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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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ANALISIS PENGARUH GAYA KEPEMIMPINAN PARTISIPATIF DAN LINGKUNGAN KERJA TERHADAP EFEKTIVITAS PENGAMBILAN KEPUTUSAN MANAJER Ahmad Fathur Rozi; Rifky Ardhana Kisno Saputra; Estri Purwani Rahayu
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.v8i2.11213

Abstract

The purpose of this study was to analyze the influence of participative leadership style and work environment, both partially and simultaneously, on the effectiveness of managerial decision-making in manufacturing companies in Lamongan Regency. The research method used was quantitative with an explanatory approach. The study population consisted of 250 managers from 45 manufacturing companies, with a sample of 170 respondents selected through proportional random sampling techniques. Data were collected using a closed questionnaire with a Likert scale of 1-5 which has been tested to be valid and reliable (Cronbach's Alpha > 0.70). Data analysis used multiple linear regression with classical assumption tests. The results of the study proved that: (1) Participative leadership style has a positive and significant effect on the effectiveness of decision-making (β = 0.428; p = 0.000); (2) Work environment has a positive and significant effect on the effectiveness of decision-making (β = 0.392; p = 0.000); (3) Simultaneously, both variables have a significant effect with a calculated F value of 45.892 (p = 0.000). The Adjusted R Square value of 0.609 indicates that 60.9% of the variation in decision-making effectiveness can be explained by these two independent variables. The study's conclusions confirm that the effectiveness of managerial decision-making in a Lamongan manufacturing company is significantly influenced by the implementation of a participatory leadership style and the quality of the work environment. The practical implications of these findings emphasize the importance of developing participatory leadership training programs and continuously improving the work environment to enhance the quality of managerial decision-making.
EFFECT OF RESULTS AND ADMINISTRATIVE CONTROLS ON PERFORMANCE OF MANUFACTURING SMALL AND MEDIUM ENTERPRISES (SME’s) IN LAGOS STATE, NIGERIA Mustapha Abdulrasaq
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.v8i2.11420

Abstract

The forms and nature of controls employed by managers to ensure an alignment of subordinate goal with overall organization goals is more critical to organization long term survival. However, given the rate of failures being reported as consequence of inappropriate use of management control across sectors, this study investigated the degree at which results and administrative control explain variation in Manufacturing SMESs performance in Lagos, Nigeria. Cross-sectional research approach was design to collect primary data, using structure questionnaire administered to randomly selected eight hundred and forty eight managers (848).The collected data was analyzed inferentially through Partial-Least Square Structural Equation Model(PLS-SEM).The results from the analysis revealed that: diagnostic use of control has positive impact on organization performance(β=0.372, P-value < 0.05); significant positive relation exists between interactive use of control and SMEs performance(β=0.317, P-value < 0.05) ;the use administrative control has significant impact on SMEs performance(β=0.214, P-value < 0.05) and social control also significantly explain variation in SMEs performance (β=0.214, P-value < 0.05).However, this study observed no significant relation between combined used of result and administrative control on performance. These findings have empirically confirmed the critical role of using results control diagnostically and interactively as well as other non-accounting-based controls to align subordinates’ objectives with organization goals and in effect improve performance. Therefore, SMEs organizations are encouraged to utilize these various forms of controls in their day-to-day activities to continually monitor their subordinate with minimal supervision costs. It is advisable for SMEs organization to deploy budget preparation beyond setting of targets by conducting variances analysis of the budget with actual report in a manner that critical performance variables that require urgent attentions are identified. They should also see the relevance of both administrative and social control in addressing organization activities that are not amenable to result control devices.
GLOBALISATION, RESOURCE WEALTH, AND THE ENVIRONMENTAL KUZNETS CURVE: PATHWAYS TOWARD SUSTAINABLE GROWTH IN ARCTIC ECONOMIES Taiwo A Muritala
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.v7i2.11775

Abstract

Sustainable growth in emerging economies depends largely on relationships between financial advancement, globalization, utilization of resources and environment quality. The paper employed the Dynamic panel System GMM estimation with robustness checks (2SLS) to examine the associations among financial development, energy consumption, natural resource rents, globalization, economic growth, and CO 2 emission by using a balanced panel consisting of 8 emerging economies, from 2015 to 2023). The study revealed that financial development contributes tremendously to economic growth with no direct impact on the quality of environment, although energy consumption contributes both to economic growth and environmental degradation. The positive impacts of natural resource rents are obviously an improved quality of the environment, which denotes enhanced governance, and globalization plays a significant role in enhancing growth, with no direct impact on the environment. The EKC hypotheses is also affirmed (negative squared term of GDP), implying higher levels of income result in decreasing environmental degradation. The paper suggest some policy implications on integration of green finance, green energy transition, management of resources, development of globalization strategies in line with environmental goals. Future studies are necessary to further increase the geographic and time dimensions and study sector and institutional-specific dynamics.
ANALYSIS OF ENVIRONMENTAL SCARCITIES, ENTREPRENEURIAL ADAPTATION, AND INSTITUTIONAL GAPS IN SMALL-SCALE ENTERPRISES IN NIGERIA Kayode David Kolawole
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.v8i1.11777

Abstract

This study examines the intricate relationship between the business environment and the performance of small-scale enterprises (SSEs) in Ibadan North, Nigeria. Grounded in systems theory and resource-based view, the research conceptualizes the operating environment as a "constraint frontier" that defines the limits of entrepreneurial possibility. Through a descriptive survey design, data were collected from 250 entrepreneurs, managers, and staff using structured questionnaires, with analysis conducted via descriptive statistics and Chi-square tests. Findings reveal that environmental factors—particularly access to credit, infrastructural deficiencies, and unstable government policies—constitute binding constraints that significantly impede SSE performance. Statistical evidence confirms significant relationships between external environmental factors and performance (χ²=195.023, p=0.000), socio-cultural factors and patronage (χ²=82.877, p=0.000), and government policy and enhanced performance (χ²=126.108, p=0.000). Despite these challenges, SSEs demonstrate remarkable adaptive resilience through strategies prioritizing customer satisfaction, workforce training, and operational flexibility. The study identifies critical institutional gaps in financial intermediation, infrastructure provision, and policy coherence that perpetuate environmental scarcities. The research concludes that sustainable SSE development requires targeted institutional reforms that systematically lower transaction costs, mitigate risks, and expand the entrepreneurial opportunity space. Policy recommendations emphasize the need for credit market innovations, strategic infrastructure investment, and stable regulatory frameworks to transform the constraint frontier into an enabling ecosystem for SSE growth and economic development.
UNPACKING FINANCIAL INCLUSION AS A CATALYST FOR ECONOMIC TRANSFORMATION: EVIDENCE FROM NIGERIA’S BANKING AND MOBILE FINANCE EVOLUTION Kayode David Kolawole
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.v7i1.11778

Abstract

The research study aimed at examining the impact of financial inclusion on economic growth in Nigeria. The study made use of secondary data that was sourced from the central bank statistical bulletin from 1987 to 2021. the study employed Autoregressive Distributed Lag method of analysis to estimate the data. The findings showed that, agent banking, mobile banking, financial services and money management 19.093214, 22.21476, 11.87068 and 2.784910 have significant impact on the gross domestic product. The study concludes that financial inclusion has positive impact on economic growth. The study therefore recommended that, CBN should direct its policy towards increasing the number of agent banks, especially to rural areas of the economy as millions of Nigerians living in rural areas have no access to basic banking services. CBN should collaborate with banks to ensure development of mobile banking applications that can be used on all mobile and telecommunication devices. It is also recommended that apart from directing policies to those inclusion variables that have positive effect on economic growth in Nigeria, government should establish regulatory frameworks that will ensure introduction of low cost and innovative products. Lastly, the government should engage in grass-root education on financial products through SMEs and other channels to increase financial literacy.
EXAMINING THE MODERATING ROLE OF ASSET TANGIBILITY IN THE LEVERAGE PERFORMANCE RELATIONSHIP OF NIGERIA’S INDUSTRIAL GOODS SECTOR Agbeyinka Yinka Ibrahim
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.v7i2.11779

Abstract

This study investigates the moderating role of asset tangibility in the relationship between capital structure and firm performance among listed industrial goods firms in Nigeria over the period 2014 to 2023. Drawing on pecking order and trade-off theories, the research evaluates whether varying debt compositions, such as the short-term debt, long-term debt, total debt, and debt-to-equity ratios, affect financial performance (proxied by return on assets) differently depending on the level of tangible assets. Panel data derived from audited financial reports of 10 firms were analyzed using Generalized Least Squares (GLS) random effects estimation. The findings indicate that neither leverage variables nor their interactions with asset tangibility exert statistically significant effects on firm performance. These outcomes suggest that, within Nigeria’s industrial goods sector, asset tangibility alone may not enhance the efficiency of debt utilization. The study contributes to capital structure literature by contextualizing firm-specific attributes in emerging markets and underscores the need for more nuanced financial strategies and supportive regulatory frameworks.
LINKING REMUNERATION STRATEGIES TO EMPLOYEE ENGAGEMENT AND PRODUCTIVITY: EVIDENCE FROM MERIT PAY, BONUSES, AND GAIN SHARING SCHEMES Oloruntoba Oyedele
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.v8i1.11780

Abstract

This study examines the relationship between four performance-based pay mechanisms, including merit pay, individual performance bonuses, gain sharing, and group performance incentives, and employee work behaviour. Using statistical analysis, the results reveal strong and significant correlations across all mechanisms, with coefficients of determination ranging from 0.726 to 0.898 and significance levels well below the 0.01 threshold. The findings reject the null hypotheses in all cases, indicating that performance-linked remuneration systems substantially influence employee behavioural outcomes, including work engagement, punctuality, teamwork, and reductions in counterproductive behaviour. Respondent feedback further corroborates the quantitative results, highlighting that merit pay motivates performance improvements across all employee levels, individual bonuses foster engagement and reduce absenteeism, and gain sharing promotes commitment and willingness to exceed role expectations. While group performance incentives enhance collaboration, they may also risk demotivating top performers when individual contributions are overlooked. The study concludes that integrating diverse performance-based pay strategies can positively shape employee behaviour, though organisations must manage fairness perceptions to maximise their effectiveness.
EFFECT OF MICRO-ENTREPRENEURSHIP ON HOUSEHOLD POVERTY LEVEL: EVIDENCE FROM NIGERIA Kamaldeen Ibraheem Nageri
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.v7i1.11781

Abstract

Nigeria's high rates of poverty, unemployment, and poor income continue to be a major cause of worry. Despite the implementation of various entrepreneurial efforts by government and non-governmental organizations, income remains low, which is exacerbated by the country's high percentage of young unemployment. While previous research has looked at the function of entrepreneurship in raising welfare and boosting shared prosperity, the intervening role of income in these relationships has gotten less attention, especially in the context of primary data analysis. This prompted this study to examine the impact of micro-entrepreneurship on income generation in the Ilorin, as a case study. During the investigation, data was collected at random from 430 entrepreneurs. Using cross-tabulation and the chi-square statistic. The researchers discovered a positive but inconsequential relationship between micro-entrepreneurship and revenue production. This may be explained by the fact that 42% of the 291 entrepreneurs that are regarded innovators have a modest income. The findings of this research show that when the government provides appropriate financing to stimulate entrepreneurship and the inventive spirit, it generates more income and helps to reduce poverty. The study provides data to corroborate the literature, emphasizing the favorable impact of appropriate entrepreneurial funding on revenue growth. It was shown that most of the entrepreneurs surveyed focused on the issue of insufficient funding. This has constrained entrepreneurs' creativity and innovation, forcing them to operate on a small scale with minimal profits.
EXPLORING THE NEXUS BETWEEN FINANCIAL INCLUSION AND POVERTY ALLEVIATION AMONG WOMEN SMALL BUSINESS OWNERS Kamaldeen Ibraheem Nageri
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.v7i2.11782

Abstract

In today’s fast-evolving world, financial inclusion is a central aspect of financial innovation, making it a significant driver of financial inclusion. It remains a key concept in development policy because it plays a crucial role in reducing extreme poverty and fostering inclusive growth and development. This study investigates the effect of financial inclusion on poverty reduction among women small business owners. The paper utilizes correlation analysis and the binary logit regression technique to show the evidence based on selected samples in Tarauni Local Government, Kano State, Nigeria. The result revealed a negative yet significant association between financial inclusion and poverty alleviation. This is due to the high cost of financial services and poor financial literacy. Also, gender inequality has revealed a positive and significant relationship. Women have been deprived of certain opportunities and benefits due to cultural and social barriers. The findings call for further inquiry into the significant factors that that influence how financial inclusion impact poverty alleviation among women small business owners. The paper offers that the government should invest in financial education to promote responsible financial product use. Because some people have access to financial services but do not know how to use them efficiently. Moreso, financial institutions should be saddled with the responsibility of developing financial services specifically for low-income persons, such as micro-loans with lower interest rates and flexible repayment schedules.

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