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VALUE: Journal of Business Studies

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Published by Universitas Jember

ISSN : - EISSN : 28306066 DOI : https://doi.org/10.19184/value

Core Subject : Economy, Humanities, Science,

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

The publication in the Journal lays emphasis on works at the cutting edge of business studies which have not been published everywhere. The Journal covers the discussion of (1) the activities, strategies, structures and decision making processes of profit and non-profit organization or enterprises; (2) interactions between national or multinational enterprises and other actors, organizations, institutions and markets; (3) the cross-border activities of firms (e.g., B-to-B trade, finance, investment, technology transfers); (4) how the business environment (e.g., cultural, economic, legal, political) affects the activities, strategies, structures and decision-making processes of firms; (5) the dimensions of organizational forms (e.g., strategic alliances, mergers and acquisitions) and activities (e.g., entrepreneurship, knowledge-based competition, corporate governance); and (6) comparative studies of businesses, business processes and organizational behavior in different demographics, countries and environments.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 45 Documents

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PENGARUH KOMPENSASI, DISIPLIN KERJA DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN PT. ANUGERAH TANJUNG GUMUKMAS KABUPATEN JEMBER Bagas Yuszulfikar; Sudarsih Sudarsih; Nurhayati Nurhayati
VALUE: Journal of Business Studies Vol 1 No 2 (2022): VALUE: Journal of Business Studies
Publisher : Study Program of Management Faculty of Economics and Business University of Jember

The achievement of the company's objectives is determined by the quality of human resources in the company. If in a company there is a good quality of human resources, then the process of achieving the company's goals will be easier to achieve. The creation of good employee performance can make it easier for the company to achieve its goals. There are several things that can be done, including the procurement of good compensation to employees, the discipline of employees in accordance with the provisions, and the cultural climate of the organization in accordance with the circumstances of its employees. This research has free variables such as compensation, work discipline, and organizational culture. While the variables tied in this study are employee performance. The purpose of this study is to test and analyze the effect of compensation, work discipline, and organizational culture on the performance of PT employees. Tanjung Gumukmas Award in Jember Regency. The population in this study was 47 employees, sampling techniques used are total sampling, i.e. the entire population is used as a research sample. The data analysis method used is multiple linear regression analysis. The results showed that compensation, work discipline, and organizational culture had a significant impact on the performance of employees. PT. Anugerah Tanjung Gumukmas in Jember Regency

ANALISIS PENGARUH EVA (ECONOMIC VALUE ADDED) DAN MVA (MARKET VALUE ADDED) TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR SUBSEKTOR FARMASI DI BURSA EFEK INDONESIA Novi Puspitasari; Halimatus Sa’diah; Susanti Prasetiyaningtiyas; Hari Sukarno
VALUE: Journal of Business Studies Vol 1 No 1 (2022): VALUE: Journal of Business Studies
Publisher : Study Program of Management Faculty of Economics and Business University of Jember

Companies that are trying to enter the capital market aim to provide a general picture of the company, especially how the company is performing so that it can attract investors to invest their capital. Investors need measurement tools to inform the company's performance in order to get benefits or a profitable rate of return. This study aims to analyze the effect of Economic Value Added (EVA) and Market Value Added (MVA) on stock returns in pharmaceutical sub-sector companies. This research belongs to the type of quantitative research using a positivist paradigm. The population used is manufacturing companies in the pharmaceutical sub-sector with sampling using purposive sampling method to obtain samples that can represent the research criteria in order to obtain 8 companies that have met the specified criteria. The analytical method used is multiple linear regression analysis. From the results of the analysis, it is found that EVA (Economic Value Added) has no effect on stock returns, while MVA (Market Value Added) has an effect on stock returns of pharmaceutical manufacturing companies listed on the IDX for the 2015 – 2019 period.

ANALISIS POTENSI FINANCIAL DISTRESS SEBELUM DAN SELAMA PANDEMI COVID-19 PADA PERUSAHAAN RETAIL YANG TERDAFTAR DI BEI PERIODE 2018 -2021 Lilik Farida; Marmono Singgih; Achmad Zamroni Hazim; Ahmad Ahsin Kusuma Mawardi; Chairul Saleh; Ketut Indraningrat; Agus Priyono; Nyoman Gede Krishnabudi
VALUE: Journal of Business Studies Vol 1 No 2 (2022): VALUE: Journal of Business Studies
Publisher : Study Program of Management Faculty of Economics and Business University of Jember

Covid-19 is pandemic throughout the world which has a huge impact on aspects of life, including Indonesia. The Indonesian government makes regulations to limit community activities, namely PSBB, which has an impact on sluggish economic conditions. This study aims to identify and analyze the differences in the potential for financial distress before and during the COVID-19 pandemic in retail companies listed on the Indonesia Stock Exchange. The sampling of this research uses purposive sampling method, the data used is secondary data, namely the financial statements of retail companies for 2018-2021. In this study, we analyze financial distress using the Altman Z-Score theory which has been modified by calculating several financial ratios in a discriminant. In this study using the T test which in the normality test carried out the data were not normally distributed. Therefore, the study was tested using a non-parametric test, namely the Wilcoxon test. The results of the study show that there are differences in the financial distress of retail companies before and during the covid-19 pandemic.

PENGARUH HEDONIC SHOPPING, FASHION INVOLVEMENT, STORE ENVIRONMENT DAN PRICE DISCOUNT TERHADAP IMPULSE BUYING PADA STORE THREE SECOND DI LIPPO PLAZA MALL JEMBER Bambang Irawan; Gusti Ayu Wulandari; Nila Anindya Anggraini; N. Ari Subagio; Ketut Indraningrat
VALUE: Journal of Business Studies Vol 1 No 1 (2022): VALUE: Journal of Business Studies
Publisher : Study Program of Management Faculty of Economics and Business University of Jember

This study is purposed to examine the impact of hedonic shopping, fashion involvement, store environment and price discounts on impulse buying at the Three Second Lippo Plaza Mall Jember store. This study uses a sample of consumers who shop impulsively at the Three Second Lippo Plaza Mall Jember store, the side method used isnon-probability sampling with respondents as many as 96 consumers. The analytical technique used is multiple linear regression analysis. The results showed that hedonic shopping, fashion involvement, store environment and price discounts on impulse buying at the Three Second Lippo Plaza Mall Jember store in a positive direction. The business actors still maintain hedonic shopping, fashion involvement, store environment and price discounts in impulse buying.

PENGARUH KEADILAN ORGANISASIONAL, KOMITMEN ORGANISASI, DAN KEPUASAN KERJA TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) PADA PABRIK ES AQUA BISNIS PROBOLINGGO Fandy Alawi Mustofa; Arnis Budi Susanto; Ema Desia Prajitiasari; Purnamie Titisari; Almas Farah Dinna Dewi
VALUE: Journal of Business Studies Vol 1 No 2 (2022): VALUE: Journal of Business Studies
Publisher : Study Program of Management Faculty of Economics and Business University of Jember

This article aims to analyze the effect of organizational justice, organizational commitment dan job satisfaction toward organizational citizenship behavior (OCB) in Ice Factory Aqua Bisnis Probolinggo.This study used sample of 36 respondent taken using the saturation sampling technique. Data were analyzed using multiple linier regression. The results of this study showed that organizational justice, organizational commitment and job satisfaction have a positive effect and significan on organizational citizenship behavior (OCB).

PENGARUH HARGA, CITRA MEREK DAN LABEL HALAL TERHADAP MINAT BELI KONSUMEN LIPSTIK WARDAH DI KABUPATEN BANYUWANGI Almar'atus Sholihah; Lusiana Ulfa Hardinawati; Lilis Yuliati
VALUE: Journal of Business Studies Vol 1 No 1 (2022): VALUE: Journal of Business Studies
Publisher : Study Program of Management Faculty of Economics and Business University of Jember

The study is to know determine and analyze the effect of price, brand image and halal label on consumer interest buying Wardah lipstick product in the Banyuwangi. Population in this study used people in the Banyuwangi Regency area, who used Wardah lipstick product. In this study used 100 respondents who used Wardah lipstick in Banyuwangi Regency area. The methode used multiple linear regression analysis. The result of this research is: a) Price has a positive and significant influence on consumer buying interest in Wardah lipstick products in Banyuwangi. Banyuwangi Regency. b) Brand image has a positive and significant influence on consumer buying interest in Wardah lipstick products in the Banyuwangi Regency area. c) Halal label has a positive and significant effect on consumer buying interest in Wardah lipstick products in the Banyuwangi Regency area.

PENGARUH KESADARAN HALAL, LABEL HALAL, DAN BAHAN PRODUK TERHADAP KEPUTUSAN PEMBELIAN ULANG BODY LOTION SCARLETT WHITENING PADA MAHASISWA MUSLIM FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS JEMBER Diah Ayu Nupuspitasari; Lusiana Ulfa Hardinawati; N. Ari Subagio
VALUE: Journal of Business Studies Vol 1 No 2 (2022): VALUE: Journal of Business Studies
Publisher : Study Program of Management Faculty of Economics and Business University of Jember

The study was conducted to test and analyze the partial and simultaneous effect of halal awareness, halal labels, and product ingredients on the decision to repurchase Scarlett Whitening body lotion among Muslim students at the Faculty of Economics and Business, University of Jember. The population is students of the Faculty of Economics and Business, University of Jember who have active undergraduate status and have purchased Scarlett Whitening body lotion . This study determines the number of samples through purposive sampling method totaling 100 samples. By using multiple linear regression analysis method. The results of the t test show that t count on the halal awareness variable is 2.157 with a significance value of 0.034, which means that halal awareness has a significant effect on repurchasing decisions. The results of the t test show that the t count on the halal label variable is 2.051 with a significance value of 0.043, which means that the halal label has a significant effect on repurchasing decisions. The results of the t test show t count on the variable product ingredients 2.392 with a significance value of 0.019, which means that product ingredients have a significant effect on repurchasing decisions. Whereas the results of the F test simultaneously have a significant influence on the decision to repurchase Scarlett Whitening body lotion for Muslim students at the Faculty of Economics and Business, University of Jember.

ANALYSIS OF PSAK 71 IMPLEMENTATION ON ALLOWANCE FOR IMPAIRMENT OF FINANCIAL ASSETS Kartika Kartika; Andriana Andriana; Alfi Arif; Sudarno Sudarno; Hendrawan Santosa Putra
VALUE: Journal of Business Studies Vol 1 No 1 (2022): VALUE: Journal of Business Studies
Publisher : Study Program of Management Faculty of Economics and Business University of Jember

Banking is one of the main industries that can be used as an indicator of the economy in a country. The health condition of a country's economy can be assessed through the level of soundness and financial performance of its banking industry. In 2017 the Financial Accounting Standards Board (DSAK) together with IAI, ratified a new PSAK (Statement of Financial Accounting Standards), namely PSAK 71 regarding Financial Instruments guided by IFRS 9. The update to PSAK 71 is a response to companies, especially those engaged in financial or financial to risky credit. This study aims to determine the results of the comparative analysis of financial performance before and after the application of PSAK 71 on Allowance for Impairment Losses in Banking by using a case study at Bank Rakyat Indonesia. The analytical method used in this study is the CAMEL method. The results of the calculation of financial ratio analysis using the CAMEL method can be seen that the overall financial performance of BRI before and after the implementation of PSAK 71 experienced significant changes, both in terms of capital, earning assets, management, profitability and liquidity.

ANALISIS PENGARUH RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Berlian Dea Permatasari; Lilik Farida; Susanti Prasetiyaningtiyas; Intan Nurul Awwaliyah; Ahmad Ahsin Kusuma
VALUE: Journal of Business Studies Vol 2 No 1 (2023): VALUE: Journal of Business Studies
Publisher : Study Program of Management Faculty of Economics and Business University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/value.v2i1.32757

This study aims to analyze the effect of financial ratios on firm value in infrastructure, utility, and transportation sector companies listed on the Indonesia Stock Exchange. The research data is secondary data (pooling data) obtained from the financial statements of companies in the infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange during the 2016-2020 period. The research method used is Multiple Linear Regression Analysis. The population in this study consisted of infrastructure, utility, and transportation companies listed on the Indonesia Stock Exchange. Sampling was done by purposive sampling technique and obtained as many as 40 companies according to the criteria. The test results show that the activity ratio (TATO) at alpha 5% has a significant effect on firm value (PBV) and the leverage ratio (DAR) at alpha 1% has a significant effect on firm value (PBV). While the liquidity ratio (Cash Ratio) and profitability ratio (ROE) have no significant effect on firm value (PBV).

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERNAL, DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Rofi Nur Ariffadia; Andriana Andriana; Kartika Kartika; Hendrawan Santosa Putra; Alfi Arif; Theresia Susetyarsi; Taufik Kurrohman
VALUE: Journal of Business Studies Vol 2 No 1 (2023): VALUE: Journal of Business Studies
Publisher : Study Program of Management Faculty of Economics and Business University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/value.v2i1.39925

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi sumber daya manusia, sistem pengendalian internal, sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah. Penelitian ini adalah penelitian kuantitatif dengan sampel pegawai dinas dan badan bagian akuntansi dan keuangan (bendahara) Kabupaten Jember. Berdasarkan hasil pengolahan data menggunakan metode analisis regresi linier berganda dengan software SPSS. Hasil penelitian menunjukkan bahwa kompetensi sumber daya manusia, sistem pengendalian internal, berpengaruh terhadap kualitas laporan keuangan pemerintah daerah, sedangkan untuk sistem akuntansi keuangan daerah tidak berpengaruh terhadap kualitas laporan keuangan pemerintah daerah.

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Home Page

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Contact Name
Intan Nurul Awwaliyah

Contact Email
value.feb@unej.ac.id

Phone
+6281230888879

Journal Mail Official
value.feb@unej.ac.id

Editorial Address
Fakultas Ekonomi dan Bisnis, Universitas Jember, Kalimantan Road 37 Jember, East Java, Indonesia

Location
Kab. jember,

Jawa timur

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Intan Nurul Awwaliyah

Contact Email value.feb@unej.ac.id

Phone +6281230888879

Journal Mail Official value.feb@unej.ac.id

Editorial Address Fakultas Ekonomi dan Bisnis, Universitas Jember, Kalimantan Road 37 Jember, East Java, Indonesia

Location Kab. jember, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Intan Nurul Awwaliyah

Contact Email
value.feb@unej.ac.id

Phone
+6281230888879

Journal Mail Official
value.feb@unej.ac.id

Editorial Address
Fakultas Ekonomi dan Bisnis, Universitas Jember, Kalimantan Road 37 Jember, East Java, Indonesia

Location
Kab. jember,

Jawa timur

INDONESIA