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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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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.
STRATEGI PENGUATAN TATA KELOLA PEMANFAATAN RISET DAN INOVASI Solicha Vichy Budiwati; Sundari Sundari; Dhani S Hudaya; Niken Niken
J-MACC Vol 6 No 1 (2023): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v6i1.4146

Abstract

Sebagai badan libang nasional yang diamanatkan dalam Undang-Undang No. 11 Tahun 2019 dan Peraturan Presiden No.78 Tahun 2021, BRIN berperan dalam menghasilkan invensi dan inovasi yang nantinya diharapkan dapat dikomersialisasikan industri. Dalam menjalankan perannya tersebut, BRIN menerapkan strategi tatakelola open platform yang membuka peluang kerjasama luas bagi mitra industri dari berbagai pintu (multiple gate). Penerapan skema baru tersebut belum didukung penatakelolaan yang optimal sehingga menimbulkan sejumlah kebingungan bagi mitra industri dan berdampak pada potensi penurunan kerjasama riset dan inovasi dengan industri. Oleh karena itu, penelitian ini ditujukan untuk merumuskan strategi perkuatan tata kelola kerjasama riset dan inovasi di lingkungan BRIN, sehingga terciptanya ekosistem riset dan inovasi yang kondusif. Penelitian menggunakan pendekatan kualitatif dan eksploratif. Teknik analisis dilakukan dengan menggunakan analisis SWOT. Pengumpulan data dalam penelitan ini dilakukan melalui survai dan FGD. Hasil penelitian menunjukan ada 2 (dua) strategi yang perlu dilakukan yaitu strategi umum dan strategi khusus. Strategi umum diarahkan pada penataulangan tupoksi di internal BRIN, penyelesaian Standar Operasional Prosedur (SOP) dan proses bisnis, dan penyiapan sumberdaya. Sedangkan strategi khusus lebih difokuskan pada perbaikan skema aksesibilitas layanan meliputi skema multiple gate dengan perbaikan dan mulitiple layanan dalam satu atap.
EVALUASI PUSTAKA SISTEM INFORMASI AKUNTANSI PADA DATABASE WEB OF SCIENCE (WOS) Galuh Husadatama
J-MACC Vol 6 No 1 (2023): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v6i1.4147

Abstract

This article aims to review and analyze the Topic of Accounting Information Systems published in the Web of Science database. This research uses the Bibliometric method through Vos Viewer and Biblioshiny to show information about trend set, frequency of article production, frequency of authors, and some other information. The results showed that SIA's research, which was first published in the Web of Science database, was recorded in 1975 and reached its peak in 2011. However, the peak of SIA's article production in 2011 was due to a symposium held in China. However, after that, SIA's article production continued to decline and in the 2012-2021 period tends to increase. Other results show that there are no researchers who focus on producing SIA research articles consistently, this is evidenced by the authors who published the most SIA articles, only 4 articles. This low publication proves that collaboration between SIA researchers is lacking so that many articles are single author status.
KESEHATAN PERBANKAN NASIONAL SELAMA PANDEMI COVID 19 TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN A.A Pt. Agung Mirah Purnama Sari; Ni Made Suindari; I Nyoman Sutapa
J-MACC Vol 6 No 1 (2023): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v6i1.4148

Abstract

This study aims to determine and analyze the Health of National Banking during the Covid-19 Pandemic on Firm Value through Financial Performance with the observation year 2018 to 2020. National banking conditions are analyzed using the RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) method. The reason for choosing the banking sector in this study is because researchers want to know the impact of the Covid-19 pandemic on the banking sector and its effect on the economy of the Indonesian people. The sampling technique uses Probability Sampling type Simple Random Sampling. Meanwhile, the sampling used the Slovin Formula so that a sample of 32 companies with 96 observations was obtained. This study used 19 hypotheses. Our findings generally show that the average national bank is still in good health despite being in extraordinary conditions like the current pandemic. This is due to the consistency of other professions such as civil servants or MSME actors in fulfilling their obligations to banks so that they can support and anticipate credit problems that may arise in national banks. The results of the hypothesis test showed that only four (4) hypotheses were accepted, they are H1a, H3, H4, and H9. The results of the F test show that 71% of the firm value is influenced by Risk Profile, Good Corporate Governance, Earnings, Capital and Financial Performance.

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