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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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PELAYANAN UMUM DI POLRES REMBANG JAWA TENGAH UNTUK TERWUJUDNYA ZONA INTEGRITAS Damayanti Damayanti; Rikah Rikah
J-MACC Vol 5 No 1 (2022): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i1.2939

Abstract

POLRES Rembang requires performance measurement in public services. The purpose of this study is to determine: 1). the effect of effectiveness and efficiency on public service performance, 2). the influence of officer discipline on public service performance, 3) the effect of officer initiative on public service performance, 4). the personal influence of officers on the performance of public services, 5). the influence of information systems on public service performance, 6). suggestions and expectations from the community. The research method used is quantitative with the population is the people who enjoy the services provided by POLRES Rembang. This study used a sample of 200 respondents. The sampling technique used is cluster sampling, which is the basis for the number of districts in Rembang Regency. The technique of collecting data with a questionnaire using a linkert scale. The analysis technique used is multiple linear regression. The results showed: 1). effectiveness and efficiency have a positive effect on public service performance, 2). Officer discipline has a positive effect on public service performance, 3) officer's initiative has no significant negative effect on public service performance, 4). personal officers have a positive effect on public service performance, 5). Information systems have a positive effect on public service performance, 6). the hope of the community, POLRES Rembang continues to improve the performance of its services. The test value of determination is 0.768, which means that the factors examined in the study have an influence on the performance of the POLRES Rembang service by 76.8%, while the remaining 23.2% is influenced by other factors outside the model studied.
ANALISIS PENGARUH PENGGUNAAN STRATEGI MARKETING MIX TERHADAP KEPUTUSAN PEMBELIAN PRODUK PADA MAPAN DIGITAL PRINTING LAMONGAN M. Hafidh Nashrullah; Nawari Nawari
J-MACC Vol 5 No 1 (2022): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i1.2940

Abstract

This study uses a quantitative approach, nonprobability sampling technique in purposive sampling technique, and data collection techniques by means of library research, and questionnaires. The population in this study were all consumers who bought products at Mapan Digital Printing Lamongan, with a sample of 80 respondents. The data analysis technique uses multiple linear regression analysis. The results of this study are Simultaneous Test (f test) proving that the independent variable has a significant effect on the dependent variable with a value of 165,177 while the Partial Test (t test) shows that the place variable (X4) has a dominant influence on purchasing decisions with a value of 10,304. Determination coefficient value R2 obtained is 0.898 means that product, price, promotion, and place variables are able to explain purchasing decisions by 89,8% while the remaining 10,2% can be explained by other variables not examined in this study. Based on research on the influence of the marketing mix on the purchasing decisions of secondary food products at Mapan Digital Printing Lamongan, conclusions can be drawn as follows: (1) the results of the F test indicate that the marketing mix (product, price, promotion, and place) is jointly influential significant to the purchase decision of products at Mapan Digital Printing Lamongan. (2) From all marketing mix variables (products, prices, promotions, and places) obtained after testing t, it turns out that the place variable has the dominant influence in the purchasing decisions of secondary crops in Mapan Digital Printing Lamongan.
PENGARUH WORKLOAD DAN JOB INSECURITY TERHADAP WORK FATIGUE Nurul Mardiana; Fachrudy Asj’ari
J-MACC Vol 5 No 1 (2022): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i1.2944

Abstract

This study aims to analyze the effect of Workload and Job Insecurity on Work Fatigue MTs Teachers at the Al-Ihsan Krian Sidoarjo Foundation. The approach used is descriptive quantitative as well as the population & sample used by a number of 53 employees. According to the statistical results, the t-count results of Workload 2.821 & a significance of 0.007 <0.05. Obtained t-count Job Insecurity 2.194 & a significance of 0.033 <0.05. The f-count was 8,643 & a significance of 0.001 <0.05. This means that the t-test & f-test prove that there is a significant and positive effect of Workload and Job Insecurity on the Work Fatigue of MTs Teachers at the Al-Ihsan Krian Sidoarjo Foundation.
ANALISIS FAKTOR KEUANGAN TERHADAP NILAI PERUSAHAAN JASA TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Falina Aisyah Tasiyah; Laely Aghe Africa
J-MACC Vol 5 No 2 (2022): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i2.3473

Abstract

This study aimed to analyze and determine liquidity, profitability, leverage and firm size on firm value in transportation service companies. It used dependent variable is company value as proxy of Price Book Value (PBV) and independent variables such as liquidity as proxy of Current Ratio (CR), profitability as proxy of Return on Assets (ROA), leverage as proxy of Debt to Equity Ratio (DER) and company size as proxy of Change in Assets (SIZE). This study uses secondary data obtained from from the Indonesia Stock Exchange (IDX) for the period 2016-2020, with a population of transportation companies listed on the Indonesia Stock Exchange (IDX) with the sample of transportation companies in the period 2016-2020. It was taken by using purposive sampling method, where they were selected based on the criteria. The data were analyzed using a descriptive analysis, classical assumption test and multiple linear regression analysis with SPSS 25. The results indicated that liquidity (CR), profitability (ROA) and company size (SIZE) have no effect on company value, while leverage (DER) has a positive effect on company value.
PENGARUH GAYA KEPEMIMPINAN, LINGKUNGAN KERJA DAN KEPUASAN KERJA TERHADAP PERILAKU INOVATIF PEGAWAI SMK NASIONAL BERBAH Wahyu Dea Endarwati; E. Didik Subiyanto; Epsilandri Septyarini
J-MACC Vol 5 No 2 (2022): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i2.3474

Abstract

The motivation behind this review is to decide whether there is an impact of leadership style on innovative behavior, decide whether there is an impact of the work environment on innovative behavior, decide whether there is an impact of job satisfaction on innovative behavior and decide whether there is an impact of leadership style, work environment and job satisfaction on innovative behavior simultaneously on employees. Berbah National Vocational School, Sleman, Special Region of Yogyakarta. With a population of 50 employees of the Berbah National Vocational School with a saturated sampling method. The method of data collection is done by distributing questionnaires, this research is descriptive quantitative. The analytical methods in this study are instrument test (validity and reliability), classical assumption test, multiple linear regression analysis and t test and F test. The results of this study indicate (1) leadership style has a negative and significant impact on innovative behavior, (2) The work environment has a negative and significant impact on innovative behavior, (3) Job satisfaction has a positive and significant impact on innovative behavior, and (4) Leadership style, work environment and job satisfaction have a simultaneous impact on innovative behavior.
PENGARUH LITERASI KEUANGAN, MOTIVASI, RETURN DAN RISIKO TERHADAP MINAT INVESTASI MAHASISWA DI PASAR MODAL Hariyanto Hariyanto; Damayanti Damayanti
J-MACC Vol 5 No 2 (2022): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i2.3475

Abstract

This This study aims to prove the effect of financial literacy, motivation, return and risk on the investment interest of STIE YPPI Rembang students. The population used in this study was management students at STIE YPPI Rembang. The sample selection technique used proportional random sampling technique. The data analysis technique used multiple linear regression analysis. The results of this study indicate that financial literacy and motivation have no significant positive effect on student investment interest. While the return and risk variables have a significant positive effect on student investment interest. The value of Adjusted R2 is 0.601, it can be interpreted that 60.1% of the variation in student investment interest can be explained by variations of the four independent variables, namely financial literacy, motivation, return and risk. While the remaining 39.9% is explained by other reasons not examined in this study.
ANALISIS LAPORAN KEUANGAN PERUSAHAAN PT KALBE FARMA TBK DALAM MENILAI KINERJA PERUSAHAAN PADA PERIODE 2017-2021 Maylizza Putri Dyansah; Novi Darmayanti
J-MACC Vol 5 No 2 (2022): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i2.3476

Abstract

A This study was conducted with the aim of assessing the company's performance of PT Kalbe Farma Tbk in the Pre- and during Covid-19 Era by analyzing the Financial Ratio of the Annual Report for the period 2017 - 2021. The type of research used is quantitative descriptive research. The data source used is the Annual Report of PT Kalbe Farma Tbk for the period 2017 – 2021. The results of the study obtained that the company PT Kalbe Farma Tbk in 2019 - 2020 experienced a decrease in terms of liquidity ratio, namely the current ratio, cash ratio, and quick ratio due to an increase in the number of liabilities in the company. Then in terms of the ratio of solavbility (leverage) financial performance on assets and equities to liquidity increased. The activity ratio shows that the company experienced a decrease in fixed asset turnover and in inventory and total assets increased. And for the profitability ratio, the company experienced an increase in ROE and NPM.
MANAJEMEN LABA PERUSAHAAN KELUARGA INDONESIA Have Zulkarnaen; Fatichatur Rachmaniyah; Hamidah Hamidah
J-MACC Vol 5 No 2 (2022): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i2.3478

Abstract

The purpose of this study is to test whether family ownership has an effect on earnings management in companies listed on the Indonesia Stock Exchange. The data collection method used purposive sampling. The companies used in this study found 70 companies per year from 2015 to 2017 with a total of 210 observational data. The variables used in this study were family ownership and earnings management. The research model used is the estimation of the use of panel data regression models with data taken from the financial statements of observation companies. There is 1 development model to test the hypothesis used in this study. The results of this study prove that family ownership has an effect on improving the earnings management of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017.
ASSESMENT OF THE EFFECTS OF HOUSE COUNTRY MACROECONOMICS ON PERFORMANCE CROSS LISTED FIRMS IN EAST AFRICA Dickson Pastory
J-MACC Vol 5 No 2 (2022): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i2.3479

Abstract

This study makes assessment of the effects of host country macroeconomic factors on the performance of cross listed firms in East Africa. It uses quarterly time series from March 2010 to December 2020. The study used stock prices of five Kenyan companies that are cross listed in the stock markets of Uganda and Tanzania. The overall model capturing the impact of the macroeconomic factors on the average prices of stocks shows that interest rate exerts positive and significant impact on the stock market performance, while, inflation has negative and significant effects on the stock market performance in both Uganda and Tanzania. GDP is statistically not significant in influencing the stock prices in both countries. On the other hand, the model that captures individual effect provides mixed result in both Uganda and Tanzania, with the negative effect of inflation reported in three firms in Uganda and two firms in Tanzania; while, a positive effect is found in one firm listed in Uganda and two firms listed in Tanzania. Similarly, the effect of interest rate is positive for three firms in both Uganda and Tanzania; and it is negative in one firm listed in both USE and DSE. GDP negatively affect stock prices of two firms in Tanzania and positively affect the prices of one firm in Uganda.
PENGARUH PENGETAHUAN KEWIRAUSAHAAN, LINGKUNGAN KELUARGA DAN LOCUS OF CONTROL TERHADAP MINAT BERWIRAUSAHA MAHASISWA AKUNTANSI Eny Suprapti; Minsar Muhammad
J-MACC Vol 5 No 2 (2022): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i2.3480

Abstract

A This study aims to determine the effect of entrepreneurial knowledge, family environment and locus of control on entrepreneurial interest in accounting students at STIE Wira Bhakti Makassar which provides an initial picture of the percentage of graduates absorbed in the world of work or creating jobs. Using quantitative methods with primary data and questionnaires. The measuring instrument consists of 9 question items for entrepreneurial knowledge, family environment and interest in entrepreneurship and 13 question items for locus of control. Based on the partial statistical test, taking into account the t-count comparison that is larger than the table and the significance level is smaller than 0.8% from the standard significance of 5%, it can be concluded that Ho is rejected or the locus of control partially has a significant effect on entrepreneurial interest. The results of the first hypothesis regression test concluded that entrepreneurial knowledge has a significant influence on acceptable entrepreneurship interest. The results of the second and third hypothesis regression tests concluded that theoretically and statistically, family environment and locus of control have a significant influence on entrepreneurial interest.

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