Articles
159 Documents
<![CDATA[Pengaruh Pemasaran Elektronik, Media Sosial Dan Pemasaran Digital Terhadap Keputusan Pembelian Pada Toko KZ All Shop Kota Bengkulu ]]>
<![CDATA[Cindy Alvionia Alvionia]]>;
<![CDATA[Markoni Markoni]]>;
<![CDATA[Fauzan Fauzan]]>
<![CDATA[ J-MACC Vol 6 No 2 (2023): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52166/j-macc.v6i2.4491
<![CDATA[Studi mengetahui pengaruh pemasaran elektronik (X1), media sosial, (X2), dan pemasaran digital (X3) terhadap keputusan pembelian (Y) konsumen Toko KZ All Shop Kota Bengkulu. Dengan menggunakan metode skala Likert, mereka menyebarkan kuesioner kepada responden. metode penelitian metode kuantitatif populasi diambil penelitian ini semua konsumen toko di Toko KZ All Shop Kota Bengkulu pada bulan Januari 2023 Sampel penelitian ini adalah 200 responden dan telah memenuhi kriteria kecukupan ukuran sampel. Teknik sampling yang digunakan adalah metode accidental sampling. data yang diperoleh penelitian ini akan diolah dengan menggunakan software SPSS 20. analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda uji asumsi klasik dan pengujian hipotesis Hasil penelitian menunjukkan bahwa: pemasaran elektronik (X1) berpengaruh signifikan terhadap hasil keputusan pembelian (Y), media sosial (X2) berpengaruh signifikan terhadap hasil keputusan pembelian (Y) pemasaran digital (X3), pengaruh secara simultan terhadap hasil keputusan pembelian (Y) ) secara keseluruhan terdapat pengaruh pemasaran elektronik media sosial dan pemasaran digital terhadap keputusan pembelian pada Toko KZ All Shop Kota Bengkulu.]]>
<![CDATA[PENGARUH FAKTOR PSIKOLOGIS KONSUMEN SEBAGAI PENDORONG KEPUTUSAN PEMBELIAN ONLINE ]]>
<![CDATA[Rena Feri Wijayanti]]>;
<![CDATA[Tri Yulistyawati Evelina]]>;
<![CDATA[Lina Budiarti]]>;
<![CDATA[Joni Dwi Pribadi]]>
<![CDATA[ J-MACC Vol 6 No 2 (2023): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52166/j-macc.v6i2.4773
<![CDATA[The research's purpose is to examine the effect of consumers' psychological factors consist of motivation, perception, learning, beliefs, and attitudes toward online purchase decisions. This research focuses on Gen Z in the Malang Raya that have made purchases through the marketplace especially Shopee which is not deeply studied yet on previous research. The sample of this research is 97 respondents by purposive sampling. Data analysis has conducted by multiple linear regression. Finding of this research is a phycological factor has a significant effect on online purchase decisions.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM DALAM MEMBAYAR PAJAK DI KPP PRATAMA SURABAYA MULYOREJO ]]>
<![CDATA[Yunita Setiawati]]>;
<![CDATA[Yulia Setyarini]]>
<![CDATA[ J-MACC Vol 6 No 2 (2023): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52166/j-macc.v6i2.4859
<![CDATA[Taxes play a very important role in state life, so the government makes various efforts to increase state income. One way is by implementing an independent statistical system, but this also makes tax revenues very dependent on taxpayers' awareness and compliance with their tax obligations. Therefore, this research aims to determine the factors that influence taxpayer performance. This research is quantitative research. The sample used in this research is MSME taxpayers who pay taxes to KPP Pratama Mulyorejo in Surabaya. The sampling method is random sampling. The number of small, medium and micro business taxpayers who filled out the questionnaire was 100 people. The results of this research show that variables such as tax awareness, knowledge and understanding of tax regulations, tax rates, and tax audits have an impact on MSME taxpayer compliance, while tax authorities and tax sanctions have an impact on MSME compliance.]]>
<![CDATA[PENGARUH EPS, PER DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI MEDIASI PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Reza Cholifah Dwi Yulianti]]>;
<![CDATA[Yoosita Aulia]]>;
<![CDATA[Alberta Esti Handayani]]>
<![CDATA[ J-MACC Vol 6 No 2 (2023): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52166/j-macc.v6i2.4873
<![CDATA[Penelitian bertujuan: Untuk menguji dan membuktikan pengaruh Earning Per Share,, Price Earning Ratio dan Leverage terhadap profitabilitas; Untuk menguji dan membuktikan pengaruh Earning Per Share, Price Earning Ratio, Leverage dan Profitabilitas terhadap nilai perusahaan; Untuk menguji dan membuktikan mediasi Profitabilitas pada pengaruh Earning Per Share terhadap nilai perusahaan; Untuk menguji dan membuktikan mediasi Profitabilitas pada pengaruh Price Earning Ratio terhadap nilai perusahaan; Untuk menguji dan membuktikan mediasi Profitabilitas pada pengaruh leverage terhadap nilai perusahaan. Hasil penelitian menunjukan bahwa Earning Per Share dan Price Earning Ratio berpengaruh positif terhadap Profitabilitas dan Leverage tidak berpengaruh terhadap Profitabilitas; Earning Per Ratio, Leverage dan Profitabilitas berpengaruh positif terhadap Nilai Perusahaan dan Earning Per Share tidak berpengaruh terhadap Nilai Perusahaan; Profitabilitas mampu memediasi pengaruh Earning Per Share dan Price Earning Ratio terhadap. Nilai Perusahaan dan Profitabilitas tidak mampu memediasi. pengaruh Leverage terhadap. Nilai Perusahaan.]]>
<![CDATA[PENGARUH ENTREPRENEURIAL SPIRITUALITY DAN SOCIAL MEDIA ADOPTION TERHADAP KEBERLANJUTAN KINERJA UMKM DENGAN MEDIASI KAPABILITAS INOVASI ]]>
<![CDATA[Siti Shoimah]]>;
<![CDATA[Ali Muhajir]]>;
<![CDATA[Muhammad Rosyid]]>
<![CDATA[ J-MACC Vol 6 No 2 (2023): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52166/j-macc.v6i2.4904
<![CDATA[Globalisasi, sistem komputerisasi dan kemajuan teknologi mengharuskan UMKM (Usaha Mikro, Kecil dan Menengah) untuk mengadopsi sosial media dengan tujuan meningkatkan kapabilitas inovasi sehingga tercipta keberlanjutan kinerja UMKM. Tujuan penelitian ini untuk menjelaskan pengaruh Entrepreneurial Spirituality, Social Media Adoption terhadap keberlanjutan kinerja UMKM di Kawasan wisata religi Sunan Drajat Lamongan dengan mediasi kapabilitas inovasi. Jenis penelitian ini menggunakan Data yang digunakan dalam penelitian ini adalah Explanatory Research dengan menyebarkan kuesioner kepada 132 pelaku UMKM yang tergabung Paguyuban Singomengkok. Metode yang digunakan untuk menganalisis data adalah analisis deskriptif dan PLS (Path Least Square). Berdasarkan analisis deskriptif, dari 132 pelaku UMKM, 88 di antaranya adalah perempuan dengan rentang usia 26 sampai 35 tahun. Hasil analisis SEM-PLS menunjukkan bahwa Entrepreneurial Spirituality, Social Media Adoption mampu meningkatkan keberlanjutan kinerja UMKM dengan meningkatkan kemampuan berinovasi produk dan juga pelayanan kepada konsumen.]]>
<![CDATA[PENGARUH LITERASI KEUANGAN DAN RISK TOLERANCE TERHADAP KEPUTUSAN INVESTASI ]]>
<![CDATA[Sherli Wahyuni Dwi Afriani]]>;
<![CDATA[Isnurhadi Isnurhadi]]>;
<![CDATA[Yuliani Yuliani]]>
<![CDATA[ J-MACC Vol 6 No 2 (2023): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52166/j-macc.v6i2.4906
<![CDATA[Investment decision is a person's decision to allocate funds to a certain asset with the aim of obtaining profits in the future. This research aims to examine the influence of financial literacy and risk tolerance on investment decisions. The population in this research are investors in South Sumatra. The sampling technique used is Probability Sampling, namely the slovin formula so that in this study the sample used was 400 respondents. This research was conducted using a quantitative method, the data used was by distributing questionnaires to respondents through online or offline. This research variable consists of X1 financial literacy, X2 risk tolerance, and Y investment decisions. This study uses 2 hypotheses. The data analysis technique uses Structural Equation Modeling (SEM) with the use of SmartPLS software.The results of this research show that financial literacy has a significant effect on investment decisions. Risk tolerance also has a significant effect on financial behavior. Apart from that, financial behavior is able to mediate the relationship between risk tolerance and investment decisions. The better the financial literacy an investor has, the better the quality of the investment decisions they will take. And the higher the risk tolerance level of investors, the higher the preference level of investment decisions that investors are willing to take, so that the higher the level of risk that will be borne.]]>
<![CDATA[ANALISIS PENGARUH GAYA KEPEMIMPINAN, DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DI PT. SUNAN DRAJAT LAMONGAN ]]>
<![CDATA[Ahmad Yani Syaikhudin]]>;
<![CDATA[Ariefah Sundari]]>;
<![CDATA[Ahmad Fathur Rozi]]>
<![CDATA[ J-MACC Vol 6 No 2 (2023): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52166/j-macc.v6i2.5061
<![CDATA[ABSTRACT In the current era of globalization, almost all companies follow business competition that needs to be tight this is done for competitive competition, this is where the role of human resources will compete for quality and performance capacity to find out otherwise or vice versa. Research conducted to understand leadership style, work discipline and the environment on the performance of employees at PT. Sunan Drajat Lamongan. This research is a quantitative research. The population in this study is the company PT. Sunan Drajat Lamongan with 50 respondents. This research data analysis technique uses multiple linear regression analysis. The results showed that (1) leadership style had a significant effect on employee performance at PT. Sunan Drajat Lamongan. (2) Significant work discipline on employee performance at PT. Sunan Drajat Lamongan. (3) The work environment is significant on the performance of employees at PT. Sunan Drajat Lamongan. (4) simultaneously leadership style, work discipline and work environment significantly influence employee performance at PT. Sunan Drajat Lamongan.]]>
<![CDATA[PENGARUH PENERAPAN MANAJEMEN RESIKO BISNIS DALAM BISCOTTI CAKERY & COFFEE ]]>
<![CDATA[Cristina Cristina]]>;
<![CDATA[Cindy Cindy]]>;
<![CDATA[Dennys Ng]]>;
<![CDATA[Jeffrey Andelson]]>;
<![CDATA[Thalia Wang]]>
<![CDATA[ J-MACC Vol 7 No 1 (2024): April ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52166/j-macc.v7i1.4224
<![CDATA[Café is one of the popular businesses among the public because it offers a comfortable place to relax while enjoying drinks and snacks. However, like other businesses, cafes also face risks that need to be managed well to operate efficiently and generate optimal profits. One of the risks often faced by cafes is operational risk, such as stock loss, delayed orders, and product quality issues. These risks can lead to financial losses and damage the cafe's reputation if not handled properly. The purpose of this research is to analyze the implementation of business risk management at Biscotti Cakery and Coffee. Data will be collected through in-depth interviews with cafe owners, managers, and employees involved in risk management. Qualitative data will be analyzed using a thematic analysis approach. To ensure the validity of the data, the researcher will use data source triangulation and method triangulation. This will help ensure that the research findings are reliable and valid. The suggestions you've given regarding Biscotti Cakery are very good for improving service and managing risks. Having a strong leader and providing good service to customers are indeed key to success in the food and beverage business. Adding a warning if there is a mistake and offering attractive promotions can also increase customer interest. The use of digital promotions and expanding the menu are also good steps to reach more customers.]]>
<![CDATA[PENGARUH PROMOSI DAN BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN PRODUK SCARLETT PADA MARKETPLACE SHOPEE ]]>
<![CDATA[Suyitno Suyitno]]>;
<![CDATA[Yulie Wahyuningsih]]>;
<![CDATA[Laily Agustin]]>
<![CDATA[ J-MACC Vol 7 No 1 (2024): April ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52166/j-macc.v7i1.4556
<![CDATA[There has been a significant increase in the level of public consumption of goods and services, with the transition of public spending from offline to online, because shopping online is easier, faster and cheaper. This study aims to determine the level of influence of promotions and brand image on purchasing decisions for Scarlett products on the Shopee marketplace. This study uses an explanatory method approach to explain the effect of promotion (X1) and brand image (X2) on purchasing decisions (Y). This study uses descriptive analysis techniques and Multiple Linear Regression Analysis. The number of samples in this study were 100 people. Samples were taken based on non-probability sampling with purposive sampling. Data collection techniques using primary data and secondary data. The results of this study indicate that promotion has a positive and significant effect on purchasing decisions for Scarlett products at the Shopee marketplace as evidenced by the t-count 4.183 > 1.984 t-table and a significance value of 0.000 <0.05; Brand image has a positive and significant effect on purchasing decisions for Scarlett products on the Shopee marketplace as evidenced by the t-count 8.016 > 1.984 t-table and a significance value of 0.000 <0.05; Promotion and brand image simultaneously influence purchasing decisions, as evidenced by the calculated F value of 95,715 > 3,939 F table and a significance value of 0.000 <0.05. The research results can be used by e-Commerce companies to optimize promotional media and build a brand image by maintaining service quality.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI ]]>
<![CDATA[Yupianti Yupianti]]>;
<![CDATA[Erni Yanti Natalia]]>
<![CDATA[ J-MACC Vol 6 No 2 (2023): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52166/j-macc.v6i2.4747
<![CDATA[In the business of world, fraud or deviant behavior is often encountered, one of which is accounting fraud. Accounting fraud is an act that is against the law and is an act of dishonesty committed by someone inside or outside a company. The purpose of this study was to determine the influence of internal control, observance of accounting rules, and individual morality on the tendency toward accounting fraud. The sample used is non-probability sampling by applying a random sampling methodology to 100 company employee respondents in the departments of accounting, finance, purchasing, and the like in Batam City. Multiple linear regression analysis approaches were employed in this study's data analysis to both assess the dependent variable's dependency on each independent variable and the dependent variable's influence on the independent variables. The results of the study show that adherence to accounting rules and individual morality have a partially significant effect on the tendency toward accounting fraud. Internal control partially has no significant effect on the tendency for accounting fraud]]>
