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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 159 Documents
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PENGARUH INTELLECTUAL CAPITAL, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN PERUSAHAAN Eufrasia Ogi Danta Putri; Yulia Setyarini
J-MACC Vol 7 No 1 (2024): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i1.4860

Abstract

The development and globalization of technology, marked by a shift in technology from the era of hard automation to the era of smart technology, therefore intangible assets are very important. Therefore, companies are increasingly focusing on knowledge assets. One of the approaches used to assess and measure knowledge assets is Intellectual Capital (IC). In order for the main goals of the company to be achieved, the company gives authority to managers to manage the company properly. However, if it is only given to one party, then that party will tend to seek benefits for himself. So that it is necessary to have an oversight of the management without adding to the agency cost with ownership by other institutions, namely institutional ownership. The method used in this study is to use the VAIC formula to calculate intellectual capital, the institutional ownership ratio formula, and the managerial ownership ratio, as well as the ROA formula to calculate a company's financial performance. The research object chosen is a non-cyclical consumer manufacturing company because this company is not affected by economic growth so that the results can focus on the variables studied, that is intellectual capital (X1), Institutional Ownership (X2), and Managerial Ownership (X3). The results of this study indicate (1) intellectual capital has an effect on the financial performance of manufacturing companies, (2) institutional ownership have no effect on financial performance of manufacturing companies, (3) managerial ownership have no effect on financial performance of manufacturing companies.
PERAN FINANCIAL CAPABILITY DAN FINANCIAL SECURITY DALAM MENINGKATKAN FINANCIAL SATISFACTION PEMILIK UMKM SEKTOR PARIWISATA DI MADURA Mayada Pasha Umairoh; M. Boy Singgih Gitayuda; Purnamawati Purnamawati
J-MACC Vol 7 No 1 (2024): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i1.5116

Abstract

This article discusses the roles of financial capability and financial security in enhancing the financial satisfaction of Micro, Small, and Medium Enterprises (MSMEs) in the tourism sector in the Madura Region. Tourism in Madura holds significant economic potential, with MSMEs playing a crucial role in local economic development. Financial satisfaction serves as a subjective indicator of an individual's financial well-being. This study employs a descriptive approach using a quantitative method. The results of multiple linear regression analysis indicate that both financial capability and financial security exert a positive and significant influence on financial satisfaction. These findings substantiate the research hypothesis and underscore the importance of enhancing financial capability and financial security among tourism MSME owners in Madura. They offer valuable insights for MSME owners, local governments, educational institutions, and other stakeholders, facilitating the support of growth in the tourism sector MSMEs in Madura.
PERILAKU VARIETY SEEKING GENERASI Z SERTA DAMPAKNYA TERHADAP BRAND SWITCHING Lina Budiarti; Rena Feri Wijayanti
J-MACC Vol 7 No 1 (2024): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i1.5678

Abstract

Variety seeking behavior is often found in generation Z. This research aims to explore the influence of variety seeking behavior in generation Z on brand switching. This research is an explanatory research type involving 58 respondents selected using a purposive sampling technique from the population of students who use fragrance products. The criteria used in selecting respondents were that respondents purchased and used fragrance products of at least two different brands, and respondents were individuals from generation Z. The hypothesis testing technique was carried out using a simple linear regression analysis method. The research results show that generation Z's variety seeking behavior has a positive effect on brand switching.
PENGARUH KEPEMIMPINAN, KOMPENSASI, DAN KOMITMEN ORGANISASIONAL TERHADAP TURNOVER INTENTION KARYAWAN DI PERUSAHAAN KONTRAKTOR TAMBANG MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING Muhammad Shohib; Kemal Farouq Mauladi; Mohammad Yaskun
J-MACC Vol 7 No 1 (2024): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i1.6308

Abstract

Human resources has the most important role for companies in various aspects, from policy makers to technical personnel for operational activities. The occurrence of turnover intention is the most important disruption factor in human resource management. An employee's decision to leave the job is influenced by many factors. This research aims to analyze the influence of leadership, compensation and organizational commitment on employee turnover intention at PT. Bangun Arta Hutama through job satisfaction as an intervening variable. The sample in this research was 123 BAMA employees in the operations and maintenance division. Data collection was carried out using a survey approach (digital questionnaire). The number of samples in this study was 123 employees. Test the research instrument using SPSS while testing the measurement model (Outer Model) and structural model (Inner Model) using SMART-PLS. The research results show that leadership has a significant negative effect on turnover intention. Compensation has a significant negative effect on turnover intention. Organizational commitment does not have a significant effect on turnover intention. Job satisfaction has a significant negative effect on turnover intention. Leadership and compensation can reduce turnover intention by increasing job satisfaction. Organizational commitment cannot reduce turnover intention through job satisfaction. This indicates that the increase in performance satisfaction and the desire of BAMA employees to change places of work is not influenced by organizational commitment.
PENGARUH IKLAN DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN MELALUI MINAT BELI SEBAGAI VARIABEL INTERVENING PADA UD ANUGERAH GRESIK Ali Muhajir
J-MACC Vol 7 No 1 (2024): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i1.6365

Abstract

This research aims to determine the influence of advertising and price on purchasing interest, the influence of advertising and price on purchasing decisions, the influence of advertising on purchasing decisions through purchasing interest as an intervening variable and the influence of price on purchasing decisions through purchasing interest as an intervening variable at UD. Gresik Award. This research used the Purposive Sampling method with the Slovin formula so that 93 respondents could be obtained. The research was carried out with partial tests and path analysis using SPSS 25. The results of the coefficient of determination test based on the R Square value show that advertising, price and purchasing interest influence purchasing decisions by 41.4%. The results of the research show that advertising influences purchasing interest, price influences purchasing interest, advertising influences purchasing decisions, price influences purchasing decisions, advertising influences purchasing decisions through purchasing interest as an intervening variable and price influences purchasing decisions through purchasing interest as a variable. intervening.
PENGARUH PROFITABILITAS, UMUR PERUSAHAAN DAN FINANCIAL LEVERAGE TERHADAP UNDERPRICING SAHAM INITIAL PUBLIC OFFERING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019- 2022 Ani Setyorini; Novi Darmayanti; Fatichatur Rachmaniyah
J-MACC Vol 7 No 1 (2024): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i1.6394

Abstract

Current business progress and developments make it easy for people to recognize various investments, one of which is stocks. Investors can find out several terms in purchasing shares, one of which is the initial public offering (IPO) which is used by companies to obtain additional capital obtained from investors. This study aims to determine the effect of profitability, firm age and financial leverage on the underpricing of Initial Public Offering shares. Using a quantitative research method using a sample of 21 companies that experienced stock underpricing in 2019-2022. The data analysis technique in this study used multiple linear regression analysis using SPSS version 26. This research tested using the t test and F test. The results of this study indicate that partially profitability, firm age and financial leverage have a significant effect on initial public offering stock underpricing. Simultaneously profitability, firm age and financial leverage have a significant effect on initial public offering stock underpricing.
PENGARUH PELAKSANAAN ETIKA PROFESI DAN KECERDASAN EMOSIONAL TERHADAP PENGAMBILAN KEPUTUSAN BAGI AUDITOR Arma Mulawaty Ramadhan; Masriani Mahyuddin; Hadriana Hanafie
J-MACC Vol 7 No 1 (2024): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i1.6395

Abstract

In the business world, auditors are often considered to be deviating from moral activity because their ethics and obligations as professionals are not implemented properly. The role and responsibility of the auditor to the public interest is really the basis for the existence of the profession of auditor. The ethics of the profession has a significant influence on decision-making for the auditor. In addition to ethics in the profession, an accountant is also required to have good emotional intelligence. Emotional intelligence (EQ) is the ability of a person to regulate his or her emotional life, maintain emotional alignment and expression through self-awareness skills, self-control, self motivation, empathy and social skills. The study aims to test and analyse evidence on the influence of professional ethics and emotional intelligence on decision-making for auditors. This research uses a survey method using primary data obtained from the questionnaire. The population in this study is the entire auditor who works at the office of the Financial Supervisory Authority and Development of the South Sulawesi Representative. The sample in the study consisted of 61 auditors consisting of 32 male and 29 female respondents. Analysis of research data using double linear regression analysis with SPSS program version 26. The results of this study show that professional ethics has a positive and significant influence on decision-making for auditors, emotional intelligence has a negative and significant impact on decision making for auditors.
EMPLOYER BRANDING: COMPANY REPUTATION AND ORGANIZATIONAL ATTRACTIVENESS TO ATTRACT TALENTED EMPLOYEES Rini Safitri; Khusnul Rofida Novianti
J-MACC Vol 7 No 1 (2024): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i1.6417

Abstract

Employer branding is a strategy for attracting and retaining exceptional employees with the purpose of differentiating and creating a unique employment experience. In order to find the best talent, the company needs to pay attention to its reputation and maintain organizational attractiveness from its website recruitment to attract talented employees. This study proposed that employer branding and website recruitment mediated the effect of company reputation on to intention to apply for talented employees in Indonesia’s generation Z using 100 respondents. Data was analyzed using partial least square (PLS) software. The result of this study revealed that employer branding has an insignificant effect on intention Meanwhile, company reputation and website recruitment significantly affect the intention to apply for talented employees.
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.

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