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Pengungkapan Sustainability Report dan Firm Value 彭家湾可持续发展报告和公司价值

Jurnal Akuntansi Manajemen dan Ekonomi Pub Date : 2023-09-29 DOI: 10.19184/jeam.v22i2.41435

I Wayan Kartana, Desi Tri Ira Santi, I Made Wianto Putra, Putu Gede Wisnu Permana Kawisana, Ida Ayu Sri Meitri

{"title":"Pengungkapan Sustainability Report dan Firm Value","authors":"I Wayan Kartana, Desi Tri Ira Santi, I Made Wianto Putra, Putu Gede Wisnu Permana Kawisana, Ida Ayu Sri Meitri","doi":"10.19184/jeam.v22i2.41435","DOIUrl":"https://doi.org/10.19184/jeam.v22i2.41435","url":null,"abstract":"The primary purpose of having a sustainability report is to enhance the confidence of the public in the company, ultimately leading to an increase in the company's worth. Firm Value refers to how investors perceive the company and is a significant factor they consider when making investment choices. The aim of this study is to analyze how the disclosure of Sustainability Reports affects the valuation of companies that are listed on the Sri-Kehati Stock Index. The sample selection was carried out using the purposive sampling method, so as to obtain a sample of 7 companies with an observation period of 5 years (2017-2021). This study employs quantitative data analysis, specifically using secondary data obtained from sustainability reports and annual reports accessed through the respective company websites. The research utilizes multiple linear regression as the chosen technique. The findings of this study suggest that there is no notable impact on the value of Sri-Kehati Stock Index Listed Companies based on the disclosure of sustainability reports, economic disclosures, environmental disclosures, and social disclosures. These results have theoretical implications, as they challenge the ability of stakeholder theory to explain the findings, while behavioral theory may provide a more suitable explanation. Furthermore, this research has practical implications for both issuers and the government, indicating that the disclosure of sustainability reports does not contribute to an increase in firm value. Keywords: Disclosure of Sustainability Report, Firm Value","PeriodicalId":32837,"journal":{"name":"Jurnal Akuntansi Manajemen dan Ekonomi","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135296419","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Mutasi, Teknologi Informasi Dan Lingkungan Kerja Terhadap Kinerja Pegawai Melalui Komitmen Organisasi 通过组织承诺，突变、信息技术和工作环境对员工绩效的影响

Jurnal Akuntansi Manajemen dan Ekonomi Pub Date : 2023-09-28 DOI: 10.47709/jebma.v3i3.2899

Arfian Nur Rohmat, Mamik Indaryani, Sutono Sutono

引用次数: 0

Optimalisasi Rute untuk Meminimalkan Biaya Pengangkutan Sampah di Kota Jember menggunakan Metode Saving Matrix oleh Dinas Lingkungan Hidup Kabupaten Jember 利用林贝尔县环境服务机构的拯救矩阵方法，优化路线以减少垃圾运输的成本

Jurnal Akuntansi Manajemen dan Ekonomi Pub Date : 2023-09-28 DOI: 10.19184/jeam.v22i2.38579

Eka Bambang Gusminto, Rila Putri Lesmana

{"title":"Optimalisasi Rute untuk Meminimalkan Biaya Pengangkutan Sampah di Kota Jember menggunakan Metode Saving Matrix oleh Dinas Lingkungan Hidup Kabupaten Jember","authors":"Eka Bambang Gusminto, Rila Putri Lesmana","doi":"10.19184/jeam.v22i2.38579","DOIUrl":"https://doi.org/10.19184/jeam.v22i2.38579","url":null,"abstract":"This study aims to analyze the determination of the distance and route for the implementation of waste transportation by the Environmental Service of Jember Regency. This research was conducted in 3 administrative sub-districts, namely Kaliwates, Patrang, and Sumbersari sub-districts using the Saving Matrix method. By using the Saving Matrix method, the best solution will be found that can optimize the closest route that can be applied to minimize the cost of transporting waste in the City of Jember. The method starts by determining the Distance Matrix so that later it will be found the Savings matrix. After that, the TPS points are combined into a Saving Matrix route so that a new route will be obtained with a more minimal distance and fuel cost. In this study, it is assumed that 1 liter of diesel can cover a distance of 8 km. The results of this study indicate that the results of research using the saving matrix method can optimize the route to minimize costs by 36.51%, while the fuel cost saved is Rp. 4.016.691,-. This shows that route optimization using the Saving Matrix method can minimize routes and costs for transporting waste by the Jember Environmental Department. Keywords: Saving Matrix, Optimization, Transportation","PeriodicalId":32837,"journal":{"name":"Jurnal Akuntansi Manajemen dan Ekonomi","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135470135","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Kualitas Pelayanan Islam terhadap Loyalitas Pelanggan dengan Mediasi Kesenangan Pelanggan pada Penginapan Syariah di Mojokerto 伊斯兰服务的质量对客户忠诚的影响，通过协调客户对Mojokerto伊斯兰酒店的享受

Jurnal Akuntansi Manajemen dan Ekonomi Pub Date : 2023-09-28 DOI: 10.19184/jeam.v22i2.39501

Fachreza Eka Kurnia, Achsania Hendratmi, Saiful Anam, Muhammad Nur Miftakhul Ivanda

{"title":"Pengaruh Kualitas Pelayanan Islam terhadap Loyalitas Pelanggan dengan Mediasi Kesenangan Pelanggan pada Penginapan Syariah di Mojokerto","authors":"Fachreza Eka Kurnia, Achsania Hendratmi, Saiful Anam, Muhammad Nur Miftakhul Ivanda","doi":"10.19184/jeam.v22i2.39501","DOIUrl":"https://doi.org/10.19184/jeam.v22i2.39501","url":null,"abstract":"This study's objective is to investigate the relationship between the quality of sharia-compliant customer service and the degree of customer loyalty, with the satisfaction of customers serving as a moderating variable. The participants in this study were customers who had previously utilised the services provided by sharia inns in Mojokerto. The research was carried out in a number of sharia inns in Mojokerto. The data analysis technique uses Regression Path Analysis. The empirical research results prove that service quality influences customer loyalty and customer satisfaction, and customer satisfaction influences customer loyalty. The results of the study also found that customer satisfaction mediates the effect of service quality on customer loyalty. In an increasingly competitive business era, service quality and customer satisfaction play a very important role for a company's success. Good service quality and customer delight can help build long-term relationships with customers. When customers are satisfied with the services provided, they tend to remain loyal and not switch to competitors. Keywords: Customer Loyalty, Customer Satisfaction, Islam Service Quality","PeriodicalId":32837,"journal":{"name":"Jurnal Akuntansi Manajemen dan Ekonomi","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135470314","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Implementasi Penyusunan Laporan Keuangan pada Persediaan di Koperasi Druju Kabupaten Malang 马郎德鲁州合作社的一份财务报告的执行分析

Jurnal Akuntansi Manajemen dan Ekonomi Pub Date : 2023-09-28 DOI: 10.19184/jeam.v22i2.36321

Ahmad 'Azam 'Ulwan, Yuliati Yuliati

引用次数: 0

Why Competitive Intelligence Fail: Interrogating the Correlates of CI Failure in the Nigerian Brewery Industry 竞争情报失败的原因:尼日利亚啤酒行业竞争情报失败的相关因素分析

Jurnal Akuntansi Manajemen dan Ekonomi Pub Date : 2023-09-28 DOI: 10.19184/jeam.v22i2.38785

Ngboawaji Daniel Nte, Kenneth Nduka Omede, Shad Ahmad Khan

{"title":"Why Competitive Intelligence Fail: Interrogating the Correlates of CI Failure in the Nigerian Brewery Industry","authors":"Ngboawaji Daniel Nte, Kenneth Nduka Omede, Shad Ahmad Khan","doi":"10.19184/jeam.v22i2.38785","DOIUrl":"https://doi.org/10.19184/jeam.v22i2.38785","url":null,"abstract":"Globally, as businesses grapple with uncertainties and challenges of growth and expansion, competitive intelligence failure has remained an obvious reality. This work therefore attempts to evaluate the intervening variables underlying the menace of competitive intelligence failure in the business world. Specifically, the study identifies the factors responsible for CI failures in the brewery industry in Nigeria. The identified factors include; lack of planning and management skills by managers and top company executives, faulty business decision making process and implementation by management and lack of coordinated organisational culture and political climate in the brewery industry in the country. In reaching these analytical premises, the study adopted a quantitative evaluation of some breweries in Nigeria to determine the pattern and trends of the competitive intelligence correlates and offered corresponding recommendations that will help to mitigate the menace of competitive failure in Nigeria. Key Words: Competitive Intelligence, Correlates, Failure, Nigeria, Brewery Industry","PeriodicalId":32837,"journal":{"name":"Jurnal Akuntansi Manajemen dan Ekonomi","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135470126","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Variabel Macroeconomic terhadap Firm Performance pada Sektor LQ45 宏观经济变量对 LQ45 行业企业绩效的影响

Jurnal Akuntansi Manajemen dan Ekonomi Pub Date : 2023-09-28 DOI: 10.19184/jeam.v22i2.39718

Yandi Suprapto, Junita Junita

引用次数: 0

Determinan Brand Loyalty Mobil Toyota 决定品牌忠诚度的美孚丰田

Jurnal Akuntansi Manajemen dan Ekonomi Pub Date : 2023-09-28 DOI: 10.47709/jebma.v3i3.2835

Elistia Elistia, Fenny Aprillia, Rojuaniah Rojuaniah, Primasatria Edastama

{"title":"Determinan Brand Loyalty Mobil Toyota","authors":"Elistia Elistia, Fenny Aprillia, Rojuaniah Rojuaniah, Primasatria Edastama","doi":"10.47709/jebma.v3i3.2835","DOIUrl":"https://doi.org/10.47709/jebma.v3i3.2835","url":null,"abstract":"Persaingan industri otomotif mengindikasikan perusahaan harus mencapai dan mempertahankan loyalitas pelanggan, oleh karena itu perusahaan penting untuk meningkatkan reputasi merek, keterikatan dan kepuasan terhadap merek, sehingga memperoleh loyalitas merek. Saat ini semakin banyak industri otomotif yang menghadirkan produk mobil yang hampir mirip, untuk itu diperlukan analisis terhadap kepuasan merek, reputasi merek mobil dan keterikatan merek yang baik merupakan faktor yang berkontribusi pada loyalitas merek mobil. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Brand Satisfaction, Corporate Brand Reputation dan Brand Attachment terhadap Brand Loyalty mobil Toyota. Desain penelitian ini deskriptif kausalitas dengan pendekatan metode kuantitatif dan menggunakan teknik purposive sampling yang diolah dan diuji dengan menggunakan Structural Equation Model Partial Least Square (SEM-PLS). Data sampel diperolah sebanyak 237 responden yang sudah menggunakan mobil Toyota di wilayah Jakarta. Temuan penelitian mengungkapkan bahwa Brand Satisfaction dan Corporate Brand Reputation dapat meningkatkan Brand Attachment. Selanjutnya Brand Satisfaction dan Brand Attachment juga dapat meningkatkan Brand Loyalty. Namun, Corporate Brand Reputation tidak signifikan meningkatkan Brand Loyalty. Kontribusi dari penelitian ini dapat memberikan wawasan kepada perusahaan otomotif terutama bagi perusahaan untuk mengembangkan serta merencanakan dan menerapkan strategi pemasaran yang berguna untuk membuat konsumen menjadi loyaltitas terhadap merek mobil Toyota.","PeriodicalId":32837,"journal":{"name":"Jurnal Akuntansi Manajemen dan Ekonomi","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135470942","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Corporate Social Responsibility in Small Medium Enterprises: A Scoping Literature Review 中小企业的企业社会责任:一个范围文献综述

Jurnal Akuntansi Manajemen dan Ekonomi Pub Date : 2023-09-28 DOI: 10.19184/jeam.v22i2.41694

Fitriya Andriyani, Sulis Rochayatun

{"title":"Corporate Social Responsibility in Small Medium Enterprises: A Scoping Literature Review","authors":"Fitriya Andriyani, Sulis Rochayatun","doi":"10.19184/jeam.v22i2.41694","DOIUrl":"https://doi.org/10.19184/jeam.v22i2.41694","url":null,"abstract":"CSR has become an important issue in business practices in various sectors, including in Small and Medium Enterprises (SMEs). SMEs have a crucial role in the economy, due to their contribution in creating jobs, local economic growth, and poverty reduction. However, SMEs are also faced with various challenges, such as limited resources, market access, as well as limitations in the ability to participate in social initiatives so many considerations are given to implementing CSR practices. Therefore, a literature review on CSR in SMEs is needed to provide an up-to-date overview of CSR research in SMEs. The purpose of this literature is to map the study of the concept of CSR in SMEs. To get relevant articles, data collection techniques are used through the Emerald, Springer, and Google Scholar databases by emphasizing keywords according to the research topic. The results of the study show that the implementation of CSR in SMEs can be an effective strategy in improving the welfare of SMEs and surrounding communities. By strengthening SME CSR and facilitating collaboration with various related parties, SMEs can increase their competitiveness, create a wider positive impact, and contribute to sustainable development. Keywords: Corporate Social Responsibility, Sustainability, SMEs, Scoping Review","PeriodicalId":32837,"journal":{"name":"Jurnal Akuntansi Manajemen dan Ekonomi","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135470129","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH AKTUALISASI DIRI TERHADAP KEPUTUSAN PEMBELIAN DI BABE CAFÉ AND ROOFTOP PADA GENERASI MILENIAL GORONTALO 在千禧年的GORONTALO，婴儿咖啡馆和屋顶咖啡馆的自我实现影响

Jurnal Akuntansi Manajemen dan Ekonomi Pub Date : 2023-09-24 DOI: 10.31955/mea.v7i3.3390

Hadija Abudi, Hapsawati Taan, Idham Masri Ishak

引用次数: 0