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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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E-COMMERCE DAN KEPERCAYAAN KONSUMEN: TINJAUAN LITERATUR SISTEMATIS TERHADAP TREN TERBARU DAN DAMPAKNYA PADA NIAT PEMBELIAN Muhammad Imam Baihaqi; Laillyus Nur Fadhila; Riyan Sisiawan Putra; Martha Laila Arisanda; Aries Widya Gunawan
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.v8i2.10641

Abstract

The development of e-commerce has brought significant changes in the way consumers shop, and one of the main factors that influence buyer decisions is the level of consumer trust in the digital platform. This study aims to provide a systematic review of the literature on the relationship between e-commerce and consumer trust, focusing on recent trends and their impact on purchase value. Based on the analysis of various relevant studies, it was found that factors such as transactions, quality of service, information transparency, and user reviews have a significant influence on consumer trust. In addition, technological developments such as the use of AI, digital payments, and personalization also play an important role in increasing consumer confidence in e-commerce platforms that can increase purchase intent, which ultimately contributes to the success of e-commerce businesses. It is hoped that these findings can provide insight for e-commerce practitioners in designing effective strategies to build consumer trust and increase sales.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG), CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2020-2023 Jesselyne Ameris Santoso; Yulia Setyarini
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.v8i2.10721

Abstract

The primary source of state funding is taxation. Nonetheless, a lot of businesses continue to evade taxes in an effort to legally reduce their tax liability. Despite the fact that it may negatively affect state income, this technique is regarded as legal. The purpose of this study was to ascertain how tax avoidance in property and real estate businesses listed on the IDX in 2020–2023 was impacted by institutional ownership, the audit committee, the independent board of commissioners, corporate social responsibility (CSR), and capital intensity. Secondary data from 79 real estate and property firms listed on the Indonesian Stock Exchange is used in this study. Purposive sampling was used for the sampling, which produced 42 firms between 2020 and 2023. Using the SPSS version 25 software, multiple linear regression is the data analysis method employed. The study's findings indicate that: 1) Institutional ownership significantly and negatively affects tax avoidance. 2) Audit committee does not have a significant effect on tax avoidance 3) tax avoidance is significantly and negatively impacted by an independent board of commissioners. 4). corporate social responsibility does not have a significant effect on tax avoidance 5) capital intensity does not have a significant effect on tax avoidance..
PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN (PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2021 – 2023) Adimas Sutrisno; Yulia Setyarini
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.v8i2.10732

Abstract

Corporate value plays a crucial role in the business world, with the realization of optimal corporate value being the main goal that every business entity wants to achieve. This study was conducted with the aim of determining whether independent boards of commissioners, boards of directors, audit committees, institutional ownership, managerial ownership, corporate social responsibility, and intellectual capital have an influence on the valuation of a company. This study was conducted on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the period 2021–2023. The data collection technique used in this study was based on purposive sampling, with a population of 93 companies and a sample of 50 companies. The data processing technique used in this study was SPSS (Statistical Package for the Social Sciences). The findings of this study indicate that independent boards of commissioners influence company value, boards of directors influence company value, audit committees do not influence company value, institutional ownership does not influence company value, managerial ownership influences company value, corporate social responsibility does not influence company value, and intellectual capital does not influence company value. Keywords: Company value, Good corporate governance, Corporate social responsibility, Intellectual capital.
PENGARUH AUGMENTED REALITY MERKETING, ONLINE CUSTOMER REVIEW, DAN BRAND IMAGE TERHADAP MINAT BELI KOSMETIK MAYBELLINE DI PLATFORM SHOPEE Latifatul Ainiyah; Siti Shoimah; Miftahul Huda
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.v8i2.10738

Abstract

This study aims to analyze the influence of Augmented Reality Marketing, Online Customer Review, and Brand Image on purchase intention toward Maybelline cosmetics on the Shopee platform among students of the Faculty of Economics, UNISDA. This research employs a quantitative method with purposive sampling, involving 128 respondents. Data were analyzed using multiple linear regression. The results show that Augmented Reality Marketing has a negative and significant effect on purchase intention, indicating that the current AR feature does not provide a convincing experience for consumers. Online Customer Review has a positive and significant effect, demonstrating that consumer reviews are considered credible sources of information that strongly influence purchasing decisions. Brand Image has a positive and the most dominant effect on purchase intention, emphasizing that Maybelline’s strong brand reputation increases consumer confidence. Simultaneously, the three variables significantly affect purchase intention, with an Adjusted R-Square of 0.762. These findings highlight that brand image plays a central role in cosmetic purchasing behavior, while AR features require improvement to enhance the effectiveness of digital marketing strategies.
FUNCTIONAL ACCOUNTING EDUCATION CURRICULUM FOR SUSTAINABLE YOUTH ENTREPRENEURSHIP Ahmed Oluwatobi Adekunle
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.v8i2.10960

Abstract

Companies that are always looking for methods to save expenses and stay competitive have made professionalism in accounting education a priority. Thus, the type of professionals that are in need today must be produced by the accounting education that students receive. Redundancies, gaps in the accounting curriculum, and a lack of financial and human resources to make meaningful improvements are some of the factors contributing to the shortage of workers with the necessary skills and capacity. Sequel to this, this study aims at examining functional accounting education curriculum for sustainable youth empowerment. The study's participants were employees of the Edo State Ministry of Education; 45 employees in total were selected from the population, which was used to calculate the sample size. The study used a survey research design, and the findings indicate that the functional education curriculum has little impact on long-term youth empowerment in Edo State. The study suggests that the Nigerian University Commission create a workable curriculum that will encourage accounting education among young people by creating jobs.
WELFARE PACKAGE AND JOB SATISFACTION AMONG TEACHERS Ibrahim Agbeyinka
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.v8i2.10965

Abstract

The developed world has recognized the vital role that education plays in the development of nations; every country wants to produce high-quality education that fosters character and knowledge. The impact of welfare programs on teachers' job performance is widely recognized worldwide. This study was designed to investigate welfare package and job satisfaction among teachers in Orhionmwon Local Government Area of Edo State. As a result, the sample consisted of eight secondary schools, of which eighty (80) respondents were drawn from the population. A questionnaire was designed and administered to be able to carry out the investigation. Data was gathered and analyzed using chi-square analysis. Findings were made which led the researcher to conclude that teachers’ welfare package gave job satisfaction to teachers in Orhionmwon Local Government Area of Edo State. This study recommends that organization's welfare package should be expanded to provide job satisfaction for its members.
THE IMPACT OF CORPORATE RISK GOVERNANCE AND INVESTMENT DECISION ON ASSET AND EQUITY RETURNS OF NIGERIAN NON-LIFE INSURANCE FIRMS Taiwo A Muritala
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.v7i1.11061

Abstract

This study examines the impact of risk management and investment practices on the financial performance of non-life insurance companies in Nigeria, using a panel data set of ten selected firms from 2009 to 2022. Employing descriptive statistics, unit root tests, correlation analysis, and panel regression models, the study investigates the relationships between risk management practices (RM), investment practices (IP), and key financial performance indicators, namely Return on Assets (ROA) and Return on Equity (ROE). The results indicate that risk management practices do not have a statistically significant effect on either ROA or ROE, while investment practices are significantly negatively related to ROA, highlighting the potential risks associated with aggressive investment strategies. These findings underscore the need for context-specific risk governance and prudent investment policies within the Nigerian insurance sector to enhance financial stability and performance. The study contributes to the understanding of financial performance determinants in emerging markets and offers policy implications for regulators and insurance firms aiming to strengthen operational efficiency and shareholder value.
MENGELOLA KEKUATAN MEREK DAN ALIANSI STRATEGIS: INOVASI DALAM PEMASARAN SPONSORSHIP PADA EVENT KUSTOM KULTURE DI INDONESIA Nashrudin Latif; Suharyanto Suharyanto; I Made Bagus Dwiarta
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.v8i2.11065

Abstract

The vital role of events lies in the power of sponsorship. The relationship between sponsorship (supporters) and consumer response has been a subject of marketing relationship management studies, but there has been little research from the perspective of sponsorship (sponsors). The purpose of this study is to explore, from the perspective of sponsorship, the relationship between sponsors and sponsees at custom culture events in Indonesia using the concepts of brand alliance and relationship marketing. A qualitative research method with a case study approach was used to expand the scope of knowledge of relationship management in the entertainment industry in event sponsorship and information for the event industry and professionals. The results of the study found important points regarding the effectiveness of relational marketing management, which includes event strategy, cross-organizational culture building, positive relationships between individuals, and relationship stability as attributes of successful sponsorship relationship management.
EFFECT OF GREEN INNOVATION ON RENEWABLE ENERGY CONSUMPTION IN NIGERIA Emmanuel Imuede Oyasor
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.v8i2.11211

Abstract

Renewable energy plays a critical role in addressing global energy needs while mitigating climate change. With an emphasis on carbon intensity, domestic credit to the private sector, and electricity accessibility, this study investigates how green innovation affects Nigeria's use of renewable energy. The study uses secondary data from the World Bank Development Indicators (WDI) for the years 1990–2023 and employs an ex post facto design. The statistical link between the dependent variable, renewable energy consumption, and the independent variables, such as carbon intensity (CI), domestic credit to the private sector (DCPS), and access to electricity (AE), is evaluated using a multiple regression analysis. The results show that carbon intensity has no discernible effect on the use of renewable energy, indicating that the adoption of renewable energy is not solely influenced by emissions reduction. Investment in sustainable energy is increased with support. Conversely, access to electricity negatively affects renewable energy consumption, implying that grid expansion may reduce reliance on renewable sources. These results highlight the critical role of financial incentives in promoting renewable energy while underscoring the need for strategic electrification policies. The study recommends that policymakers introduce low-carbon technology incentives, enhance green financing through low-interest loans, and prioritize decentralized renewable energy solutions, such as off-grid solar systems, to ensure sustainable electrification. This information contributes to the broader discourse on green innovation and energy sustainability in Nigeria, offering empirical guidance for policymakers and investors.
FINANCIAL GLOBALIZATION AND FINANCIAL SECTOR DEVELOPMENT IN NIGERIA Adedeji Daniel Gbadebo
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.v8i2.11212

Abstract

Financial globalisation requires serious consideration in an effort to stimulate financial development of any economy. Despite the governmental measures to improve financial globalisation, the sector still experiences low level of development in Nigeria. This study investigated the impact of financial globalization on financial sector development in Nigeria. Ex-post facto design was employed and annual data were obtained from the World Bank's Development Indicators and Global Financial Development Database from 1981 to 2023. Autoregressive distributed lag (ARDL) method was used for data analysis. Financial globalisation index was found to have had positive effect on money market development both in the short-run (=0.153; p<0.01) and long run(=0.349;p<0.01). A positive effect was also reported for capital market development, but only in the long run (=6.217; p<0.01). The study concluded that financial globalization levels are low in Nigeria and there has been little improvement in its levels over the period. The study recommended that the Nigerian authority should direct policy attention to promoting increased globalization of the financial sector through further deregulation of its activities and removal of restrictions on actors in this sector.

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