Value : Jurnal Manajemen dan Akuntansi

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Management

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Articles in this Journal

Strategic Agility and Competitive Advantage of Selected Manufacturing Firms in Osun State

The growing turbulence and competitive nature of the current business environment require organisations to evolve adaptive capabilities. This research examined the connection between strategic sensitivity and competitive advantage and the...

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Peran Mediasi Gaya Hidup dan Kelompok Referensi dalam Keputusan Pembelian

Perkembangan coffee shop menjadikan tempat ini tidak hanya sebagai ruang konsumsi, tetapi juga bagian dari gaya hidup dan interaksi sosial. Penelitian ini bertujuan menjelaskan bagaimana social media marketing memengaruhi keputusan pembeli...

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Peran Efikasi Diri dan Dukungan Sosial: Membangun Niat Berwirausaha Generasi Z

The high rate of unemployment among Generation Z shows that encouraging entrepreneurial ideas is important for creating new job opportunities. This study looks at how self-efficacy and social support affect the desire of Generation Z to st...

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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 backgr...

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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, leade...

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Factors Influencing Carbon Emission Disclosure

The issue of global warming has captured the world’s attention; the rise in carbon emissions released by industry and motor vehicles is believed to be the cause. The world has committed to reducing the greenhouse gas effect through the Kyo...

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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 factor...

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Pengaruh Financial Target, Market Competition, dan Political Connection terhadap Kecurangan Laporan Keuangan

Performance pressure and operational complexity in the raw materials sector heighten vulnerability to financial statement fraud, driven by both internal and external company pressures. This study examines the impact of financial target pre...

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CEO Characteristics and Carbon Disclosure in Energy Sector: Moderating Stakeholder Pressure

This study investigates the effect of CEO traits and stakeholder pressure Regarding the disclosure of carbon emissions in energy sector listed between 2020 and 2024 on the Indonesia Stock Exchange. Additionally, this study examines the mod...

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Green Investment, Green Innovation, and Firm Value: Moderating Role of Profitability

Firm value is an indicator of a company's performance. Sustainability issues and environmental demands pose challenges for companies, therefore, strategies are needed that can strengthen the company’s competitiveness and increas the firm v...

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Analisis Reaksi Stock Market Terhadap Pergantian Menteri Keuangan Tahun 2025

The replacement of the Minister of Finance during the 2025 cabinet reshuffle was considered strategic information by the market due to its relation to investor expectations regarding fiscal policy and national economic stability. This stud...

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Green Marketing in Community-Based Tourism: Strategies, Responses,Sustainability Outcomes, and Theoretical Foundations

This article reviews empirical studies on green marketing in community-based tourism (CBT), as it is often treated merely as a promotional activity rather than an integral part of sustainable destination development. The study aims to iden...

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Personal Selling, Brand Image Dan Brand Trust Universitas Dalam Keputusan Studi Mahasiswa

Study decisions at private universities are becoming increasingly complex because prospective students face many institutional choices, uncertainty regarding the quality of educational services, and long-term investment risks. This study a...

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Service Process Improvement Using Lean Service Management in Driving License Administration

The service process for issuing Driving Licenses (SIM) at Unit X continues to face long queues and extended waiting times, negatively affecting the effectiveness of public service delivery. This study aims to analyze the service value stre...

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Work-Life Balance, Kepuasan Kerja, Dan Kinerja: Peran Moderasi Family Supportive Supervisor Behaviors

Students who study while working have to balance their personal life, career, and studies. This research tests and analyzes the relationship between work-life balance, job satisfaction, and performance, moderated by Family Supportive Super...