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ANALISIS RETURN ON INVESTMENT (ROI) PROGRAM SERTIFIKASI PROFESIONAL SEBAGAI INSTRUMEN EVALUASI INVESTASI SDM DI BANK RAKYAT INDONESIA CABANG TUBAN
J-MACC Vol 9 No 1 (2026): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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This study evaluates the Return on Investment (ROI) of two professional certification programs at Bank Rakyat Indonesia Tuban Branch—Teller Certification (STB) and Anti-Money Laundering/Counter-Financing of Terrorism (AML/CFT)—using the Phillips ROI Methodology. Employing a mixed-methods explanatory sequential design, quantitative data from 23 participants were analyzed through cost-benefit analysis, impact isolation, and monetary conversion, while qualitative insights identified intangible benefits. The results show a substantial difference in ROI, with STB achieving 492% and a 2.4-month payback period driven by cross-selling revenue and efficiency gains, whereas AML/CFT yielded 34% ROI with a 35.5-month payback period, mainly reflecting its role in risk mitigation and regulatory compliance. Despite lower financial returns, both programs contributed significant non-financial benefits such as enhanced professional authority, knowledge standardization, and employee retention. This study highlights the distinction between “value-creating” and “value-protecting” certifications, offering a strategic framework for optimizing human capital investments in the banking sector.

PERAN CUSTOMER RELATIONSHIP MANAGEMENT DALAM MENINGKATKAN EFEKTIVITAS PELAYANAN PURNA JUAL PADA CV. CAHAYA BONANZA ABADI Salwa Meindika Az-Zahra; Fani Khoirotunnisa
J-MACC Vol 9 No 1 (2026): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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This study aims to analyze the effectiveness of implementing digital chat and telephone-based Customer Relationship Management (CRM) in improving after-sales service at CV. Cahaya Bonanza Abadi Motor, specifically related to customer relations, operational compliance, and resale opportunities. This study uses a qualitative method with a descriptive approach, where data is collected through structured interviews and document observations to informants selected using purposive sampling, including dealer CRM staff, workshop CRM staff, customer service, and sales staff. The results show that the implementation of CRM is in accordance with the IDIC stages of identify, differentiate, interact, and customize, which is seen through the process of identifying customer data, segmenting based on service needs and document status, routine interactions through digital messages, and service adjustments based on customer history. CRM has been proven to increase customer loyalty, strengthen the frequency of service visits, and help the company meet MPM procedure standards related to STNK/BPKB management and KPB targets. In addition, CRM contributes to increasing upselling opportunities and new unit sales through the utilization of customer segmentation based on the age of the last vehicle purchased. These findings indicate that CRM not only functions as a means of communication but also as a managerial instrument that can improve operational efficiency, after-sales service quality, and company competitiveness.

PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, OPINI AUDITOR, DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY TAHUN 2022-2024 Yessica Yonathan; Melvie Paramitha
J-MACC Vol 9 No 1 (2026): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Companies listed on the Indonesia Stock Exchange are required to report quarterly and annual financial reports, as well as sustainability reports. For public companies, the deadline for submitting annual reports is no later than the end of the third month of the following year, together with the sustainability report. Owners of publicly listed companies will continue to maintain their best reputation in order to maintain the trust of investors and the public. Therefore, the author conducted this study with the aim of examining whether there is an influence of Profitability, Leverage, Company Size, Auditor Opinion, and Auditor Reputation on Audit Delay in Transportation and Logistics Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. This study uses a quantitative method with secondary data from 102 samples of companies in the Transportation and Logistics Sub-Sector. The sample selection uses a purposive sampling method. The results of this study using SPSS 23 show that the Profitability variable has an effect on Audit Delay, while Leverage, Company Size, Auditor Opinion, and Auditor Reputation have no effect on Audit Delay.

ANALISIS PENGENDALIAN INTERNAL SIKLUS PENJUALAN EKSPOR PADA CV UNIVERSAL VINDO COCO DI SURABAYA Elsya Elier
J-MACC Vol 9 No 1 (2026): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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This study aims to analyze the internal control system in the export sales cycle at CV Universal Vindo Coco Surabaya. Export sales activities involve high risks, including goods weight depreciation, document discrepancies, and errors due to manual financial recording, which may lead to inefficiencies and potential fraud. This study uses a qualitative descriptive approach, with data collected through observation, interviews, and documentation involving key informants such as the director, warehouse manager, quality control division, and operational staff. Data analysis was conducted by comparing the company’s practices with the COSO internal control framework, which includes control environment, risk assessment, control activities, information and communication, and monitoring. The results show that although the company has implemented internal controls, they are not yet optimal, particularly in cargo planning, depreciation recording, document archiving, and sales recording. The use of manual systems also increases the risk of data inconsistencies and document loss. Therefore, the company is recommended to strengthen its internal control system by improving procedures, enhancing employee accuracy, and adopting a digital recording system to increase efficiency and reduce risks.

CRYPTO REMITTANCES AND EXCHANGE RATE VOLATILITY IN NIGERIA: ANALYZING THE DISPLACEMENT OF TRADITIONAL CROSS BORDER INFLOWS Ibrahim Yinka Agbeyinka
J-MACC Vol 9 No 1 (2026): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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This Nigeria’s exchange rate volatility has intensified in recent years amid rising digital financial flows and weakening foreign reserves. This study investigates the extent to which crypto remittances, traditional remittance inflows, and foreign exchange reserves influence exchange rate volatility in Nigeria. Drawing on monthly macroeconomic data from 2015 to 2024, the research employs a quantitative ex post facto design and utilizes multiple linear regression analysis to explore relationships among the variables. Exchange rate volatility is measured as the monthly standard deviation of the NGN/USD rate, while remittance and reserve data are sourced from institutional databases including the World Bank, Central Bank of Nigeria. Despite theoretical expectations and supporting literature, the study finds that none of the three variables has a statistically significant effect on exchange rate volatility. Crypto remittances and traditional remittances exhibit negative but weak coefficients, while foreign reserves, though negatively signed, also lack statistical relevance. These findings suggest that Nigeria’s exchange rate dynamics may be more influenced by unobserved structural and speculative factors rather than direct capital inflows. The study recommends enhanced crypto transaction monitoring, reforms to lower formal remittance costs, and strategic reserve accumulation to restore confidence in monetary stability.

PROFESSIONAL ETHICS IN THE DIGITAL AGEA MORAL FORTRESS OR A NEW CHALLENGE OF CONFLICT OF INTEREST? Rahmad Haqqi; Rangga Saputra; Yusnaini
J-MACC Vol 9 No 1 (2026): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Digital transformation has fundamentally reshaped the professional landscape by introducing both efficiencies and complex ethical dilemmas. This study aims to elaborate on the role of professional ethics in the digital era, examining its function as an effective moral fortress as well as its potential to trigger new, unmapped conflicts of interest. Employing a qualitative method, the author conducts a systematic review of contemporary literature on digital ethics, Artificial Intelligence (AI), and data surveillance. The analysis utilizes MacIntyrean Virtue Ethics to examine moral character and Rest’s Four-Component Model to evaluate ethical decision-making processes. The findings reveal a contrasting duality: on one hand, professional ethics serves as a crucial instrument in protecting consumer welfare and public trust within virtual ecosystems; on the other hand, technological acceleration creates gray areas where "technical feasibility" frequently clashes with "moral ethicality," thereby triggering conflicts of interest between managerial efficiency and individual privacy. The authors conclude that the success of professional ethics no longer depends on adherence to statistics, but rather on professionals' ability to navigate the tension between benevolent and pragmatic values.

TECHNOLOGICAL UNEMPLOYMENT IN THE AGE OF GENERATIVE AI: A BIBLIOMETRIC REVIEW OF LABOUR MARKET DISRUPTION, JOB EXPOSURE, AND RESKILLING RESEARCH Moh. Badrut Tamam
J-MACC Vol 9 No 1 (2026): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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This study maps the intellectual, conceptual, and social structure of research on technological unemployment in the age of generative artificial intelligence (GenAI), with particular attention to labour market disruption, job exposure, and reskilling. Unlike prior reviews that discuss artificial intelligence and employment in broad terms, this study specifically integrates these three dimensions within the context of GenAI, thereby offering a more focused understanding of how the future-of-work literature is evolving. Using a bibliometric review design, the study analyses 810 documents published between 2022 and 2026 across 538 sources. The findings show a sharp increase in publication output after 2023, indicating that the field has entered a rapid expansion phase following the widespread diffusion of large language models and related generative systems. The intellectual structure of the field is anchored in four major domains: automation and displacement economics, AI and digital transformation, organisational and human resource management, and sociotechnical perspectives on digital work. Conceptually, the field is shifting from broad concerns with automation and technological change toward future of work, decision making, generative AI, occupational exposure, and adaptive capability. These findings suggest that technological unemployment in the GenAI era is increasingly framed not merely as job loss, but as a broader process of task transformation, workforce vulnerability, and institutional adaptation, with important implications for research, policy, and organisational strategy.

ETIKA BISNIS DIGITAL DALAM TRANSFORMASI UMKM : STUDI FENOMENOLOGI PELAKU USAHA MARKETPLACE Andrianto Andrianto; Muh Nashiruddin Darajat
J-MACC Vol 9 No 1 (2026): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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The rapid growth of digital marketplaces has transformed the business practices of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, particularly in transaction processing and financial management. This study aims to explore how MSME actors experience, interpret, and apply business ethics and accounting ethics within digital marketplace-based business activities. Using a qualitative phenomenological approach, data were collected through in-depth semi-structured interviews and contextual observations involving MSME owners who actively utilize digital marketplaces such as Shopee, Tokopedia, and TikTok Shop. The data were analyzed using thematic phenomenological analysis based on the Colaizzi model. The findings reveal that although marketplaces provide objective and systematically recorded digital transaction data, these data are not fully integrated into MSMEs’ internal accounting systems. Accounting practices tend to be partial and situational, with frequent omissions of transaction components such as platform service fees, discounts, and sales returns, as well as the mixing of personal and business finances. These practices indicate weak internalization of accounting ethical principles, including integrity, objectivity, professional competence, and accountability. The study demonstrates that digitalization alone does not automatically foster ethical accounting behavior among MSMEs. The novelty of this research lies in its phenomenological insight into the ethical meanings constructed by MSME actors in digital accounting practices, highlighting the gap between technological transparency and ethical accountability. The study concludes that strengthening accounting ethics through digital accounting literacy, ethical education, and system integration is essential to support sustainable and accountable MSME development in the digital economy.

ANALISIS STRATEGI DISTRIBUSI KONTEN WEBSITE HELLOSHABBY.COM MELALUI FACEBOOK DALAM MENINGKATKAN TRAFFIC GLOBAL Nurkamit; Denis Fidita Karya
J-MACC Vol 9 No 1 (2026): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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This study aims to analyze the content distribution strategy of Helloshabby.com through Facebook in increasing global website traffic. The research employs a descriptive qualitative approach with data collection techniques including observation, documentation, and website statistical data analysis. The study focuses on Facebook’s role as a content distribution channel, its contribution to website traffic growth, and the resulting global audience reach. The findings reveal that Helloshabby.com generated a total of 886,000 views within a three-month period, with Facebook ecosystem referrals contributing approximately 155,000 visits, or around 17.5% of total traffic, significantly higher than Google’s contribution of 36,600 visits. Furthermore, global visitor data indicates that the website audience is dominated by several countries, including the Philippines (141,000), the United States (123,000), Singapore (37,000), and Hong Kong (36,200). These findings suggest that Facebook-based content distribution is effective in expanding international audience reach, increasing website visibility, and driving social media-based traffic. Therefore, Facebook is proven to function as a strategic distribution channel in supporting the growth of global traffic for Helloshabby.com.

PERAN FEMVERTISING DALAM MEMBENTUK PERILAKU KONSUMEN: TINJAUAN LITERATUR SISTEMATIS Kristin Wulansari; Siti Shoimah; Eka Agustiningtias; I Gede Iwan Suryadi; Thomas Evi Viktor Rahajaan
J-MACC Vol 9 No 1 (2026): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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This study examines the influence of femvertising on consumer behavior through a systematic literature review. Femvertising refers to advertising that promotes women’s empowerment, independence, and gender equality, and has become increasingly relevant in modern marketing. Using the PRISMA framework, this review analyzed 26 English-language journal articles published between 2013 and 2024 and sourced from the open access Emerald database. The review focused on research themes, methods, geographic contexts, and theoretical perspectives related to femvertising and consumer behavior. The findings show that femvertising generally generates positive consumer responses, especially among women, by improving attitudes toward advertisements, strengthening brand evaluations, and increasing purchase intention. However, its effectiveness is influenced by several factors, including gender differences, emotional engagement, support for women’s rights, feminist self-identification, perceived authenticity, and socio-cultural context. The review also indicates that male and female consumers may respond differently to empowerment-based and gender-stereotypical advertising. In addition, consumers are becoming more critical in assessing whether empowerment messages reflect genuine brand commitment or merely symbolic marketing. These findings suggest important implications for marketers seeking inclusive, effective, and culturally sensitive advertising strategies.

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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

Abstract

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Abstract

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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