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<![CDATA[Organisational Commitment of Contract Workers of Lumajang District Government After the Letter of the Minister of PAN and RB Number : B /185/M.SM.02.03/2022 ]]>
<![CDATA[Hidayat, Zainul]]>;
<![CDATA[Yatminiwati, Mimin]]>;
<![CDATA[Ermawati, Emmy]]>
<![CDATA[ International Journal of Accounting and Management Research Vol. 5 No. 1 (2024): Maret 2024 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/ijamr.v5i1.1293
<![CDATA[This study aims to determine and analyse the effect of organisational commitment as the dependent variable of Lumajang District Government contract personnel after the Minister of PAN and RB Letter Number: B/185/M.SM.02.03/2022 concerning Personnel Status in the Agency Environment, Central and Regional Government. While the independent variables are organisational culture, transformational leadership and job satisfaction. This research method uses descriptive quantitative. The data used is primary data with a population of contract employees. The dependent variable in this study is organisational commitment with indicators. The independent variables in this study are the marketing mix consisting of organisational culture, and job satisfaction with each measuring instrument indicator and transformational leadership variables with measuring instrument indicators. Data analysis used multiple linear regression analysis. The results showed that partially organisational culture, transformational leadership, and job satisfaction had no effect on organisational commitment, and the results of testing all variables stated that organisational culture, transformational leadership and job satisfaction simultaneously had no effect on organisational commitment in contract employees within the Lumajang District Government]]>
<![CDATA[Employee Performance Of Hotel Tampiarto Plaza Probolinggo Influenced By The Dimensions Of Motivation ]]>
<![CDATA[Hermawan, Dedi Joko]]>
<![CDATA[ International Journal of Accounting and Management Research Vol. 5 No. 1 (2024): Maret 2024 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/ijamr.v5i1.1297
<![CDATA[The purpose of this study was to determine how the dimensions of motivation affect employee performance at the plaza hotel located in the city of probolinggo both simultaneously and partially. this study uses a quantitative descriptive approach with five variables contained in the dimensions of motivation. the number of samples in this study were 39 employees registered at the Tampiarto plaza probolinggo hotel, the researchers used the entire number of employees using the sampling technique, namely saturated sampling. the data collection method used in this study was a questionnaire measured by a Likert scale and validity and reliability testing. data processing using the SPSS version 22 program as a multiple linear analysis test tool, F test, and T test. the results of the study prove that the dimensions of motivation affect the performance of employees of the tampiarto plaza probolinggo hotel both simultaneously and partially. partially physiological needs affect employee performance, a sense of security affects employee performance, social needs affect employee performance, self-esteem or recognition affects employee performance, and self-actualization affects employee performance. while simultaneously proving that five variables in the dimensions of motivation affect employee performance. ]]>
<![CDATA[Discretionary Accruals: Detecting the Quality of Earnings Using Corporate Governance, Firm Size and Leverage ]]>
<![CDATA[Melasari Melasari]]>;
<![CDATA[Yeni Widyanti]]>
<![CDATA[ International Journal of Accounting and Management Research Vol. 4 No. 2 (2023): September ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/ijamr.v4i2.1350
<![CDATA[This research is designed to explain the influence of leverage, size and corporate governance proxied by the audit committee independent commissioners on earnings quality as measured using discretionary accruals directly and through the moderating variable family ownership. Data was obtained from the financial reports of companies that met the sample criteria of 644 manufacturing companies in 2019-2022. The data analysis method uses descriptive analysis. The results showed that each variable has a different effect, such as the audit committee and leverage variables, there is no effect on earnings quality, this shows that the presence or absence of an audit committee and high or low does not encourage companies to make discretionary accruals, while the independent commissioner variable has a negative and significant effect on earnings quality, then company size has a positive effect on earnings quality. This research provides insight into the importance of corporate governance and its practical implications to assist company stakeholders in optimising corporate governance policies and earnings management strategies.]]>
<![CDATA[Influence of Frontliner Service Quality and Quality Products Towards Customer Loyalty at KSPP Syariah BMT NU East Java Sumbersari Branch ]]>
<![CDATA[Jannah, Miftakhul]]>;
<![CDATA[Muhri, M]]>;
<![CDATA[Pamuji, Alif Endy]]>
<![CDATA[ International Journal of Accounting and Management Research Vol. 5 No. 2 (2024): September 2024 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/ijamr.v5i2.1404
<![CDATA[This research aims to evaluate the influence of service quality and product quality on customer loyalty at BMT NU Sumbersari. This Sharia Financial Institution is known for its friendly and responsive service as well as savings pick-up and delivery services and sharia financial financing. This research uses a descriptive quantitative approach. The population in this study was 1527. The research sample was determined randomly (random sampling) with the total sample calculated using the Slovin formula numbering 94 people. Data was collected through questionnaires, and analyzed using multiple linear regression. The results of the research obtained using the t test and F test show that the quality of frontliner service partially influences customer loyalty at BMT NU Sumbersari. Product quality partially has no effect on customer loyalty at BMT NU Sumbersari. Frontliner service quality and product quality simultaneously influence customer loyalty at BMT NU Sumbersari. The resulting R2 value of 0.115 (11.5%) can be interpreted to mean that the capability of the frontliner service quality model (X1), product quality (X2) on customer loyalty (Y) is 11.5 percent, and the rest is influenced by other factors.]]>
<![CDATA[Harnessing Indonesian Local Wisdom for Innovative Tourism Development in the Creative Economy ]]>
<![CDATA[Zaini, Rafiq]]>;
<![CDATA[Ismail, Kamariah]]>
<![CDATA[ International Journal of Accounting and Management Research Vol. 5 No. 2 (2024): September 2024 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/ijamr.v5i2.1405
<![CDATA[This concept paper investigates how Indonesian local wisdom can be incorporated into innovative tourism development in the context of creative economy. By conducting an in-depth literature review and analyzing various case studies, the research investigates diverse applications of local wisdom in tourism across Indonesia, examining economic impacts, cultural preservation efforts, and alignment with creative economy principles. The results reveal significant potential in utilizing cultural heritage to develop distinctive, environmentally friendly tourism experiences that support local communities and the national economy. The research highlight challenges in implementation, such as the risk of cultural exploitation and clashes between modernization and tradition and suggests methods for sustainable development. By blending the preservation of culture with economic advancement, Indonesia has the potential to become a pioneer in sustainable and culturally respectful tourism development, providing valuable insights for similar culturally diverse developing countries.]]>
<![CDATA[Community Empowerment through Sustainable Development Goal (SDGS) Village Program ]]>
<![CDATA[Luthfiyah, Siti Nur Azizatul]]>;
<![CDATA[Rizki, Via Lailatur]]>
<![CDATA[ International Journal of Accounting and Management Research Vol. 5 No. 2 (2024): September 2024 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/ijamr.v5i2.1407
<![CDATA[Focusing on poverty alleviation, Presidential Regulation No. 166/2014 underscores the importance of a comprehensive strategy, strong coordination, and sustained efforts as the country's top priority. The strategy is aimed at reducing poverty and ensuring that the basic rights of citizens are fulfilled through inclusive, equitable and sustainable development. The goal is to create a better and fairer life for everyone, in line with the SDGs' Village Community goals as well as the SDGs' global goals that place community empowerment as a key method in tackling poverty. This research was conducted using a qualitative approach and is descriptive in nature. Data collection in this study was carried out through three main approaches: making observations, conducting in-depth interviews, and reviewing related documents. Data were analyzed using descriptive qualitative analysis using the Miles and Huberman interactive model, which includes data condensation, data display and drawing and verification of results. triangulation of techniques, triangulation of sources, and member checks ensured the validity of the data. The results showed that the villagers formed their own SDGs by volunteering.]]>
<![CDATA[Village Funds and Corruption Tendencies in Village Development ]]>
<![CDATA[Yulfani, Yulfani]]>;
<![CDATA[Parwati, Ni Made Suwitri]]>;
<![CDATA[Tanra, Andi Ainil Mufidah]]>
<![CDATA[ International Journal of Accounting and Management Research Vol. 5 No. 2 (2024): September 2024 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/ijamr.v5i2.1421
<![CDATA[This study aims to analyze the effect of village funds and the tendency of corruption on village development in Central Sulawesi Province. This study uses village government data in Central Sulawesi Province. Using the Proposive Sampling method for sample selection, so that the total final sample obtained was 1,840 observations. The results showed that village funds and corruption tendencies had an impact on increasing the village development index (IDM). Related to the existence of control variables, the characteristics of the village head and village characteristics also show an influence on increasing IDM. This research has implications for the importance of supervision and efforts to eradicate corruption at the village level to increase IDM]]>
<![CDATA[Simplification of Income Tax Withholding Article 21 Through the Application of Average Effective Rates for Individual Taxpayers ]]>
<![CDATA[Wasesa, Tjandra]]>;
<![CDATA[Toni, Sugiharto Heri]]>;
<![CDATA[Karnaen, Bambang]]>;
<![CDATA[Zuhroh, Diana]]>;
<![CDATA[Dewi, Rina]]>
<![CDATA[ International Journal of Accounting and Management Research Vol. 5 No. 2 (2024): September 2024 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/ijamr.v5i2.1484
<![CDATA[Calculation of Income Tax and PPh 21 withholding is quite complex and has a confusing calculation scheme so it is necessary to simplify and simplify calculations and deductions, as well as administrative management that does not burden taxpayers in carrying out their tax obligations correctly. In addition to progressive tax rates, the Directorate General of Taxes has implemented changes to the PPh 21 withholding rates using the average effective rate (TER) scheme in accordance with Government Regulation Number 58 of 2023. Find out about the new scheme and the latest example of PPh 21 calculations which will be effective starting in 2024. With the tariff scheme Effective PPh 21 TER, the calculation of Income Tax Article 21 becomes simpler. The TER scheme also does not change the calculation of PPh 21 in a year, because it is still based on Article 17 paragraph (1) letter a of the Income Tax Law. Apart from that, the TER scheme also does not provide additional new tax burdens because it is basically a method of calculating taxes on a monthly or daily basis.]]>
<![CDATA[The Role of Learning Agility in Performance Improvement ]]>
<![CDATA[Hidayat, Zainul]]>;
<![CDATA[Yatminiwati, Mimin]]>;
<![CDATA[Ermawati, Emmy]]>
<![CDATA[ International Journal of Accounting and Management Research Vol. 6 No. 1 (2025): March 2025 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/ijamr.v6i1.1541
<![CDATA[Using a Systematic Literature Review (SLR) methodology, this study attempts to investigate how Learning Agility might enhance both individual and organisational performance.. Learning Agility is defined as the ability to learn from experience and apply that learning to new situations. This research reviews related literature from various sources to identify the main dimensions of Learning Agility and its relationship with performance improvement, both at the individual and organizational levels. The results show that Learning Agility contributes significantly to performance improvement. The findings also underline the importance of developing Learning Agility with various programs within the organization.]]>
<![CDATA[Impacts of Ownership Structure, Size, and Profitability as Moderating Factors on Stock Price ]]>
<![CDATA[Amani, Tatik]]>;
<![CDATA[Wilamsari, Feni]]>;
<![CDATA[Salim, Muhammad]]>
<![CDATA[ International Journal of Accounting and Management Research Vol. 6 No. 1 (2025): March 2025 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/ijamr.v6i1.1549
<![CDATA[This present study intends to analysis the influence of ownership structure and firm size on stock price, while considering profitability acting a moderating variable focusing on banking firms registed on Indonesia Stock Exchange (IDX) while 2021-2023 observation year. In this research, the ownership structure includes both institutional and managerial ownership, while firm size is evaluated based on total assets. Profitability is represented by ROA, and stock cost is determined by annual closing stock cost. The study applies quantitative panel regression analysis with EViews 13 software. The outcomes indicated that neither managerial nor institutional ownership significantly influenced stock prices. Meanwhile, firm size significantly impacts stock prices. Furthermore, profitability does not appear to enhance the correlation between ownership structure and the company size regarding stock price, highlighting the crucial role of financial performance in attracting investor interest. These findings provide insights for banking management and investors in gaining insight into the key elements that affect a firm’s stock market valution.]]>
