Value : Jurnal Manajemen dan Akuntansi

Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Belanja Modal Kabupaten/Kota Provinsi Sumatera Barat

Sun, 19 Jan 2025 00:00:00 +0700

Capital expenditure is a form of capital creation, which includes investments and expenditures made to acquire or develop assets with an expected economic return period of more than one year. The aim of this research is to determine the effect of capital expenditure on local revenue (PAD) and balancing funds in districts/cities in West Sumatra Province in 2019-2023. The research method used is a quantitative research method. This data comes from the following websites: https://www.bps.go.id/ and https://djpk.kemenkeu.go.id/, which are managed by the Indonesian Directorate General of Financial Balance (DJPK). This research uses 95 reports covering the years 2019-2023 covering districts/cities in West Sumatra province, to examine the realization of local original income, balancing funds, and district/city capital expenditures in West Sumatra province, namely using the Econometric Views (EViews) version of the software. 10 using descriptive statistical tests, model feasibility, classical assumptions, panel data regression, hypotheses, and the Adjusted R Square coefficient test used in data analysis. The findings of this study confirm the null hypothesis that balancing funds do not influence capital expenditure positively and significantly, but local revenue influences capital expenditure positively and significantly.

Pengaruh Customer Trust Terhadap Customer Engagement Dan Swift Guanxi Dalam Live Streaming

Jevon Keefe Purnama Purnama, Juliani Dyah Trisnawati, Siti Rahayu — Sun, 19 Jan 2025 00:00:00 +0700

The increasing use of the internet has become a major driver of business transformation in the field of e-commerce. This phenomenon is relevant because live streaming interactions can build strong relationships between sellers and buyers, which can increase engagement and customer trust. The main challenges in e-commerce, including live streaming commerce, are maintaining product quality and avoiding fraud, which often results in decreased customer trust. This study aims to examine the effect of customer trust on customer engagement in the context of live streaming commerce, with swift guanxi as a mediating variable. The method used is Partial Least Square Structural Equation Modeling (PLS-SEM) with data from 333 Generation Z respondents who actively shop via live streaming. The results of the study show that Trust in Broadcasters and Trust in Community Members have a significant positive effect on Customer Engagement, while Trust in Products does not show a significant effect.

Accoounting : A Comparative Analysis Between the Era of Rasulullah and Khulafaur Rasyidin and 6th Century Europe

Maryatin Maryatin — Sun, 26 Jan 2025 00:00:00 +0700

This study examines the comparison of accounting practices during the era of Prophet Muhammad SAW and the Khulafaur Rashidin with accounting practices in 6th century Europe. This period is significant for exploring the development of financial recording systems in two distinct cultural and religious contexts. The study aims to analyze the similarities and differences in principles, techniques, and purposes of accounting in both regions and to understand the influence of social, political, and religious factors on the evolution of accounting practices. A qualitative approach was adopted using literature review methods. Data were gathered from primary sources such as historical documents, trade records, and religious literature, as well as secondary sources from modern academic research. The research reveals that accounting practices during the era of Prophet Muhammad SAW and the Khulafaur Rashidin were deeply rooted in religious values such as honesty, justice, and accountability, integrated into financial records. Meanwhile, accounting practices in 6th century Europe focused more on administrative aspects and served the needs of feudalism, heavily influenced by church structures. Fundamental differences were also found in the forms of documentation and the purposes of financial reports. Accounting practices in both regions highlight the close connection between accounting systems and socio-cultural contexts. This study emphasizes the importance of understanding the history of accounting as a foundation for the development of modern accounting systems.

Investigasi Peran Kompleksitas Tugas Subjektif dan Kapasitas Menyerap pada Perilaku Berbagi Pengetahuan

Anwar Mansyur, Suhana Suhana, Arif Husein — Mon, 03 Feb 2025 00:00:00 +0700

Berbagi pengetahuan merupakan proses yang sangat penting bagi individu, kelompok dan organisasi untuk memperoleh dan transfer informasi, ide dan pengalaman. Individu, kelompok dan organisasi diharapkan dapat memfasilitasi dan mengelola perilaku berbagi pengetahuan untuk mencapai visi dan misi. Penelitian ini bertujuan untuk menguji peran kompleksitas tugas secara subjektif dan kapasitas menyerap individu dalam berbagi pengetahuan di dalam organisasi. Penelitian mengambil sampel dengan teknik purposive dan diperoleh 197 responden. Tahapan pengujian yang dilakukan adalah uji instrumen, uji model, dan uji hipotesis. Hasil pengujian diperoleh bahwa kompleksitas tugas dan kapasitas menyerap (potential dan realized) yang tinggi akan menstimulus individu untuk melakukan perilaku praktik berbagi pengetahuan. Hal tersebut memberikan pandangan empiris bahwa kompleksitas tugas yang bersifat subjektif mampu mendorong individu untuk melakukan praktik berbagi pengetahuan. Hal yang sama juga terjadi pada kedua dimensi dari kapasitas menyerap. Semakin tinggi potential dan realized kapasitas menyerap individu akan mendorong individu untuk berbagi pengetahuan.

Determinasi Harga Saham : Suku Bunga, Current Ratio, ROA, dan DER

Annisa Tariza Fitri, Amalia Nur Chasanah, Dian Prawitasari, Vicky Oktavia — Tue, 11 Feb 2025 00:00:00 +0700

Oil and gas sector companies are experiencing share price growth. This happened after an increase in global crude oil prices. In addition to global crude oil prices, there are many other factors that influence the rise and fall of stock prices. This study was conducted to find internal and external factors of the company that contribute to the movement of stock prices. The interest rate variable is used as an external factor of the company, while the internal variables are current ratio, ROA, and DER. The research method used is quantitative, with a total research sample of 60 companies. This study uses data on oil and gas companies listed on the IDX for the period 2021 to 2023. The data was processed through a multiple linear regression test approach, using the SPSS Statistics 26. The results obtained from the research are that two variables, namely current ratio and ROA, partially have a significant effect on stock prices, while interest rates and DER are partially insignificant to stock prices.

PARIWISATA LOMBOK, MASIHKAH HALAL?

Aryan Agus Pratama, Lady Faerrosa, Rifqi Aditya, Dika Hariadi Sani — Mon, 17 Feb 2025 00:00:00 +0700

The concept of halal tourism in Lombok faces challenges of multiple interpretations of definitions and diverse terminology and increasingly massive tourism development, which has an impact on implementation inconsistencies and destination competitiveness. This study investigates the perceptions of tourism businesses regarding the understanding and application of the halal concept in the local context and its relevance to the sustainability of halal tourism in Lombok. This research uses a qualitative design with an exploratory case study approach based on the local principle of ngayo. Data collection was carried out through direct observation, in-depth interviews and focus group discussions involving business actors and tourism stakeholders. The data obtained were then transcribed and analyzed using the content analysis method. This research illustrates that the development of halal tourism in Lombok destinations is driven by strong ethical capital and a high commitment to sustainability from local businesses. The integration of both creates locality-based services that are unique, distinctive and authentic as the embodiment of the halal concept. Local resource management integrated with the values of morality, religiosity and sustainability is a dimension that needs to be considered in creating a competitive advantage. It also highlights the religiosity and locality of the community can strengthen the commitment of business development in the halal tourism sector.