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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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AN ASSESSMENT OF IFRS REGULATION FRAMEWORK: IMPLICATION FOR PRESENTATION OF FINANCIAL REPORTS AND FINANCIAL INFORMATION USEFUL IN NIGERIA Emmanuel Imuede Oyasor
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.v7i2.9314

Abstract

Accounting regulations specify how companies should maintain records, pertaining to reported income and expenses, to accomplish some goals. In recent times, accounting standards have taken the form of International Financial Reporting Standards (IFRS) - a set of high-quality standards introduced by the International Accounting Standards Board (IASB) in 2001. This investigates the compliance of private in Nigeria on the framework of IFRS regulations. The paper applied the Chi-square to analyst responses from 200 respondents, including accountants and managers, from private in Nigeria. The paper revealed that there is a relationship between IFRS framework and the preparation and presentation of financial reports. Morso, there is a relationship between IFRS frameworks and financial information useful for evaluating performance.
AN ASSESSMENT OF THE MACROECONOMIC DETERMINANTS OF DEMAND FOR LIFE INSURANCE PRODUCTS: EMPIRICAL FROM NIGERIA Adedeji Daniel Gbadebo
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.v7i1.9352

Abstract

Life insurance also serves as a social mechanism for covering expenses related to death and supporting dependents. This study aimed to explore how national income, inflation rates, real interest rates, life expectancy, and dependency ratios influence the demand for life insurance products in Nigeria. A fixed effect model was fitted on sourced data over the period from 1980 to 2023. The paper finds that a positive but statistically insignificant relationship with life insurance demand was observed, indicating a weak impact. Both variables did not significantly affect life insurance demand, supporting the hypothesis that these economic factors have minimal influence. A significant positive relationship with life insurance demand was found. This suggests that as life expectancy increases, so does the demand for life insurance, highlighting the importance of long-term financial planning. A significant negative relationship with life insurance demand was identified, indicating that a higher ratio of dependents to income earners results in lower demand for insurance products. These findings provide a nuanced understanding of the determinants of life insurance demand in Nigeria, emphasizing the varying impacts of socio-economic and demographic factors.
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).
STRATEGI PEMASARAN, MODAL USAHA DAN TEKNOLOGI BUDIDAYA TERHADAP PENINGKATAN PENDAPATAN PETAMBAK UDANG VANAME DI KECAMATAN TURI LAMONGAN Imtinan Widhah Kumala
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.v7i1.9591

Abstract

Indonesia's aquaculture sector continues to play a strategic role in enhancing coastal community welfare, particularly through the cultivation of vannamei shrimp (Litopenaeus vannamei). In recent years, Lamongan Regency—specifically Turi District—has emerged as a prominent shrimp farming center in East Java. However, the physical expansion of shrimp farming has not been matched by a significant improvement in the income of small and medium-scale farmers. This study aims to examine the effect of marketing strategies, business capital, and cultivation technology adoption on farmers' income in vannamei shrimp farming. The research uses an explanatory approach involving 73 respondents selected through purposive sampling. Data were collected via structured questionnaires and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method through SmartPLS 3. The results show that all independent variables have a significant effect on income, both partially and simultaneously. Business capital has the most dominant influence (β = 0.379), followed by marketing strategy (β = 0.341), and cultivation technology (β = 0.312). The model explains 65.2% of the variance in income (R² = 0.652). This study contributes to the literature by integrating marketing, financial access, and technology variables within a localized aquaculture development model. The findings are expected to inform regional policy planning to improve the productivity and welfare of small-scale shrimp farmers.
PENGARUH ONLINE CUSTOMER REVIEW, AFFILIATE MARKETING TERHADAP KEPUTUSAN PEMBELIAN DI TIKTOK SHOP Saifuddin Zuhri; Nawari Nawari; M. Aktsar Al Mubarok
J-MACC Vol 6 No 1 (2023): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v6i1.9651

Abstract

This study aims to examine the influence of online customer reviews and affiliate marketing on purchasing decisions in TikTok Shop, specifically among students of the Faculty of Economics at Universitas Islam Darul ‘Ulum Lamongan (UNISDA). The study population comprised 1,243 students, with a sample size of 93 respondents selected using purposive sampling. The analytical methods used in this research include validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination test. The findings reveal that online customer reviews significantly and positively influence purchasing decisions, as indicated by a t-value of 3.593 > 1.987. Similarly, affiliate marketing has a significant and positive effect, with a t-value of 4.871 > 1.987. The simultaneous effect of both variables on purchasing decisions is also significant, as shown by an F-value of 36.1 > 2.71. The coefficient of determination (R²) is 0.446, indicating that 44.6% of the variance in purchasing decisions can be explained by online customer reviews and affiliate marketing.
STUDI ANALISIS FAKTOR PENENTUAN ESTIMASI BIAYA PRODUKSI DENGAN METODE FULL COSTING STUDI KASUS CV RH CILANGKARA Julian Bahrudin; Mohamad Fatur Ramdan; Nida An Khofiyah
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.v8i2.10140

Abstract

Penelitian ini mengkaji faktor-faktor yang memengaruhi estimasi biaya produksi pada CV RH Cilangkara melalui pendekatan kualitatif studi kasus. Latar belakang penelitian ini berangkat dari praktik perhitungan biaya produksi yang bersifat intuitif, tanpa pencatatan sistematis, sehingga berpotensi menghasilkan estimasi biaya yang tidak akurat dan memengaruhi keputusan strategis perusahaan. Data dikumpulkan melalui wawancara semi-terstruktur, observasi partisipatif, dan dokumentasi terhadap sepuluh informan yang terdiri dari manajer dan pekerja produksi. Analisis data menggunakan pendekatan tematik menghasilkan empat tema utama: (1) estimasi berbasis kebiasaan tanpa kalkulasi, (2) ketidaksadaran terhadap pentingnya biaya overhead, (3) penetapan harga jual berdasarkan pasar, bukan biaya aktual, dan (4) ketiadaan sistem dokumentasi biaya. Penerapan metode full costing menunjukkan bahwa harga pokok produksi mencapai Rp211 per batu bata, sementara harga jual aktual hanya Rp230, jauh di bawah harga ideal dengan margin 30% sebesar Rp275 per unit. Penelitian ini memberikan kontribusi teoritis terhadap penguatan literatur akuntansi biaya pada sektor UMKM, serta implikasi praktis bagi peningkatan efisiensi dan akurasi pengambilan keputusan biaya. Temuan ini juga merekomendasikan perlunya intervensi kebijakan berupa pelatihan manajerial dan penguatan pencatatan biaya di industri kecil.
TRANSFORMASI DIGITAL DAN PEMANFAATAN TEKNOLOGI DALAM MENINGKATKAN EFISIENSI DAN TRANSPARANSI KINERJA INSTANSI PEMERINTAH Hwihanus Hwihanus; Maulidah Narastri; Muhammad Taufiq Hidayat
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.v8i2.10159

Abstract

Digital transformation has become a strategic agenda in strengthening the governance of government institutions. This study aims to analyze the impact of digital technology utilization on improving operational efficiency and performance transparency in government agencies, particularly in the context of implementing the Electronic-Based Government System (SPBE). A quantitative approach was employed using the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS). Data were collected through questionnaires distributed to institutional personnel using purposive sampling. Preliminary analysis results indicate that the use of digital technology has a significant positive effect on both efficiency and transparency, although challenges remain, such as human resource readiness and system integration. This research contributes theoretically by integrating the frameworks of New Public Management, the Technology Acceptance Model, and Good Governance, while also offering practical implications in the form of adaptive digitalization strategy recommendations for the public sector.
PENGARUH KOMPENSASI, PENGEMBANGAN KARIR DAN KOMUNIKASI TERHADAP KINERJA KARYAWAN PT THAMRIN BROTHERS SENTRAL YAMAHA BENGKULU Doni Saputra Simanjuntak; Janusi Waliamin; Sintia Safrianti
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.v8i2.10237

Abstract

The purpose study determine how much inflluence Compensatiion, Career Development and Communication on Employee Performance PT. Thamrin Brothers Sentral Yamaha Bengkulu. This research quantitative study. The research method explanatory approach research. study quantitative data. The data from distributing questionnaires employees PT. Thamrin Brothers Sentral Yamaha Bengkulu. population study all employees of PT. Thamrin Brothers Sentral Yamaha Bengkulu totaling 75 employees, analysis study used SPSS 25, data analysis method multiple linear regression, t-test f-test. Compensation significant effect employee performance PT. Thamrin Brothers Sentral Yamaha Bengkulu Career Development significant effect employee performance PT. Thamrin Brothers Sentral Yamaha Bengkulu, Communication significant effect employee performance PT. Thamrin Brothers Sentral Yamaha Bengkulu, Compensation Career Development Communication employee performance together a simultaneous effect.
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.

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