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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 119 Documents
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STUDI PENERAPAN CRITICAL PATH METODE (CPM) PADA PROYEK PEMBANGUNAN PABRIK SEMEN REMBANG PT SEMEN GRESIK Wasito Wasito; Ahmad Yani Syaikhudin
J-MACC Vol 3 No 2 (2020): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v3i2.2072

Abstract

The process of planning and project control during the execution of the construction project work is an important part of the project. Because time is limited by the project management work schedules are determined so that the leaders involved in the project should be able to anticipate changes in conditions. The failure of a project can be caused by poor planning and control are less effective, so that the project activity is not efficient. Doing so may result in delay time, declining quality, and the rising cost of implementation. Conversely, careful planning and effective control will bring the project to success.Critical path method (CPM) is one option that is right for project management to control the project completion time effective and efficient. In order to reduce the impact of delays and cost overruns of the project budget can be done with three alternative acceleration process control; (I) Addition of labor, (ii) Overtime, (iii) Subcontract. Acceleration duration is done on the works is in the critical path.
ANALISIS PENGENDALIAN INTERN ATAS PIUTANG PADA PT. BPR RAJEKWESI SUMBERREJO BOJONEGORO Novi Vizainiyah
J-MACC Vol 3 No 1 (2020): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v3i1.2380

Abstract

Internal control is a framework that consists of components that are interrelated in conducting its activities in order to control the running of the company and to secure the company's assets, to make regulations on the policy to be followed by management. The analysis used in this research is to use the concept of internal control COSO models. The purpose of this study was to determine whether the application of internal control of accounts receivable at PT. BPR Rajekwesi Sumberrejo been effective. The location of the research at Jl. Raya Sumberrejo No. 105, Sumberrejo, Bojonegoro. PT. BPR Rajekwesi Sumberrejo a regional-owned enterprises engaged in receiving deposits in the form of loans, deposits, savings, and / or other forms. So it has a very large amount of accounts receivable. This study uses a quantitative descriptive test the internal control receivable refers to the COSO framework on the components of internal control. The results of this study showed that overall internal control of receivables is effective, can be seen in the total calculation that shows the value of 903 (located between the interval 815-1007), where management has been applying the concepts and principles of internal control.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING SEBAGAI DASAR PENETAPAN HARGA JUAL PRODUK Nailatun Nafisah; A. Manaf Dientri; Novi Darmayanti; Wahyu Winarno; Hairudin Hairudin
J-MACC Vol 4 No 1 (2021): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v4i1.2400

Abstract

The calculation of the cost of production is very important for manufacturing companies considering that one of the benefits of the cost of production is to determine the selling price of the product. There are two methods in determining the cost of production, namely the full costing method and the variable costing method. The purpose of this study is to find out how to calculate the cost of production using the full costing method and variable costing to determine the selling price on CV Starnine. The method in this research is quantitative descriptive method. The research data collection technique is by observation, interview and documentation. The results showed that there were weaknesses in the calculation of the company's cost of production. Based on the comparison between the full costing method and the variable costing method of the company's cost of production, the cost of production according to the full costing method has a nominal value that is higher than the variable costing method. This is because in the calculation of the cost of production the full costing method takes into account all costs incurred by the company while producing both variable and fixed products.
ANALISIS FINANCIAL DISTRESS DENGAN MENGGUNAKAN BANKRUPTCY PREDICTION MODELS PADA EMITEN ROKOK PERIODE 2014-2018 Ani Wahyuningsih; Hartono Hartono; Rini Armin
J-MACC Vol 4 No 1 (2021): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v4i1.2401

Abstract

ABSTRACT Financial Distress is a condition of financial difficulties where if this happens to the company foa along period of time, the company is in the initial stages before bankruptcy. Bankruptcy is a state of being or a situation in which company failed to or not able to meet obligations because firm experienced lack of. If the company goes bankrupt there will be many parties who are harmed. Therefore it is necessary to conduct financial distress analysis for early warning. The research aims to determine the financial health of the cigarette sub-sector companies by analyzing financial distress using three bankruptcy prediction models with Altman Z-Score, Springate, Grover and to determine which of these three models has the highest level of accuracy. The data used in this research is the company’s financial statements published on the Indonesia Stock Exchange website. The population in this research is the cigarette sub-sector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. Based on the result of research shows that in the calculation Altman and Springate models, PT. Bentoel International Investama in the category of the company experiencing symptoms of bankruptcy. While in the Grover model calculation, all companies fall into category healthy companies. Of the three models that have the highest level of accuracy are Altman and Springate models by one hundred percent. This shows that Altman and Springate models have the correct prediction of the company correctly.
PENGARUH BAURAN PEMASARAN DALAM BISNIS INDUSTRI BATIK TERHADAP KEPUASAN DAN LOYALITAS KONSUMEN PADA PT. BANGSAWAN INDONESIA TEKSTIL GRESIK Ariefah Sundari; Ana Fitriyatul Bilgies; Ahmad Fathur Rozi
J-MACC Vol 4 No 1 (2021): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v4i1.2402

Abstract

This study aims to knowing the influence of marketing mix in Bali convection business on cunsomer satisfaction and loyalty in PT. Bangsawan Indonesia Tekstil. This study is explanatory research. Population is all all employees CSR of PT. Petro Kimia Gresik who ordered work uniforms in outlet PT. Bangsawan Tekstil Indonesia. The sampling method for this study was doing with accidental sampling technique and it got 125 respondents. Data analysis method is Structural Equation Modelling (SEM). The results of research are marketing mix which included product, price, place, and promotion have affected significantly towards customer's satisfaction. It indicated that selling product same as customer's needs and wants, the giving price is reached by consumers, location of buying product is strategic, and promotion same as consumer's hope. Marketing mix which included product, price, place, and promotion have not affected significantly towards customer's loyalty. It indicated that the selling product, the giving price, strategic location, and completed promotion could not change consumer to become loyalty at PT. Bangsawan Tekstil Indonesia. Customer's satisfaction have affected significantly towards customer's loyalty. It indicated that loyal customer is always feels satisfy with anything they received.
KOMPENSASI DAN MOTIVASI KERJA PENGARUHNYA TERHADAP KINERJA KARYAWAN MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING Muhamad Rifa'i; Rosalia Sela; Rr Nugraheni Suci Sayekti
J-MACC Vol 4 No 1 (2021): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v4i1.2403

Abstract

This study empirically tested the effect of compensation and work motivation on employee performance directly or indirectly mediated by job satisfaction as intervening variables. This research uses a quantitative approach. Data is primary data collected using questionnaires. The data is analyzed using a path analysis model using the Smart-PLS program. The results of the study showed that partial compensation has a significant and positive influence on job satisfaction Work motivation has a significant positive influence on job satisfaction Compensation has no influence on employee performance. Work motivation has no effect on employee performance. Job satisfaction has a significant and positive influence on employee performance. Compensation has an insorant and positive effect on employee performance through job satisfaction. Work motivation has a significant and positive effect on employee performance that is mediated by job satisfaction.
KEMUDAHAN DAN KEMANFAATAN PENGARUHNYA TERHADAP KEPUTUSAN PENGGUNAAN SISTEM PEMBAYARAN E-MONEY OVO, GO-PAY, DAN DANA Rizki Aprilia Dwi Susanti; Dewi Fardahlia; Poppy Indrihastuti
J-MACC Vol 4 No 1 (2021): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v4i1.2404

Abstract

The results of this study use quantitative research. Data were collected using a questionnaire of 90 respondents and the population in this study were management students at the University of Tribhuwana Tunggadewi Malang with the research sample used was purposive sampling. Data were analyzed using multiple linear regression analysis with the result that the effect of convenience partially had a significant effect on the electronic money payment system with a value of t arithmetic> t table and a significant value <0.05. The effect of partial benefit has a significant influence on the electronic money payment system with a value of t arithmetic> T table and a significant value <0.05. While simultaneously the effect of convenience, and expediency has a significant effect on the electronic money payment system by producing a significant probability value <0.05, simultaneously the ease and benefit variable has a significant effect on the electronic money payment system with case studies of ovo, go-pay users and funds to management students at the Malang Tribhuwana Tunggadewi University.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBELIAN RUMAH DI KOTA MADIUN Yopie Diondy Kurniawan
J-MACC Vol 4 No 1 (2021): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v4i1.2406

Abstract

This study aims to analyze what factors influence the purchase of houses in the city of Madiun . The sample in this study amounted to 119 residents of the city of Madiun. The sampling technique in this study was conducted by insidential sampling method. The independent variables in this study are location, social environment, price, and community income while the dependent variable in this study is the purchase decision.The analysis in this study uses multiple linear regression which is done by testing classical assumptions first. The results showed that the price and environment had a positive and significant effect on the decision to buy a house in the city of Madiun, while the salary variable and location had a negative and insignificant effect on the purchase of a house in the city of Madiun.
PENGARUH PROMOSI, LOKASI, DAN PELAYANAN TERHADAP KEPUASAN PELANGGAN JASA SERVIS MOTOR (Studi Pada Servis Motor Ahass Jati Indah Karanggeneng Lamongan) Ali Muhajir; Ratnasari Ratnasari
J-MACC Vol 4 No 1 (2021): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v4i1.2410

Abstract

This study aims to determine the effect of promotion, location and service partially on customer satisfaction in the beautiful teak Ahass. To find out the effect of promotion, location and service simultaneously on customer satisfaction in the beautiful teak Ahass. The sampling technique uses a non-probability sampling technique that is accidental sampling and the number of respondents is 100 people. The method used is quantitative descriptive. The results of multiple linear regression analysis obtained by the equation Y = 3.428 + 0.270 X1 + 0.112 X2 + 0.393 X3. The results of the partial analysis using the t test obtained t count promotion variable X1 is (4.632) with a significant level of 5% t table 1.984. Location X2 (1.995) with a significant level of 5% t table 1.984, service X3 (6.295) with a significant level of 5% t table 1.984 has a positive and significant effect on customer satisfaction. The calculation results from the F test obtained the calculated F value of 45,942 while the F table of 2.70. The results of the value of R square + 0.577 means that promotion, location, and service affect customer satisfaction by 57.7% while the remaining 42.3% is influenced by variables outside of promotion, location and service. Promotion variables (X1), location (X2), and service (X3), partially affect customer satisfaction (Y). Promotion variables (X1), location (X2), and service (X3), simultaneously affect customer satisfaction. Among the promotion variables (X1), location (X2), and service (X3) the most dominant influence was the service variable (X3), with a coefficient value of 0.393.
IMPLIKASI BIOLOGICAL ASSET INTENSITY, UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL DAN KAP TERHADAP PENGUNGKAPAN ASET BIOLOGIS Christopher Scarvino; Rustadi Rustadi; Melvie Paramitha; Chitra Santi
J-MACC Vol 4 No 2 (2021): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Biological assets are assets of living animals or plants. One type of company that has biological assets is an agricultural company. The uniqueness of the characteristic that distinguishes biological assets from other assets is that biological assets are constantly undergoing biological transformation. Because of their uniqueness, biological assets need to be disclosed in the annual reports of agricultural companies based on the accounting standards contained in PSAK 69. This study aims to determine the effect of biological asset intensity, company size, managerial ownership, and Public Accounting Firm on the level of biological assets disclosure. The objects used in this research are agricultural companies listed on the IDX in 2018-2019. The population used in this study amounted to 26 agricultural companies. Meanwhile, the agricultural companies that were selected as samples were 21 companies which were determined based on purposive sampling technique. The data analysis technique used in this study was multiple linear regression analysis. The results of this study indicate that company size has a significant positive effect on the disclosure of biological assets. Meanwhile biological asset intensity, managerial ownership, and type of Public Accounting Firm have no effect on disclosure of biological assets.

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