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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 174 Documents
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THE IMPACT OF WORK DISCIPLINE AND MOTIVATION ON EMPLOYEE PRODUCTIVITY: THE MEDIATING ROLE OF JOB SATISFACTION Yuanis Yuanis; Salsabila Firdausya
J-MACC Vol 9 No 1 (2026): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Abstract

Employee productivity in the regional water distribution sector is often constrained by low work discipline and uneven motivation, while the mediating role of job satisfaction remains underexplored. This study examines the mediating effect of job satisfaction on the relationship between work discipline, motivation, and employee productivity at PDAM Tirta, Indonesia. A quantitative cross-sectional design was employed, involving 182 employees selected through proportionate stratified random sampling. Data were collected using a Likert-scale questionnaire with high reliability (Cronbach’s Alpha = 0.887–0.918) and analyzed using path analysis, Sobel test, and bootstrapping. The results indicate that work discipline (β = 0.287) and motivation (β = 0.315) significantly affect productivity, while job satisfaction is the strongest predictor (β = 0.348). Job satisfaction also partially mediates the relationships between work discipline and productivity, and between motivation and productivity. These findings highlight the central role of job satisfaction in enhancing employee productivity.
THE IMPACT OF FINANCIAL REGULATIONS ON PROFITABILITY, GROWTH, AND RISK DISPERSION: EMPIRICAL EVIDENCE FROM AN EMERGING MARKET CONTEXT Emmanuel Imuede Oyasor
J-MACC Vol 9 No 1 (2026): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Abstract

This study examines the effect of International Financial Reporting Standards (IFRS) adoption on firm performance among companies listed on the Johannesburg Stock Exchange (JSE) in South Africa. Using a balanced panel of 206 firms and 2,060 firm-year observations, the analysis compares pre-IFRS (2000–2004) and post-IFRS (2019–2023) periods based on changes in mean, median, and standard deviation of key accounting ratios. The results show that IFRS adoption is associated with notable improvements in average performance, with return on assets increasing by 45.480% and asset turnover by 0.660%. Growth opportunities also rise significantly by 72.890%, while firm size expands by 31.200%. However, return on equity declines marginally by 0.330% and cash flow by 5.410%. Importantly, variability increases substantially, with standard deviation rising by 202.630% for ROA and 441.390% for growth, indicating greater dispersion in firm outcomes. The findings suggest that IFRS enhances transparency and average performance but also reveals underlying heterogeneity. The study concludes that institutional quality and firm-specific factors are critical in shaping the IFRS–performance relationship.
UNLOCKING THE POTENTIAL OF BLENDED FINANCE MODELS FOR SME GROWTH IN SUB SAHARAN AFRICA Kamaldeen Ibraheem Nageri
J-MACC Vol 9 No 1 (2026): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Abstract

Persistent underperformance of SMEs in Sub-Saharan Africa poses a major threat to inclusive economic growth. This study examined the influence of blended finance strategies on SME growth performance, focusing on public-private investment ratio, share of concessional capital, and volume of technical assistance deployed. Using a quantitative research design and secondary data from reputable international development finance databases, the study analyzed 180 SMEs supported through blended finance frameworks between 2015 and 2024. Descriptive statistics, correlation analysis, diagnostic tests, and Ordinary Least Squares regression were conducted to evaluate the relationship between the variables. Findings revealed that all three blended finance strategies had statistically significant and positive effects on SME growth outcomes, including revenue generation, employment creation, and firm survival. Notably, technical assistance emerged as the most influential factor, followed by public-private investment ratio and concessional capital. These results confirm theoretical assumptions from the Resource-Based View and Blended Finance Theory, emphasizing the strategic role of structured financial support in enhancing SME resilience and productivity. Based on these findings, the study recommends the institutionalization of technical assistance, balanced co-financing frameworks, and targeted use of concessional capital to scale SME impact. The insights offer practical value for policymakers, donors, and investors committed to inclusive economic transformation. .
A MULTIVARIATE INVESTIGATION OF LIQUIDITY, MINING INCENTIVES, AND LONG-RUN EQUILIBRIUM RELATIONSHIPS FOR BITCOIN Abdulrasaq Mustapha
J-MACC Vol 9 No 1 (2026): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Abstract

This study examines the determinants of Bitcoin returns by integrating blockchain network fundamentals and market activity indicators within a multivariate econometric framework. Using a time-series approach grounded in the Efficient Market Hypothesis and cointegration theory, the analysis investigates how trading volume, mining difficulty, hash rate, transaction fees, and confirmed payments jointly influence Bitcoin price dynamics. The study used monthly frequency series from 2014:M1 to 2025:M12. The empirical strategy employs unit root testing, Johansen cointegration analysis, and a Vector Error Correction Model to capture both short-run fluctuations and long-run equilibrium relationships. The findings reveal that Bitcoin returns are significantly driven by trading volume, transaction fees, and network usage, while hash rate exhibits a negative effect due to mining cost pressures. Cointegration results confirm long-run equilibrium among variables, and the error correction term indicates rapid adjustment toward stability. Overall, the study highlights Bitcoin’s hybrid nature, driven by both speculative behavior and structural blockchain fundamentals, offering important implications for investors and policymakers.

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