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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 8 No 1 (2025): April" : 15 Documents clear
MANAGEMENT DIVERSITY AND CORPORATE SOCIAL RESPONSIBILITY OF QUOTED FIRMS IN NIGERIA Adedeji Daniel Gbadebo
J-MACC Vol 8 No 1 (2025): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v8i1.9353

Abstract

In recent years corporate social responsibility has become a major focus of interest for policymakers, regulators, and academics. Corporate social responsibility (CSR) is basically a concept of voluntary business activities whereby corporations integrate social concerns and other environmental concerns into their economic activities. The study hinged on stakeholder theory to serve as the main theoretical framework. Pool OLS with tests for fixed and random effects was employed to estimate the impact of board diversity, and CSR. The study employs the Generalized Least Square (random effects) regression to examine how board diversity components, including nationality, educational qualifications and gender, affect CSR of 20 listed industrial and commercial goods on the Nigerian Exchange Group, during 2015-2019. The result shows that it is only gender diversity that has a significant positive relationship with corporate social responsibility expenditure while foreign nationality and educational diversity have revealed no significant effect on corporate social responsibility expenditures. This result is revealing that an increase in female representation in the boardroom will result in a corresponding increase in CSR expenditures of companies. This result confirms that women directors might take CSR issues more seriously than their male counterparts not only because of their stronger moral orientations.
PENGARUH LEVERAGE DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA INDUSTRI KESEHATAN DI BEI PERIODE 2019 – 2023 Daniel Daniel; Revi Arfamaini
J-MACC Vol 8 No 1 (2025): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v8i1.9442

Abstract

This research was conducted with the aim of knowing the effect of leverage as measured by the Debt to Asset Ratio (DAR), and dividend policy as measured by the Debt to Equity ratio (DER), Dividend Yield, Dividend Payout Ratio and Dividend per Share on the measured company value. with the Price Earning Ratio (PER) in the health industry listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. This type of research is quantitative with secondary data through health industry financial reports listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The population in this study was 33 companies. The sampling technique used purposive sampling to obtain 11 companies. The statistical tests used are descriptive statistics, classical assumption tests, coefficient of determination, multiple regression analysis and partial t test with results: 1) Hypothesis test results show that DAR (Leverage) has no effect on PER (Company Value). 2) DER (Leverage) has no effect on PER (Company Value). 3) Dividend Yield (Dividend Policy) has no effect on PER (Company Value). 4) Dividend Payout Ratio (DPR) (Dividend Policy) has an effect on PER (Company Value). 5) Dividend per Share (DPS) (Dividend Policy) has an effect on PER (Company Value).
KEPUASAN PELANGGAN SEBAGAI HASIL DARI E-SERVICE QUALITY, BRAND IMAGE, DAN PROMOSI PADA PENGGUNA E-COMMERCE Yahya Yahya; Endang Ranitawati
J-MACC Vol 8 No 1 (2025): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v8i1.10505

Abstract

The development of e-commerce in Indonesia is experiencing rapid growth, one of which is evidenced by the increasing number of users on the Lazada platform. In facing increasingly competitive market competition, customer satisfaction becomes an important aspect that service providers must pay attention to. This research aims to analyze the influence of e-service quality, brand image, and promotion on customer satisfaction among Lazada e-commerce users. This type of research is classified as quantitative research. The population in this study is active users of the Lazada e-commerce platform in the Sidoarjo area. Because the population size is not known for certain (infinite population), the sample determination was carried out using the Lemeshow formula, resulting in a sample size of 96 respondents. The sampling technique used is purposive sampling, with primary data collection through questionnaires. Data were analyzed using multiple linear regression analysis with the help of SPSS version 25 software. The regression analysis results showed that the variables of e-service quality, brand image, and promotion have a positive and significant impact on customer satisfaction. These findings underscore the importance of improving e-service quality, brand image, and effective promotion in enhancing customer satisfaction among Lazada e-commerce users.
ANALYSIS OF ENVIRONMENTAL SCARCITIES, ENTREPRENEURIAL ADAPTATION, AND INSTITUTIONAL GAPS IN SMALL-SCALE ENTERPRISES IN NIGERIA Kayode David Kolawole
J-MACC Vol 8 No 1 (2025): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v8i1.11777

Abstract

This study examines the intricate relationship between the business environment and the performance of small-scale enterprises (SSEs) in Ibadan North, Nigeria. Grounded in systems theory and resource-based view, the research conceptualizes the operating environment as a "constraint frontier" that defines the limits of entrepreneurial possibility. Through a descriptive survey design, data were collected from 250 entrepreneurs, managers, and staff using structured questionnaires, with analysis conducted via descriptive statistics and Chi-square tests. Findings reveal that environmental factors—particularly access to credit, infrastructural deficiencies, and unstable government policies—constitute binding constraints that significantly impede SSE performance. Statistical evidence confirms significant relationships between external environmental factors and performance (χ²=195.023, p=0.000), socio-cultural factors and patronage (χ²=82.877, p=0.000), and government policy and enhanced performance (χ²=126.108, p=0.000). Despite these challenges, SSEs demonstrate remarkable adaptive resilience through strategies prioritizing customer satisfaction, workforce training, and operational flexibility. The study identifies critical institutional gaps in financial intermediation, infrastructure provision, and policy coherence that perpetuate environmental scarcities. The research concludes that sustainable SSE development requires targeted institutional reforms that systematically lower transaction costs, mitigate risks, and expand the entrepreneurial opportunity space. Policy recommendations emphasize the need for credit market innovations, strategic infrastructure investment, and stable regulatory frameworks to transform the constraint frontier into an enabling ecosystem for SSE growth and economic development.
LINKING REMUNERATION STRATEGIES TO EMPLOYEE ENGAGEMENT AND PRODUCTIVITY: EVIDENCE FROM MERIT PAY, BONUSES, AND GAIN SHARING SCHEMES Oloruntoba Oyedele
J-MACC Vol 8 No 1 (2025): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v8i1.11780

Abstract

This study examines the relationship between four performance-based pay mechanisms, including merit pay, individual performance bonuses, gain sharing, and group performance incentives, and employee work behaviour. Using statistical analysis, the results reveal strong and significant correlations across all mechanisms, with coefficients of determination ranging from 0.726 to 0.898 and significance levels well below the 0.01 threshold. The findings reject the null hypotheses in all cases, indicating that performance-linked remuneration systems substantially influence employee behavioural outcomes, including work engagement, punctuality, teamwork, and reductions in counterproductive behaviour. Respondent feedback further corroborates the quantitative results, highlighting that merit pay motivates performance improvements across all employee levels, individual bonuses foster engagement and reduce absenteeism, and gain sharing promotes commitment and willingness to exceed role expectations. While group performance incentives enhance collaboration, they may also risk demotivating top performers when individual contributions are overlooked. The study concludes that integrating diverse performance-based pay strategies can positively shape employee behaviour, though organisations must manage fairness perceptions to maximise their effectiveness.

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