cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nawari
Contact Email
j-macc@unisda.ac.id
Phone
-
Journal Mail Official
j-macc@unisda.ac.id
Editorial Address
-
Location
Kab. lamongan,
Jawa timur
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 119 Documents
 8   9   10   11   12 
PENGARUH PENGEMBANGAN KARIR DAN PROMOSI JABATAN TERHADAP SEMANGAT KERJA PEGAWAI PADA PENGADILAN AGAMA PALEMBANG Rosadianti, Widyta; Valianti, Reva Maria; Damayanti, Reina
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) Octaviyah, Dwi Nazilah; Yuliati, Anik
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 Tri Agustina, Vittya Nirmala; Hidayat, Sjarief
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 Puspitaningrum, Dina Intan; Africa, Laely Aghe
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 Ibrahim, Majeed Ajibola; Gbadebo, Adedeji Daniel; Akande, Joseph Olorunfemi
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 Adekunle, Ahmed Oluwatobi
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 Sari, Winda; Setyarini, Yulia
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 Sutrisno, Marshela; Setyarini, Yulia
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.
ANALISIS KEPUTUSAN KONSUMEN JASA BMT MANDIRI SEJAHTERA JAWA TIMUR Arisandra, Martha Laila; Yuanis, Yuanis; Rahayu, Estri Purwani
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.v7i2.7729

Abstract

This study aims to determine the level of satisfaction of members of the cooperative towards the services of employees of the BMT Mandiri Sejahtera Jawa Timur . This research includes case study research using a qualitative approach. The subjects of this study were members of the BMT Mandiri Sejahtera Jawa Timur. The subjects of this study were members of the BMT Mandiri Sejahtera Jawa Timur. The data collection technique is by interview. In testing the validity of the data, the researcher used source triangulation. The data analysis techniques used are Data Reduction, Data Presentation, and Conclusions and Verification. The results showed that the level of satisfaction of the members of the BMT Mandiri Sejahtera Jawa Timur with the services of thevBMT Mandiri Sejahtera Jawa Timur proposed by the cooperative members was satisfied. As for the level of satisfaction of members of the BMT Mandiri Sejahtera Jawa Timur, the first thing that must be possessed to provide the best service is a good attitude, being friendly to cooperative members and polite to service users. These three attitudes can make customers feel comfortable and happy so they have the opportunity to come back again.

Page 12 of 12 | Total Record : 119

 8   9   10   11   12 

Filter by Year

2018 2024


Reset
Filter By Issues
All Issue Vol 7 No 2 (2024): Oktober Vol 7 No 1 (2024): April Vol 6 No 2 (2023): Oktober Vol 6 No 1 (2023): April Vol 5 No 2 (2022): Oktober Vol 5 No 1 (2022): April Vol 4 No 2 (2021): Oktober Vol 4 No 1 (2021): April Vol 3 No 2 (2020): Oktober Vol 3 No 1 (2020): April Vol 2 No 2 (2019): October Vol 2 No 1 (2019): April Vol 1 No 2 (2018): October Vol 1 No 1 (2018): April More Issue