https://journal.unsika.ac.id/value/issue/feed Value : Journal of Management and Business 2024-03-30T20:12:59+07:00 Dr. Tiar Lina Situngkir, S.E., M.M. jurnal.value@fe.unsika.ac.id Open Journal Systems <h1>Value: Journal of Management and Business</h1> <p><a title="p-issn" href="https://issn.brin.go.id/terbit/detail/1476865074">P-ISSN : 2541-397X (media cetak)</a></p> <p><a title="e-issn" href="https://issn.brin.go.id/terbit/detail/1489567505" target="_blank" rel="noopener">E-ISSN : 2550-116X (media online)</a></p> <p><img src="https://journal.unsika.ac.id/index.php/value/management/settings/context#masthead/undefined" /></p> <p>Setiap naskah yang dikirimkan ke jurnal ini harus mengikuti pedoman penulisan. Naskah akan discrening dan direview oleh mitra bestari <em>(reviewer).</em></p> https://journal.unsika.ac.id/value/article/view/10947 Café Therapy: Integrating Mental Health Care with Organizational Resilience 2024-02-19T10:50:55+07:00 Kurniawan Arif Maspul kurniawanarifmaspul@gmail.com <p>Café Therapy is a novel technique that blends the convenience of coffee shop settings with counseling and therapy services, with the goal of making mental health care more accessible and stigma-free. Café Therapy not only creates additional money but also lowers barriers to getting treatment and builds social resilience through community ties by integrating mental health services into a popular and friendly coffee shop setting. This novel idea is consistent with community psychology ideas, emphasizing the need of addressing social concerns and developing support networks. Café Therapy intends to improve its effectiveness and scalability through in-depth interviews, observations, and literature research, ultimately enhancing mental health outcomes and community resilience. Café Therapy creates a holistic and supportive environment that benefits individuals and the community as a whole by providing a safe space for therapy sessions, offering group programs and workshops, promoting nutritious food and relaxation, and collaborating with local mental health organizations.</p> 2024-03-30T00:00:00+07:00 Hak Cipta (c) 2024 Value : Journal of Management and Business https://journal.unsika.ac.id/value/article/view/11054 Pengaruh Reward dan Punishment Terhadap Kinerja Karyawan 2024-02-25T23:43:19+07:00 Risky Nadila Safitri riskynadilasafitri@gmail.com Suci Nurjanah sucinurjanah3636@gmail.com Riris Roisah riris.roisah@gmail.com <p>Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh reward dan punishment terhadap kinerja karyawan pada perusahaan agrowisata Nabila Farm Lembang. Teknik pengujian yang digunakan adalah kuantitatif dengan jumlah sampel yang diambil dari seluruh populasi karyawan sebanyak dua puluh orang karyawan. Sumber data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari hasil survei. Sebelum melakukan pengujian hipotesis, model regresi berganda terlebih dahulu diuji dengan asumsi klasik untuk memastikan bahwa data tersebut layak untuk dilakukan pengujian hipotesis. Alat analisis yang digunakan adalah perangkat lunak Microsoft Excel dan SPSS 25. Hasil penelitian ini menunjukkan bahwa secara parsial reward dan punishment berpengaruh terhadap kinerja karyawan pada perusahaan agrowisata Nabila Farm Lembang. Secara simultan reward dan punishment berpengaruh terhadap kinerja karyawan.</p> 2024-03-30T00:00:00+07:00 Hak Cipta (c) 2024 Value : Journal of Management and Business https://journal.unsika.ac.id/value/article/view/11193 Pengaruh Social Influence dan Facilitating Condition Terhadap Use Behaviour Mobile Banking Mandiri di Karawang 2024-02-27T09:08:54+07:00 Muhammad Syahid Alfattaah syahida578@gmail.com Siti Rohmatul Fuadah siti.fuadah@binus.ac.id Tiar Lina Situngkir tiarlina.situngkir@fe.unsika.ac.id <p>Penelitian ini menggunakan model UTAUT untuk menguji dampak dari variabel Social Influence dan Facilitating Condition terhadap behavior intention dan Use Behavior pada pengguna aplikasi mobile banking Mandiri di Karawang. Metode purposive sampling menghasilkan 110 responden, yang kemudian dilakukan analisis jalur dengan menggunakan SPSS 25 untuk menganalisis data. Facilitating condition dan social influence memiliki pengaruh yang baik dan cukup besar terhadap behavior intention. Variabel niat perilaku dan kondisi yang memfasilitasi memiliki dampak pada perilaku pemanfaatan.</p> 2024-03-30T00:00:00+07:00 Hak Cipta (c) 2024 Value : Journal of Management and Business https://journal.unsika.ac.id/value/article/view/11173 Perhitungan Harga Pokok Produksi dalam Penetapan Harga Jual dengan Metode Variable Costing pada Piscok Aneka Rasa di Jl. Ronggo Waluyo 2024-02-22T08:01:43+07:00 Rizki Lutfi Irziansyah 2210631020164@student.unsika.ac.id Najmah Nur‘Aini 2210631020151@student.unsika.ac.id Muhammad Daffa Ramadhan 2210631020145@student.unsika.ac.id Ken Ibnu Abdillah 2210631020135@student.unsika.ac.id Nayla Chika 2210631020153@student.unsika.ac.id <p><em>This research challenges the influence of variable costing methodology on the pricing of various flavors of "piscok" at Jl Ronggo Waluyo. The study aims to: (1) delineate the production costs of "piscok" at Jl. Ronggo Waluyo, and (2) ascertain whether the manufacturing costs are determined using variable costing. Employing a quantitative approach and non-probability sampling, the study utilizes preliminary data obtained confidentially from Small and Medium Enterprises (SMEs), garnered through interviews with SME personnel and cost data acquired during the 2023 production cycle. Upon analyzing production costs and unit pricing for "Piscok Aneka Rasa" at Jl Ronggo Waluyo using variable costs, findings reveal a per-unit production cost of Rp 448.67, with 80% attributed to labor costs. Consequently, the unit price for "piscok" stands at IDR 807.61. This comparison facilitates evaluating product pricing between conventional and variable costing methods. While the business sets the selling price for the "piscok" category at Rp1.250.000, the application of variable costing results in a significantly lower price of Rp 807.61. Thus, the price discrepancy based on these methods amounts to approximately Rp 442.38. The pricing strategy adopted by Piscok Aneka Rasa in Jl Ronggo Waluyo is notably influenced by industry standards and competitors' pricing methods. Consequently, the price set by Piscok Aneka Rasa tends to surpass the corresponding rate derived from variable costing principles.</em></p> 2024-03-30T00:00:00+07:00 Hak Cipta (c) 2024 Value : Journal of Management and Business https://journal.unsika.ac.id/value/article/view/11175 Harga Pokok Produksi dengan Metode Full Costing pada UMKM 4K Canteen & Kost 2024-02-22T08:42:16+07:00 Muhamad Riyanto 2210631020142@student.unsika.ac.id Muhammad Ammar Daffa 2210631020144@student.unsika.ac.id Rama Ramadhan 2210631020161@student.unsika.ac.id Amelia Rahma 2210631020091@student.unsika.ac.id Qoria Keisyarani Arifin 2210631020157@student.unsika.ac.id <p><em>This research aims to gain an understanding of the calculation of the cost of goods manufactured using the Full Costing method. In addition, this research also looks for differences when calculating the cost of goods produced from 4K Cost &amp; Canteen MSMEs. After the research was conducted, it revealed the details of each cost that had been incurred by 4K Cost &amp; Canteen using the Full Costing method. It was found that there were differences in calculations with these MSMEs. The MSME's cost of goods produced for chicken pieces was IDR 2,802,000, and the cost of goods produced for drinks was IDR 2,625,000. After the research was carried out using the Full Costing calculation method, the cost of goods such as chicken pieces amounted to IDR 3,452,500, and the cost of production of Hoola drinks amounted to IDR 3,168,000, when compared to the calculation using the Full Costing calculation method. from the research that has been done that there are costs that have not previously been calculated by 4K Kost &amp; Canteen during the production period.</em></p> 2024-03-30T00:00:00+07:00 Hak Cipta (c) 2024 Value : Journal of Management and Business