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INDONESIA
J-MACC : Journal of Management and Accounting
Published by Universitas Islam Darul Ulum
ISSN : 26206951     EISSN : 26209756     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 5 No 1 (2022): April" : 7 Documents clear
IMPLEMENTASI CSR SAAT PANDEMIK OLEH PT MULYA MENARA SEJAHTERA SIDOARJO PADA DATA TRANSAKSI PEMBELIAN KREDIT Dedy Triyono; Feliciana Tjitrohartoko
J-MACC Vol 5 No 1 (2022): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i1.2935

Abstract

In PT. Mulya Menara Sejahtera there are some problems regarding efficiency in data processing. These problems can certainly be considered not in accordance with the green accounting principles that have been set and are also being a concern during this pandemic. This study aims to analyze and provide recommendations regarding the implementation of CSR during the pandemic by PT. Mulya Menara Sejahtera on their credit purchase transaction data. The research method used is a case study. The results of this study conclude that in PT Mulya Menara Sejahtera, the transaction cycle that occurs manually must be further developed more into digital so that it can better support green accounting efforts in Indonesia and support the limitation of physical interaction during this pandemic. In addition, based on the author's analysis, regarding the transaction cycle that occurs manually, PT Mulya Menara Sejahtera has implemented applicable accounting standards and complied with applicable CSR standards in accordance with Republic of Indonesia’s Law No. 40 of 2007 concerning Limited Liability Companies Article 74.
ANALISIS UNTUK MENGUKUR INDEKS KEPUASAN PASIEN DAN MASYARAKAT TERHADAP PELAYANAN PUSKESMAS KEPUTIH DI KOTA SURABAYA Farida Idayati; Yahya Yahya
J-MACC Vol 5 No 1 (2022): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i1.2936

Abstract

In this study, it is intended to determine the level of patient and community satisfaction with the Keputih Health Center when using the Community Satisfaction Index and also to determine the performance carried out by the Keputih Health Center while providing health services to the community so that the vision and mission of the Keputih Health Center will be achieved, namely being able to create good health. optimal and excellent service quality to the community in its working area and make good innovations in terms of health services adapted to the situation and conditions that exist in the working area of ​​the Puskesmas. The analysis used in this research is by using a qualitative descriptive approach. Qualitative descriptive research is a researchs that explains the real conditions regarding the work of puskesmas employees in serving health to patients/communities at the Keputih Health Center. The population used in this study is an organization that is included in a public sector organization that is not for profit/non-profit, engaged in the health sector, namely the Keputih Surabaya Health Center. The object of the research is the community/patients who are being treated at the Keputih Health Center. While the research sample was obtained from incidental sampling, the sample was obtained from each patient who arrived at the Puskesmas for treatment. This study used a sample to be used as an informant/respondent with a total of 150 respondents. The results of this study indicate that for the measurement of the suitability between satisfaction and the aspirations of the community at the service at the Keputih Community Health Center as a whole, the results are 87.28%, this means that overal it is in accordance with what is expected by the patient and the community has can be served in the best possible way. The performance at the Keputih Community Health Center in providing health services according to internal data at the Puskesmas shows the quality of service that has reached the set target.
PUBLIKASI ILMIAH DAN PLAGIARISME DENGAN LOCUS OF CONTROL SEBAGAI MODERASI Isnaini Anniswati Rosyida; M. Nizarul Alim
J-MACC Vol 5 No 1 (2022): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i1.2937

Abstract

This study aims to determine the effect of scientific publication requirements on plagiarism and the role of locus of control as a moderating variable from the influence of scientific publication requirements on plagiarism in private universities. This research uses a quantitative method with respondents from accounting lecturers at Private Universities in East Java. The researcher used the Smart PLS 3.0 program to test the research hypothesis to examine the effect of scientific publication requirements on plagiarism and examine the role of locus of control as a moderating variable from the influence of the burden of scientific publications on plagiarism. The sample in this study is a lecturer at a Private College in East Java. The method used to determine the sample is purposive sampling. The research data was obtained by distributing questionnaires directly to the respondents. The test results show that the burden of scientific publications influences plagiarism. Locus of control is a moderating variable from the influence of the burden of scientific publications on plagiarism on accounting lecturers in private universities
PERHITUNGAN LABA/RUGI TOKO KELONTONG DI KELURAHAN TAMALANREA JAYA, KECAMATAN TAMALANREA, KOTA MAKASSAR, SULAWESI SELATAN Masriani Mahyuddin; Eny Suprapti
J-MACC Vol 5 No 1 (2022): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i1.2938

Abstract

The purpose of this study is to provide empirical evidence that the grocery store business is very promising to be involved in in terms of the profit and loss calculation generated by not ruling out the weaknesses, advantages and obstacles faced, accompanied by proof of sales reports. This is based on the high level of small businesses spread across Tamalanrea Jaya Village, Tamalanrea District, Makassar City, South Sulawesi. This study uses a qualitative analysis approach. Previous research was conducted in Depok City, which has a much smaller population than Makassar City. The results of this study conclude that 1) grocery stores in Makassar City are included in the category of small businesses and are still traditional. 2) The profit of the grocery store is obtained from the reduction of total sales with the costs incurred to increase the stock of goods. 3) The bargaining system causes differences in profits even though the goods sold are the same goods. Further research should be on a wider area, more variables and forms of small and medium enterprises other than grocery stores.
PELAYANAN UMUM DI POLRES REMBANG JAWA TENGAH UNTUK TERWUJUDNYA ZONA INTEGRITAS Damayanti Damayanti; Rikah Rikah
J-MACC Vol 5 No 1 (2022): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i1.2939

Abstract

POLRES Rembang requires performance measurement in public services. The purpose of this study is to determine: 1). the effect of effectiveness and efficiency on public service performance, 2). the influence of officer discipline on public service performance, 3) the effect of officer initiative on public service performance, 4). the personal influence of officers on the performance of public services, 5). the influence of information systems on public service performance, 6). suggestions and expectations from the community. The research method used is quantitative with the population is the people who enjoy the services provided by POLRES Rembang. This study used a sample of 200 respondents. The sampling technique used is cluster sampling, which is the basis for the number of districts in Rembang Regency. The technique of collecting data with a questionnaire using a linkert scale. The analysis technique used is multiple linear regression. The results showed: 1). effectiveness and efficiency have a positive effect on public service performance, 2). Officer discipline has a positive effect on public service performance, 3) officer's initiative has no significant negative effect on public service performance, 4). personal officers have a positive effect on public service performance, 5). Information systems have a positive effect on public service performance, 6). the hope of the community, POLRES Rembang continues to improve the performance of its services. The test value of determination is 0.768, which means that the factors examined in the study have an influence on the performance of the POLRES Rembang service by 76.8%, while the remaining 23.2% is influenced by other factors outside the model studied.
ANALISIS PENGARUH PENGGUNAAN STRATEGI MARKETING MIX TERHADAP KEPUTUSAN PEMBELIAN PRODUK PADA MAPAN DIGITAL PRINTING LAMONGAN M. Hafidh Nashrullah; Nawari Nawari
J-MACC Vol 5 No 1 (2022): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i1.2940

Abstract

This study uses a quantitative approach, nonprobability sampling technique in purposive sampling technique, and data collection techniques by means of library research, and questionnaires. The population in this study were all consumers who bought products at Mapan Digital Printing Lamongan, with a sample of 80 respondents. The data analysis technique uses multiple linear regression analysis. The results of this study are Simultaneous Test (f test) proving that the independent variable has a significant effect on the dependent variable with a value of 165,177 while the Partial Test (t test) shows that the place variable (X4) has a dominant influence on purchasing decisions with a value of 10,304. Determination coefficient value R2 obtained is 0.898 means that product, price, promotion, and place variables are able to explain purchasing decisions by 89,8% while the remaining 10,2% can be explained by other variables not examined in this study. Based on research on the influence of the marketing mix on the purchasing decisions of secondary food products at Mapan Digital Printing Lamongan, conclusions can be drawn as follows: (1) the results of the F test indicate that the marketing mix (product, price, promotion, and place) is jointly influential significant to the purchase decision of products at Mapan Digital Printing Lamongan. (2) From all marketing mix variables (products, prices, promotions, and places) obtained after testing t, it turns out that the place variable has the dominant influence in the purchasing decisions of secondary crops in Mapan Digital Printing Lamongan.
PENGARUH WORKLOAD DAN JOB INSECURITY TERHADAP WORK FATIGUE Nurul Mardiana; Fachrudy Asj’ari
J-MACC Vol 5 No 1 (2022): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i1.2944

Abstract

This study aims to analyze the effect of Workload and Job Insecurity on Work Fatigue MTs Teachers at the Al-Ihsan Krian Sidoarjo Foundation. The approach used is descriptive quantitative as well as the population & sample used by a number of 53 employees. According to the statistical results, the t-count results of Workload 2.821 & a significance of 0.007 <0.05. Obtained t-count Job Insecurity 2.194 & a significance of 0.033 <0.05. The f-count was 8,643 & a significance of 0.001 <0.05. This means that the t-test & f-test prove that there is a significant and positive effect of Workload and Job Insecurity on the Work Fatigue of MTs Teachers at the Al-Ihsan Krian Sidoarjo Foundation.

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