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Value: Jurnal Manajemen dan Akuntansi
ISSN 1979-0643 · Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon · 88 artikel di indeks
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Artikel Jurnal
Buy-Now-Pay-Later (BNPL) dan Perilaku Konsumtif Generasi Muda di Indonesia
The growth of e-commerce, social media, and Buy Now Pay Later (BNPL) services has transformed the consumption patterns of Indonesia’s younger generation. The ease of access to digital credit which is integrated with various shopping platforms and social media increases the potential for impulse…
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Artikel Jurnal
Competency Gaps and Human Resource Structures in the Musrenbang: A Logic Model Perspective
This study evaluates the quality of apparatus human resources in facilitating the Development Planning Deliberation (Musrenbang) in Ampelgading District, Malang Regency, using a Logic Model approach. This qualitative evaluative case study integrates an institutional capacity framework focusing on…
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Artikel Jurnal
The Interplay between Carbon Intensity, Artificial Intelligence Innovation, Systematic Risk, and Unsystematic Risk
Carbon intensity has emerged as a critical financial risk factor in Indonesia amid the implementation of carbon economic policies, including Presidential Regulation No. 98 of 2021 and the launch of the Indonesia Carbon Exchange in 2023. This study examines the effect of carbon intensity on firm…
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Artikel Jurnal
Akuntabilitas Pengelolaan Dana dalam Sistem Bisnis Kolektif Paket G2 di Desa Jayamukti
In the midst of the rapid development of rural community business ecosystems, the "Paket G2" multilayer collective in Jayamukti Village faces the challenge of maintaining financial accountability and mitigating operational risks within a non-digital framework. This study analyzes the mechanisms of…
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Artikel Jurnal
Apakah Karakteristik Dewan Direksi Dan Independensi Komisaris Berperan Dalam Penghindaran Pajak?
This study aims to analyze the influence of board of directors and board of commissioners' characteristics on tax avoidance practices in companies from the raw materials, consumer goods, energy, and industrial sectors listed on the Indonesia Stock Exchange (IDX) since year 2022–2024. The…
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Artikel Jurnal
Strategi Green Entrepreneurship pada UMKM Berbasis Sumber Daya Alam Lokal
Rural economic development continues to face multidimensional challenges, including low MSME competitiveness, limited market access, and unsustainable business practices. Despite growing global discourse on green entrepreneurship, empirical evidence on its application in rural, natural…
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Artikel Jurnal
Job Involvement Memoderasi Psychological Climate dan Affective Commitment terhadap Kesehatan Mental Karyawan
In the stressful era of industry 4.0, employee mental health has become an important issue, especially in the manufacturing industry environment such as garments. This study aims to analyze the role of job involvement in moderating the relationship between psychological climate and affective…
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Artikel Jurnal
Determinan Profitabilitas Bank Umum KBMI 3 dan 4 di Era Akselerasi Digital Indonesia
The rapid post-pandemic acceleration of digital transformation has triggered profound strategic restructuring and heightened competitive pressures for large-scale commercial banks in Indonesia. This study examines the empirical effects of operational efficiency, credit risk, and net interest…
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Artikel Jurnal
Job Mutation and Employee Performance: The Mediating Role of Work-Life Balance
Amid accelerating structural change, organizations face mounting pressure to sustain employee performance, particularly as human resource interventions such as mutation are often introduced without sufficient regard for employee well-being. This study examines how mutation influences employee…
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Artikel Jurnal
Faktor Penentu Green Marketing Mix Decision pada Coffee Shop di Yogyakarta
The increasing volume of waste, particularly food waste and plastic waste, has become an important environmental issue in Yogyakarta. The rapid growth of coffee shops in Yogyakarta has intensified business competition. To address these challenges, companies have implemented green marketing mix as a…
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Artikel Jurnal
Pengaruh Budaya, Motivasi, dan Kepemimpinan terhadap Kinerja Karyawan Melalui Kepuasan
This study aims to examine the mediating role of job satisfaction in the relationship between organizational culture, work motivation, and transformational leadership regarding the performance of production staff at PT Laksana Bus Manufaktur. Employing a quantitative approach, data were collected…
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Artikel Jurnal
Strategi Pemasaran Digital 7P pada UMKM Fashion: Studi Empiris di Kota Medan
In the midst of digital disruption, local fashion MSMEs such as Vinaga Bag Medan Store face the challenge of limited product differentiation and less strategic physical locations in optimizing the 7P mix digital marketing strategy. This study analyzes marketing strategies through a mix of 7Ps…
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Artikel Jurnal
Peran Faktor Pribadi dalam Memediasi Perilaku Konsumen Terhadap Keputusan Pembelian Produk Miniso
Penelitian ini bertujuan untuk menganalisis pengaruh faktor budaya, sosial, dan psikologis terhadap keputusan pembelian dengan faktor pribadi sebagai variabel mediasi pada konsumen Miniso di Kota Malang. Penelitian menggunakan pendekatan kuantitatif dengan desain deskriptif eksploratif terhadap 100…
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Artikel Jurnal
Pengaruh Penggunaan Pembayaran Digital dan Gaya Hidup Terhadap Perilaku Konsumtif Kalangan Milenial
Kemajuan teknologi digital yang didorong oleh globalisasi berkontribusi terhadap meningkatnya adopsi sistem pembayaran digital di Indonesia, termasuk penggunaan QRIS. Perkembangan ini berjalan seiring dengan perubahan gaya hidup masyarakat, khususnya generasi milenial, yang semakin mengandalkan…
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Artikel Jurnal
Budaya Organisasi dan Peran Audit Internal: Mediasi Pendidikan dan Kesadaran Keberlanjutan di Perguruan Tinggi
This study examines the influence of organizational culture on the internal audit role in sustainability at State Islamic Religious Universities (PTKIN), with sustainability awareness and education programs as mediating variables. Using a quantitative approach with Partial Least Squares Structural…
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Artikel Jurnal
The Role of Enjoyment in Chatbot Usage for Customer Service
Integrating chatbots into customer service has become increasingly important as organisations seek to deliver efficient and engaging interactions. While prior studies have largely emphasised functional aspects, the role of emotional factors, particularly enjoyment, remains underexplored. This study…
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Artikel Jurnal
The Role Of Servant And Hypno Leadership In Creating Student Service Innovation
This study is situated within the growing emphasis on service innovation in faith-based higher education, where leadership practices shape students’ moral orientation and service engagement. Within Buddhist higher education contexts, leadership formation involves not only organizational management…
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Artikel Jurnal
Determinan Profitabilitas Perusahaan Properti Dan Real Estate Di Indonesia
Fluctuations in the profitability of the property and real estate sector in the 2022-2024 period demand more adaptive financial strategies. This study evaluates the role of operational efficiency and funding structure in determining the financial performance of 46 property and real estate companies…
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Artikel Jurnal
Mutual Scholastic Background Between Executives and Auditors in Audit Fees Settings
This study investigates how social connections between senior executives particularly chief executive officers (CEOs) and chief financial officers (CFOs), audit committee (ACs) and external auditors, stemming from shared educational backgrounds, influence the determination of audit fee in…
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Artikel Jurnal
Fraud Prevention among Internal Auditors: The Roles of Commitment, Integrity, and Internal Control
Persistent corruption cases and high corruption risks in central government institutions indicate that existing prevention mechanisms remain ineffective, highlighting the need to examine behavioral and organizational factors influencing fraud prevention effectiveness. This study examines the…