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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 159 Documents
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PENGARUH STRUKTUR KEPEMILIKAN DAN KINERJA KEUANGAN TERHADAP AGRESIVITAS PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL INTERVENING Rizki Andreani; Wirmie Eka Putra; Fitrini Mansur
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.v8i1.8635

Abstract

This study aims to determine the influence of ownership structure and financial perfomance on tax agressiveness through company size as an intervening variabel in empirical studies of sectoral companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The data used in this study is secondary data in the form of an annual report ehich is accessed through the www.idx.xom and related company websites which are used as samples and use the data colection method by way of documentation. The data analysis method used in this study is the Partial Least Square - Structural Equation Modelling (PLS-SEM) method which is component-based or variance using SmartPLS software. The results of this study show that the ownership structure through foreign share ownership and public or public ownership does not have a significant effect on tax aggressiveness. The size of company through total assets, the amount of profit, and the number of employees do not have a significant effect on tax aggressiveness. Meanwhile, financial performance through leverage and profitability has a ownership structure and financial performance against tax aggressiveness.
PERAN KOMPENSASI FINANSIAL DAN NON FINANSIAL DALAM MENINGKATKAN RETENSI KARYAWAN Fathya Jihan Natasya; Nafiah Ilhamah Qurratu'aini; Rizal Idul Fitrianto
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.v8i1.8711

Abstract

Compensation, both financial and non-financial, plays a crucial role in enhancing employee retention. Financial compensation such as competitive salaries, bonuses, and performance-based incentives provide rewards for employees' contributions and create a sense of fairness, which is essential for attracting and retaining talent within the company. Meanwhile, non-financial compensation such as recognition, career development opportunities, work flexibility, and a supportive work environment plays a vital role in building strong emotional bonds between employees and the company, which in turn enhances their loyalty and motivation. Both types of compensation affect satisfaction, loyalty, and employee turnover rates. The implementation of transparent, fair, and relevant compensation policies can reduce turnover and foster a positive work climate. A good policy also helps improve the relationship between management and employees and supports the achievement of the company's long-term strategic goals. By designing an effective compensation system, companies can ensure organizational sustainability and success through increased employee retention, who are committed and motivated to contribute optimally.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA MELALUI PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) Sulis Septiani; Wirmie Eka Putra; Fitrini Mansur
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.v8i1.8797

Abstract

This study aims to determine the factors that affect the accountability of village fund management through the application of the Village Financial System (Siskeudes) as an intervening variable. The population in this study were all village officials in the Pemayung District area totaling 18 villages with the criteria for respondents, namely the Village Head, Village Secretary, Head of Financial Affairs (Village Treasurer), and Chairman or Member of BPD. The research sample was selected using saturated sampling with a sample size of 72 respondents. This research method uses quantitative techniques. This study uses primary data obtained by distributing questionnaires to respondents. This research data analysis technique uses PLS-SEM with SmartPLS software. The results showed that the role of village officials and community participation had no effect on the accountability of village fund management while the competence of village officials and the application of Siskeudes had a positive effect on the accountability of village fund management. The role of village officials has a positive effect on the application of Siskeudes. The competence of village officials has a negative effect on the application of Siskeudes. Community participation has no effect on the application of Siskuedes. The role of village officials and the competence of village officials affect the accountability of village fund management through the application of Siskeudes. Community participation has no effect on the accountability of village fund management through Siskeudes.
THE EFFECT OF AUDIT QUALITY, RETURN ON ASSET, AND NET PROFIT MARGIN ON INCOME SMOOTHING WITH FINANCIAL LEVERAGE AS A MODERATION VARIABLE Novi Darmayanti; Siti Shoimah; Tasya Lailatul Firdaus
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.v8i1.8996

Abstract

Income smoothing is an action carried out deliberately to reduce profit fluctuations in carrying out company per-formance reporting, so that it appears stable and healthy in the eyes of investors. This research aims to obtain em-pirical evidence about the influence of audit quality, return on assets, and net profit margin on income smoothing with financial leverage as a moderating variable. The sample in this research uses secondary data obtained from the financial reports of companies in the consumer goods industry sector listed on the Indonesian Stock Exchange (BEI) from 2020 to 2023. This type of research is quantitative research. The sampling method used purposive sampling and 20 companies were sampled during the 4 years of research with a total of 80 observation data. The analysis technique used in this research is using logistic regression analysis with the help of SEM-PLS 2024 soft-ware. The results of this research partially show that audit quality, return on assets and financial leverage have a significant and influential effect on income smoothing practices, while net profit margin has no effect on income smoothing and financial leverage cannot strengthen the relationship between audit quality, return on assets and net profit margin on income smoothing.
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, CASH HOLDING TERHADAP NILAI PERUSAHAAN PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Yenni Zanuba Arifah; Laely Aghe Africa
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.v8i1.9184

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas, leverage, profitabilitas, cash holding terhadap nilai perusahaan. Sebanyak 161 data yang digunakan dalam penelitian ini berupa laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2016 sampai dengan 2020. Penelitian ini menggunakan metode kuantitatif dan analisis regresi linier dengan SPSS Versi 20. Hasil penelitian ini menunjukkan bahwa likuiditas, leverage, profitabilitas, cash holding berpengaruh terhadap nilai perusahaan. Penelitian ini diharapkan dapat menjadi pedoman bagi perbankan dalam mengambil kebijakan terhadap kinerja perusahaan yang diukur dengan likuiditas, leverage, profitabilitas, cash holding yang diukur dengan nilai perusahaan, sehingga bank umum konvensional devisa memiliki pedoman tersendiri dalam menentukan kebijakan.
SOCIAL AND ENVIRONMENTAL INFORMATION QUALITY ATTRIBUTES AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING COMPANIES IN NIGERIA. Saka Tunde Abdulsalam; Olanrewaju Atanda Aliu
J-MACC Vol 8 No 2 (2025): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v8i2.9240

Abstract

Abstract The perceptions of public concerning companies voluntary environmental and social information disclosure (ESID) is that the report is a mere public relation exercise which lack the information quality attributes required for making investment choice that can impact company’s financial performance. In view of this observation, this study investigated ESID quality of listed manufacturing companies in Nigeria (LMCN) based on the information quality framework of Global Reporting Initiative (GRI, G3) and examine the impact on operating cash flow (OCFL) for the period 2011-2018. Ex–Post Facto research design was used and data collected from annual reports and accounts of forty-seven (47) LMCN were analyzed based on the Random effect regression analysis. The regression result uncovered that quality of environmental and social information disclosure of LMCN substantively and clearly communicated their sustainability achievement, as a consequence sustainability conscious investors and other stakeholders were motivated to patronize and provide finance capital that improved companies OCFL. The study concluded that reasonable investment in social and environmental activities and sufficient disclosure that follow GRI quality guidelines would boost sales growth and as well attract finance capital that would improve company financial success indicated in OCFL. The study recommended that substantive investment in sustainability matter and positive disposition towards quality disclosure that reflects accountability and transparency would improve company reputation and attract investments fund of sustainability friendly investors which may improve company OCFL.
PENGARUH KINERJA PERANGKAT DESA TERHADAP KEPUASAN MASYARAKAT DI DUSUN LOPANG DESA LOPANG KECAMATAN KEMBANGBAHU KABUPATEN LAMONGAN Sofia Tri Septiawati; Imam Syafii
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.v8i1.9243

Abstract

Tujuan dari penelitian ini adalah untuk mendiskripsikan pengaruh kinerja perangkat desa terhadap kepuasan masyarakat Dusun Lopang. Pengumpulan data dilakukan dengan menggunakan kuesioner, dokumentasi dan wawancara kepada 52 responden. Analisis data pada penelitian ini menggunakan analisis data deskripsi kualitatif. Teknik sampling yang dipakai adalah simple random sampling, dimana memilih anggota sampel dilakukan secara acak.dengan mengambil anggota sampel dari dua rukun tetangga di Dusun Lopang. Hasil analisis membuktikan bahwa kinerja perangkat desa berpengaruh terhadap kepuasan masyarakat di Dusun Lopang
RISK MANAGEMENT AND CASH WAQF DEVELOPMENT STRATEGY IN ISLAMIC MICROFINANCE INSTITUTIONS: EMPIRICAL EVIDENCE FROM EAST JAVA MAWAR COOPERATIVE Khotib Khotib; Ariefah Sundari; Siti Lathifatus Sun'iyah
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.v8i1.9302

Abstract

This study examines risk management and cash waqf development strategies in Islamic microfinance institutions, with empirical evidence from the Mawar Cooperative in East Java. The background of this research stems from the growing importance of cash waqf as a sustainable financial instrument in Islamic finance, particularly in microfinance institutions that aim to balance social and economic objectives. The Mawar Cooperative, as a registered nazhir (waqf manager), has successfully managed and developed cash waqf through direct and indirect investments, demonstrating a unique model for other institutions. The objective of this study is to analyze the risk management practices and strategic approaches employed by the Mawar Cooperative in optimizing cash waqf for community development. Using a qualitative case study method, the research collects data from financial reports, waqf distribution records, and interviews with cooperative stakeholders. The findings reveal that the Mawar Cooperative employs a dual investment strategy—direct investments in member financing and indirect investments through partnerships with Islamic financial institutions—to mitigate risks and ensure sustainable returns. The discussion highlights the cooperative’s adherence to regulatory frameworks, transparency, and innovative waqf utilization in education, da’wah, and economic empowerment. The novelty of this study lies in its empirical focus on a microfinance institution’s role in cash waqf management, offering practical insights for policymakers and Islamic financial entities. The study concludes that effective risk management and strategic waqf development can enhance financial sustainability and social impact, providing a replicable model for similar institutions.
EFFECT OF FORENSIC AUDITING ON THE FINANCIAL PERFORMANCE OF QUOTED FOOD AND BEVERAGE FIRMS IN NIGERIA Ahmed Oluwatobi Adekunle
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.v8i1.9304

Abstract

The number of financial and economic fraud cases have increased recently, but fraud is a dynamic phenomenon, and new ways to mislead people, businesses and society at large. The aim of this study is to determine the effect of forensic auditing on the financial performance of quoted food and beverage firms in Nigeria. The research design employed in this study is ex-post facto research. ex-post facto research determines the cause-effect relationship among variables. The study applies secondary data, the statistical tool used to test the hypothesis was STATA 13 statistical software, using coefficient of correlation which is a good measure of relationship between two variables. The study revealed that forensic auditing has a positive and statistically significant effect on ROA, ROE, and EPS of food and beverage firms quoted on the floor of Nigerian stock exchange at 5% level of significance. The study recommends that to boost profitability, management of food and beverage companies should prioritize and improve the use of forensic audit data. Secondly, if fraud is discovered, the investigation should be carried out by qualified professionals like Professional Forensic Auditors and fraud examiners, and if there is evidence of fraud, appropriate disciplinary action should be taken in compliance with the public service rules. The investigation should also follow the correct forensic audit procedures
RISK MANAGEMENT AND PERFORMANCE OF FINANCIAL INSTITUTIONS IN NIGERIA: EVIDENCE FROM FINANCIAL FIRMS IN ILORIN Emmanuel Imuede Oyasor
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.v8i1.9313

Abstract

The financial sector is an integral part of the economy, playing a vital role in the overall economic development of a nation, but financial institutions in this sector face a myriad of risks. The risk management process consists of a series of steps, which are establishing the context, identifying, analyzing, assessing, treating, monitoring and communicating risks, which allow continuous improvement of decision making. Hence, the purpose of this study is to examine the impact of risk management on the performance of financial institutions, a case study of some selected financial institutions in Ilorin Kwara State. Additionally, this study employed the survey method with a qualitative approach and the population is 530 of which the sample of 273 questionnaires was distributed among the respondents which comprise of the staffs of Access Bank, Stanbic IBTC Bank and GTCO Bank branches in Ilorin Metropolis. However, a total of 242 copies of questionnaires was successfully filled and returned for analysis. This study therefore utilized simple regression in data analysis with the aid of statistical package for social sciences (SPSS) version 20. Consequently, this study reveals that risk transfer has significant relationship with financial performance in some selected banks in Ilorin, Kwara State with 0.000 level of significance. The study also discovered that risk selection has significant impact on financial performance of some selected banks in some selected banks in Ilorin, Kwara State in with 0.000 level of significance. Hence, this study therefore recommends that Access Bank, Stanbic IBTC Bank and GTCO Bank and other financial institutions manage its risk effectively in such a way that transparency and reduced loss can be achieved; with this the organizations will be able to secure higher return of investment and reduced potential risk. Also, financial firms should consider assumption of loss responsibilities in order to limit higher losses from a given risk, as this will generate an expected return and financial productivity. It was also suggested that the Access Bank, Stanbic IBTC Bank and GTCO Bank and other financial institutions should secure adequate reserves to manage potential credit loses, as this will them to achieve financial health and business stability in the long run. .

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