Rizki Christian Sipayung]]>
<![CDATA[ VALUE Vol 4 No 2 (2023): Oktober 2023 - Maret 2024 ]]>
Publisher : <![CDATA[PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND) ]]>
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DOI: 10.36490/value.v4i2.822
<![CDATA[With regional autonomy, each region has the freedom to carry out its regional administrative activities as determined by the government. The right to autonomy is the basis for the Tanjung Balai City government in managing regional growth and development. Performance in this management can be seen in the Regional Revenue and Expenditure Budget. This study aims to determine the financial management performance of Tanjung Balai City during the period 2018 to 2022 which was studied using quantitative descriptive methods using regional financial ratios parameters such as the ratio of independence, effectiveness and efficiency ratios, growth ratios, decentralization degree ratios, and growth ratios. The results showed that the independence ratio was categorized in a participatory level of independence, the effectiveness ratio was classified as ineffective, the efficiency ratio was classified as efficient, the capital expenditure ratio was classified as low, the operating expenditure ratio was classified as high, the decentralization degree ratio was classified as low, the growth ratio consisting of the growth ratio of Regional Original Revenue (PAD), the ratio of regional income and the ratio of operating expenditure which was classified as low while the capital expenditure ratio was classified as high.]]>
