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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 15 Documents
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Search results for , issue "Vol 7 No 2 (2024): Oktober" : 15 Documents clear
PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN DANA DESA Kurnia Ambarwati; Novi Lailiyul Wafiroh
J-MACC Vol 7 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i2.6416

Abstract

After the enactment of Law Number 6 of 2014 concerning Villages, the authority given to Village Governments became wider in managing their own households. This increasingly broad authority allows villages to receive funding channels from the Central Government called Village Funds. In managing these funds, the government has regulated it in Minister of Home Affairs Regulation Number 20 of 2018. This research aims to find out the role of village officials in accountability for managing village funds in Sumurgayam Village, Paciran District, Lamongan Regency, whether it is in accordance with Minister of Home Affairs Regulation Number 20 of 2018. The type of research used in this research is qualitative with a descriptive approach. The data used in this research is primary data in the form of interviews with village officials, namely the Village Head, Village Secretary, Village Treasurer, BPD, Hamlet Head and several Sumurgayam Village residents. The secondary data used by researchers is in the form of village archives, namely the RPJMDesa village profile and the Village Fund Budget Realization Report. The results of this research show that Sumurgayam village officials have played a role in accordance with Minister of Home Affairs Regulation Number 20 of 2018 starting from planning, implementation, administration, reporting, accountability to coaching and supervision. Accountability for managing village funds is in accordance with Minister of Home Affairs Regulation Number 20 of 2018, but in the process there are still village officials who do not understand some of their duties. Transparency in the management of Sumurgayam village funds has been fulfilled even though there are still people who do not understand its function.
PENGARUH LINGKUNGAN TERHADAP PERILAKU MACHIAVELLIANISM PADA TIM ORGANISASI Yuliana Setyaningrum; Anniez Rachmawati Musslifah
J-MACC Vol 7 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i2.6428

Abstract

In a dynamic modern era, organizational teams are an important concept in various fields of life, including in the world of work and group activities. The work environment and organizational culture can influence individual behavior, including the emergence of machiavellianism behavior. Machiavellianism is a trait that tends to be manipulative and lacks empathy for others. This study aims to explore the influence of environment on machiavellianism behavior in organizational teams. Using a desk study method, this research concludes that Machiavellianism can affect team dynamics, performance, and relationships between team members. Some of the key factors that influence Machiavellianism include aggression, egoism and manipulation. It is important for individuals with machiavellianism traits to avoid its negative impact and improve performance and collaboration in social and professional interactions.
PENGARUH PENGEMBANGAN KARIR DAN PROMOSI JABATAN TERHADAP SEMANGAT KERJA PEGAWAI PADA PENGADILAN AGAMA PALEMBANG Widyta Rosadianti; Reva Maria Valianti; Reina Damayanti
J-MACC Vol 7 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i2.7125

Abstract

This research aims to test the hypothesis of the influence of career development and promotion on employee morale at the Palembang religious courts. The population in this study was all employees at the Palembang religious courts totaling 71 employees. The sampling technique uses purposive sampling, which means a technique for determining samples with certain considerations. The sample taken in this research was based on the number of Civil Servants (PNS) at the Palembang religious court, which was 54 employees. The collection method uses questionnaires and documentation. Data analysis techniques use simple linear regression, multiple linear regression, correlation coefficient analysis, coefficient of determination analysis, t hypothesis test and F hypothesis test with the help of SPSS 22. The results of the hypothesis test conclude that simultaneously there is a significant influence on the variables of career development and job promotion on morale Work. This can be seen from the F test, namely 0.000 < 0.05, which means that all independent variables jointly influence the dependent variable.
ANALISIS PENETAPAN HARGA POKOK PRODUKSI PADA PT BARATA INDONESIA (PERSERO) Dwi Nazilah Octaviyah; Anik Yuliati
J-MACC Vol 7 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i2.7287

Abstract

The cost of production has an important role in the company's decision-making process such as determining the selling price and evaluation. Each company certainly has its own way of determining the COGS for the products it produces. This study aims to determine and explain the methods used by PT Barata Indonesia (Persero) in determining the cost of goods manufactured, as well as to determine the grouping of costs used in the calculation of cost of goods manufactured. This research was conducted using a descriptive qualitative approach. The results showed that PT Barata Indonesia (Persero) calculated COGS using the full costing method and collected costs using the job order costing method. There are differences in COGS calculation format and cost grouping. At PT Barata Indonesia (Persero), overheat costs are divided into machine costs, other overhead costs, subcontract costs, and BPTL, while in theory there is only one overhead cost group. The difference in cost grouping is in the grouping of auxiliary material costs and the grouping of transportation or shipping costs.
ANALISIS PENCATATAN LAPORAN KEUANGAN BERBASIS SAK EMKM PADA PEDAGANG DI SWK STUDIO Vittya Nirmala Tri Agustina; Sjarief Hidayat
J-MACC Vol 7 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i2.7292

Abstract

Despite the fact that small and medium enterprises (UMKM) play an important role in the Indonesian economy, many of them, including merchants in SWK Studio Sawahan, do not report their finances in a manner that complies with formal accounting standards. Therefore, this study analyzes how traders at Sentra Wisata Kuliner (SWK) Studio Sawahan in Surabaya apply the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). Descriptive qualitative method was used in this study, which collected data through observation, interview, and documentation. The results show that most traders do not understand SAK EMKM and choose simple manual recording methods. Limited resources and a lack of knowledge and understanding are the main obstacles in implementing SAK EMKM. Merchants recognize the benefits of implementing SAK EMKM, such as increased transparency and better financial recording structure. Therefore, more intensive socialization, training, and mentoring efforts are needed from the government and related institutions to improve the implementation of SAK EMKM by UMKM.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Dina Intan Puspitaningrum; Laely Aghe Africa
J-MACC Vol 7 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i2.7357

Abstract

Environmental damage is increasing and spreading in Indonesia. Companies, as one of the parties contributing to environmental damage, must fulfill their responsibility in managing the environment, which can be done through Corporate Social Responsibility (CSR) disclosure. Corporate Social Responsibility (CSR) is an activity carried out by companies to fulfill their social responsibility in relation to the company's operations. This study aims to examine the effect of institutional ownership, audit committee, company size, and public ownership on Corporate Social Responsibility (CSR). The population used in this study consists of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017–2019, with a total of 37 companies. Purposive sampling was used to obtain 241 companies that were sampled for the study. The data used were in the form of annual reports published by these companies and were analyzed using multiple linear regression analysis. The results of this study indicate that company size has an effect on Corporate Social Responsibility (CSR). Meanwhile, institutional ownership, audit committee, and public ownership have no effect on Corporate Social Responsibility (CSR).
CROWDFUNDING AND GROWTH OF SMALL AND MEDIUM ENTERPRISES IN NIGERIA Majeed Ajibola Ibrahim; Adedeji Daniel Gbadebo; Joseph Olorunfemi Akande
J-MACC Vol 7 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i2.7397

Abstract

Crowdfunding has emerged as a vital alternative financing mechanism. The increased economic activity of small and medium enterprises (SMEs) due to crowdfunding has a ripple effect, stimulating broader growth for the sector. This research underscores the transformative potential of crowdfunding by examining how the increase in financial performance, innovation capabilities, and job creations of SMEs due to crowdfunding has impacted the growth of selected SMEs. The study uses survey design to gather data involving 50 owners of registered SMEs in Ibadan, Nigeria. The information gathered from the questionnaires were coded and used to complete a regression analysis to retain the study aims. The evidence identifies that only financial performance and improved innovation from the SMEs due to crowdfunding have positive and significant impacts on their growth. We suggest recommendations that would enhance the attractiveness of crowdfunding, such as government implementing policies that support crowdfunding as well as the creation of awareness and education for crowdfunding participants.
ANALYZING HOW URBANIZATION IMPACTS ECONOMIC GROWTH IN NIGERIA Ahmed Oluwatobi Adekunle
J-MACC Vol 7 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i2.7693

Abstract

Research on the complex interplay among urbanization and economic growth frequently examines a number of factors, including industrial sectors including manufacturing, high-tech industries, and productive service industries missing aggregate analysis. Sequel to this, this study analyzed how urbanization impacts economic growth in Nigeria. Essentially, the study uses unit root testing, vector error correction model (VECM) and causality method to analyze the data span over 1986-2021. Given that the likelihood is negligible at 0.39%, the null hypothesis—that there is no causal association between jobs and economic development, directed from jobs to economic growth—cannot be rejected at 5%. On the other hand, at 5%, the null hypothesis—that there is no causal relationship between CGDP and employment—can be rejected, with a probability of 0.02%, which is highly significant. Therefore, for the time span covered by the analysis, there is a unidirectional causal relationship in Nigeria between jobs and economic growth, with jobs driving economic expansion. indicating that more jobs can be created in Nigeria as a result of increased economic growth. The use of the empirical framework and data restrictions are two of the study's shortcomings. To further explore this empirical issue, future efforts should concentrate more on the study of panel and quarterly data.
KINERJA KEUANGAN DAN NON KEUANGAN TERHADAP RETURN SAHAM SEKTOR PERBANKAN DI BEI 2018-2022 Winda Sari; Yulia Setyarini
J-MACC Vol 7 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i2.7701

Abstract

This research was conducted with the aim of determining the influence of Capital, Assets, Earnings, Liquidity and CSR on stock returns in the IDX banking sector 2018-2022. Data used secondary data. Type of quantitative research on secondary data through financial reports. The population is 47 companies. The sample was selected based on Purposive Sampling so that 31 companies were found. The data was analyzed using SPSS data through a set of tests that support multiple regression analysis and hypothesis testing. The results of this research are: 1) There is an influence of company financial performance as measured by Capital on stock returns in the IDX banking sector 2018-2022. 2) There is an influence on the company's financial performance as measured by assets on stock returns in the IDX banking sector 2018-2022. 3). There is an influence on the company's financial performance as measured by Earnings on IDX banking sector stock returns 2018-2022. 4) There is no influence on the company's financial performance as measured by liquidity on stock returns in the IDX banking sector 2018-2022. 5) There is no influence on the company's non-financial performance as measured by Corporate Social Responsibility on returns in the IDX banking sector 2018-2022.
PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY, DAN STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN TEKNOLOGI DI BEI Marshela Sutrisno; Yulia Setyarini
J-MACC Vol 7 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i2.7717

Abstract

Tax aggressiveness is a form of action taken by taxpayers in carrying out their tax planning. The purpose of doing so is to reduce taxable income. The aggressive action in question can be either positive or negative. This study aims to examine whether or not the influence of profitability, leverage, capital intensity, and ownership structure on tax aggressiveness. This study has a sufficient population of 49 technology companies listed on the IDX. Producing 88 samples in this study consisting of technology companies that meet the criteria during the period 2020 to 2023. The type of data used is secondary data obtained from the official website of each company or from the IDX website. The results of this study stated that the first variable profitability has no effect on tax aggressiveness. Then the second variable, leverage, has no effect on tax aggressiveness. The third variable capital intensity has no effect on tax aggressiveness. The fourth variable of institutional ownership affects tax aggressiveness. The last variable, namely managerial ownership, has an effect on tax aggressiveness.

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