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Valid Jurnal Ilmiah
ISSN : 18295037     EISSN : 26214954     DOI : -
Core Subject : Economy, Social,
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.
Arjuna Subject : -
Articles 237 Documents
Analisis Pembentukan Portofolio Saham Optimal menggunakan Pendekatan Model Indeks Tunggal sebagai Dasar Keputusan Investasi Cindy Devina Setiawan; Vera Intanie Dewi
Valid: Jurnal Ilmiah Vol 19 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v19i1.200

Abstract

The purpose of this research is identify stocks that are included in the optimal portfolio of 45 stocks that are the most liquid and actively traded on the Indonesia Stock Exchange which are often referred to as LQ45 Index stocks. The research period is December 2017-December 2020. The sampling technique used purposive sampling and 30 companies were selected to be used as research samples. The analytical technique used in this research is using the Single Index This research results showed that there were thirteen stocks of portfolio candidates from thirty stocks researched with the cut-off-rate (C*) of 0,00385. Six of thirteen stocks which have the biggest excess return to beta (ERB) make up the optimum portfolio: ANTM (1.59%), INCO (1.14%), BBCA (1.06%), WIKA (0.67%), PTBA (0.66%), SMGR (0.56%). The optimum portfolio comprises the proportion of funds from the six shares is BBCA (43.40%); ANTM (21.05%); INCO (18.81%), WIKA (6.12%), PTBA (5.85%) and SMGR (4.78%). Expected Return Portfolio and Portfolio Variant are 2.44% and 2.61%, respectively. The conclusion that can be recommended for rational investors is to invest their funds in the optimum portfolio comprises BBCA, ANTM, INCO, WIKA, PTBA and SMGR stocks.
Kinerja Keuangan dan Covid-19: Analisis Uji Beda pada Perusahaan Sektor Keuangan Ni Luh Putu Anom Pancawati
Valid: Jurnal Ilmiah Vol 19 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v19i1.203

Abstract

This study aims to compare the financial performance of the financial sector, namely the sub-sector of finance companies listed on the Indonesia Stock Exchange (IDX) before and during the Covid-19 pandemic. The 2019 financial report describes financial conditions before the Covid-19 pandemic and the 2020 financial report presents financial conditions during the COVID-19 pandemic. The method used in this research is descriptive quantitative. The study was conducted on 16 sub-sectors of finance companies listed on the Indonesia Stock Exchange (IDX). Financial performance is assessed using liquidity ratios through the current ratio and net working capital to total assets, profitability ratios with ROA and ROE, activity ratios using fixed asset turn over, and total asset turn over and leverage ratios calculated through debt to total assets ratio and debt to total equity ratios. The results of this study indicate that the covid-19 pandemic has not yet had an impact on financial sector companies in the financing sub-sector in terms of liquidity ratios, but different results are shown in profitability, activity, and leverage ratios, that the covid-19 pandemic has an impact on financial sector companies, especially in the sub-sector finance company.
Pengaruh Kecerdasan Emosional terhadap Kinerja Karyawan Frontliner PT Bank Rakyat Indonesia Cabang Polewali di Era Pandemi Covid-19 Nurfitriani Nurfitriani; Rukiah Rukiah
Valid: Jurnal Ilmiah Vol 19 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v19i2.207

Abstract

Kecerdasan merupakan salah satu faktor yang mempengaruhi kinerja karyawan dan penentu kesuksesan seseorang, selebihnya dipengaruhi oleh kemampuan intelektual. Tujuan penelitian ini untuk mengetahui kecerdasan emosional, kinerja karyawan, dan pengaruh kecerdasan emosional terhadap kinerja karyawan frontliner PT. Bank Rakyat Indonesia Cabang Polewali pada era pandemi covid-19. Jenis penelitian kuantitatif menggunakan kuesioner penelitian, sampel 55 responden menggunakan teknik sampel jenuh. Hasil analisis deskriptif penelitian menunjukan kecerdasan emosional karyawan frontliner pada penelitian ini dikategorikan cukup yaitu sebanyak 33 responden atau sekitar 60%, nilai rata-rata 4,38 dan standar deviasi 0,37. Sedangkan kinerja karyawan frontliner penelitian ini juga dikategorikan cukup yaitu 32 responden (58,18%), nilai rata-rata 4,39, standar deviasi 0,38. Kecerdasan emosional berpengaruh positif dan signifikan terhadap kinerja karyawan frontliner PT. Bank Rakyat Indonesia pada masa pandemi covid-19, nilai thitung 8,569 > ttabel 1,674 dengan taraf signifikansi 0,000 lebih kecil 0,050 (5%). Besarnya pengaruh kecerdasan emosional terhadap kinerja karyawan sebesar 58,10%, sisanya 41,90% dipengaruhi variabel lain yang tidak diteliti dalam penelitian ini.
Pengaruh Mental Accounting Pada Generasi Z Terhadap Financial Behaviour Pada Masa Pandemi Covid 19 dengan dimediasi Gaya Hidup Deasy Lestary Kusnandar; Dian Kurniawan; Nana Sahroni
Valid: Jurnal Ilmiah Vol 19 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v19i2.213

Abstract

Along with the lifestyle changes experienced by the community, it has an influence on people's behavior, especially behavior in managing finances. With the increase in one's lifestyle, it will cause problems in financial management. Ideally, mental accounting and lifestyle factors can influence a person's behavior in managing finances. Mental accounting will shape one's financial behavior well. This study aims to determine the effect of mental accounting on financial behavior with lifestyle as a mediating variable. This research is a type of quantitative research using a survey method given to Generation Z who have used e-wallet or e-money. Determination of the number of samples in this study were as many as 300 respondents with the sampling method used was using judgment sampling. The analysis used is Structural Equation Modeling (SEM) analysis. The results show that financial literacy affects lifestyle, mental accounting affects lifestyle, and lifestyle mediates financial literacy and mental accounting on financial behavior.
Human Capital dan Kinerja Usaha melalui Women Entrepreneur's Capability pada Industri Pariwisata Luluk Fadliyanti; Diswandi Diswandi; Mansur Afifi
Valid: Jurnal Ilmiah Vol 19 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v19i2.217

Abstract

ABSTACT The purpose of this study was to determine the effect of human capital on business performance through women entrepreneurs in the tourism industry on the island of Lombok. The entrepreneur's capability of women entrepreneurs is an intervening variable in this study, which will link the level of education, business training, entrepreneurial spirit and previous experience to business performance. The data used is primary data by distributing questionnaires directly to women entrepreneurs in 5 districts and cities on the island of Lombok. And using secondary data taken from the Central Bureau of Statistics of West Nusa Tenggara and the Office of Women's Empowerment of West Nusa Tenggara Province. This study uses quantitative analysis methods, using Likert scale research instruments and Structural Equation Modeling (SEM) analysis tools, using PLS 3.0 to test hypotheses. The results of the analysis show that the variables of business training and previous experience have a positive and significant influence on women entrepreneur's capability. And women entrepreneur's capability has a positive and significant influence on the business performance of women entrepreneurs in the tourism industry on the island of Lombok. The findings in this study are the variables of business training (program design, presentation method, content and curriculum) and previous experience (length of business, business achievement and self-development) have an indirect effect on business performance (increase in sales, increase in company assets and business profitability). but through women entrepreneur's capability which includes initiative and proactiveness, knowledge and development of new products from women entrepreneurs in the tourism industry on the island of Lombok.
Pengaruh Beberapa Faktor Strategis terhadap Indeks Pembangunan Manusia di Propinsi Nusa Tenggara Barat Periode 2015-2021 Ida Bagus Eka Artika; Ida Ayu Ketut Marini; Irianto Irianto
Valid: Jurnal Ilmiah Vol 19 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v19i2.222

Abstract

The human development index as an indicator in measuring of the development of a country or a region reflects the improvement in the quality of human resources that must be achieved as a goal of sustainable development proclaimed by the United Nations Development Program. West Nusa Tenggara Province as one of the provinces in Indonesia with a human development index which is in the medium level category in 2021 (68,65), is still below the average national human development index (71,94, 2020 ). This is a research with documentation data collection method, aims to determine the effect of strategic variables that are components in measuring the human development index, namely poverty level, dependency ratio, average length of schooling and life expectancy of the population, during the period 2015 – 2021. The result show that the poverty rate and population dependency ratio have a negative effect on the human development index while the average length of schooling and life expectancy show a positive effect. The provincial government of West Nusa Tenggara, is expected to accelerate development programs, especially those strategic variables used to increase the achievement of the human development index.
Analisis Perilaku Kepemimpinan Ohio State terhadap Kompetensu Sumber Daya Manusia pada Bank Syariah Indonesia KCP Yogyakarta Ahmad Dahlan Diana Febrianti; Dyah Pikanthi Diwanti
Valid: Jurnal Ilmiah Vol 19 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v19i2.224

Abstract

Bank Syariah Indonesia KCP Yogyakarta Ahmad Dahlan menggunakan 2 aspek yang dimiliki oleh perilaku kepemimpinan ohio state yang digunakan oleh pimpinan BSI. Dikarenakan kedua hal tersebut yang menuntut karyawan untuk mencapai target dan adanya rasa kekeluargaan dan persahabatan antara pemimpin serta bawahannya, sehingga ini mampu untuk membangun motivasi dan semangat kerja para karyawan dalam bekerja. Peneliti ini bertujuan untuk menganalisis perilaku kepemimpinan Ohio State terhadap kompetensi Sumber Daya Manusia pada Bank Syariah Indonesia KCP Yogyakarta Ahmad Dahlan. Populasi dan Sampel penelitian ini adalah Pimpinan dan semua Karyawan Bank Syariah Indonesia KCP Yogyakarta Ahmad Dahlan. Penelitian ini menggunakan pendekatan Kualitatif dengan metode sampling Jenuh. Tehnik pengumpulan data dengan observasi, wawancara dan dokumentasi dengan menganalisis data khususnya menggunakan Triangulasi Sumber. Hasil dari penelitian ini menunjukkan bahwa perilaku kepemimpinan Ohio State sangat diterapkan di Bank Syariah Indonesia KCP Yogyakarta Ahmad Dahlan yang berdampak bagi lembaga ataupun bagi Sumber Daya Manusia (Karyawan) yaitu melalui 2 pendekatan yakni initiating structure dan Consideration semua dijalankan oleh pemimpin dengan sangat baik sehingga mampu meningkatkan kompetensi Sumber Daya Manusia (Karyawan) di Bank Syariah Indonesia KCP Yogyakarta Ahmad Dahlan.
Penerapan Standar Akuntansi Keuangan EMKM dalam Penyusunan Laporan Keuangan pada BUMDes Al-Barokah Perian Kecamatan Montong Gading Muhammad Fathul Wahid Yusri; Eni Indriani; Yusli Mariadi
Valid: Jurnal Ilmiah Vol 19 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v19i2.225

Abstract

SAK EMKM merupakan standar akuntansi keuangan yang diterbitkan oleh Ikatan Akuntansi Indonesia yang diperuntukan untuk entitas tanpa akuntabilitas publik. Penelitian ini dimaksudkan untuk mengetahui bagaimana penerapan SAK EMKM dalam penyusunan laporan keuangan pada BUMDes Al-Barokah Perian, Desa Perian, Kecamatan Montong Gading, Kabupaten Lombok Timur. Penelitian ini merupakan penelitian kualitatif dengan tipe deskriptif. Kriteria informan adalah pengurus BUMDes yang setidaknya terkait langsung dengan pengelolaan keuangan BUMDes. Teknik pengumpulan data dalam penelitian ini adalah wawancara, dokumentasi, dan observasi. Simpulan dari penelitian ini menunjukkan bawha laporan keuangan yang dimiliki oleh BUMDes Al-Barokah Perian hanya melaporkan pemasukan dan pengeluaran kas serta neraca dan laba rugi yang dibuat dengan cara sederhana. BUMDes Al-Barokah Perian belum menerapkan laporan keuangan yang sebenarnya mulai dari siklus akuntansi yang berlaku umum meliputi, jurnal umum, buku besar, neraca saldo, dan neraca lajur. Serta laporan keuangan berdasarkan SAK EMKM meliputi, laporan laba rugi, laporan posisi keuangan, dan catatan atas laporan keuangan. Selain itu, dengan adanya laporan keuangan yang valid dapat digunakan sebagai bahan evaluasi dan pengambilan keputusan demi kemajuan organisasi.
Analisis Pengaruh Persepsi Mahasiswa Akuntansi Terhadap Minat Menjadi Akuntan Publik di Nusa Tenggara Barat Rohma Eka Putri; Siti Atikah; Indria Puspitasari Lenap
Valid: Jurnal Ilmiah Vol 19 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v19i2.226

Abstract

Penelitian ini bertujuan untuk menguji persepsi mahasiswa akuntansi di Nusa Tenggara Barat terhadap minat menjadi akuntan publik. Variabel yang digunakan dalam penelitian ini pertimbangan pasar kerja, self efficacy, dan norma subjektif. Sampel dalam penelitian ini ditentukan dengan menggunakan teknik purposive sampling dan penentuan jumlah sampel menggunakan teknik slovin sehingga diperoleh jumlah sampel sebanyak 223 responden. Pengumpulan data dilakukan dengan metode kuesioner dan menggunakan SPSS versi 25 dalam melakukan analisis data statistik. Hasil dari penelitian ini menunjukkan bahwa variabel pertimbangan pasar kerja dan self efficacy tidak berpengaruh signifikan terhadap minat menjadi akuntan publik, sedangkan variabel norma subjektif berpengaruh signifikan terhadap minat menjadi akuntan publik.
Analysis of Student Entrepreneurial Interest Stimulators at Universities in Pematangsiantar City Lenny Dermawan Sembiring; Hery Pandapotan Silitonga; Christine Loist; Onita Sari Sinaga; Acai Sudirman
Valid: Jurnal Ilmiah Vol 20 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i1.237

Abstract

In Indonesia, the development of small and micro enterprises has increased significantly every year. This informs that the interest in entrepreneurship in Indonesia is very high. In the future, it is expected to become one of the pioneers of stimulus for economic progress in developed countries. The main purpose of this study was to analyze and examine the effect of entrepreneurship knowledge, self-efficacy, and social media utilization on student entrepreneurial interest in universities in Pematangsiantar City. This study's research method includes library and field research design with a quantitative approach. The research subjects taken in this study were SME actors in the culinary sector in Pematangsiantar City. Data collection techniques using observation, interviews, questionnaires, and documentation. The data analysis method used is Partial Least Square (PLS). The study stated positive and significant results between entrepreneurship knowledge, self-efficacy, and social media utilization with entrepreneurial interest. The implications of this study conclude in the digital age when in this case, substantial knowledge from students about entrepreneurship is needed to turn ideas into businesses in order to be able to realize their visions into reality.