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Value: Jurnal Manajemen dan Akuntansi
ISSN : 19790643     EISSN : 26857324     DOI : -
Value: Jurnal Manajemen dan Akuntansi Jurnal ini berisi tentang penelitian di ranah manajemen, sumber daya manusia, bisnis, marketing, dan akuntansi.
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Articles 15 Documents
Search results for , issue "Vol. 18 No. 1 (2023): Januari - April 2023" : 15 Documents clear
EFIKASI DIRI MEMEDIASI PENDIDIKAN KEWIRAUSAHAAN DAN LINGKUNGAN KELUARGA TERHADAP MINAT BERWIRAUSAHA Diastuti Yuliawati; Hengky Widhiandono; Arini Hidayah; Purnadi Purnadi
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 1 (2023): Januari - April 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i1.3675

Abstract

Abstract This study aims to determine self-efficacy mediating the influence of entrepreneurship education and the family environment on the interest in entrepreneurship. The population of this study was 398 active undergraduate management students at the Faculty of Economics and Business, University of Muhammadiyah Purwokerto, 2019. The sample was obtained using a cluster sampling technique of 200 students. Methods of data collection using a questionnaire. Data analysis used descriptive statistical analysis and PLS-SEM analysis using SmartPLS version 3. The descriptive statistical analysis results showed that the interest in entrepreneurship variable was in the agreed position, the entrepreneurship education variable was in the agreed position, the family environment variable was in the neutral position, and the self-efficacy variable was in a position to agree. The results of the PLS-SEM analysis show that entrepreneurship education has a not significant positive effect on entrepreneurial interest, family environment and self-efficacy have a significant positive effect on entrepreneurial interest, entrepreneurship education and family environment have a significant positive effect on self-efficacy, and self-efficacy is able to mediate the relationship between entrepreneurship education and family environment on interest in entrepreneurship in a positive and significant way. Keywords: Interest in Entrepreneurship, Entrepreneurship Education, Family Environment, Self-Efficacy. Abstract Penelitian ini bertujuan untuk mengetahui efek efikasi diri dalam memediasi pengaruh pendidikan kewirausahaan dan lingkungan keluarga terhadap minat berwirausaha. Populasi penelitian ini adalah Mahasiswa Aktif Manajemen S1 Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Purwokerto angkatan 2019 berjumlah 398 mahasiswa, sampel diperoleh menggunakan teknik cluster sampling sebanyak 200 mahasiswa. Metode pengumpulan data menggunakan kuesioner. Analisis data menggunakan analisis statistik deskriptif dan analisis SEM PLS menggunakan SmartPLS versi 3. Hasil analisis statistik deskriptif menunjukkan bahwa variabel minat berwirausaha berada di posisi setuju, variabel pendidikan kewirausahaan berada di posisi setuju, variabel lingkungan keluarga berada di posisi netral, dan variabel efikasi diri berada di posisi setuju. Hasil analisis SEM PLS menunjukkan bahwa pendidikan kewirausahaan berpengaruh positif tidak signifikan terhadap minat berwirausaha, lingkungan keluarga dan efikasi diri berpengaruh positif signifikan terhadap minat berwirausaha, pendidikan kewirausahaan dan lingkungan keluarga berpengaruh positif signifikan terhadap efikasi diri, dan efikasi diri mampu memediasi hubungan antara pendidikan kewirausahaan dan lingkungan keluarga terhadap minat berwirausaha secara positif dan signifikan. Keywords: Minat Berwirausaha, Pendidikan Kewirausahaan, Lingkungan Keluarga, Efikasi Diri.
PENGARUH WORK-FAMILY CONFLICT TERHADAP WORK ENGAGEMENT YANG DIMEDIASI OLEH EMPLOYEE RESILIENCE Yuni Wulandari; Praptini Yulianti
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 1 (2023): Januari - April 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i1.3726

Abstract

Work Engagement is currently needed by organizations in dealing with all the changes that are so fast. The increase in the number of female workers, especially those with mother status, is also an organizational challenge in managing the WFC that occurs. Organizations must support the creation of employee resilience which is expected to be able to maintain the Work Engagement of employees who experience WFC. This research was conducted to find out how the influence of Work-family conflict on Work Engagement is mediated by Employee Resilience. The research respondents were 491 BPS female employees in East Java. This study used a purposive sampling method, with a representative sample of 194 employees. In this research, collecting data used a Google Form questionnaire which was distributed via e-mail and private networks. Data processing using SEM-PLS with Smart PLS 3.2.9. Based on the results of the analysis and discussion, it is known that Employee Resilience mediates the relationship between Work-Family conflict and Work Engagement. A working mother who has self-toughness will be able to suppress the WFC that occurs to stay engaged at work. Keywords: WFC, Work Engagement, Employee Resilience
ELECTRONIC WORD OF MOUTH BASED EXPECTATION CONFIRMATION THEORY IN BANARAN REVOLUTION PROGRAM Billy Pratama; Endy Gunanto Marsasi
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 1 (2023): Januari - April 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i1.3740

Abstract

Persebaran pandemi Covid-19 memincu pemerintah membatasi kegiatan masyarakat. Banyak pelaku usaha yang mengalami penurunan pendapatan, salah satunya ialah restoran. Bandaran 9 Resto meruapakan perusahaan yang bergerak di bidang resto yang ada di Jawa Tengah. Walaupun perkembangan teknologi sangat pesat, namun Bandaran 9 Resto masih mangalami kendala dalam hal pemasaran. Oleh karena itu,, upaya yang dapat dilakukan ialah program Banana Revolution dengan cara memaksimalkan pemasaran melalui internet. Tujuan dari penelitian ini yaitu meningkatkan penjualan Bandaran 9 Resto melalui konsep Electronic Word Of Mouth (e-WOM) dengan menggunakan Expectation Confirmation Theory (ECT). Penelitian ini menggunakan metode deskriptif kualitatif. Hasil penelitian ini yaitu pemasaran menggunakan konsep e-WOM dengan basis ECT sangat tepat digunakan Banaran 9 Restoran dalam mempromosikan restorannya.. Kata Kunci: Pemasaran, Diferensiasi, Teori Konfirmasi Harapan
DO SOCIAL MEDIA MARKETING ELEMENTS AFFECT CONSUMER BRAND ENGAGEMENT AND BRAND KNOWLEGDE? CASE STUDY OF NETFLIX INDONESIA Evita Fitriyani; Erlita Ridanasti
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 1 (2023): Januari - April 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i1.3744

Abstract

Social media is one of the most popular tools for brands to market their products and services. The ease and effectiveness of social media features can bring brands closer to consumers and also reach a wider market. This study aims to examine the effect of social media marketing elements on consumer brand engagement so as to increase brand knowledge. This study used 160 samples taken by purposive sampling from users of the Netflix Indonesia’s movie streaming service and Netflix Indonesia’s active followers on Instagram. Data processing in this study used the Structural Equation Modeling (SEM) technique with the SmartPls 3.29 test tool. The results of this study found that entertainment, customization, word of mouth, and trendiness have a positive and significant impact on consumer brand engagement. Meanwhile, interaction has less influence on consumer consumer brand engagement. This research also proves that consumer brand engagement has an influence on brand awareness and brand image. Keywords: SMM, CBE, Brand Knowledge
APAKAH FOOD INFLUENCER MEMPENGARUHI MINAT CALON KONSUMEN UNTUK MENGUNJUNGI TEMPAT KULINER? Aqib Abdulmalik; Amron Amron
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 1 (2023): Januari - April 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i1.3821

Abstract

Every marketer needs media to carry out campaigns about their products or services, one of which is a culinary business. The development of social media has led to content creators with content namely reviewing food or culinary places and known as food influencers, which are currently used by marketers or business owners to promote their culinary places with the aim that their culinary places are increasingly known and visited. This study aims to examine the effect of source credibility, content quality, and electronic word of mouth (e-WOM) on the image perceived by visitors and the effect of perceived image on visitors' interest in visiting culinary places. Purposive sampling approach was used in sampling. The self-administered method was used in the data collection process and using Google Form media in distributing online questionnaires, which in turn obtained a sample of 150 Instagram users who had seen food influencer content in the city of Semarang. The analysis used in this research is Structural Equation Modeling (SEM). The results of this study indicate that source credibility, content quality, and electronic word of mouth have a positive but not significant effect on perceived image and perceived image has a significant positive effect on visiting intentions. Keywords: Credibility, quality, e-WOM, image, intention
PENGARUH KUALITAS LAYANAN, KENIKMATAN BELANJA, DAN DISKON HARGA TERHADAP PEMBELIAN IMPULSIF Fadila Suri Astuti; Wiyadi Wiyadi
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 1 (2023): Januari - April 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i1.3854

Abstract

Companies are required to fulfill all desires according to what consumers need, as a result, a company must continue to innovate to build consumer loyalty to a product offered by the company. The research that has been carried out certainly has the aim of analyzing the influence of independent variables including service quality, shopping enjoyment, and price discounts on the dependent variable, namely impulsive purchases at the Shopee market place. The population of this research or research includes S1 students at the Muhammadiyah University of Surakarta. Furthermore, a sample of 115 respondents was taken using the formula, namely Slovin. The method when collecting data is by using a questionnaire that has been distributed via WhatsApp and Instagram social media. Then the sampling technique chosen by the researcher was non-probability sampling with the incidental sampling method processed using the IBM SPSS 25 application. Testing the data instrument used validity and reliability tests. Furthermore, the data analysis used is multiple linear regression analysis. The results of this study prove that service quality, shopping enjoyment, and price discounts have a positive and significant effect on impulse purchases. Keywords: Service Quality, Shopping Enjoyment, Price Discount
PENGARUH PENYEMBUNYIAN PENGETAHUAN TERHADAP KREATIVITAS KARYAWAN: PERAN KECEMBURUAN JINAK SEBAGAI MEDIASI Paramudita Indraswari; Praptini Yulianti
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 1 (2023): Januari - April 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i1.3857

Abstract

Kreativitas karyawan merupakan salah satu pondasi utama bagi pertumbuhan organisasi termasuk organisasi pemerintah. Penelitian ini memiliki tujuan (1) menguji pengaruh penyembunyian pengetahuan terhadap kreativitas karyawan dan (2) menguji mediasi kecemburuan jinak pada pengaruh penyembunyian pengetahuan terhadap kreativitas karyawan. Penelitian ini dilakukan di salah satu organisasi pemerintah yang berada di Provinsi Sulawesi Selatan. Populasi dalam penelitian ini adalah 414 karyawan dengan jabatan fungsional tertentu. Teknik sampling menggunakan purposive sampling sehingga didapatkan sejumlah 191 responden yang selanjutnya dianalisis dengan Partial Least Square (PLS). Hasil penelitian menemukan bahwa penyembunyian pengetahuan berpengaruh secara langsung dan tidak langsung terhadap kreativitas karyawan. Penyembunyian pengetahuan perpengaruh positif dan signifikan terhadap kreativitas karyawan. Hasil penelitian ini juga memberikan tambahan pengetahuan bahwa kecemburuan jinak memediasi pengaruh antara penyembunyian pengetahuan terhadap kreativitas karyawan. Kata kunci: Kreativitas, Penyembunyian Pengetahuan, Kecemburuan Jinak
PENGARUH BRAND IMAGE, KUALITAS PRODUK, PERSEPSI HARGA, GAYA HIDUP TERHADAP KEPUTUSAN PEMBELIAN Andhika Nur Mustofa; Wiyadi Wiyadi
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 1 (2023): Januari - April 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i1.3875

Abstract

A company is required to provide products with good quality and according to consumer needs, therefore companies must develop and produce the best products so that the products offered in the market sell well. The aim of this study is to examine the impact of consumers' lifestyles on their opinions about smartphone costs, brand image, and product quality. Students of the Faculty of Economics and Business, University of Muhammadiyah Surakarta participated in this study. In illustrating the findings, this study used data from 100 participants, all of whom met certain criteria. The SPSS 26 analysis tool was used to process the questionnaire used for data collection. The findings prove that (1) brand image substantially influences purchasing decisions. 2) product quality significantly influences purchasing decisions. 3) price perceptions do not substantially influence purchasing decisions. 4) A person's way of life has a large impact on what they believe. Keywords: brand image, price, lifestyle
INTEREST FACTOR ANALYSIS IN USE OF SIA BASED E-COMMERCE ON THE SHOPEE APP USING TAM Siti Hildani Saadatul khair; Isnan Murdiansyah
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 1 (2023): Januari - April 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i1.3879

Abstract

Kemajuan teknologi di era sekarang ini mengalami peningkatan yang cukup pesat. Seseorang bisa dengan mudah melakukan pekerjaan ataupun hal lainnya. Tidak ketinggalan dengan transaksi berbelanja online. Semua orang dengan mudah menggunakan aplikasi penjualan online untuk transaksi mereka, tidak ketinggalan dengan aplikasi shopee yang sangat mudah di akses dan bisa digunakan dimanapun, kapanpun dalam keadaan apapun. Penelitian ini bertujuan untuk mengetahui pengaruh variabel norma subjektif, persepsi kenyamanan, kegunaan, dan kompleksitas terhadap minat menggunakan SIA berbasis e-commerce pada aplikasi shopee online di kalangan mahasiswa. Populasi dalam penelitian ini adalah mahasiswa Universitas Islam Negeri Maulana Malik Ibrahim Malang Fakultas Ekonomi Program Studi Akuntansi dan Manajemen yang telah mengambil mata kuliah Sistem Informasi Akuntansi (SIA). Sampel yang digunakan dalam penelitian ini sebanyak 85 responden. Data penelitian diambil dari data primer yang diperoleh dari data penyebaran kuesioner. Teknik pengambilan sampel menggunakan teknik purposive sampling; yaitu pemilihan sampel tidak acak. Dan metode pengolahan data dalam penelitian ini adalah dengan menggunakan analisis linier berganda dengan menggunakan alat analisis SPSS 22. Hasil penelitian ini menunjukkan bahwa norma subyektif, kenyamanan yang dirasakan, manfaat yang dirasakan, dan kompleksitas berpengaruh positif signifikan terhadap niat menggunakan SIA berbasis e-commerce pada aplikasi penjualan online shop. Kata kunci : E-commerce, Sistem Informasi Akuntansi, TAM
FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENYERAPAN ANGGARAN DI BALAI BESAR KONSERVASI SDA JAWA BARAT Winna Roswinna; Annisa Fitri Anggraeni; Deden Komar Priatna; Nancy Monalisa; Roby Ahada
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 1 (2023): Januari - April 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i1.3883

Abstract

The State Revenue and Expenditure Budget as an acceleration of budget implementation is needed to support sustainable national development programs by optimizing the role of state revenues and expenditures, especially Ministry/Institution revenue and spending on economic growth each year. A good understanding of the mechanisms for compiling Ministry/Institution budgets is very important to be understood by various parties, especially in the framework of achieving optimal work unit goals and functions. The aim of the study was to find out the condition of stakeholder participation in budgeting, the budget revision process and how these factors affect the effectiveness of budget spending at the West Java Natural Resources Conservation Center (BKSDA). The research methodology is descriptive quantitative using primary data collected from users of the West Java Province BKSDA budget for the period 2019 to 2021. The data collection method is questionnaire interviews. The results of the study show that some budgetary participation has a significant effect on the effectiveness of budget absorption, but partial budget revisions have no significant effect on the effectiveness of budget spending. Meanwhile, simultaneous budget participation and budget revision affect the effectiveness of budget absorption. The policy of participation in budget preparation and budget revision needs to be further enhanced by the BKSDA of West Java Province so that the achievement of the effectiveness of budget absorption can be more optimal Keyword: Participation, Revision, Budget Absorption Effectiveness

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