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119 Documents
<![CDATA[STUDI EMPIRIS GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI INDONESIA ]]>
<![CDATA[Nurul Aini]]>;
<![CDATA[Refi Ria Rumanti]]>
<![CDATA[ J-MACC Vol 4 No 2 (2021): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
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<![CDATA[This study aims to examine the effect of good corporate governance and corporate social responsibility mechanisms on earnings management. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The number of samples obtained is 332 firm years. The method used in this research is quantitative method using multiple linear regression analysis technique. The results showed that the audit committee, the board of commissioners and corporate social responsibility had no effect on earnings management. Meanwhile, institutional ownership and managerial ownership have a negative effect on earnings management. This is due to the ineffectiveness of the audit committee and independent commissioners in carrying out their duties, as well as the low implementation of corporate social responsibility in the sample companies in this study. While institutional ownership and managerial ownership partially affect earnings management. This proves that institutional investors are more concerned and careful about the profitability of companies that will benefit them. Managerial investors will feel they own the company both as decision makers and as a form of accountability for every decision taken by the manager. So that the better management performance in the company and earnings management will be minimized.]]>
<![CDATA[CAPTION KONSEP DIRI: STRATEGI PERSONAL BRANDING PADA MEDIA INSTAGRAM ]]>
<![CDATA[Nashrudin Latif]]>;
<![CDATA[Ferry Hariawan]]>
<![CDATA[ J-MACC Vol 4 No 2 (2021): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
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<![CDATA[The purpose of this study is to reveal personal branding strategies through captions of new students' self-concepts on Instagram media. The subjects of this study were freshmen in the first semester, who experienced a transitional period of changing status from student to student. Qualitative research method used with content analysis approach. Data were obtained through written documents, from uploading captions about self-concept, and interviews. Self-concept is defined as a way of looking at oneself. The development of a positive self-concept is the basic ingredient for implementing a personal branding strategy. Personal branding is defined as an individual's effort to market himself to gain positive credibility recognition from others. The results of the study indicate that the caption upload contains a self-concept, includes self-introduction about the current condition, expectations and self-assessment of the advantages and disadvantages that are in accordance with the concept of forming personal branding. Where the self-concept modeling process, assisted by critical assessment, is able to form different choices for the desired personal branding. The practical implication is that the disclosure of the meaning of the self-concept caption with the personal branding point of view is that for individuals it can form a positive image through a digital track record, for other people/society/netizens/followers to perceive individuals correctly and for business people it can be used as a reference for assessing the feasibility of individuals becoming endorsement of products or services offered.]]>
<![CDATA[PENGARUH PROMOSI, CITRA MEREK DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN BATIK TENUN IKAT (Studi Kasus CV Paradila Parengan Maduran) ]]>
<![CDATA[Bayu Sentosa]]>;
<![CDATA[Muafiyatin Nur Tsalisah]]>
<![CDATA[ J-MACC Vol 4 No 2 (2021): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
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<![CDATA[This study aims to determine the effect of Promotion, Brand Image and Product Quality on Purchasing Decisions of woven batik. The pupulation in this study is a questionnaire calculation report. This study uses the 2015-2019 observation period. With purposive sampling technique with 75 respondents survived the last 5 years. Data analysis method used in this study is multiple linier regression test. The variables used are Promotion, Brand Image and Product Quality as the independent variable, while the Purchase Decision variable as the dependent variable.the results of this study produce findings that Promotion, Brand Image and Product Quality significantly influence purchasing decisions. Simultaneously, Promotion, Brand Image and Product Quality significantly influence Purchasing Decision of batik woven on CV Paradila Lamongan.]]>
<![CDATA[PENGARUH SEMANGAT KERJA DAN PEMBERIAN BONUS TERHADAP EFEKTIVITAS KERJA KARYAWAN PADA UD. SEHAT INDAH KOTA GORONTALO ]]>
<![CDATA[Agus Susanto Naue]]>
<![CDATA[ J-MACC Vol 4 No 2 (2021): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
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<![CDATA[This study aims to determine the effect of Morale and the Provision Of Bonuses on the work effectiveness of employees at UD. Sehat Indah Gorontalo City either simultaneously or partially. This study used 49 employees as respondents where the questionnaire was used as a tool to obtain the main data to be analyzed using the SPSS version 21 analysis tool.Sehat Indah Gorontalo City with a large effect of 0.966 or 96.6%. Partially, Morale has a positive and significant effect on the effectiveness of employees' work at UD. Sehat Indah Gorontalo City with a large effect of 0.435 or 43.5% and partial Provision of Bonuses giving a positive and significant effect on the work effectiveness of employees at UD. Sehat Indah Gorontalo city by 0.549 or 54.9%. there are variables that are not examined but have an effect that is equal to 0.034.]]>
<![CDATA[ANALISIS PENGARUH HARGA, KUALITAS PRODUK, DAN LOKASI TERHADAP LOYALITAS PELANGGAN DISTRO MAYANG MADU PACIRAN LAMONGAN ]]>
<![CDATA[Ana Fitriyatul Bilgies]]>;
<![CDATA[Ariefah Sundari]]>;
<![CDATA[Ali Muhajir]]>;
<![CDATA[Heni Purnama Putra]]>
<![CDATA[ J-MACC Vol 4 No 2 (2021): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
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<![CDATA[The development of the local community and is risen by the end of it would have an impact to an increased the needs of the people , one of these is the credits really needed by the prices of clothing or clothing .This can be traced to looked the more likely side to become a point of significant both as an advance of this business operators take part in the bali distro to meet the needs of the world largest oil consumers clothes paid at the end .Distro Mayang Madu should have received assistance from one seller prices of clothing of the largest memorials in Paciran Lamongan that provides the needs of prices of clothing people in the north coast and the surrounding areas .To win over the competition in the marketing of their products it takes of customers who are a disloyal .Of customers who are a disloyal to putt as well as they would have to re pt indofood acquired misp shares in time to come and inform to others for what is perceived . This study aims to to analyze the influence of the price of , the product quality , as well as the location against customers loyalty Distro Mayang Madu In Paciran Lamongan .Closer look at of this research is descriptive of quantitative .Percent of the population on this research including an in the number of subscribers 400 .The technique of over the withdrawal of funds by smeru within the was used in the study random sampling to the total number of samples from 80 .The technique of the collection of data using the primary data was obtained from the questionnaire that has been tested the validity of and reliabilitasnya .Of the data analysis that is used is identification economic assumptions agreed to at the fit and proper test classical , it is anticipated that analysis linear regression of multiple , the coefficients determined and efforts whatever survives this test a hypothesis with use some help a nice little software you spss .The result of this research showing the price of ( h ) had a positive impact on customers loyalty ( lp ) Distro Mayang Madu In Lamongan .The product quality ( kp ) had a positive impact on customers loyalty ( lp ) Distro Mayang Madu in lamongan .As well as the location ( l ) exert a positive influence against customers loyalty ( lp ) of a Distro Mayang Madu in Lamongan.]]>
<![CDATA[PENGARUH NET PROFIT MARGIN, RETURN ON EQUITY, RETURN ON ASSET TERHADAP HARGA SAHAM PERUSAHAAN PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2020 ]]>
<![CDATA[Roichatul Jannah]]>;
<![CDATA[Moh. Azus Shony Azar]]>;
<![CDATA[Fatichatur Rachmaniyah]]>
<![CDATA[ J-MACC Vol 4 No 2 (2021): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
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<![CDATA[This study aims to determine the effect of Net Profit Margin, Return On Equity, and Return On Assets, on the Share Prices of Coal Mining Companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The data used in this study is secondary data that has been documented by the IDX. The analysis technique used is multiple linear regression. The results of the research on the t-test showed that the Net Profit Margin partially positive effect on the stock price. However, Return On Equity, and Return On Assets have no effect on stock prices. The F test shows that Net Profit Margin, Return On Equity, and Return On Assets have an effect on the stock price of coal mining companies listed on the Indonesia Stock Exchange for the 2015-2020 period.]]>
<![CDATA[IMPLEMENTASI CSR SAAT PANDEMIK OLEH PT MULYA MENARA SEJAHTERA SIDOARJO PADA DATA TRANSAKSI PEMBELIAN KREDIT ]]>
<![CDATA[Dedy Triyono]]>;
<![CDATA[Feliciana Tjitrohartoko]]>
<![CDATA[ J-MACC Vol 5 No 1 (2022): April ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
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DOI: 10.52166/j-macc.v5i1.2935
<![CDATA[In PT. Mulya Menara Sejahtera there are some problems regarding efficiency in data processing. These problems can certainly be considered not in accordance with the green accounting principles that have been set and are also being a concern during this pandemic. This study aims to analyze and provide recommendations regarding the implementation of CSR during the pandemic by PT. Mulya Menara Sejahtera on their credit purchase transaction data. The research method used is a case study. The results of this study conclude that in PT Mulya Menara Sejahtera, the transaction cycle that occurs manually must be further developed more into digital so that it can better support green accounting efforts in Indonesia and support the limitation of physical interaction during this pandemic. In addition, based on the author's analysis, regarding the transaction cycle that occurs manually, PT Mulya Menara Sejahtera has implemented applicable accounting standards and complied with applicable CSR standards in accordance with Republic of Indonesia’s Law No. 40 of 2007 concerning Limited Liability Companies Article 74.]]>
<![CDATA[ANALISIS UNTUK MENGUKUR INDEKS KEPUASAN PASIEN DAN MASYARAKAT TERHADAP PELAYANAN PUSKESMAS KEPUTIH DI KOTA SURABAYA ]]>
<![CDATA[Farida Idayati]]>;
<![CDATA[Yahya Yahya]]>
<![CDATA[ J-MACC Vol 5 No 1 (2022): April ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
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DOI: 10.52166/j-macc.v5i1.2936
<![CDATA[In this study, it is intended to determine the level of patient and community satisfaction with the Keputih Health Center when using the Community Satisfaction Index and also to determine the performance carried out by the Keputih Health Center while providing health services to the community so that the vision and mission of the Keputih Health Center will be achieved, namely being able to create good health. optimal and excellent service quality to the community in its working area and make good innovations in terms of health services adapted to the situation and conditions that exist in the working area of the Puskesmas. The analysis used in this research is by using a qualitative descriptive approach. Qualitative descriptive research is a researchs that explains the real conditions regarding the work of puskesmas employees in serving health to patients/communities at the Keputih Health Center. The population used in this study is an organization that is included in a public sector organization that is not for profit/non-profit, engaged in the health sector, namely the Keputih Surabaya Health Center. The object of the research is the community/patients who are being treated at the Keputih Health Center. While the research sample was obtained from incidental sampling, the sample was obtained from each patient who arrived at the Puskesmas for treatment. This study used a sample to be used as an informant/respondent with a total of 150 respondents. The results of this study indicate that for the measurement of the suitability between satisfaction and the aspirations of the community at the service at the Keputih Community Health Center as a whole, the results are 87.28%, this means that overal it is in accordance with what is expected by the patient and the community has can be served in the best possible way. The performance at the Keputih Community Health Center in providing health services according to internal data at the Puskesmas shows the quality of service that has reached the set target.]]>
<![CDATA[PUBLIKASI ILMIAH DAN PLAGIARISME DENGAN LOCUS OF CONTROL SEBAGAI MODERASI ]]>
<![CDATA[Isnaini Anniswati Rosyida]]>;
<![CDATA[M. Nizarul Alim]]>
<![CDATA[ J-MACC Vol 5 No 1 (2022): April ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
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DOI: 10.52166/j-macc.v5i1.2937
<![CDATA[This study aims to determine the effect of scientific publication requirements on plagiarism and the role of locus of control as a moderating variable from the influence of scientific publication requirements on plagiarism in private universities. This research uses a quantitative method with respondents from accounting lecturers at Private Universities in East Java. The researcher used the Smart PLS 3.0 program to test the research hypothesis to examine the effect of scientific publication requirements on plagiarism and examine the role of locus of control as a moderating variable from the influence of the burden of scientific publications on plagiarism. The sample in this study is a lecturer at a Private College in East Java. The method used to determine the sample is purposive sampling. The research data was obtained by distributing questionnaires directly to the respondents. The test results show that the burden of scientific publications influences plagiarism. Locus of control is a moderating variable from the influence of the burden of scientific publications on plagiarism on accounting lecturers in private universities]]>
<![CDATA[PERHITUNGAN LABA/RUGI TOKO KELONTONG DI KELURAHAN TAMALANREA JAYA, KECAMATAN TAMALANREA, KOTA MAKASSAR, SULAWESI SELATAN ]]>
<![CDATA[Masriani Mahyuddin]]>;
<![CDATA[Eny Suprapti]]>
<![CDATA[ J-MACC Vol 5 No 1 (2022): April ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
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DOI: 10.52166/j-macc.v5i1.2938
<![CDATA[The purpose of this study is to provide empirical evidence that the grocery store business is very promising to be involved in in terms of the profit and loss calculation generated by not ruling out the weaknesses, advantages and obstacles faced, accompanied by proof of sales reports. This is based on the high level of small businesses spread across Tamalanrea Jaya Village, Tamalanrea District, Makassar City, South Sulawesi. This study uses a qualitative analysis approach. Previous research was conducted in Depok City, which has a much smaller population than Makassar City. The results of this study conclude that 1) grocery stores in Makassar City are included in the category of small businesses and are still traditional. 2) The profit of the grocery store is obtained from the reduction of total sales with the costs incurred to increase the stock of goods. 3) The bargaining system causes differences in profits even though the goods sold are the same goods. Further research should be on a wider area, more variables and forms of small and medium enterprises other than grocery stores.]]>
