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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 87 Documents
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IMPLIKASI BIOLOGICAL ASSET INTENSITY, UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL DAN KAP TERHADAP PENGUNGKAPAN ASET BIOLOGIS Christopher Scarvino; Rustadi Rustadi; Melvie Paramitha; Chitra Santi
J-MACC Vol 4 No 2 (2021): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Abstract

Biological assets are assets of living animals or plants. One type of company that has biological assets is an agricultural company. The uniqueness of the characteristic that distinguishes biological assets from other assets is that biological assets are constantly undergoing biological transformation. Because of their uniqueness, biological assets need to be disclosed in the annual reports of agricultural companies based on the accounting standards contained in PSAK 69. This study aims to determine the effect of biological asset intensity, company size, managerial ownership, and Public Accounting Firm on the level of biological assets disclosure. The objects used in this research are agricultural companies listed on the IDX in 2018-2019. The population used in this study amounted to 26 agricultural companies. Meanwhile, the agricultural companies that were selected as samples were 21 companies which were determined based on purposive sampling technique. The data analysis technique used in this study was multiple linear regression analysis. The results of this study indicate that company size has a significant positive effect on the disclosure of biological assets. Meanwhile biological asset intensity, managerial ownership, and type of Public Accounting Firm have no effect on disclosure of biological assets.
STUDI EMPIRIS GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Nurul Aini; Refi Ria Rumanti
J-MACC Vol 4 No 2 (2021): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Abstract

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.
CAPTION KONSEP DIRI: STRATEGI PERSONAL BRANDING PADA MEDIA INSTAGRAM Nashrudin Latif; Ferry Hariawan
J-MACC Vol 4 No 2 (2021): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Abstract

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.
PENGARUH PROMOSI, CITRA MEREK DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN BATIK TENUN IKAT (Studi Kasus CV Paradila Parengan Maduran) Bayu Sentosa; Muafiyatin Nur Tsalisah
J-MACC Vol 4 No 2 (2021): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Abstract

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.
PENGARUH SEMANGAT KERJA DAN PEMBERIAN BONUS TERHADAP EFEKTIVITAS KERJA KARYAWAN PADA UD. SEHAT INDAH KOTA GORONTALO Agus Susanto Naue
J-MACC Vol 4 No 2 (2021): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Abstract

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.
ANALISIS PENGARUH HARGA, KUALITAS PRODUK, DAN LOKASI TERHADAP LOYALITAS PELANGGAN DISTRO MAYANG MADU PACIRAN LAMONGAN Ana Fitriyatul Bilgies; Ariefah Sundari; Ali Muhajir; Heni Purnama Putra
J-MACC Vol 4 No 2 (2021): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Abstract

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.
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 Roichatul Jannah; Moh. Azus Shony Azar; Fatichatur Rachmaniyah
J-MACC Vol 4 No 2 (2021): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Abstract

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.
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

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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

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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

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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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