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                  <text>JAM Vol 34 No 1 April 2023</text>
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                <text>EXAMINING THE IMPACT OF WELL-BEING ORIENTED MANAGEMENT TOWARD KNOWLEDGE SHARING</text>
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                <text>well-being-oriented management, employee well-being, knowledge sharing</text>
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                <text>This research paper explores the relationship between knowledge-sharing and well-being-oriented organizational management. Specifically, we investigate whether a well-being�oriented management approach is positively associated with employee knowledge-sharing behaviors. Drawing on knowledge management and well-being literature, I propose a conceptual model that posits well-being-oriented management as an antecedent of knowledge-sharing behaviors. A survey of employees in various organizations is conducted &#13;
to test our conceptual model. The results suggest that well-being-oriented management is positively related to knowledge sharing bi-dimension, namely knowledge donating and knowledge collecting. This finding supports that employees are more likely to share knowledge with their colleagues when they feel valued and supported. The limitations of our study and suggested avenues for future research are also highlighted. Overall, this research contributes to understanding the role of well-being-oriented management in promoting knowledge-sharing behaviors in organizations and provides insights for practitioners interested in creating a positive work environment that fosters knowledge�sharing and employee well-being.</text>
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                <text>Tegar Satya Putra</text>
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                <text>http://jam.stieykpn.ac.id/index.php/jam/issue/view/145</text>
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                <text>STIE YKPN Yogyakarta</text>
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                <text>Sri Wahyuni</text>
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        <name>employee well-being</name>
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                  <text>JAM Vol 34 No 1 April 2023</text>
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                <text>ANALYSIS OF THE EFFECT OF FINANCIAL PERFORMANCE AND MARKET PERFORMANCE ON FIRM VALUE WITH MARKET VALUE ADDED AS A MEDIATION VARIABLE</text>
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                <text>financial performance, market performance, market value added, firm value.</text>
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                <text>The purpose of this study is to determine the effect of financial performance calculated by Return on Assets and market performance calculated by Price Earnings Ratio on firm value through Market Value Added as an intervening variable in mining companies listed on the Indonesia Stock Exchange in 2018-2020. The population used is 77 mining companies, purposive sampling method is used as a sampling technique which is then obtained by 25 mining companies with 75 data. Hypothesis testing uses a simultaneous test, partial test, and Sobel test. The research findings show that the &#13;
relationship between financial performance and firm value is supported, but the relationship between market performance and firm value; is not supported. Furthermore, Market Value Added can mediate the effect of financial performance on &#13;
firm value, but Market Value Added is not able to mediate the effect of market performance on firm value.</text>
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                <text>Saraswati Risma Dewi, Aidilla Fitri Dwi Setyowati, Sekar Kalista, Theresia Trisanti</text>
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                <text>http://jam.stieykpn.ac.id/index.php/jam/issue/view/145</text>
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                <text>STIE YKPN Yogyakarta</text>
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                <text>Sri Wahyuni</text>
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                <text>ISSN 2621-704X (Online) /0853-1269 (Cetak)</text>
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                  <text>JAM Vol 34 No 1 April 2023</text>
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                <text>management, malcolm, baldrige, business, MSME</text>
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                <text>This study aims to determine the positive and negative impacts of applying the Malcolm Baldrige Method in the business world. This study also aims to find out whether it is possible if the Malcolm Baldrige Method to be applied to MSMEs in Indonesia which in their business development are distinguished by 4 criteria namely Livelihood Activities, Micro Enterprise, Small Dynamic Enterprise, and Fast Moving Enterprise, while for the Baldrige Assessment, there are 7 pillars of assessment namely Leadership, Strategic  Planning, Customer Focused, Measurement-Analysis-Knowledge Management, Workforce Focused, Operations Focused, and Results. To achieve the objectives of this study, researchers used a qualitative critical journal approach and literacy studies. This research finds several positive and negative impact points from the application of the MalcolmBaldrige Method in the business world and finds that this method cannot be applied to all MSMEs. However, it is possible for MSMEs that have a vision and mission to enter the stock market, then the 7 pillars of Malcolm Baldrige's assessment can be pioneered which pillars can be developed as early as possible.</text>
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                <text>Nita Novia Nugraha Putri, Intri Ayu Murti, Evi Zulfiah, Bekti Widanta, Kusuma Chandra Kirana</text>
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                <text>http://jam.stieykpn.ac.id/index.php/jam/issue/view/145</text>
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                <text>STIE YKPN Yogyakarta</text>
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                <text>Sri Wahyuni</text>
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                <text>ISSN 2621-704X (Online) /0853-1269 (Cetak)</text>
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                <text>MENUJU KEUNGGULAN MELALUI MALCOLM BALDRIGE DENGAN DAMPAK POSITIF DAN NEGATIFNYA UNTUK DUNIA BISNIS</text>
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                  <text>JAM Vol 34 No 1 April 2023</text>
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                <text>DETERIMINAN AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI ISSI PERIODE 2016-2020</text>
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                <text>opinion going concern, management change, auditor reputation, auditor switching</text>
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                <text>This study aimed to analyzed the factors that affect auditor switching on manufacturing company in ISSI. The population in this study are companies listed in Indonesia Sharia Stock Index (ISSI) the period 2016 to 2020. The number of manufacturing firm sampled in this study were 37 companies, obtained by purposive sampling method. The data analysis technique used is logistic regeression analysis with the application of SPSS program. Based on the analysis conducted, the result showed that the variables opinion going &#13;
concern and management change does not affect on auditor switching, while auditor reputation having a significant influence on the company sample to perform the auditor switching.</text>
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                <text>Hikmatul Aulia, Dwi Marlina Wijayanti</text>
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                <text>ISSN 2621-704X (Online) /0853-1269 (Cetak)</text>
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                  <text>JAM Vol 34 No 1 April 2023</text>
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            <name>Title</name>
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                <text>ILUSI FISKAL DAN PENGARUHNYA TERHADAP PERTUMBUHAN EKONOMI DAN KESEJAHTERAAN MASYARAKAT</text>
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          <element elementId="49">
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                <text>fiscal illusions, economic growth, welfare</text>
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                <text>This study aims to identify the occurrence of the phenomenon of fiscal illusion in the influence of Regional Taxes, General Allocation Funds, Special Allocation Funds on Regional Expenditure and their influence on Economic Growth and Social Welfare in EastJava Province in 2015-2018. The type of data used is secondary data. The object of &#13;
research includes 38 regencies/cities in East Java Province with data sources obtained from Reports on Budget Realization and Economic Growth and Social Welfare. The analytical method used is Partial Least Square analysis. The conclusion obtained from the test is that Regional Taxes have a positive and significant effect on Regional Expenditures, General Allocation Funds have a positive and significant effect on Regional Expenditures, Special Allocation Funds have a positive but not significant effect on Regional &#13;
Expenditures, Regional Expenditures have a positive and significant effect on Economic Growth, Growth The economy has a positive but not significant effect on people's welfare. There is a phenomenon of fiscal illusion where fiscal illusions have a positive and significant effect on economic growth but not a significant positive effect on social welfare in the regency/city of East Java Province in 2015-2018.</text>
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                <text>Ayu Dyan Febrianti, Rudy Badrudin</text>
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              <elementText elementTextId="62007">
                <text>http://jam.stieykpn.ac.id/index.php/jam/issue/view/145</text>
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            <name>Publisher</name>
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                <text>STIE YKPN Yogyakarta</text>
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            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
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              <elementText elementTextId="62009">
                <text>April 2023</text>
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              <elementText elementTextId="62010">
                <text>Sri Wahyu ni</text>
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          <element elementId="47">
            <name>Rights</name>
            <description>Information about rights held in and over the resource</description>
            <elementTextContainer>
              <elementText elementTextId="62011">
                <text>ISSN 2621-704X (Online) /0853-1269 (Cetak)</text>
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            <description>The file format, physical medium, or dimensions of the resource</description>
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            <name>Language</name>
            <description>A language of the resource</description>
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                <text>Indonesian</text>
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                <text>Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2023</text>
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        <name>Economic growth</name>
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                  <text>JAM Vol 34 No 1 April 2023</text>
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      <name>Text</name>
      <description>A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text.</description>
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      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
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          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
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                <text>DISPOSITION EFFECT DALAM PEMBUATAN KEPUTUSAN INVESTASI OLEH KELOMPOK DAN INDIVIDU</text>
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          <element elementId="49">
            <name>Subject</name>
            <description>The topic of the resource</description>
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                <text>investor behavior, disposition effect, decision-making investment, group polarization, true experiment.</text>
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                <text>The purpose of this research is to analyze the influence of the disposition effect in decision-making investment by groups and individuals and to determine the differences in disposition effects by groups and individuals in decision-making investment. This research method uses a true experiment with a posttest control group design. This experiment involved two treatments, individuals, and groups. The research population was students of STIE YKPN Yogyakarta with the number of samples collected were 40 subjects and the number that could be processed were 19 groups of subjects and 32 individual subjects. The &#13;
analysis techniques used in this research are logistic regression analysis and One Way ANOVA. The results of this research showed that the disposition effect in decision-making investment by the group had a significant influence (P = 0.009 &lt;α = 0.05) and the disposition effect in decision-making investment by individuals had a significant influence (P = 0.011 &lt;α = 0.05), but there is no difference in disposition effect by groups and &#13;
individuals in decision making investment (P = 0.269&gt; α = 0.05).</text>
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                <text>Elsa Juliati, Dewi Candrawati</text>
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                <text>http://jam.stieykpn.ac.id/index.php/jam/issue/view/145</text>
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                <text>STIE YKPN Yogyakarta</text>
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              <elementText elementTextId="61996">
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                <text>Sri Wahyuni</text>
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            <description>Information about rights held in and over the resource</description>
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              <elementText elementTextId="61998">
                <text>ISSN 2621-704X (Online) /0853-1269 (Cetak)</text>
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        <name>investor behavior</name>
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        <name>true experiment</name>
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                <text>Cover Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta Vol. 34 No. 1 April 2023</text>
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