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INDONESIA
JURNAL MAKRO MANAJEMEN
Published by Universitas Madura
ISSN : 14122936     EISSN : 25497308     DOI : -
Core Subject : Science, Social,
Jurnal ini berisi hasil penelitian terkait ilmu manajemen.
Arjuna Subject : -
Articles 156 Documents
Kajian Literatur: Pengaruh Receivable Turnover dan Working Capital Turnover Terhadap Profitabilitas Perusahaan Manufaktur Vivian, Angela -; Paramita, Virya Mukti; Meiden, Carmel -
Makro Jurnal Manajemen Dan Kewirausahaan Vol 8, No 1 (2023): Makro Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v8i1.1912

Abstract

This study aims to describe the development of receivable turnover and working capital turnover on the profitability of manufacturing companies listed on the Indonesia Stock Exchange. This research was conducted on previously published journals, and researchers have collected as many as 30 journals in the form of journals related to the effect of receivable turnover and working capital turnover on the profitability of companies, companies, and or manufacturing companies listed on the Indonesia Stock Exchange. The journals used in this study are journals published in 2012 to 2022. The research technique used is a systematic review of literature or literature study. Literature study itself is a method ofjournaling that collects, reads and records, and processes research materials from previously published journals. The journals for this study were obtained by researchers through thePublish or Perish software. The results show that most of the company's profitability is influenced by working capital turnover and most of the company's profitability is positively influenced by receivable turnover.
DETERMINAN MANAJEMEN LABA, STUDI META ANALISIS Wibowo, Yohannes -; Jeconiah, Grayvien -; Tanthianto, Dion -; Meiden, Carmel -
Makro Jurnal Manajemen Dan Kewirausahaan Vol 8, No 1 (2023): Makro Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v8i1.1917

Abstract

Earnings management practices are expected to be minimized with strict supervision. This is due to the fact that one of the important measuring tools for decision making is profit information in financial statements. This study uses a meta-analysis method for testing. The population of this study is a journal found through Publish or Pearish 8 with the topic of factors that affect earnings management which includes deferred tax expense variables, deferred assets, tax planning, tax size and leverage for the 2010-2020 research year. In this study, purposive sampling method was used as a sampling strategy, using 31 articles as sample. The results of t-test statistics from journals used as secondary data, taken from several journals in Publish or Pearish 8. To combine the research findings of journals and ensure deferred tax expense, deferred tax assets, tax planning, size and influence have an influence on earnings management. The independent variable relationship with the variable is weak, with an average correlation value of less than 0.25. This study concludes that financial management is influenced by firm size, leverage, deferred assets, tax planning and deferred tax expense.
PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR Winata, Liana Angelina; Angeline, Patricia -; Putri, Viona -; Meiden, Carmel -
Makro Jurnal Manajemen Dan Kewirausahaan Vol 8, No 1 (2023): Makro Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v8i1.1913

Abstract

One of the main concerns of corporate financial management is how managers make short-term decisions known as working capital management. This requires making capital management policies and decisions that have an impact on performance. The purpose of this study is to find out how the literature on the impact of working capital management on company profitability has changed over time. Publish or Perish, a software program, was used to conduct research in 25 journals from 2012 to 2022 using a systematic literature review technique. The results of this study suggest that increasing working capital will increase profitability when working capital levels are low. However, profitability will decrease as working capital increases when the working capital level is high. In addition, reliable estimates of a company's ideal NTC level are provided in this report. Furthermore, this investigation examines the impact of financial constraints on the ideal level of working capital. The results of this literature review show that working capital management has an effect on company profitability. 
PENGARUH FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR Angeline, Patricia -; Putri, Viona -; Winata, Liana Angelina; Meiden, Carmel -
Makro Jurnal Manajemen Dan Kewirausahaan Vol 8, No 1 (2023): Makro Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v8i1.1918

Abstract

Financial statements are a structured presentation of the financial position that shows the financial performance of an entity. On the other hand, the Financial Services Authority in Indonesia imposes sanctions on capital market players for committing fraudulent financial statements. This shows that cases of fraudulent financial statements that occurred in Indonesia are part of the failure of the audit conducted by the Public Accounting Firm (KAP). This study aims to examine the effect of the fraud triangle factor in detecting fraud in a financial statement. The object of this study uses the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in the period 2012-2022. This study uses earnings management to see the potential for fraudulent financial statements. Earnings management is measured using the F-Score indicator. The sample selection in this study used purposive sampling method. Based on these criteria, a sample of 30 research journals was obtained. Data analysis was performed using multiple linear regression analysis. The results of the study indicate that rationalization has a significant effect on financial statement fraud. Meanwhile, financial target, financial stability, director change, external pressure, nature of industry monitoring have a significant effect on financial statement fraud. This research contributes to regulators in setting regulations to improve audit quality, especially in detecting fraud. 
ANALISIS PENGARUH WORKING CAPITAL DALAM PROFITABILITAS Nathania, Patricia -; Putra, Wilxen Sanjaya; Pricilya, Zuliet -; Meiden, Carmel -
Makro Jurnal Manajemen Dan Kewirausahaan Vol 8, No 1 (2023): Makro Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v8i1.1914

Abstract

The research was conducted with the hope of knowing how much influence working capital has on the profitability of a company. Working Capital is an investment owned by a company that is kept with the aim of being used to finance current assets. In research, one of the many theoretical foundations used in this study, the theory used is attribution theory. The research was conducted using a literature study method where after selecting the data in accordance with the applicable criteria, the number of samples obtained was 30 samples where the data obtained were data from the 2010-2022 period, sourced from various countries. In this research, the emphasis is on the use of research methods used by various sample literatures that will be used as research conclusions. Based on the results of the study, it shows that the biggest influence of working capital on profitability is the Cash Ratio and shows that working capital has a significant effect on profitability.
META ANALISIS: PENGARUH FAKTOR-FAKTOR FRAUD DIAMOND TERHADAP F-SCORE Putra, Wilxen Sanjaya; Pricilya, Zuliet -; -, Sukmawati -; Meiden, Carmel -
Makro Jurnal Manajemen Dan Kewirausahaan Vol 8, No 1 (2023): Makro Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v8i1.1915

Abstract

This research aims to prove the influence of the fraud diamond factors on the F-score. Fraud Diamond is a concept that discusses the reasons and factors why fraud can occur in a company's financial statements. In this study, a meta-analysis study method approach was used in hypothesis testing. In this study, a sample of 30 articles was obtained which met the criteria to be used as research materials, the samples obtained were from previous research conducted from the 2010-2022 period which is still related to diamond fraud. The sample search uses an application media called Public of Perish (PoP) and also uses a tool called Google Scholar which is directly related to the Public of Perish (PoP). Then the sample selection was used by purposive sampling method. The results of the research analysis show that the four independent variables tested after being transformed into r and various procedures according to the meta-analysis step prove that they have a significant positive effect which means that all variables have been proven to have a significant effect on the F-score.
GAYA KEPEMIMPINAN DAN MOTIVASI TERHADAP KINERJA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MODERASI Hidayat, Wahyu -; Lailiyah, Elliv Hidayatul; Hayat, Ardiansyah Ahsanul
Makro Jurnal Manajemen Dan Kewirausahaan Vol 8, No 1 (2023): Makro Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v8i1.1916

Abstract

This study aims to determine the effect of leadership style and work motivation on cleaning service performance with job satisfaction as a moderating variable. This research was conducted at the Cleaning service PT. Pelindo Daya Sejahtera work unit Primasatya Husada Citra Hospital Surabaya. The population of this study was 76 respondents because the population was not more  than 100 respondents, so the authors took 100% of the population as a sample in this study. In this study, a questionnaire was tested using validity and reliability tests, while the data analysis used in this study used the classical assumption test and the MRA (Moderated Regression Analysis) test. The results of this study indicate that the leadership style variable has an effect on performance of Cleaning service PT Pelindo Daya Sejahtera Work unit Primasatya Husada Citra Hospital Surabaya. Work motivation has a positive effect on cleaning service performance. Job satisfaction moderates by strengthening the influence of leadership style on cleaning service performance. Job satisfaction moderates by strengthening the effect of work motivation variables on cleaning service performance.  
THE EFFECT OF WORK STRESS AND WORK LOAD ON THE WORK PRODUCTIVITY OF EMPLOYEES AT THE REGENCY OF POPULATION AND CIVIL REGISTRATION OFFICES. OGAN KOMERING ULU Herlina, Tati -; Rabiulkhri, Mailani -; Nevada, Nevada -
Makro Jurnal Manajemen Dan Kewirausahaan Vol 8, No 2 (2023): Makro Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v8i2.2131

Abstract

This research discussed the Influence of Work Stress and Workload on Work Productivity of Employees of the Department of Population and Civil Registration Kab. Ogan Komering Ulu. The population in this study were 46 employees of the Department of Population and Civil Registration Kab. Ogan Komering Ulu. The analytical method used was quantitative method using Multiple Linear Regression analysis tool. analysis explained that the t-count of each variable of Work Stress (X1) was -4.342 and Workload (X2) was -3.996 which was greater than the t-table value of 2.017 which stated that all variables had a negative influence on the Work Productivity of the Population and Civil Registration Service employees, Ogan Komering Ulu Regency . The calculated F value of 40,731 was greater than the F table of 3.21 which stated that simultaneously work stress and workload had a negative influence on work productivity of employees of the Population and Civil Registration Office of Kab. Ogan Komering Ulu. The value of the coefficient of determination (R square) of 0.655 meant that in this case the contribution of the influence of work stress and workload had a negative influence on employees'work productivity by 65.5% while the remaining 34.5% was influenced by other variables outside of variables not included in this research model. , such as motivation, discipline, work ethic, skills and education (Sedermayanti, 2011: 214)
PENGARUH POLLUTING SECTOR DAN STAKEHOLDERS TERHADAP PENGUNGKAPAN EMISI GAS RUMAH KACA Putri, Viona -; Meiden, Carmel -
Makro Jurnal Manajemen Dan Kewirausahaan Vol 9, No 1 (2024): Makro Jurnal manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v9i1.2299

Abstract

Isu lingkungan yang menjadi pusat perhatian dunia adalah terkait emisi Gas Rumah Kaca (GRK) yang dihasilkan oleh berbagai industri. Menurut International Energy Agency, GRK yang dihasilkan oleh sektor energi global selama tahun 2022 mencapai angka tertinggi sepanjang sejarah, yaitu sekitar 36,8 gigaton GRK. Penelitian ini bertujuan untuk mengetahui factor-faktor yang mempengaruhi pengungkapan emisi gas rumah kaca. Penelitian ini mengeksplorasi perubahan dalam tingkat pengungkapan emisi GHG selama periode tiga tahun, memberikan gambaran dinamika pelaporan keberlanjutan perusahaan. Teori yang mendasari penelitian ini adalah teori stakeholder dan legitimacy. Untuk konsep yang digunakan berupa kinerja non-keuangan berupa pengungkapan emisi karbon sesuai GRI 305, polluting sector, independent board director, media, dan pemegang saham (ownership concentration). Pengambilan sampel menggunakan non-probability sampling menghasilkan 36 data yang terdiri dari 12 perusahaan selama tahun 2020-2022. Metode pengujian menggunakan uji regresi linear berganda dengan software SPSS 26. Hasil penelitian menunjukkan bahwa polluting sector dan pemegang saham berpengaruh signifikan terhadap pengungkapan emisi GRK perusahaan. Sedangkan independent board director dan media tidak berpengaruh terhadap pengungkapan emisi GRK perusahaan.
Pengaruh Faktor Penentu Sikap Konsumen Dalam Niat membeli Ulang Pada Merek Direct to Consumer (DTC) Praharjo, Ardik -; Robbie, R. Iqbal -
Makro Jurnal Manajemen Dan Kewirausahaan Vol 9, No 1 (2024): Makro Jurnal manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v9i1.2304

Abstract

Di industri fashion dan ritel, sekelompok perusahaan rintisan, yang disebut sebagai merek Direct-to-Consumer (DTC). Merek DTC didefinisikan sebagai merek e-commerce yang menjual langsung ke konsumen, tanpa perantara pengecer seperti department store. Merek tersebut biasanya memulai sebagai bisnis online murni, sepenuhnya memanfaatkan saluran digital untuk pemasaran dan penjualan. Penelitian ini bertujuan untuk mengidentifikasi penentu sikap konsumen dan niat pembelian kembali terhadap merek DTC. Penelitian ini merupakan penelitian eksplanatori dengan pendekatan kuantitatif. Survey menggunakan kuesioner (baik secara online dan ofline) dilakukan untuk mengambil data primer pada penelitian ini. Populasi dalam penelitian ini adalah merek Erigo, Laff Project, Nah Shoes, Ria Miranda, dan Heaven Light. Merek tersebut terkategorikan merek DTC karena pada proses pembeliannya menggunakan e-commerce dan termasuk merek ternama di Indonesia. Sampel pada penelitian ini ditetapkan dengan metode non probability sampling karena jumlah populasi tidak diketahui secara pasti. Teknik sampling yang digunakan adalah purposive sampling dengan kriteria (1) berumur > 17 tahun (2) pernah membeli merek tersebut. Data yang diperoleh selanjutnya dilakukan analisis menggunakan Covariance Based Stuctural Equation Modelling (Partial Least Square-SEM) untuk mendeskripsikan hubungan antar variabel dengan menggunakan tiga tahapan, yakni evaluasi outer model, inner model, dan uji hipotesis (uji t). Berdasarkan hasil analisis, variabel media sosial, keunikan, inovasi, dan sikap pembeli terbukti memiliki pengaruh positif signifikan terhadap sikap konsumen. Faktor-faktor ini menunjukkan bahwa strategi perusahaan yang fokus pada inovasi, keunikan produk, dan penggunaan media sosial secara strategis, bersama dengan budaya perusahaan yang mendukung, sangat berperan dalam membentuk sikap konsumen yang positif.